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Alejandro González Iñárritu to direct “Birdman”






LOS ANGELES (TheWrap.com) – Alejandro González Iñárritu is set to direct “Birdman” from a script he co-wrote with Nicolas Giacobone, Alexander Dinelaris and Armando Bo, a person familiar with the project told TheWrap.


Known for more dramatic pieces like “Amores Perros,” “Babel” and “Biutiful,” Iñárritu will be tacking a comedic film for the first time.






“Birdman” tells the story of an actor who once played an iconic superhero but is now facing a crisis as he battles his ego and attempts to recover his family and career in the days leading up to the opening of a Broadway play.


Production is slated to begin in March 2013. The film will be produced by Iñárritu, Robert Graf and John Lesher. Iñárritu and the film are represented by CAA.


Iñárritu is also moving forward on another film, “The Revenant,” which was announced in 2011, a person with knowledge of that project told TheWrap.


Movies News Headlines – Yahoo! News


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A Breakthrough Against Leukemia Using Altered T-Cells





PHILIPSBURG, Pa. — Emma Whitehead has been bounding around the house lately, practicing somersaults and rugby-style tumbles that make her parents wince.




It is hard to believe, but last spring Emma, then 6, was near death from leukemia. She had relapsed twice after chemotherapy, and doctors had run out of options.


Desperate to save her, her parents sought an experimental treatment at the Children’s Hospital of Philadelphia, one that had never before been tried in a child, or in anyone with the type of leukemia Emma had. The experiment, in April, used a disabled form of the virus that causes AIDS to reprogram Emma’s immune system genetically to kill cancer cells.


The treatment very nearly killed her. But she emerged from it cancer-free, and about seven months later is still in complete remission. She is the first child and one of the first humans ever in whom new techniques have achieved a long-sought goal — giving a patient’s own immune system the lasting ability to fight cancer.


Emma had been ill with acute lymphoblastic leukemia since 2010, when she was 5, said her parents, Kari and Tom. She is their only child.


She is among just a dozen patients with advanced leukemia to have received the experimental treatment, which was developed at the University of Pennsylvania. Similar approaches are also being tried at other centers, including the National Cancer Institute and Memorial Sloan-Kettering Cancer Center in New York.


“Our goal is to have a cure, but we can’t say that word,” said Dr. Carl June, who leads the research team at the University of Pennsylvania. He hopes the new treatment will eventually replace bone-marrow transplantation, an even more arduous, risky and expensive procedure that is now the last hope when other treatments fail in leukemia and related diseases.


Three adults with chronic leukemia treated at the University of Pennsylvania have also had complete remissions, with no signs of disease; two of them have been well for more than two years, said Dr. David Porter. Four adults improved but did not have full remissions, and one was treated too recently to evaluate. A child improved and then relapsed. In two adults, the treatment did not work at all. The Pennsylvania researchers were presenting their results on Sunday and Monday in Atlanta at a meeting of the American Society of Hematology.


Despite the mixed results, cancer experts not involved with the research say it has tremendous promise, because even in this early phase of testing it has worked in seemingly hopeless cases. “I think this is a major breakthrough,” said Dr. Ivan Borrello, a cancer expert and associate professor of medicine at the Johns Hopkins University School of Medicine.


Dr. John Wagner, the director of pediatric blood and marrow transplantation at the University of Minnesota, called the Pennsylvania results “phenomenal” and said they were “what we’ve all been working and hoping for but not seeing to this extent.”


A major drug company, Novartis, is betting on the Pennsylvania team and has committed $20 million to building a research center on the university’s campus to bring the treatment to market.


Hervé Hoppenot, the president of Novartis Oncology, called the research “fantastic” and said it had the potential — if the early results held up — to revolutionize the treatment of leukemia and related blood cancers. Researchers say the same approach, reprogramming the patient’s immune system, may also eventually be used against tumors like breast and prostate cancer.


To perform the treatment, doctors remove millions of the patient’s T-cells — a type of white blood cell — and insert new genes that enable the T-cells to kill cancer cells. The technique employs a disabled form of H.I.V. because it is very good at carrying genetic material into T-cells. The new genes program the T-cells to attack B-cells, a normal part of the immune system that turn malignant in leukemia.


The altered T-cells — called chimeric antigen receptor cells — are then dripped back into the patient’s veins, and if all goes well they multiply and start destroying the cancer.


The T-cells home in on a protein called CD-19 that is found on the surface of most B-cells, whether they are healthy or malignant.


A sign that the treatment is working is that the patient becomes terribly ill, with raging fevers and chills — a reaction that oncologists call “shake and bake,” Dr. June said. Its medical name is cytokine-release syndrome, or cytokine storm, referring to the natural chemicals that pour out of cells in the immune system as they are being activated, causing fevers and other symptoms. The storm can also flood the lungs and cause perilous drops in blood pressure — effects that nearly killed Emma.


Steroids sometimes ease the reaction, but they did not help Emma. Her temperature hit 105. She wound up on a ventilator, unconscious and swollen almost beyond recognition, surrounded by friends and family who had come to say goodbye.


But at the 11th hour, a battery of blood tests gave the researchers a clue as to what might help save Emma: her level of one of the cytokines, interleukin-6 or IL-6, had shot up a thousandfold. Doctors had never seen such a spike before and thought it might be what was making her so sick.


Dr. June knew that a drug could lower IL-6 — his daughter takes it for rheumatoid arthritis. It had never been used for a crisis like Emma’s, but there was little to lose. Her oncologist, Dr. Stephan A. Grupp, ordered the drug. The response, he said, was “amazing.”


Within hours, Emma began to stabilize. She woke up a week later, on May 2, the day she turned 7; the intensive-care staff sang “Happy Birthday.”


Since then, the research team has used the same drug, tocilizumab, in several other patients.


In patients with lasting remissions after the treatment, the altered T-cells persist in the bloodstream, though in smaller numbers than when they were fighting the disease. Some patients have had the cells for years.


Dr. Michel Sadelain, who conducts similar studies at the Sloan-Kettering Institute, said: “These T-cells are living drugs. With a pill, you take it, it’s eliminated from your body and you have to take it again.” But T-cells, he said, “could potentially be given only once, maybe only once or twice or three times.”


The Pennsylvania researchers said they were surprised to find any big drug company interested in their work, because a new batch of T-cells must be created for each patient — a far cry from the familiar commercial strategy of developing products like Viagra or cholesterol medicines, in which millions of people take the same drug.


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NBC Rides ‘The Voice’ to First Place


Tyler Golden/NBC


Blake Shelton, left, Christina Aguilera, Cee Lo Green and Adam Levine judging a contestant on "The Voice."







Could it still be true that even the worst performing television network is only one hit away from a turnaround?




Apparently so, as long as the hit is on for more than 40 hours in four months.


NBC has managed that unexpected turnaround from worst to first this fall, largely — competitors suggest almost exclusively — on the strength of the addition of a single show: “The Voice,” the singing competition that features swinging chairs and big-name musical artists as coaches.


Yes, NBC also has “Sunday Night Football,” but that powerhouse was on the schedule last fall, when NBC had a 2.6 rating among the viewers preferred by many advertisers, ages 18 through 49. Each rating point in that age category equals 1.26 million people. With those 40-plus hours of “The Voice” added (as well as vastly improved ratings for adjacent shows), NBC is up 23 percent to a 3.2 rating.


On Mondays, when the first of two weekly editions of the show plays, NBC is up a staggering 206 percent.


“We built our strategy around ‘The Voice,’ ” said Paul Telegdy, the president of reality and late-night programming for NBC. “We wanted to use Sunday, Monday and Tuesday to build momentum, and we’ve successfully done it.”


The show’s most recent edition started in February, coming out of a big introduction on the night of the Super Bowl. With its prime-time in tatters, NBC decided to insert the series twice this season, something its most similar antecedent, “American Idol,” has never done.


But the show’s executive producer, Mark Burnett, has done it before with shows he produced. “I knew it would be a challenge, but it was a challenge to take ‘Survivor’ to twice a season and ‘The Apprentice’ to twice a season, and that all worked out,” he said. The pressing question for NBC is what happens after Dec. 18, when this edition of “The Voice” has its finale. (Or, for that matter, when the N.F.L. season ends.)


Senior executives at two competing networks said NBC was taking a risk by being carried by one show. That immediately conjured comparisons to “Idol,” which for years lifted the Fox network almost single-handedly to first place, and — more ominously — to “Who Wants to Be a Millionaire,” the game show phenomenon that blazed at ABC and then flamed out from overuse.


“You do wonder if this is the NBC version of ‘Millionaire,’ ” said Brad Adgate, the senior vice president for research at Horizon Media.


Mr. Burnett questioned that premise, noting that his “Survivor” has been on twice a season and is now in its 25th edition.


Still, “The Voice” does occupy a singing genre crowded with Fox’s two entries, “The X Factor” and “Idol.” Both have had recent ratings declines for their latest editions.


“The Voice” will also go through a test when it returns in March with two new coaches, the singers Shakira and Usher, replacing Christina Aguilera and Cee Lo Green, who are taking off that cycle. Blake Shelton and Adam Levine will remain in the four-coach mix.


Preston Beckman, the longtime senior program executive at Fox, said, “I do think they will feel the loss in January and February, and it gives ‘Idol’ the sole ownership of the genre for a few months. The real test will be what it does when it returns, especially with the two new judges. That will determine what happens to the network next year.”


Mr. Telegdy credited the success of “The Voice” to the power of the format, which was created by the Dutch producer John DeMol. It is now produced in more than 50 countries, and has been an explosive hit in many of them. “The finale of the Chinese version attracted 300 million viewers,” Mr. Telegdy said.


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Cooley leaves legacy of fighting corruption, increasing DNA use









He waged an insurgent campaign against his boss to become Los Angeles County district attorney, promising to act as a prosecutor not a politician.


Twelve years later, Steve Cooley retired last week as one of the county's most entrenched political fixtures, having served a historic tenure as top prosecutor, reshaped the most powerful office in the local criminal justice system and left his mark on California law enforcement.


Cooley is widely credited with expanding the way law enforcement uses DNA and with making the fight against local public corruption a priority. His efforts to soften California's tough three-strikes sentencing law came to fruition less than a month before he left office when voters in November overwhelmingly passed a ballot measure that scales back the law.





"He steered a very middle and fair course," former Dist. Atty. John Van de Kamp told reporters before Cooley's successor, Jackie Lacey, was sworn in earlier in the week. "He leaves a great legacy for this office."


But his tenure was hardly free of criticism or problems.


Cooley failed two years ago in a bid to become state attorney general, losing narrowly as the Republican nominee to Democrat Kamala D. Harris, who comfortably won in Cooley's home county. He has been dogged by accusations that he lacked the nerve to prosecute the toughest cases. And he waged an ugly battle with the union that represents line-level prosecutors, which accused him of retaliating against its officers.


As he steps off the public stage, Cooley insists he cannot think of anything he would have done differently.


"I have no regrets. My motives were pure," he said in a recent interview before he left office. "This has probably been the greatest run in anyone's memory."


Cooley, 65, who joined the district attorney's office straight out of law school in 1973, rattled off a long list of accomplishments but said a few stood out.


Among them was the work of his Public Integrity Division. In October, the division charged one of its most high-profile targets, county Assessor John Noguez, with taking bribes to illegally reduce property taxes for the clients of a political supporter. A year earlier, the unit hit eight Bell officials with a litany of corruption charges.


The office also spearheaded efforts to fight violent crime through the increased use of DNA.


Cooley signed the ballot argument in favor of a 2004 initiative that expanded the state's DNA databank to include anyone arrested for a felony. And he urged the state to embrace a controversial method of searching the databank for partial matches that would identify relatives of crime suspects. In 2010, the method helped investigators identify Lonnie Franklin Jr. as the "Grim Sleeper" serial killer, now linked to the slayings of more than a dozen women.


One of Cooley's first actions in office was to introduce a policy for prosecutors generally not to seek life sentences for repeat offenders under the three-strikes law unless the latest offense was a serious or violent crime.


His efforts to amend the law led him to butt heads with other district attorneys, but the state's prosecutors must now follow a law modeled on his approach thanks to the passage of Proposition 36, which his office helped write.


Donna McClay, president of the union that represents deputy district attorneys, said the public has more trust in the office today than 12 years ago, and she credited Cooley with improving the diversity of its employees. More than 36% of the office's prosecutors are nonwhite compared with 28% in late 2000. Nearly 53% are women. "That's a positive thing," she said.


But she said many prosecutors are disappointed that Cooley did not do more to make good on a campaign promise to improve their salaries and benefits. Cooley did, however, receive a 23% raise himself in 2008. He retired making more than $308,000 and will continue to receive about that sum as his annual pension.


Cooley spent his first week of retirement at a defendant's table in federal court scribbling notes on a legal pad during a civil trial in which two former union presidents allege that he retaliated against them with punitive transfers and dead-end assignments. Cooley denies the claim.


In his last few days, he upset some in the office when he announced a final round of promotions for 19 mid-level prosecutors. Among those chosen from a top group of 152 prosecutors was his daughter, Shannon, who was hired in April 2009 and has less time in the office than all but two others of those promoted.


Cooley defended his decision, saying it was based on merit. His daughter earned perfect scores on the office's written test and from her supervisor. The supervisor, Head Deputy Dist. Atty. John Zajec, called her "dedicated, conscientious, hardworking" and among the most outstanding young prosecutors. She recently won a conviction in a difficult drunk-driving murder trial, he said.


Under Cooley, the district attorney's office brought a good share of public corruption cases to court. But some have questioned Cooley's decision not to file charges against high-profile subjects.


Last year, a judge hearing the case against Bell officials said it was curious that the city's former police chief, Randy Adams, hadn't been charged. Adams made more money than the Los Angeles police chief for heading Bell's 46-person Police Department. Prosecutors say his contract was drawn up so the public could not learn the real size of his paycheck.


Cooley called Judge Kathleen Kennedy's comments "gratuitous and uninformed." He said his prosecutors carefully reviewed the evidence against Adams before determining that they did not have enough to charge him.


"Randy Adams is an embarrassment to the profession, to every uniform he has ever worn, and he ought to just go hide," he said. "But ... we don't overreach. We don't bring false charges."


Despite his defeat in the 2010 attorney general's election, Cooley recently showed that he still has plenty of political clout as he helped his anointed successor, Lacey, win election.


For the future, Cooley said he has only vague plans that include setting up a management consulting firm to advise government and private organizations. He might also try his hand at books that would detail some of the high-profile cases his office handled during his tenure, he said. One possible title: "Fakes, Frauds and Phonies."


"It would include both people we've prosecuted and others I've run across," he said with a laugh.


jack.leonard@latimes.com





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New Crowdfunding Site Seeks to Protect Backers of Industrial Design



Entrepreneur Jamie Siminoff wants to build more credibility into crowdfunding — so he’s launching a new platform that takes responsibility for ensuring the viability of new projects.


The crowdfunding process, pioneered by sites like Kickstarter, has had its share of huge successes, as well as failures. The problem, says Siminoff, is that when a venture fails, the funders are left holding the bag. That’s all well and good if you were investing in an artist’s crazy project. It’s much more of a problem if you thought you were pre-ordering a nearly finished gadget.


The biggest culprit for these kinds of issues are physical products. Witness the anger unleashed when Kickstarter darling Pebble announced a further delay alongside underwhelming color choices.


This kind of issue is why Kickstarter recently made some changes, undertaking a combination of education and rule revision. They reminded consumers that Kickstarter is not a store while requiring that all projects disclose risks and challenges, as well as forbidding renderings and concept videos in hardware products.


Siminoff’s answer is Christie Street, a crowdfunding site devoted exclusively to physical products. The promise of Christie Street is that it will vet the projects that it launches carefully, and provide guarantees of progress along the way. The idea is that these protections will make consumers feel safer about the products they’re backing. “We built something that we felt we needed,” he says.


Christie Street, named for the New Jersey road where Edison’s workshop was located, will require that all funders go through an auditing process before they are allowed to go live. Siminoff says that the idea will be to check for basic viability, a kind of sanity test.


“You look at the chips they say they want to use, the size of components that will need to fit in, and so on,” he says, “You check that things conform to what’s available on the market.” From there, they also perform third-party audits of the places where the product will be manufactured, and look at things like production cost and likely shipping time, to ensure that all of this seems realistic.


It’s an all-or-nothing audit. Either the new project meets Christie Street’s approval or it doesn’t. “Our feeling is that the customer that’s buying doesn’t have the sophistication to make the right decision [about whether a design's production targets are reliable],” says Siminoff, “The only way is create a place where you can trust to buy.”



Even after the initial approval, Christie Street stays involved in the project. Successfully funded projects get their money in stages, with Christie Street holding the rest in escrow. Inventors get one-third of the money on funding, one-third of the money once they have a production-ready prototype, and the final one-third when they have a golden prototype, which means they are ready for full manufacturing.


If at any time along the way the project fails, Christie Street will can the project and refund the remaining money to investors.


What constitutes failure? Siminoff ticks off four conditions.


First, the inventor could for whatever reason announce that they couldn’t finish.


Second, if the project ends up more than six months late. “This forces people to be more careful with their delivery dates,” says Siminoff.


Third, if the product falls short of what was promised. “If the pre-production sample is more than 15 percent worse than what was promised, we will not allowed you to manufacture the product,” says Siminoff. (For example, if you promised me 512GB and only delivered 256.)


Last, says Siminoff there are other nuances that they’ll have to work out as the site develops. For example, if a product ends up requiring significant redesign, then Christie Street might end up withholding funds. “Design is a tougher one to quantify,” he says, “but it’s important that the design overall fits what was promised to the customer.”


For the extra cautious, Christie Street goes even further than the refund of remaining money. For 10 percent of their pledge value, backers can insure their entire pledge. If the project goes wrong they’ll get all of it back. Combine that with a pledge from inventors that the product will retail for at least 10 percent more than the pledge amount, and you can either take a 10 percent discount for some additional risk or pay full retail, with a money-back guarantee.


In effect, Christie Street is navigating a space between crowfunding sites like Kickstarter and Indiegogo, which expect backers to handle a lot of their own due diligence while allowing the inventors to be entrepreneurs, and crowdsourcing design sites like Quirky, which handles all of the business elements in-house.


Christie Street is an effort at drawing the lines of trust in a new way, one tied directly to the realities of post-industrial product design. Rather than a blanket ban on renderings and early designs, or a Wild West ‘anything goes’ approach, they instead seeks to tame the parts where production can go really wrong, in the devilish details of prototyping and manufacturing. It leaves questions of whether or not the thing is cool to the wisdom of the crowds, while taking on the question of whether or not the thing is possible.


This is obviously a lot more intervention between middleman and inventor than you’d see on a site like Indigegogo or Kickstarter. Siminoff says that they can still take the same 5 percent cut as their competitors because physical products tend to be involved higher dollar-value projects from the start. “If all goes well, we’ll be doing 10 to 15 live projects a months a year from now,” he says, “We think we can be profitable in the product world.”


“We’re not trying to make it where inventors are just be a name on a product,” says Siminoff, “We still want them to be entrepreneur and build this thing. We just want to make sure that they don’t fail in a way that hurts the customer.”


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“Freaks and Geeks” revisited: “Everybody was so talented and nobody knew it yet”












LOS ANGELES (TheWrap.com) – Looking back on “Freaks and Geeks,” Linda Cardellini – who led the (now) star-studded cast as Lindsay Weir – sums up the short-lived NBC series in one simple sentence: “Everybody was so talented and nobody knew it yet.”


Thanks to Judd Apatow, the director of “Knocked Up” and sort-of-sequel “This Is 40,” everybody knows it now.












And Vanity Fair’s in-depth oral history of the coming-of-age comedy by the likes of Seth Rogen, James Franco and Jason Segel details just how hard they worked (even on the weekends) to develop that talent.


“We would get the script on a Friday, and Seth and James and I would get together at my house every Sunday, without fail, and do the scenes over and over and improve them and really think about them,” says Segel, who played Nick Andopolis. “We loved the show. And we took the opportunity really, really seriously.”


Franco – who admits he may have taken himself a bit “too seriously” as a young actor – went to such great lengths to capture the character of bad boy Daniel Desario, that he tracked down and visited the high school that creator Paul Feig (“Bridesmaids”) attended.


“I knew that Paul had grown up just outside of Detroit, and I found his high school,” Franco explains. “I saw all the kids at summer school, and there was this guy the teacher pointed out to me, this kind of rough-around-the-edges-looking kid. He had a kind face, but he looked like he’d been in a little bit of trouble. And I remember thinking, ‘Ah, there’s Daniel.’”


When the trio wasn’t studying “SCTV” alum Joe Flaherty (Mr. Weir) to perfect their improv techniques – a hallmark of the many Apatow comedies – they were working on their writing skills.


“I was interested in the writing,” Franco fondly remembers. “So after hounding Judd and Paul they said, ‘You want to see how it’s written?’ They took me into Judd’s office, and they wrote a scene right in front of me, just improvising as the characters out loud. That was really important for me.”


Apatow and Feig’s influence was, perhaps, more important for Rogen and Segel since writing proved to be a hobby that would eventually elevate their career to the next level. Segal broke through as a screenwriter with 2008′s “Forgetting Sarah Marshall,” but Rogen did it first with his own brand of raunchy, yet heartfelt humor in 2007′s “Superbad” – a movie he began writing when he wasn’t filming “Freaks” scenes as Ken Miller.


“I dropped out of high school when I started doing the show,” Rogen reminisces. “I told them I was doing correspondence school from Canada and just wrote ‘Superbad’ all day.”


They aren’t the only writers to graduate from McKinley High either. John Francis Daley, who portrayed 13-year-old Sam Weir, has written a number of movies currently in production since the success of 2011′s “Horrible Bosses.


TV News Headlines – Yahoo! News


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New Taxes to Take Effect to Fund Health Care Law





WASHINGTON — For more than a year, politicians have been fighting over whether to raise taxes on high-income people. They rarely mention that affluent Americans will soon be hit with new taxes adopted as part of the 2010 health care law.




The new levies, which take effect in January, include an increase in the payroll tax on wages and a tax on investment income, including interest, dividends and capital gains. The Obama administration proposed rules to enforce both last week.


Affluent people are much more likely than low-income people to have health insurance, and now they will, in effect, help pay for coverage for many lower-income families. Among the most affluent fifth of households, those affected will see tax increases averaging $6,000 next year, economists estimate.


To help finance Medicare, employees and employers each now pay a hospital insurance tax equal to 1.45 percent on all wages. Starting in January, the health care law will require workers to pay an additional tax equal to 0.9 percent of any wages over $200,000 for single taxpayers and $250,000 for married couples filing jointly.


The new taxes on wages and investment income are expected to raise $318 billion over 10 years, or about half of all the new revenue collected under the health care law.


Ruth M. Wimer, a tax lawyer at McDermott Will & Emery, said the taxes came with “a shockingly inequitable marriage penalty.” If a single man and a single woman each earn $200,000, she said, neither would owe any additional Medicare payroll tax. But, she said, if they are married, they would owe $1,350. The extra tax is 0.9 percent of their earnings over the $250,000 threshold.


Since the creation of Social Security in the 1930s, payroll taxes have been levied on the wages of each worker as an individual. The new Medicare payroll is different. It will be imposed on the combined earnings of a married couple.


Employers are required to withhold Social Security and Medicare payroll taxes from wages paid to employees. But employers do not necessarily know how much a worker’s spouse earns and may not withhold enough to cover a couple’s Medicare tax liability. Indeed, the new rules say employers may disregard a spouse’s earnings in calculating how much to withhold.


Workers may thus owe more than the amounts withheld by their employers and may have to make up the difference when they file tax returns in April 2014. If they expect to owe additional tax, the government says, they should make estimated tax payments, starting in April 2013, or ask their employers to increase the amount withheld from each paycheck.


In the Affordable Care Act, the new tax on investment income is called an “unearned income Medicare contribution.” However, the law does not provide for the money to be deposited in a specific trust fund. It is added to the government’s general tax revenues and can be used for education, law enforcement, farm subsidies or other purposes.


Donald B. Marron Jr., the director of the Tax Policy Center, a joint venture of the Urban Institute and the Brookings Institution, said the burden of this tax would be borne by the most affluent taxpayers, with about 85 percent of the revenue coming from 1 percent of taxpayers. By contrast, the biggest potential beneficiaries of the law include people with modest incomes who will receive Medicaid coverage or federal subsidies to buy private insurance.


Wealthy people and their tax advisers are already looking for ways to minimize the impact of the investment tax — for example, by selling stocks and bonds this year to avoid the higher tax rates in 2013.


The new 3.8 percent tax applies to the net investment income of certain high-income taxpayers, those with modified adjusted gross incomes above $200,000 for single taxpayers and $250,000 for couples filing jointly.


David J. Kautter, the director of the Kogod Tax Center at American University, offered this example. In 2013, John earns $160,000, and his wife, Jane, earns $200,000. They have some investments, earn $5,000 in dividends and sell some long-held stock for a gain of $40,000, so their investment income is $45,000. They owe 3.8 percent of that amount, or $1,710, in the new investment tax. And they owe $990 in additional payroll tax.


The new tax on unearned income would come on top of other tax increases that might occur automatically next year if President Obama and Congress cannot reach an agreement in talks on the federal deficit and debt. If Congress does nothing, the tax rate on long-term capital gains, now 15 percent, will rise to 20 percent in January. Dividends will be treated as ordinary income and taxed at a maximum rate of 39.6 percent, up from the current 15 percent rate for most dividends.


Under another provision of the health care law, consumers may find it more difficult to obtain a tax break for medical expenses.


Taxpayers now can take an itemized deduction for unreimbursed medical expenses, to the extent that they exceed 7.5 percent of adjusted gross income. The health care law will increase the threshold for most taxpayers to 10 percent next year. The increase is delayed to 2017 for people 65 and older.


In addition, workers face a new $2,500 limit on the amount they can contribute to flexible spending accounts used to pay medical expenses. Such accounts can benefit workers by allowing them to pay out-of-pocket expenses with pretax money.


Taken together, this provision and the change in the medical expense deduction are expected to raise more than $40 billion of revenue over 10 years.


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Arithmetic on Taxes Shows Top Rate Is Just a Starting Point





WASHINGTON — Despite hints in recent days that President Obama and House Speaker John A. Boehner might compromise on the tax rate to be paid by top earners, a host of other knotty tax questions could still derail a deal to avert a fiscal crisis in January.




The math shows why. Even if Republicans were to agree to Mr. Obama’s core demand — that the top marginal income rates return to the Clinton-era levels of 36 percent and 39.6 percent after Dec. 31, rather than stay at the Bush-era rates of 33 percent and 35 percent — the additional revenue would be only about a quarter of the $1.6 trillion that Mr. Obama wants to collect over 10 years. That would be about half of the $800 billion that Republicans have said they would be willing to raise.


That calculation alone suggests the scope of the other major tax issues to be negotiated beyond tax rates. And that is why many people in both parties remain unsure that a deal will come together before Jan. 1. Without agreement, more than $500 billion in automatic tax increases on all Americans and cuts in domestic and military programs will take hold, which could cause a recession if left in place for months, economists say.


“The question is making sure that we hit a revenue target that’s required for a truly balanced deficit-reduction plan,” said Representative Chris Van Hollen of Maryland, the senior Democrat on the House Budget Committee. “And when the president and all of us say this is a question of math, we mean it. It’s very hard to make the numbers work without the top rates going back to the full Clinton-era levels.”


The top tax rates are taking center stage right now because Mr. Obama believes he won a mandate after campaigning relentlessly on the idea of extending Mr. Bush’s tax cuts only for households with annual income below $250,000. But the two parties also have ideological differences on taxes affecting savings, investment and inheritance, which have flared in battles going back to the Reagan years. To get a deal in the coming weeks, those differences must be addressed at least in broad terms, even if the details are left to a battle over revamping the tax code next year.


The argument over rates is far from settled. Although the two sides seem close enough on the percentages for easy compromise, principle and politics loom large: Republicans oppose raising rates as a matter of ideology, saying that it kills jobs, and the president insists that he will not keep the Bush-era rates on income above roughly $250,000 after two campaigns in which he vowed to return them to the levels of the Clinton years.


“Just to be clear, I’m not going to sign any package that somehow prevents the top rate from going up for folks at the top 2 percent,” he said Thursday.


In recent days, comments from some Republicans, including Mr. Boehner, their chief negotiator, have hinted that the party — recognizing its weak hand — might be moving toward a concession on tax rates. Seldom mentioned is that Mr. Obama’s revenue total also reflects four other changes from Bush-era tax cuts: higher tax rates on investment income from capital gains and dividends, and the restoration of two other Clinton-era provisions limiting deductions and tax exemptions for affluent individuals.


Together those changes would raise $407.4 billion over a decade — nearly as much as the president’s proposal on higher rates, which would raise $441.6 billion by 2023, for a total of $849 billion. Another $119 billion would come from higher estate taxes, opposed by Republicans and some Democrats.


And both the president and Republicans are committed to raising hundreds of billions of dollars by overhauling the tax code to further limit or end the tax breaks that high-income taxpayers can claim, though they differ in how to do that.


Republicans want to raise all $800 billion from overhauling the tax code, erasing tax breaks for high-income households and using the new revenues both to reduce deficits and to lower everyone’s tax rates. But they have not proposed how to do that, and the president insists it cannot be done without hitting middle-income taxpayers.


Mr. Obama has proposed to keep existing tax breaks but to limit the rate of those breaks for people in higher tax brackets to 28 percent, which would raise $584 billion in a decade. He has proposed variations of that proposal for four years, only to be ignored by both parties because of opposition from charitable groups, the housing industry, insurers and others to curbing deductions for charitable giving, mortgage insurance and other purposes.


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Lebanese men 'lost' to Syria deepen the divide in Tripoli









TRIPOLI, Lebanon — Late that evening, Abdel Hakim Ibrahim finally confirmed his father's worst fear: He had left for Syria.


"I've crossed the border: Please forgive me," he said in a text message as midnight approached. "God be with you."


That was the last his family heard from Ibrahim, 19, a student described as introverted and pious.





Ibrahim is among Lebanon's lost young men — 21 who reportedly disappeared into neighboring Syria one evening late last month and walked straight into a Syrian army ambush. He and the others are believed to have been killed, though there has been no official confirmation of their fate.


The incident has sparked a new spasm of sectarian bloodletting in this deeply divided northern Lebanese city, where the war in Syria has revived smoldering animosities. Some in the Sunni Muslim majority view the slayings as cold-blooded murder — many suspect the men were betrayed — and blame the city's Alawite minority, members of the same sect as Syrian President Bashar Assad.


All of the victims were Sunni. Alawite leaders have disavowed any responsibility.


On Dec. 2, Syrian state television aired video of blood-streaked bodies described as those of some of the 21 Lebanese "terrorists" who, the report said, had infiltrated Syria and been cut down. They intended to join the multitudes of foreign militants seeking to overthrow Assad, according to the official Syrian account.


But some families of the missing here insist that their sons were on a humanitarian mission, not a militant one. The men were unarmed when they were killed, say the distraught relatives. Some have recognized their sons in the official Syrian video and other images that have emerged of the dead.


"Abdel Hakim didn't know anything about fighting," Henad Hassan Ali, the mother of Ibrahim, said in an interview Friday at her home in Tripoli's hillside Mankoubin district, where five of the missing men resided. "He had no training. He didn't know about weapons. He hated even to get a bloody nose."


Tripoli, Lebanon's second city, has taken on the appearance of a war zone, a kind of mirror image of strife-torn Syria. Lebanese army tanks rumble down streets, and checkpoints block intersections. Sniper rounds and grenade explosions sound in the distance. A trip to Mankoubin involves multiple detours to avoid sniper fire.


At least 13 people have been reported killed and scores wounded this week in the latest outbreak of violence between rival neighborhoods in Tripoli that are on different sides of the Syrian conflict. Sunni gunmen have been exchanging fire with their counterparts in Jabal Mohsen, an Alawite bastion.


Lebanese and Syrian authorities are negotiating the return of the young men's bodies to Lebanon. The first remains may be repatriated Saturday, beginning what is likely to be a series of incendiary funerals.


"Tripoli is boiling," said one veteran of this city's seemingly endless sectarian conflicts.


It is no secret that Lebanese and other fighters have, for more than a year, been slipping into Syria from northern Lebanon, joining Sunni-dominated rebel units. Sympathy for the rebel cause is prevalent in Sunni communities here; the red, green, and black rebel tricolor is hoisted from homes and scrawled on walls. Weapons have headed north, and a steady flow of wounded and exhausted rebel fighters has come south for medical treatment and rest.


In April, one of Lebanon's most wanted men — Abdel Ghani Jawhar, a master bomb maker who headed the Al Qaeda-inspired Fatah Islam group — was reported killed in Syria in clashes with Syrian troops.


The smuggling routes between the two nations are well-established and heavily used. How, then, did the young men wander into an ambush? Family members suspect that the whole operation was a setup, or that the men were betrayed.


"The Syrians should have surrounded them and arrested them, interrogated them," said Ibrahim's mother, who added that she still holds out faint hope her son may be alive. "There was no need to kill them."


Her son's image has not been seen among the photos of the dead.


Some families have called for revenge. Ibrahim's father said he had no doubt what he would do were his son's killers to be brought to him. "I would kill them," he said.


His wife disagreed. "Only God has the right to take a life," said the mother of 10, speaking as her other children watched and listened in the family's simple home, where there has been no running water or electricity for 10 days — part of a general pattern of government abandonment, according to residents. "God did not tell us to kill Christians or Alawites or Muslims."





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