號角月報 美西北版 2011年 四月份

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從簡到繁話稅史 - 美國稅務繁複,不僅種類多──收入稅、銷售 稅、社安稅、物業稅、遺產稅、禮物稅、另類 起碼稅、公司稅等等,而且稅例越來越複雜, 不要說一般民眾摸不著頭腦,就連會計和稅務 專業人士也要經常接受「繼續教育」。現在就 讓我們管窺一斑,了解美國稅賦的昨日今朝。 無稅歲月 您可能不知道,美國立國後的最初80多 年完全沒有收入稅!當時,政府結構 簡單,需要經費不多,單憑從酒、馬 車、糖、煙草和販賣奴隸徵收的稅即 可維持。1812年向英國宣戰後,軍費增 加,開始向黃金、寶石飾物、銀器、 手表等用品徵收銷售稅;1817年,國會 決定停止向人民徵稅,而以向進口貨 品徵收關稅維持,直到1862年南北內戰 爆發前。 內戰首徵 為了支付內戰費用,1862年國會首度徵 收收入稅,一般的收入稅率為3%;與 此同時,設立國稅專員辦公室(Office of Commissioner of Internal Revenue),即今 天的國稅局(IRS)前身。 此外,國會也開始徵收銷售稅與遺產 稅。1866年內戰結束時,亦逢美國開國 90週年,政府稅收達到歷史高峰: $31,000萬。此後政府減稅直到1911年, 故45年間雖然人口和經濟都快速增長, 但政府總稅收一直低於之前的記錄。 幾度浮沉 1872年,國會再度取消收入稅,改而 向煙草和酒徵稅;1894和1895年,又 重新徵收收入稅,但不久便被最高法 院宣佈違反憲法,收入稅再度擱置; 直到1913年,國會通過憲法第16號修 正法案──法案只有一個要點:國會 有權向任何來源的收入徵稅,而無需 與州分攤,亦無需理會人口普查結果 從1913年正式徵收至1918年,總收入 稅已逾 $10億;到了1920年,跳升至 $54億。1943年,國稅局開始要求納稅 人預繳收入稅;1945年二次大戰過後 ,美國經濟突飛猛進,收入稅總額高 達$430億。 膨脹怪獸 1913年正式徵收收入稅時,全部稅 例只有400頁;到了1945年,稅例增 至8,200頁;今天,已達72,000頁! 稅例越來越複雜,連會計師也 吃不消。究其原因,主要有二 第一,政客往往利用稅例達到 某些經濟或政治目的,故國會 不斷提出新稅例,或在原有稅例上 增加條款,讓某些納稅人、機構或 團體獲得稅務優惠。 第二,由於稅賦越來越重,納稅人 與商業機構紛紛絞盡腦汁去尋找「 稅法漏洞」(Tax Loopholes),國會 為了堵塞漏洞,不得不增加條文。 近年,有不少「簡化稅例」建議, 例如:索性將收入稅率劃一,並取 消所有稅務優惠;乾脆取消收入稅 ,改為向產品徵收消費稅……奧巴 馬總統也說簡化稅例,但稅制已成 一頭不斷膨脹的怪獸,要簡化談何 容易! 2 稅務自由日 一個非牟利和政治中立的機構,名為TAX FOUNDATION(稅務基金協會),由1937年開始 ,每年用美國人的收入和稅務資料,計算「稅 務自由日」(Tax Freedom Day),顯示美國人 平均要在一在內工作多少天,才付清稅款(包 括﹕聯邦和州收入稅、社會安全稅、銷售稅、 物業稅等),得到「稅務自由」。 2010年全國的「稅務自由日」為4月9日,即 平均要工作99天才能付清稅款。 與前年相比,去年的自由日延遲了1天,比 2007年卻提早了兩個星期。近年「稅務自由日 」在2000年達到5月2日高峰,之後政府減稅刺 激經濟,自由日縮短,2009年的4月8日是37年 來的最低點。 這個機構也計算每一個州的稅務自由日,稅 務負擔最輕的是阿拉斯加州,由於州政府石油 收入充裕,州內稅項甚少,居民85天便獲得 「自由」。稅務負擔最重的是康涅狄格州, 要117天才獲自由。加州居民負擔排名第7, 要104天才獲自由,華州雖然沒有州收入稅, 但居民稅務負擔比加州居民還要重,要105天 才獲得自由。 要閱讀有關「稅務自由日」資料,可到 WWW.TAXFOUNDATION.ORG 稅局也有 人情味 --介紹「納稅者代言人」 稅局給人的印象是極度冷酷無情﹕一旦被查 稅人員釘住,此後便永無寧日,最後可能還要 被稅局起訴收監、沒收財產。 不錯,故意違反稅法(例如瞞稅),是刑事 (Criminal)的犯罪行為。美國稅例讓納稅人自行 申報收入,表面似乎是很自由,但其實這是西 方的「自重系統」(Honor System),政府讓納稅 人自行申報,不等於納稅人有自由決定申報的 範圍和金額,一切都要按照稅法申報,並且留 備充足的檔案記錄,以便稅局查核。 尋求協助 話說回來,稅局也不是一味蠻橫無理、毫不 留情,近年來致力親民,銳意改善形象,儘量 考慮和接納納稅人的特殊情況。假如您與稅局 有爭議,或認為國稅局不公平,或未作出正確 處理,可向「納稅人倡議者(Taxpayer Advocate ,或譯「納稅者代言人」)」尋求協助。 「納稅人倡議者」,是國稅局和州稅局內的 獨立組織,以客觀、公正和無私的態度,為納 稅人解決與國稅局之間的爭端。納稅人向這個 部門求助時,該部門特派員會獨立分析整件事 情,並在稅例允許的範圍內提供解決方案。 該組織每年都向國會提交報告,評估國稅局 的服務素質,分析納稅人遇到的難題,對國稅 局的處理手法常有微詞,要求其進行內部調查 並提出改善方案。 成功案例 有位老人住在兒子的兩單位物業,一單位出 租;物業還有貸款,租金僅夠支付貸款、地稅 和維修費。幾年前,其子因個人原因放棄「綠 卡」、離開美國,從此不知所蹤,與母親也沒 有聯繫。 他一走了之,當然不會遞交稅表,卻為母親 帶來意想不到的煩惱:州稅局按每月付出的供 款數目斷定,其子必定有收入;收不到他的稅 表,便自行估計其年收入為房屋供款額的3倍, 並寄信來追討收入稅。 老人收此信,擔心不按稅局指示繳稅,政府 會封屋,而自己一把年紀,到時豈不無家可歸 ?兒子不在身邊,也沒朋友幫忙,越想越心驚 ,硬著頭皮從自己微不足道的儲蓄中為兒子付 了收入稅。如此數年,老人已無力再繳稅。更 麻煩的是,其子原本不需付稅,因那一點租金 收入,在扣除利息、地稅等支出後,根本沒有 繳稅收入,即老人代兒子繳付稅款之「收入」 根本不存在! 一位懂稅務的朋友得知後,義務為老人的兒 子填寫報稅表,讓稅局知道根本不需付稅,但 稅表全部被退回,因稅表上沒有報稅者的簽名 。老人雖身為母親,但沒有兒子的授權書亦不 能代他簽名,報稅表無效。 根據法律,母親要合法地代兒子簽名,必須 到法庭申請成為「代管人 (Conservator) 」。老人 開始辦理申請手續,希望早日代子報稅,怎知 不僅要填一大堆文件、接受背景調查,而且還 要付法庭費近千元、律師費幾千元!老人無力 負擔,只好放棄。 「代管人」行不通,向稅局求情不果,老人 最後決定求助「納稅人倡議者」。幾個月後, 處理此事的墨裔專員來電:「經過研究整個事 件,決定同意網開一面,由母親代兒子報稅, 無需法庭批準;以前繳納的稅金全部退還,以 後也不會再向令子追收稅款。」 老人經過多月等候,事情終於圓滿解決。讀 者與稅局打交道,假如相信自己無錯,都應該 據理力爭;多數美國人相當公道,連稅局也講 人情。 聯絡資料 「納稅人倡議者」聯絡資料如下﹕ 聯邦國稅局﹕ 電話﹕1-877-777-4778 網站﹕ www.taxpayeradvocate.irs.gov 要求協助表格(稅表第911號)﹕ http://www.irs.gov/pub/irs- pdf/f911.pdf 北加州辦公室﹕ 4330 Watt Ave., Sacramento, CA 95821 1301 Clay Street, Suite 1540S, Oakland, CA 94612 西雅圖辦公室﹕ 912 2nd Ave., Stop W-405, Seattle, WA 98174 加州州稅局 (Franchise Tax Board) 電話﹕1-800-883-5910 網站﹕ www.ftb.ca.gov/aboutFTB/taxpaye r_advocate/index.shtml 華州州稅局 (Department of Revenue) 電話﹕1-800-647-7706 網站﹕http://dor.wa.gov/content/ contactus/con_taxadv.aspx 鄧萃雯演繹人生 B16時事論壇/分析A4-5房屋短賣要點 B4版 中国人在硅谷 C1-C4 認識卵巢癌 B12版 4 April www.cchcsf.org 536 虛幻的婚外情 B6版 2 Graphic Design: Dori Yuen 2 2 本月派發數量﹕100,000份

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  • -

    80181218171862

    18623%(Office of Commissioner of Internal Revenue)(IRS)18669 0 $31,000191145

    18721894189519131619131918 $101920$5419431945$430

    1913

    40019458,20072,000

    (Tax Loopholes) 2

    TAX FOUNDATION()1937Tax Freedom Day()

    201049

    99

    1200720005220094837

    851177104105

    WWW.TAXFOUNDATION.ORG 2

    --

    ()(Criminal)(Honor System)

    Taxpayer Advocate

    3

    (Conservator)

    1-877-777-4778

    www.taxpayeradvocate.irs.gov

    (911) http://www.irs.gov/pub/irs-pdf/f911.pdf

    4330 Watt Ave., Sacramento, CA 95821

    1301 Clay Street, Suite 1540S, Oakland, CA 94612

    912 2nd Ave., Stop W-405, Seattle, WA 98174

    (Franchise Tax Board)1-800-883-5910

    www.ftb.ca.gov/aboutFTB/taxpayer_advocate/index.shtml

    (Department of Revenue)1-800-647-7706

    http://dor.wa.gov/content/contactus/con_taxadv.aspx 2

    -

    80181218171862

    18623%(Office of Commissioner of Internal Revenue)(IRS)186690$31,000191145

    18721894189519131619131918 $101920$5419431945$430

    1913

    40019458,20072,000

    (Tax Loopholes) 2

    TAX FOUNDATION()1937Tax Freedom Day()

    201049

    99

    1200720005220094837

    851177104105

    WWW.TAXFOUNDATION.ORG 2

    --

    ()(Criminal)(Honor System)

    Taxpayer Advocate

    3

    (Conservator)

    1-877-777-4778

    www.taxpayeradvocate.irs.gov

    (911) http://www.irs.gov/pub/irs-pdf/f911.pdf

    4330 Watt Ave., Sacramento, CA 95821

    1301 Clay Street, Suite 1540S, Oakland, CA 94612

    912 2nd Ave., Stop W-405, Seattle, WA 98174

    (Franchise Tax Board)1-800-883-5910

    www.ftb.ca.gov/aboutFTB/taxpayer_advocate/index.shtml

    (Department of Revenue)1-800-647-7706

    http://dor.wa.gov/content/contactus/con_taxadv.aspx 2

    B16/A4-5

    B4

    C1-C4 B12

    100,000

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    191145

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    19131918 $101920

    $5419431945

    $430

    19134001945

    8,20072,000

    (Tax Loopholes)

    2

    Taxpayer Advocate

    3

    (Conservator)

    1-877-777-4778

    www.taxpayeradvocate.irs.gov

    (911) http://www.irs.gov/pub/

    irs-pdf/f911.pdf

    4330 Watt Ave., Sacramento, CA 95821

    1301 Clay Street, Suite 1540S, Oakland, CA 94612

    912 2nd Ave., Stop W-405, Seattle, WA 98174

    (Franchise Tax Board)

    1-800-883-5910

    www.ftb.ca.gov/aboutFTB/taxpayer_advocate/in-

    dex.shtml

    (Department of Revenue)

    1-800-647-7706

    http://dor.wa.gov/content/contactus/con_

    taxadv.aspx 2

    TAX FOUNDATION(

    )1937

    Tax Freedom Day

    (

    )

    201049

    99

    12007

    200052

    2009

    --

    B62

    Graphic Design: Dori Yuen

    2

    2

    100,000

    2

    Graphic Design: Dori Yuen

    2

    2

    100,000

  • 1 A2

    --

    (1316)

    1

    (IRS)

    11

    (Wage & Investment Division)

    (Large Business & International)

    (Small Business & Self-Employed)

    (Tax Exempt and Government Enti-

    ties)

    (IT)

    (Student Employment Programs)

    (Presidential Management Intern)

    (Student Temporary Program)

    (Student Experience Program)

    http://

    jobsearch.usajobs.gov/a9trirs.aspx

    http://www.jobs.

    irs.gov/midcareer/working-at-irs.html 1

    $25

    (Depreciation)

    27.5

    $92,900$18

    (Tax Home)

    Bona Fide Residence)

    (Physical Presence) 12

    330

    1

    615

    2011

    (Passive Loss)

    $10$2.5

    $10$15

    (Capital Gain)

    15%

    1031

    1

    (Refundable Tax Credit)

    (Earned Income Tac Credit)EITC

    $48,3623

    24$5,666

    (Making Work Pay Tax Credit)

    $400$800

    17$1,000(Child Tax Credit)

    $8,000

    10 1

    47%

    $5

    418

    418

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    61127

    (Hardship)

    65

    94653

    4868

    41848684

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    Offer in Compromise

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    nesses/small/article/0,,id=104593,00.html 1

    4

    18

    1 -- 4

    18

    (IRA)

    (Roth

    IRA)

    418

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    2

    (Capital Gain)

    (Tax-

    able Income)15%

    ($34,000

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    3(

    )$6,451(

    $12,903)$400 (

    $800)Schedule M

    4

    (American Opportunity

    Tax Credit)$2,500

    5

    $250

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    7

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  • 1 A3

    ()

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    mun)DNA

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    ......(14:6)

    ()

    (1:4)

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    (30:21)

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    ......(1:17)

    (10:10)

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  • 1 A4

    (Libya)

    (Collective

    bargaining)

    14

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    www.presidency.ucsb.edu/ws/index.

    php?pid=15445#axzz1GSbM9CIA

    401(k)

    75% 90%

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    50 %

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    passionate

    (last word)

    Wikileaks

    George Will

    Will ABC

    ()

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    Robers

    1

    MorusAlba

    ,,

    ,

    ,,

    ,

    : 877-889-8968: www..myAsianStore.com

  • 1 A5 B3

    Dine In Take Out Catering www.catering-ohana.com

    Ohana Hawaiian BBQ1933DavisStreet,Ste135A,,SanLeandro,

    CA94577 (510)-383-9898

    AlohanaHawaiianGrill15555E14thStreet,Ste319,SanLeandro,CA94578

    (510)-481-8888

    NewItems:$4.95$3.95 $4.95$1.75

    Prince Dim Sum House

    10010%

    :Mon-Fri 11:00am-10:00pm

    Sat, Sun, Holiday 10:00am-10:00pm

    www.princedimsumhouse.com

    14736E. 14th St. San Leandro, CA 94578 Tel : (510) 667-9888

    3pm - 5pm

    $12.99

    ()

    Tsai Chin C

    harity Concert

    2011

    Lulu (408) 263-8886

    Hui (408) 660-5801

    Stephen (650) 552-0055

    Jean (650) 968-9784

    Luna (510) 979-1188

    Debby (510) 659-8028

    Polly (415) 205-5622

    Janice (916) 508-2416

    [email protected]

    Flint Center, Cupertino April 22, 2011, Friday, 8:00PMApril 23, 2011, Saturday, 8:00PM Ticket: $120 $100 $80 $60 $50 Check payable to: CCMFMail to: P.O.Box 10053, San Jose, CA 95157 VIP 408-378-2263 Chinese Cancer Memorial Foundation Asian Liver Center at Stanford University Herald Cancer Care Network Chinese American Coalition for Compassionate Care

    3

    9

    Bad things happen to good

    peopletoo

    {}Post Trau-

    matic Stress Disorder

    P.T.S.D.

    Grief Leadership

    1

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    42

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    270

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    1910

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  • 1 A6

    FARMERS

    SmartMoney

    (Variable Annuity)

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    The biggest problem with whole

    life is that it is too expensive.

    5-7%

    (The

    smarter move? Buy much cheaper

    term insurance, then max out your

    retirement account.)

    1

    (Offshore

    Account Voluntary

    Disclosure Initiative)

    20091015

    20103

    (HIRE ACT)

    (Voluntary Disclosure

    Initiative)

    2011831

    (Foreign

    A c c o u n t )

    (Foreign Financial Assets)

    ()

    (Investment Account)

    (Financial Account) (

    )

    (Foreign Investment)

    (Foreign Company)

    (Partnership)

    (Join Venture)

    (Limited Liability Company)

    (Corporation) ()

    (Foreign Financial

    Instrument and Contract)

    (1)

    (2)

    1

    Lin Huang, Ph.DInvestment Advisor Representative

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    1

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    dependent

    Head of Household ()

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    Bellevue

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    1

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    *

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    606 120th Ave., NE, D-204, Bellevue, WA 98005

    (206)200-5087 (206)789-6688

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    TSUE CHONG COMPANY, INC. 800 SOUTH WELLER ST., SEATTLE, WA 98104

    TEL:(206)623-0801 FAX:(206)382-2688 E-Mail: [email protected]

    Chinese Noodles. Fortune Cookies.. Wonton Mein Wonton Wrappers Egg Roll Wrappers..

    , O'Asian Kent Eva Li Tasha Bistro Cafe Tasha Sawabini

    ( P h i l Smart,Sr.)

    (General Patton)

    1989 (Rotary Club)

    (Bill Gate,Sr.)

    7

    888HHHUYOID121 24 8 8 8

    (Hurt)(Hunger)(Homeless)(Unemployed)(Youth)(Old)(Illiterate) (Drugged)

    (Bruce Lar-son) (Find the way to give yourself away)

    70

    25

    1989

    65

    25

    24

    2 0 0 0

    GlaxoSmithKline SHARE

    2008

    25

    2010 9 25

    ()

    (Hyatt Regency Bellevue)

    206.721.3630 [email protected]

    www.kinon.org

    4416 S Brandon St.,

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    show

    Neither snow nor rain nor heat nor

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    ,

    A

    Katrina2010

    5

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    2006

    2007

    1

  • Community Baptist Church of San Jose

    408-371-6200 www.cbcsj.org2215 Curtner Avenue, Campbell, CA 95008

    :

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    :408-725-8733:408-725-8791website:www.cfccsi.org, e-mail:[email protected] Williams Road, San Jose, CA 95129(Saratoga williams-25,57,58)

    :) 8:45-9:45 10:00-11:10 10:15-11:15 11:30-12:40 ()

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    Ark Baptist Church

    10:00AM11:45AM 7:30PM10:30AM 3G7:00PM

    :(408)526-1312, (408)786-4542:www.arkbaptistchurch.org : :

    :2340 Harris Way, #2, San Jose, CA 95131(880 Montague Expressway)

    A12 A10

    977 Shadow Brook DriveSan Jose, CA 95120Fax: (408) 997-2665

    9:45am-10:20am 10:30am-12:00pm

    Guidepost Gospel Church

    6345 Janary Way San Jose, CA 95129 Tel : (408)927-9257

    http://www.cchcsf.org/church-directory

    : : Samson Ou Janet Fan : Joey Wang Ken Chan

    448-454 Francis Drive, San Jose, CA 95133 408-926-2621 www.scbc.net [email protected]

    Southbay Chinese Baptist Church

    :

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    10:00 am 11:20 am 7:30pm AWANA CLUB

    :Larry Tong :Pinnie Wu : (Peter Wang) : (Joni Cheah)

    Peninsula Chinese Alliance Church256 N. El Camino Real, San Mateo, CA 94401: (650) 343-7677 : www.p-cac.org

    : :

    9:30AM 9:30AM 11:00AM 11:30AM

    San Bruno Chinese Church

    250 Courtland Drive, San Bruno, CA 94066 Tel. (650)589-9760www.SanBrunoChineseChurch.org

    : :

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    Faith Community Church of Peninsula

    ,

    10:00-11:30am

    Belmont Community Center20 Twin Pines Lane, Belmont, CA 94002

    Off Ralston, 2 Block West of El Camino Real : (650) 292-1217 : www.faithccp.org

    Grace Gospel Christian Church

    Reformed Church in America

    : : Hilton Garden Inn 2000 bridgepointe Circle, San Mateo, CA 94404 : (650) 212-5858: www.gracegospel-rca.org

    : : :Robert Tam

    9:30AM 11:00AM

    : 234 9th Ave. San Mateo, CA 94401: (650)570-5877 () : (650)570-5334 web: www.ccba-sm.org Email: [email protected]

    100 [email protected]

    510-893-3210 : [email protected]

    1. 2. 3.

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    1398-19th Ave, San Francisco, CA 94122 /(415) 566-1232 /

    9:00 a.m. 9:45 a.m. 11:00 a.m.

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    2011514()9:30am 12pm 1370 19th Ave., SF, CA 94122

  • A12 A11

    1620 Irving Street, San Francisco (17th 18th Ave) 415-664-3303 www.SFSCBC.org [email protected]

    Sharon Chinese Baptist Church

    ::

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    11:00am /9:30am 7:30pm 7:30pm 10:00am

    ::2:00pm-6:00pm

    Cumberland Presbyterian Chinese Church

    865 Jackson Street, San Francisco, CA94133Tel 415-421-1624 Fax 415-421-1874

    Website www.cumberlandsf.orgEmail [email protected]

    10:00am 11:30am 8:00pm

    10:00am () 8:40am 11:30am

    9:30am 11:15am

    415-397-6859 415-397-2828 981 Washington Street, San Francisco, CA 94108

    Chinese Independent Baptist Church SF

    ::::

    9:45am 11:15am 9:45am 11:15am

    San Francisco

    19th Ave. Chinese Baptist Church

    1398 19th Avenue, San Francisco,CA 94122

    9:00AM 11:10AM 7:00PM (415) 566-1232 1150 Vicente Street, (at 23rd Ave.), San Francisco, CA 94116

    Tel:(415)564-3301 Fax:(415)564-3627 www.sfcac.org

    San Francisco Chinese Alliance Church

    ::

    9:15am

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    11:00am

    :

    :Time: Sunday 4:00 P.M.

    1474 Southgate Avenue, Daly City, CA 94015 With Large Parking Lot)

    : 415-963-1444 : 415-806-8957

    Cornerstone Grace Evangelical Baptist Church

    San Francisco Evangelical Free Church

    756 Union St., (Powell & Mason), S.F., CA 94133 (415)391-0699 8:45am 10:00am 11:30am 9:00am 12:15pm 3:00pm 6:00pm http://www.sfefc.org

    41

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    3638 Lawton St., San Francisco, CA 94122 :415-665-5550 :415-665-4575: [email protected] : www.sunsetchurchsf.org/Chinese

    Sunset Church

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    Website: www.fupcsf.org Email: [email protected]

    BURLINGAME

    1740 Sloat Blvd., (at 35th Ave) S.F.()10:45

    1500 Easton Dr., (at El Camino Real) ()11:15

    : 415-759-3700 415-731-0377()

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    930 1100 930 10001100

    130-3302011

    Pastor John Jackson Pastor Benjamin Chung

    /1524 Powell Street, San Francisco, CA 94133 : 415-982 0225

    1150 Cabrillo Street, San Francisco, CA 94118 : 415-831 2313

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    424()11 Albany Vetrerrans Memomrial Build-ing_1325 Portland_Ave. Albany, CA 94706 f10510.367.9647.

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    2. 4258-9 () Pauline OngAM 1450 www.cchcRadio.org

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    4. Santa Clara Valley Med-ical CenterSobrato4942310:00-11:301. 2.

    (408) 986-8584103cancer.cchc.org

    100 : 3221010:00-11:30(Valley Bible)1477 Willow Ave, Hercules, CA (510)799-3171 www.valleybible.org

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    / 201149 ()2 (505 Driscoll Road, Building A, Fremont) (510) 668-0929 www.fcefc.org

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    : , : , , , : 430 7:30pm: 750 Fargo Ave. San Leandro, CA: $3 [email protected]

    First Chinese Southern Bapt ist Church

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    139

    May

    $200

    33

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    6

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    Sumit

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    Sumit

    5

    7

    7

    10

    10

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    510-790-3366

    E-mail: [email protected]. www. Family.cchc.org

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    510-893-32101-888-663-85859:00am5:00pm

  • 1 A19

    (401)722-8877 T8p 333RooseveltAv.,Pawtcket,RI02860

    (West Windsor, NJ 08550) (917)805-3381 W10:30p

    (908)268-3653 M3p 51237thAve.,Brooklyn,NY11220

    (347)804-4293 M11a 156-03HoraceHardingExpwy.,Flushing,NY11367

    (412)853-5477 Th,Su10p 515MonroevilleAve.,Pittsburgh,PA15145

    (717)227-2288 T9p 564 Shrewsbury Commons Ave., Shrewsbury, PA 17361

    (917)208-7883(267)210-3078 M10:30p 237S.10thStreet,Philadelphia,PA19107

    (301)875-1099 Su11p 12306EugnenesProspectDr.,Bowie,MD20720

    (301)229-8233 Su11p 4953BethesdaAve.,Bethesda,MD20814

    (301)437-8181W10:30p 13101DamestownRd.,Gaithersburg,MD20878

    (347)944-7684 W11:30p 3441KeswickRd.,Baltimore,MD21211

    (410)465-5548 M12p 1800CromwellBridgeRd.,Baltimore,MD21234

    Virgina Beach (757)717-6745 M11p 228PritchardRd.,VirginiaBeach,VA23452

    (703)820-1010 T10a 6071LeesburgPike,FallsChurch,VA22041

    (770)310-2855 W 11:30p 4434BrittRoad,Tucker,GA30084

    (678)462-8098 Su5:45p

    (407)489-2228 S9p 2240W.FairbanksAve.,WinterPark,FL32789

    (407)877-2036 F8p 4846BlueMajorDr.,Windermere,FL34786

    (407)574-9450 Su8p 5600W.ColonialDr.,Suite108,Orlando,FL32808

    (407)420-1703 T7p 5323BambooCt.,Orlando,FL32811

    (256)881-7403 M10p 2130MetroCircle,Huntsville,AL35801

    (256)797-2105 T2:30p 12090#PCountyLineRd.,Madison,AL35756

    Nashville (615)337-5145 Su10p 107LyleLane,Nashville,TN37210

    GoldenWok 859)816-3329 T11p 1781PatrickDr.,Burglington,KY41005

    (614)263-9287 T10:30p 4141MazieRoad,Columbus,OH43224

    (317)748-6348 F11p 9035E.21stSt.,Indianapolis,IN46229

    (269)375-0196 S10:30p 5334ParkviewAve.,Kalamozoo,MI49009

    (414)906-9208 Su10p 2519EastKenwoodBlvd.,Milwaukee,WI53211

    (608)516-5605 Su3p,10:30pW10:30p 301RiversideDr.,Madison,WI53704

    (469)360-7651 T2:30p 930W.ParkerRd.,#410,Plano,TX75075

    (972)437-3466 T10:30pT8:30p 1707CampbellTrail,Richardson,TX75082

    T5:30p 275S.HazelCourt,Denver,CO80219

    Phoenix (480)788-4977 T11p 890WRayRd.,Chandler,AZ85225

    (480)993-9497 W11p 4243WGreenwayRoad,Phoenix,AZ85023

    Arizona (520)906-9137 W,Su10:30p 1501NSahuaraAve.,Tucson,AZ85712

    LasVegas (702)368-3688 M11p 5630W.CharlestonBlvd.LasVegas,NV89146

    (323)722-8888 T3:30p 869N.WilcoxAve.,Montebello,CA90640

    Torrance (310)325-7777x235 T10p 2780LomitaBlvd.,Torrance,CA90505

    (562)352-0268 Th2:30p 16510BlackburnDr.,LaMirada,CA90683

    (818)920-4647 Th8p 9950BalboaBlvd.,Northridge,CA91325

    (805)241-5625 T10p 218W.JanssRd.,ThousandOaks,CA91360

    (909)263-1293 W10p 19267ColimaRd.,#J,RowlandHeights,CA91748

    (626)251-6486 W8a 219E.MissionRd.,SanGabriel,CA91776

    (626)576-7688 T10p 2223W.CommonwealthAve.,Alhambra,CA91803

    SanDiego (858)675-8777x121 Su10p 12335WorldTradeDr.,#2-5,SanDiego,CA92128

    (951)704-5472 M10p 40184ProvostCt.,Murrieta,CA92563

    (661)397-4504 T10p();Sa8p() 203S.HStreet,Bakersfield,CA93304

    Fresno (559)313-2836 F10p 4285N.BlackstoneAve.,Fresno,CA93726

    (510)857-3797 M9p 38451FremontBlvd.,Fremont,CA94536

    (415)397-3727 Su10a 431BushStreet,SanFrancisco,CA94108

    (415)717-7522 F2p 818WashingtonStreet,SanFrancisco,CA94108

    SF (415)392-1500 Su8p 925StockonSt.,SanFrancisco,CA94108

    W9:30a88 Chinese Restaurant, 15809 Channel St., San Lorenzo, CA 94580

    (510)364-5166 M10p 1743DecotoRd.,UnionCity,CA94587

    (209)832-5421 T11p 2025SonomaBlvd.,Vallejo,CA94590

    WalnutCreek (925)933-0112 M10:30p 2460BuenaVistaAve.,WalnutCreek,CA94598

    Oakland (510)501-3797 Su,Th10:30p 5238thSt.,Oakland,CA94607

    RohnertPark (707)584-7835 T3:30p 5850CommerceBlvd.,#B,RohnertPark,CA94928

    (408)931-3232 W10p 10825NWolfeRd.,#220,Cupertino,CA95014

    Milpitas (408)206-8443 W10:45p 10DempseyRd.,Milpitas,CA95035

    Campbell (408)927-9257 M10p 2615UnionAve.,Campbell,CA95124

    (408)893-4604 T11p 2116NewportAve.,SanJose,CA95125

    (503)317-2383 M,T,Th,Sa10:30am 5415SEPowellBlvd,PortlandOR97206

    (541)390-1528 Sa9p 2752RedOakDrive,Bend,OR97701

    (206)725-6363 T7:30p 5801BeaconAve.S,Seattle,WA98108

    :M:,T:,W:,Th:,F:,Sa:,Su:;a:,p:

    A19

    (At the restaurant) Owner Good evening! How many? Table for five? Customer No, we have ten people altogether. Owner I see. We have a big table available now. But Im sorry that we are heavily booked later on. We will need the table at 7:30PM for our next guests.

    Customer Wow! You really are busy tonight. Owner Is it a special occasion tonight? You all look so lovely! Customer Yes, it is my parents 46th wedding anniversary. Owner Congratulations! My blessings to your parents. Customer They are the ones who are late. Owner Please let the elderly take their time. Ill bring you the menus. Customer Thank you for your understanding. Well order right away. Owner No problem at all. How about some dessert on the house to celebrate? Customer Thats awesome! Thank you!

    1-408-263-8585

    (Kay)

    1987 Kay

    Castro

    District

    Kay

    ESL(

    )

    Kay

    Castro Market

    !

    Kay

    ( 2:13)

    :

    City College SF State U.

    (Marketing)

    (Fremont)

    :

    ?

    (San Jose Alliance Church)

    (David)Kay

    David

    1997

    Kay

    (Marketing and Sales)

    Banana Leaf(

    ) 1999

    (Milpitas)

    David

    Kay

    Kay

    David

    2003

    ( Banana

    Leaf

    )

    3:5-6

    ( 12:26b) Kay

    David

    ...

    : 211 Topaz Street, Milpitas, CA 95035. : 408-263-8585

    2002 Consumer Business Review Banana Leaf Banana Leaf (More than just a restaurant, Banana Leaf has become a destination)

    (401)722-8877 T8p 333RooseveltAv.,Pawtcket,RI02860

    (West Windsor, NJ 08550) (917)805-3381 W 10:30p

    (908)268-3653 M3p 51237thAve.,Brooklyn,NY11220

    (347)804-4293 M11a 156-03HoraceHardingExpwy.,Flushing,NY11367

    (412)853-5477 Th,Su10p 515MonroevilleAve.,Pittsburgh,PA15145

    (717)227-2288 T9p 564 Shrewsbury Commons Ave., Shrewsbury, PA 17361

    (917)208-7883(267)210-3078 M10:30p 237S.10thStreet,Philadelphia,PA19107

    (301)875-1099 Su11p 12306EugnenesProspectDr.,Bowie,MD20720

    (301)229-8233 Su11p 4953BethesdaAve.,Bethesda,MD20814

    (301)437-8181W10:30p 13101DamestownRd.,Gaithersburg,MD20878

    (347)944-7684 W11:30p 3441KeswickRd.,Baltimore,MD21211

    (410)465-5548 M12p 1800CromwellBridgeRd.,Baltimore,MD21234

    Virgina Beach (757)717-6745 M11p 228PritchardRd.,VirginiaBeach,VA23452

    (703)820-1010 T10a 6071LeesburgPike,FallsChurch,VA22041

    (770)310-2855 W 11:30p 4434BrittRoad,Tucker,GA30084

    (678)462-8098 Su5:45p

    (407)489-2228 S9p 2240W.FairbanksAve.,WinterPark,FL32789

    (407)877-2036 F8p 4846BlueMajorDr.,Windermere,FL34786

    (407)574-9450 Su8p 5600W.ColonialDr.,Suite108,Orlando,FL32808

    (407)420-1703 T7p 5323BambooCt.,Orlando,FL32811

    (256)881-7403 M10p 2130MetroCircle,Huntsville,AL35801

    (256)797-2105 T2:30p 12090#PCountyLineRd.,Madison,AL35756

    Nashville (615)337-5145 Su10p 107LyleLane,Nashville,TN37210

    GoldenWok 859)816-3329 T11p 1781PatrickDr.,Burglington,KY41005

    (614)263-9287 T10:30p 4141MazieRoad,Columbus,OH43224

    (317)748-6348 F11p 9035E.21stSt.,Indianapolis,IN46229

    (269)375-0196 S10:30p 5334ParkviewAve.,Kalamozoo,MI49009

    (414)906-9208 Su10p 2519EastKenwoodBlvd.,Milwaukee,WI53211

    (608)516-5605 Su3p,10:30pW10:30p 301RiversideDr.,Madison,WI53704

    (469)360-7651 T2:30p 930W.ParkerRd.,#410,Plano,TX75075

    (972)437-3466 T10:30pT8:30p 1707CampbellTrail,Richardson,TX75082

    T5:30p 275S.HazelCourt,Denver,CO80219

    Phoenix (480)788-4977 T11p 890WRayRd.,Chandler,AZ85225

    (480)993-9497 W11p 4243WGreenwayRoad,Phoenix,AZ85023

    Arizona (520)906-9137 W,Su10:30p 1501NSahuaraAve.,Tucson,AZ85712

    LasVegas (702)368-3688 M11p 5630W.CharlestonBlvd.LasVegas,NV89146

    (323)722-8888 T3:30p 869N.WilcoxAve.,Montebello,CA90640

    Torrance (310)325-7777x235 T10p 2780LomitaBlvd.,Torrance,CA90505

    (562)352-0268 Th2:30p 16510BlackburnDr.,LaMirada,CA90683

    (818)920-4647 Th8p 9950BalboaBlvd.,Northridge,CA91325

    (805)241-5625 T10p 218W.JanssRd.,ThousandOaks,CA91360

    (909)263-1293 W10p 19267ColimaRd.,#J,RowlandHeights,CA91748

    (626)251-6486 W8a 219E.MissionRd.,SanGabriel,CA91776

    (626)576-7688 T10p 2223W.CommonwealthAve.,Alhambra,CA91803

    SanDiego(858)675-8777x121 Su10p 12335WorldTradeDr.,#2-5,SanDiego,CA92128

    (951)704-5472 M10p 40184ProvostCt.,Murrieta,CA92563

    (661)397-4504T10p();Sa8p() 203S.HStreet,Bakersfield,CA93304

    Fresno (559)313-2836 F10p 4285N.BlackstoneAve.,Fresno,CA93726

    (510)857-3797 M9p 38451FremontBlvd.,Fremont,CA94536

    (415)397-3727 Su10a 431BushStreet,SanFrancisco,CA94108

    (415)717-7522 F2p 818WashingtonStreet,SanFrancisco,CA94108

    SF (415)392-1500 Su8p 925StockonSt.,SanFrancisco,CA94108

    W9:30a88 Chinese Restaurant, 15809 Channel St., San Lorenzo, CA94580

    (510)364-5166 M10p 1743DecotoRd.,UnionCity,CA94587

    (707)315-7078 T11p 2025SonomaBlvd.,Vallejo,CA94590

    WalnutCreek (925)933-0112 M10:30p 2460BuenaVistaAve.,WalnutCreek,CA94598

    Oakland (510)501-3797 Su,Th10:30p 5238thSt.,Oakland,CA94607

    RohnertPark (707)584-7835 T3:30p 5850CommerceBlvd.,#B,RohnertPark,CA94928

    (408)931-3232 W10p 10825NWolfeRd.,#220,Cupertino,CA95014

    Milpitas (408)206-8443 W10:45p 10DempseyRd.,Milpitas,CA95035

    Campbell (408)927-9257 M10p 2615UnionAve.,Campbell,CA95124

    (408)893-4604 T11p 2116NewportAve.,SanJose,CA95125

    (503)317-2383 M,T,Th,Sa10:30am 5415SEPowellBlvd,PortlandOR97206

    (541)390-1528 Sa9p 2752RedOakDrive,Bend,OR97701

    (206)725-6363 T7:30p 5801BeaconAve.S,Seattle,WA98108

    :M:,T:,W:,Th:,F:,Sa:,Su:;a:,p:

    A19

    (At the restaurant) Owner Good evening! How many? Table for five? Customer No, we have ten people altogether. Owner I see. We have a big table available now. But Im sorry that we are heavily booked later on. We will need the table at 7:30PM for our next guests.

    Customer Wow! You really are busy tonight. Owner Is it a special occasion tonight? You all look so lovely! Customer Yes, it is my parents 46th wedding anniversary. Owner Congratulations! My blessings to your parents. Customer They are the ones who are late. Owner Please let the elderly take their time. Ill bring you the menus. Customer Thank you for your understanding. Well order right away. Owner No problem at all. How about some dessert on the house to celebrate? Customer Thats awesome! Thank you!

    1-408-263-8585

    (Kay)

    1987 Kay

    Castro

    District

    Kay

    ESL(

    )

    Kay

    Castro Market

    !

    Kay

    ( 2:13)

    :

    City College SF State U.

    (Marketing)

    (Fremont)

    :

    ?

    (San Jose Alliance Church)

    (David)Kay

    David

    1997

    Kay

    (Marketing and Sales)

    Banana Leaf(

    ) 1999

    (Milpitas)

    David

    Kay

    Kay

    David

    2003

    ( Banana

    Leaf

    )

    3:5-6

    ( 12:26b) Kay

    David

    ...

    : 211 Topaz Street, Milpitas, CA 95035. : 408-263-8585

    2002 Consumer Business Review Banana Leaf Banana Leaf (More than just a restaurant, Banana Leaf has become a destination)

    (401)722-8877 T8p 333RooseveltAv.,Pawtcket,RI02860

    (West Windsor, NJ 08550) (917)805-3381 W 10:30p

    (908)268-3653 M3p 51237thAve.,Brooklyn,NY11220

    (347)804-4293 M11a 156-03HoraceHardingExpwy.,Flushing,NY11367

    (412)853-5477 Th,Su10p 515MonroevilleAve.,Pittsburgh,PA15145

    (717)227-2288 T9p 564 Shrewsbury Commons Ave., Shrewsbury, PA 17361

    (917)208-7883(267)210-3078 M10:30p 237S.10thStreet,Philadelphia,PA19107

    (301)875-1099 Su11p 12306EugnenesProspectDr.,Bowie,MD20720

    (301)229-8233 Su11p 4953BethesdaAve.,Bethesda,MD20814

    (301)437-8181W10:30p 13101DamestownRd.,Gaithersburg,MD20878

    (347)944-7684 W11:30p 3441KeswickRd.,Baltimore,MD21211

    (410)465-5548 M12p 1800CromwellBridgeRd.,Baltimore,MD21234

    Virgina Beach (757)717-6745 M11p 228PritchardRd.,VirginiaBeach,VA23452

    (703)820-1010 T10a 6071LeesburgPike,FallsChurch,VA22041

    (770)310-2855 W 11:30p 4434BrittRoad,Tucker,GA30084

    (678)462-8098 Su5:45p

    (407)489-2228 S9p 2240W.FairbanksAve.,WinterPark,FL32789

    (407)877-2036 F8p 4846BlueMajorDr.,Windermere,FL34786

    (407)574-9450 Su8p 5600W.ColonialDr.,Suite108,Orlando,FL32808

    (407)420-1703 T7p 5323BambooCt.,Orlando,FL32811

    (256)881-7403 M10p 2130MetroCircle,Huntsville,AL35801

    (256)797-2105 T2:30p 12090#PCountyLineRd.,Madison,AL35756

    Nashville (615)337-5145 Su10p 107LyleLane,Nashville,TN37210

    GoldenWok 859)816-3329 T11p 1781PatrickDr.,Burglington,KY41005

    (614)263-9287 T10:30p 4141MazieRoad,Columbus,OH43224

    (317)748-6348 F11p 9035E.21stSt.,Indianapolis,IN46229

    (269)375-0196 S10:30p 5334ParkviewAve.,Kalamozoo,MI49009

    (414)906-9208 Su10p 2519EastKenwoodBlvd.,Milwaukee,WI53211

    (608)516-5605 Su3p,10:30pW10:30p 301RiversideDr.,Madison,WI53704

    (469)360-7651 T2:30p 930W.ParkerRd.,#410,Plano,TX75075

    (972)437-3466 T10:30pT8:30p 1707CampbellTrail,Richardson,TX75082

    T5:30p 275S.HazelCourt,Denver,CO80219

    Phoenix (480)788-4977 T11p 890WRayRd.,Chandler,AZ85225

    (480)993-9497 W11p 4243WGreenwayRoad,Phoenix,AZ85023

    Arizona (520)906-9137 W,Su10:30p 1501NSahuaraAve.,Tucson,AZ85712

    LasVegas (702)368-3688 M11p 5630W.CharlestonBlvd.LasVegas,NV89146

    (323)722-8888 T3:30p 869N.WilcoxAve.,Montebello,CA90640

    Torrance (310)325-7777x235 T10p 2780LomitaBlvd.,Torrance,CA90505

    (562)352-0268 Th2:30p 16510BlackburnDr.,LaMirada,CA90683

    (818)920-4647 Th8p 9950BalboaBlvd.,Northridge,CA91325

    (805)241-5625 T10p 218W.JanssRd.,ThousandOaks,CA91360

    (909)263-1293 W10p 19267ColimaRd.,#J,RowlandHeights,CA91748

    (626)251-6486 W8a 219E.MissionRd.,SanGabriel,CA91776

    (626)576-7688 T10p 2223W.CommonwealthAve.,Alhambra,CA91803

    SanDiego(858)675-8777x121 Su10p 12335WorldTradeDr.,#2-5,SanDiego,CA92128

    (951)704-5472 M10p 40184ProvostCt.,Murrieta,CA92563

    (661)397-4504T10p();Sa8p() 203S.HStreet,Bakersfield,CA93304

    Fresno (559)313-2836 F10p 4285N.BlackstoneAve.,Fresno,CA93726

    (510)857-3797 M9p 38451FremontBlvd.,Fremont,CA94536

    (415)397-3727 Su10a 431BushStreet,SanFrancisco,CA94108

    (415)717-7522 F2p 818WashingtonStreet,SanFrancisco,CA94108

    SF (415)392-1500 Su8p 925StockonSt.,SanFrancisco,CA94108

    W9:30a88 Chinese Restaurant, 15809 Channel St., San Lorenzo, CA94580

    (510)364-5166 M10p 1743DecotoRd.,UnionCity,CA94587

    (707)315-7078 T11p 2025SonomaBlvd.,Vallejo,CA94590

    WalnutCreek (925)933-0112 M10:30p 2460BuenaVistaAve.,WalnutCreek,CA94598

    Oakland (510)501-3797 Su,Th10:30p 5238thSt.,Oakland,CA94607

    RohnertPark (707)584-7835 T3:30p 5850CommerceBlvd.,#B,RohnertPark,CA94928

    (408)931-3232 W10p 10825NWolfeRd.,#220,Cupertino,CA95014

    Milpitas (408)206-8443 W10:45p 10DempseyRd.,Milpitas,CA95035

    Campbell (408)927-9257 M10p 2615UnionAve.,Campbell,CA95124

    (408)893-4604 T11p 2116NewportAve.,SanJose,CA95125

    (503)317-2383 M,T,Th,Sa10:30am 5415SEPowellBlvd,PortlandOR97206

    (541)390-1528 Sa9p 2752RedOakDrive,Bend,OR97701

    (206)725-6363 T7:30p 5801BeaconAve.S,Seattle,WA98108

    :M:,T:,W:,Th:,F:,Sa:,Su:;a:,p:

    3131 Bowers Ave., Santa Clara, CA950541-408-986-8584

    1-408-986-8581

    www.heraldrgm.org (Grace Lee)

    Do you have anything on special offer?Which ones are on sale?Can you give me a discount on this one?Will you make it cheaper if I buy more than one?Will you give me a better price if I pay cash?

    Shop Assistant: The total is $37.50. How would you like to pay? $37.50Customer: Do you take personal checks?Shop Assistant: Sorry, we dont. Only cash or credit.Customer: Ill pay by card.Shop Assistant: Debit (ATM) or credit?Customer: ATM, please.Shop Assistant: Please swipe your card on the machine and enter your pin.

    1

    1

    4988 Paseo Padre Parkway Fremont CA 94555

    Tel:510-818-9883

    1990

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    94

    1998

    2004

    70

    Attention Deficit Hyperactiv-

    ity Disorder

    Rheumatoid Arthritis

    201011

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    12

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  • 1 A20

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    Ray Kroc

    2008

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    )6Foster City Crowne Plaza

    Hotel

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  • 1 B1

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    Dublin East: 4288 Dublin Blvd, #206 Dublin West: 7485 Village Parkway

    Christian Preschool Afterschool Academic/Enrichment

    . . . . . . . . . . . . . . . . . . . .

    cchcSF

    P.O.Box 1047, Oakland, CA 94604-1047510 625 8881510.893.3220

    [email protected]

    FaxEmail

    Thomas Lam Chinese Christian Herald Crusades Advertising Accounts Manager

    Cell Christ in the PassoverPresentation

    Youre invited to the Good Friday

    Date: April 22, 20112011422Time: &7:30 pm to 9 pm7309

    Language: English Only

    Presented by:

    Admission: FreeLocation: Chinese Independent Baptist Church280 8th Street, Oakland, CA 94607280

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    Imperial Seafood Restaurant1680-G Willow Pass Road Concord, CA 94520 925-825-1318www.ImperialSeafoodRestaurant.com FAX: 925-825-1038

    11:00am-9:30pm 10:00am-9:30pm

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    $6.50 $9.99

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    11 9

    10443 San Pablo Avenue, El Cerrito 510-524-0888

    Ohana & Alohana San Leandro 1933 Davis St. #135A Tel. 510-383-9898 15555 E 14 St. #319 Tel. 510-481-8888

    4.95 ; $4.95, , $6.95 !

    10 ; exp. 3/31/10 20

    Ohana & Alohana San Leandro

    10; exp. 3/31/1220

    4.95 ; $4.95

    VENUS TAM CAF'E

    6267 JARVIS AVE.NEWARK,CA,94560

    20956 HOMESTEAD ROAD #H

    TEL:510-744-1188FAX:510-744-1319

    TEL:408-865-1122FAX:408-865-1166

    beta-

    2010 25 38 3 () 8-23%1% 2%

    E

    * *

  • 1 B4

    MORTGAGE CENTER CORP.

    199 California Drive, Suite 200 Millbrae, California 94030

    Cell:650-483-8250 Tel: 650-652-9000

    [email protected]

    Simon Kim Lee

    Broker DRE Lic#00898196

    ()

    (SHORT SALE)

    Mimi Du (RE License # 01304977) Loan Consultant, Realty World SVI Group 408-661-6683 [email protected]

    Real Estate Financing Of All Types of

    Properties in California

    , !

    Sophia Chan, CDPE :: Pleasanton, Dublin, San Ramon, Fremont, Newark, Union City... (925) 719-7033 [email protected] www.SophiaChan.net DRE # 01722769

    Office: * 5870 Stoneridge Mall Rd. Pleasanton * 39644 Mission Blvd. Fremont

    B4

    /

    !

    2.6%

    30 ($417,000 )

    4.25% 15

    3.75%

    8000

    30

    4 . 2 5 %

    1,475.82 5%

    1,610.46 134.6430

    4 9

    3 5

    5/1

    3.25%30 1305.62

    (prepayment penalty)

    Escrow

    (closing date) pro-rate

    Title

    Insurance

    ()

    REMAX

    Margaret Kelly

    30

    5%

    4%

    8 6 5

    (

    )

    3

    1 5

    www.irs.gov

    License #: 01822178

    GRI, CDPE GRI - Graduate Realtor Institute CDPE -

    Phone : (650) 922-8028 E-mail : [email protected] Website : www.shutien.com Office : 430 N. El Camino Real, San Mateo CA 94401

    !

    :

    License #713937

    (510) 839-2191 (415) 822-5509117 E. 16th Street Oakland, CA 94606

    web : www.bestroofingca.com

    27

    (Short Sale)

    (Mark Wong)

    (Foreclosure)

    ?

    (Lien)

    (Recourse)

    (Non-Recourse)

    )

    (

    1099)

    (Ellen Osmundson,):

    http://www.hud.

    gov/offices/hsg/sfh/hcc/fc/

    1-888-995-4673

    170

    (Tom Chan, ): )

    )

    )

    MIMI DU ()

    FremontNewarkUnion CitySan JoseCupertinoSunnyvaleSanta ClaraMountain ViewPalo Alto

    RE License #01304977

    :408-307-4489 :[email protected] World SVI Group

    DRE#: 01075397

    Email: [email protected]: www.EllenOsmundson.com

    (925) 939-7460 direct, (925) 890-4276 cell2005 Mt. Diablo Blvd., Walnut Creek, CA 94596

    English - Mandarin - CantoneseELLEN OSMUNDSON

    DRE#: 01075397

    Email: [email protected]: www.EllenOsmundson.com

    (925) 939-7460 direct, (925) 890-4276 cell2005 Mt. Diablo Blvd., Walnut Creek, CA 94596

    English - Mandarin - CantoneseELLEN OSMUNDSON

    DRE#: 01075397

    Email: [email protected]: www.EllenOsmundson.com

    (925) 939-7460 direct, (925) 890-4276 cell2005 Mt. Diablo Blvd., Walnut Creek, CA 94596

    English - Mandarin - CantoneseELLEN OSMUNDSON

    DRE#: 01075397

    Email: [email protected]: www.EllenOsmundson.com

    (925) 939-7460 direct, (925) 890-4276 cell2005 Mt. Diablo Blvd., Walnut Creek, CA 94596

    English - Mandarin - CantoneseELLEN OSMUNDSON

    20480 Pacifica Dr., # A, Cupertino, CA 95014

    www.Fai thfulReal ty.US

    Real Estate & Loan Broker, NotaryDRE# : 01777074 NMLS ID: 344764 DRE# : 01863645 NMLS ID: 344790

    J o y c e K u o William Chen

    408.218.1900 408.888.9722

    Joyce Kuo & William Chen

    Joyce [email protected]

    William [email protected]

    MORTGAGE CENTER CORP.

    199 California Drive, Suite 200 Millbrae, California 94030

    Cell:650-483-8250 Tel: 650-652-9000

    [email protected]

    Simon Kim Lee

    Broker DRE Lic#00898196

    ()

    (SHORT SALE)

    Mimi Du (RE License # 01304977) Loan Consultant, Realty World SVI Group 408-661-6683 [email protected]

    Real Estate Financing Of All Types of

    Properties in California

    , !

    Sophia Chan, CDPE :: Pleasanton, Dublin, San Ramon, Fremont, Newark, Union City... (925) 719-7033 [email protected] www.SophiaChan.net DRE # 01722769

    Office: * 5870 Stoneridge Mall Rd. Pleasanton * 39644 Mission Blvd. Fremont

    B4

    /

    !

    2.6%

    30 ($417,000 )

    4.25% 15

    3.75%

    8000

    30

    4 . 2 5 %

    1,475.82 5%

    1,610.46 134.6430

    4 9

    3 5

    5/1

    3.25%30 1305.62

    (prepayment penalty)

    Escrow

    (closing date) pro-rate

    Title

    Insurance

    ()

    REMAX

    Margaret Kelly

    30

    5%

    4%

    8 6 5

    (

    )

    3

    1 5

    www.irs.gov

    Bay Cities Realty & Services, Inc.320 13th Street # 306, Oakland, CA 94612Tel: 510-893-6888 Fax: 510-893-7888E-mail: [email protected]

    Kel ly LauSales Agent

    Dre# 01822527

    (Sue Tien )

    1) ?

    2) ? ?

    3) ? ?

    (HOA) ?

    4) ? ?

    ?

    5) ? ? ?

    ? ?

    ?

    6) ? ?

    7) ?

    ?

    8) ? ?

    ? ?

    9) ?

    ,(

    -

    Sue Tien:

    26

    (

    )

    credit

    (

    )

    (Sophia Chan )90

    (Notice of Default)

    NODPA(Notice of De-

    fault Purchase Agreement)

    (Vivian Hung ):

    2

    listing price,

    [Approved Short sale]

    listing

    price

    ,

    1

  • 1 B5

    Robert Chen B.S.(), MBA(Duke), Ph.D.(UGA)Real Estate Broker, Trusty RealtyDRE License # 01327720

    : 408-835-2455 Email : [email protected]

    Robert Chen B.S.(), MBA(Duke), Ph.D.(UGA)Real Estate Broker, Trusty Realty

    DRE License # 01327720

    : 408-835-2455 Email : [email protected]

    Direct: (510) 814-4848 Mobile: (510) 913-1600Fax: (510) 523-5743Email: [email protected] Estate License: 01106012 Ringo Liu

    Alameda

    14429 Catalina St., San Leandro, CA 94577

    Francis HoBroker

    Lic #R01242890

    www.fasrealtyinc.com

    E-mail : [email protected] : 510-748-9033Mobile : 510-409-8486

    Ed Yum

    Alamo, Danville, San Ramon, Dublin, Pleasanton, Milpitas, Fremont, Union City, Newark

    : (510) 396-0534: [email protected]

    DRE Lic#: 01883686

    ,,

    sight-reading

    2010

    2011 2 4 [email protected]

    XXXXXXXXXXX

    Quantum Real Estate 840 Hinckley Road #215 Burlingame, CA 94010 510-797-9222 510-552-0938 650-652-9399 [email protected]

    #01313859

    Norman Tang Christie Ng Senior Loan Officer, Broker Associate,

    J C Real Estate Investment Group, INC.

    Direct: (415) 756-5435 Fax: (415) 680-2311

    E-mail: [email protected] 225 Hanover Street, San Francisco, CA 94112

    DRE#01331327

    Real Estates and Loans

    B5

    Randy Lui Broker, GRI, CRS, SRES,

    e-Pro, RE Masters

    Tel: 415-310-9872 Fax: 888-234-5644

    Email: [email protected] www.BuyNSellSF.com

    (

    )

    ()

    CA-DRE# 01237355

    (Fannie Mae)

    (REO) HOMEPATH

    (foreclose)

    (offer)

    :www.homepath.com

    HOMEPATH

    HOMEPATH

    (Pre-approval Letter)

    HOMEPATH

    HOMEPATH FINANC-

    ING

    HOMEPATH

    ( 3%)(

    )

    (

    )

    HOMEPATH

    1 B5

    Robert Chen B.S.(), MBA(Duke), Ph.D.(UGA)Real Estate Broker, Trusty RealtyDRE License # 01327720

    : 408-835-2455 Email : [email protected]

    Robert Chen B.S.(), MBA(Duke), Ph.D.(UGA)Real Estate Broker, Trusty Realty

    DRE License # 01327720

    : 408-835-2455 Email : [email protected]

    Direct: (510) 814-4848 Mobile: (510) 913-1600Fax: (510) 523-5743Email: [email protected] Estate License: 01106012 Ringo Liu

    Alameda

    14429 Catalina St., San Leandro, CA 94577

    Francis HoBroker

    Lic #R01242890

    www.fasrealtyinc.com

    E-mail : [email protected] : 510-748-9033Mobile : 510-409-8486

    Ed Yum

    Alamo, Danville, San Ramon, Dublin, Pleasanton, Milpitas, Fremont, Union City, Newark

    : (510) 396-0534: [email protected]

    DRE Lic#: 01883686

    ,,

    sight-reading

    2010

    2011 2 4 [email protected]

    XXXXXXXXXXX

    Quantum Real Estate 840 Hinckley Road #215 Burlingame, CA 94010 510-797-9222 510-552-0938 650-652-9399 [email protected]

    #01313859

    Norman Tang Christie Ng Senior Loan Officer, Broker Associate,

    J C Real Estate Investment Group, INC.

    Direct: (415) 756-5435 Fax: (415) 680-2311

    E-mail: [email protected] 225 Hanover Street, San Francisco, CA 94112

    DRE#01331327

    Real Estates and Loans

    B5

    Randy Lui Broker, GRI, CRS, SRES,

    e-Pro, RE Masters

    Tel: 415-310-9872 Fax: 888-234-5644

    Email: [email protected] www.BuyNSellSF.com

    (

    )

    ()

    CA-DRE# 01237355

    (Fannie Mae)

    (REO) HOMEPATH

    (foreclose)

    (offer)

    :www.homepath.com

    HOMEPATH

    HOMEPATH

    (Pre-approval Letter)

    HOMEPATH

    HOMEPATH FINANC-

    ING

    HOMEPATH

    ( 3%)(

    )

    (

    )

    HOMEPATH

    Robert Chen B.S.(), MBA(Duke), Ph.D.(UGA)Real Estate Broker, Trusty Realty

    DRE License # 01327720

    : 408-835-2455 Email : [email protected]

    Direct: (510) 814-4848 Mobile: (510) 913-1600Fax: (510) 523-5743Email: [email protected] Estate License: 01106012 Ringo Liu

    Alameda

    14429 Catalina St., San Leandro, CA 94577

    Francis HoBroker

    Lic #R01242890

    www.fasrealtyinc.com

    E-mail : [email protected] : 510-748-9033Mobile : 510-409-8486

    Ed Yum

    Alamo, Danville, San Ramon, Dublin, Pleasanton, Milpitas, Fremont, Union City, Newark

    : (510) 396-0534: [email protected]

    DRE Lic#: 01883686

    ,,

    sight-reading

    2010

    2011 2 4 [email protected]

    XXXXXXXXXXX

    Quantum Real Estate 840 Hinckley Road #215 Burlingame, CA 94010 510-797-9222 510-552-0938 650-652-9399 [email protected]

    #01313859

    Norman Tang Christie Ng Senior Loan Officer, Broker Associate,

    J C Real Estate Investment Group, INC.

    Direct: (415) 756-5435 Fax: (415) 680-2311

    E-mail: [email protected] 225 Hanover Street, San Francisco, CA 94112

    DRE#01331327

    Real Estates and Loans

    B5

    Randy Lui Broker, GRI, CRS, SRES,

    e-Pro, RE Masters

    Tel: 415-310-9872 Fax: 888-234-5644

    Email: [email protected] www.BuyNSellSF.com

    (

    )

    ()

    CA-DRE# 01237355

    (Fannie Mae)

    (REO) HOMEPATH

    (foreclose)

    (offer)

    :www.homepath.com

    HOMEPATH

    HOMEPATH

    (Pre-approval Letter)

    HOMEPATH

    HOMEPATH FINANC-

    ING

    HOMEPATH

    ( 3%)(

    )

    (

    )

    HOMEPATH

    Direct: (510) 814-4848 Mobile: (510) 913-1600Fax: (510) 523-5743Email: [email protected] Estate License: 01106012 Ringo Liu

    Alameda

    Jimmy He

    [email protected]

    NMLS LIC # 336551DRE LIC # 01877145

    , ,, , , ,

    + + + Office: Bay Home Investments & Loans17331 Hesperian Blvd, San Lorenzo, Ca 94580

    Loan Consultant, Realtor

    510-962-2428

    RANDY LUIBroker, RE Masters, GRI, CRS, SRES, e-Pro

    Tel: 415.310.9872E-Mail: [email protected] 01237355

    Brokers Connection Inc. 315 Montgomery Street, 9th Floor, San Francisco, California 94104

    , , ,. , .

    San FranciscoSilvie ThangPhone: [email protected]

    East BayDenny StellaCell: [email protected]

    PeninsulaJoanna Yu Phone: [email protected]

    South BayKevin TranPhone: [email protected]

    Information is accurate as of date of printing and subject to change without notice. Please note, all other communications, legal documents and disclosures will be pro