
Well, the holidays are here and the time of giving is upon us. Since giving is such an important part of the season, I started writing an annual gifting column in December to remind you of some of the things to be aware of. I know that it isn’t going to affect all of you, but I still think that is a good idea to remind everyone of the rules. When discussing gifting with clients, the first thing that always comes up is the annual limit. A lot of my clients believe that there is a set limit on the amount of gifts a person can give each year to any one individual. If you take one thing away from this week’s column, let it be this: there is no limit on the amount of gifts a person can make each year. What a lot of people think of as a limit is a triggering amount. Each of us can make gifts of up to $18,000.00 to any individual before any reporting is required. If you give any one individual a total of $18,000.00 in gifts in 2024, you don’t have to report anything. If you gift $18,001.00 to any one individual, you must file a federal gift tax return. Also, each of us can gift $18,000.00 so that a husband and wife could gift $36,000.00 to a favorite child without any reporting. I checked and next year, the gift tax exclusion increases to $19,000.00. Remember that the $18,000.00 gift tax exclusion is a total for the year. There is no Christmas or birthday exception. If you give $18,000.00 at Christmas, it is in addition to all the other gifts made that year. $18,000.00 means $18,000.00. Also, make sure that any gift you make is completed before the end of the year. If you write a sizeable check to a loved one, make sure that they negotiate the check prior to the end of the year. If your son sits on the check until January, it may not be a completed gift for the year that it was intended. Remember that if you make gifts that aren’t cash, make sure that you understand tax basis. When making gifts other than cash, the recipient takes your tax basis in the asset. For example, if you gift $18,000.00 in stock to a son, he takes your tax basis in the stock, not the value at the time of the gift. The stock may be worth $18,000.00, but the tax basis could be considerably less resulting in a capital gain when the stock is sold. Also, if gifting securities, remember that it may take time for the transaction to be completed. Don’t decide to gift stock on December 21, and expect it to be completed this year. Finally, if you make a gift in excess of the gift exclusion, tax will be assessed but you probably won’t have to pay it. Each of us has a lifetime unified credit that can be used to pay any assessed tax. If you owe $1,000.00 in gift tax, you can use $1,000.00 of your unified credit to avoid paying tax. It will reduce your unified credit at the time of your death by that amount but most of us will still be okay. Gifting can be complicated so if you intend to make sizeable gifts before the end of the year, contact your attorney or accountant to discuss the potential pitfalls. Although it’s unlikely that you will have to pay any tax, it’s best to report the gift when required to do so.
Microsoft company logo. (PRNewsFoto/Microsoft Corp.) (PRNewsfoto/Microsoft Corp.) REDMOND, Wash. , Dec. 3, 2024 /PRNewswire/ -- Microsoft Corp. on Tuesday announced that its board of directors declared a quarterly dividend of $0.83 per share. The dividend is payable March 13, 2025 , to shareholders of record on Feb. 20, 2025 . The ex-dividend date will be Feb. 20, 2025 . Microsoft (Nasdaq "MSFT" @microsoft) creates platforms and tools powered by AI to deliver innovative solutions that meet the evolving needs of our customers. The technology company is committed to making AI available broadly and doing so responsibly, with a mission to empower every person and every organization on the planet to achieve more. View original content to download multimedia: https://www.prnewswire.com/news-releases/microsoft-announces-quarterly-dividend-302321718.html SOURCE Microsoft Corp.
Allan Siala Aika Memorial volleyball tournament brings thrilling action to Oloavu village.
The debut of the Apple Studio Display in early 2022 came with much fanfare, as it was the first dedicated monitor from the brand in nearly three years and boasted staggering visual specs for a relatively reasonable price . Currently, a standard glass model of the Apple Studio Display retails for $1,599, while you can get a nano-texture glass model for $1,899. While that's not cheap, it is a high-quality 5K Retina display — a 27-inch screen with 5120-by-2880 resolution at 218 pixels per inch (PPI). Its impressive specs also include 600 nits of brightness, DCI-P3, True Tone, and support for a billion (you read that right — a billion, not a million) colors. Of course, there are a number of reasons the Apple Studio Display isn't the right monitor for you — whether you have an Apple computer or a PC. (Especially if you have a PC, as using the Apple Studio Display with Windows can be difficult .) For one thing, the Apple Studio Display isn't as beloved as some other products from the brand and was met with mixed reviews when it first became available. Another good reason is that, for many of us, $1,600 is just too much to spend for a monitor. Fortunately, there are cheaper options that are comparable to the Apple Studio Display, though each has its own pros and cons. To help you decide which may be right for you, here are six top-rated Apple Studio Display alternatives that won't break the bank, based on professional reviews by reputable publications who've tested them. You can find more information on how these alternatives were evaluated at the end of this list. When it comes to smartphones, Samsung and its Galaxy line is one of the biggest rivals to Apple and the iPhone (though several models have used displays manufactured by Samsung), so it shouldn't be a huge surprise that the brand also makes a solid alternative to the Apple Studio Display. The Samsung 27-inch ViewFinity S9 5K IPS Smart Monitor was Samsung's first 5K monitor and offers visuals that rival Apple's. Both displays are 27" and offer 5K at 218 PPI, as well as 600 nits of brightness. It's also capable of 99% DCI-P3 for vibrant color saturation, though you can customize color temperature, luminance, gamma settings, and other preferences. True color representation is calibrated in the factory, with no extra steps needed during setup. Samsung built the monitor with a matte display that reduces reflections, and Intelligent Eye Care software that can optimize brightness and reduce blue light and screen flickering for even better visuals. It's also compatible with Apple AirPlay and has three USB-C slots, a DisplayPort connection, and a Thunderbolt 4 port rated for 40 Gbps transfer speeds and 90W charging. The ViewFinity S9 received a positive review from 9to5Mac , though the publication noted its dual stereo speakers pale in comparison to the Apple Studio Display's six speakers, which are capable of spatial audio. However, while the output is subpar, Samsung's monitor has a much better 4K webcam when compared to Apple's 1080p camera, which may be more important to you. Originally the same price as the Apple Studio Display, you can now find the Samsung 27-inch ViewFinity S9 5K IPS Smart Monitor for considerably less — Amazon sells the display for $679.99. While not as big of a name as Apple or Samsung, Alogic has made a solid alternative to the Apple Studio Display with its Alogic Clarity Pro Touch 27-inch UHD 4K Monitor . It's less expensive and will still make a great display for your Mac Mini M2 Pro or other device. The Alogic Clarity Pro is the same physical size as Apple's 5K monitor, though its max resolution is 4K. However, it makes up for fewer pixels by offering touchscreen functionality, which can be an incredibly useful feature that Apple seems intent on not incorporating into its desktops, laptops, or external displays. Built-in touch settings also make it even easier to adjust your brightness, control apps, and more. Alogic's monitor also comes with 8 ports that include USB-A, USB-B, and USB-C, as well as an HDMI port, DisplayPort, and audio output. It also has an 8-megapixel webcam that's built into the top of the display and is cleverly designed to be retractable, so you can pop it upwards when you need it, forgoing the need for having to cover up the camera when you don't. After spending some hands-on time with the monitor, Forbes recommends the product and says it "performs well and has excellent color reproduction" and that it's "probably the most affordable 4K display with a touch function that you can buy." The review does note that the speakers are inferior to Apple's for what it's worth. You can purchase the Alogic Clarity Pro Touch 27-inch UHD 4K Monitor from Best Buy for $1,199 and find it even cheaper on Amazon . In SlashGear's list of the best major PC monitor brands , LG sits at the very top, and its LG 27-inch 5K UHD UltraFine IPS Monitor makes for an ultra-fine alternative to the Apple Studio Display. After testing the product, The Verge calls the LG 5K UltraFine a "great option" for MacBook Pros and "perhaps one of the single best monitors" the reviewer has ever seen. However, this review — and the monitor — predate the Apple Studio Display, so the only fair comparison is to look at the specs. Fortunately, LG's alternative still holds up, as it's the same size display and offers the same resolution, as well as 99% DCI-P3. The brightness level of the 5K UltraFine maxes out at 500 nits, which is 100 less than the Apple Studio Display. Its webcam is 1080p, which doesn't offer the same quality of some other monitors but matches Apple's. The device is also compatible with macOS and includes three USB-C ports and a Thunderbolt 3 PD port capable of 94W charging, the latter also being roughly equivalent to what the Apple Studio Display comes with. Despite being several years older, LG's 5K UltraFine is still only slightly cheaper than the Apple Studio Display — so if money isn't a factor, and you own an Apple iMac or other computer, there's really no reason not to opt for the latter. However, even saving a little bit of money can be helpful for many buyers, so the slightly cheaper alternative might still be your first choice. The LG 27-inch 5K UHD UltraFine IPS Monitor is available from Amazon for $1,350. Some people prefer Mini-LED displays to OLED, since they can technically provide more brightness per pixel than OLED technology, which typically offers better contrast. The Apple Studio Display doesn't use Mini-LEDs, although some of the brand's products — such as the Apple MacBook Pro M4 — do. So, if you're looking for a Mini-LED display that's the same size as the Apple Studio Display and costs a little less, the Asus ProArt Mini-LED Display is a solid option. (It's also available in a more expensive 32-inch model if you want an even bigger screen than the Apple Studio Display.) In fact, Digital Trends included the device on its list of the monitors you should buy instead of the Apple Studio Display. One reason it made that list is, because of its Mini-LED technology, its maximum brightness far outshines that of the Apple Studio Display: 1,000 nits of brightness to Apple's 600. That makes it incredibly useful for all sorts of applications, from gaming to graphic design. Other features include 576 zones of local dimming, 97% DCI-P3, support for Dolby Vision, HDR-10, and HLG. The monitor uses Asus Off-Axis Contrast Optimization technology to drastically reduce halo effects and provide a 7x contrast-ratio boost for dark parts of the image when viewing the screen at an angle. There are two notable downsides to the Asus ProArt when compared to the Apple Studio Display, however. For one thing, it's a 4K monitor — not a 5K. For another, it doesn't come with a webcam, so you'll have to purchase one separately if you don't already have one lying around. The Asus ProArt Mini-LED Display has product code PA27UCX-K and retails for $1,369, making it slightly cheaper than the Apple Studio Display. The BenQ 27-inch PD2725U made the list of best currently available Mac monitors and displays published by MacWorld , and it's not hard to see why. It's the same size as the Apple Studio Display and has a sleek design with a stand you can raise or lower. It offers 100% sRGB, HDR-10, and DisplayHDR 400, and BenQ's AQCOLOR technology has earned Calman and Pantone certification for professional-grade accuracy. The monitor has a wealth of ports available, including Thunderbolt 3, three USB-C, two HDMI, one DisplayPort, and even a 4-port USB hub. One very useful feature Apple users will appreciate is the display's M-Book mode, which can provide active color syncing with Mac and MacBook Pro devices with a single click. Even the factory settings match Apple's colors by default, and you can even set your Mac keyboard's brightness buttons as a hotkey adjuster for the external monitor. The BenQ PD2725U falls short in many categories when compared to the Apple Studio Display, though. It's a 4K monitor — not 5K — and it's a third less bright than the Apple Studio Display, topping off at 400 nits. It supports 95% DCI-P3, which is also less than Apple's monitor and it lacks a webcam. However, even if you have to buy a webcam separately, you'll likely still save money by opting for BenQ's display over Apple's, and while the picture won't be quite as hi-def, the 4K display will still be plenty sharp. Amazon sells the BenQ 27-inch PD2725U for $699.99. Many Apple Studio Display competitors will roughly match its shape and size (27 inches), which is pretty standard for many graphic designers, editors, and other desktop power users. The Philips Brilliance 499P9H isn't one such alternative, however, as it instead sports a 49-inch, 32:9 ultrawide curved screen. Some people love the benefits you can get out of a monitor that is essentially two side-by-side screens in one convenient package, as such a layout can allow you to view more windows at the same time, have easier access to icons, shortcuts, and other UI elements, and can take your multitasking to the next level. It can also be a great way to immerse yourself when gaming. After testing many different options, TechRadar included the Philips 499P9H on its list of the best Apple Studio Display alternatives and named it the best 5K ultrawide alternative to Apple's monitor, period. It has a color accuracy that covers 91% of Adobe RGB and 103% of NTSC color gamut. Its 450 nits of brightness isn't as much as the Apple Studio Display's 600, but is still fairly impressive considering there is a lot more screen in front of your face. The device comes with DisplayPort, HDMI, and USB-C ports, as well as a USB hub, though it lacks Thunderbolt connectivity. Unlike some other options, the Philips 499P9H comes with a webcam, which has a convenient pop-up feature. Of course, ultrawide isn't for everyone, and the monitor might not even fit your workspace. But, many people swear by the display option, and if you're looking for an Apple Studio Display alternative that's both cheaper and comes in ultrawide, you won't have to look further than the Philips 499P9H. The Philips Brilliance 499P9H is available for $999.99 from Best Buy. While we referenced the specifications offered by the manufacturers while compiling this list of Apple Studio Display alternatives, we put more emphasis on professional reviews conducted by reputable publications that have tested the devices, as this is a more reliable way to find out if a product actually works as advertised. These reputable publications included Forbes, as well as several known for their expert tech journalism, such as Digital Trends, MacWorld, TechRadar, The Verge, and 9to5Mac. One factor that was of course considered when putting together this list was price — all of these alternatives have retail prices that are indeed less than either model of the Apple Studio Display. However, other factors were also taken into consideration when weighing the pros and cons of each monitor versus the Apple Studio Display, such as display resolution, brightness level, connectivity, and useful features such as integrated webcams or touchscreen functionality. Rather than focusing on just one or two factors — such as the visuals — the entire device as a whole was taken into account, as different users prioritize different features when it comes to using an external monitor. That way, if you're looking for top-rated Apple Studio Display alternative that won't break the bank, there's a good chance at least one of these options is a good fit for you.Arkansas receiver Andrew Armstrong said Tuesday that he is entering the NFL Draft. Later in the day, a school spokesman told reporters that Armstrong will skip the Razorbacks' bowl game. The destination isn't yet known. Armstrong led the Southeastern Conference in both receptions (78) and receiving yards (1,140) but caught just one touchdown in 11 games this season. His catches and yardage were both second-most in Arkansas history behind Cobi Hamilton, who had 90 receptions for 1,335 yards in 2012. "It's been a journey for the books and I wouldn't trade it for anything because it has made me into the man I am today," Armstrong said of his Razorbacks tenure in a social media post. "... I will never forget all the moments that were shared here in Fayetteville." Armstrong played two seasons at Texas A&M-Commerce before transferring to Arkansas ahead of the 2023 season. In two seasons with the Razorbacks, he caught 134 passes for 1,904 yards and six scores. --Field Level Media
One of the top quarterbacks in the transfer portal is headed to the South Carolina Gamecocks . True freshman Air Noland confirmed Monday that he has decided to transfer to South Carolina. Noland spent last season at Ohio State, where he did not play in any games behind Will Howard. https://t.co/0h4awOu2gU — Pʀᴇɴᴛɪss Aɪʀ Nᴏʟᴀɴᴅ. (@AirNoland_) December 23, 2024 Noland will have all four years of eligibility remaining at South Carolina. Noland’s decision is a bit of a surprise largely because the Gamecocks have an entrenched quarterback. LaNorris Sellers broke out in 2024, throwing for 2,274 yards and rushing for 655 more while tallying 24 total touchdowns. Sellers will be a sophomore in 2024 as well, so Noland does not necessarily have a path to starting anytime soon. A consensus four-star recruit and top five quarterback in the 2024 class, Noland was recruited by the likes of Alabama and Oregon before landing with Ohio State. His visit to South Carolina was the only known one he took after entering the portal this time around. This article first appeared on Larry Brown Sports and was syndicated with permission.
SHENZHEN, China , Dec. 3, 2024 /PRNewswire/ -- On November 26, 2024 , Access Advance LLC ("AA") and TCL Electronics Holdings Limited ("TCL" or "Client") announced that TCL had officially joined the HEVC Advance Patent Pool as a licensee. PurpleVine IP Group ("PurpleVine") played a pivotal role in this achievement, providing full-spectrum services, including strategic planning, global litigation management, and licensing negotiation support. PurpleVine's efforts were instrumental in helping TCL finalize agreements with AA and multiple HEVC Advance licensors, resolving years of complex global litigation over HEVC standard-essential patents("SEPs"). Since 2021, leading HEVC Advance licensors - including Dolby, GEVC, Philips, Mitsubishi Electric, JVCKENWOOD, NEC, ETRI, and IP Bridge - have filed dozens of infringement lawsuits and sought injunctions against TCL across jurisdictions such as Germany , the Unified Patent Court (UPC) in Europe , and Brazil . PurpleVine provided TCL with a comprehensive defense strategy tailored to each jurisdiction. Working closely with local counsel, the PurpleVine team devised FRAND-compliant arguments, non-infringement defenses, and patent invalidation strategies that not only neutralized injunction threats but also achieved an outstanding success rate of over 90% in invalidating asserted patents during first-instance rulings. PurpleVine also spearheaded counteractions against AA and HEVC Advance licensors in multiple jurisdictions, including China , Brazil , and Germany . Notably, PurpleVine assisted TCL in filing two landmark cases in Chinese courts - one challenging SEP licensing rates and another alleging abuse of market dominance. These cases were the first in the world where courts asserted jurisdiction over SEP pool licensing rates and alleged monopolistic practices, setting a groundbreaking legal precedent. Daniel Fu , General Counsel of TCL, stated, "We are pleased to have signed a license with Access Advance's HEVC patent pool, with the help of PurpleVine IP. The transaction is beneficial to the licensing ecosystem and the development of cutting-edge technologies for the welfare of consumers." This multi-jurisdictional case, involving complex legal challenges, spanning several years, highlights PurpleVine's expertise in managing high-stakes IP disputes. PurpleVine's strategic leadership, effective litigation management, and skilled negotiations reaffirm its position as a leading provider of cross-border intellectual property services. Disclaimer: This press release is for informational purposes only and does not constitute legal advice or an official statement regarding litigation. About PurpleVine IP Group PurpleVine IP Group, based in Shenzhen, China , is a leading intellectual property service provider with a global perspective. The firm offers one-stop IP services, including patent and trademark prosecution, analysis, global transactions, licensing negotiations, and dispute resolution. The core members of PurpleVine's litigation and dispute resolution team have backgrounds in top international law firms and leading corporate legal departments. They have managed patent litigation and invalidation cases in over 50 courts worldwide. The firm also includes SEP (Standard Essential Patent) experts from the telecommunications industry, who have been involved in hundreds of patent licensing negotiations and litigations. View original content to download multimedia: https://www.prnewswire.com/news-releases/purplevine-drives-tcls-successful-entry-into-the-hevc-advance-patent-pool-302320761.html SOURCE PurpleVine IPEastman Chemical CEO Mark Costa sells $1.9 million in stock