ICS for the Droid RAZR/MAXX and HTC Rezound coming next week, says Best Buy memo

We don't want anyone to get too excited and set themselves up for a heartbreak just yet, but a leaked document from Best Buy pins the Ice Cream Sandwich update for the Droid RAZR and RAZR MAXX for April 4, and the HTC Rezound on April 6. Anyone with a HTC Thunderbolt can tell you more about dates provided from Best Buy, and Motorola still hasn't given any type of ballpark date for the update for the RAZR and RAZR MAXX, which are still listed as being in the "evaluation and planning" stage. We've seen ICS leaks for both devices (the RAZR and RAZR MAXX run the same software) but nothing official from anyone involved. Both phones were to have ICS "soon" after release, but so far we're still waiting.

We want it to be true. We hope it's true. We're just naturally skeptical, especially when a third party like Best Buy is involved. We're sure nobody is trying to troll the Internets, but anyone who has worked in a corporate environment knows how things get fouled up. Here's hoping, and we'll know next week!

Source: Android Police

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Pope Benedict XVI Visit To Cuba Prompts Criticism From Cuban-American Hardliners

Pope Benedict XVI Celebrates Mass In Havana

1? of ?12

HAVANA, CUBA - MARCH 28: People watch as Pope Benedict XVI conducts his mass at Havana's Revolution Square on the last day of his three day visit on March 28, 2012, in Havana, Cuba. Fourteen years after Pope John Paul II visited Cuba, Pope Benedict is making his first trip to the communist country. (Photo by Joe Raedle/Getty Images)

HAVANA, CUBA - MARCH 28: People watch as Pope Benedict XVI conducts his mass at Havana's Revolution Square on the last day of his three day visit on March 28, 2012, in Havana, Cuba. Fourteen years after Pope John Paul II visited Cuba, Pope Benedict is making his first trip to the communist country. (Photo by Joe Raedle/Getty Images)

Pope Benedict XVI Celebrates Mass In Havana

HAVANA, CUBA - MARCH 28: People watch as Pope Benedict XVI conducts his mass at Havana's Revolution Square on the last day of his three day visit on March 28, 2012, in Havana, Cuba. Fourteen years after Pope John Paul II visited Cuba, Pope Benedict is making his first trip to the communist country. (Photo by Joe Raedle/Getty Images)

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Steps Necessary to Build an Internet Business | auroralockandsafe ...

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Internet marketers nowadays are becoming in to the business involving affiliate marketing as they are thinking about making tons of cash on the web. The problem is that they don't really comprehend the amount operate and also preparing retreats into that. In addition to concentrating on product or service invention and also method enhancements, additionally you should strengthen advertising and marketing methods that may help you target your own market. Operating these products stated, it's not at all at all extremely hard to achieve success on the planet involving affiliate business. You just need to be realistic there are several things that retreats into the achievements ever see and it is time to take action.

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Google releases Android 4.0.4 factory images for select GSM devices

Google has released the official Android 4.0.4 factory images for the international (GSM) version of the Samsung Galaxy Nexus and the T-Mobile and European unlocked Nexus S. These are files that allow you to return your Nexus to stock, no matter how badly your system software gets screwed up. With these files, you'll always be able to return to stock Android 4.0.4 (build IMM76D). Everything is included and when finished flashing these, it will be as if your phone had been left pristine and ran all the OTA updates.

The files could also be of use to Nexus owners who want to update to 4.0.4 with a clean start and nothing left over from before. Remember that flashing these system images will wipe all data from your phone, including music, pictures or other media. If you just want to update your GSM Galaxy Nexus from 4.0.2 to 4.0.4, we've got that covered too.

To flash these system images, you'll need to be comfortable with fastboot and the command line, and you'll find a "flash-all" script packaged with the images to help you get started. Check the source below for Google's downloads links.

Source: JBQ on Google Groups

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Your GOOD Isn't Good Enough ? Insurance Sales Training | Sales ...

After 12 years it?s finally over. Together, Richard and I toiled over umbrella policies, term life, jewelry appraisals, auto and home insurance. And through it all, I was in good hands. He returned calls quickly, gave me the answers I needed and was always professional. So why after doing a good job for all those years did he lose my business? The answer is simple. While being adequate or even a good salesperson may prevent customers from actively pursuing other business, it does not defend against a another salesperson offering something more than ?good enough.?

So when rookie insurance agent Marcus gave me a call, asked to meet with me, delivered his presentation, showed how he would save me money, and then asked for my business?I jumped!

Because when products are equal and the relationship is purely transactional, the only thing that matters is price.

Let me explain. If I put five soda machines in front of you that dispensed almost the exact product, but one of them was 10% less expensive, which one would you put your money into? Correct! But what if one of them offered a soda that came in a frosty mug, crushed ice, whipped cream (optional for you health nuts), a cherry and a pink umbrella? Wouldn?t that experience be worth the 50 cents extra? Heck yes! And after that liquid ecstasy came out, wouldn?t you tell everybody you knew to run to that machine and buy one? That, my friend, is called referrals.

So this week, I want you to think of your top 10 customers and ask yourself, ?What have I done to create an experience or add value in a way that shows my customers I am irreplaceable?? If the question scares you?GOOD! Because sometime over the next 30 days your competition is coming for your business. NOW is the time to defend it. Because there are few words more painful to the ears of a salesperson than, ?You did a good job, we just decided to give somebody else a try.?

As president of PRECISE Selling, Brian Sullivan, CSP helps improve sales, customer service, negotiations, leadership, and presentation skills through seminars and Internet training programs. To learn more, go to www.preciseselling.com. Or let?s hook up on LinkedIn at tinyurl.com/cynamx6

Source: http://www.salestrainingtactics.com/your-good-isnt-good-enough-insurance-sales-training/2012/03/

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Funky Samsung Tab-Phone Defies Naysayers With Millions Sold

The Samsung Galaxy Note is like the little engine that could -- except for the little part. At 5.3 inches, it's a behemoth of a smartphone, which many critics originally thought would flatline with consumers. But despite original naysayers, the Note looks to be gaining traction, reaching shipments of five million units, according to Samsung.

Source: http://feedproxy.google.com/~r/GearFactor/~3/5Kn22vyQAdY/

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Study Determines 33 Is Our Happiest Age (VIDEO)

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Source: http://news.yahoo.com/ge-partners-announce-winners-first-stage-100-million-140900913.html

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Iraqi woman severely beaten in Calif. home dies

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Source: http://news.yahoo.com/iraqi-woman-severely-beaten-calif-home-dies-015251476.html

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US to pursue 'non-lethal' aid for Syrian rebels (The Arizona Republic)

Share With Friends: | | Politics - Top Stories News, RSS and RSS Feed via Feedzilla.

Source: http://news.feedzilla.com/en_us/stories/politics/top-stories/208869952?client_source=feed&format=rss

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Republicans offer few details on Afghanistan plans

WASHINGTON (AP) ? As Afghanistan seizes more of the political spotlight, the Republican presidential candidates are quick to criticize President Barack Obama's handling of the war but struggle to explain how they would change the strategy they would inherit.

GOP front-runner Mitt Romney says Obama has exhibited "failed leadership" and should not have set a timetable for ending the war. But Romney won't say whether he would scrap the president's plans to bring the war to a close by the end of 2014. Rivals Rick Santorum and Newt Gingrich have questioned whether the U.S. should be in Afghanistan at all, but neither has plans for withdrawing tens of thousands of American troops.

The Republican reluctance to outline specific policy positions is evidence of the complex nature of managing the decade-long war as public support dwindles, and concerns that detailed campaign promises could pigeonhole a candidate if he goes on to win the White House.

It's a role reversal for the parties from 2008, when a Republican president was mired in a long and unpopular war and Democratic candidates, including Obama, tried to convince voters that they should take the reins.

But the political calculus for the current crop of Republicans is more complicated than it was for Obama in 2008. Obama opposed the Iraq war from the start and his election-year promise to bring it to an end put him in lockstep with the rest of his party.

This year's GOP candidates, however, find their party's hawkish tendencies butting up against the public's growing impatience with the Afghan war.

Six in 10 Americans see the war as not worth its costs, according to a Washington Post-ABC News poll released this month. Opposition to the war is bipartisan, and for the first time, the Post-ABC poll showed more Republicans "strongly" see the war as not worth fighting than say the opposite.

Yet many in the GOP have agreed with some of Obama's aggressiveness in Afghanistan, from increasing U.S. troop levels to ordering the raid that killed Osama bin Laden, the mastermind behind the attacks that drew the U.S. into the war in the first place.

Defense analyst Michael O'Hanlon said those actions have made it harder for Republican to come up with a distinctive and specific alternative war strategy.

"I think it reflects that this is not an issue that is so simple that reflexively turning to a Republican line of attack is going to be the answer," said O'Hanlon, a fellow at the Brookings Institution, a Washington-based think tank.

But the recent series of troubling episodes in Afghanistan, including the accidental burning of Qurans by U.S. forces and the alleged killing of 17 Afghan civilians by an American soldier, have focused fresh attention on how the U.S. plans to get out of Afghanistan and whether a Republican president would pursue a different course than Obama.

The president's withdrawal plan, in coordination with NATO allies and Afghanistan, calls for the U.S. to move into a support role in Afghanistan in 2013 and hand over security responsibility to the Afghans by the end of 2014. The administration is negotiating with Afghanistan about a U.S. presence there after 2014 and is trying to reach a political breakthrough with the Taliban.

Republicans have criticized the 2014 benchmark, saying Obama's decision to put a timetable on withdrawal puts U.S. gains in Afghanistan at risk.

"Why in the world do you go to the people that you're fighting with and tell them the date you're pulling out your troops? It makes absolutely no sense," Romney said in February.

Santorum said it "gave them something which you should never give an enemy, which is hope."

But neither candidate has said whether he would abandon the NATO-backed 2014 withdrawal plan, which would be well under way by the time either took office in January. Nor has either said whether his own war strategy would keep the U.S. fighting in Afghanistan past that date.

Romney, who is on track to win the nomination, has been especially vague about how many U.S. forces he would keep in Afghanistan and for how long. He has both pledged to ensure a "force level necessary to secure our gains and complete our mission successfully" while also promising to bring troops home "as soon as humanly possible."

The former Massachusetts governor says he can't get more specific until he gets guidance from the military, and plans to conduct a full interagency war review upon taking office.

Democrats say Romney's lack of clarity on Afghanistan will be a liability in a general election race against Obama.

"What's clear is that he lacking a core set of experiences so he gets pulled back and forth between the 'let's double down' strategy and public opinion polls think that 10 years is enough," said Heather Hurlburt, a foreign policy expert who worked in the Clinton administration and now heads the National Security Network, a progressive organization.

Romney has drawn one clear distinction with the president. He opposes Taliban negotiations and says the U.S. should not hold talks with a group trying to kill American soldiers.

As Romney seeks the right strategy for success in Afghanistan, Santorum and Gingrich have started to question whether there is even a mission in Afghanistan worth completing.

"We have to either make a decision to make a full commitment, which this president has not done, or we have to decide to get out and probably get out sooner" than planned in 2014, Santorum said in a recent interview.

Gingrich has said the U.S. is "risking the lives of young men and women in a mission that may, frankly, not be doable."

Neither candidate, however, has said how those concerns would translate into an actual war strategy or whether he would speed up Obama's withdrawal timetable if elected.

The only Republican contender with a clearly articulated war strategy is Texas Rep. Ron Paul. The Libertarian-leaning Paul long has opposed the war and says he would quickly end the war once in the White House.

___

Follow Julie Pace at http://twitter.com/jpaceDC

Source: http://news.yahoo.com/republicans-offer-few-details-afghanistan-plans-131507471.html

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barcelonareport: Spain's Critical Issue Is Its Private Debt http://t.co/OaYf9rZk

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In the public interest: tax relief for private school fees? | Head's blog

Budget week is always a battle between the economic head and the political heart.? Some difficult decisions make fiscal sense but upset electoral hearts.? Take lowering the top rate of income tax whilst reducing tax free personal allowances for pensioners; there are good arguments for both but reducing the tax on high earners whilst charging granny more is not a vote winner.? Political bravery is required to suggest that a lower rate of taxation for high income earners will yield a larger tax take for the exchequer because high earning individuals will remain in Britain.? Given the high electoral turn out from the over 65s, politicians have to be even braver to bring the personal allowances of pensioners into line with everybody else but in a world where age discrimination is illegal such consistency is logical.

George Osborne may feel he has been brave enough for the time being, and with the next election only three years away he needs to start wooing the electorate.? However, given the parlous state of public finances more courage is needed.

Borrowing is being reduced gradually by spending less.? There have been deep cuts across the public sector.? The easy savings have been made, many quangos have gone, and bureaucracy has been cut.? Future savings will require changes in public sector service delivery.? In the NHS, for example, there is an emphasis on changing treatment regimes to reduce the length of patient stay in hospitals.? The next stage is for bold politicians to reduce the demand for public services.? Reducing demand for state schools and hospitals makes economic sense, especially at a time when primary schools are being overwhelmed by a baby boom and hospitals are struggling to meet the clinical needs of an ageing population.

To reduce demand for public services incentives to use private alternatives are required.? Progressive tax relief to encourage low and middle income families to use private schools and hospitals would save the state money.?? These savings could be split; some could be passed back to the exchequer to reduce the national debt, whilst other savings could remain within the health and education budgets.? It could even be that with falling demand and usage, per user spending on state schools and hospitals rises.

Using tax relief to encourage families to finance their own healthcare and education is unlikely to win votes.? In times of austerity ?subsidising? children to attend independent schools is electorally unacceptable.? This is regrettable.? The costs of any tax relief subsidy would be less than the money saved by the fall in demand for state education.? The exchequer and tax payers would gain, as too would education.? More choice for parents and students, and more competition between schools, would drive up standards.

Source: http://theperseschool.wordpress.com/2012/03/23/in-the-public-interest-tax-relief-for-private-school-fees/

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WDW Radio Kids & Teens Day: Make Your Greets More Interactive!

? 2012 WDWRadio? and Second Star Media?

Please note that WDW Radio, Lou Mongello, and Second Star Media are in no way part of, endorsed or authorized by, or affiliated with the Walt Disney Company or its affiliates. Visit Disney's official web site at Disney.com - As to Disney artwork/properties: ? Disney - Disclosure.

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Source: http://www.wdwradio.com/forums/showthread.php?26755-WDW-Radio-Kids-Teens-Day-Make-Your-Greets-More-Interactive!

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EXCLUSIVE: Homeland Security Has Been ... - Business Insider

Julia La Roche for Business Insider

The Department of Homeland Security has been tracking the Occupy Wall Street movement since well before protesters first took Zuccotti Park last September, according to internal DHS memos obtained by Business Insider through a Freedom of Information Act Request.?

The documents show that DHS alerted its agents to the Wall Street protests ? and specifically the involvement of the hacker group Anonymous in organizing the protests ??sometime before the Sept. 17 kickoff of the protests in downtown Manhattan.?

In an undated memo,?titled "Details On 'Anonymous' Upcoming Operations: 17 September 2011: Occupy Wall Street; U.S. Day of Rage," the?DHS Office of Intelligence notes that the hacker group had came out in support of the planned Sept. 17 Wall Street protests. The memo provides details of a YouTube video released by Anonymous that called on protesters "to adopt a non-violent 'Tahrir-acampadas model,'" and to "flood into lower Manhattan, set up tents, kitchens, peaceful barricades and occupy Wall Street for a few months."?

The memo warns that AdBusters, the original organizers of the OWS protests, had also planned a demonstration on the National Mall to coincide with the 10th anniversary of the invasion of Iraq in October 2011.

Another DHS Intelligence memo provides further warnings about the impact and likelihood of upcoming Anonymous Operations.?

According to that memo, DHS cybersecurity analysts considered it "likely" that that peaceful OWS protests would occur on Sept. 17, and that "those protests may be accompanied by malicious cyber activity conducted by Anonymous."?

The memo says analysts considered it unlikely that Anonymous would follow through with threats to launch a coordinated attack against Facebook on Nov. 5 2011.?

On Anonymous's "Project Mayhem," ? a year-long effort that will end with an "unveiling of secrets" on Dec. 21 2012 ? the DHS warns that "inconsequential physical mischief and potentially disruptive malicious cyber activities" are expected, but "specific tactics, techniques, and procedures are unknown."

The memo also mentions an "Operation Halliburton" but says that "little is known" about the potential operation, which presumably targets the U.S. oilfield services giant.?

Two other memos obtained by BI warn about Anonymous' threats to take down the New York Stock Exchange and to hack Fox News' website over the network's coverage of the OWS movement.?

The documents were released to Business Insider today in response to a FOIA request we filed when reports first started circulating that DHS helped coordinate the nationwide OWS crackdown last November.?

Although we have only made it through some of the 408 documents, what we've seen so far indicates that while the agency reluctant to get involved in the Occupy protests (at least initially), Homeland Security was definitely keeping tabs on the movement from the outset.?

Read the memos below.?

Department of Homeland Security

Department of Homeland Security

Department of Homeland Security

Department of Homeland Security

Source: http://www.businessinsider.com/department-of-homeland-security-tracking-occupy-wall-street-from-beginning-2012-3

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How Long Does Your LTE iPad Data Allowance Last? [Ipad]

With a new LTE-enabled iPad in your mits, the internet is your oyster. At least, for a few days—because reports are already popping up that it's insanely easy to burn through a generous data allowance in mere hours thanks to that ultra-fast data connection. More »

Source: http://feeds.gawker.com/~r/gizmodo/full/~3/iDbRDnIdwdQ/how-long-does-your-lte-ipad-data-allowance-last

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Romney adds to delegate lead in Illinois primary

[unable to retrieve full-text content]Former Massachusetts Gov. Mitt Romney added to his lead in the race for delegates Tuesday by winning the Republican presidential primary in Illinois.

Source: http://news.yahoo.com/romney-adds-delegate-lead-illinois-primary-011419908.html

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Top Stop Snoring Tips | Premium Articles

One particular quite effective method of preventing snoring is really to try and enter into a regular routine. Simply by going to bed and becoming up in the morning from roughly the same time frame can in fact decrease and also anti snoring. While abnormal sleep patterns might not be the main reason for snoring, it is oftentimes an important contributing factor.

When you ingest food before bedtime, it?ll be inside your belly some time and can be placing pressure on your own diaphragm, which in turn brings about loud snoring. Whenever you adjust your final meal during the day for an previously hour, giving your belly a serious amounts of handle it, you will not have that ?pressure? problem and much better night of sleep, snoring free.

Assess yourself. Have you been alcoholic? Would you smoke cigarettes? Do you have weight problems? Should you solution yes to a single of the concerns, almost certainly you are a person whom snores. Removing habits and losing excess weight will be the most significant tips to stop snoring. You aren?t exactly inspired to end up being model-thin. But the extra pounds make throat tissues bulkier which triggers snoring.

Usually do not consume a beer meal or consume coffee within 4 hrs of bedtime. A very large dinner may modify the movement of the diaphragm. This particular lowered efficiency will need a better breathing work and increase in the actual wind speed during inspiration while sleeping. More blowing wind speed equals much more vibration and snoring.

By agreeing or convincing your partner to increase the head of one?s mattress, he or she could reduce or anti snoring. Taking little actions including elevating the top with an added pillow may help open up the environment passing of your partner. This helps market simple ventilation through the mouth area or even the nasal area.

Throat and nasal sprays and strips: There are a selection associated with sprays in lessening snoring. Some lubricate and tone the soft tissues at the rear of the actual throat that vibrate therefore making you snore. Others claim to reduce in size the lining from the nose, offering more space in order to breathe, in order to minimize blockage within the neck or nasal passages.

Nevertheless, for most people this snoring could be because of issues that limit the airway. There are numerous ways a health care provider can help with the type of issues. Many people believe that they are going to automatically have to have surgical treatment if they see a medical doctor for snoring. That?s a last measure after all other options failed therefore don?t give attention to that.

I?ve been writing articles for 3 years, allow me to introduce you among my last internet sites about snoring solution.

Source: http://premiumarticles.in/archives/13434

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Some Closing Costs to consider for the new ... - prince real estate law

First Time Home Buyer Purchasing a Resale Home or Condominium

Typical Costs

1. Title Insurance
2. Assignment Fees
3. Ontario/Toronto Land Transfer Taxes
4. Property Taxes
5. Education and Park Levies
6. Utility Hook Up Fees
7. Mortgage Application Fees
8. Property Insurance
9. Inspection
10. Survey
11. Title Insurance
12. Canadian Mortgage and Housing Corporation (CMHC) Mortgage Insurance
(if less than 20% downpayment)
13. Registration of Title
14. Execution Name Searches
15. Registration of Mortgage
16. Costs to Municipality and Utility to find out about outstanding bills
15. Real Estate Commissions
16. Legal Fees
17. Change of mail
18. Utility Hook-Up charges (gas, hydro, phone, cable)

Note: this is not intended as legal advice, please contact a lawyer for assistance with your residential purchase.

This entry was posted in Typical Costs by admin. Bookmark the permalink.

Source: http://princerealestatelaw.com/2012/03/18/some-closing-costs-to-consider-for-the-new-purchaser/

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GOP voters' passion uneven for Romney, Santorum

Republican presidential candidate former Massachusetts Gov. Mitt Romney greets people during a campaign stop Sunday, March 18, 2012 in Moline, Ill. (AP Photo/Steven Senne)

Republican presidential candidate former Massachusetts Gov. Mitt Romney greets people during a campaign stop Sunday, March 18, 2012 in Moline, Ill. (AP Photo/Steven Senne)

Republican presidential candidate, former Pennsylvania Sen. Rick Santorum, greets LSU fans at the LSU vs. Mississippi State NCAA college baseball game at Alex Box Stadium in Baton Rouge, La., Sunday, March 18, 2012. (AP Photo/Gerald Herbert)

WASHINGTON (AP) ? Mitt Romney may lead in delegates and Rick Santorum might have momentum, but neither of the two leading Republican presidential candidates is having an easy time exciting even his own voters.

Out of a dozen states where voters in the GOP contest have been polled, most Romney voters have said they strongly favor him in just five of them. A majority of Santorum voters felt that committed to him only four times out of 11 states where he was on the ballot and voters were surveyed.

Each man is struggling to consistently spark the intensity that could separate him from the pack.

Consider that Arizona is the only state where Romney had a higher proportion of voters expressing strong feelings about him than his rivals did. And Santorum hasn't had that edge in any state yet, despite an animated campaign style and passion for hot-button social issues like contraception that have contrasted with Romney's stiffer, more analytic manner.

On average, 50 percent of Romney voters and 49 percent of Santorum's say they strongly favor their candidate, with the rest expressing reservations about their man or a greater dislike for his rivals, according to entrance and exit polls of voters in 12 states.

When it comes to winning fervent devotion from his own supporters, both men trail former House Speaker Newt Gingrich and Texas Rep. Ron Paul. Those two GOP presidential campaigns are lagging but 58 percent of Gingrich's backers and 53 percent of Paul's, on average, say they strongly favor their candidate. Analysts say higher percentages of devoted supporters are common with candidates whose lesser backing leaves them with only the most committed followers.

Republican operatives express concern about Romney and Santorum. They say the figures raise questions about how quickly the GOP will be able to end its drawn-out slugfest and begin generating voter enthusiasm for a nominee to challenge President Barack Obama in November.

"At this point in the game, you should be drawing the troops toward you. The intensity about you should be pretty strong," said Mike McKenna, a Republican consultant not working for any of the contenders.

Political professionals generally consider intensity of support a key ingredient to a winning campaign. Such enthusiasm can help pave the way for everything from yard signs to campaign contributions to voters who show up on Election Day.

"Motivation is the name of the game in trying to get people to the polls," said Josh Putnam, a political scientist at Davidson University. "It makes campaigns' work easier if they can bank some votes, so to speak."

Though Romney and Santorum attract similar amounts of passion, there are different reasons why many of their voters are tepid, the polls show. For Romney, the chief explanation seems to be doubts about his empathy.

Among Romney's staunchest supporters, 80 percent say the former Massachusetts governor and Bain Capital executive understands average Americans better than the other candidates, the combined surveys show. That figure falls to just 44 percent among those who support him more tenuously.

Opponents of the wealthy Romney have at times derided him as being out of touch with typical voters, an image fed by remarks like saying his wife owns two Cadillacs.

Questions about Romney's credentials as a conservative also seem a liability. While hardly any of his most committed voters say he's not conservative enough, around 2 in 10 of his less passionate voters say so.

For Santorum, his intensity of support falls off among voters who are less religious and more moderate.

While 63 percent of his strong backers say sharing religious beliefs with a candidate is very important, just 35 percent of his less loyal voters say so, the combined polls show. Santorum voters who ardently back him are also significantly likelier than his less committed supporters to favor making abortion completely illegal, to be born-again or evangelical Christians, or to be tea party backers.

"I also have conservative values," said Patricia Moran, 71, of Pensacola, Fla., who said in an Associated Press-GfK poll last month that she backs Santorum with qualms. "But his whole women's issues and contraceptives thing has diminished my enthusiasm for him."

Santorum has said contraceptives conflict with his Catholic beliefs and states should be free to ban them.

Romney campaign pollster Neil Newhouse says that while Romney voters may not all exhibit fervor, they are attracted by more important qualities.

"His ability and focus on fixing the economy and his perceived ability to beat Barack Obama really overwhelm everything else in the data," Newhouse said.

Hogan Gidley, Santorum's communications director, said he didn't believe the polling data and contrasted its findings with the excitement he said he sees at the candidate's campaign events.

"Even if I believed that, what does that say about Mitt Romney," who has had the advantages of running for president longer and far outspending his rivals, Gidley said. "It says a whole lot more about Mitt Romney's supporters than ours."

Echoing Gidley's views about Santorum's supporters was Gary Gilpin, a computer consultant from Arlington Heights, Ill., who plans to vote for the Pennsylvanian in Tuesday's Illinois primary.

"Romney is not going to have the heart and soul of the Republican Party behind him the way Rick Santorum will," Gilpin said.

Some Republicans expressed surprise that Santorum's support wasn't more passionate than Romney's, attributing it in part to the lesser familiarity that many voters have with him.

Several said it probably also reflected a desire by many Republicans to find a contender who can oust Obama. In the exit polls, Romney dominates among voters seeking that quality in a candidate.

"Santorum has become the vehicle to register your rejection of Romney," said Matt Mackowiak, a GOP consultant who had worked for one-time GOP presidential candidate Rick Perry. "But a lot of folks don't think necessarily that Santorum can either win the nomination or beat Obama."

Romney supporters say their candidate's focus on the economy accounts for the tempered enthusiasm of his supporters.

"He's not the guy who uses red hot rhetoric," said Sen. Robert Portman, R-Ohio, who has campaigned with Romney. "He's a thoughtful conservative who wants to roll up his sleeves and fix our problems. That may lead to less enthusiasm in some of the primaries, but I think it will serve him really well in the general" election.

The data comes from surveys of voters conducted for The Associated Press and the television networks by Edison Research in 12 states that have held GOP primaries or caucuses: Alabama, Arizona, Georgia, Iowa, Massachusetts, Michigan, Mississippi, Ohio, Oklahoma, Tennessee, Vermont and Virginia.

Exit and entrance polls in those states included interviews with 13,705 Republican primary voters.

___

AP Deputy Director of Polling Jennifer Agiesta, News Survey Specialist Dennis Junius and AP reporter Brian Bakst in Arlington Heights, Ill., contributed to this report.

Associated Press

Source: http://hosted2.ap.org/APDEFAULT/89ae8247abe8493fae24405546e9a1aa/Article_2012-03-19-GOP%20Campaign-Passion%20Gap/id-597ceffcdbed4fc8aae051b88626db5e

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New Tax Incentives in the Small Business Jobs Act of 2010 ...

President Obama signed into law the Small Business Jobs Act of 2010 (H.R. 5297, the "Act") on September 27, 2010. The Act includes a $12 billion tax incentive package aimed at small businesses to help them grow and to expand lending. These tax incentives are offset by several revenue-raising provisions, as discussed in more detail below.

Provisions Providing Small Business Access to Capital

Temporary 100 Percent Gain Exclusion on the Sale of Certain Small Business Stock

In general, non-corporate taxpayers may exclude 50 percent of any gain from the sale or exchange of qualified small business stock

("QSBS") held for more than 5 years (75 percent of any gain may be excluded if the QSBS is acquired after February 17, 2009, and before January 1, 2011). The amount of gain exclusion permitted is the greater of (i) 10 times the taxpayer's basis in the QSBS or (ii) $10 million. In general, QSBS is stock in a C corporation that conducts an active trade or business and has gross assets not exceeding $50 million at the time the stock is issued.

Under the Act, 100 percent of the gain from a non-corporate taxpayer's sale of QSBS acquired after September 27, 2010, and before January 1, 2011, that is held for 5 years is excluded from taxable income and no regular or alternative minimum tax will be imposed on the gain.

Temporary Reduction in Recognition Period for S Corporation Built-in Gain Tax

When a C corporation converts to an S corporation the S corporation must generally pay a tax on gain that arose before the conversion to an S corporation, known as built-in gain, and that is recognized in the first ten years that the S corporation election is in effect. A C corporation is one that is taxed at both the corporate and shareholder level while an S corporation receives pass-through tax treatment and is taxed at the shareholder level only. An S corporation is formed by election and is only permitted if a number of specific requirements are met.

Under the Act, the recognition period for an S corporation to recognize built-in gain is reduced to seven years for taxable years beginning in 2009 or 2010 and to five years for taxable years beginning in 2011.

Eligible Small Business's General Business Credit

A taxpayer's general business credit is generally limited to the excess of the taxpayer's net income tax over the greater of (i) the taxpayer's tentative minimum tax or (ii) 25 percent of the excess of the taxpayer's net regular tax liability over $25,000. General business tax credits that are greater than this limitation may be carried back one year and carried forward up to twenty years.

Under the Act, the general business tax credit of an eligible small business for 2010 may be carried back five years, instead of one year. These general small-business credits are not subject to the alternative minimum tax for 2010. For this purpose, an eligible small business is a non-publicly traded corporation or partnership that has average annual gross receipts for the three taxable years prior to the current taxable year of no more than $50 million.

Provisions Encouraging Small Business Investment and Growth

Expansion of Internal Revenue Code Section 179 Deduction Limits

Under Internal Revenue Code Section 179, a taxpayer may elect to deduct the cost of "qualifying property." "Qualifying property" is depreciable tangible personal property that is purchased or used in the active conduct of a trade or business such as equipment purchased for business use, office furniture, or office equipment. For taxable years after 2007 and before 2011, the maximum amount a taxpayer may elect to deduct under section 179 is $250,000 of the cost of the qualifying property placed in service for the taxable year ($25,000 for all other taxable years). For taxable years beginning after 2007 and before 2011, this $250,000 maximum amount is reduced by the amount by which the cost of the qualifying property placed in service during the taxable year exceeds $800,000 ($200,000 for all other taxable years).

The Act increases the section 179 expensing limitation for 2010 and 2011 to $500,000 with a phase-out threshold of $2 million and allows taxpayers to expense up to $250,000 of the cost of qualifying leasehold improvement, restaurant, and retail property.

Bonus Depreciation

The Act extends for one additional year the temporary 50 percent depreciation bonus first enacted in the Economic Stimulus Act of 2008 and then renewed in the American Recovery Reinvestment Act of 2009.

Under this bonus depreciation provision, 50 percent of the basis of qualified property may be deducted in the year the property is placed in service and the remaining 50 percent is recovered under normal depreciation rules. Generally, qualified property includes (i) property with a MACRS recovery period of 20 years or less, (ii) water utility property, (iii) certain computer software, and (iv) qualified leasehold improvement property.

The result of the bonus depreciation extension is that it is generally available for qualified property the original use of which begins with the taxpayer and that is placed in service during 2008, 2009, 2010, or 2011 in case of certain property with longer production periods.

Provisions Promoting Entrepreneurship

A taxpayer may elect to deduct up to $5,000 of start-up expenditures in the taxable year in which the taxpayer's business begins. The $5,000 amount is reduced by the amount which the total amount of start-up costs exceeds $50,000.

The Act increases the amount of start-up expenditures a taxpayer may elect to deduct from $5,000 to $10,000 and increases the deduction phase-out threshold so that this $10,000 amount is reduced by the amount which the total amount of start-up costs exceeds $60,000.

Other Provisions

The Act provides a deduction for health insurance costs in computing self-employment taxes in 2010.

The Act removes employer-provided cell phones and similar telecommunications equipment from "listed property" effective for taxable years beginning after December 31, 2009. By de-listing employer-provided cell phones, the Act removes the strict substantiation-of-use requirements and the limitation on depreciation deductions, and eases administrative burdens on employers, employees, and the Internal Revenue Service.

The Revenue-Raising Offset Provisions

The Act raises revenue through several information reporting and penalty provisions, some of which are listed below:

1. Recipients of real estate rental income that make payments of $600 or more to a service provider (such as a plumber or accountant) in the course of earning rental income must send an information return to the Internal Revenue Service and to the service provider.

2. The Internal Revenue Service may issue levies before a collection due process hearing occurs for federal contractors who owe federal taxes.

3. An increase on the penalties for failure to file correct information returns is imposed.

Source: http://providian.blogspot.com/2012/03/new-tax-incentives-in-small-business.html

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