BASEBALL Major League Baseball American League BOSTON RED SOX — Agreed to terms with RHP Walker Buehler on a one-year contract. BASKETBALL National Basketball Association NBA — Suspended Dallas F Naji Marshall four games without pay and Phoenix C Jusuf Nurkić three games without pay for their involvement in an on-court altercation in a Dec. 27 game. FOOTBALL National Football League ARIZONA CARDINALS — Elevated RB Michael Carter and S Andre Chachere to the active roster. ATLANTA FALCONS — Elevated CB Lamar Jackson and OL Tyrone Wheatley Jr. to the active roster. Placed CB Antonio Hamilton Sr. on injured reserve. Signed ILB Josh Woods to the active roster. CAROLINA PANTHERS — Placed RB Chuba Hubbard on injured reserve. GREEN BAY PACKERS — Elevated S Omar Brown from the practice squad. MINNESOTA VIKINGS — Activated LB Ivan Pace Jr. from injured reserve. Waived LB Jamin Davis. TENNESSEE TITANS — Signed G Arlington Hambright, LB Raekwon McMillan and K Matthew Wright from the practice squad. Waived CB Tre Avery and Gabe Jeudy-Lally. Elevated OL Chandler Brewer and S Gervarrius Owens from the practice squad. HOCKEY National Hockey League ANAHEIM DUCKS — Recalled G Calle Clang from San Diego (AHL). BOSTON BRUINS — Recalled F Fabian Lysell from Providence (AHL). CAROLINA HURRICANES — Recalled D Ty Smith from Chicago (AHL). DALLAS STARS — Recalled F Justin Hryckowian from Texas (AHL). FLORIDA PANTHERS — Returned F Rasmus Asplund to Charlotte (AHL). LOS ANGELES KINGS — Placed F Trevor Moore on injured reserve. MONTREAL CANADIENS — Placed G Caydne Primeau on waivers. NASHVILLE PREDATORS — Recalled F Vinnie Hinostroza from Milwaukee (AHL). Acquired F Ondrej Pavel and a 2027 third-round pick from Colorado in exchange for F Juuso Parssinen and a 2026 seventh-round pick. OTTAWA SENATORS — Placed F David Perron and G Anton Forsberg on injured reserve. Recalled D Nikolas Matinpalo from Belleville (AHL). WINNIPEG JETS — Placed F Daniel Torgersson on waivers. COLLEGE UCONN — Signed football head coach Jim Mora to a two-year contract extension.

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With the Department of Government Efficiency ( DOGE ) being announced as a sort-of empowered advisory agency adjunct to the incoming Trump administration, there is debate in India about replicating it. Some of the discussion has been pointed. Much of it has been circular and redundant. It merits deeper thought. ET Year-end Special Reads Corporate Kalesh: Top family disputes of India Inc in 2024 The world of business lost these eminent people in 2024 Fast, faster, fastest: How 2024 put more speed into your shopping Making government more efficient - indeed, making any institution more efficient - is a valid aspiration. Efficiency has many parameters. These include rightsizing - as opposed to merely downsizing - and making government more responsive by use of, for instance, technology. Streamlining government structures and regulations also plays a part. All of this operates under an overarching political philosophy, defined by the government. However, models, templates and ideas from one system cannot easily be transplanted. The Indian state needs efficiency, but does GoI need DOGE? Or, at least, DOGE as interpreted by DOGE's leadership? That is an extremely relevant question. It deserves more than loose thoughts expressed by social media ideologues. DOGE's primary focus is to reduce the size of the federal government by slicing off jobs created by executive order in recent years. The logic is that what was created by executive order can be undone by executive order. Cutting positions that will require Congressional approval can happen later. Artificial Intelligence(AI) Java Programming with ChatGPT: Learn using Generative AI By - Metla Sudha Sekhar, IT Specialist and Developer View Program Artificial Intelligence(AI) Basics of Generative AI: Unveiling Tomorrows Innovations By - Metla Sudha Sekhar, IT Specialist and Developer View Program Artificial Intelligence(AI) Generative AI for Dynamic Java Web Applications with ChatGPT By - Metla Sudha Sekhar, IT Specialist and Developer View Program Artificial Intelligence(AI) Mastering C++ Fundamentals with Generative AI: A Hands-On By - Metla Sudha Sekhar, IT Specialist and Developer View Program Artificial Intelligence(AI) Master in Python Language Quickly Using the ChatGPT Open AI By - Metla Sudha Sekhar, IT Specialist and Developer View Program Marketing Performance Marketing for eCommerce Brands By - Zafer Mukeri, Founder- Inara Marketers View Program Office Productivity Zero to Hero in Microsoft Excel: Complete Excel guide 2024 By - Metla Sudha Sekhar, IT Specialist and Developer View Program Finance A2Z Of Money By - elearnmarkets, Financial Education by StockEdge View Program Marketing Modern Marketing Masterclass by Seth Godin By - Seth Godin, Former dot com Business Executive and Best Selling Author View Program Astrology Vastu Shastra Course By - Sachenkumar Rai, Vastu Shashtri View Program Strategy Succession Planning Masterclass By - Nigel Penny, Global Strategy Advisor: NSP Strategy Facilitation Ltd. View Program Data Science SQL for Data Science along with Data Analytics and Data Visualization By - Metla Sudha Sekhar, IT Specialist and Developer View Program Artificial Intelligence(AI) AI and Analytics based Business Strategy By - Tanusree De, Managing Director- Accenture Technology Lead, Trustworthy AI Center of Excellence: ATCI View Program Web Development A Comprehensive ASP.NET Core MVC 6 Project Guide for 2024 By - Metla Sudha Sekhar, IT Specialist and Developer View Program Marketing Digital Marketing Masterclass by Pam Moore By - Pam Moore, Digital Transformation and Social Media Expert View Program Artificial Intelligence(AI) AI-Powered Python Mastery with Tabnine: Boost Your Coding Skills By - Metla Sudha Sekhar, IT Specialist and Developer View Program Office Productivity Mastering Microsoft Office: Word, Excel, PowerPoint, and 365 By - Metla Sudha Sekhar, IT Specialist and Developer View Program Marketing Digital marketing - Wordpress Website Development By - Shraddha Somani, Digital Marketing Trainer, Consultant, Strategiest and Subject Matter expert View Program Office Productivity Mastering Google Sheets: Unleash the Power of Excel and Advance Analysis By - Metla Sudha Sekhar, IT Specialist and Developer View Program Web Development Mastering Full Stack Development: From Frontend to Backend Excellence By - Metla Sudha Sekhar, IT Specialist and Developer View Program Finance Financial Literacy i.e Lets Crack the Billionaire Code By - CA Rahul Gupta, CA with 10+ years of experience and Accounting Educator View Program Data Science SQL Server Bootcamp 2024: Transform from Beginner to Pro By - Metla Sudha Sekhar, IT Specialist and Developer View Program In the first instance, DOGE will target jobs incubated with a purpose of promoting issues important to the Democratic Party. These could include certain types of 'soft diplomacy' positions in the State Department, or in education regulation. Done intelligently, this could be very popular with Republicans, and also melt obvious fat. Done with a sledgehammer, it could end up strengthening career civil servants, and removing a layer of political flexibility and subjectivity. Typically, there will be a bit of both, even if DOGE is ultimately judged a success. The situation in India is dissimilar. In core governance roles, relatively few positions have been created or filled by political discretion. True, there is a panoply of institutions and commissions. But these are often at the periphery of government. Further, an honest assessment of the Union government could well conclude that it requires not fewer employees but more, encompassing both technocrats and generalists. The Indian state needs to recede and give more space to entrepreneurship and civil society. But several ministries, departments and agencies are actually understaffed. These are both true, and mean very different things. Could some of this efficiency be injected by bringing in external talent? Again, it would be prudent not to jump to conclusions. Harmonisation of lateral entrants and career bureaucracy is a challenge in many systems. The selection of lateral entrants, too, is critical. India has a long history of such experiments. Some have worked, others have not. The best case studies involve individuals identified for specific positions and roles due to aptitude, skill set and alignment with chosen policy goals. Take India's semiconductor mission. It has made appreciable progress. But within the global semiconductor community, there is a genuine argument as to whether India can, and needs to, make such massive capital investments. Of course, GoI's policy direction is clear. Presume GoI wants to hire an outside specialist for the semiconductor mission. Should it choose the technically best-qualified candidate, who believes the semiconductor policy is flawed? Or the less but still appropriately qualified one, who believes the government is on the right path in committing resources to building a semiconductor ecosystem? A UPSC selection panel could go by objective criteria and nominate the first candidate. An enlightened political appreciation will pick the second. x selections of the second type are more likely to enhance efficiency than 2x selections of the first type. For that, you need not elaborate job application processes, but clear-headed ministers who know whom they want - and what they want to do. Does rewriting or removing laws and minor regulations - 'process reform', as this is referred to these days - enhance efficiency? The answer is a qualified one. While updating regulations and abolishing anachronistic laws have notable modernisation and aesthetic value, it's worth ascertaining which rules and laws are actual hindrances and which are simply around but are no longer being deployed. Many countries are burdened with obsolete laws and regulations not used in practice, and offer no real-world deadweight loss. Removing them is a good thing. But it does not automatically deliver economic outcomes or systemic efficiency. Activity, as Yes Minister cautioned us, is not always achievement. Finally, there are vestigial organisations. New Delhi is no stranger to agencies, councils and commissions that serve little purpose. Perhaps they answered a felt need at their founding. Perhaps they were sinecures for a political favourite. Either way, they have outlived utility and become self-serving cost centres. The Modi government has done much to dissolve, merge and zip such bodies. Yet, the striving never ends. Post facto clean-up is no substitute for institutionalised, built-in correctives. Rather than a one-time DOGE, a regular and systemic audit of government and quasi-government bodies to measure return on investment is better. Ideally, it should be intrinsic to an organisation's inaugural charter itself. It is not too late to start. Any such rigorous audit should look at not just bodies founded in the distant past but closely at institutions and agencies set up since 2014.AP Sports SummaryBrief at 2:39 p.m. EST

The RSM Classic Par ScoresStock market today: Stocks waver in thin trading after US markets reopen following a holiday pauseCOLUMBIA, South Carolina (AP) — Victims' families and others affected by crimes that resulted in federal death row convictions shared a range of emotions on Monday, from relief to anger, after President Joe Biden commuted dozens of the sentences . Biden converted the sentences of 37 federal death row inmates to life imprisonment without the possibility of parole. The inmates include people who were convicted in the slayings of police, military officers and federal prisoners and guards. Others were involved in deadly robberies and drug deals. Three inmates will remain on federal death row: Dylann Roof , convicted of the 2015 racist slayings of nine Black members of Mother Emanuel AME Church in Charleston, South Carolina; the 2013 Boston Marathon Bomber, Dzhokhar Tsarnaev , and Robert Bowers, who fatally shot 11 congregants at Pittsburgh’s Tree of life Synagogue in 2018 , the deadliest antisemitic attack in U.S history. Opponents of the death penalty lauded Biden for a decision they'd long sought. Supporters of Donald Trump , a vocal advocate of expanding capital punishment, criticized the move as an assault to common decency just weeks before the president-elect takes office. Donnie Oliverio, a retired Ohio police officer whose partner was killed by an inmate whose death sentence was commuted, said the execution of “the person who killed my police partner and best friend would have brought me no peace.” “The president has done what is right here,” Oliverio said in a statement also issued by the White House, “and what is consistent with the faith he and I share.” Heather Turner, whose mother, Donna Major, was killed in a bank robbery in South Carolina in 2017, called Biden's commutation of the killer's sentence a “clear gross abuse of power” in a Facebook post, adding that the weeks she spent in court with the hope of justice were now “just a waste of time.” “At no point did the president consider the victims,” Turner wrote. “He, and his supporters, have blood on their hands.” There has always been a broad range of opinions on what punishment Roof should face from the families of the nine people killed and the survivors of the massacre at the Mother Emanuel AME Church. Many forgave him, but some say they can’t forget and their forgiveness doesn’t mean they don’t want to see him put to death for what he did. Felicia Sanders survived the shooting shielding her granddaughter while watching Roof kill her son, Tywanza, and her aunt, Susie Jackson. Sanders brought her bullet-torn bloodstained Bible to his sentencing and said then she can’t even close her eyes to pray because Roof started firing during the closing prayer of Bible study that night. In a text message to her lawyer, Andy Savage, Sanders called Biden’s decision to not spare Roof’s life a wonderful Christmas gift. Michael Graham, whose sister, Cynthia Hurd, was killed, told The Associated Press that Roof’s lack of remorse and simmering white nationalism in the country means he is the kind of dangerous and evil person the death penalty is intended for. “This was a crime against a race of people," Graham said. “It didn’t matter who was there, only that they were Black.” But the Rev. Sharon Richer, who was Tywanza Sanders’ cousin and whose mother, Ethel Lance, was killed, criticized Biden for not sparing Roof and clearing out all of death row. She said every time Roof’s case comes up through numerous appeals it is like reliving the massacre all over again. “I need the President to understand that when you put a killer on death row, you also put their victims' families in limbo with the false promise that we must wait until there is an execution before we can begin to heal,” Richer said in a statement. Richer, a board member of Death Penalty Action, which seeks to abolish capital punishment, was driven to tears by conflicting emotions during a Zoom news conference Monday. “The families are left to be hostages for the years and years of appeals that are to come,” Richer said. “I’ve got to stay away from the news today. I’ve got to turn the TV off — because whose face am I going to see?” Biden is giving more attention to the three inmates he chose not to spare, something they all wanted as a part of what drove them to kill, said Abraham Bonowitz, Death Penalty Action’s executive director. “These three racists and terrorists who have been left on death row came to their crimes from political motivations. When Donald Trump gets to execute them what will really be happening is they will be given a global platform for their agenda of hatred,” Bonowitz said. Biden had faced pressure from advocacy organizations to commute federal death sentences, and several praised him for taking action in his final month in office. Anthony D. Romero, executive director of the ACLU, said in a statement that Biden “has shown our country — and the rest of the world — that the brutal and inhumane policies of our past do not belong in our future.” Republicans, including Sen. Tom Cotton of Arkansas, on the other hand, criticized the move — and argued its moral ground was shaky given the three exceptions. “Once again, Democrats side with depraved criminals over their victims, public order, and common decency,” Cotton wrote on X. “Democrats can’t even defend Biden’s outrageous decision as some kind of principled, across-the-board opposition to the death penalty since he didn’t commute the three most politically toxic cases.” Liz Murrill, Louisiana's Republican attorney general, criticized the commuted sentence of Len Davis, a former New Orleans policeman convicted of orchestrating the killing of a woman who had filed a complaint against him. “We can’t trust the Feds to get justice for victims of heinous crimes, so it’s long past time for the state to get it done,” the tough-on-crime Republican said in a written statement to the AP. Two men whose sentences were commuted were Norris Holder and Billie Jerome Allen, on death row for opening fire with assault rifles during a 1997 bank robbery in St. Louis, killing a guard, 46-year-old Richard Heflin. Holder’s attorney, Madeline Cohen, said in an email that Holder, who is Black, was sentenced to death by an all-white jury. She said his case “reflects many of the system’s flaws,” and thanked Biden for commuting his sentence. “Norris’ case exemplifies the racial bias and arbitrariness that led the President to commute federal death sentences,” Cohen said. “Norris has always been deeply remorseful for the pain his actions caused, and we hope this decision brings some measure of closure to Richard Heflin’s family.” Swenson reported from Seattle. Associated Press writers Jim Salter in O'Fallon, Missouri, and Sara Cline in Baton Rouge, Louisiana, contributed to this report.

T he artist Jasleen Kaur was born in Glasgow in 1986. She studied at Glasgow School of Art and later at the Royal College, and had her first solo show, Be Like Teflon , in London in 2021. She works mainly with installations, using everyday objects to explore identity, cultural memory and political belonging. Earlier this month, Kaur won the Turner prize for her 2023 exhibition Alter Altar at the Tramway in Glasgow , which memorably featured a replica of her dad’s red Ford Escort covered in an outsized doily. A group show of this year’s shortlisted artists’ work is at Tate Britain until 16 February . Kaur lives and works in London. Gaza Biennale I heard about this on the evening of the Turner prize ceremony: some of the folk protesting outside the Tate [calling for institutional divestment from ties to Israel and a permanent ceasefire in Gaza] have also been organising with the artists in Gaza who are putting on their own biennale. I don’t know what to say about the fact that, amid total destruction, artists in Gaza are putting on a biennale . I could say that it shows something about the power of art. But it also feels like a call to the global art community to listen. It’s a point of connection, it’s an attempt at connection or conversation. Kneecap I find that the energy of [the Northern Irish hip-hop trio] Kneecap feels really vital – they are totally honest in speaking truth to power. The film is the heavily fictionalised origin story of the band, who rap in the Irish language. A couple of things stood out to me. One was about a relationship to music that is anti-imperial, something I’m thinking about in my own life and practice. The film also tells how each of us has a political voice and the need to exercise it. These working-class rappers have a place to push things forward. Island of Us: Conversations About Justice With Children by Jack Young This is a resource born out of a beautiful exhibition by Rory Pilgrim at Chisenhale gallery earlier this year featuring work by people who are incarcerated. This book, developed from workshops with local primary school-age children, contains conversations around justice and freedom. It reminded me of conversations I have with my own kids. There are questions like: “If somebody who’s really poor steals an apple, what should happen?” The answers are really thoughtful. I just think young people are incredible. I learned a lot from it. F*Choir Where to begin with the force that is F*Choir? They are a queer-led choir based in London. I saw them perform with my kids at the Walthamstow Trades Hall two years ago. I’ve also marched with them during Palestine protests and been to open singing sessions with them. I’m just so in awe at the way that they practise singing in community with such dedication. They’ve got this session called Singing to Stay Alive. You can book to sing with them, and you really feel that singing collectively is part of living. It’s a life force. We Are Made of Diamond Stuff by Isabel Waidner As someone who is heavily dyslexic, I find reading really hard. Recently a friend said: “Put down your theory books and pick up some fiction.” So I went to a bookshop and deliberately chose books that were thin, with a font that I could cope with. I wanted to check out Isabel Waidner, who writes really thin fiction, and they’ve got me hooked. This novel takes place on the Isle of Wight. There are protests and climate migrants and right-wing LGBTQ+ factions. Their writing is so visual, it’s like a film, and each sentence is like something I’ve never read before. June Jordan The distilled language of poets such as June Jordan is bringing so much solace at a time when language is kind of failing. I’ve decided that Jordan is one of my ancestors. Her poetry and her political life were not separate and she had the ability to get to the heart of things with so few words. Her [1982] poem Apologies to All the People in Lebanon is heartbreaking. You read it and think, it must have been written now, surely. Caoimhín Ó Raghallaigh We were filming up in Glasgow for the Turner prize and one of the crew who were driving us around had an album by Caoimhín Ó Raghallaigh playing, and his music has been carrying me through the past months. The fiddle really gets to my heart. I feel like it’s part of my ancestry, it moves me in the way that an Indian stringed instrument might. This album [ Caoimhín Ó Raghallaigh & Thomas Bartlett ] is really comforting but it’s also a lament, and there are times when the fiddle is barely even playing, it’s just a scratch of a string.Stock market today: Stocks waver in thin trading after US markets reopen following a holiday pause

Syria is ‘more strategically important’ to US than Afghanistan: KhalilzadNew coach Chris Holtmann has been tasked with rebuilding DePaul to the point where it can return to the NCAA Tournament for the first time since 2004. Northern Illinois coach Rashon Burno knows what it takes to steer DePaul to the NCAAs because he was the starting point guard on the 2000 team that made the tournament -- the Blue Demons' only other NCAA appearance since 1992. Perhaps they can compare notes Saturday afternoon when Burno leads the Huskies (2-3) back to his alma mater as DePaul (5-0) hosts its sixth straight home game in Chicago. Last season, Burno's NIU squad helped accelerate DePaul's need for a new coach -- as the Huskies waltzed into Wintrust Arena and owned Tony Stubblefield's Blue Demons by an 89-79 score on Nov. 25. The Huskies built a 24-point second-half lead before coasting to the finish line. Can history repeat for NIU? There's just one problem with using last year's game as a potential barometer for Saturday's rematch: Almost no players on this year's teams were part of last year's squads. At DePaul, only assistant coach Paris Parham remains as Holtmann had the green light to bring in an all-new roster. UIC graduate transfer Isaiah Rivera (16.0 ppg, .485 3-point rate) and Coastal Carolina transfer Jacob Meyer (15.4 ppg, .406 on 3s) lead a balanced attack that focuses on getting half its shots from beyond the arc. At NIU, Burno retained only two players who competed against DePaul last year -- Ethan Butler and Oluwasegun Durosinmi -- and they combined for three points in 26 minutes in that game. The Huskies' main players used the transfer portal to join such programs as Kansas, Wisconsin, Penn State, Colorado State, James Madison, Georgia State and Niagara. With every starting job open, Butler has jumped into the lineup and produced 11.6 points, 4.8 rebounds, 1.8 blocks and 1.4 steals per game. Transfers Quentin Jones (Cal Poly) and James Dent (Western Illinois) pace the Huskies with 14.4 and 14.0 points per game. NIU is on a two-game losing streak, most recently a 75-48 home defeat at the hands of Elon on Wednesday. Holtmann hopes to have Arkansas transfer Layden Blocker for Saturday's game. Blocker missed Tuesday's 78-69 win over Eastern Illinois with a quad injury. With the combo guard unavailable, point guard Conor Enright handed out a career-high 11 assists in a season-high 38 minutes. "We need (Blocker)," Holtmann said. "I don't want to play Conor 38 minutes." --Field Level MediaBy Kemberley Washington, CPA, Bankrate.com (TNS) As the end of the year approaches, now’s the time to start preparing for filing your 2024 tax return in 2025. When it comes to tax strategies, generally Dec. 31 is the deadline to make changes that might lower your tax bill. One major exception is the deadline for contributing to a Roth or traditional IRA : You have until April 15, 2025, to make a contribution to a Roth or traditional IRA for tax year 2024. If you qualify for deductible IRA contributions , then a contribution to your traditional IRA can reduce your taxable income for 2024. Here are tips and strategies to prepare now for the 2025 tax-filing deadline. If you had significant changes in your life in 2024 — maybe you got married or divorced, started your own business, or had to claim unemployment benefits — your taxes may be more complicated. As a result, you might need to hire a certified public accountant (CPA), enrolled agent (EA) or other tax professional to prepare and file your taxes. If you decide to hire someone, it’s best to start planning for that sooner rather than later. Waiting until the calendar flips to April could cost you. The average fee for a professional to prepare and file a simple Form 1040 tax return, with no itemized deductions, is about $220, according to a survey by the National Society of Accountants in 2020-2021, the most recent data available. But that amount rises quickly for more complex returns, and varies depending on where you live. For example, a Form 1040 with itemized deductions costs an average of $432 in states on the Pacific Coast, compared with $285 in New England. No matter where you live, prices usually rise as the tax deadline approaches, so it’s smart to start searching for a tax pro soon. If you’re uncomfortable doing your taxes on your own and can’t afford a CPA, enrolled agent or other tax pro, or to pay for tax software , there are free options to consider. The IRS currently offers three ways to prepare your taxes for free: •With the IRS Free File program, the IRS partners with for-profit tax-software companies that offer free tax-prep software to eligible taxpayers so they can file their federal tax returns for free. Some taxpayers may also qualify for a free state tax filing, depending on the software provider. In January, the IRS will announce the income limit to qualify for the program for the 2025 tax season (for filing 2024 tax returns). For the 2024 tax season (2023 tax returns), taxpayers’ adjusted gross income (AGI) couldn’t exceed $79,000. •The IRS also offers its Direct File program, a free tool that allows you to file your federal income tax return directly with the IRS at no cost. The program supports simple tax returns and is available only in certain states. Check to see if you qualify here. •Another free-filing option is the Volunteer Income Tax Assistance (VITA) program. IRS-certified volunteers offer free basic tax preparation in person to people who earn less than $67,000 a year, are disabled or whose English is limited. The IRS has an online location tool for hundreds of free tax preparation sites in the U.S. (the locator tool is updated from February through April). Some VITA sites also offer online tax-prep assistance. Now is a good time to create an IRS online account. If you want to see your Form 1040 from last year, or you’re missing a prior year Form W-2 or mortgage interest statement, you can find your documents using this free tax tool. Another benefit of creating an IRS online account is that it allows you to quickly obtain your prior year’s tax information without sitting on the phone for hours with an IRS representative, says Carl Johnson, a certified public accountant in New Orleans. An IRS online account also lets you view your account balance and payment history for each year. You can also create a payment plan to settle your federal income tax debt within minutes. If you’re 73 years old and have enjoyed watching your 401(k) or IRA grow tax-free without touching it, remember that the IRS is going to want its share each year. That means you’ll have to make withdrawals — and pay income tax. If you turned 73 in 2024, plan to take your required minimum distribution (RMD) at the latest by April 1, 2025. Read this IRS bulletin for more information. The amount of your RMDs is based on your age and the year-end values of your retirement accounts. A Roth IRA has two big tax advantages over a traditional IRA : Qualified withdrawals are not considered income for federal (and usually state) tax purposes, and you don’t have to take distributions from a Roth every year once you reach age 73. Converting a traditional IRA to a Roth IRA may save you money in the long run. Just know that when you convert an IRA to a Roth, it’s considered taxable income, which will raise your tax bill for that year. Generally, it’s best to convert to a Roth IRA when you’re in a low-income year. As tax season approaches, many people start receiving phone calls, emails and texts from entities claiming to be the IRS. Be wary, and understand that these are scams. Typically, the IRS will mail you a notice before using any other method of communication to notify you concerning issues with your tax return. The IRS won’t reach out via social media or text messaging. Relatedly, the IRS warns taxpayers to be careful when choosing a tax preparer. Taking time to vet your tax preparer is crucial to protect yourself from tax scams and fraud. Before hiring a tax professional, search that person’s name in the IRS database of federal tax return preparers to avoid dishonest “professionals.” “Taxpayers should check the tax professional’s credentials,” Johnson says. Tax pros without credentials “may take questionable positions without any degree of scrutiny or fear of losing their access to the profession,” Johnson says. Taxpayers who don’t file a tax return and owe a tax bill, or who file but don’t pay their tax bill on time, risk severe penalties. The IRS can even seize assets if necessary. Respond quickly if the IRS has been sending you letters because it found an error on your return or claims you owe back taxes. Typically, the IRS will send you a notice if you have a balance due, changes were made to your tax return, or the agency needs additional information. “If you ignore a collection letter from the IRS, you may face wage garnishments, liens, bank levies, and other adverse action. And in some cases, the amount due may increase for failure to respond,” Johnson says. Keep in mind the IRS does offer installment plans and other payment plans. Make copies of your correspondence and use only the U.S. Postal Service, the postmark from which is your proof of timeliness when responding. But whatever you do, don’t ignore the IRS because this may cause more issues in the future. ©2024 Bankrate.com. Distributed by Tribune Content Agency, LLC.

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Stocks wavered on Wall Street in afternoon trading Thursday, as gains in tech companies and retailers helped temper losses elsewhere in the market. The S&P 500 was down less than 0.1% after drifting between small gains and losses. The benchmark index is coming off a three-day winning streak. The Dow Jones Industrial Average was up 6 points, or less than 0.1%, as of 1:52 p.m. Eastern time. The Nasdaq composite was down less than 0.1%. Trading volume was lighter than usual as U.S. markets reopened after the Christmas holiday. Chip company Broadcom rose 2.9%, Micron Technology was up 1% and Adobe gained 0.8%. While tech stocks overall were in the green, some heavyweights were a drag on the market. Semiconductor giant Nvidia, whose enormous valuation gives it an outsize influence on indexes, slipped 0.1%. Meta Platforms fell 0.7%, Amazon was down 0.6%, and Netflix gave up 1.1%. Tesla was among the biggest decliners in the S&P 500, down 1.9%. Health care stocks helped lift the market. CVS Health rose 1.7% and Walgreens Boots Alliance rose 3% for the biggest gain among S&P 500 stocks. Several retailers also gained ground. Target rose 2.8%, Best Buy was up 2.2% and Dollar Tree gained 2.7%. Retailers are hoping for a solid sales this holiday season, and the day after Christmas traditionally ranks among the top 10 biggest shopping days of the year, as consumers go online or rush to stores to cash in gift cards and raid bargain bins. U.S.-listed shares in Honda and Nissan rose 4% and 16%, respectively. The Japanese automakers announced earlier this week that the two companies are in talks to combine. Traders got a labor market update. U.S. applications for unemployment benefits held steady last week , though continuing claims rose to the highest level in three years, the Labor Department reported. Treasury yields turned mostly lower in the bond market. The yield on the 10-year Treasury fell to 4.57% from 4.59% late Tuesday. Major European markets were closed, as well as Hong Kong, Australia, New Zealand and Indonesia. Trading was expected to be subdued this week with a thin slate of economic data on the calendar. Still, U.S. markets have historically gotten a boost at year’s end despite lower trading volumes. The last five trading days of each year, plus the first two in the new year, have brought an average gain of 1.3% since 1950. So far this month, the U.S. stock market has lost some of its gains since President-elect Donald Trump’s win on Election Day, which raised hopes for faster economic growth and more lax regulations that would boost corporate profits. Worries have risen that Trump’s preference for tariffs and other policies could lead to higher inflation , a bigger U.S. government debt and difficulties for global trade. Even so, the U.S. market remains on pace to deliver strong returns for 2024. The benchmark S&P 500 is up roughly 26% so far this year and remains near its most recent all-time high it set earlier this month — its latest of 57 record highs this year. Wall Street has several economic reports to look forward to next week, including updates on pending home sales and home prices, a report on U.S. construction spending and snapshots of manufacturing activity. AP Business Writers Elaine Kurtenbach and Matt Ott contributed.Beijing, China, Dec. 26, 2024 (GLOBE NEWSWIRE) -- Aircraft carriers are important strategic platforms for China as a major power to defend its national sovereignty, security, territorial integrity and development interests while contributing to peace and stability to the region and the world. In 2024, all three aircraft carriers of the Chinese People's Liberation Army (PLA) Navy made tremendous achievements, as they took confident strides toward blue waters. One of the biggest highlights of China's aircraft carrier program in 2024 is the start of the sea trials phase for the PLA Navy's third aircraft carrier, the Fujian. The Fujian set out from Shanghai Jiangnan Shipyard for maiden sea trials on May 1, and returned to the shipyard on May 8. During the eight-day sea trials, the Fujian tested its propulsion and electrical systems and other equipment, and achieved the expected results, the Xinhua News Agency reported at the time. The Fujian was launched on June 17, 2022. It is China's first domestically-made carrier that uses catapults. With a full-load displacement of more than 80,000 tons, the carrier is equipped with electromagnetic catapults and arresting devices. Since its maiden voyage, the carrier has reportedly conducted a total of five sea trials as of December. Wu Qian, a spokesperson for China's Ministry of National Defense, on December 13 responded at a press conference to a media query about whether the Fujian had returned to port after its latest sea trial, following the Shanghai Maritime Safety Administration's announcement of traffic controls for large vessels entering the Yangtze River estuary in early December. Wu said that the trials of the Fujian aircraft carrier are a standard part of its construction process and subsequent trials will be conducted as construction advances. Chinese military expert Song Zhongping told the Global Times on Monday that the frequency and intensity of the sea trials of the Fujian are considered high, and more sea trials are expected to come in the future, so as to test the new technologies used on the carrier and make sure it becomes combat-ready as soon as possible. For future sea trials, Song said he expects to see tests such as aircraft takeoff and landing as well as integration with other vessels. Another highlight of China's aircraft carrier program in 2024 is the first-ever exercise of the long-anticipated dual-carrier group. The formations of Chinese aircraft carriers Liaoning and Shandong carried out a dual aircraft carrier formation exercise for the first time in the South China Sea, Xinhua quoted the PLA Navy as saying on October 31. Commissioned in September 2012, the Liaoning is China's first aircraft carrier, and the Shandong, the second aircraft carrier, the first one built domestically, was commissioned in December 2019. Wang Ya'nan, chief editor of Beijing-based Aerospace Knowledge magazine, told the Global Times that a dual-carrier group is not just an addition of two aircraft carrier groups, as it can carry out more diverse and complicated missions. The two carriers can share some of their defense and reconnaissance forces, while each carrier can focus on more specific roles. For example, one carrier can focus on land attack, while the other focuses on air defense and air superiority, Wang said. The first dual-carrier exercise is just a beginning, and more will follow, Wang said. Another important aspect is the warplanes aircraft carriers can carry. At the Airshow China 2024, held in November in Zhuhai, South China's Guangdong Province, China unveiled three new types of carrier-borne fixed-wing aircraft: the J-15T fighter jet, which has been upgraded and made compatible with catapults, the J-15D electronic warfare aircraft and the J-35 stealth fighter jet. The J-15T, which is capable of catapult launches and reverse command, has demonstrated its preliminary readiness for takeoff and landing operations on the Fujian aircraft carrier, Xinhua quoted military expert Cao Weidong as saying. "Once commissioned, the Fujian will rapidly attain combat capability through coordinated operations with the J-15T," Cao added. Zhang Junshe, a Chinese military expert, told the Global Times that the J-15T has also been upgraded with a radar with longer detection distance. This will also allow the J-15T to fire air-to-air missiles with longer range. On the J-15D, Zhang said that it is a dedicated electronic warfare aircraft for aircraft carriers and a vital component in an aircraft carrier's air wing. He noted that the J-15D has powerful electronic disruption and suppression capabilities, and such capabilities are particularly important in modern information-driven naval warfare. The star of Airshow China 2024, the J-35A stealth fighter jet, has been commissioned into the PLA Air Force, but at the exhibition hall, only a model of the J-35 carrier-based fighter jet was displayed. Sun Cong, the chief designer of the J-15, confirmed at a press conference at Airshow China 2024 that in addition to the J-15, the J-35 will also become carrier-borne, China Central Television reported on November 12. Song, the military expert, said that the J-35 will likely operate from not only the Fujian, but also the Liaoning and the Shandong. It will likely form a combination with the J-15, similar to the combination of the US' F-35 and F/A-18E/F. "The biggest advantage of the J-35 is its stealth capability. It has strong air-to-surface and air-to-air combat capabilities, and the combination [with the J-15] can yield maximum efficiency," Song said. Sovereignty protectors Over the past year, the PLA Navy's aircraft carriers have conducted multiple exercises, including not only the dual-carrier formation exercise in the South China Sea, but also the "Joint Sword-2024B" exercise around the island of Taiwan, firmly defending China's national sovereignty, territorial integrity and development interests. During the "Joint Sword-2024B" drills on October 14, the PLA Eastern Theater Command deployed the Liaoning aircraft carrier group to conduct exercises, along with its army, navy, air force and rocket force troops, on vessel-aircraft collaboration, joint air control, and strikes on sea and land targets in the waters and airspace to the east of Taiwan, Li Xi, a spokesperson of the PLA Eastern Theater Command, announced at the time, Xinhua reported. The drills aim to test the joint combat capabilities of multiple services in integrated operations inside and outside the island chain, Li said. He said earlier that the drills are a powerful deterrent to the separatist activities of "Taiwan independence" elements, and are legitimate and necessary actions to safeguard national sovereignty and national unity. Zhang Chi, a professor at the PLA National Defense University, told the Global Times at the time that the Liaoning controlled a key chokepoint and formed a solid maritime barrier. The carrier formed a strategic situation that blocked external interference and effectively exerted pressure on "Taiwan independence" secessionist forces. Noting that the PLA Navy now has three aircraft carriers, Song said that the PLA Navy's capabilities and confidence in safeguarding national sovereignty and security are growing. Aside from the Taiwan question, Song said that aircraft carriers are destined to sail to far seas. They provide confidence for China to safeguard its development interests, which is a key consideration for China in building a blue water, strategic navy, he said. https://www.globaltimes.cn/page/202412/1325175.shtml Company: Global Times Contact Person: Liu Xuanzun Email: liuxuanzun@globaltimes.com.cn Website: https://www.globaltimes.cn/ Telephone: 18618317023 City: Beijing Disclaimer: The opinions expressed in this article are those of the author and do not necessarily reflect the views or positions of KISS PR or its partners. This content is provided for informational purposes only and should not be construed as legal, financial, or professional advice. KISS PR makes no representations as to the accuracy, completeness, correctness, suitability, or validity of any information in this article and will not be liable for any errors, omissions, or delays in this information or any losses, injuries, or damages arising from its display or use. All information is provided on an as-is basis.

LOS ANGELES — Shohei Ohtani is keeping elite company. The Japanese superstar caps 2024 by winning The Associated Press Male Athlete of the Year for the third time, tying him with basketball great Michael Jordan. He trails only four-time winners Lance Armstrong, Tiger Woods and LeBron James. "I'm very honored," Ohtani said through translator Matt Hidaka in an exclusive interview with the AP. "Obviously all the hard work has paid off. Maybe next year, I'll get the award again." In balloting by 74 sports journalists from the AP and its members, Ohtani received 48 votes. He previously won the award in 2023 and 2021, when he was with the Angels. "Growing up in Japan, I did follow Michael Jordan and Tiger Woods," he said. "I would see their accolades and how they were successful in the United States." The AP honor has been given out since 1931. Golfer Babe Didrikson won six times, the most by a man or woman. Swimmer Léon Marchand of France, who won four gold medals at the Paris Olympics, was second with 10 votes in balloting announced Monday. Golfer Scottie Scheffler, whose victories this year included the Masters and an Olympic gold medal, was third with nine. The AP Female Athlete of the Year will be announced Tuesday. Moving from the beleaguered Los Angeles Angels to the powerhouse Los Angeles Dodgers, Ohtani won his third Most Valuable Player award and first in the National League, led his new team to its eighth World Series championship and created Major League Baseball's 50/50 club by hitting 54 home runs and stealing 59 bases. Ohtani signed a then-record $700 million, 10-year contract with the Dodgers in December 2023. Already a two-way superstar, he embellished his reputation even further despite not pitching all season while he rehabilitated from a second major right elbow surgery he had in September 2023. Ohtani went wild on offense, making every at-bat a must-see moment. The 6-foot-4 designated hitter batted a career-high .310 while easily surpassing his previous career highs in home runs and stolen bases. In September, he reached the previously unheard of 50/50 mark in a performance for the ages. Against the Miami Marlins in Florida, Ohtani went 6 for 6 with three homers, 10 RBIs, two stolen bases and 17 total bases. "It wouldn't shock me if he went 60/60 and 20 wins a year from now," Brad Ausmus, who managed the Angels in 2019 during Ohtani's second season in Anaheim, said recently. "This guy is the greatest athlete to ever play the sport of baseball and there's not a close second." Ohtani said he knew the Dodgers' franchise record for most homers in a season was 49. His previous best was 46, set in 2021. "I kind of wanted to get over that bar," he said. "I was pleasantly surprised I was able to pass that record." Ohtani carried the Dodgers offensively during the regular season, and he stayed healthy until Game 2 of the World Series. He injured his left shoulder trying to steal second base against the New York Yankees and finished the Series playing hurt. He underwent surgery a few days after the Dodgers celebrated their championship in early November. "I don't have full range of motion yet, but it feels a lot better," he told the AP. "There's no pain. There's obviously still a little bit of tightness, but slowly but surely it's getting better." Ohtani recently received an updated rehab schedule, and he's focused on the near-term. "It's the small steps that I think are very important to get me to the ultimate goal, which is to just get back healthy," he said. Ohtani is also throwing in the 70 mph range, which is typical for pitchers early in the offseason. "I'm going to continue to ramp up slowly," he said. The Dodgers' rotation for next season is in flux, and Ohtani is waiting to see how it shakes out. "We may go with a five-man rotation with a bullpen (game), which is what we did a lot during this season or we may have a six-man rotation," he said. "But it's all about balancing out when we can get rest and recuperate. We'll see where that takes us along the playoff chase. I've got to obviously pace myself, but again that situation will guide us to how we get there." The Dodgers open the 2025 season in Japan, where Ohtani is even more closely watched. "My personal goal is to be fully healthy by the time the opening games do start," he said. "To be able to pitch and hit would be great, but the situation will kind of guide itself." Each time Ohtani comes to the plate or steps on the mound, there's great pressure and expectation for him to perform spectacular feats. "I just go out there and try to stay within myself," he said. "I can only control what I can control and that's where you trust your teammates. The guys behind me, you trust they're going to make the plays for you. I don't really try to overthink it." Ohtani generated big bucks for the Dodgers off the field, too. Fans traveled from Japan in droves to see him play around the U.S. At Dodger Stadium, they paid extra for tours of baseball's third-oldest venue narrated by Japanese-speaking guides and to be on the field during pre-game batting practice. A majority of the fans bought Ohtani-branded merchandise, especially his No. 17 jersey. Ohtani's presence also helped the Dodgers land a bevy of new Japanese sponsors. Because Ohtani prefers to speak Japanese and use an interpreter with the media, he is shrouded in a bit of mystique. Asked before his first postgame series if he was nervous, he dropped a one-word answer in English: "Nope," which drew laughter. Japanese-born Dodgers manager Dave Roberts observed Ohtani's behind-the-scenes interactions with his teammates, coaches and staff, and came away impressed. "I really do believe that as good of a ballplayer as he is, he's a much better person. He's very kind, considerate, he cares," Roberts told the AP. "I'm just proud of any fame or glory or award that he receives because he just does it in such a respectful and humble way." Ohtani relishes his privacy and rarely shares details about himself off the field. That's why his February announcement via Instagram that he had wed Mamiko Tanaka, a former basketball player, stunned his new teammates and the rest of the world. The following month, after the Dodgers arrived in South Korea to open the season, he was enveloped in scandal when his longtime interpreter and friend, Ippei Mizuhara, was fired by the Dodgers after being accused of using millions of dollars of Ohtani's money to place bets with an illegal bookmaker. His new teammates rallied around Ohtani, who was found to have no part in the wrongdoing, and publicly it didn't seem to affect him even if he was privately distressed by it. By June, the uproar had subsided. Mizuhara pleaded guilty to federal bank and tax fraud charges and admitted to stealing nearly $17 million from Ohtani. The public got a glimpse of Ohtani's softer side in August, when his dog Decoy delivered a first pitch to his owner on their shared bobblehead night. The Nederlandse Kooikerhondje exchanged an endearing high-five with Ohtani at the plate. As a result, Decoy became a celebrity in his own right, with his breed (pronounced COY-ker-HUND-che) making the list of the most mispronounced words of 2024. He and Ohtani were mentioned during the telecast of last month's National Dog Show, where the small Spaniel-type breed was among the competitors. "The number of the breed has kind of dwindled, so by him gaining a little bit of popularity hopefully that brings up the number of his breed," Ohtani said. "I do feel like we were able to, in a small way, contribute to the popularity of the dog and I'm sure Decoy himself would be happy about that." Ohtani will be looking to top himself next year while eyeing a repeat World Series title. "It's almost like right now you can lock in the Most Valuable Player in the National League award because no one has that ability or talent," Roberts said. "I'm just excited to see what '25 has for Shohei Ohtani." Get local news delivered to your inbox!Aston Villa denied last-gasp winner in Juventus stalemate

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