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Fat Deprivation Material

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Disco Queen Donna Summer dies at 63

NEW YORK (AP) ? Like the King of Pop or the Queen of Soul, Donna Summer was bestowed a title fitting of musical royalty ? the Queen of Disco.

Yet unlike Michael Jackson or Aretha Franklin, it was a designation she wasn’t comfortable embracing.

“I grew up on rock ‘n’ roll,” Summer once said when explaining her reluctance to claim the title.

Indeed, as disco boomed then crashed in a single decade in the 1970s, Summer, the beautiful voice and face of the genre with pulsating hits like “I Feel Love,” ”Love to Love You Baby” and “Last Dance,” would continue to make hits incorporating the rock roots she so loved. One of her biggest hits, “She Works Hard for the Money,” came in the early 1980s and relied on a smoldering guitar solo as well as Summer’s booming voice.

Yet it was with her disco anthems that she would have the most impact in music, and it’s how she was remembered Thursday as news spread of her death at age 63.

Summer died of cancer Thursday morning in Naples, Fla., said her publicist Brian Edwards. Her family released a statement saying they “are at peace celebrating her extraordinary life and her continued legacy.”

Luminaries from Aretha Franklin to Dolly Parton and Barbra Streisand mourned the loss, as did President Barack Obama, who said he and Michelle were saddened to hear of the passing of the five-time Grammy winner. “Her voice was unforgettable, and the music industry has lost a legend far too soon,” he said. “Our thoughts and prayers go out to Donna’s family and her dedicated fans.”

It had been decades since that brief, flashy moment when Summer was every inch the Disco Queen.

Her glittery gowns and long eyelashes. Her luxurious hair and glossy, open lips. Her sultry vocals, her bedroom moans and sighs. She was as much a part of the culture as disco balls, polyester, platform shoes and the music’s pulsing, pounding rhythms.

Summer’s music gave voice to not only a musical revolution, but a cultural one ? a time when sex, race, fashion and drugs were being explored and exploited with freedom like never before in the United States.

Her rise was inseparable from disco’s itself, even though she remained popular for years after the genre she helped invent had died. She won a Grammy for best rock vocal performance for “Hot Stuff,” a fiery guitar-based song that represented her shift from disco to more rock-based sounds, and created another kind of anthem with “She Works Hard for the Money,” this time for women’s rights.

Elton John said in a statement that Summer was more than the Queen of Disco.

“Her records sound as good today as they ever did. That she has never been inducted into the Rock ‘n’ Roll Hall of Fame is a total disgrace especially when I see the second-rate talent that has been inducted,” he said. “She is a great friend to me and to the Elton John AIDS Foundation and I will miss her greatly.”

Summer may not have liked the title and later became a born-again Christian, but many remembered her best for her early years, starting with the sinful “Love to Love You Baby.”

Released in 1975, a breakthrough hit for Summer and for disco, it was a legend of studio ecstasy and the genre’s ultimate sexual anthem. Summer came up with the idea of the song and first recorded it as a demo in 1975, on the condition that another singer perform it commercially. But Casablanca Records president Neil Bogart liked the track so much that he suggested to producer Giorgio Morodor they re-record it, and make it longer ? what would come to be known as a “disco disc.”

Summer had reservations about the lyrics ? “Do it to me again and again” ? but imagined herself as a movie star playing a part as if she were Marilyn Monroe. So she agreed to sing, lying down on the studio floor, in darkness, and letting her imagination take over. Solo and multitracked, she whispered, she groaned, she crooned. Drums, bass, strings and keyboards answered her cries. She simulated climax so many times that the BBC kept count: 23, in 17 minutes.

What started as a scandal became a classic. The song was later sampled by LL Cool J, Timbaland and Beyonce, who interpolated the hit for her jam “Naughty Girl.” It was also Summer’s U.S. chart debut and the first of 19 No. 1 dance hits between 1975 and 2008 ? second only to Madonna.

Summer, real name LaDonna Adrian Gaines, was born in 1948 in Boston. She was raised on gospel music and became the soloist in her church choir by age 10.

“There was no question I would be a singer, I just always knew. I had credit in my neighborhood, people would lend me money and tell me to pay it back when I got famous,” Summer said in a 1989 interview with The Associated Press.

Before disco, she had already reinvented herself several times. She sang Motown songs with local groups in Boston as a teenager, then dropped out of school in the late 1960s and switched to pyschedelic rock after hearing Janis Joplin. An attempt to get a part in the musical “Hair” led her to get the principal role in Munich. She stayed in Germany for five years, worked in other productions and modeled.

Meanwhile, she was performing in operas, singing backup for Three Dog Night and other groups and releasing songs of her own. A marriage to Helmuth Sommer didn’t last, but the singer did hold on to her ex-husband’s last name, changing it to “Summer.” By 1974, she had met producers Giorgio Moroder and Pete Bellotte and released her first album, “Lady of the Night,” to success in Europe.

Then came “Love to Love You Baby,” her memorable U.S. debut. Through the rest of the disco era she burned up the charts: She was the only artist to have three consecutive double-LPs hit No. 1, “Live and More,” ”Bad Girls” and “On the Radio.” She was also the first female artist with four No. 1 singles in a 13-month period, according to the Rock Hall of Fame, where she was a nominee this year but was passed over.

Musically, she began to change in 1979 with “Hot Stuff,” which had a tough, rock ‘n’ roll beat. Her diverse sound helped her earn Grammy Awards in the dance, rock, R&B and inspirational categories.

Summer said grew up on rock ‘n’ roll and later covered the Bruce Springsteen song “Protection.”

“I like the Moody Blues, the Beatles and the Rolling Stones as well as Aretha Franklin, Dionne Warwick, the Supremes and Temptations,” she said. “I didn’t know many white kids who didn’t know the Supremes; I don’t know many black kids who don’t know the Moody Blues.”

Warwick said in a statement that she was sad to lose a great performer and “dear friend.”

“My heart goes out to her husband and her children,” Warwick said. “Prayers will be said to keep them strong.”

Summer later became a born-again Christian and was accused of making anti-gay comments in relation to the AIDS epidemic ? a particular problem for a woman who was and remains a gay icon. Summer denied making the comments, but became the target of a boycott.

Religion played an important role in her later life, said Michael Levine, who briefly worked as her publicist.

“Her passion in her life, besides music, was God, spirituality and religion. She held a bible study class at her home every week,” he said.

Summer released her last album, “Crayons,” in 2008. It was her first full studio album in 17 years. She also performed on “American Idol” that year with its top female contestants.

Summer is survived by her husband, Bruce Sudano, and three daughters, Brooklyn, Mimi and Amanda.

____

AP National Writer Hillel Italie in New York and AP Music Writer Nekesa Moody and Entertainment Writer Sandy Cohen in Los Angeles contributed to this report.

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Interior Design and Decorating | TOP SITE HOME IMPROVEMENT

Have you ever ever identified or met an individual that simply as a pure reward for inside adorning and designing? Those people don?t even have to go to any special faculty to be taught this commerce; it?s just within them! However, if you are not a type of gifted souls and would like to learn this trade, for the intrepid inside designer and decorator there are various profession choices. Some individuals choose working as a basic inside designer and decorator. Others favor to specialise in one form of designing and adorning akin to those shown in southern home designing and decorating or perhaps the western inside designing adorning theme.

Office inside decorating and adorning has a number of totally different specialties for instance: blue print drawing, hallway design or foyer desigtning decorating etc. It is important to bear in mind the objective of designing and decorating an office that might make the the purchasers and employees atmosphere really feel extra at residence than as a substitute of a piece space.

When you choose to a specialised area of interior design and adorning there are some downsides you?ll want to bear in mind of. Most vital to recollect if you limit your scope for a sure specialised space of interior design and adorning, you?re additionally limiting your variety of clients.

There are also upsides to specializing in one specific space of interior design and decorating. Due diligences can be an asset in helping you make a name for yourself and maybe change into one of many top few inside designers and decorators in your specialized space of expertise.

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Surprise! Judges’ favorite cut from ‘Dancing’

Adam Taylor / ABC

Derek and Maria may have delivered what the judges considered a perfect Argentine tango Monday, but viewers voted not to advance the pair.

By Anna Chan

Monday night may have been ?a triumphant victory? in TV personality Maria Menounos? opinion, but viewers apparently felt differently.

Sure, she topped the leaderboard and had the judges gushing over her ?perfect? Argentine tango (which featured some posture and line issues) and 29-point jive that lacked content. But viewers weren?t as impressed and gave their votes to finalists Donald Driver, Katherine Jenkins and William Levy, thus denying Maria?s pro partner, Derek Hough, a fourth mirror ball trophy.

Was it an attempt by fans to balance the judges? questionable scoring? Hard to say. But it was strange that head judge Len Goodman — who has always been quick to slam performances that didn?t contain very many moves of the assigned dance — actually pointed out that her jive lacked enough of the signature moves, but still opted to ignore the omissions. He busted out his 9 paddle while fellow judges Bruno Tonioli and Carrie Ann Inaba raised their 10s. (Perhaps Len had enjoyed a few of his “happy pills” with his fellow panelists prior to the show?)

Adam Taylor / ABC

Still, they were impressive scores, especially considering Maria apparently hadn?t nailed down her dances prior to the performance show. ?We didn?t know our dances (Monday) until we got on the floor, really,? she admitted during her exit interview.

With her ouster, viewers will also be missing out on more of her infamous laugh and ear-piercing screams of excitement, not to mention the crying. Since premiere week, the TV personality has treated viewers to quite a few tears, some thanks to the stress of the competition, others due to the numerous injuries she has reportedly suffered (bruised ribs, fractured feet and a hard face plant, to name the big ones) during the season. ?I learned how strong I was. I learned how to persevere,? she said after her elimination. With such serious injuries, she certainly did learn how to persist despite the pain!

Speaking of injuries, host Tom Bergeron revealed that Katherine ? who was the first contestant declared safe — will be able to continue on in the competition despite suffering a back injury during her salsa Monday night. As proof, after the opera singer learned that she would be moving on to the finals, she jumped around with abandon and later laughed that she may have retweaked her back while celebrating. Oops!

What do you think of the final three? Who?s your pick to win? Tell us on our Facebook page!

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Buying Commercial Sacramento Real Estate – Good Or Bad? – Real …

Purchasing commercial real estate properties can be one of the better options to invest your hard earned money. These kinds of premises are good business venture since commercial spaces provide the investor a stable business and furthermore, the commercial space can become a very important asset for them in the long run.

But before you purchase anything, it is good to think hundred times about the pros and cons of owning a commercial property. Before you spend your savings it is nice to think carefully about the possibilities of having such kind of real estate asset.

Below are some of the known advantages of buying commercial spaces, check them out;

Generate additional income ? The most obvious advantage of owning a commercial real estate property is that you can easily generate a good profit out of it most especially if you will start to lease out the property to potential renters. But make sure that you maintain the property well to attract potential renters to lease the commercial space. Remember that most tenants would like to rent a well maintained property because they don?t like to deal with maintenance issues anymore. They are more willing to focus on how to take care of their business matters and would prefer to buy a well maintained property than those that are not properly maintained.

Tax holidays ? Another advantage of owning a commercial space is that investors are allowed to apply for tax holidays depending on how much commercial spaces they own.

On the other hand, there are some disadvantages of buying commercial properties, and these are the following;

Prone to increase in interest rates ? This is one of the known disadvantages of owning a commercial real estate property. Since commercial mortgages would usually last for 15 years or more, the investor is liable to pay the interest rates if the mortgage is not paid on time. Keep in mind that interest rates increases every month especially if you just ignore the monthly payment of your loan.

Expensive maintenance cost ? When you own a commercial space you will be tasked to maintain the entire commercial premises at your own expense. You will need to shell out a lot of money in maintaining the property. Apart from that, you are also liable for factors such as keeping the property ceiling intact, maintaining tiles on flooring, electrical wirings, fixtures and fittings, property insurance, interior and exterior paintings, decoration and security and many other things that will cost you a lot of money.

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China dissident tells US of abuse of family

A dissident at the center of a standoff between Beijing and Washington on Tuesday accused Chinese authorities of a pattern of abuse against his family as he again took his case to US lawmakers.

Chen Guangcheng, a blind self-taught lawyer who last month dramatically escaped house arrest for the safety of the US embassy, telephoned a hearing of the US Congress for the second time this month from a hospital bed in Beijing.

Unlike in the previous hearing, Chen did not voice concern over his own conditions. But he charged that local authorities in the eastern province of Shandong were seeking revenge by filing a murder charge against his nephew.

“These are trumped-up charges. Those people in Yinan county have already been on the opposite side of the rule of law in China,” Chen said by telephone as one of his most prominent supporters, Chinese dissident Bob Fu, translated for members of the House Foreign Affairs Committee.

Chen said government-backed thugs broke into his nephew Chen Kegui‘s house and beat him up for three hours with stakes until his face was bloody, with police detaining him when he fought back. Despite the murder charge, no one was reported dead.

“This is a pattern,” Chen said, accusing authorities of launching the same sort of campaign against his nephew as they did to him. Chen served four years in jail on charges that included disruption of traffic.

Chen had riled authorities by exposing forced abortions and sterilizations by officials meeting quotas under China’s one-child-only policy. Chen has said he was subjected to brutal beatings under house arrest because he continued to speak out after his release from jail in 2010.

In a striking scene on Capitol Hill, Chen spoke to Representative Chris Smith, a longtime campaigner against China’s one-child policy, as some of China’s leading exiled dissidents — including legendary activist Wei Jingsheng and Tiananmen Square protest leader Chai Ling — huddled on the dais to listen.

After Chai Ling — now an advocate against sex-selective abortion — praised his efforts, Chen replied: “I’m not a hero. I just do what my conscience asks me to do.”

“I cannot be silent and cannot be quiet when facing these evils against women and children, and so this is what I should do,” Chen said.

Chen broke several bones as he climbed walls to escape house arrest, and then undertook a risky journey by car to Beijing, where he later sought refuge at the US embassy.

US officials escorted him to a hospital on May 2, saying that China had made assurances for his safety.

But Chen telephoned a congressional hearing a day later, saying he feared for the safety of himself and his family. He said he wanted to leave for the United States and appealed for a meeting with Secretary of State Hillary Clinton, who was visiting Beijing.

State Department officials, faced with strong criticism by Congress and Republican presidential contender Mitt Romney, said that Chen had never requested asylum but changed his mind after leaving US protection.

Under a second deal, US officials said that China had agreed to allow Chen to travel soon to the United States.

State Department spokeswoman Victoria Nuland said Tuesday that US visas were ready for Chen, his wife and their two children.

“We are ready when he and his government are ready,” Nuland told reporters.

Fu, who heads the Texas-based Christian advocacy group ChinaAid, voiced hope that Chen and his family would be able to come to the United States “very soon.”

At the latest hearing, Fu praised the “great active efforts” by diplomats, including US ambassador to China Gary Locke and Assistant Secretary of State Kurt Campbell, but said some issues initially “were not handled appropriately.”

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Motherhood, Deficiency in

Colleen Greer. Encyclopedia of Race and Racism. Volume 2. Detroit: Macmillan Reference USA, 2008.

Deficiency in mothering is an ideological construction that refers to the ways in which mothering among women of color in the United States has been racialized as inferior. This ideological construction is both supported and negated in the scholarly and popular literature on family, gender, race, and class. Historically framed through discussions of minority group family structure, patterns of intergenerational poverty, and the problems of deviant subcultures, these discussions have more recently taken shape around assertions of problems related to teen pregnancy and the ongoing presence of an urban underclass. Minority women, including African-American women and other women of color, are frequently presented in these discussions as bad mothers, women whose patterns of mothering deviate in significant ways from those of good mothers in ideal families. Alternative viewpoints, presented by feminist scholars beginning in the 1970s, suggest that these ideological constructions posit an idealized image of mothering that reifies the subordinate status of women, the public/private split, and the state-sanctioned family structure (Collins 2000, Neubeck and Cazenave 2001, Moynihan 1965, Wilson 1987).

The Ideal Family and the Good Mother

The deficiency in mothering framework is developed against the backdrop of the ideal family and interpretations of the good mother. The ideal family form, which serves as the norm against which minority family behavior is compared, has been framed by scholars and policymakers alike as a family in which the mother is a heterosexual, white female who is wife to a family wage-earning white-male father and who is responsible for the care of her biological children (Coontz 1992, Collins 2000). The good mother in this ideal is not just a caregiver, but a primary caregiver who remains within the feminine private sphere while leaving the world of work safely framed as public and masculine. Not only is the good mother responsible for the physical care of her children, she is also responsible for their emotional and moral development. She is a natural mother standing ready to guide future generations toward public and private success as individuals, workers, and citizens. In order to accomplish this, the ideal mother must not undertake work in a public arena that would remove her from her children and her role as the guardian of civilization. It is against this normative ideal that racialized images of the bad mother are constructed.

The Bad Mother

The ideal family and good mother images, based in the public/private split, with women in the home and men in the world of work, have never been viable options for women of color. Yet the experiences of these women have been measured by this standard, have been used as a warning against those who question the standard, and are blamed for the deterioration of social norms, social relations, and social structures in a social system they did not institute. By examining the assumptions of the discourses within which the idealized concept of motherhood is created, it is possible to see how the ?bad? mother/?deficient? mother idea has played out over time.

The first assumption of the discourse on deficiency is that real men work and real women care for families. Against this ideal the experience of the enslaved African-American woman or the migrant Latina worker is immediately found to be deficient. For example, the African-American woman?s experience has been shaped by the necessities of a capitalist system that initially required her to perform forced labor, and then segregated labor, before subsequently requiring her to either work in the lower segments of the economic sector or face an often hostile welfare system. Against the idealized criteria of the public/private split these women are immediately found to be deficient both as workers and as mothers. While her presence as a laborer supports the dominant social order, her presence at the work site as a laborer also breaks down the masculinized elements of the public sphere and undermines the ability of African-American men to claim the wage earner status of ?real men.? Women of color are nevertheless employed in various sectors of the work world. As chief executive officers of companies, as instructors in schools, on meatpacking lines, or in sweatshops, these women find themselves struggling against stereotypes of the masculinized public sphere. In essence the African-American, Latina, or Asian woman who works outside the home is not a real woman, and her presence in the workplace means that African-American, Latino, or Asian men cannot behave as real men (Collins 2000, Kimmel 2006).

Second, women of color are often labeled deficient because of their status as absent mothers. Immediately deficient as a woman, her presence in the paid workforce and absence from the home labels her family as abandoned and her children as neglected. While propping up the racial status quo by caring for the children of white owners or employers in place of the biological mother (e.g., women of color acting as mammies and nannies), the minority woman?s absence from her own home also means an absence from her children and an abandonment of her duty as mother. The image that emerges from these analyses is one of a self-interested, authoritative abandonment of the traditional family and the authority of men and masculinity.

By the mid-1960s the image of the matriarch had been racialized. Patricia Hill Collins (2000) notes that before the 1960s connections between higher rates of African-American female-headed households and persistent poverty had been interpreted as an outcome of poverty, not its cause. Between the early 1960s and the mid-1970s, however, the perception of scholars and policymakers had changed. For example, Daniel Patrick Moynihan (1965) and Lawrence Mead (1986, 1992), writing about the experiences of women of color during this period, assert that the African-American matriarchal family no longer ascribed to core American values, including self-discipline, motivation, and perseverance. Since that point, matriarchy has been associated with bad mothering and the causal relationship reversed so that in the new analysis matriarchy causes deviant values and poverty. According to this viewpoint, the new norms of these families support single motherhood, out-of-wedlock births, criminal behavior, and the irresponsibility of men. Dependency scholars assert that because individuals socialized in these families will have low social mobility aspirations, teen pregnancy and intergenerational poverty will persist (Wilson and Neckerman 1986, Jarrett 1994).

Negative stereotypes of women of color and their families posit moral or psychological failure as the cause of numerous social problems. Analysts using this perspective suggest that matriarchal households are part of the underclass and that these households are the key contributors to the growth of this class, a class composed of the long-term poor and those who deviate from societal norms and values (Moynihan 1965, Wilson 1987, McLoyd et al. 2000, Neubeck and Cazenave 2001). From this viewpoint, matriarchs who call on the state for support are not recharacterized as good mothers trying to establish adequate care for their children, but are labeled as irresponsible. The failure to recharacterize these women as good mothers not only is due to a welfare racism interpretation of the matriarch, but is also associated with ideological constructions of the deserving poor. Because welfare is perceived as charity rather than an entitlement, and because the criteria for distribution is based on who is deserving, women of color who receive assistance find themselves labeled as needy and deficient rather than good and caring. Defining welfare as charity immediately places mothers who seek assistance outside the deserving category. As Nancy Fraser and Linda Gordon (1994) note, programs that many of these women have relied on, including Aid to Families with Dependent Children (AFDC), emphasize the criteria of ?deserving,? which by definition suggests that women who collect AFDC are getting something for nothing. For women of color there are few criteria outside of being self-sufficient or meeting the stereotype of a good (state-) dependent woman (i.e., white and widowed) that provides appropriate grounds for receipt of support or characterization as a good mother. Because under these ideological constructions being a self-sufficient worker is not possible for a person who is defined as a primary parent (i.e., mother), and because a recategorization as white is not feasible, it is impossible by definition for these women to ever meet the good mother criteria.

In the 1980s a new deficiency argument emerged that focused on the African-American, unmarried, teenage mother who is welfare dependent (Fraser and Gordon 1994, Neubeck and Cazenave 2001). Frequently discussed as a new syndrome, these young women are described as baby-making machines who obtain welfare dollars by having more children. Reports by various agencies and national campaigns point to teen pregnancy to explain poverty, welfare dependency, abuse, neglect, incarceration rates, low levels of educational attainment, and future out-of-wedlock births (Wilson and Neckerman 1986, National Campaign to Prevent Teen Pregnancy 2002). The teen mother is ?caught in the ?welfare trap? and rendered dronelike and passive? (Fraser and Gordon 1994, p. 327). The new cultural image synthesizes previous stereotypes and establishes a characterization of deficient motherhood as a permanent passivity based in biology, psychology, socialization, and/or poverty (Fraser and Gordon 1994, Mead 1986, Wilson 1987). The beginning of the 1990s found such terms as welfare queen, welfare chiselers, and children having children within the public discourse, further racializing the practice of mothering among women of color in the United States.

Proposals for Solving Deficiency

Within the deficiency discourse is included a set of solutions meant to reify the existing social structure and maintain the racial status quo. Education programs aimed at ?deficient? mothers are historically associated with Americanization programs initially designed during the Progressive Era of the late nineteenth and early twentieth centuries to educate and support immigrant women (Hartmann 1967 [1948]). These programs provided English skills, child-care instruction, and housekeeping classes that were intended to improve the immigrant woman?s skills so that she could appropriately fit into American society and could socialize her children to be productive workers and good citizens.

Contemporary approaches to deficient mothers have been based in the constructed problems of matriarchy, teen pregnancy, and welfare dependency. Beginning in the 1960s, presented solutions have been based on strengthening the legitimate authority of the traditional family, reasserting the value systems of the dominant culture, increasing job opportunities for men who are racial minorities, and reforming the welfare system.

Since the 1960s suggestions for strengthening the African-American family have included encouraging the reduction of black male unemployment and reestablishing patriarchy in African-American families. In the 1960s and 1970s many scholars and policymakers thought that by engaging the structural issues of opportunity and employment for ethnic and racial minority men, and by reasserting a male-dominant authority structure for the family, dependency problems and motherhood deficiency issues could be alleviated. By the 1980s these changes had not occurred, and new ideological constructions suggesting deficiency in the form of teen pregnancy and the underclass took their place. Subsequent responses to these deficiency problems suggest eliminating women?s independent income acquired through programs such as AFDC, and relying on retraining programs that eliminate state dependency and instill dominant values and norms associated with ideal family forms.

Since 1996, programs designed to meet the requirements of that year?s Personal Responsibility and Work Opportunity Reconciliation Act have been put in place to provide incentives to mothers to get off welfare and become self-sufficient. The Temporary Assistance for Needy Families program is implemented at the state level with various regulations that are tied to receiving temporary assistance. In many instances mothers who were previously on AFDC and are still in need of state assistance are either required to receive a short period of training (i.e., twenty-four months) linked to employment or they must find immediate employment or volunteering opportunities. Women who do not participate will not receive assistance (Collins 2000, Jennings and Santiago 2004, Seccombe 2007). In addition to this self-sufficiency solution, women of color have also been encouraged to rely more directly on the fathers of their children for support. Both the self-sufficiency model and the reliance on fathers model emphasize the ideological constructions of motherhood deficiency and dependence, and they posit solutions that racialize and genderize both the problem and the solution.

The Feminist Response

Feminist responses to motherhood deficiency arguments turn the tables on both structural and cultural understandings used by dependency scholars and policymakers alike. They assert that proposed solutions that accept the deficiency interpretation fail to adequately interpret structural problems associated with ghettoization, industrial flight, mechanization, school segregation, and other macro factors that affect female and male economic vulnerability. In addition, dependency interpretations that reinsert a patriarchal structure as a solution fail to recognize the subordinate place of minority men in the racial power structure and the implications of this fact for the lives of racial minorities. When a privileged white form of legitimacy within the family is the proposed solution, alternative family forms are undermined and dismissed. Establishing a system in which there is an adequate income may be more important to the well-being of the family than reshaping the family around patriarchal patterns of power. The welfare reform practices of the early twenty-first century have also racialized poverty and its solutions. By ignoring the fact that the majority of people on welfare are white, and by instituting programs that fail to establish long-term self-sufficiency for poor families, proposed solutions continue to label women of color as deficient and dependent, and problematize them and their families (Glenn, Chang, and Forcey 1994; Collins 2000; Jennings and Santiago 2004).

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Single Member LLC vs Sole Proprietorship | Pros, Cons & FAQ

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There is increasing interest in the Single Member Limited Liability Company (SMLLC) as an alternative to the sole proprietorship for the organization and operation of a small business in Minnesota. A SMLLC is an LLC in which a single individual or other entity (called a ?member?) owns all of the LLC ownership interest. A SMLLC is a legal entity separate from its owner and so offers the owner a degree of protection from liability for the acts, debts, and obligations of the SMLLC. The SMLLC also offers the choice of taxation as a corporation or taxation as a ?disregarded entity? where the SMLLC is disregarded for income tax purposes and all income flows directly to the owner who reports the income and pays the tax using the owner?s personal income tax return. Anecdotal evidence would indicate that the majority of individuals considering the SMLLC as an alternative to a sole proprietorship choose to be taxed as a disregarded entity.1

The questions here do not address all issues associated with the choice of a SMLLC nor do they address the procedures for SMLLC formation.

How extensive is the liability protection given the owner of a SMLLC?

Unlike a sole proprietorship where the business owner and the business are one and the same, a SMLLC is an entity separate from its owner.2 Minnesota law provides that a member, governor, manager, or agent of a limited liability company is not personally liable for the acts, debts, liabilities, or obligations of the limited liability company.3

It is important to note that the owner will be liable for any personal guarantees or pledges the owner may make to any financial institutions or other lenders to guarantee a loan or other credit facility or financing made to the SMLLC.

The owner will be liable for any and all deliberate or negligent personal torts.

The owner can also be personally liable for actions (like signing a contract) where it is not clear that the owner is acting on behalf of the SMLLC. All documents of the SMLLC, to include checks, contracts, purchase orders, bids, and the like should bear the name of the business entity with LLC following the name. Likewise, those documents should be clear on their signature lines that the owner is an authorized signer and is signing on behalf of the SMLLC and not in his personal capacity.

Minnesota law also provides that the same conditions and circumstances under which creditors can ?pierce the corporate veil? of a corporation to reach the assets of an owner also apply to piercing the veil of an LLC.4

Is the owner of a SMLLC an ?employee? for purposes of federal employment and Social Security (FICA) taxes?

The owner of a SMLLC is self employed for purposes of employment and FICA taxes. Payments to the owner are not classed as ?wages? but as ?distributions.? The owner is subject to the self?employment tax equal to the sum of both the employer and employee FICA and Medicare tax. For the year 2010 that total is 15.3 percent of the first $106,800 income and 2.9 percent of any income in excess of $106,800.5

Can the owner of a SMLLC deduct ?trade or business expenses? of the SMLLC on the owner?s personal income tax return?

Treasury Regulations provide that the owner of a SMLLC is treated as a sole proprietor in this situation and may deduct trade or business expenses?including the LLC?s share of employment taxes?for activities carried on or through the SMLLC. These are reported on the owner?s Form 1040, Schedule C, E, or F (depending on the nature of the business).6 As a self?employed taxpayer the owner may also deduct the cost of health insurance for the owner, the owner?s spouse, and the owner?s dependents.7

Does a SMLLC have to file an IRS election if it wants to be taxed as a disregarded entity?

Only a SMLLC wishing to be taxed as a corporation must file Form 8832 making the election. Treasury Regulations provide that an eligible entity (here the SMLLC) not filing an election will be ?disregarded as an entity separate from its owner if it has a single owner.?8

Does a SMLLC require a federal Tax Identification Number (TIN)?

If the SMLLC has employees it will obtain its own TIN for making employment and FICA payments and filing quarterly and annual employment tax returns.9

If the SMLLC has no employees the owner may continue to use the owner?s Social Security number or to obtain a separate TIN. If the SMLLC does not have a TIN and the owner uses the owner?s Social Security number, Treasury Regulations require that the SSN be used for all federal tax purposes.10

Is the owner of a SMLLC personally liable for employment tax payments for SMLLC employees?

Not since 2009. Current regulations provide that the SMLLC itself and not the owner is the party liable for payment of employment taxes.11

How will a SMLLC be treated for State of Minnesota tax purposes?

Minnesota has adopted the federal tax treatment for LLC?including SMLLCs?formed in Minnesota.12

Can an LLC whose only owner?members are a husband and wife be a SMLLC?

Treasury Regulations provide that an LLC whose only members are a husband and wife can be a SMLLC which the owners can elect to have taxed as a disregarded entity if?among other factors?the LLC is held as community property under state law.13 Minnesota is not a community property state.

A section of the Internal Revenue Code resulting from the Small Business and Work Opportunity Act of 2007 provides that a husband and wife owned unincorporated ?qualified joint venture? can elect to not be taxed as a partnership and instead have the respective income of each spouse taxed as if it were sole proprietor income.14 The guidance for such an election on the IRS? web site, however, states that ?A business owned and operated by the spouses through a limited liability company does not qualify for the election.?


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1 The reasons for choosing taxation as a corporation (for example, tax treatment of business losses) are beyond the scope of this publication which is directed toward the SMLLC choosing to be taxed as a disregarded entity.

2 See Lattanzio v. COMTA, 482 F.3d 137 (2nd Cir. 2007) U.S. v. Hagerman, 545 F.3d 579 (7th Cir. 2007).

3 Minn. Stat. ? 322B.303, subd. 1.

4 Minn. Stat. ? 322B.303, subd. 2. The issue of creditors? remedies is beyond the scope of this publication.

5 ?Treas. Reg. ? 301.7701?2(C)(iii).

6 ?Treas. Reg. ? 301.7701?2(C)(iii).

7 IRC ? 162(l).

8 Treas. Reg. ? 301.7701?3(b).

9 Treas. Reg. ? 301.7701?2(C)(ii).

10 Treas. Reg. ? 301?6109?1(b)(2)(1).

11 Treas. Reg. ? 301?7701?2(C)(II).

12 Minn. Rev. Notice 98?08.

13 Rev. Proc. 2002?69.

14 IRC ? 761(f)(1)(A).

This publication is published to offer timely, accurate, and useful information on topics of concern to small businesses in Minnesota. It is for general information purposes only. It is not legal advice and should not be relied on for resolution or evaluation of legal issues or questions. Readers are advised to consult with their private legal advisors for specific legal advice on any legal issues they may have.

Information in this publication on tax matters, both federal and state, is not tax advice and cannot be used for the purposes of avoiding federal or state tax liabilities or penalties or for the purpose of promoting, marketing or recommending any entity, investment plan or other transaction. Readers are advised to consult with their private tax advisors for specific tax advice on any tax related issues they may have.?

This post has been adapted from the? Minnesota Department of Employment and Economic Development?s publication,?The Single Member Limited Liability Company (SMLLC) As An Alternative to the Sole Proprietorship Some Frequently Asked Questions?

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