Military Active Duty, Retired Veterans, and Dependents. If you're considering Michael & Son for any Home Insurance Claims, read this first. You want to save a headache and $$...read. USAA has filed an active investigation of Michael & Son on my claim.
I've spent literally 10s of thousands of $$ to Michael & Son (M&S) for HVAC, etc of the last decade or so. Here's the short story: December 2023 my residence suffered a main line sewer break that backed-up in my basement. I made 1 call....to Michael & Son. They replied and sent a "dig" crew to address the pipe leak and a "remediation" crew responsible to clean-up the mess and documenting damage. While digging a massive hole in my yard to address the sewer line, they severed/sliced through my irrigation sprinkler system. I asked who'd fix it? The M&S person said they would fix it...no problem. My out-of-pocket for the dug hole and repair was $13k since it was outside the residence. So, here's the first problem.....It' s now May 2024....After countless text messages, calls, and follow-ups with M&S Customer Service, they refused to reply and schedule repair for my irrigation lines. I, then, had to repair it myself - $187.
That was not that big a deal, but, here's where this gets shameful and arrogant.
Months ago, M&S submitted a bill to USAA for $24,600 costs for their work, but M&S only submitted supporting documentation for $20k of the $24,600 bill. When asked by USAA about the remaining $4600 costs, M&S said that they were necessary due to the "need to hire additional staff". USAA asked M&S several times (calls, emails) for supporting documentation, but M&S refused to provide it....which now USAA believes M&S likely 'fluffed' their actual costs to make extra $$profit since they cannot easily provide any documentation supporting the need for additional clean-up staff. An important point for all home owners!!, it doesn't matter if your 'clean-up' company provides adequate documentation to the insurance company justifying their costs because, ultimately, the home owner is responsible for all costs. So, I paid M&S the $20k check I received from USAA and M&S immediately demanded payment of the remaining $4,600 balance or they'd engage in litigation! Seriously!?
Second HUGE problem w M&S. M&S has a standard customer policy that once their work is complete, the homeowner and M&S rep must both digitally sign a "Certificate of Completion and Satisfaction" form. But, I never saw or signed it. The copy provided to me has someone else's name digitally signed into my signature block! and it's not even my initials!
The Bottom Line: Michael & Son is a VERY VERY expensive home repair service. They charge exceptionally high pricing for everything. My experience is clear -- very poor follow-up, customer response, questionable inflated costs without supporting documentation, and likely to hold the homeowner to the full costs without review and approval!
Think twice about using Michael & Son service for any home repair insurance claim you may have. Both USAA and I shared this experience with M&S.
USAA has initiated an investigation of Michael & Son costs/claims under the appearance of fraudulent costs.
Hope this helps you.

What do I need to do?
I'm waiting back on two promising job offers (interviewed) although I applied to around 30. I have most of my documents (Social security, passport, drivers license, citizenship) but I couldn't find my birth certificate. I will move in with my boyfriend at his apartment that will expire in July. His family will let me live with him for a year and a half where I do not pay rent or owe them anything. His parents are buying a new car and handing down their old car. It still works and they want me to pay liability (100 dollars a month) instead of car insurance. My job that I will get should have health insurance.. I hope. I have a no contact phone that was 30 dollars. With a data card. I have my contacts transfered, photos I really like backed up. I have a credit card and debit card that my parents deposited money into to help me build credit. I need to find a way to remove their money from the account. I would like to close the cards my parents got me (in my name only) but my parents have the login information. I established a new savings and checking (no credit card) at a different bank they do not know about. Am I missing anything?
I plan to wait until they go shopping, go out the backdoor and climb the fence with a few clothes in a bag and call an uber on the no contact phone. Meet my boyfriend at a park or somewhere away. We have a ring camera so I will duck in the car and hide myself.
This is all very terrifying for me. I've been planning this for about five months now. I feel guilty for moving out because my family has been nice the last two or three days to me. Although they usually are not. I'm trying to look forward and make sure I'm prepared for the move.

Hi, I’m struggling to get public liability insurance and professional indemnity insurance for my motorcycle tours. I have terms and conditions and also release waiver and indemnity forms built by a lawyer and is still not enough. There is tour companies out there so I’m guessing they don’t have that kind of insurance and just rely on their forms. 🤷‍♂️ Any help is greatly appreciated

I am not The OOP, OOP is u/MushroomDense4108
AITA for putting in a claim to my late father’s death benefit
Originally posted to AITAH
Thanks to u/queenlegolas for suggesting this BoRU
TRIGGER WARNING: death of a parent, verbal abuse, attempted financial deception, family upheaval, ableism
Original Post Apr 27, 2024
Hi, I am looking for advice.
My father passed away on the 1st of March very unexpectedly and obviously this has caused a lot of heartache.
A few days ago I received a letter through the post from a policy through his work where it was stated that my father’s sister had put in a claim for the death benefit as she was next of kin at his work. I am next of kin legally and also would like to state for the record that me and my father had an excellent relationship. She never mentioned the policy to us or wrote down on her form that my father (did not) have children which it clearly asks and instead sent the form as if she was his only relative.
The company found out that I existed only because I am the informant on his death certificate and has asked if I wish to make a claim. I contacted my aunt about this and she has doubled down and said that my father would have wanted her and her alone to receive this large sum of money and has told me not to put in a claim.
I am putting in a claim regardless and told her this and it has caused a huge rift with her family. So much so that a cousin contacted me and said that my dad would be ashamed of me for putting in a claim and then went on to attack my autistic 24 year old brother, telling him that my father would have been ashamed of him because he was unable to carry his coffin at the funeral.
It just seems that this has gotten completely out of hand and I along with my brother are being attacked over money. Surely the company wouldn’t have contacted us if it were his wishes to give her 100%.
(Edit: I also forgot to mention that my aunt said she received an email from my dad’s workplace saying it was his wishes to gift this money to her and she had a signed document from him saying this, but when I asked her if I could see the document she sent me a blank template of wishes from the company website which had no writing on it, no expression of wishes and no signature from my dad which is confusing.
We also told her that we may not receive anything in the final decision which we are fine with, but it potentially could be split even between me, my younger brother and her. She wasn’t happy to even consider it going three ways either. And that is where the abuse began from that side of the family.)
I just don’t know and this has been keeping me up at night with stress. AITA?
UPDATE: I phoned the company this morning and they have NO RECORD of an expression of wishes that my father wrote. Only that she was next of kin at his workplace. So she not only lied that it was my dad’s wishes for her to have this money, but she also lied that she received an email from the company stating this. The woman on the phone said you are his daughter, you have a right to make a claim. And also to tell my brother to put his claim in which he will be doing now.
ADDITIONAL INFO FROM OOP
1.

Her daughter sent my brother vile voice notes telling him that my dad would be ashamed of him because he couldn’t carry the coffin due to his autism, that he is lazy and should get a job when he can’t work and that he is a thief. It has made my brother so distraught that he is refusing to put a claim in as he thinks my father hated him when this is not true.
My dad loved the bones off my brother. Those words never left his mouth. All lies.
My dad may not be here to protect him but I am, and I’ll always protect him.

2.

My brother received an apology tonight from this vile cousin. She said she couldn’t sleep, eat or go into her work as she has been sobbing about the disgusting things she said to him. Not that this makes a difference. What she said about that beautiful boy is unforgivable.
To target her own autistic cousin about things out of his control is insane.
My father took care and adored that boy from the moment he was born until he took his last breath. I have blocked this side of the family and will never speak to them again.
I will be contacting the company again on Monday and will ask if they have a copy of these supposed wishes. I have also filled out my claim and posted it today, so hopefully I have more answers soon.

RELEVANT COMMENTS
Forward-Wear7913

NTA
It’s just ridiculous that your aunt thinks she should get the money instead of her brother’s children.
Did your father have a will and an executor?
I would be worried that she’s also getting her hands on other property that doesn’t belong to her

OOP

I’m glad I’m not crazy for thinking the same thing.
No my father didn’t leave a will as he said to me a couple of months before he passed that everything would be going to me and my brother anyway. Obviously he didn’t plan for this chaos to follow. I’m currently in the process of becoming executor of the estate and all details are already with a solicitor. I am in Scotland, so the process takes a while.
However this death benefit falls outside the lines of his estate and is classed as a separate benefit altogether. I have been informed by one of his good friends and work mates that workmen at the site my dad was employed at were trying to find beneficiaries as they didn’t have a note of one which makes me think that she has been lying.
I have sent across an email to his employment asking for documentation of these supposed wishes he had filled out. Hopefully I hear more on Monday as probably won’t get a reply on a weekend.

Update Apr 29, 2024
I just thought I would post an update to the absolute hell that me and my brother have been put through in regards to my late father’s death benefit.
I phoned the company today and they have told me that my father had NO expression of wishes form. So not only did my aunt lie about being the beneficiary on his expression of wishes form, but she also just blatantly lied about even receiving an email with these details. They do not exist. She was only listed as a next of kin through his work, not as a beneficiary. She is not entitled to a thing as she claimed she was, and so the hurt and confusion both me and my brother have suffered was for nothing.
I don’t understand how our own family could put us through this, but people are right when they say snakes come out of the woodwork when a death happens in the family.
My brother was not going to put in a claim but now he is. I hope she feels the guilt ripping through her not only for this, but for the disgusting things her daughter said to my autistic brother.
RELEVANT COMMENTS
mustang19671967

Remember a lawyer is your friend if you need help I’m in a different country so our laws are different

OOP

The laws are different here in Scotland. I am executor of his estate but this death benefit falls outwith this, so it is up to the company to deal with claims and split benefits. A lawyer wouldn’t touch this, not that we need one now that we are aware of the truth.

IceBlue

If you’re the executor why couldn’t you get into his house when your aunt could? You should sue to get the items back or the value of the items if she sold them.

OOP

I could get into his house but I have my own house. I let her stay in his house as a kind gesture so she could stay the night in preparation for the funeral. And then when we went in a month later to sort some of his things, that’s when we realised what had been taken.
We did pull her up about it and she was crying down the phone saying she just wanted to keep things for her brother’s memory. So I left it at that, even though I knew it was wrong somehow I felt guilty. And now I realise she has been manipulative from the start.

~
Whose_my_daddy

I’m so sorry you have such disgusting family. Cut them off, even get restraining orders if necessary. Be sure the rest of the family knows what they did. Just curious: there’s no hint of foul play, is there?

OOP

I’ve cut ties with them all. The only decent one out of the bunch is her son/my older cousin who has been nothing but respectful and is also horrified at what she’s done. No definitely not, unfortunately my dad was ill with diabetes for a few years then got the flu while at work and it caused his heart to stop while in hospital receiving treatment. No foul play, just a horrible illness that stole him from us.

ADDITIONAL INFO ON THE AUNT

My aunt also went into my dad’s house as she was staying in there for the funeral before travelling home again. But in that short space of time, she had taken several money boxes he had used for spare change. We don’t even know how much were in them, but they were STACKED with change. She took his guitar, his amp, his kitchen knives, his iPad and one of his leather jackets that my brother wanted to keep.
We couldn’t even enter the house to look at anything never mind take things. It was only a month after the funeral that we were able to go in the house and see what had been taken without permission. She has been horrible since the start.
I’m sorry to hear about your grandfather, families can be ruthless.

&

We cancelled his bank card the day he died, however I know when we were visiting him in hospital she had his wallet and gave it to me. When he was still alive on a ventilator she told us we should take his card to use for fuel payments for going back and forth to hospital.
We obviously DID NOT do this especially since he was dying and could not consent. She gave me the wallet that day. Once I am executor, I will be seeing if she used his card in the days leading up to his passing and I will be filing a police report if there are any charges to the card in the period she had hold of it.

FINAL COMMENT FROM OOP ON THE SITUATION

They are already blocked. I don’t be speaking to them ever again.

THIS IS A REPOST SUB - I AM NOT THE OOP
DO NOT CONTACT THE OOP's OR COMMENT ON LINKED POSTS, REMEMBER - RULE 7

For those who are unaware, there was a very recent change (January 1, 2024) in the residency requirements for foreign Taiwanese nationals - people with Taiwanese parent(s). For these people, Taiwan has what is called a National Without Household Registration (NWOHR) Passport. It is green and looks like a normal Taiwan passport, but it doesn’t convey full citizenship rights as it didn’t include residency and household registration. (I posted mine here in the passport sub).
Prior to this year, in order for someone with a NWOHR passport to qualify as a full citizen, they had to first live in Taiwan for 366 days in a row without leaving the country (there were some other options that allowed you to leave for short times involving 2 and 5 years, but also quite impossible for most, unless you were in Covid lockdown or found a job in Taiwan.)
But earlier this year, Taiwan’s government removed this requirement for NWOHR passport holders who had at least one parent with household registration at the time of their birth. Hence, to get your own household residency and full citizenship, you no longer have to live in Taiwan for a year without leaving. You can just go to Taiwan, spend a few weeks there and complete the application process to obtain residency and a National ID, and become a full citizen of Taiwan. Taiwan will also allow you to keep your other citizenship (as long as they allow dual citizenship with Taiwan, which the U.S. does).
I kept really detailed notes and will post below some tips from my experience. The most important one is that what was formerly known as the TARC is now folded into the 定居證 (permanent resident certificate). So you just skip having to live in Taiwan for a year but provide almost the exact same documents as the old TARC for your 定居證.
There is a process listed here which says that you can start the permanent residency certificate from outside Taiwan to shorten your time in Taiwan by just exchanging your permit in 3 days. However, when I spoke to people at TECO a few months ago, and then more recently immigration in Taipei, they said I had to start the process in Taiwan. A friend’s parents in Taiwan also called immigration the other day and they told them the same thing. So not sure how one would go about the shortened process that is in on their website. But if anyone has successfully done the shortened process themselves, please post and let us know how you were able to get it done since it would cut the process by 1.5 weeks and help out a lot of folks who can’t spend 2-3 weeks in Taiwan.
This older post in this sub covers military conscription and also has many previous links about what to do if you are male and 18-36 written by FewSandwich6. (This was not applicable for me).
This very helpful post here contains a list of definitions for commonly used terms in Chinese and English that are often used in this process, written by HongKonger85. There is also an image of a 定居證 (Permanent Residency Certificate) after immigration has issued it to you, and this is what you need to swap for household registration (covered in Part 2 below).
My detailed notes for folks are as follows. Part 1 based on my experience getting my NWOHR passport, and Part 2 getting residency, my National ID, and full citizenship in Taiwan. Some info repeats what has already been mentioned in previous threads, with the difference being the new 2024 rule change. There are probably other ways to get this process done, but just sharing my own recent experience to help others looking to do this now.
In all, I am so glad I did this. I travel a lot to Taiwan to see friends and family but do not work there, so there were minor inconveniences in not having residency. My NWOHR passport was fairly useless in Taiwan, but once I got my 身分證, I can now do things like open a bank account, get a permanent cell phone number, qualify for health insurance (after waiting 6 months), and vote in Taiwan elections. I also have a second passport to travel with if there is a country more hostile to the U.S.. Doing this will also allow any future children of mine to qualify for Taiwanese citizenship if they choose to at some point in their lives. I could also consider retiring in Taiwan or taking a gap year from work in the U.S. and still have health insurance. The total costs from start to finish ran me about $550 (excluding the costs for my trip to Taiwan).
Happy to answer any questions for folks about the process. Cheers! Hopefully my notes below are helpful.
Please note that this was written in May 2024, so things may change over time. Also, there are parts where different forms, documents, or processes may be acceptable instead of what I did, so what I outline here might not be the only possible process.
********

Part 1. Getting the NWOHR Passport:

If you do not have any Taiwanese passport start here. If you already have the NWOHR passport then skip to Part 2 (converting the passport to residency under the new 2024 laws).
The first step is to get what they call a NWOHR (National Without Household Registration) passport. This part is actually not done in Taiwan at all, and are issued by what are de-facto embassies, which in the U.S. are called the Taiwan Economic and Cultural Office (TECO). There are 12 in the US and the U.S. National Office TECRO based in DC. (Other countries have a similar versions of this like the TRO in the UK).
I was told to use the TECO office closest to where you were born and/or where your parents were married. Luckily, this was the same office - the LA branch. If it happens that you were born closer to a different one than where your parents were married, call them and ask what they recommend. One reason for this is that it makes it easier to authenticate documents that the office is familiar with, which tend to be in the areas around it.
So what is authentication? This is a process that involves notarization where someone essentially authenticates your documents and verifies that they are real. For example, you bring a copy of your official birth certificate to TECO, then the TECO office will go through the process of contacting the relevant authorities where you were born to verify that this document is indeed real. Once TECO deems it authentic, they authenticate and notarize that document for you. You need to have this done for your passport application documents.
Here is what you need to submit to your local TECO for the NWOHR passport (these guidelines are from the TECO LA Office). TECO needs to first authenticate your birth certificate and parent’s marriage license. Then they use these for the NWOHR passport application. Documents cost $15 each to authenticate. The passport application for a 10-year passport is $45.
I highly advise you make an appointment with TECO. They even advise you to book two back-to-back appointments if you need both authentication and passport services done - which is what you need to do anyway. They cut off the number of walks ins per day (in LA it was 35 max walk ins).
The authentication of documents are usually done in a few weeks and your passport around 8-10 weeks. LA TECO gave me a pick up date and a receipt (save this to give them when you pick things up). If all goes well, you should have your NWOHR passport in about 2 months! If there are any issues, like inconsistent spelling of names between documents, and something is rejected, TECO will let you know and you will have to get the docs amended before your passport can be issued.
This whole process is done outside of Taiwan. Once you get your NWOHR passport, there is no time limit to complete Part 2 in Taiwan (though if your NWOHR passport expires after 10 years, you do need to renew it).
Congrats! You now have your NWOHR passport and can continue to Part 2 whenever you are ready.

Part 2. Getting household registration, your National ID with full citizenship rights, and converting your NWOHR Passport to a NWHR Passport to finish the process.

There are now two more things you need. A health check and an FBI background check (or other relevant agency of your country; apologies that this is U.S. focused). You will also need to figure out your household registration in Taiwan (more on that later). The FBI background check took about 4-6 weeks to get, and you need to have this authenticated and notarized by TECRO. This was done outside of Taiwan while I was still in the U.S. The FBI check result is valid for one year, while the health check is only valid for 3 months, so plan accordingly.
(I chose to get the health check later in Taiwan since I did not know how to go about getting an acceptable health check done in the U.S. and also did not want to bother having the results translated into Chinese. Doing it in Taiwan also ensured my health check wouldn’t be rejected, delaying my application.)
FBI Background Check
For the FBI check, there are two steps here and it’s kind of confusing.
The first is initiating an FBI background check for yourself through the online request form on the FBI site and getting a secure link and pin. (FBI emails this to you). Get your fingerprints done at a verified USPS, it's super quick and easy. Once your background check is complete and you get your electronic results, you forward that email with the PDF directly to TECRO. The website is not super clear so I emailed them for clarification and they wrote back to me more detailed instructions after I had received the completed PDF of my background check. What they said in their email:
***
For authentication of electronic FBI Report, there are 2 steps:
Step 1:
Please forward the digital FBI Report (.pdf format) and the email of pin number (under FBI email account) to our consular email at [consul.tecro@mofa.gov.tw](mailto:consul.tecro@mofa.gov.tw) directly.
Step 2:
Meanwhile, please prepare and mail the relevant documents listed below to our office for further proceeding:
* fill out the application form for authentication as attached
* a copy of the applicant's passport (including Taiwan passport if have)
* print out the FBI Report and the email of pin number for crossing reference
** For overseas Applicants:
* a US bank draft (美金匯票) $15 in Taiwan local banks with payable to TECRO
* a prepaid shipping label from FedEx or USL or DHL (for mailing the authenticated document back to you)
** For domestic Applicants:
* authentication fee: USD 15 (either money order or casher's check with payable to TECRO)
* a stamped self-addressed return envelope (to mail the authenticated documents back to you)
Also, please allow additional time for mail delivery. Thanks
***
In about 4 weeks or so, TECRO will mail you back a physical copy of your TECRO authenticated FBI background check using the self-addressed stamped envelope you sent them. Now that you have your FBI background check, you have one year to get your citizenship done in Taiwan before it expires.
Chinese Translation and Authentication/Notarization of your documents:
For this next part of the process, you need to get all your docs that were submitted for your NWOHR passport and the FBI background check translated and authenticated into Chinese. People on the internet mention that you can do this yourself. I recommend hiring professionals here who know what they are doing and also do the notarizing since you don’t want the translation of your documents to be rejected by immigration, wasting time and money. The docs also need to be formatted in a certain way. Given this, I went with a place in Taipei that charged about 6200 NT (~$200 US) for doing all my docs (background check, birth certificate, and parents marriage license, with notary). I used: 口藝國際有限公司(翻譯/公證代辦) and they took a little over a week to get these translated and notarized for me. (TECO actually told me to save money and do the translation in Taiwan, since places in the LA area were quoted as more, maybe in the $300-400 range, but if others have found cheaper US or Taiwan options please let us know who you used and how much they charged).
Plan a 2-3 week vacation in Taiwan (possibly with your parent(s) whose household registration you will be joining). 2 weeks if your health check is done already and all your docs are translated and notarized, 3 weeks if you need to do a health check in Taiwan. Less than a week might be possible but unclear if anyone has successfully done the 3-day exchange version mentioned here.
Enter Taiwan with your NWOHR passport on the Taiwan resident/citizen side and make sure to get your NWOHR passport physically stamped with your entry date.
Health Check in Taiwan
For my health check, I went to MacKay Memorial Hospital, 16th floor (No.92, Sec.2, Zhongshan N. Rd., Zhongshan Dist., Taipei City). I called all the Taipei hospitals on this approved list of health check hospitals, and MacKay was the shortest guaranteed turnaround at 7 days. Walk-ins only, no appointments, - 8am-11am, 1:30-4pm M-F, and Saturday but only in the morning. Exam fee was 2050 NT, an additional 750 NT if you need a booster shot. The turnaround was 1 week and there was no way to speed this up. Bring passport, face mask (maybe not required now), and money. You can use your U.S. passport for the application and might actually be easier as they don't need stool samples for U.S. applicants. They draw some blood and take a chest x-ray.
After getting all your documents translated and authenticated, the health check, and entering Taiwan on your NWOHR passport, you can begin the 3-step process of getting your full citizenship and new NWHR passport in this order:

1. 定居證 (permanent residency certificate) ->
2. 戶口名簿 (household registration) and 身分證 (National ID) ->
3. New NWHR Passport (and leaving Taiwan on it).

1) 定居證 (Permanent Residency Certificate)
For your 定居證 (permanent residency certificate), go to a National Immigration Agency office in Taiwan with all the necessary documents that have been authenticated and translated. (I used the one in Taipei on 15 Guangzhou Rd). Once you start this part, you cannot leave Taiwan until you get your new passport, and when you next leave Taiwan, you must do so on your new NWHR passport. In your application, you need to show that you have the ability to establish household residency (easier to do if joining your parents), along with the original and one set of copies of all of your translated/notarized documents and yours and your parents' Taiwan passports. They will also ask for a photocopy of the dated entry stamp in your NWOHR passport. You will also need pictures, and the basement of the Immigration Agency has a booth where you can get 6 photos for 120 NT. Those 6 pictures should be enough for the rest of the process - just keep them with you for each step.
The permanent residency certificate process takes 7 working days, so essentially 10 days. This is the longest part. If someone has successfully done the shorter 3 day exchange, please let us know how you did this, since it would likely help out a lot of people given that this was the longest part necessary in Taiwan.
2) 戶口名簿 (Household Registration) and 身分證 (National ID)
In 10 days, once you get your 定居證 permanent residency certificate, to get your household registration you must go to the household registration office in the district you plan to register in. The easiest is to have a parent add you to theirs, but their household registration has to be current and not expired for you to be able to do this, and best updated within the past 3 months (what TECO told us). If you can’t do this, then you need to register a household yourself using a lease/other steps that you should look up how to do.
At the household registration office, you give them the 定居證 (permanent residency certificate) and other documents they need to establish your residency (parent’s household info or lease etc). Don't forget your picture. Then you get your 戶口名簿 (household registration). Also remember to get a copy of your 戶籍謄本（transcript of household registration) since you will need it in 6 months to apply for health care if you plan to do that.
Right after this, they will print out your 身分證 (National ID). You get your household registration and 身分證 the same day at the same place (took me about 1-2 hours).
At this point, you are actually considered a citizen of Taiwan. However, when you choose to leave Taiwan, you must get a NWHR Passport and leave on that passport.
3) Getting your NWHR Passport
You now need to go to BOCA to apply for the new passport. I did my household registration and national ID in the late morning, so I still had time to go to BOCA before they closed at 5pm.
Their Taipei office is near the Shandao MRT stop. Bring your national ID, NWOHR passport, 2 pictures, and cash for payment. Normally for a passport there is a 10-day turnaround at 1300 NTD. Expedited next business day service is available for an additional 900 NTD. So I paid 2200 NTD for my passport since I needed mine the next day as my trip to Taiwan was planned for exactly 3 weeks and by now, I had only 2 days left in Taiwan.
Pick up your passport the next day (and they give you your previous NWOHR passport back with the corner clipped off)! Don’t forget, when you eventually leave Taiwan, you must leave Taiwan with your new NWHR Taiwan passport but there is no deadline to leave (and I got mine stamped in case that was required, but not sure if it was or not).
CONGRATS on finishing the entire process, getting full Taiwan Citizenship/Household Residency with your National ID, and your new NWHR passport to allow you to leave Taiwan!
Health Insurance: 6 months after doing this you can qualify for NHI (and is technically mandatory). To apply, go to any district office and bring your 戶籍謄本 (transcript of household registration), National ID, and a chop stamp. (Yeah, they still use those lol). I found a chop stamp place near my household registration office that did a wood stamp for 100 NTD, and had them do multiple in case I lost one, since any duplicates have to be done at the same time for them to match. Someone else can even apply for you if you are not in Taiwan as long as they have a copy of your ID, 戶籍謄本 (transcript of household registration), and chop stamp.
If all your income is outside of Taiwan, health insurance payments should be about $25 a month. If you pay monthly, you qualify for full health benefits in Taiwan. You can also suspend your payments if you plan to leave Taiwan for more than 6 months and do not plan on using their health care system. You can also keep coverage and continue to pay into the system even when gone for long periods of time. However, don't forget that your household registration will be suspended if you are gone from Taiwan for more than 2 years, and while you can easily renew it when you come back, this will pause your health coverage.
Total Cost for Taiwan Citizenship
The total cost, was about US $75-100 for the NWOHR passport, depending on if you have to get new copies of your original birth/parental records. The cost for the Part 2 were roughly: FBI check ($32), U.S.P.S. fingerprinting ($50), Health Check ($85, mine was more than the usual $63 because I needed a booster shot for one of my MMR vaccinations), Translations and notarizations ($200), residency permit (~$30), National ID ($5), expedited passport next day ($68). So my out of pocket costs for the residency conversion in Taiwan was roughly $465 or so.
So the entire citizenship process from start to finish was about $550 USD.
You only have to do this once, and now you are a full citizen with all the rights to live and work in Taiwan and can vote! I would have never been able to do this without the new rule change, so really thankful that the process is so much easier now.
Let me know if there are any questions!
(Edits for clarification.)

Trying to convince my aunt, who is retiring with pension next year, to get umbrella insurance, but she's been very reluctant to spend that money, even if it can really be worth it. Seems like she's just not going to get it, but I want to check some facts for peace of mind on whether in some worst case she would still be protected without umbrella insurance.
Here's her assets in retirement:

• owns one single property (primary residence) worth approx. $1 million, with a mortgage, with perfect payments on mortgage and property taxes etc.
• only wages will be pension and social security
• has a small amount saved in a 457(b)
• has good auto and home insurance but no other forms of liability insurance

With this in mind, if somehow in some horrific accident my aunt were to be sued and given a judgement for $5 million for some type of liability, could any of her assets be taken from her?
From what I understand, primary residence, retirement accounts, pension, and social security are all protected from creditors. But I worry I have that completely wrong.

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About half of the student body was blinded by the sudden and intense flash of light that blanketed the room.
The other half seemed to have reacted in time to shield themselves from that unexpected assault on the senses.
I was part of that latter half.
And what I saw during those precious few seconds of visual overstimulation was nothing short of remarkable.
The walls that had resembled Mal’tory’s dark and dreary office quaked and quivered in place, as if the whole room was a living organism, and we were somehow nestled within its guts.
Each of the ornate wooden panels began dislodging from one another, their formerly flush surfaces cracking, revealing seams where there had been none before. These seams too began expanding, as each of the panels started wobbling, wiggling, then eventually disconnecting from one another entirely; moving independently of one another as if freeing themselves from a long-dormant state.
For a moment, they looked almost like a reptile’s scales when put under magnification.
Then, and without any warning, they began disappearing, each panel violently pulled back and into some dark anomalous void that existed behind the walls themselves; sending the EVI into another fit of spatial error reports.
We were, for a split second, completely wall-less. But not a second after the old walls had been… for lack of a better term — banished to the literal shadow realm, did a set of new walls suddenly take their place.
And quite dramatically too.
As an entirely new wallface suddenly emerged darkness of the void, one that was earthy in tones, and reminded me more of those old teakwood heritage buildings back on Earth. There were fewer embellishments to them compared to the previous Victorian-styled walls, less patterns and ostentatious designs, instead simply going with this less is more approach that left vast empty gaps where decorations and patterns were previously present. It was almost as if they were left empty and bare for a reason.
ALERT: LOCALIZED SURGE OF MANA-RADIATION DETECTED, 475% ABOVE BACKGROUND RADIATION LEVELS
Out of nowhere, dozens of pots, planters, and trellises suddenly embedded themselves through the wall, decorating what was no longer a blank canvas.
Plantlife soon followed this open invitation for a free home, as hundreds of flowers bloomed all across the wall, carefully trimmed and perfectly appointed to the lattice structures they coiled on, with not a single one of them looking too wild or out of place.
The sudden and abrupt remodeling completely threw me off.
At least, until the source of it all suddenly made themselves known.
“Welcome, first years, to Mana-field perception and Light Magic theory.” The voice continued, as through the literal haze of change came a female figure that the EVI had little problem assigning a name and identifier to.
ENTITY IFF CONFIRMED: A109 Apprentice Larial Essen - NEXUS [CORDIAL]
Yet strangely, the metallic footsteps that I’d heard just before she crossed the staff door’s threshold didn’t seem to follow her. Instead, only the apprentice emerged from the door behind the lectern.
She continued towards the lectern with a forced and somewhat stiff poise and gait, her general demeanor identical to how she carried herself prior to the whole crate saga. Which was of course, stern, tired, and completely unyielding; a fact supported by the impeccable posture she used to walk into class.
Though the class’ focus certainly wasn’t on her demeanor, or her posture, nor even on the room that had completely morphed into a completely different space.
No.
It was instead almost squarely focused on the apprentice’s cloak, which was most certainly not black.
This prompted the entire room to erupt into a frenzy of whispers, tempered only by those daring enough to deploy privacy screens.
But before those antics could evolve any further, and before my mind could even catch up with this turn of events, a loud, high-pitched, and unbroken — SHUSH — erupted from the front of the class. Emerging from a certain gorn-like lizard, who’d stood up to face us rather than the apprentice currently manning her podium. “ALL STUDENTS RISE!” He commanded.
To which the entire class followed, with the only two tentative parties being myself and a certain bull.
“ALL STUDENTS FORWARD AND BOW!” He continued, prompting the whole class to follow suit, and from there, receiving a head-tilt’s worth of praise from the apprentice.
“Thank you, Lord Qiv.” The apprentice spoke appreciatively, before setting her sights on the rest of the desks and chairs—
ALERT: LOCALIZED SURGE OF MANA-RADIATION DETECTED, 200% ABOVE BACKGROUND RADIATION LEVELS
—which were subsequently transformed into brighter-toned variants of their formerly dark and depressive selves. “I understand that there may be quite a few lingering questions amongst the crowd that quite a few of you wish to be addressed. In the spirit of ensuring that these needless thoughts and senseless rumors do not come to cloud your mind throughout the rest of class, thereby rendering these lessons moot, I wish for them to be addressed here and now.” Larial announced tacitly, but with a severity that was clearly modeled off of her mentor.
The mood of the room quickly changed following that.
But instead of shifting to the deference and submission in Articord’s class, or the tentative acceptance of Vanavan’s class, there was instead an overarching tone of outright confusion.
It was as if the whole class didn’t know how best to handle the situation.
But whilst the rest of the room remained undecided, with a few shaky hands rising up one by one, a sense of relief quickly washed over me as my emotions finally managed to catch up to the rapidly developing turn of events.
I couldn’t help but to immediately activate the in-armor positional readjustment mode in the suit, allowing myself to just… slouch; as I took in the class with a renewed wave of reprieve.
It was that same feeling you get when you arrive on the day of the test, only to find it delayed by a week. Or that feeling you get when a notification arrives in the dead of night, on the eve of a presentation, to inexplicably announce that the whole project was now put on hold due to some unforeseen event.
But unlike those situations where the why of the situation didn’t really matter… here, it most certainly did.
Which prompted me to listen in, as the questions began flying towards the apprentice.
“If I may be the one so brazen as to offer myself as the voice of the year group, Apprentice Essen?” A certain Auris Ping took the lead, having been chosen by the apprentice amidst a sea of equally inquisitive hands.
“The floor is yours, Lord Ping.” The apprentice proclaimed.
“Thank you, Apprentice.” The bull responded curtly, eliciting a particularly intense glare from the likes of Thalmin. “Where is Professor Mal’tory?”
The apprentice’s features shifted somewhat at that question, as if she wasn’t expecting something that blunt and straightforward right out of the gate. “The professor’s whereabouts are the business of the Academy’s faculty and staff.” She spoke firmly, yet with an authority that she was clearly under equipped to wield. “If you wish to inquire as to the nature of this class going forward, I will be more than happy to-”
A series of hands were raised even before the apprentice had even finished her sentence. Which prompted the overworked and exhausted elf to switch over to another student before she even had time to finish her own thoughts. “The floor is yours, Lady Ladona.”
“Thank you, Apprentice. Now, to clarify, are we to expect you to be teaching us for the rest of this class?” The being, which I could only describe as a butterfly with most of their insectoid-traits toned down, asked politely.
“That is correct, Lady Ladona.”
“And is this expected to continue for… the rest of the month?” Ladona continued, her features shifting if only to show her growing sense of confidence.“The semester perhaps? Or maybe even the rest of the school year?” She continued at a rapid-fire pace, making a point to catch the apprentice off-guard before she could even respond to that first point.
“The responsibility of tutelage has been deferred to me on the basis of Professor Mal’tory’s current inability to fulfill this particular aspect of his responsibilities owing to his current engagements. This will remain so, until the Professor returns from said engagements.” The apprentice responded in that same jaded, no-nonsense tone of voice she’d used during our pre-life debt interactions.
It was, however, woefully inadequate in dealing with the likes of a vicious social predator like Ladona, who immediately waded through the tepid waters towards the first sign of weakness. “So when can we expect his return, Apprentice?” She pushed further, her polite tone of voice acting like a velvet cloth, barely concealing the sharp mandibles beneath it.
“That is something I cannot answer.” The apprentice replied sternly, taking a stand against the shark that had now tasted blood in the water.
“Is this because of a lack of correspondence to the faculty?” The butterfly-person shot back quickly with an innocent cock of her head, her antennae swaying as she did so.
“I am not at a privilege to divulge such details, and that is most certainly not the case, Lady Ladona.”
“My apologies, Apprentice.” Ladona spoke in a calculated show of apologetics. “In any case, am I to assume then that in addition to the responsibility of tutelage, that the responsibilities of proctorship, examination, and evaluation, have likewise been deferred to you?” She shifted gears once more, this time, her question garnered quite a few murmurs to emerge from the rest of the class.
Murmurs which, as the EVI’s little picture-in-picture subtitles hinted at, were all in support of Auris Ping’s right-hand.
“That’s right… are we to assume that an apprentice of all people will be responsible for the evaluation of our performance?”
“I mean, she is an elf, that should count for something right-”
“Have some dignity! Just because she’s an elf, doesn’t mean she has any right to be dictating the fate of our academic progress!”
“That’s right! This is an insult to our titles! How dare they relegate the tutelage of a class to a mere pitiable apprentice! What do they take us for, the dregs of society?”
These hot-takes continued escalating further and further, until finally, and seemingly out of nowhere, several of those voices began dying down seemingly mid-sentence; something had distracted them from their little outbursts.
In fact, as the seconds ticked by, Thacea, Thalmin, and Ilunor turned towards each other knowingly, as if sensing that something was amiss.
That something was soon made clear to me by a sudden uptick of mana that rose from two, to three, to four hundred percent above background radiation.
At which point, several warnings suddenly slammed my HUD.
ALERT: LOCALIZED SURGE OF MANA-RADIATION DETECTED, 400% ABOVE BACKGROUND RADIATION LEVELS
CAUTION: Concentrated Heat-Energy Surge Detected!
CAUTION: Localized Temperature Surge Detected!
Those caution reticles quickly formed just behind the apprentice, hovering ominously over that void-filled doorway, right before a stream of concentrated flames surged forwards towards her.
However, instead of dodging, ducking, or leaping out of the way, she stood firm; her features not even shifting even a little.
As right before the flames made contact, so too did they suddenly stop, as that surge of mana radiation fluctuated wildly—
ALERT: VARIABLE FREQUENCY FLUCTUATION OF MANA-RADIATION DETECTED 200 - 400% ABOVE BACKGROUND RADIATION LEVELS
—before suddenly disappearing.
The room was left stunned.
Any remaining conversations were halted mid way, with many of the more chatty students barely even registering what’d just happened.
So for those who lacked situational awareness, and were still very much looking around for the reason why the rest of the class had gone silent, there was a round two to these attacks that erupted as suddenly as the first.
ALERT: LOCALIZED SURGE OF MANA-RADIATION DETECTED, 650% ABOVE BACKGROUND RADIATION LEVELS
This was signaled at first by the cracking of rock and the quaking of the entire room, followed closely by four distinct sinkholes forming along the floor at the very front of the lecture hall. A gurgling, churning noise echoed ominously from deep within the newly-formed holes, like an ancient concrete mixer dialed up to eleven.
Eventually, it stopped.
And soon after, four humanoid earthen behemoths erupted from those sinkholes. Each of them easily towered over the apprentice, whilst each of their fists were at least a full Ilunor in size.
A tense confrontation followed, and a silence that could be shattered by a pin drop soon descended upon the formerly whisper-filled room.
Yet despite it all, the apprentice didn’t move a single muscle, and to top it all off her eyes were closed shut as if in deep thought.
Seconds passed.
Then finally, the four cobblestone golems made their move.
All four moved in sync, their first steps caused the whole hall to shudder, prompting me to instinctively flinch towards my sidearm as the events of the second day hit me harder than a sack of bricks.
The first golem was poised to strike her side—
ALERT: VARIABLE FREQUENCY FLUCTUATION OF MANA-RADIATION DETECTED 300 - 650% ABOVE BACKGROUND RADIATION LEVELS
—but found itself crumbling before our eyes, as local mana radiation spiked and shifted erratically.
The second golem reached down with its fist, poised to grab the apprentice through the lectern—
ALERT: VARIABLE FREQUENCY FLUCTUATION OF MANA-RADIATION DETECTED 250 - 700% ABOVE BACKGROUND RADIATION LEVELS
—but like the first, it found itself reduced to rubble, falling where it stood; as rock by rock, it collapsed under its own weight.
The third and fourth golems charged forward together, lunging down fast towards the lectern—
ALERT: VARIABLE FREQUENCY FLUCTUATION OF MANA-RADIATION DETECTED 350 - 725% ABOVE BACKGROUND RADIATION LEVELS
—but like the first and second, they too found themselves victims to the great equalizer that was gravity, as whatever magical glue was holding them together just up and failed, reducing those humanoid forms into harmless piles of rock.
A few stray rocks did reach the lectern, but were effortlessly swatted away by an invisible barrier, leaving the apprentice and her immediate surroundings completely unharmed.
Silence once more descended on the entire class.
But just like the silence from before, that lull period wasn’t destined to last, as a loud, boisterous, and jolly series of bellowing laughs emerged from behind the void of that door.
I could tell, with immediate certainty, who that voice belonged to.
I didn’t even need the EVI’s tag system for this one.
ENTITY IFF CONFIRMED: A110 Professor Sorecar Latil Almont Pliska - NEXUS [CORDIAL]
“Spectacular work, young apprentice! Spectacular work indeed!” The man came marching through the door, walking up and towards the apprentice.
“Thank you, Professor-Armorer Pliska.” The apprentice responded softly, prompting the armorer to reply with a sharp and brisk bow of his own.
“You can reserve your thanks for after class, I have plenty more exercises where that came from, and each and every one is going to be tougher than the last!” The man proclaimed not-so-discreetly, eliciting a worried expression to form on the apprentice’s face, highlighting the seriousness of the otherwise lackadaisical tone of his voice. “Needless to say, I don’t think you’ll be thanking me much after I’m done with you! The Academy’s gotten a bit softer over the years, and I’m about to make up for lost time before they toss old-Sorecar Latil Almont Pliska back into the workshop!” He paused, before shifting his tone towards a more menacing one. “And that applies to your understudies as well, Apprentice.”
“Now!” The armorer quickly shifted his attention from the apprentice, and towards class, his gesticulations wild, as if making for the apprentice’s slower, more sluggish demeanor. More specifically, he maintained this sort of “Y” posture, with both arms high above his head as he spoke. “For those of you wondering exactly what just happened… well, perhaps it would be best for you to leave the class considering this is exactly the sort of thing we’ll both be expecting of you following the conclusion of this school year! And for those of you who openly doubt the qualifications of our dear apprentice here… just know that she was hand-picked by Professor Mal’tory himself for a reason.” The man paused, before bringing his arms back down to his sides, if only to emphasize his point, before resuming the posture from before. “And until I see a single one of you being personally selected by a black, red, blue, or white-robed professor… I don’t want to hear a single peep of doubt from you lot. At least as it pertains to the apprentice’s ability to teach these classes! And if you need an extra guarantee of such? Well… know that the Academy does not allow an apprentice to teach without supervision from an appointed Professor of the Magical Arts.” He paused, as if for dramatic effect, before pointing both hands down towards himself. “Which just so happens to be the only Professor otherwise free from the burdens of stringent schedules — yours truly!”
To Sorecar’s credit, the murmurs born of inflated egos, and the whispers of dissidence did not once dare to interrupt, or follow-up on the man’s proclamations.
If anything, that entire… display was enough to keep the critics at bay, and the ones on the fence to fully hop back on the side of respect.
At least, until one group decided to tempt fate, deploying a privacy screen.
ALERT: LOCALIZED SURGE OF MANA-RADIATION DETECTED, 350% ABOVE BACKGROUND RADIATION LEVELS
If only for that privacy screen to suffer the same effects as the rest of the spells casted throughout class thus far.
ALERT: VARIABLE FREQUENCY FLUCTUATION OF MANA-RADIATION DETECTED 100 - 350% ABOVE BACKGROUND RADIATION LEVELS
“Bold! Brash! And indeed, cheeky, if that word still holds true in this era’s vernacular!” Sorecar announced with a laugh that radiated deep from within his armor. “Unlike other classes that prohibit the casting of magic save for practice or demonstrative purposes, I fully allow it, nay, I say, I encourage it! You youths should be free to cast magic whenever and however you like!” The man paused soon after, and once again shifted gears towards a more severe timbre, yet never once losing that lackadaisical personality I knew him for. “But just remember, while you may freely practice these magical gifts you have and hold so highly, doing such in this class is to be considered a direct challenge by yours truly! This is the study of Light Magic and Mana-field Perception, after all! And thus, in the spirit of scholarly competition, I shall take every spell cast as a chance to prove what’s what!”
The man paused, before gesturing towards the apprentice. “Now, for those of you still quite confused with the definition of Light Magic as it pertains to the Nexian vernacular, I shall defer the right of tutelage back to that of our dear Apprentice. The floor is yours, my lady.”
A brief exchange of bows between the teaching duo was had, before the apprentice finally started, now with all doubts and concerns fully addressed not just by words alone, but through action as well.
“As all of you may have already discerned, the demonstration Professor Pliska had so graciously provided, was an attempt to illustrate the most visible effects of Light Magic — that being the detection and subsequent dispelling of active and pre-active spells. The subject of Light magic, thus refers to the study of the detection, dispelling, counterspelling, and disarming of all forms of other magics.”
“And by that definition, it is the single most combative field of magic there is.” Sorecar promptly chimed in with a nod towards the apprentice, almost like he was tag-teaming this opening statement with her; establishing a precedent for the dynamics of the class. “For in order to practice Light Magic, one must be in the presence of an active spell. And in order to truly practice Light Magic, one must be in the presence of active danger, as unlike most forms of magic, unevenness and intensity in casting is key to the successful destabilization of an offending spell.”
“So THAT’S what the fluctuations were.” I thought to myself outloud inside my helmet.
“Moreover—” Sorecar continued, raising his arms into the air once again as if to emphasize his points. “—to the seasoned and the wise, Light Magic as a field is known to be the single most versatile field in existence. For if implemented correctly, it has the capacity to bring all other forms of magic to its knees.”
“Versatility and adaptability are core elements of Light Magic, so while not capable of much harm by itself, it is capable of incredible feats of defense if used correctly.”
To say that I was pleasantly surprised would’ve been an understatement by this point. Because not only was Mal’tory completely out for the count, and not only was he replaced by two of my only cordial relations within the Academy thus far, but the class itself was refreshingly straightforward. There was no mincing around words like Vanavan’s class of lectures, there was also no overt signs of blatant propaganda and indoctrination like in Articord’s class. Instead, this whole class started out with a practical demo of all things, followed up essentially with a breakdown of exactly what we were studying.
“What you observed during the start of class, were just two out of a near-infinite set of examples demonstrating counterspell and dispelling measures, a rather dramatic one I might add but one that you may very well one day use.” The apprentice continued following yet another exchange of nods with Sorecar.
“And indeed, while they may have seemed trivial to the keen-eyed observer, the execution of their dispelling is anything but. Because despite what most misinformed minds may believe regarding counterspelling — dispelling isn’t simply a matter of overpowering an offending spell with a burst of mana, but instead, more akin to the unwinding of a knot, or the picking of a lock. You must act to untangle a spell, until the spell itself falls apart at the seams.” Sorecar continued, before once again swapping the baton with Larial through an exchange of nods.
“Which is exactly why Light Magic continues to be a field forever expanding in its domain.” The apprentice continued. “Because as every other field develops more and more convoluted forms of spells and artificing, so too does Light Magic have to adapt, improvise, and overcome these advanced and oftentimes eclectic means of casting.”
So an arms race… I thought to myself.
“It is, in essence, a pure magic field. Yet it is applied as if it were an applied magical field of study.” Sorecar surmised, prompting me to actually listen in with genuine intent, this marking the first moment I was truly engaged with a class with none of its politics.
“And as for the Mana-Field Perception class?” The apprentice continued with an inquisitive tone of voice. “It’s effectively an extension, or rather, a foundational element of Light Magic depending on how one wishes to view it. Because in order to become proficient in Light Magic, you have to first understand and hone your abilities in order to detect the nuances within mana-streams and mana-fields. It is only through the detection of disruptions and the accurate understanding of a spell being cast, that you are able to apply more advanced abjurations in an attempt to counter these spells. Sometimes even before they’re cast if you’re so inclined to.”
“Now, how many of you can genuinely say you noticed the shift in the room’s aura prior to the casting of that Firestream?” Sorecar asked the crowd, prompting almost every hand to be raised.
“Well that’s just a blatant lie now, isn’t it?” The man retorted bluntly. “I can tell by your reactions just before the Flamespear hit, you know. So please, honestly now, I’m giving you one more chance to answer.”
About three quarters of the class lowered their hands, leaving only the gang, Auris Ping and Qiv’s group, as well as a few other scattered students to maintain their raised hands.
“Alright, that’s about exactly the number I counted from behind the veil! Rightio then!” Sorecar proclaimed through what I could only imagine would’ve been a grin if it wasn’t for his armor. “This is exactly why mana-field perception is necessary. Because to most mages, it is a learned skill rather than an inherent trait. Which, of course, is by no means a demerit! But moreso, a wonderful little oddity in the grander tapestry that is the magical arts and pedagogue!”
The apprentice quickly followed that up with a series of talks once more summarizing the expectations of the class. Mana-field perception was, unsurprisingly, divided into practical and theoretical assessments. Which, at first, seemed to be a potential roadblock, until I realized one fundamental way this class could actually benefit my aims.
“EVI?” I spoke inwardly, as Larial started her lectures on mana-field perception.
“Yes, Cadet Booker?”
“Is there any chance you can maybe interpolate and extrapolate on the Apprentice’s points? As in, is it possible to… visualize magic, as opposed to just alerting me to bursts of it?”
“The mana-radiation visualization project, or MRVP, has been in development for some time, Cadet Booker. The research and development teams however, were unable to create a reliable model for field-use that wouldn’t have been a liability to operations.”
“So it wasn’t field-deployable because of the variance and accuracy issue.”
“Correct, Cadet Booker.”
“Alright, and you said all they needed was more data to create a better model for it, right?”
“Correct, Cadet Booker.”
“Could you… do that with this? Is that within your mission parameters to do so?”
“It is indeed one of the many ongoing projects taking up the bulk of my processing capacity, Cadet Booker. However, proper implementation of this will require additional hardware to be developed, tested, and then field-deployed for testing. The success rate of which is yet to be determined. I cannot guarantee this operation will yield the desired results inferred, Cadet Booker.”
“Alright, that’s good enough for me.” I acknowledged, before turning back to class with a renewed sense of invigoration.
The lecture continued, only stopping about midway as the apprentice realized she’d yet to elaborate on the whole Light Magic class side of things.
Which, it turns out, was more or less similar to Mana-field perception in its assessment criteria — that being a mix of practical and theory assessments. A combination of written exams and practical counterspelling would be expected in tests, midterms, and finals. This would mark my first true hurdle… but then again, perhaps I could balance out the rest of my grades against the practicals which was more or less an impossibility given my obvious human limitations…
“As with most of the classes in the first year, I will treat both periods as one. As both subjects are intertwined, we may see glimpses of both within the same period.” The apprentice continued, before shifting gears towards something else. “And on the topic of periods, since we’re nearing the conclusion of the first, with lunch quickly coming upon us, I believe it to be necessary to inform everyone now of what awaits at the end of this second period.” The apprentice spoke ominously, as she made the effort of meeting every one of the students’ gazes. “By day’s end, I intend for a pair of you to perform a practical demonstration of the fundamentals of light magic. So I expect everyone to pay close attention after lunch.”
A small pause punctuated the room yet again, before Sorecar, after several hours of silence, came to complete the apprentice’s thoughts; his faceplate squeaked to form a shape that just barely gave off the feeling of a smirk.
“Be prepared, and be ready, for your first real brush with magical dueling.”
“First being the operative word here, I must add.” The apprentice quickly clarified. “Within the bounds of demonstrative purposes.”
I could just about hear the band rounding out the corner outside the hall, and I could just about see a few students ready to pack up their things for lunch.
However, before the band could arrive, Thalmin unexpectedly stood up, raising his hand in the process.
“Yes, Prince Thalmin Havenbrock?” The apprentice acknowledged.
“I wish to volunteer as the issuer of this duel, and to designate the other party for this duel as well.”
The apprentice paused, considering this carefully, before nodding. “Granted, though I warn you Prince Havenbrock, this is an introductory demonstration, and will be treated as such. In any case, who would you wish to designate as the other party?”
“Lord Auris Ping.”
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(Author’s Note: And there we have it! Light Magic Theory and Manafield Perception classes are both now in session! This is probably the most fun and engaging class I've written yet, and this is a sentiment that Emma shares as well! I do hope you guys share the sentiment haha as I still think that action is something I still am quite lacking in, in terms of my abilities to properly write and convey it. I hope you guys enjoy! :D The next Two Chapters are already up on Patreon if you guys are interested in getting early access to future chapters!)
[If you guys want to help support me and these stories, here's my ko-fi ! And my Patreon for early chapter releases (Chapter 80 and Chapter 81 of this story is already out on there!)]

MASSACHUSETTS NUMEROLOGY DECODE

Interestingly enough, we don't hear much about this state. It's almost easy to overlook or straight up forget unless you are looking at a map. We are going to decode this state using Numerology and point out the reasons/indications that point towards it being such a silent city or at least not popular and frequented like other places. This will get very informative so enjoy the read.
We will now begin decoding each letter in detail.
M - This is The 13th letter of the alphabet Making this letter vibrate at the energy of 4. The energy of four represents privacy and caution. When it comes to 13 and the energy of 4, you have a person or an energy where it's more focused on self rather than connecting with others. So, like I mentioned, 4 is about privacy, caution, and withholding. 4 is pretty restrictive so when a person or place has this name, that you know these are very cautious people or you know that these are not people that take action without thinking. 4 is a very organized type of energy. As a state, this can translate to being a very restrictive state or a state that has particular rules in place. People who live in this state can even have some of these traits. This isn't the type of place to move to unless you want some type of restriction or a relaxed type of energy in your life. M is the strongest energy of this state since it is the first letter of the state's name. So, that alone can start speaking to why this isn't a state that is talked about as much as, let's say, New York or Florida.
A - This is the letter that represents number one as it is the first letter of the alphabet which lets you know that this is about initiation or fresh starts. When it comes to people, this speaks to having that focus on self or being self-motivated.
S - As the 19th letter of the alphabet, this letter vibrates at the energy of one, but it is from a place of being in power or being extremely independent. As a state, that's why the state can seem alone or like a stand alone and not really talked about because we already have a lot of indications that talk about being too self absorbed or too withheld.
S - As the 19th letter of the alphabet, this letter vibrates at the energy of one, but it is from a place of being in power or being extremely independent. As a state, that's why the state can seem alone or like a stand alone and not really talked about because we already have a lot of indications that talk about being too self absorbed or too withheld.
A - This is the letter that represents number one as it is the first letter of the alphabet which lets you know that this is about initiation or fresh starts. When it comes to people, this speaks to having that focus on self or being self-motivated. This is the second time we got this letter and energy.
C - 3rd letter of the alphabet which can represent communication and creativity
H - 8th letter of the alphabet which talks about structure, pressure, seriousness, and mastery.
U - 21st letter of the alphabet which vibrates at the energy of 3. This shows compassion, especially when an individual has this in their name. This also can add more creative juices to a person or the state.
S - As mentioned above, this is the 19th letter of the alphabet and vibrates at the energy of 1.
E - 5th letter of the alphabet which points to combat, creativity, romance, joy, change, and events.
T - 20th letter of the alphabet which vibrates at the energy of 2 which can point to cooperation, stability, comfort, and proactivity. This is a money number just like the number 8, but 2 represents more frequency.
T - 20th letter of the alphabet which vibrates at the energy of 2 which can point to cooperation, stability, comfort, and proactivity. This is a money number just like the number 8, but 2 represents more frequency.
S - As mentioned above, this is the 19th letter of the alphabet and vibrates at the energy of 1.
As you can see, Massachusetts has 6 letters that vibrate at the energy of 1 which equals 6. 6 is about comfort, family, beauty, and discipline. We can see that this may be a state that values discipline which goes well with the fact that it starts with M which is similar to discipline because 4 energy is responsible and even family oriented. We can assume that this state operates from a place of balance and fairness. They may not tolerate what a lot of other states tolerate. Jobs could possibly be a little easier to get here just based on how a lot of the numeric values barely get to the number 9. 1 is the main number that stands out within this state which can point to them doing their own thing and not wanting to identify with how other states do things.
Very individualistic type of energy. People that live in this state could either be workaholics, dogmatic, serious, responsible, controlling, family oriented, shy, or even mean. Routine could be a big thing here. Some or a lot of the residents could even be big on being business owners. This could even be a state where couponing is or can be a big deal. This state may not have too many outside visitors like Florida or Nevada does and the residents could have been there for a long time.
This is a good place to live if you plan on settling down with your own family or partner, if you want a simple and quiet life, if it's just you and only you, if you want to downsize, etc. You get the point. The energy of Massachusetts is very much on the personal and private side.
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One would’ve thought I’d be used to this by now – typing with one arm. It takes time to get used to; especially when you’ve spent most of your life in front of a keyboard. Muscle memory digs deep.
A few years ago, I was in a car accident. I was going 60 down an empty road, coming home from a long day of overtime, when some kind of animal came charging out of the woods. Trying to avoid a collision, I swerved off the road. My front left wheel got caught in a ditch, sending the entire vehicle careening off the road; only to smash into the trunk of an ill-placed black walnut tree, driver’s side first.
I have this vague memory of blinking lights and vague shapes in the distance. I was so cold. But at the same time, it was so unreal. I couldn’t even understand what had happened.

I was brought into emergency surgery. My left arm was, literally, hanging by the thread of my jacket. It had come off clean by the socket.
According to the surgeons, I was lucky. Most of my shoulder was intact, so it became a matter of salvaging what they could. The cut had been clean. I did suffer some whiplash damage to my neck and lower back, but considering I could’ve easily died or gotten paralyzed, losing an arm was considered “mild”.
Looking back at it, I am inclined to agree. Considering what could’ve gone down, I was damn lucky. Still, in that luck, I wished I could’ve gotten just a tiny bit luckier. See, I had this gold ring that I’d been given by my later mother. A simple thing with the engraving of a musical note on the inside – a memento of our shared love of music. We played Louis Armstrong at her funeral.
That ring disappeared in the accident. Somehow, that’s what bothered me the most. My arm could be reattached. It could heal. But that little memento was just gone.

What followed was a long period of intense physical therapy, medication, and painful readjustments. It took weeks before I could even move my fingers again, and when I did, it felt like pushing your nerves through an unwashed garlic press. It was this stunning chemical-level kind of pain. The kind where your body just shuts down, begging you to stop.
But over time, I started to get over it. Small movements started to get better. I could tie my shoes. Press the space bar. Hold a knife. I wasn’t about to juggle anytime soon, or play the piano, but I could get by.
Soon enough, I got back to work.

People were glad to see me. I wasn’t gonna be able to work at full capacity in my usual role, but I could still sit in on meetings. I won’t bore you with the details, but most of my work relies on answering e-mails, proofreading, and translation. It’s pretty technical stuff that requires a lot of pitter-patter on keyboards.
At one point, I was stuck in a particularly drawn-out meeting between two clients that we were facilitating. I was there mostly as an observer (to fill the seats), but I was supposed to weigh in if something related to my department came up. Of course, it didn’t, but I still had to act interested. My colleague was trying to draw up a compromise between the two parties, laying out terms and conditions. Meanwhile, I was nursing a cup of coffee and waiting for the day to be over.
Looking over to my side, I noticed something odd. I wasn’t just holding the coffee cup with my left hand; I was stroking it with my index finger. Sort of like how you’d scratch a wary cat under its chin.

It was a strange sensation. I was looking at my own arm, my own hand, and I couldn’t feel what was happening. I couldn’t feel the ceramics tapping against my finger, or the twitch of the nerve as it contracted and extended. It was just happening. An involuntary twitch, perhaps.
But it didn’t feel like it. It felt intended, somehow.
A few similar events took place that day. Grabbing the bathroom door for a little too long. Knocking over desktop decorations. Suddenly letting go of my jacket as I was about to head home. It was just little things. I was still having trouble even using my arm in the first place, so these quirks didn’t bother me too much.
A friend of mine was giving me a ride home. I wasn’t at 100% yet and sitting behind the steering wheel felt like inviting disaster. Instead, I sat in the passenger seat, nodding off as the trees passed me by with a steady rhythm; causing me to blink.

A noise pulled me back. The driver said something, but I wasn’t paying attention. Turning to him, I excused myself.
“Sorry, what was that?” I asked.
“What are you doing?” the driver repeated.
I looked over. My left hand was wrapped around the parking brake, as if ready to pull. I forced myself to let go.
“Nothing,” I said. “Sorry, I don’t… it’s nothing.”
“Right,” he nodded. “Just… don’t do that.”
“Yeah,” I agreed. “Yeah, no. Sorry.”

That night, I was exhausted. It felt like my lungs had been robbed of breath. I felt weak and trembling. I was cold, yet feverish. Famished, but without an appetite. I went to bed early, faceplanting into the pillow.
I had horrible nightmares, none of which I can remember. I kept waking up over and over, not being able to discern dream from reality. My bed was soaked with cold sweat, sending shiver after shiver up my spine.
By the early hours of the morning, a stray ray of sunshine burned my eyes open. I was lying on my side, looking towards the window, leaning on my left shoulder.
The fingers of my left hand were moving on their own. And not just moving, but bent in every which way; as if lacking bones. They were vibrating, shuddering, like wounded worms fearing a predator.

I grabbed my hand, and my fingers were back to normal. I could move them as usual. For a moment, I was doubting what I’d seen. It was one thing to experience oddities, but that was unreal. I must’ve laid there for half an hour, just expanding and contracting my hand, begging my body to work with me.
“Enough of this,” I begged. “Please. Enough. Please.”
I clapped my hands, cracked my fingers, and ran them through my hair. It was fine. Nothing out of the ordinary. Right?

A couple of weeks passed without any serious peculiarities. I could even work a little. There were a few of oddities, like unknowingly grasping a warm cup, or my fingers pointing in all directions when in contact with cold water. Just strange little things that I could easily get control of.
That was, until one morning at work. We were out of coffee, so I was making myself a cup of tea instead. As the water came to a boiling point, I accidentally spilled some on my arm.
The reaction was immediate.

My arm whipped out to the side, throwing the pot across the room. For a moment, my arm looked like it didn’t have any bones; rippling like a skin-covered liquid. It made me think of it not as a part of me, but as an alien thing attached to my shoulder.
And for a brief moment, in the blink of a heartbeat, I could see my fingers grow and shrink. Fingernails throbbing, like a cat throwing up a hair ball.
Suddenly, it stopped. Looking back, I could see one of my co-workers watching me from the other side of the room. She must’ve heard the crash.
“You alright?” she asked.
“Yeah, just got a burn,” I sighed. “I’ll, uh… I’ll be fine.”
She side-eyed the broken pot on the other side of the room and nodded. Not entirely convinced.

As soon as she left, I looked down on my hand as if shying away from a wild animal. It was alien to me. It was something… other. A twitch was one thing, but this was downright unnatural.
Coming home that night, I had a weekend ahead of me. I ran my symptoms through a couple of online services. While there are a few ways the human body can trick itself, like the alien hand syndrome, or phantom pains, this was different. Physical properties do not rapidly change. Then again, maybe I was imagining it?
I decided to do something crazy. An experiment. I wanted to recreate what’d happened in the break room.

I boiled up some water and poured it into a cup. I held my left hand over my sink, grabbing the cup with my right. I stood there, trying to calm myself. I wasn’t insane. This was a rational thought that I had to play out in order to eliminate an outlandish possibility.
I prepped a cold pack and ran the tap. Then, taking a deep breath, I poured some of the boiling water on my left hand.

Twelve fingers.
My hand split into twelve fingers, lined with raw, open wounds. My wrist rolled, like a cobra fixing its eyes on a prey animal. This was no longer an arm – it was a nest of flesh-colored snakes.
My mind blanked. I fell backwards, smacking at my arm as if trying to kill it. I couldn’t feel a thing. It’s as if all sense of touch ended at my shoulder. I crawled backwards on the floor, trying to wave my arm away, but it clung to me like a parasite fixed on my shoulder.
Seconds later, a searing pain ran up my arm. Looking down on my hand, it looked as it always had. It was just a hand with a burn. I could barely feel it through the pounding in my chest. Every noise in the room was overshadowed by my pulse.
I ran my hand under a tap and wrapped a cold pack around the wrist. It wasn’t a bad burn, but it wasn’t nothing.

I did some research, looking up news from around the time my accident took place. There were a couple of reports, but nothing out of the ordinary. A domestic call, a brawl at a local restaurant, a couple of missing pets. There were a couple of other reports, but they were short and didn’t lead anywhere. A mention of a couple disturbances. Some idiot blasting music in a parking lot.
But there was one more thing I noticed. In one of the reports covering my accident, there was a picture of the car. There was spatter of the blood on the hood, with something meaty stuck in the grille – as if I’d hit an animal.
That caught my interest. I couldn’t remember hitting anything, so what the hell was that about?

The next day, my arm was acting up even worse. It kept going cold, as if circulation was cutting in and out. Before heading out, I wrapped it up in bandages. Partly because of the cold sensation and partly because I just didn’t trust it. There was no way to tell what could happen, or why.
I managed to get a hold of the owner of the junkyard where my trashed car had been towed. I went over there early in the day, just before the fog cleared.
Now, this was long after the car had been crushed and stored, but it was the only lead I had. An older woman greeted me at the gates, letting me in. We had a short chat about the accident as she showed me around, ending up at a stack of metal that could hardly be recognized as anything. The only thing to even hint at my car being in that pile was a thin slice of colored metal from one of the doors.

I dug around there for about 20 minutes; all while being observed by this old woman.
“Yeah, won’t find much,” she said. “If the police didn’t get it, the insurance folks did.”
“Been a lot of people digging around?”
“Not a lot, nah,” she said, shaking her head. “But you ain’t the first.”
And she was right. There wasn’t a drop of blood, or bone, or anything. It was just scrap metal in a pile of even more scrap metal. I was wasting my time.

But as I was about to leave, I noticed something. I hadn’t thought about it, but I could see the old woman was wearing a ring. It looked like a wedding ring at first, but she was wearing it on the wrong finger. I pointed to it.
"You found that?"
"What about it?" she asked.
"It’s got a tune engraved on the inside, right? Like, a, uh… music note?”
There was no response. She just looked at me and sighed. Turns out, I was right. She gave it back.

She’d found it near the hood of the car the night they brought it in. Grabbing it was just a spur of the moment thing, and since no one had come asking for it, she’d kept it. I was a bit annoyed, but mostly relieved that I got it back. But the question remained, how had that ended up at the hood of the car?
“There was all kinds of gunk just kinda hanging there,” she said. “Figured it was an animal.”
“And you’re sure that’s where you found it?”
“Sure as sure can be, yeah.”
I stood there for a moment, feeling an uncomfortable thought forming in the back of my head. There was no way for that ring to go from my broken arm on the driver’s side to a pile of meat stuck in the grille of the car.

But the proof of it had been in front of me all along. I had worn that ring for 12 years. There was a permanent indent on my finger.
Looking down at my left hand, there was no such indent.
This wasn’t my arm.

As soon as that thought settled in my mind, I could feel the arm twist and turn. Hadn’t it been for the bandages, there’s no way to tell what it would’ve done. It squirmed and pulled against me, thrashing like a dying fish on land. The old woman just looked at me.
“You alright? Want me to call someone?” she asked.
“I-I… I don’t know,” I said. “I don’t know.”
I had to get to the bottom of this. I hurried out of there as fast as I could.

It was getting late in the afternoon when I got back home. Grabbing an old backpack and a couple of painkillers, I was about to head right back out. But a thought hit me. Maybe it wasn’t as abstract as I thought. Maybe it wasn’t just a feeling – maybe something was really there.
Looking down at my arm, I could feel it stirring, just within my control. Something sleeping, waiting to spring into action. With my right hand on the front door, I stopped, and spoke out loud.
“Whatever you want, just… don’t,” I asked. “Don’t.”
There was no response. No stirring. On a spur-of-the-moment whim, I packed one more thing into my backpack. Just in case. A hail Mary.

Making my way to the scene of the accident, it was impossible to tell anything had ever happened there. I could barely even make out the place where I swerved, or where my wheel got caught in the ditch. I found the general area in the field where my car had spun out of control, and from there it was easy to find the tree I’d smashed into. It was still there.
I spent hours going over it all. Following the path the car had taken, starting from that tree, and working my way back. There was nothing there. Nothing new. It was all just gravel, weeds, and pavement. What had I expected? A signed confession?
As the sun dipped behind the clouds, I could feel a cold wind coming on. I’d lost track of time.

As I turned back, there was a sudden cramp in my arm. A shock of pain crept up my spine, spreading throughout my body like a spider’s web. I could feel my left arm throbbing against the bandage wrap. Something was wrong.
I was in the middle of the field. I could see for miles in every direction. Cars passing by in the distance. Wet grass staining my pants all the way up to my knees. And this one cold wind, cutting straight through my clothes. I shivered, but my left arm didn’t.
Taking a step back towards where I came from, another shot of pain struck me. This one tripped me, sending me face first into the grass. It knocked the air out of my lungs.
I rolled over on my back, gasping for breath. My left hand was creeping up my stomach like a spider with a meaty tail. It stopped over my face, tapping the bridge of my nose with the index finger. I couldn’t feel a thing. Moving to push it off, it instead struck back; grasping my right hand in return.
“Stop,” I wheezed as I sat back up. “Just stop. Stop this.”
But it didn’t. I just sat there. A wounded man holding his arms.

I struggled back and forth for well over half an hour. Getting back on my feet, only to get knocked back down. By the time I’d made my way back to the road, I looked like I’d been hiking for miles. My hair was a mess, and my clothes were covered in grass and mud. I had a handprint across my face, like I’d smacked myself.
I’d trusted myself with a short drive to get there, but I wasn’t sure about going back. It felt reckless to get behind a wheel in my state. Still, I couldn’t just walk all the way back home, and having it towed would be a pain in the ass.
I got back in my car while I thought about it, wiping myself off with a towel from my backpack.

It’d gotten dark outside. The overcast didn’t help, I could almost taste the rain. I contemplated my options and figured that if I kept it slow and only used my right arm, I could carefully make my way home. I put the keys in and turned on the headlights.
There was an elk standing in front of my car.
It sniffed the hood of my car curiously, then proceeded to stare me down. I was just surprised. I got a good look at it. There was something wrong with one of its hind legs – it lacked fur, and there was a sort of spreading baldness reaching halfway up the side of the body.
My arm was slowly rising on its own, as if looking over the dashboard. The elk recoiled, as if in pain, and set off in a troubled three-legged gallop. It disappeared into the woods.

Looking down at my arm, a stray thought hit me.
Was this spreading too?

I painstakingly made my way back home. I dropped my backpack in the hallway, locked my front door, and collapsed into the shower. I was exhausted.
I stood in the shower for about half an hour, looking down at my mother’s ring. I was wearing it on my right hand now, but it just didn’t feel the same. That wasn’t where it was meant to be. Still, it was nice to have it back. Whenever I turned the ring a little, I could feel the engraving against my skin. It was a little gesture I did when I was anxious, as a reminder that it was still there.
I got dressed and ready for a slow evening at home without any further drama. My arm wasn’t acting up. But as I passed through the hallway, something didn’t feel right.

At first, I couldn’t say what it was. Maybe the hum of an old lamp, or some air duct acting up. I wasn’t sure, but it was something. It had to be. I stepped up to the front door.
There used to be a light coming from the hallway outside. That light was always on, and there should be a little light coming in through the peephole. But there wasn’t. Had a fuse blown? I had a closer look.
There was someone just outside my door.

A click.
My left hand had unlocked the door.

The door flung open, knocking me back. A tall silhouette, close to seven feet tall, pushed its way into my apartment. It was dressed in a sort of black poncho, covering its face with layers of bandages. A single frog-like eye stared me down as it pushed forward.
I scrambled backwards on the floor. It was fast. Damn fast. It stepped forward and reached for one of my legs, but I managed to pull away in time. I got back on my feet, barely managing to pull my left arm along. It was trying to grab a hold of something, as if to slow me down.
In a spur-of-the-moment decision I grabbed a lamp from the windowsill, throwing it across the room. The intruder ducked, then came at me again. I ducked under, just in time, and headed for the door.

As I reached the front door, my left arm tried to force it shut. I fought against myself to get out, but it was useless. The door was shut and locked, and my left hand refused to budge. The seven-foot-tall shape came around the corner, slowly approaching. I had to think of something. Anything.
My backpack. It was right there.

I had packed a couple of things earlier. A towel, some bandages, painkillers, and a water bottle. But I’d also packed some lighter fluid. Seeing as how my left arm had reacted so violently to boiling water, I had this stupid idea that the prospect of a straight-up fire would do something even worse to it.
It didn’t seem so stupid anymore.
I grabbed the lighter fluid and sprinkled it on my left arm. The tall shape stopped, seemingly reacting to the smell of it.
I wanted to say something, but all that came out were empty breaths. We were like animals, circling each other, waiting for one to make the first move. I emptied the lighter fluid, grabbing a box of matches. I held the box with my mouth, and a triplicate of matches in my hand. I spilled the rest on the floor.

For a moment, we just looked at one another. A single inhuman eye peeking through the bandage wraps. The vague shape of four, maybe five extremities at its side. How many arms did this thing hide under the poncho?
A flash of realization came to me. This is what I had almost hit with my car.

And with that, I lit the matches. It leapt at me, but it was too late.
The moment the open flame touched the skin on my left arm, it detached. The open nerves just let go of me, and the thing fell off my body. It squirmed on the floor like a dying animal, grasping at whatever its fingers could reach.
Adrenaline forced me out the door. A heartbeat behind me, the seven-foot-tall figure scooped up my burning arm and pushed past me. Within seconds, it was gone – leaving me with an open wound in the stairwell, smelling of lighter fluid.

One of the neighbors called for help. I didn’t even notice how much blood I was losing, but it was bad. They sent me back into emergency surgery; this time without an arm to reattach.
It was deemed that the wound was self-inflicted. A result of some stress-induced psychosis. I wanted to agree, but I saw what I saw. I’ve been trying to convince myself otherwise, but I lived this. This wasn’t any other life but mine.
I’ve since learned to live with a full prosthetic. It’s not much, but I can trust it, and I can wear my mother’s ring the way it was supposed to be. It’s starting to make an indent on the synthetic skin.

I don’t like to think about what would’ve happened if I’d let that thing stay on. But just a couple of weeks ago, I got an answer. I was stuck in traffic, looking out over the fields, when I saw a group of elks in the distance.
One of them had no fur.
None at all.

• Age 55 - male - semi retired. Not working.
• Small flat paid off in India. No property anywhere else.
• Single, no kids.
• Standard of living : frugal. No car or expensive vacation.
• Location : looks like I may have to live in India for health reasons. But prefer to go back to UK ( where I lived 20 years ) if health permits. Lived in US, UK for decades
• UK naturalized citizen with OCI card.
• Investing style : Passive Bogleheads style (index funds)
  
• Not sure I qualify as FAT but thought I would try my luck here.
  

Appreciate a portfolio reiew. Have funds in US taxable, US Roth IRA, UK taxable, UK ISA (similar to US Roth), UK pension (similar to 401K/IRA)
Points :

• Dont want to move all funds to India just yet. Faint hope of a solution to my health issue and I may go back to UK.
• Want to invest passively, global world equity funds for stocks and same for bonds. decent cash cushion for emergencies.
• Have health insurance in India for myself but mom refuses. I dont want to force her.
• AA : 40% stocks, 60% bonds/cash. Dont need too much equity risk.
• How bad/boring is this portfolio and the plan (below) ?
• Taxable pools below = cannot sell easily without tax consequences, ideally want to switch to Vanguard Global Allcap index fund. Also, some of my current funds dont have UK HMRC distributor status so if I sell today as part UK resident, gains will be taxed as income. This year I may be both India and UK resident.
• Tax sheltered pool below = sold and re-purchased during RNOR (last year) so my cost basis is much higher which is good.
• Aware that my ISA, Roth IRA, UK pension will be treated as taxable account in India from this year. I will probably be ROR this year.

- Capital gains India tax treatment of offshore funds :

• In tax sheltered account : Roth, ISA, Pension, SIPP, I used RNOR opportunity last year to sell and buy back (but not take the money out). Effectively I reset cost basis.
• So, in ROR status, if I get capital gains in Roth IRA/ISA/Pension it will only be on the gain on top of my recent purchase price
• As a passive investor I dont sell much, sell only to rebalance.
• If I end up with a strong headwind and build up a huge captal gain I may go away for a year or two to Dubai and become NRI and reset my cost basis if that is feasible.

- Dividends - India tax treatment of offshore funds :

• For dividends, as they get generated I will need to pay tax to India, but for UK ISA and UK Pension I have a trick as follows :
• ISA : UK funds come in income units (Distributing) vs accumulation (ACC) units. For the latter the dividend is not paid out but rolled into the NAV of the fund. Interestingly if you hold such an ACC fund in a taxable account in UK, the broker will send a tax form specifying the notional dividend on which we should pay tax in UK. At the time of selling the fund, we get deduction for the same. But UK broker will not issue such a tax certificate for ISAs since they are tax sheltered in the UK. If I ask the broker, perhaps they can issue it, but from Indian tax standpoint do I need to ? Can I simply say the dividend was not distributed to me (which is true) and the broker never sent a tax certificate (which is also true) so there is no dividend to pay tax on. But does the spirit of the law say that since I would have paid tax on this in a UK taxable account, and the account is taxable from India view, therefore I must do the same i.e somehow figureout the dividends and pay tax ? If I hold Vanguard funds they may be able to provide this information.
• On UK pension, my provider (Aegon) insists that there is simply no way they can tell me the dividend amount. I prefer Vanguard fund to Aegon but perhaps this is one reason to stick to Aegon since the dividend is very well camouflaged and cannot be revealed at all ?

My portfolio is as follows (multiples of £1,000) : Appreciate any thoughts.
If you dont have time to review portfolio completely, here is a summary :

• AA is 40 stocks 60 bonds+cash
• Stocks : Would ideally like a single world equity tracker but I am not there yet : Have a bunch of Vanguard US total stock market fund and ETF, UK vanguard FTSE AllShare index and Europe and some company shares. Company shares (£160K) is 15% of equity allocation and 5% of net worth
• Bonds : For US funds I am using Vanguard Total bond index and for UK funds I am using global bonds
• Cash : £ 200K cash cushion

Detailed portfolio :
USA :

	Cash	Bonds	Stocks	CompStocks	Total
US Taxable	100	175	260	160	700
US Roth IRA		265			265
Total	100	440	260	160	£960K

• Stocks = mostly Vanguard US Total Stock market index fund/ETF. Some international too. Cannot easily sell due to lack of HMRC UK distributor tax and capital gains
• Company stocks = former employer tech stock, very volatile (5% of net worth, 15% of equity allocation)
• Bonds = Vanguard US total bond market fund

UK :

	Cash	Bonds	Stocks	Total
UK Taxable	130		120	250
UK ISA		410		410
UK SIPP		110		110
UK Pension		350	530	880
Total	130	870	650	£1600K

• UK Taxable stocks = Here Stocks is 50-50 between FTSE UK all Share vs FTSE rest of developed world
• UK ISA,SIPP = Split between ishares global GOVT bond, Vanguard global bond index, global inflation linked bonds
• UK Pension : aegon universal balanced collection which is not a bad fund : fund of index funds mostly, low expenses 60/40 stocks bonds.

India :

	Cash	Bonds	Stocks	Total
Mom's		75		75
Mine - taxable	10			10
Total	10	75	0	85

• Mom's : money given to mom for living expenses which she maintains in Indian Fixed Deposits.
• Mine : My NRE account in Indian govt bank for my spending needs.

Total £ 2,600,000
AA of Stocks = £1,000,000 (38%) Bonds+Cash = £1,620,000 (62%)
This AA is about Stocks/Bonds 40-60 which Im ok with.
Questions :

• - Is my strategy to escape India dividend tax on UK ISA/Pension funds workable ?
• - Is my plan to go away to tax haven if capital gains get too big workable ?
• - any other comment about my portfolio ?

Thanks

Lời nói đầu

Bài này sẽ nói cho bạn biết một vài thứ:

• Cho bạn biết cách nào để đường đường chính trở thành công dân của một quốc gia (ở đây là Anh quốc, những nước khác có thể giống hoặc khác nhưng về bản chất thì sẽ như vầy).
• Đây sẽ cho bạn biết một cá nhân có thể có mấy nguồn thu nhập từ đó lên kế hoạch cho mình.
• Nó là cú tát thẳng mặt cho những người nghĩ là thuế VN thấp, ở VN sướng. Và nó cũng cho các bạn biết được như thế nào là một chánh phủ vì dân.
• Cách tính thuế (Anh quốc, những nước khác cũng sẽ tương tụ vầy thôi).

Nói sơ qua về những môn ACCA. Vì là chứng chỉ nghề nghiệp nên toàn bộ kiến thức, bài tập tình huống (scenarios) đều là thực tế, gần như toàn bộ đều là luật và quy định. Từ những con số đến tình huống, hành vi đều xảy ra trong công việc, thực tế đời sống. Chứ hông tự bịa ra, như kiểu “nhà Lan cách trường 50 km, mỗi lần di chuyển mất 30 phút, hỏi vận tốc đạp xe của Lan”.
Nếu các bạn đến với post này để có thêm sự hiểu biết, thì nó dành cho bạn. Nhưng tin tui đi nó sẽ cho các bạn thấy sự thật và giúp các có động lực để thoát nghèo. Tui biết những bài như vầy rất là khô khan, nhưng mà thêm là bớt mà bớt là thêm. Nếu nhí nhố quá nó sẽ mất đi tính khách quan, vậy nên tui đã tạo ra dấu {} như là lời tâm tình của Bác. 😂😂
Có bạn góp ý với tui là tui viết tiếng Anh nhiều quá, nhưng các bạn biết rồi kinh tế thị trường xuất phát từ những nước tư bản nên dùng tiếng của họ là chính xác nhứt. Cố dịch sẽ hiểu sai. Và cũng vì nó là thuế, thuế là luật nên sẽ hông thể diễn giải theo ý của mình được nên tui chỉ có thể giải thích trong dấu {} thôi. Một điều nữa là thuế ở xứ tư bản đều tính theo năm chứ hông theo tháng như ở VN, chú ý kỹ điều này khi thực hiện phép so sánh (recommend: nên đổi về năm hết).
Trên tinh thần học thuật nên tui phải cố kìm nén cảm xúc của mình chứ bình thường tui bình luận thì “độc địa” lắm. Các bạn cũng nên chủ động tra từ điển hoặc những thứ dễ dàng tìm được trên Google, tui chỉ giải thích những thứ khó hiểu.
Nguồn:
1/ BPP F6 Tx UK
2/ https://www.gov.uk/

Learning objectives

• Explain how the residence of an individual is determined.
• Compute the tax payaple on saving and dividend income.
• Recognise the treatment of individual savings accounts (ISAs) and other tax-exempt investment.
• Understand how the accrued income scheme applies to UK Government securities (gilts).
• Prepare a basic income tax computation involving different types of income.
• Calculate the amount of personal allowance available.
• Understand the impact of the transferable amount of personal allowance for spouses and civil partners.
• Compute the amount of income tax payable.
• Understand the treatment of interest paid for a qualifying purpose.
• Understand the treatment of gift aid donations and charitable giving.
• Explain and compute the child benefit tax charge.
• Understand the treatment of property owned jointly by a married couple, or by a couple in a civil partnership.
• Understand how a married couple or a couple in a civil partnership can minimise their tax liabilities.
• Basic income tax planning.

Knowledge diagnostic

{cho bạn nào chưa biết thì phần này cho các bạn biết trọng tâm của mỗi la mã trong bài}

1. Scope of income tax UK resident individuals are liable to income tax on all income. Non-UK resident individuals are only liable to UK income tax on UK income only. There is a statutory test of residence.
2. Income tax computation Make sure you learn the proforma.
3. Types of income Income is categorised into three sections: non-savings, savings and dividend income.
4. Personal allowance Everyone receives a personal allowance. However, if adjusted net income > £100,000 it is reduced by £1 for every £2 excess income.
5. Computing tax payable Non-savings income is taxed at 20% /40% / 45%. Savings income is taxed at 0% / 20% /40% /45%. Dividend income is taxed at 0% / 8.75% / 33.75%/39.35%.
6. Gift aid Gift aid donations enable the taxpayer to save tax at their marginal rate. For higher and additional rate taxpayers, this is achieved by extending the basic rate and higher rate limits by the gross donation.
7. Qualifying interest Interest on certain loans can be deducted from total income.
8. Married couples/civil partners Split property income 50:50 for spouses/civil partners unless election for actual entitlements. Each spouse/civil partner should use their personal allowance, savings income nil rate band and dividend nil rate band.
9. Child benefit charge If ANI is between £50,000 and £60,000, the charge will be 1% of amount received for every £100 of income over £50,000.
10. Accrued income scheme Seller taxed on accrued interest received on sale. Buyer given tax relief against interest received of seller's accrued interest.

Learning content
https://preview.redd.it/mj5c9q7dftzc1.png?width=689&format=png&auto=webp&s=d4b04fe33600702095f41c51df53bafa198213ed
{Mọi người sẽ thắc mắc có “chẩn đoán kiến thức” (Knowledge diagnostic, tạm dịch) rồi thêm cái này chi. Đây là mind map, đọc cái tên là các bạn biết công dụng của nó rồi, nó giúp mình định vị mình đang ở đâu và khoanh vùng cái mình đã hiểu hoặc chưa hiểu. Còn cái “chẩn đoán kiến thức” nó như chú thích trong bản đồ.}

1. Scope of income tax

1.1 Residence

1.1.1 Statutory residence tests
A taxpayer's residence has important consequences in establishing the tax treatment of their UK and overseas income and capital gains. Generally, an individual who is UK resident is taxed on worldwide income whereas a non-UK resident is liable to UK income tax only on income arising in the UK.Statute sets out tests to determine whether or not an individual is UK resident in a tax year.The operation of the tests can be summarised as follows:
Statute sets out tests to determine whether or not an individual is UK resident in a tax year.
The operation of the tests can be summarised as follows:
https://preview.redd.it/u6rd0a6wftzc1.png?width=592&format=png&auto=webp&s=9cf1e31207b35ca7dcf7c8ef46e9ceb18beab591
{Ở đây các bạn phải phân biệt được 2 khái niệm “công dân” (citizen) và “cư dân” (resident). Công dân thì có quốc tịch, còn cư dân là bạn phải thỏa mãn điều kiện của quy định cư trú của nước sở tại, nôm na là phải lưu trú đủ số ngày, tháng. Tức là dù bạn có quốc tịch, nhưng bạn đã rời khỏi quốc gia đó quá lâu thì bạn không còn là cư dân ở đó, nhưng vẫn là công dân vì bạn còn quốc tịch mà. Đó là lý do mà bạn thấy nhiều người ở VN 6 tháng rồi trở lại Mỹ 6 tháng là vậy.}
{những mục lục tiếp theo sẽ là quy trình test một người có phải là cư dân hay không}
1.1.2 Automatic overseas tests
The automatic overseas tests must be considered first. An individual will automatically not be UK resident for the whole tax year if:

• They spend less than 16 days in the UK during that tax year; or
• They spend less than 46 days in the UK during a tax year and were not resident during the previous three tax years; or
• They work full time overseas throughout that tax year and spend less than 91 days in the UK during that tax year.

1.1.2 Automatic overseas testsThe automatic overseas tests must be considered first. An individual will automatically not be UK resident for the whole tax year if:

• They spend less than 16 days in the UK during that tax year; or
• They spend less than 46 days in the UK during a tax year and were not resident during the previous three tax years; or
• They work full time overseas throughout that tax year and spend less than 91 days in the UK during that tax year.

1.1.4 Sufficient ties test
If an individual's residence cannot be determined by any of the automatic tests, their status will be determined by the number of ties they have with the UK and how many days they are present in the UK in a tax year. There are five ties:

• Having close family in the UK (spouse/civil partner or minor child).
• Having accommodation in the UK in which the individual spends at least one night during the tax year.
• Doing substantive work in the UK (at least 40 days working at least three hours a day).
• Being in the UK for more than 90 days during either of the two previous tax years
• Spending more time in the UK than in any other country in the tax year (only relevant if individual was UK resident in any of the previous three tax years).

The following table, showing the number of ties by reference to the number of days in the UK, will be provided in the Tax rates and allowances in the exam.
https://preview.redd.it/8akh613bhtzc1.png?width=594&format=png&auto=webp&s=a733866f4d5ed4758df145bcc732355cf821be27
1.1.5 Day spent in the UK
A day in the UK is any day in which an individual is present in the UK at midnight.
{Đây là câu chốt để biết một ngày được tính bắt đầu từ thời điểm nào}

2. Computing taxable income

An individual’s income from all sources is brought together (aggregated) in personal tax computation for each for each year.
🔑 Tax year: The tax year, or fiscal year, or y*ear of assessment *runs from 6 April to 5 April. For example, the tax year 2023/2024 run from 6 April 2023 to 5 April 2024.
{Chúng ta cần phân biệt 2 khái niệm “fiscal year” và “financial year”.
1/ Fiscal year (năm tính thuế) là đủ 12 tháng ngày bắt đầu và ngày kết thúc như trên.
2/ Financial year (năm tài chánh) là nhiều hoặc ít hơn 12 tháng bắt đầu ngày nào cũng được. Nó tương ứng tình huống thực tế; khi mở doanh nghiệp hoặc cá nhân tìm việc làm. Đâu thể đợi ngay ngày 6/4 hay 5/4 mới thành lập hay ký hợp đồng lao động.
cái này có thể hơi lằng nhằn, nôm na giống như khi ai hỏi tuổi của bạn. Bạn nói tui 24 tuổi. Nhưng thực sự là bạn sống được 23 năm 4 tháng 15 ngày hoặc 24 năm 2 tháng 13 ngày. Chỉ khi bạn đăng ký thi bằng lái xe người ta mới cần tính kỹ như vậy}
https://preview.redd.it/z90t7zsehtzc1.png?width=598&format=png&auto=webp&s=023ee4a9d9b216ada28206611501fb6b5b7344fe
{Đây là công thức tính thuế cho một cá nhân bao gồm toàn bộ nguồn thu nhập. Giải thích một số thuật ngữ:

1. Dividend: cổ tức _ an amount of the profits that a company pays to people who own shares in the company
2. Loss relief: khoản lỗ}

🔑 Total income: Total income is all income subject to income tax. Each of the amounts that make up total income is called a component.
Net income: Net income is total income after qualifying interest and trade losses.
Taxable income: Taxable income is net income less the personal allowance.

3. Type of income

Income must be classified according to the nature of the income as different computational rules apply to different types of income.
3.1 Non-savings income

• Non-savings income consists of:
• Trading income {phát sinh từ nguồn self-employed, nôm na là tự kinh doanh}
• Employment income. {thu nhập từ làm thuê, salary + welfare}
• Property income.
• Pension income. {đây là lương hưu từ national insurance, ở VN gọi là BHXH}

3.2 Savings income
Savings income is interest income, including:

• Bank interest
• Building society interest
• Interest from company loan stock
• Interest from government stocks (gilts)
• Interest from National Savings & Investments accounts

3.3 Dividend income
Dividend income is the dividends received from owning shares in companies.
3.4 Exempt income
Income from certain investments is exempt from income tax. They are therefore useful for tax planning to minimise tax from investments.
Exempt income:

• Income from National Savings Certificates
• Statutory redundancy money
• Winnings (including premium bond prizes) {tiền hoặc hiện vật mà bạn trúng thưởng, kể cả xổ số kiến thiết (XSKT) (National lottery). Để tìm hiểu thêm chức năng XSKT ở Anh , Link 1, Link 2); các bạn sẽ bất ngờ. Nói thật ở VN tui cũng chưa bao giờ được biết tiền xskt để làm gì? Đi đâu, về đâu?}
• Scholarships
• Interest on damages for personal injuries
• Local authority grants
• Income from investments made through individual savings accounts (ISAs)

{Tui để link thu nhập miễn thuế của VN cho các bạn tiện so sánh. Xem cái nào thiết thực hơn, nhiều người được hưởng hơn}
3.4.1 Individual savings account (ISAs)
There are two types of ISA:

• Cash ISA (which only has a cash component)
• Stocks and shares ISA (which only has a stocks and shares component unless the provider allows some cash to be held in this type of ISA)

The annual subscription limit for ISAs is £20,000 per tax year (2023/24). It is possible to withdraw funds from a flexible cash ISA and reinvest them without that reinvestment using up any of the annual limit.
{Thuật ngữ này tui đã đề cập ở chapter 1 sang chapter này sẽ giải thích rõ hơn, khi bạn thấy dòng “£20,000 per tax year (2023/24)”. Nó có nghĩa là con số £20,000 này nó sẽ được điều chỉnh tăng giảm theo từng năm dựa vào lạm phát và chỉ số CPI để phù hợp với tình hình kinh tế đảm bảo đời sống người dân. Chức năng của nó là để khuyến khích người dân có khoản tiết kiệm và dùng số tiền này đầu tư vào các công ty có dòng tiền luân chuyển tạo thêm của cải}
Dividend income and interest income received from investments held in an ISA are exempt from income tax. Likewise, gains on disposal of such investments are free from capital gains tax. Note that additional rate taxpayers and individuals who have already used their savings income nil band will benefit from using a cash ISA .
4.Personal allowance
The personal allowance (PA) is £12,570. It is deducted from net income to arrive at taxable income, firstly against non-savings income, then savings income and finally against dividend income. It is given to all individuals (subject to tapering - see next paragraph) including children.
{tiếng Việt là trợ cấp cá nhân, PA ở VN link. Đúng vậy, chỉ có nhiêu đó thôi. Nếu đem nó quy ra đô la Mỹ chia tỷ lệ với GDP bình quân của UK link vs VN link thì bạn biết nó thảm như nào rồi. Con số này chưa bao gồm ảnh hưởng chênh lệch giàu nghèo, trình độ cư dân, môi trường sống}

4.1 Tapering of the personal allowance

If an individual's adjusted net income (ANI) exceeds £100,000, the personal allowance is reduced by £1 for every £2 excess income. Once an individual's 'adjusted net income' reaches £125,140 or over, the personal allowance will be reduced to nil.
🔑 Adjusted net income: Adjusted net income is net income less the gross amounts of personal pension contributions and gift aid donations.
{Khi thu nhập vượt qua £100,000 thì PA sẽ giảm dần theo tỷ lệ £1 cho £2 thu nhập vượt quá, đến phần ví dụ sẽ rõ}
https://preview.redd.it/9e2csob7jtzc1.png?width=621&format=png&auto=webp&s=b63de78ffcad786aa753fe89c2f8eb500b3f9601
{Lưu ý: thu nhập tính theo năm. Ví dụ có lời giải rồi, đáng lẽ tui cũng hổng nên giải thích, tui chiều mấy bạn quá mà.
Clare có tổng thu nhập là £110,500. Có nghĩa là vượt £100,000 là £10,500. Theo tỷ lệ 1:2 như trên định nghĩa. Nên con số PA bị giảm là £5,250. Con số PA được hưởng PA= £12,570 - £5,250 = £7,320}

5. Computing tax payable

Having calculated the taxable income, an exam question could ask for one of two things:

• Tax liability
• Tax payable
  🔑 Income tax liability: Income tax liability is the amount of tax charged on the individual's taxable income.
  

Income tax payable: Income tax payable is the balance of the income tax liability still to be settled in cash.
Income tax payable is computed on an individual's taxable income. The tax rates are applied to taxable income first to non-savings income, then to savings income and finally to dividend income.
5.1 Tax rates
https://preview.redd.it/bk6qd195xtzc1.png?width=634&format=png&auto=webp&s=249fa2522cf188982150fc3aa3de11dde559e904
{Đây là link thuế suất thuế thu nhập VN, link. Tui sẽ hông vội so sánh ở đây mà cuối bài tui sẽ làm hẳn một cái scenario.}
{Tui nói cho các nghe bí mật này. Các bạn để ý quốc gia nào mà GDP bình quân đầu người gần bằng hoặc cao hơn mức thu nhập chịu thuế ở mốc thuế suất 20%, toàn nước tam quyền phân lập, càng cao hơn lại càng dân chủ; kỳ lạ thiệt}
{Các bạn thử search đi rồi comment dưới phần bình luận, tui làm trước}
{Anh quốc thu nhập chịu thuế suất 20% là £37,700 = $47,218.24}
https://preview.redd.it/bae5h7zaxtzc1.png?width=621&format=png&auto=webp&s=124cc98a64a4c87c511d1e983408ddedf54acfc7
5.2 Computations with non-savings income only
https://preview.redd.it/kub8u88dxtzc1.png?width=620&format=png&auto=webp&s=5422f67a3f47ffa0ad1fc27e3857dc5567788666
{con số £125,140 là số thu nhập mà khoản PA = 0,
125,140 - 100,000 = 25,140, PA = 12,570 - 25,140/2 = 0 }
5.3 Computation with non-savings and savings income
5.3.1 Savings income starting rate
There is a tax rate of 0% for savings income up to £5,000 (the savings income starting rate limit). This rate is called the savings income starting rate. The savings income starting rate only applies where the savings income falls in the first £5,000 of taxable income.
Remember that income tax is charged first on non-savings income. So, in most cases, an individual's non-savings income will exceed the savings income starting rate limit and the savings income starting rate will not be available on savings income.
{con số £5,000 này nó thể hiện sự nhân bản, ưu đãi cho savings income. Với những người thu nhập thấp (cái khoản Non-savings income thấp), mà chỉ sống dựa vào tiền lãi (savings income) thì họ sẽ được ưu đãi thêm thuế suất 0% của £5,000 bên phần savings income của họ, sẽ giải thích rõ bên dưới phần minh họa}
The savings income starting rate counts towards the basic rate limit of £37,700 and the higher rate limit of £125,140.
5.3.2 Savings income nil rate band
There is a tax rate of 0% for savings income within the savings income nil rate band. The savings income nil rate band for 2023/24 is £1,000 if the individual is a basic rate taxpayer, and £500 if the individual is a higher rate taxpayer. There is no savings income nil rate band for additional rate taxpayers. The savings income nil rate band counts towards the basic rate limit of £37,700 and the higher rate limit of £125,140.
{Lại là ưu đãi (dành cho savings income), con số này sẽ thay đổi tùy vào từng năm theo lạm phát và CPI, £1,000 thu nhập thấp, £500 cho trung lưu, £0 cho thu nhập cao}
https://preview.redd.it/nv3ukb5qytzc1.png?width=604&format=png&auto=webp&s=eeb97111b521f4feb86ea447bb263818b0af98fd
{Như tui đã nói ở lời mở đầu, ACCA là chứng chỉ nghề nghiệp nên mọi scenario đều là thực tế. Con số £5,000 dành cho đối tượng là người hông làm ra tiền (non-savings income thấp) như người già, về hưu, tàn tật; chủ yếu dựa vào thu nhập từ tiền savings income.
Các bạn nhìn vào hình thấy cô Alicia này tổng thu nhập là £23,170 trong khi gdp bình quân đầu người của Anh là $46.125,26 (để ý ký hiệu ngoại tệ), so ra thì thu nhập rất là thấp.
Bạn nhìn xuống phần tính thuế của savings income sẽ thấy phép tính £2,400 (5,000 - 2,600) x 0%
này là do quy ước tính toán bên Anh nên người ta viết vậy (tui thấy kiểu viết này nó gọn), người VN mình sẽ thấy hơi khó hiểu, phép tính (5,000 - 2,600) là để giải thích cho chúng ta biết £2,400 từ đâu mà ra. Theo kiểu VN sẽ là :
(5,000 - 2,600) = £2,400
2,400 x 0% = £0
Để hưởng trọn vẹn £5,000 này thì thu nhập từ Non-savings income ≤ (PA =12,570), lớn hơn đồng nào thì bị trừ.
Con số £1,000 này là được hưởng theo mức thu nhập, do net income của Alicia ≤ £37,700 (xem lại bảng phân loại thu nhập) nên được hưởng ưu đãi £1,000, thu nhập trung bình £500, thu nhập cao £0}
https://preview.redd.it/dcvjmxjj0uzc1.png?width=667&format=png&auto=webp&s=7eab7d54206e64a845e11ddbe4d830f4dde9b15f
{tương tự}
5.4 Computations with non-savings, savings and dividend income
5.4.1 Dividend nil rate band
There is a tax rate of 0% for dividend income within the dividend nil rate band. The dividend nil rate band is £1,000 for all taxpayers.
The dividend nil rate band counts towards the basic rate limit of £37,700 and the higher rate limit of £125,140.
{Lại ưu đãi, £1,000 lần này là dành cho dividend income}
https://preview.redd.it/gnzlxskz0uzc1.png?width=571&format=png&auto=webp&s=58fca987159de15193d91e9fb9c8ecaf615594ad
{ở minh họa này là điển hình cho thu nhập của một người Anh}
{ảnh bị chia ra 2 nửa, nửa trên là tính và phân loại thu nhập, nửa dưới từ dòng chữ “income tax” là tính thuế thu nhập}
{tui dung từ “ưu đãi” là chưa đúng trong chuyên môn, đúng ra là trợ cấp (allowance)}
5.5 Transferable personal allowance (marriage allowance)
An individual can elect to transfer £1,260 of their PA to their spouse/civil partner if certain conditions are met. This is sometimes known as the marriage allowance.
Neither the spouse or civil partner making the transfer nor the spouse or civil partner receiving the transfer can be a higher rate or additional rate taxpayer. The spouse/civil partner receiving the transfer does not have an increased PA. Instead, they are entitled to a tax reducer of £1,260 x 20% = £252. The tax reducer reduces the individual's tax liability. If the individual has a tax liability of less than £252, the tax reducer reduces the tax liability to nil.
{phía trên là trợ cấp dành cho tất cả mọi người, kết hôn xong hưởng thêm trợ cấp. Khoản trợ cấp này cho cặp vợ chồng kiểu một người nội trợ, một người thu nhập chính. Cái nước gì mà lắm trợ cấp thế.}
https://preview.redd.it/d9lrfcqw1uzc1.png?width=585&format=png&auto=webp&s=be27d28278de86e26fedf35c52b549049dbfa765
{PA (personal allowance) tui giải thích nốt lần này cho thuật ngữ này, lần sau thì phải tự hiểu}
{Ý nghĩa: Nếu partner xài chưa hết khoản PA thì có thể chuyển tối đa £1,260 cho người kia này, thực tế chỉ chuyển sang cho partner của mình được 1/5 thôi, lý do tránh lạm dụng, và cũng để khuyến khích cả hai vợ chồng đều nên đi làm để hưởng tối đa khoản trợ cấp.}
{Trong trường hợp khác Alec có net income = £12,000 chẳng hạn. Trong kế toán con số trong ngoặc đơn là số âm. (500) = - 500}
https://preview.redd.it/6xo61l952uzc1.png?width=566&format=png&auto=webp&s=10b98b8780218c828f10db319dcac8b932a94d8d

6 Gift aid

🔑 Gift aid: One-off and regular charitable gifts of money qualify for tax relief under the g*ift aid scheme *provided the donor gives the charity a gift aid declaration.
(a) Basic rate A gift aid donation is treated as though it is paid net of basic rate tax (20%). This gives basic rate tax relief when the payment is made. For example, if the taxpayer wants the charity to receive a donation of £1,000, they would only need to make a payment to the charity of £800. The charity reclaims the 20% tax relief that the taxpayer has received, resulting in a gross gift of £1,000.
(b) Higher and additional rate Additional tax relief for higher rate and additional rate taxpayers is given in the personal tax computation by increasing the donor's basic rate limit and higher rate limit by the gross amount of the gift. To arrive at the gross amount of the gift you must multiply the amount paid (the net amount) by 100/80. In the above example, the gross amount would be the amount paid of £800 x 100/80 £1,000. The effect of increasing the basic rate limit is to increase the amount on which basic rate tax is payable. This is sometimes called 'extending the basic rate band." The effect of increasing the higher rate limit is simply to preserve the amount of taxable income on which higher rate tax is payable. No additional relief is due for basic rate taxpayers. Increasing the basic rate limit is irrelevant as taxable income is below this limit. The gross gift aid donation is also deducted from adjusted net income (ANI) for the purposes of tapering the personal allowance.
{Chánh phủ Anh tạo ra quy định này để khuyến khích “higher rate and additional rate taxpayers” làm từ thiện nhiều hơn vì họ sẽ hưởng ưu đãi về thuế. Còn ở VN thì gần như việc đóng góp từ thiện này ít khi mà taxpayer khai báo và cũng như tỷ lệ được hưởng ưu đãi cũng hông cao với tỷ lệ 1:1 [link]; không như Anh quốc là tỷ lệ 5:4}
https://preview.redd.it/4e7ts52l2uzc1.png?width=682&format=png&auto=webp&s=52d402c9cc3dc1bca905a73eea8b264c2c4e8fd2
{Theo như tui thấy tất cả các môn liên quan đến luật và quy định thì việc đọc lý thuyết là để nắm các thuật ngữ và định nghĩa. Còn muốn hiểu thì phải làm bài tập minh họa}
{W1, W2 viết tắt của từ Working 1,2 để giải thích con số từ đâu ra}
{Solution đã trình bài rõ rồi, điều mà tui nhấn mạnh cho các bạn thấy việc mà cô Magaretta góp £5,000 đã làm tăng Basic rate limit như công thức từ £37,700 to £43,950}
{Vậy nếu cổ hông nguyên góp từ thiện thì tax liability là nhiêu?
Solution
https://preview.redd.it/xd5b2f3o2uzc1.png?width=638&format=png&auto=webp&s=52cce7bc9706f7d7965bed19304c86d456818d07
{số chênh lệch = 33,382 - 32,132 = 1,250; 1,250/5,000 = 1/4.
Các bạn thấy đấy ở xứ tam quyền phân lập làm từ thiện được phước rồi còn được claim lại tiền thuế, góp £5,000 claim được £1,250}

7 Qualifying interest/qualifying loan

Interest paid gross on the following can be deducted from total income:
(a) Loan to buy plant and machinery for use in a partnership or employment
(b) Loan to invest in partnership
(c) Loan to buy interest in employee-controlled company
(d) Loan to invest in a co-operative
For the purposes of TX, qualifying interest is deducted from non-savings income first, then from savings income and lastly from dividend income.
{Ở đây khi bạn cho người khác vay để lấy lãi thì thu nhập từ tiền lãi này sẽ được miễn thuế nếu các khoản cho vay đó thỏa mãn các điều kiện nêu trên}
{Một lần nữa các bạn thấy chính sách họ làm ra là để khuyến khích đầu tư}

8 Married couples and couples in a civil partnership

8.1 Spouses and civil partners

Spouses and civil partners are taxed as two separate people. Each spouse/civil partner is entitled to a personal allowance depending on their income. Spouses and civil partners should ensure, where possible, that each spouse/civil partner uses their main nil rate band, savings income nil rate band and dividend nil rate band (eg by transferring assets, bank accounts or shares).
{Đoạn này để giải là khi tính thuế của vợ/chồng thuế suất của ai thì dùng của người đó. Nghĩa là chồng thu nhập cao, vợ nội trợ thu nhập thấp thì thu nhập của ai tới đâu sẽ có thuế suất tới đó, chứ hông gộp chung để làm thống kê. Đề cao tính cá nhân và bình đẳng trong cơ hội. Chứ hông như nước nào đó, hông biết từ lúc nào mà “thu nhập hộ gia đình” trở thành tiêu chí để thống kê}
https://preview.redd.it/tpaw0bqx2uzc1.png?width=625&format=png&auto=webp&s=23ca8a8a17970d9817fe81ab143df3d458f1ba8e

8.2 Jointly held property

Income from jointly held property is split 50:50 unless the couple make a joint declaration to HMRC specifying the actual proportions they are each entitled to.
{Thu nhập từ tài sản chung thì chia đôi, chẳng hạn 2 vợ chồng có căn nhà cho thuê mua trong thời kỳ hôn nhân tạo ra thu nhập £48,000/năm thì đến khi tính thuế sẽ chia đôi. Cộng vào thêm thu nhập mỗi người £24,000}

9 Child benefit income tax charge

An income tax charge applies if a taxpayer receives child benefit (or their partner receives child benefit) and the taxpayer has adjusted net income over £50,000 in a tax year. Adjusted net income is defined in the same way as for the restriction of the PA described earlier in this chapter. The effect of the charge is to recover child benefit from taxpayers who have higher incomes.
A 'partner' is a spouse, a civil partner, or an unmarried partner where the couple are living together as though they were married or were civil partners.
If the taxpayer has adjusted net income over £60,000, the charge is equal to the full amount of child benefit received. If the taxpayer has adjusted net income between £50,000 and £60,000, the charge is 1% of the child benefit amount for each £100 of adjusted net income in excess of £50,000. The calculation, at all stages, is rounded down to the nearest whole number.
If both partners have adjusted net income in excess of £50,000, the partner with the higher adjusted net income is liable for the charge.
https://preview.redd.it/1zix7on53uzc1.png?width=653&format=png&auto=webp&s=e3e9b4de3f9bb2852b2dcabdcbdf222a1eab511d
{Các bạn nhìn vào ảnh thấy “child benefit” £1,828. Tui xác nhận là có nhá, con số này thì tùy trường hợp, nhưng trong khuôn khổ môn F6 Taxation UK sẽ hông đào sâu. Và đây trợ cấp cho cha/mẹ có con nhỏ bằng cash (tiền mặt). Ngoài ra, các bạn hay nghe là ở xứ tam quyền phân lập trẻ em được ăn (bữa trưa) + học “miễn phí”, y tế “miễn phí” đúng hông? Hồi đó giờ nghe hông à chưa thấy bao giờ, tui cho các bạn thấy chuyện này là có thật, link. Dĩ nhiên nói miễn phí là chưa chính xác, nhưng chi phí đó là từ tiền thuế (nói chung) và thuế thu nhập mà nãy giờ chúng ta tính đấy.}
{Đọc tới đây tui biết nhiều bán sẽ muốn đi lắm rồi. Tốt thôi đi được cứ đi nhưng phải là hợp pháp mới được hưởng đi bất hợp pháp là phạm tội hình sự. Nhưng tui muốn nhấn mạnh cho các bạn biết VN có 100tr dân trừ 8tr ra thì còn 92tr, 92tr người này đâu thể nào đi hết được. Vậy nên đây là bài học mà tui muốn các bạn phải nhớ kỹ.}

10 Accrued income scheme

Gilts are securities issued by the UK Government as a way of borrowing money. Interest is paid to the holder of the gilt (the investor) in fixed amounts on fixed dates.
The accrued income scheme ensures that a taxpayer who sells a gilt is taxed on any interest income included in the proceeds. Similarly, relief is given to the purchaser of the gilt for the interest included in the price paid.
As a forthcoming interest payment approaches the price of the gilt will start to increase. This is because a purchaser of the gilt will be entitled to the next interest payment, so the closer to the interest date we get the more expensive the gilt becomes as investors are willing to pay more for the gilt.
Usual income tax rules state that interest is taxable on individuals when it is received. However, where an individual holds gilts with a total nominal (face) value of more than £5,000 and sells the gilts for a price which includes interest, the amount of interest which has accrued since the last interest payment up to the date of the sale is taxed as savings income on the seller.
When the interest is paid to the buyer of the gilt, they are given tax relief by deducting the seller's accrued income.
{Gilt là trái phiếu chính phủ}
https://preview.redd.it/s31ual4g3uzc1.png?width=657&format=png&auto=webp&s=ac550d02103f10fbbf36e879d824e92c8d0b4357
Do đã post chỉ cho dán tối đa 20 ảnh. Vậy nên sang post sau mới so sánh thuế giũa VN và UK.
(còn tiếp)

For context I am 19 and have 0 form of ID. No bank account or ID like a passport or a driving licence. I don't have contact with my parents and thats not really an option to get contact with them. All I have is a birth certificate and National insurance number. Where do I begin and how to I get about getting an ID. I have wasted money trying to get ID and called up many places and they say I have to be in presence with a biological parent to confirm my identity. If I've missed information please ask and any help would be appreciated. I also I'm in England

For context I am 19 and have 0 form of ID. No bank account or ID like a passport or a driving licence. I don't have contact with my parents and thats not really an option to get contact with them. All I have is a birth certificate and National insurance number. Where do I begin and how to I get about getting an ID. I have wasted money trying to get ID and called up many places and they say I have to be in presence with a biological parent to confirm my identity. If I've missed information please ask and any help would be appreciated.

Investing in solar panels is a significant decision. It's essential to choose the right installer to ensure your system performs optimally and provides you with long-term benefits. But how do you know which installer is the right fit? Asking the right questions is key.
This comprehensive guide will equip you with the crucial questions you should be asking potential solar installers to make an informed choice and maximize your solar investment.

1. Experience and Credentials

• How long have you been in the solar business? Experience matters. Established companies often have a proven track record and in-depth knowledge of the industry.
• Are you licensed and insured? Verify their credentials to protect yourself from liability and ensure compliance with local regulations.
• What certifications do you and your team hold? Look for certifications like NABCEP (North American Board of Certified Energy Practitioners), which indicate a commitment to quality and expertise.

2. System Design and Components

• What type and brand of solar panels and inverters do you recommend, and why? Different components have varying efficiency levels and warranties. Understand their choices to assess suitability for your needs.
• How will you customize the system design for my home? A tailored system design ensures optimal energy production based on your roof size, orientation, and energy consumption patterns.
• What is the estimated annual energy production for my system? Get a clear projection of energy output to gauge potential savings.

3. Installation Process

• Will you handle permitting and inspections? Navigating paperwork can be complex. Confirm if the installer takes care of these crucial steps.
• How long will the installation take? Understand the estimated timeline to manage your expectations.
• Do you use subcontractors, or are your installers employees? Ensure accountability and quality control by knowing who is directly responsible for the work.

4. Costs and Financing

• What is the total cost of the system, including installation and permits? Get a comprehensive breakdown of expenses to avoid surprises.
• What financing options do you offer? Explore loan options, lease agreements, or power purchase agreements (PPAs) to find the most suitable payment plan.
• Are there any rebates, tax credits, or incentives available in my area? A knowledgeable installer can help you maximize your savings by accessing applicable financial incentives.

5. Warranties and Maintenance

• What warranties do you offer on the solar panels, inverter, and installation? Understand the coverage period and terms for each component to safeguard your investment.
• What kind of ongoing maintenance and monitoring do you provide? Ensure optimal performance and address any potential issues promptly.

6. Customer References

• Can you provide references from past customers in my area? Speaking to previous clients can offer valuable insights into the installer's work quality and customer service.
• Do you have online reviews or testimonials I can read? Check online platforms for feedback from other homeowners.

Additional Questions to Consider:

• What happens if my roof needs repairs or replacement in the future?
• How will the solar panels affect my roof warranty?
• What is the expected payback period for my system?
• Can you provide a detailed energy production estimate for each month?
• What happens if you go out of business?

Researching Competitors for a Better Outcome

To ensure you get the best possible deal and service, research multiple solar installers in your area. Compare their answers to these questions, their experience, and their prices.
Look for:

• Local Expertise: Companies familiar with local regulations and weather conditions
• Transparency: Installers who provide clear and detailed information
• Customer-Centric Approach: Companies that prioritize your needs and concerns
• Competitive Pricing: Fair and transparent pricing with no hidden fees

FAQs

• How do I know if my roof is suitable for solar panels? Ask the installer for a professional assessment. They will evaluate your roof's size, orientation, and shading to determine its solar potential.
• What if I don't own my home? Can I still get solar panels? Explore options like community solar or ask the installer about leasing programs for renters.
• Do solar panels require a lot of maintenance? Solar panels are generally low maintenance, but occasional cleaning and periodic inspections are recommended.
• Do solar panels increase the value of my home? Yes, studies have shown that solar panels can increase property values.

Read More: How Long Will It Take To Get My Solar Battery

Conclusion

Choosing the right solar installer is crucial for a successful and rewarding solar experience. By asking these insightful questions, you can confidently select a reputable company that aligns with your needs and budget, ensuring your transition to solar energy is smooth and rewarding. Remember, a well-informed consumer is an empowered consumer!

Hello everyone!
I'm considering pursuing a nutrition certification alongside my personal trainer certification, but I'm unsure if it's worth it. Specifically, I'd like to know:

1. What opportunities would be available to me with this certification, either in a regular gym or elsewhere? Are there job prospects based on this certification?
2. How would obtaining a nutrition certification impact my liability insurance? (I believe it's nearly impossible to achieve 100% success as a personal trainer without providing some form of meal plan or nutrition advice to clients. However, it's also essential to avoid getting into trouble for actions not permitted for personal trainers.)
3. Which certification is the most known/respected?
4. Does having a nutrition certification along with a personal trainer certification make you an elite trainer or result in a higher per-session salary or commission rate?
5. What specific areas can someone with a nutrition certification work in, and where is the boundary they must not cross, which is designated solely for registered dietitians? For example, can I write a meal plan for my client? Can I advise them to reduce their sugar intake or increase their protein intake by 20 grams per day? Can I suggest they eliminate regular soda or replace it with zero-calorie soda or flavored water? Can you provide some examples that distinguish the scope of work between someone with a nutrition certification and a registered dietitian?

If you hold a nutrition certification, please share your experience regarding how it may or may not have helped your personal trainer career or if it has opened up new job opportunities beyond the gym.

Residential Contracting 101
With over 20 years of building experience, I would like to share with you my insights in navigating becoming a successful contractor. With many different avenues of the building world its key to understand what problems will arise on any given day. A man once told a saying that stuck-the 6 p’s in life- Piss Poor Preparation leads to Piss Poor Performance. Preparation builds everything in construction, without preparation the jobsite will not run correctly. The best advice I was ever given was to learn a little about every trade giving you the ability to understand trade lingo and secrets. An example would be painters use the terminology flash; this means when the sub structure bleads through the paint. Subcontractors will give the best pricing if they respect your knowledge of the industry. If the subcontractor feels they will have to hold your hand through the job they will charge an extra fee…i.e. I call it the aggravation fee. In this blog I will explain the key elements in finding success in all aspects of the industry. Contracting is a physically and emotionally demanding job which requires planning and foresight to complete projects on time within budget. Picking your customer is just as important as picking your employees or subcontractors. I have worked for some of the most demanding customers leading me to question at the end if the job was even worth it. Sleepless nights, constant changes, lack of payment, lawsuit threats, adding work that was in the contract are just a few things you could face with a tough customer. With so many moving parts at all times it is critical to be able to adapt to changes within a short time frame. Materials will come in damaged, subcontractors will be late, employees will get sick, but the deadline you set does not change. The stress can be overwhelming at times keeping your mind in a good place is key to navigating all that is thrown at you. Choosing your client picking the right jobs-Keep these questions in mind The first question to be asked is what the time frame is to start the job to see if it fits within the timeframe for your business. If the time frame doesn’t work then move on from the project or let them know when you would be available to start. If the client really wants to use, they will wait until you are available. Taking on too much work will only lead to problems. Construction is a serviced based business, staying on top of the project and client will eliminate an unhappy customer and construction issues that will be over seen. With online presence if details are missed and customer service lacks it will only be a matter of time the phone will not ring. The second question to be asked to the client is do they have a budget in mind for the project. If they answer yes this is good, follow through with what the budget is. If the budget seems low let them know, this will eliminate a tire kicker, educate them on what the price range could be. If the budget seems reasonable then continue the discussion to the next question. If they answer no let them know that you can give them an estimate to see if the project is feasible with their finical capabilities. Taking on a job that is not correctly budgeted will lead to an unsatisfied customer due to non-transparency of the construction cost. The third question to be asked is anyone else bidding on the job, if the answer is yes, understand you might just be number check for the contractor doing the job. Dig a little deeper and find out how many numbers they are getting and why. If your business model is to be competitive be completely transparent with customer, this will gain trust with them. Let them know you get what you pay for and if you they choose the lowest bid it could lead into lack of quality of work.
The fourth question I will ask is there any specific subcontractors they wanted to use. If the answer is yes then I would explain to them you only use the subcontractors you have a working relationship with. Otherwise, this could backfire as the subcontractor might not show, do subpar work, talk behind your back to the homeowner. In my experience I would stay away from using any homeowner to alleviate problems down the road. A quick conversation now can save headaches down the road. The fifth question I will ask are planning on getting the job permitted, this needs to be known it takes more time for the permitting process. Plans will have to drawn submitted and approved to the city before work can commence. The sixth question I will ask if a residential remodel is are you going to be living through the remodel if yes understand this will take more time to navigate the project due to answering questions and cleaning the house on a daily occurrence. I would recommend seeing if the customer would be willing to move into an Airbnb or friends for at least the demo portion of the project. If they do plan on living through the remodel add a couple hours a day to accommodate the extra time that will be required. The seventh question I would ask in a residential remodel is how old the house is to see if there is asbestos that would need to removed by a proper company. A home built before 1979 will most likely have some asbestos in the house, use a licensed company with proper insurance to dispose of the materials. If everything looks good to this point find out a little more about the client personality. If the client seems reasonable, I would bid the job. Unreasonable people can cause you more stress than its worth. These are some red flags I would look out for. Some jobs are not worth the money. Very demanding in the way you are going to perform your job- I.e., tell you how you are going to do your job- You’re the professional not them! Give you a hard time about your price- haggle with price you estimated- The price is the price! If they are a family with little money and you want to help them out is one thing, if they are trying to beat you down is another. Mention they have a lawyer-there is no need for them to bring up that they have a lawyer - Run for the hills as if the job goes south, you will be the one losing out! Tell you what the payment terms are. It’s your business you get paid how it works for your company. If you want to get paid every Friday, put it into your contract-If the clients do not agree move on it will save you frustrations If they talk bad about the last contractor, chances are they will talk bad about you. There is a reason why the contractor does not work for them anymore, unless he did subpar work this a red flag Clients are using an interior decorator that will purchasing all of the materials- The materials could be ordered incorrectly by the interior designer your company will not make the mark-up it deserves. Interior decorators usually add time to the job as well as act like your boss. Charging a little extra for the time and stress that it will entail is only fair. Clients want to purchase the materials- You are using your knowledge to buy the correct materials-The mark up on the materials keeps the doors open working for wages only pays the bills The husband and wife do not get along-You will become the mediator between the couple it will lead to taking sides a losing proposition- A drama free work place is always best! Dangling carrot-if you do this job the next one will be better-Only look at what there offering at the present moment, if its not a good fit do not take the job for a job down the road…Its not worth chasing a job that might not happen! The Art of the Sale First things first selling your company is all about presentation. In meeting your clients for the first time show up with a collared golf shirt tucked in, belt, nice jeans, and newer shoes. Have a truck that a clean, no dents scratches, preferably washed the day you are going into your meeting. Have a leather note pad that is clean no dirt or paint visible. Show up 5 minutes early, if you’re running a little late shoot them a text to let them know. Treat the situation as if were going on a first date, best foot forward. As you introduce yourself give them a warm greeting, letting them know you are very interested in the work. Find out a little about them, hobbies, where they lived, etc etc. You are going to be working with them on a daily basis its nice to know what makes them tick. Having a good working relationship from the start is key forming a solid relationship. As the conversation progresses find out who wears the pants in the family…ie who’s the final decision maker. If its fits the wife, chances it is…..then kindly let the husband know happy wife happy life when their in a stall mate on an issue. As your looking at the project throw in some suggestions of what you think would look good from past experiences, this will get their attention that you have knowledge and want what’s best for them. If you see ways to save them money in their project let them know, money is a large point of the sale keep that in mind. Mention that you’re not the least expensive contractor but you’re not the most expensive either. Your customer satisfaction is your number one goal which leads to more time spent on keeping them happy. One happy customer will lead to another, one unsatisfied customer leads to work in the future. Bring up the fact the finishing the job on time is key goal to your business, many contractors run several jobs at once causing the jobs to be finished way behind schedule. You must stand out as having integrity, good morals, and the ability to problem solve to get the job. The clients will be testing you to see if you’re a good fit as well. Keep in mind as you take your notes that you must not forget anything they mention as it will come back before the job is completed…i.e. we mentioned that to you before we started the job! Take pictures of the proposed area for work, that way you can use it to better right your estimate. Let them know you will give them a detailed outline of when the job will be completed letting them see how long each phase will take and correlate it with your payment schedule. Before you leave their house let them know when the estimate will be sent to them. MAKE SURE YOU HIT THAT DEADLINE! Once you sent the email over with estimate make sure you get confirmation that they received it. Wait at least 2 days before checking with them, hopefully they contact you first! If they want negotiate the price, let them know that it is the best price that you can manage, its not worth losing money before you start. I closed 80% of the work I estimated by being very transparent and friendly. If you come off with an attitude charge double what the going rates are you might only land 1 out of 10 jobs as well as getting the reputation of being expensive. Bidding the job Looking up industry standards on pricing is what I would go buy for pricing. If you google the coat of any installation there will be a cost range for everything. Looking at the cost ranging from high to low I would tend to be in the middle. Some items might be low on the internet if this is the case use your best judgment not to lose money. Closing sales is key to success and keep the doors open for business. Being in the middle on pricing is key as most customers shy away from contractors that are extremely low or high on the price range. I tend not bid out hourly as wages do not pay for retirement. Bidding is better as customers no the exact price of the cost of construction. It also keeps the job moving quicker as time and material contractors take longer to complete projects…Thus costing the client more money and valuable time they could spend in their house. Using a Contract Using a detailed estimate tied to a contract covers your butt in 99% of the time. Having a piece of mind that every aspect of the job is covered in the estimate and contract protects both your company and the client. Key terms to include in your estimate/contract are. Have a schedule on excel showing the start dates and dates of each trade this will show the customer you are organized with time lines. If not written in the detailed in the estimate the item is excluded- This ensures if its not written down its not included. TBD- To be Determined- A phrase on a line item that has yet to had final decision of products or service needed. -The pricing will follow the decisions to be finalized Give out what your written warranty will be for parts and labor this changes state to state. If the homeowner provides the product than no warranty will be given on that particular item. In the contract have a start date and end date with the verbiage subject to change due to weather, product delivery, change orders Have a progress payment schedule to ensure the client understands when funding will be expected-Including if not payment is rendered service to the project will stop. Have written terms of how change orders will be charged-cost plus 20% or a set fee Make sure in your contract that arbitration is required versus going to court- This will save lawyer fees and going to court Many contracts can be found online and each state requires different contracts
Finding leads Finding leads is easy with the right network of people. I personally do not find working for friends or family members a good fit. Relationships get strained when money is involved, causing undue stress for both parties. I have listed a couple of ways to build a network or find work using the internet. Get in contact with realtor’s- Realtors have a big client base of homeowners who need work done Contact local Architects to see if they are working with any general contractors Leave some business cards at your local materials suppliers-Doowindow/lumber-many times clients will ask salesman for a referral. Join a business networking group- BNI is one of many Join a internet website lead generation company- Houzz, Angie’s List, Home Advisor, thumbtack, Yelp run an ad on craigslist Use a marketing company to market your website-This could become costly with little results Create a Facebook business page Create a Yelp business page
Building your subcontractor base Having 2 subcontractors for every trade, gives you the flexibility of completing jobs on time if the one the subcontractors is too busy at the time you need their service. Your subcontractors are the face of your business, choose owner run companies that are professional. Check to make sure there license are up to date..ie workman’s comp, liability insurance, state license. Choosing subcontractors with lettered vans, logoed t-shirts is s key to looking professional in the clients’ eyes. In the past I have gotten a lot of subcontractors for material supply shops, stopping by jobsites, researching the internet using Yelp, Home Advisor, etc etc. Once you get one good subcontractor ask them if they know any other trades they would recommend. One good subcontractor leads to another in most cases. The key to having a good group of subcontractors is to let them know that you are there to get help them get the job done. They do work for you but without them you are nothing…keep that in mind! Make them aware a clean jobsite is required at the end of everyday to ensure the proper safety for all parties including theirs! Over the years I have referred a lot of companies work when there is only 1 trade needed. Referring work to subcontractors is a good way to get top priority when you have work that needs to be completed ASAP. Timing is everything in times of emergency having a good group of subcontractors will make your business run smoothly. Pay your subcontractors immediately after performing work, this will make them feel appreciated! A happy subcontractor is one that will gladly go the extra mile for you knowing that there not just a number to your business! Buying lunch once a week for the jobsite is always a good token of appreciation!
Supervising In supervising any jobsite its key to monitor everything from materials on hand, weather, vehicle parking (if applicable), jobsite safety, and subcontractors’ workmanship. If you hired a professional there should be little supervision in the work being performed, on rare occasions a new hire might need some mentoring to get the results completed correctly. If you see a problem with there work address it with the worker directly, no need to call his boss…. building repour with the worker letting him know you got his back goes miles down the road! Checking in on the job first in the morning to answer any questions or changes that need to be conveyed and once in the afternoon to make sure all work be completed is done per construction industry standards. A job that is run blindly will have many more issues than one that is watched over. I have seen many jobs with no site supervision, leading to subpar quality work as well as safety hazards. Its better to be like an eagle than cluck like a turkey!
Working with the City/Inspectors On permitted jobs the city and site inspector will be a large part of how smoothly the job runs. Each phase of construction has an inspection allowing for the project to continue. Make sure your subcontractors are aware that the project is inspected before starting the job. The best way to stay on his good side is to provide a clean jobsite and having the job built to the highest standards possible. When having the site inspected be courteous to the inspector asking any questions or concerns you have with the work during the job. Being completely transparent will save you aggravation of problems down the road. The more he trust you the better if you seem sneaky or rude he will make your life a living nightmare! Many inspectors will have an attitude towards you….I suggest keeping quiet and doing what ever he wants….he’s the boss no need to get in a pissing match you will not win at. How to deal with irate customer Stay calm during any argument with an irate customer. Never raise your voice or show that you are bothered by their disgruntled behavior. If the customer is trying to get more from you than agreed upon stand your ground. Worst case scenario is you walk from the job, which in the long run be more of a loss for the client. I have only run into a couple of these clients; they are unreasonable and not worth losing sleep over a few dollars. Its best to terminate the relationship as it would be my best guess that a referral from this customer would not be one you wanted anyway. If you feel it was just a miscommunication on your end, take reasonability and remedy the problem. Taking accountability for your mistake will go a far way in their eyes and on future issues that arise. Prepping the homeowner pre-construction Before starting the job, it very important to give the homeowners a warning of what will happen during the construction process.

1. All furniture in the proposed working area must be moved- I would recommend having the clients take care of this to limit the risk of damage to their belongings.
2. There will be dust that will be in the house up to 3 months after construction-I would recommend hiring a construction cleaning company at the end of the job even so after it is cleaned dust will be present months after words.
3. There will be conflicts between you in the homeowner at some course of the job. - You will do your best to eliminate them as quickly as they arise-i.e. material damages, miscommunication, job delays
4. All decisions on materials must be made before the start of the job- this will eliminate job stoppage due to materials not being on site.
5. All materials will be on site before commencement of job-
6. Payment structures must be made per contract otherwise job will stop until payment rendered
7. Cars are to be moved out of the driveway- Ensures ease of loading and unloading of materials/tools
8. Give the specific hours that workers will be present- i.e. 7-3:30
9. Determine what areas are allowed to be used as staging for tools/materials
10. If animals are present in the home that they put outside or in a room during the day
11. All valuables in the house are locked in safe
12. Ask if using client’s household bathroom is okay or to bring in Porter Potty
13. Being transparent as possible is key to keeping a great relationship with your client!

During Construction During construction it is key to take detailed photos to eliminate any damages that were not caused by the construction process. I would also make a video to ensure all areas are included. All subcontractors should also take progress pictures to ensure if problems arise in the future, they will not be responsible for any work that they did not perform. Keep an on-going log of progress to the homeowners and share the pictures for there records. This will keep homeowners excited of the progress being made. When the house is gutted to the studs it is important to have construction photos showing where all utilities are run in the walls or sub floor. If there is a problem in the future there will photos showing all utility locations. Protect all flooring with plywood or floor protective. I also like to protect front door and tarp all areas where subcontractors are to be working. Make sure to cover any chandeliers/furniture/doorways with plastic to eliminate dust. Ask the homeowners if they have any concerns that they could think of. We’re all human and possibly a detail was missed! Post Construction Phase If the project went smoothly appreciation should be shown to the customer. Find out if the husband likes a particular type of liquor. Bring the wife a bouquet of flowers. Send a Christmas card to the family letting how much you appreciated the work. You know you have done a good job if they tell you they will refer you to their friends. The best compliment you could receive is a good referral. In Summary Try to find a knitch in the market, I found kitchens to be a great remodel projects. Bathrooms are tough as they are small, expensive with little profit margin with every trade involved. Windows/doors are also another great knitch as they can be installed quickly. There are so many different remodeling items that can be stream lined to make the selling installing process flawless. Once the core group subcontractors are in place the job almost runs itself. Every day is a learning experience with new materials or methods in construction. Keeping up with codes, materials, fluctuating labor and material cost is a job within itself. Anyone can be a contractor with the right mindset.

I have had a few visits in the past few months to a hospital's eye clinic for some vision issues. We currently believe that are a consequence of migraines, but as I am potentially high risk for glaucoma and other issues (high myope w/ high C/D ratio and elevated IOP occasionally), they were understandably cautious and performed several tests to rule out any ocular pathology.
I recently had a visit where after an abnormal (but potentially artifactual) HVF, an OCT of the retina and macula was performed. I received an insurance denial for this visit, potentially sticking me with a $1500 bill.
In the EOB, reimbursement for the visit (99214) was approved, but the two imaging studies (92133 - OCT optic nerve and 92134 - OCT retina) were both denied. Attached was the remark code "219 Policy excludes eye exams, glasses, lenses or fitting thereof" Potentially of note, I had a prior visit where both procedures were billed for and paid in full by insurance.
I messaged the clinic, who informed me that other patients on my insurance have had this issue with payment for imaging. They told me that they had submitted everything correctly, and that the insurance representative had told them that they would refuse to cover the exam. My insurance company told me, however, that they have not received any medical records for the claim (which I doubt frankly because the clinic told me the opposite). Has anyone had issues with UHC losing records after the hack? This could be a possibility maybe.
I emailed UHC on advice of the clinic. I asked them (paraphrased) the following questions. I assume I am correct in the assumptions - let me know if I'm not:

1. How would you be justified in denying claims for opthamalogical treatment when part of a medical visit. The visit was a 99214 which may only be used for E/M visits, while a routine eye exam would be submitted as a 92xxx. If they want to rely on a claim that this was part of routine treatment, wouldn't the provider have not been able to bill a 99214?
   
2. In what case ever would SCODI (92133 and 92134) be performed as a routine eye exam? The tests are only indicated for diagnosis, evaluation, and treatment of medical issues.
   
3. How do you justify suddenly denying the 92133 and 92134 when you have paid them before for similar issues (which have been progressively worsening)
   

I received the following message from UHC:

We apologize for the confusion, I'd like to explain further regarding your Policy Certificate Exclusions and Limitations agreed upon your school which is XXXXX. Based on your Exclusions and Limitations: Routine eye examinations are excluded, same will apply to the following: a) Eye refractions; b) Eyeglasses; c) Contact lenses; d) Prescriptions or fitting of eyeglasses or contact lenses; e) Vision correction surgery and; f) Treatment for visual defects and problems.
This exclusion does not apply as follows: 1. When due to a covered Injury or disease process. 2. To benefits specifically provided in Pediatric Vision Services.
Regarding the codes billed, the office visit code 99214 was processed since it falls under regular doctor's visit. The policy specifically states that routine services are excluded not unless if it was due to an injury or disease process, thus explains that the other procedure codes were processed under the routine eye examination exclusion.
UHC Student Resources is diagnosis driven when considering services since exclusion and limitations may apply on this policy since we are based on the diagnosis or service.
Please coordinate with your provider if they find necessary errors on how it was billed. The claim could get corrected for possible re-processing. They can also submit medical records for reconsideration to justify the service. Since we have not received any medical records on your account yet as per our records.

To me (correct if wrong), it seems like they are blanket denying anything eye related without regard to whether or not it is a routine procedure, is there any potential liability here? As well, any advice for future appeals? I am happy to escalate this as high as possible
Thanks!