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2017年10月24日 11:59:58来源:兰州晨报


  • A 58-year-old Utah woman is set to give birth in a few weeks — to her first grandchild.据美联社1月8日报道,在美国犹他州普洛佛,一名58岁的妇女未来几周内即将产下她的第一个孙女。Julia Navarro is serving as a gestational surrogate for her daughter and son-in-law after the couple struggled with fertility problems.因女儿和女婿长期不不育,母亲朱莉亚·纳瓦罗为其。Navarro#39;s daughter Lorena McKinnon said she began trying to have a baby with her husband, Micah McKinnon, three years ago. The 32-year-old Provo woman said she#39;s had about a dozen miscarriages, with the longest pregnancy lasting 10 weeks.女儿洛雷娜·麦金农和丈夫米卡·麦金农三年前就开始准备生孩子。不幸的是,32岁的她习惯性流产,最长的期只有10周。After several tries, the couple began looking for a surrogate. McKinnon said a friend and sister both considered carrying her baby, but ultimately decided against it.几经努力后,这对夫妇开始寻找。虽然曾有一位朋友和都考虑过为其,但最终还是放弃了。That#39;s when her mother offered to step in.此时,她母亲主动提出为其。;As a family, we have to help each other,; Navarro told The Salt Lake Tribune .纳瓦罗告诉盐湖论坛报:“作为一个家庭,我们要互相帮助。”Navarro had to undergo hormone shots for three months before an embryo fertilized by her daughter and son-in-law could be implanted. Because of her age, doctors had warned there was only a 45 percent chance the implantation would be successful.在女儿和女婿受精的胚胎植入前,纳瓦罗要接受3个月的荷尔蒙注射。由于高龄,医生曾警告胚胎植入成功率只有45%。But the procedure was a success, and Navarro said she#39;s had a smooth pregnancy carrying a developing baby girl.幸运的是,整个过程进行得很顺利,纳瓦罗说自己成功怀上了一个女婴儿。As with other surrogacy arrangements, the couple and Navarro needed three months of counseling.与其他程序一样,这对夫妇和纳瓦罗需要接受为期3个月的心理咨询。;The psychologists wanted to make sure we knew what we were getting into — that we were mentally prepared,; McKinnon said. ;Mostly, surrogacy contracts are with people you don#39;t know. It was weird to have a contract with my mom.;女儿说:“心理医生想确认我们清楚面临的状况——但我们已经做好心理准备了,通常合同是和陌生人签的,和我母亲签合同感觉怪怪的。”It#39;s unclear how rare it is for a woman to carry her own grandchild, but recent news reports have detailed similar relationships.生完女儿又生孙女的事很少见,但最近的新闻报道中也出现类似的情况。Last year, a 53-year-old Iowa woman gave birth to her twin granddaughters. And in 2012, a 49-year-old woman in Maine gave birth to her grandson.去年,爱荷华州一名53岁的妇女产下了一对双胞胎孙女。2012年,缅因州一名49岁的妇女产下了孙子。McKinnon said she was grateful and overwhelmed by her mother#39;s offer, which eases some of the obstacles and financial burdens for parents using a gestational surrogate.女儿麦金农说母亲的帮助让她感激又感动,因为这样也减轻了的困难和经济负担。According to Utah law, surrogates must be 21 or older, financially stable and must have aly given birth once.根据犹他州法律,者必须21岁以上,经济收入稳定,且必须已生育一次。Couples must be married and are allowed to offer a reasonable payment to a surrogate.只有已婚且能提供合理报酬给者的夫妇才允许申请。On average, a couple can spend about ,000 on procedures and paying the surrogate, but McKinnon said her mother#39;s offer to help is saving the couple about half of that.平均一对夫妇花在程序和者报酬的费用为6万美金(约合36.3万人民币),不过因为母亲的帮助,麦金农可以省掉一半的费用。Both she and her daughter said they#39;ve bonded over the experience.她和母亲都说这次经历增进了她们的感情。The baby girl is due in early February.女宝宝即将在二月初出世。 /201401/272685
  • The US environmental watchdog has defended a landmark climate deal with China that Republicans have attacked as one-sided, saying it requires Beijing as well as Washington to make “difficult adjustments”.美国环境监管机构为中美达成的一项具有里程碑意义的气候协议进行辩护,称该协议要求中美两国都做出“艰难调整”。共和党抨击该协议是一边倒的。The world’s two biggest greenhouse gas polluters signed the agreement to curb emissions last month, but Republicans say it imposes too many obligations on the US and too few on China.上月,两个全球最大的温室气体排放国签署了遏制碳排放的协议,但共和党人士表示,该协议令美国承担的义务过多,中国承担的义务太少。Gina McCarthy, head of the US Environmental Protection Agency, rejected the criticism, saying Beijing’s commitment to ensure Chinese emissions peak by about 2030 demands that the central government takes immediate action to pull reluctant provincial governments into line.美国环保局(US Environmental Protection Agency)局长吉娜#8226;麦卡锡(Gina McCarthy)拒绝接受这一批评。她表示,中国承诺将确保中国的碳排放量在2030年左右见顶,这要求中央政府立即采取措施,让不情愿的省级政府步调一致。“They are going to have to make really difficult adjustments to their entire economic structure and policy structure to be able to make that happen,” she said in an interview with the Financial Times. “This is a huge challenge for them and it’s one I certainly never envisioned they would embrace.“要做到这点,他们将不得不对他们的整个经济结构和政策结构作出一些真正艰难的调整,”她在接受英国《金融时报》采访时表示,“这对他们而言是一项巨大挑战,我确实想不到他们会迎接这样的挑战。”“I think people who are unfamiliar with [the US-China deal] may look at it as being disproportionate. I don’t think so.”“我认为,不了解(中美协议)的人可能会认为其不成比例。我不这么认为。”Her comments highlight how efforts to tackle global warming depend partly on the world’s two largest economic powers managing tensions between central and regional governments.她的言论突显出,解决全球变暖的努力。在一定程度上依赖于全球两大经济强国妥善处理中央与地方政府之间的紧张关系。Beijing’s weak environmental bureaucracy faces constant battles with local leaders who have historically been told to prioritise economic growth above environment concerns, political analysts say.政治分析人士表示,中国薄弱的环境部门面临着与地方领导者的持续角力,后者传统上被告知把经济增长置于环境关切之上。Ms McCarthy, who was appointed in 2013 to help curb the pace of climate change part of President Barack Obama’s legacy, faces her own regional challenges at home.麦卡锡在国内也面临着地方政府发起的挑战。她于2013年得到任命,以帮助控制气候变化的速度,这将是美国总统巴拉克#8226;奥巴马(Barack Obama)的政治遗产之一。Her agency is being sued by 12 US states that oppose plans to cut greenhouse gas pollution from the power sector, which accounts for 40 per cent of the country’s emissions. A total of 17 state attorneys-general have declared the proposals illegal.反对降低电力行业温室气体排放计划的美国12个州正起诉美国环保局,该行业的碳排放量占美国总排放量的40%。有17个州的首席检察长宣布这些提议非法。The regulations are central to the US’s ability to meet its own commitments to emit 26–28 per cent less greenhouse gas in 2025 than it did in 2005.这些规定对于美国兑现自己承诺的能力至关重要,美国承诺在2025年令其温室气体排放量较2005年减少26%至28%。 /201412/347260
  • Parents, either to help their children out or to reduce the taxable value of their estate, sometimes weigh transferring ownership of their home to their children. But what may seem like a great idea often isn#39;t. 父母或为了助子女一臂之力,或为了减少他们房产应缴的税款,有时会考虑把房产过户给他们的孩子。可是一个看似绝妙的主意往往并非如此。For starters, parents often don#39;t realize the security they#39;re giving up, especially if they plan to continue living in the home. If your child were to get divorced, the ex-spouse could have a legitimate claim on the home. Creditors can come after the home if your child defaults on a loan. Your child could sell the property without your permission. 首先,父母们常常没有意识到他们放弃的是安全保障,尤其是他们打算继续在这房子里生活的话。如果你的孩子要离婚,其前配偶对这套房产就会拥有合法主张的权利。如果你的孩子拖欠贷款,债权人可以接管房产。你的孩子可能未经你的许可就卖掉这份财产。#39;There are few worse things in life then getting evicted by your kids,#39; says John Collins, a principal at the wealth-management firm Aspiriant. “生活中没有什么比被孩子赶出家门更糟糕的事情了,”财富管理公司Aspiriant的负责人约翰·科林斯(John Collins)说。What follows are issues to consider, and, in those rare cases where a transfer can make sense, how to do it the right way. 以下是需要考虑的问题,以及在极少数有理由过户的情况下,如何正确进行过户操作。Qualifying for Medicaid 获取纳入医疗补助计划(Medicaid)的资格Many parents think transferring a home to one#39;s children will help them qualify for Medicaid#39;s long-term-care benefits. 很多家长认为把房产过户给孩子,会帮助他们获得享受医疗补助计划中的长期医保福利的资格。But in most cases, it won#39;t. When an applicant gives away property within five years of applying for Medicaid coverage of long-term-care benefits, Medicaid presumes that the gift was made to qualify for Medicaid. This triggers a period of ineligibility on the theory that the property could have been used to pay for the individual#39;s care, says Katherine Dean, managing director of wealth planning at Wells Fargo Private Bank in San Francisco. 然而在多数情况下这种资格都是得不到的。如果申请人是在把房产过户给孩子后的五年之内向医疗补助署(Medicaid)申请长期医保福利,医疗补助署会认为做出赠予行为是为了获取纳入医疗补助计划的资格。旧金山富国私人(Wells Fargo Private Bank)的财富规划总经理凯瑟琳·迪安(Katherine Dean)说,这会导致一段时间内申请人不符合申请资格,理论依据是这份房产本来是可以用来付个人医保的。In reality, the house may not have been counted in asset valuations anyway, says Ms. Dean. The five-year rule doesn#39;t come into play, for example, if the applicant is transferring the property to his or her spouse or to a child who has been living in the house and providing necessary nursing care for at least two years. 迪安说,实际上,房子原本是可能不会计入资产估值的。比如,如果申请人把房产过户给一直住在这套房子里并至少提供了两年必要护理的配偶或孩子时,那条五年时间的规定就不管用了。Preserving Wealth 财产保值A home transfer is not advisable for wealth preservation or tax avoidance if the value of the parents#39; estate is within the limit allowed for exclusion by the Internal Revenue Service or state tax authorities. In a case where federal gift tax applies, the rate can be as high as 40%. There can also be state gift taxes. 如果父母的房产价值是在美国国内税务署(the Internal Revenue Service)或州税务机关允许的免税范围之内,为了财富保值或避税而过户房产是不可取的。在适用联邦赠与税的情形下,税率可能高达40%,而且可能还要缴纳州赠予税。The tax bite is likely to be far less if the home is part of a normal inheritance. The heirs will receive a step-up in the cost basis and be able to sell immediately with no impact on income or capital-gains tax, says Mr. Collins. 如果房子是正常遗产的一部分,税务负担很可能要低得多。科林斯说,继承人的出基准将会上升,并可将房子立刻出售,这样做对收入所得税或资本利得税不产生任何影响。Parents looking to downsize can sell and share the proceeds with the children. For a married couple, the first 0,000 in profit is free of capital-gains taxes, or the first 0,000 for a single taxpayer, says Mr. Collins. 希望少纳税的父母可以卖掉房产,并与孩子们分享收益。科林斯说,对于已婚夫妇来说,收益中的前50万美元(约合人民币311万元)是免缴资本利得税的,单身纳税人则是前25万美元(约合人民币156万元)免缴资本利得税。Giving a home also removes the option of a reverse mortgage, says Stuart Ritter, senior financial planner at T. Rowe Price in Baltimore. In a reverse mortgage, homeowners borrow against a home#39;s equity and continue to live in the house with the understanding that the loan (and accumulated interest) will be paid off, in a lump sum, when the house is sold, or the borrowers move out or die. 巴尔的(Baltimore) T. Rowe Price公司的高级理财规划师斯图尔特·里特(Stuart Ritter)说,房子过户 也让人失去了反向抵押贷款的选择。在进行反向抵押贷款的时候,房主以住房产权作抵押进行借款,按照协议规定,借款人可以继续居住在房子里,但当住房出售、借款人搬走或去世时,贷款(及累计利息)要一次付清。Large Estates and Trusts 大地产及信托资产In cases where transferring ownership would reduce the parental estate to a level where no estate tax is owed, it can be a good idea. It may be the way to preserve the most assets for the children, even if they later decide to sell and owe taxes then. 如果过户可以将父母的房产降低到不用纳遗产税的程度,那可能是个好主意。那是为孩子保留大部分资产的办法,哪怕他们后来决定将其出售,然后去纳税。If the parents want to transfer ownership but continue to live in the house, additional legal steps are recommended. One option is to set up a #39;life estate#39; in which the parent would pay #39;fair market#39; rent to the child, says Sal Salvo, principal of Summit Financial Resources in Parsippany, N.J. If rent isn#39;t paid, the parent is considered to have a #39;retained interest#39; in the house, in which case the IRS could treat the transfer as if it never occurred and decide that the house is includable for estate-tax purposes. Legal assistance is advised when setting up this kind of arrangement, says Mr. Salvo. 如果父母想将房产过户,但要继续住在那套房子里,建议采取额外的法律措施。一种选择是确立“终身财产权”(life estate),在这种安排下,家长会付给子女“公平市场”的房租,新泽西州帕西帕尼(Parsippany, N.J.)顶级财政资源公司(Summit Financial Resources)的负责人萨尔·萨尔沃(Sal Salvo)说。如果未付房租,家长就会被认为在家中拥有“保留利益”。萨尔沃说,在这种情况下,美国国内税务署就会视过户未曾发生,判定该房产应纳入遗产税征收范围。建议在进行这类安排时寻求法律帮助。Another option, a qualified-personal-residence trust, allows parents to transfer their residence to their children -- through the trust -- at a substantially reduced estate and gift-tax cost. It also allows the parents to stay in the home for a predetermined period they set themselves. 另一种选择是办理合格个人住宅信托(qualified-personal-residence trust),它允许父母以信托的方式将住房过户给子女——这能大幅降低地遗产税和赠予税成本通过。它也允许父母按自己预先设定的时间期限住在这套房子里。In this type of arrangement, if the parents live on the premises, it greatly reduces the gift tax, which is imposed at the time of the transfer. Depending on how long the parents plan to stay, the taxable value of the gift can be as little as 25% of the current fair market value of the home. All appreciation in the value of the home after the initial transfer also becomes tax-free for both the trust and the children. 在这种安排下,如果家长住在房子里,过户时征收的赠予税可以大大减少,根据父母计划在此房产里居住时间的长短,赠予房产的计税价格可以低至该住房当前公平市价的25%。房产过户之后的一切增值对于受托人和子女来说也都是免税的。Parents with large estates also can give or sell their home to a #39;defective grantor trust,#39; says Mr. Collins. The value of the home for tax purposes is frozen, and any further appreciation during the parents#39; life happens outside of their estate. Any income earned by the trust is taxable to the grantor. But by giving or selling the property to the trust, the grantor reduces the value of his or her estate immediately, and all appreciation in the property will be tax-free for trust beneficiaries. 科林斯说,拥有大房产的父母也可以将住房交给或出售给一家“不完全产权赠与信托”(defective grantor trust)。住房须纳税的那部分价值就会被冻结,父母在世期间房产的任何增值都与他们的房产无关。信托基金挣得的任何收入对授让人来说都是应税的,但通过将房产交予或出售给信托基金,授让人立刻降低了他或她的房产价值,而房产的所有增值部分对信托受益人来说将是免税的。Veronica Dagher Veronica Dagher /201404/291938
  • Korean Air#39;s CEO has apologized for what he said were the ;foolish actions; of his daughter, an airline executive who delayed a flight because she was not happy with the way she was served macadamia nuts.韩国大韩航空公司总裁赵亮镐为他的女儿、公司副总裁赵贤娥的“愚蠢举动”表示道歉。赵贤娥因不满工作人员提供坚果的程序而迫使一个航班推迟起飞。At a news conference Friday, Cho Yang-ho bowed in a traditional gesture of deep remorse, saying he should have done a better job raising his daughter.赵亮镐在星期五的一个记者会上鞠躬致歉,表示自己应当在教养女儿方面做得更好。Cho Hyun-ah last week became angry after a flight attendant in first class offered her nuts in a packet instead of on a plate. Cho forced the aircraft to return to the gate and kicked the attendant off the plane.上星期,赵贤娥乘坐的航班的乘务员将一袋坚果放在她面前,而没有放在餐盘里送给她。赵贤娥为此怒不可遏,命令飞机返回登机口,并将那名乘务员赶下飞机。The case has prompted widesp outrage in South Korea and forced Cho from all her posts, including as vice president of the family-run airline.此事在韩国引发广泛愤怒,迫使赵贤娥辞去其在家族所有的大韩航空公司内担任的一切职务,包括副总裁一职。A distraught-looking Cho offered her own emotional apology Friday, telling reporters in a voice that was barely audible that she is ;sincerely; sorry for her actions.星期五,面带愧色的赵贤娥表示道歉,她用小得几乎听不到的声音对记者说,她为自己的行为表示真诚的歉意。Following complaints from a civil society group, South Korean authorities have started an investigation into whether Korean Air violated any aviation safety laws.在一个公民组织提出批评后,韩国有关当局开始调查大韩航空是否违反了航空安全法规。 /201412/349411
  • When a pig farmer sued a hot air balloon firm, he needed to prove he wasn’t telling porkies。如果一个养猪的农民想要状告热气球公司,那么他得明自己不是在胡说八道。Luckily for Dan Gilbank, he had maths professor, the laws of trigonometry, a lucky photograph and a golfer’s laser rangefinder to back up his case。丹·吉尔本克就是这样一个幸运的农民,数学教授、三角原理、一张照片还有一个高尔夫球手常用的激光测距仪都帮他赢得了官司。Farm manager Mr Gilbank, 46, and his father Mick, 67, were adamant that a low-flying balloon had caused 250 of their pigs to stampede into a ditch, with disastrous – and costly – consequences。丹是一名农场经理,今年46岁,他和67岁的父亲米克,都坚信,使他们家250头猪受到惊吓逃窜到一条沟里从而造成灾难性后果及巨大经济损失的,是一个低空飞行的热气球。Now the farm’s owners have won nearly £40,000 compensation following a two-year legal battle。官司持续了两年的时间,如今该农场的主人获得了近4万英镑的赔偿。The stampede happened in April 2012 when a hot air balloon carrying a party of sightseers flew over Low Moor Farm, near York。农场的猪受惊事件发生在2012年4月份的一天,当时一个载着一群游客的热气球飞过约克郡附近的低尔庄园。The pigs had been in their pens but were so terrified by the sight of the red-and-white-striped balloon and the noise from its burners they charged through fences, stampeded 200 yards and ended up in a ditch at the end of the field。原本呆在围栏里的猪,因为被红白相间的热气球及其燃烧炉发出的声音吓到,随即越过栅栏四处逃窜了200多码(约183米)最后掉进了一个水沟里。Hot air balloons are banned from flying lower than 1,500ft over it or closer than 1,500ft to it。热气球在飞行时,与地面的距离被禁止低于低于或接近1500英尺(约457.2米)。On this occasion, Mr Gilbank – who has run the farm with his father for 16 years – suspected the offending balloon had breached these limits as it soared over the North Yorkshire countryside。因此,和父亲一起经营农场有16年之久的丹,怀疑这个在约克郡北部乡村上空飞行的热气球违反了规定。But the balloon’s operators insisted it had come no closer than 2,500ft to the farm。但是当时的热气球操作员坚持说热气球与村庄的距离超过了2500英尺(约762米)。Insurers for the company used GPS data generated during the flight to back their claim that it could not have caused the stampede。热气球公司的保险人员查看了飞行过程中的GPS数据也持了操作员的说法,认为猪受惊事件不是由此导致的。However, the wife of a neighbouring farmer had by chance taken a photograph of the balloon. Low Moor Farm’s owners, Ian Mosey (Livestock) Ltd, called in Chris Fewster, a professor of mathematics at the University of York。但是,丹邻居的妻子当时偶然拍下了一张热气球的照片。低尔庄园的所有者伊恩·莫西有限公司,找来了大学数学教授克里斯·福斯特。Professor Fewster used trigonometry to show that the balloon had been at a height of only about 100ft and had been less than 1,000ft from the pigs when it fired its burner。福斯特教授运用数学中的三角原理明出热气球当时的飞行高度只有100英尺(约30.5米),热气球的燃烧炉距离猪圈不到1000英尺(约304.8米)。He was helped in his calculations by Mr Gilbank, who used his laser rangefinder – a golfer’s tool to measure the distance to the green – to work out the height of the trees。在福斯特教授计算的过程中,丹使用激光测距仪帮助教授测量了树木的高度。激光测距仪是高尔夫球手常用作测量草坪距离的一种工具。As a result, the insurers, who had initially offered £10,000 compensation, have now agreed a settlement of £38,782.最终,起初只提供10万英镑赔偿的保险公司现在同意把赔偿金提高到38782英镑。Professor Fewster said the data he obtained from the photo was vital. ‘Putting all of that together, with fairly elementary mathematics, we got to the answer,’ he said。福斯特教授称他从那张偶然拍摄的照片中得到的数据很关键。“把所有这些综合在一起,使用数学方法计算之后,我们就得出了。”The balloon firm, also known as Cameron Flights Southern Limited, went into liquidation last year。而那家叫做卡米伦南部飞行有限公司的热气球公司在去年已经破产。 /201410/336239
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