號角月報 美西北版 2013年 五月份

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買賣房屋交收過程 B4 介紹TheraBaby A16版 論戴卓爾夫人功過 A5 淺談失眠(二) B13版 內容豐富健康 與您息息相關 CA 941 PRESORTED STD 杜婉霞演活女主角 B16 時事 理財 信仰 健康 法律 教育 美食 地產 旅遊 真人真事 去年9月2日勞工節假期,15歲北加州Sara- toga中學女生Audrie Pott與十多位同學,在友 人家中舉行派對,當時友人的父母都不在家; 她喝了帶有酒精的飲品,之後覺得不適,便到 樓上睡房休息。她在熟睡 中被幾名男同學性侵犯, 並被手機拍下照片。之後 她發覺這些照片在網路往 上被傳開,她並被同學嘲 笑戲弄,10天後Audrie在 家上吊自殺身亡。警方調 查了7個多月後,在4月12 日逮捕了三名16歲的同學,這件慘事才曝光, 成為北加州甚至全國的話題。 Audrie自殺前,在本人「臉書」(Face - book)上留下這些絕望的申訴﹕ 「我的一生已被毀!」 「我無法做任何事去挽救」 「整間學校都知道這件事」 「我無法擺脫這個臭名」 「我不願記得這件事」 「一夜事件帶來壞名聲,而我連發生什麼事 都記不得」 Audrie的父母事前毫不知情,如今只有循法 律途徑為女兒討回公道。 無獨有偶,遠在加拿大東部Nova Scotia省 Halifax市,一位名為Rehtaeh Parsons的女 中學生,在2011年底到朋 友家參加派對,在醉酒不 省人事的情況下被四名少 年強姦,之後不雅照片亦 是被傳播,當時她只有15 歲。事發後她繼續被人嘲 笑和欺侮;她的家人報 警,但警察當局調查後宣 佈證據不足,Rehtaeh在羞憤交加下,在今年4 月4日在家中上吊自殺,4月7日除去維生儀器 後逝世,死時只有17歲。 少年自殺 蔚然成風 剛巧這兩位女中學生都是因被性侵犯和照片 流傳後自殺,但其實青少年自殺相當普遍, 根據「全國精神病聯盟」(National Alliance on Mental Illness 或 NAMI)統計,2010年有 4,867 名 10-24歲的青少年因自殺死亡,是這 個年紀死亡的第二主因。 據Wexner Medical Center的統計,在過去 一年,14.5%在9至12年級的青少年曾經認真 考慮過自殺。當自殺的念頭變得更持久或堅決 時,該少年人極可能顯露變化的行為,在這個 時刻,企圖自殺的風險顯著地增加。 去年年中,美國疾病控制與預防中心(Center for Disease Control and Prevention)發表 了一份名為「少年風險行為調查」報告,指出 差不多6個中學生中便有1人曾認真地考慮過自 殺,而12個中學生中便有1人曾經嘗試過結束 生命。這份調查1萬名中學生後得出的報告指 出﹕ • 女生比男生更多曾嘗試過自殺(上述NAMI 機構2010年報告指出,雖然女生較多嘗 試自殺,但死亡率以男生為高,因為男 生多用槍械自盡)。 • 西裔(Hispanic)女中學生生的自殺率最 高 (13.5%) • 白人男中學生自殺率最低(4.6%) • 14-16歲的高中生最容易自殺 • 2009至2011年間青少年自殺率從6.3%增 加至7.8% • 在學校被人欺淩(bullying)是青少年自 殺率增加的原因之一,20%的中學生表示 曾在校被欺淩,16%表示曾被人透過網絡 欺淩(cyberbullied)。 心理學家Dr. Hector Adames表示,「學生 多利用不同的網絡渠道作通訊,欺淩事件和壓 力自然會增加,可能會導至更多青少年試圖自 殺。當青少年感到尷尬,對他們來說會當是世 界的終結。」 青少年期 壓力難當 少年青春期,是一個充滿壓力的發展時期, 身體、情緒、思維、感情都經歷了重大的變 化。他們可能面對強烈的感情壓力、困惑、恐 懼和不穩定,加上追求成功的壓力,並要以嶄 新的方式去思考事物的能力,會影響一個10多 歲的青少年解決問題和決策的能力。 對一些青少年來說,正常的發育變化,再加 上其他的事件或家庭的問題--如父母離異、或 要移居到一個新社會的變化,友誼的變化,在 學校的困難,或者其他的打擊,可以帶來壓倒 性的不安,並可能的令少年人難以招架,覺得 面對難題而無法克服。一些意志不堅強,或缺 乏父母或朋友幫助與輔導青少年,自殺便可能 是他們唯一的解決方案。 精神健康 不可忽視 除青少年面對周圍環境的問題外,也有青少 年本身已經有不同的心理問題。患有精神健康 問題的兒童近年大增,兒童和青年人患病最多 的是注意力不足症(Attention Deficit Disor- der)、焦慮症、行為障礙和注意力不足症。兒 童精神健康醫生指出,青少年本身對精神健康 的認知明顯不足;而家長、醫生和老師都應具 備分辨精神健康的基本知識,因為一旦發現孩 子精神有異(很多問題早於兒童期或青春期出 現),他們便可以立刻識別,及早送治。據悉 好些孩子因為早期被確診及醫理,情況得以改 善,繼而回復正常生活,享受健康人生。 家庭、學校、同輩、社區對兒童的精神健 康,有著緊密的關係和直接的影響。要是兒 童能享有正面的人際交往關係-在家裡,跟父 母有良好的溝通、與兄弟姊妹較少爭執、一家 人常在一起用膳;在學校,學術成就和校風優 良、得到教師及同學支持;在朋輩間,樂於參 與正常活動......自然擁有良好的精神健康。 事實上,健康的生活模式跟精神健康是息息相 關的。 自尊、應對能力、社會支持、總體幸福感等 指標,均可以反映出兒童的精神健康狀況。青 春期是孩子一個顯著的發展過度期,在各方面 都有著急促的成長,甚至好像滿有能力和把握 去應付當前、或是將來要面對的壓力;同時, 在積極參與有意義的活動或人際關係等方面, 都朝健康的方向發展。但假如有一天,他們的 學業成績突然一落千丈、感到莫名的恐懼,睡 眠或飲食習慣、朋友關係或活動興趣等出現不 尋常的改變......這些都是精神健康亮起紅燈 的徵兆。 2 你是否覺得孤單無助,而正考 慮結束自己的生命?請先考慮 使用以下求助資源,給自己一 個解決問題、勇敢地活下去的 機會﹕ 全國24小時年青人輔導熱 線(Youth American Hotline 或YAH)﹕1-877-YOUTHLINE或 1-877-968- 8454,由受 過訓練的年 青人接線, 與在困境 中或考慮自殺的青少年人談 話。YAH網址為http://www. youthline.us/ • 大學生遭遇困境,可到ULifeline網 站接受輔導,網站並可放入大學名 稱,去尋找大學的學生輔導部門資 料。網址﹕http://www.ulifeline. org/usc/ • 聯絡你附近的基督教教會尋求幫 助,請先到角聲網站 www.cchcsf. org ,然後在左下角「華人教會名 錄」點按你居住的地區,再尋找附 近教會的聯絡電話。 • 致電角聲福音中心求助,電話是 510-893-3210,星期一至星期五早 上10時至12時、下午1時至4時均有 接線同工當值。 2 本月派發數量 100,000 醫療服務提供者往往很難確診青少年的心理精神障 礙,因為在自然生長和發展的過程中,兒童和青少年表 現出許多生理、心理和情緒的變化。許多患心理疾病的 孩子往往表現出行為問題,如發脾氣、過動或經常哭 泣。 了解孩子 因人而異 由於每個孩子成熟的步伐都不一樣,醫生們往往不會 輕易給幼年兒童貼上精神疾病的標籤。然而,精神疾病 的症狀確實會在幼年時期開始出現。因此,密切關注孩 子的身體、情感和心理的變化是非常重要的,因為這些 可以決定孩子應接受何種類型的幫助和治療服務。 許多亞太裔家庭不想把孩子情緒上的問題告訴醫生, 除非事態很嚴重。事實上,若孩子沒有明顯的身體症 狀,亞太裔父母很難被說服去讓孩子進行檢查和評估潛 在的心理 健康問題。許多父母仍然相信精神疾病“都 是想像出來的”,而不是一個嚴重的問題。只有當孩子 的症狀干擾到在校表現,家長們往往才會開始關注和尋 求幫助。 行為有異 警告訊號 在各種場合中留意您孩子的行為,能讓您更準確地了 解他們的心理狀態。值得注意的是,不同類型的心理疾 病會讓孩子們表現出不同的症狀。心理疾病的一般症狀 如下: • 學習成績下跌,例如下了很大工夫,成績還是比 以前差。 • 對朋友和以前所愛好的活動都不再有興趣。 • 無視權威,逃學,偷竊或損壞財物。 • 獨處的時間明顯比以前多。 • 經常勃然大怒。 • 頑固叛逆,或有攻擊性行為。 • 過度活躍。 • 無法應付日常問題和活動。 • 動不動就發脾氣。 • 睡眠和飲食習慣的改變。 • 過多投訴身體的不適。 • 對體重增加過度恐懼。 • 持久的消極情緒,常伴有食慾不振 正確的診斷需要仔細考慮到各方面的因素,如孩子在 家裡、在家人當中、在學校、與同齡人相處等是否正 常,以及孩子的年齡和具體症狀。一定要留意孩子在這 些不同場合的行為如何。您是否察覺到孩子在家裡和在 學校裡的行為有差別?老師是否留意到您孩子與其他學 生有不同的地方?與老師溝通和建立關係,並認識孩子 的同伴,可助您更清晰地了解孩子的行為。一旦您開始 為孩子尋求適當的診斷,這些信息都將會有幫助。 當您決定為孩子尋求治療或支持時,筆錄您所觀察到 的情況也很有用處。這些記錄將會幫助醫生準確無誤地 診斷和評估您的孩子,並決定最合適的治療方案。您孩 子在學校的檔案,例如成績單、個人教育計劃(IEP)和 醫療記錄等,也有助於展現他們的成長情況。 2 ?

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    $895

    $8.95 $50$1,000(Charles Schwab Pricing Guide)2012(SIPC)(0212-0681)

    1-800-682-0668schwab.com/solutions

    MDRT - Top of Table

    NAHU 1999-2013

    eHealth-Plans Inc. CA Lic #OE65760

    401(k) IRA Pension10%-20%6.5%

    20%

    TV 38/172-559:00pm

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    Simon888.com

    SIMON CHEW, CICCerti ed Ins. Counselor

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    1 A7

    (GIFTING)

    (Estate Tax)

    1.

    JOINT TENANT

    1/3

    1/3

    2.

    3 .

    $14,000(GIFT TAX)

    $28,000

    4.(GIFT TAX)

    5.

    $14,000

    6.$14,000

    709.

    7.529

    ()7

    14

    5

    8.

    9.

    ()

    (Tangible Assets)

    (Intangible Assets)

    $14,000

    10.

    14

    11.

    3520

    12.

    $143,000

    1

    2

    3

    (

    )

    4

    (

    )

    5

    3520

    6

    ()

    (

    )

    ()

    7

    8

    1

    ?

    20

    $895

    $8.95 $50$1,000(Charles Schwab Pricing Guide)2012(SIPC)(0212-0681)

    1-800-682-0668schwab.com/solutions

    AM1450415-431-8255 415-946-3377.

    26/ 8 - 4139:00pm

    38/172-479:00pm

    TAX & INFORMATION SERVICES 3540 Callan Blvd., Suite 208

    South San Francisco, CA 94080 E-mail: [email protected]

    20 ,,

    (650)784-1348

    C & R TAM

    Bond # TP 53135796, TP 53105306 & 25984553

    FRONTBACK

    When can I call myself an RTRP?When you have received an RTRP certificate from the IRS. Be proud of the accomplishment and refer to yourself as a Registered Tax Return Preparer on business cards, letterhead, and websites. However, if you have any paid advertising in print, television or radio, you must include this disclaimer: The IRS does not endorse any particular individual tax return preparer. For more information on tax return preparers, go to www.irs.gov.

    Did you know?Its easy to stay in the know about tax professional issues. IRS website (www.irs.gov) is a great resource. You may want to bookmark these helpful pages:

    www.IRS.gov/taxpros www.IRS.gov/ptin www.IRS.gov/taxpros/ce www.IRS.gov/taxpros/tests

    You may also want to subscribe to IRS e-News for Tax Professionals or check us out on social media:

    www.facebook.com/IRStaxpros www.twitter.com/IRStaxpros www.linkedIn.com/company/IRStaxpros

    About the Return Preparer OfficeThe Return Preparer Office (RPO) was created in 2010 to provide oversight of the tax professional industry. In this capacity, RPO is responsible for the administration of PTINs, competency testing, suitability checks, and continuing education for tax professionals.

    About the Office of Professional ResponsibilityThe Office of Professional Responsibility (OPR) establishes and enforces consistent standards of competence, integrity and conduct for Enrolled Agents, attorneys, CPAs, Registered Tax Return Preparers, and other individuals and groups covered by Treasury Department Circular 230.

    What is Circular 230?Circular 230 is the abbreviated name by which Treasury Department regulations governing practice before the IRS are known. Circular 230 details the rules with which Registered Tax Return Preparers and other tax professionals must comply. View Circular 230 at www.irs.gov/taxpros.

    Publication 5021 (Rev. 5-2012) Catalog Number 59582NDepartment of the Treasury Internal Revenue Service

    www.irs.gov

    A Guide to the Registered Tax Return Preparer Program

    The IRS does not endorse any particular individual tax return preparer. For more information on tax return preparers, go to www.irs.gov.

    The IRS does not endorse any particular

    1 A7

    (GIFTING)

    (Estate Tax)

    1.

    JOINT TENANT

    1/3

    1/3

    2.

    3 .

    $14,000(GIFT TAX)

    $28,000

    4.(GIFT TAX)

    5.

    $14,000

    6.$14,000

    709.

    7.529

    ()7

    14

    5

    8.

    9.

    ()

    (Tangible Assets)

    (Intangible Assets)

    $14,000

    10.

    14

    11.

    3520

    12.

    $143,000

    1

    2

    3

    (

    )

    4

    (

    )

    5

    3520

    6

    ()

    (

    )

    ()

    7

    8

    1

    ?

    20

    $895

    $8.95 $50$1,000(Charles Schwab Pricing Guide)2012(SIPC)(0212-0681)

    1-800-682-0668schwab.com/solutions

    AM1450415-431-8255 415-946-3377.

    26/ 8 - 4139:00pm

    38/172-479:00pm

    TAX & INFORMATION SERVICES 3540 Callan Blvd., Suite 208

    South San Francisco, CA 94080 E-mail: [email protected]

    20 ,,

    (650)784-1348

    C & R TAM

    Bond # TP 53135796, TP 53105306 & 25984553

    FRONTBACK

    When can I call myself an RTRP?When you have received an RTRP certificate from the IRS. Be proud of the accomplishment and refer to yourself as a Registered Tax Return Preparer on business cards, letterhead, and websites. However, if you have any paid advertising in print, television or radio, you must include this disclaimer: The IRS does not endorse any particular individual tax return preparer. For more information on tax return preparers, go to www.irs.gov.

    Did you know?Its easy to stay in the know about tax professional issues. IRS website (www.irs.gov) is a great resource. You may want to bookmark these helpful pages:

    www.IRS.gov/taxpros www.IRS.gov/ptin www.IRS.gov/taxpros/ce www.IRS.gov/taxpros/tests

    You may also want to subscribe to IRS e-News for Tax Professionals or check us out on social media:

    www.facebook.com/IRStaxpros www.twitter.com/IRStaxpros www.linkedIn.com/company/IRStaxpros

    About the Return Preparer OfficeThe Return Preparer Office (RPO) was created in 2010 to provide oversight of the tax professional industry. In this capacity, RPO is responsible for the administration of PTINs, competency testing, suitability checks, and continuing education for tax professionals.

    About the Office of Professional ResponsibilityThe Office of Professional Responsibility (OPR) establishes and enforces consistent standards of competence, integrity and conduct for Enrolled Agents, attorneys, CPAs, Registered Tax Return Preparers, and other individuals and groups covered by Treasury Department Circular 230.

    What is Circular 230?Circular 230 is the abbreviated name by which Treasury Department regulations governing practice before the IRS are known. Circular 230 details the rules with which Registered Tax Return Preparers and other tax professionals must comply. View Circular 230 at www.irs.gov/taxpros.

    Publication 5021 (Rev. 5-2012) Catalog Number 59582NDepartment of the Treasury Internal Revenue Service

    www.irs.gov

    A Guide to the Registered Tax Return Preparer Program

    The IRS does not endorse any particular individual tax return preparer. For more information on tax return preparers, go to www.irs.gov.

    The IRS does not endorse any particular

    1 A7

    (GIFTING)

    (Estate Tax)

    1.

    JOINT TENANT

    1/3

    1/3

    2.

    3 .

    $14,000(GIFT TAX)

    $28,000

    4.(GIFT TAX)

    5.

    $14,000

    6.$14,000

    709.

    7.529

    ()7

    14

    5

    8.

    9.

    ()

    (Tangible Assets)

    (Intangible Assets)

    $14,000

    10.

    14

    11.

    3520

    12.

    $143,000

    1

    2

    3

    (

    )

    4

    (

    )

    5

    3520

    6

    ()

    (

    )

    ()

    7

    8

    1

    ?

    20

    $895

    $8.95 $50$1,000(Charles Schwab Pricing Guide)2012(SIPC)(0212-0681)

    1-800-682-0668schwab.com/solutions

    AM1450415-431-8255 415-946-3377.

    26/ 8 - 4139:00pm

    38/172-479:00pm

    TAX & INFORMATION SERVICES 3540 Callan Blvd., Suite 208

    South San Francisco, CA 94080 E-mail: [email protected]

    20 ,,

    (650)784-1348

    C & R TAM

    Bond # TP 53135796, TP 53105306 & 25984553

    FRONTBACK

    When can I call myself an RTRP?When you have received an RTRP certificate from the IRS. Be proud of the accomplishment and refer to yourself as a Registered Tax Return Preparer on business cards, letterhead, and websites. However, if you have any paid advertising in print, television or radio, you must include this disclaimer: The IRS does not endorse any particular individual tax return preparer. For more information on tax return preparers, go to www.irs.gov.

    Did you know?Its easy to stay in the know about tax professional issues. IRS website (www.irs.gov) is a great resource. You may want to bookmark these helpful pages:

    www.IRS.gov/taxpros www.IRS.gov/ptin www.IRS.gov/taxpros/ce www.IRS.gov/taxpros/tests

    You may also want to subscribe to IRS e-News for Tax Professionals or check us out on social media:

    www.facebook.com/IRStaxpros www.twitter.com/IRStaxpros www.linkedIn.com/company/IRStaxpros

    About the Return Preparer OfficeThe Return Preparer Office (RPO) was created in 2010 to provide oversight of the tax professional industry. In this capacity, RPO is responsible for the administration of PTINs, competency testing, suitability checks, and continuing education for tax professionals.

    About the Office of Professional ResponsibilityThe Office of Professional Responsibility (OPR) establishes and enforces consistent standards of competence, integrity and conduct for Enrolled Agents, attorneys, CPAs, Registered Tax Return Preparers, and other individuals and groups covered by Treasury Department Circular 230.

    What is Circular 230?Circular 230 is the abbreviated name by which Treasury Department regulations governing practice before the IRS are known. Circular 230 details the rules with which Registered Tax Return Preparers and other tax professionals must comply. View Circular 230 at www.irs.gov/taxpros.

    Publication 5021 (Rev. 5-2012) Catalog Number 59582NDepartment of the Treasury Internal Revenue Service

    www.irs.gov

    A Guide to the Registered Tax Return Preparer Program

    The IRS does not endorse any particular individual tax return preparer. For more information on tax return preparers, go to www.irs.gov.

    The IRS does not endorse any particular

    1 A7

    (GIFTING)

    (Estate Tax)

    1.

    JOINT TENANT

    1/3

    1/3

    2.

    3 .

    $14,000(GIFT TAX)

    $28,000

    4.(GIFT TAX)

    5.

    $14,000

    6.$14,000

    709.

    7.529

    ()7

    14

    5

    8.

    9.

    ()

    (Tangible Assets)

    (Intangible Assets)

    $14,000

    10.

    14

    11.

    3520

    12.

    $143,000

    1

    2

    3

    (

    )

    4

    (

    )

    5

    3520

    6

    ()

    (

    )

    ()

    7

    8

    1

    ?

    20

    $895

    $8.95 $50$1,000(Charles Schwab Pricing Guide)2012(SIPC)(0212-0681)

    1-800-682-0668schwab.com/solutions

    AM1450415-431-8255 415-946-3377.

    26/ 8 - 4139:00pm

    38/172-479:00pm

    TAX & INFORMATION SERVICES 3540 Callan Blvd., Suite 208

    South San Francisco, CA 94080 E-mail: [email protected]

    20 ,,

    (650)784-1348

    C & R TAM

    Bond # TP 53135796, TP 53105306 & 25984553

    FRONTBACK

    When can I call myself an RTRP?When you have received an RTRP certificate from the IRS. Be proud of the accomplishment and refer to yourself as a Registered Tax Return Preparer on business cards, letterhead, and websites. However, if you have any paid advertising in print, television or radio, you must include this disclaimer: The IRS does not endorse any particular individual tax return preparer. For more information on tax return preparers, go to www.irs.gov.

    Did you know?Its easy to stay in the know about tax professional issues. IRS website (www.irs.gov) is a great resource. You may want to bookmark these helpful pages:

    www.IRS.gov/taxpros www.IRS.gov/ptin www.IRS.gov/taxpros/ce www.IRS.gov/taxpros/tests

    You may also want to subscribe to IRS e-News for Tax Professionals or check us out on social media:

    www.facebook.com/IRStaxpros www.twitter.com/IRStaxpros www.linkedIn.com/company/IRStaxpros

    About the Return Preparer OfficeThe Return Preparer Office (RPO) was created in 2010 to provide oversight of the tax professional industry. In this capacity, RPO is responsible for the administration of PTINs, competency testing, suitability checks, and continuing education for tax professionals.

    About the Office of Professional ResponsibilityThe Office of Professional Responsibility (OPR) establishes and enforces consistent standards of competence, integrity and conduct for Enrolled Agents, attorneys, CPAs, Registered Tax Return Preparers, and other individuals and groups covered by Treasury Department Circular 230.

    What is Circular 230?Circular 230 is the abbreviated name by which Treasury Department regulations governing practice before the IRS are known. Circular 230 details the rules with which Registered Tax Return Preparers and other tax professionals must comply. View Circular 230 at www.irs.gov/taxpros.

    Publication 5021 (Rev. 5-2012) Catalog Number 59582NDepartment of the Treasury Internal Revenue Service

    www.irs.gov

    A Guide to the Registered Tax Return Preparer Program

    The IRS does not endorse any particular individual tax return preparer. For more information on tax return preparers, go to www.irs.gov.

    The IRS does not endorse any particular

    1-888-746-6688

    1 A7

    (GIFTING)

    (Estate Tax)

    1.

    JOINT TENANT

    1/3

    1/3

    2.

    3 .

    $14,000(GIFT TAX)

    $28,000

    4.(GIFT TAX)

    5.

    $14,000

    6.$14,000

    709.

    7.529

    ()7

    14

    5

    8.

    9.

    ()

    (Tangible Assets)

    (Intangible Assets)

    $14,000

    10.

    14

    11.

    3520

    12.

    $143,000

    1

    2

    3

    (

    )

    4

    (

    )

    5

    3520

    6

    ()

    (

    )

    ()

    7

    8

    1

    ?

    20

    $895

    $8.95 $50$1,000(Charles Schwab Pricing Guide)2012(SIPC)(0212-0681)

    1-800-682-0668schwab.com/solutions

    AM1450415-431-8255 415-946-3377.

    26/ 8 - 4139:00pm

    38/172-479:00pm

    TAX & INFORMATION SERVICES 3540 Callan Blvd., Suite 208

    South San Francisco, CA 94080 E-mail: [email protected]

    20 ,,

    (650)784-1348

    C & R TAM

    Bond # TP 53135796, TP 53105306 & 25984553

    FRONTBACK

    When can I call myself an RTRP?When you have received an RTRP certificate from the IRS. Be proud of the accomplishment and refer to yourself as a Registered Tax Return Preparer on business cards, letterhead, and websites. However, if you have any paid advertising in print, television or radio, you must include this disclaimer: The IRS does not endorse any particular individual tax return preparer. For more information on tax return preparers, go to www.irs.gov.

    Did you know?Its easy to stay in the know about tax professional issues. IRS website (www.irs.gov) is a great resource. You may want to bookmark these helpful pages:

    www.IRS.gov/taxpros www.IRS.gov/ptin www.IRS.gov/taxpros/ce www.IRS.gov/taxpros/tests

    You may also want to subscribe to IRS e-News for Tax Professionals or check us out on social media:

    www.facebook.com/IRStaxpros www.twitter.com/IRStaxpros www.linkedIn.com/company/IRStaxpros

    About the Return Preparer OfficeThe Return Preparer Office (RPO) was created in 2010 to provide oversight of the tax professional industry. In this capacity, RPO is responsible for the administration of PTINs, competency testing, suitability checks, and continuing education for tax professionals.

    About the Office of Professional ResponsibilityThe Office of Professional Responsibility (OPR) establishes and enforces consistent standards of competence, integrity and conduct for Enrolled Agents, attorneys, CPAs, Registered Tax Return Preparers, and other individuals and groups covered by Treasury Department Circular 230.

    What is Circular 230?Circular 230 is the abbreviated name by which Treasury Department regulations governing practice before the IRS are known. Circular 230 details the rules with which Registered Tax Return Preparers and other tax professionals must comply. View Circular 230 at www.irs.gov/taxpros.

    Publication 5021 (Rev. 5-2012) Catalog Number 59582NDepartment of the Treasury Internal Revenue Service

    www.irs.gov

    A Guide to the Registered Tax Return Preparer Program

    The IRS does not endorse any particular individual tax return preparer. For more information on tax return preparers, go to www.irs.gov.

    The IRS does not endorse any particular

    8

    MGA

    2006

    91%2010

    1 A7

    (GIFTING)

    (Estate Tax)

    1.

    JOINT TENANT

    1/3

    1/3

    2.

    3 .

    $14,000(GIFT TAX)

    $28,000

    4.(GIFT TAX)

    5.

    $14,000

    6.$14,000

    709.

    7.529

    ()7

    14

    5

    8.

    9.

    ()

    (Tangible Assets)

    (Intangible Assets)

    $14,000

    10.

    14

    11.

    3520

    12.

    $143,000

    1

    2

    3

    (

    )

    4

    (

    )

    5

    3520

    6

    ()

    (

    )

    ()

    7

    8

    1

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    20

    $895

    $8.95 $50$1,000(Charles Schwab Pricing Guide)2012(SIPC)(0212-0681)

    1-800-682-0668schwab.com/solutions

    AM1450415-431-8255 415-946-3377.

    26/ 8 - 4139:00pm

    38/172-479:00pm

    TAX & INFORMATION SERVICES 3540 Callan Blvd., Suite 208

    South San Francisco, CA 94080 E-mail: [email protected]

    20 ,,

    (650)784-1348

    C & R TAM

    Bond # TP 53135796, TP 53105306 & 25984553

    FRONTBACK

    When can I call myself an RTRP?When you have received an RTRP certificate from the IRS. Be proud of the accomplishment and refer to yourself as a Registered Tax Return Preparer on business cards, letterhead, and websites. However, if you have any paid advertising in print, television or radio, you must include this disclaimer: The IRS does not endorse any particular individual tax return preparer. For more information on tax return preparers, go to www.irs.gov.

    Did you know?Its easy to stay in the know about tax professional issues. IRS website (www.irs.gov) is a great resource. You may want to bookmark these helpful pages:

    www.IRS.gov/taxpros www.IRS.gov/ptin www.IRS.gov/taxpros/ce www.IRS.gov/taxpros/tests

    You may also want to subscribe to IRS e-News for Tax Professionals or check us out on social media:

    www.facebook.com/IRStaxpros www.twitter.com/IRStaxpros www.linkedIn.com/company/IRStaxpros

    About the Return Preparer OfficeThe Return Preparer Office (RPO) was created in 2010 to provide oversight of the tax professional industry. In this capacity, RPO is responsible for the administration of PTINs, competency testing, suitability checks, and continuing education for tax professionals.

    About the Office of Professional ResponsibilityThe Office of Professional Responsibility (OPR) establishes and enforces consistent standards of competence, integrity and conduct for Enrolled Agents, attorneys, CPAs, Registered Tax Return Preparers, and other individuals and groups covered by Treasury Department Circular 230.

    What is Circular 230?Circular 230 is the abbreviated name by which Treasury Department regulations governing practice before the IRS are known. Circular 230 details the rules with which Registered Tax Return Preparers and other tax professionals must comply. View Circular 230 at www.irs.gov/taxpros.

    Publication 5021 (Rev. 5-2012) Catalog Number 59582NDepartment of the Treasury Internal Revenue Service

    www.irs.gov

    A Guide to the Registered Tax Return Preparer Program

    The IRS does not endorse any particular individual tax return preparer. For more information on tax return preparers, go to www.irs.gov.

    The IRS does not endorse any particular

    1 A7

    (GIFTING)

    (Estate Tax)

    1.

    JOINT TENANT

    1/3

    1/3

    2.

    3 .

    $14,000(GIFT TAX)

    $28,000

    4.(GIFT TAX)

    5.

    $14,000

    6.$14,000

    709.

    7.529

    ()7

    14

    5

    8.

    9.

    ()

    (Tangible Assets)

    (Intangible Assets)

    $14,000

    10.

    14

    11.

    3520

    12.

    $143,000

    1

    2

    3

    (

    )

    4

    (

    )

    5

    3520

    6

    ()

    (

    )

    ()

    7

    8

    1

    ?

    20

    $895

    $8.95 $50$1,000(Charles Schwab Pricing Guide)2012(SIPC)(0212-0681)

    1-800-682-0668schwab.com/solutions

    AM1450415-431-8255 415-946-3377.

    26/ 8 - 4139:00pm

    38/172-479:00pm

    TAX & INFORMATION SERVICES 3540 Callan Blvd., Suite 208

    South San Francisco, CA 94080 E-mail: [email protected]

    20 ,,

    (650)784-1348

    C & R TAM

    Bond # TP 53135796, TP 53105306 & 25984553

    FRONTBACK

    When can I call myself an RTRP?When you have received an RTRP certificate from the IRS. Be proud of the accomplishment and refer to yourself as a Registered Tax Return Preparer on business cards, letterhead, and websites. However, if you have any paid advertising in print, television or radio, you must include this disclaimer: The IRS does not endorse any particular individual tax return preparer. For more information on tax return preparers, go to www.irs.gov.

    Did you know?Its easy to stay in the know about tax professional issues. IRS website (www.irs.gov) is a great resource. You may want to bookmark these helpful pages:

    www.IRS.gov/taxpros www.IRS.gov/ptin www.IRS.gov/taxpros/ce www.IRS.gov/taxpros/tests

    You may also want to subscribe to IRS e-News for Tax Professionals or check us out on social media:

    www.facebook.com/IRStaxpros www.twitter.com/IRStaxpros www.linkedIn.com/company/IRStaxpros

    About the Return Preparer OfficeThe Return Preparer Office (RPO) was created in 2010 to provide oversight of the tax professional industry. In this capacity, RPO is responsible for the administration of PTINs, competency testing, suitability checks, and continuing education for tax professionals.

    About the Office of Professional ResponsibilityThe Office of Professional Responsibility (OPR) establishes and enforces consistent standards of competence, integrity and conduct for Enrolled Agents, attorneys, CPAs, Registered Tax Return Preparers, and other individuals and groups covered by Treasury Department Circular 230.

    What is Circular 230?Circular 230 is the abbreviated name by which Treasury Department regulations governing practice before the IRS are known. Circular 230 details the rules with which Registered Tax Return Preparers and other tax professionals must comply. View Circular 230 at www.irs.gov/taxpros.

    Publication 5021 (Rev. 5-2012) Catalog Number 59582NDepartment of the Treasury Internal Revenue Service

    www.irs.gov

    A Guide to the Registered Tax Return Preparer Program

    The IRS does not endorse any particular individual tax return preparer. For more information on tax return preparers, go to www.irs.gov.

    The IRS does not endorse any particular

    #1

    1 A7

    (GIFTING)

    (Estate Tax)

    1.

    JOINT TENANT

    1/3

    1/3

    2.

    3 .

    $14,000(GIFT TAX)

    $28,000

    4.(GIFT TAX)

    5.

    $14,000

    6.$14,000

    709.

    7.529

    ()7

    14

    5

    8.

    9.

    ()

    (Tangible Assets)

    (Intangible Assets)

    $14,000

    10.

    14

    11.

    3520

    12.

    $143,000

    1

    2

    3

    (

    )

    4

    (

    )

    5

    3520

    6

    ()

    (

    )

    ()

    7

    8

    1

    ?

    20

    $895

    $8.95 $50$1,000(Charles Schwab Pricing Guide)2012(SIPC)(0212-0681)

    1-800-682-0668schwab.com/solutions

    AM1450415-431-8255 415-946-3377.

    26/ 8 - 4139:00pm

    38/172-479:00pm

    TAX & INFORMATION SERVICES 3540 Callan Blvd., Suite 208

    South San Francisco, CA 94080 E-mail: [email protected]

    20 ,,

    (650)784-1348

    C & R TAM

    Bond # TP 53135796, TP 53105306 & 25984553

    FRONTBACK

    When can I call myself an RTRP?When you have received an RTRP certificate from the IRS. Be proud of the accomplishment and refer to yourself as a Registered Tax Return Preparer on business cards, letterhead, and websites. However, if you have any paid advertising in print, television or radio, you must include this disclaimer: The IRS does not endorse any particular individual tax return preparer. For more information on tax return preparers, go to www.irs.gov.

    Did you know?Its easy to stay in the know about tax professional issues. IRS website (www.irs.gov) is a great resource. You may want to bookmark these helpful pages:

    www.IRS.gov/taxpros www.IRS.gov/ptin www.IRS.gov/taxpros/ce www.IRS.gov/taxpros/tests

    You may also want to subscribe to IRS e-News for Tax Professionals or check us out on social media:

    www.facebook.com/IRStaxpros www.twitter.com/IRStaxpros www.linkedIn.com/company/IRStaxpros

    About the Return Preparer OfficeThe Return Preparer Office (RPO) was created in 2010 to provide oversight of the tax professional industry. In this capacity, RPO is responsible for the administration of PTINs, competency testing, suitability checks, and continuing education for tax professionals.

    About the Office of Professional ResponsibilityThe Office of Professional Responsibility (OPR) establishes and enforces consistent standards of competence, integrity and conduct for Enrolled Agents, attorneys, CPAs, Registered Tax Return Preparers, and other individuals and groups covered by Treasury Department Circular 230.

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    Grace of God Alliance Church

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    Grace of God Alliance Church

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    Parkway Chinese Baptist Church

    :::

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    E a s t B a y A l l i a n c e C h u r c h

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    201157

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    10:00a.m. 10:00a.m.11:30a.m. 10:00a.m.:8:00p.m.AWANA7:25p.m.()

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    ::

    New Life Christian Church 10 :45 a.m. (12:20p.m. ) : 9 :30 a.m. : 7:30 p.m (

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    + Missouri Synod +

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    7200 Schmidt Ln., El Cerrito, CA 94530 510-381-2255

    5Trinity Evangelical Free Church

    (7200 Schmidt Ln, El Cerrito, CA 94530)9

    (523 8th St, Oakland, CA 94607)

    1. (9/15/201212/15/20123 430) () Trinity Evangelical Free Church2. III (9/17/201212/17/2012; 730930) 3. I (9/15/201211/17/2012; 91130) Trinity Evangelical Free Church

    ()Saturday 5:30 AM Junior High & High School Group Fun-static Explorers for Kids (Age: 3-12) 7:30 PM SEED Group (Age: 18-25): Worship & Bible study

    510-221-4182

    ( Trinity Evangelical Free Church )7200 Schmidt Ln, El Cerrito, CA 945305 5 7

    ()9

    (Trinity Evangelical Free Church ) 1030 () 1030 ()

    www.lifelutheranchurch.org [email protected]

    7200 Schmidt Ln., El Cerrito, CA 94530 510-381-2255

    5Trinity Evangelical Free Church

    (7200 Schmidt Ln, El Cerrito, CA 94530)9

    (523 8th St, Oakland, CA 94607)

    1. (9/15/201212/15/20123 430) () Trinity Evangelical Free Church2. III (9/17/201212/17/2012; 730930) 3. I (9/15/201211/17/2012; 91130) Trinity Evangelical Free Church

    ()Saturday 5:30 AM Junior High & High School Group Fun-static Explorers for Kids (Age: 3-12) 7:30 PM SEED Group (Age: 18-25): Worship & Bible study

    510-221-4182

    ( Trinity Evangelical Free Church )7200 Schmidt Ln, El Cerrito, CA 945305 5 7

    ()9

    (Trinity Evangelical Free Church ) 1030 () 1030 ()

    www.lifelutheranchurch.org [email protected]

    7200 Schmidt Ln., El Cerrito, CA 94530 510-381-2255

    5Trinity Evangelical Free Church

    (7200 Schmidt Ln, El Cerrito, CA 94530)9

    (523 8th St, Oakland, CA 94607)

    1. (9/15/201212/15/20123 430) () Trinity Evangelical Free Church2. III (9/17/201212/17/2012; 730930) 3. I (9/15/201211/17/2012; 91130) Trinity Evangelical Free Church

    ()Saturday 5:30 AM Junior High & High School Group Fun-static Explorers for Kids (Age: 3-12) 7:30 PM SEED Group (Age: 18-25): Worship & Bible study

    510-221-4182

    ( Trinity Evangelical Free Church )7200 Schmidt Ln, El Cerrito, CA 945305 5 7

    ()9

    (Trinity Evangelical Free Church ) 1030 () 1030 ()

    www.lifelutheranchurch.org [email protected]

    7200 Schmidt Ln., El Cerrito, CA 94530 510-381-2255

    5Trinity Evangelical Free Church

    (7200 Schmidt Ln, El Cerrito, CA 94530)9

    (523 8th St, Oakland, CA 94607)

    1. (9/15/201212/15/20123 430) () Trinity Evangelical Free Church2. III (9/17/201212/17/2012; 730930) 3. I (9/15/201211/17/2012; 91130) Trinity Evangelical Free Church

    ()Saturday 5:30 AM Junior High & High School Group Fun-static Explorers for Kids (Age: 3-12) 7:30 PM SEED Group (Age: 18-25): Worship & Bible study

    510-221-4182

    Saturday 5:00 PM Worship & Bible Study for - Fun-static Explorers for Kids (Age: 3-12) - Junior High & High School Group (Age: 13-17) - JOY Group (Age: 18-25)

    10Trinity Evangelical Free Church

    1030

    1. (6/15/2013230 4) () Trinity Evangelical Free Church2. VI(6/17/2013730 930) 3. II 6/15/2013 ; 730845 Trinity Evangelical Free Church

  • 45

    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

    San Francisco

    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

    11:00am

    9:15am / 11:00am

    9:15am

    8:00pm

    :

    11:00am

    9:15am

    9:15am / 11:00am

    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

    -

    : 10:00 11:30 : 8:30 11:30(): 11:30 : 8:30 -12:45

    //

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

    Sunset Church

    ()

    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()

    :

    1978

    Home of Christ Church

    465 West Portal AveSan Francisco, CA 94127 (415) 564-2099

    San Francisco

    71 Bay Road Menlo Park, CA 94025 (650) 323-5550

    Menlo Park

    10340 Bubb Road,Cupertino, CA 95014 (408) 996-8208

    Cupertino

    20548 Lomita Avenue,Saratoga, CA 95070 (408) 867-6264

    Saratoga

    17175 Monterey Rd.Morgan Hill, CA 95037(408)706-5996

    Morgan Hill

    4248 Solar WayFremont, CA 94538(510) 651-9631/9937

    Fremont

    35479 Dumbarton Court, Newark, CA 94560(510) 742-6848

    Newark

    7

    www.hoc.org

    www.hvfhoc.com

    Sharon Chinese Bapt is t Church

    GGCC AdvertisementSize: W 2.875 x H 4

    San Francisco

    19th Ave. Chinese Baptist Church

    1398 19th AvenueSan Francisco, CA 94122

    9 AM 11 AM (415) 566-1232

    1 A11

    C h i n e s e C h r i s t i a n C h u r c h

    10 Chester Ave., San Francisco, CA 94132( , 19th Ave. )

    Tel : 415-317-4520 www.youtube.com/ccchurch10 www.ccchurch10.org

    : : 1 1 : 0 0 : 9 : 3 0 - 1 2 : 0 0 : 7 : 0 0 - 9 : 0 0

    ? !

    (II)

    24

    /

    05/04/13

    05/18/13

    06/01/13 ?

    06/15/13

    1811 34th Ave(Noriega)

    SF(downtown#71)

    (415)831-2313

    30

    ,

    1100 1115 0945 0945

    1811 34th Ave, SF CA 94122(Noriega )( downtown #71 )415-831-2313:

    San Francisco Chinese Baptist Church

    280 8th St. Oakland, CA 94607617-289am3pm 3pm6pm 9am3pm: $70.00 9am6pm: $120.00 (63$10.00)510-452-1772

    (Algebra)...,.: www.kwbc.cc: 653 West Fremont Ave. Sunnyvale, CA 94087: 7/7/2013 - 9/1/2013 (8/18/2013): 1:00 - 2:00pm: $10

    : Rev. Joseph Wong (Dai Joe): 19th-21st:7:30pm-10:30pm 22nd:1:00pm-7:00pm: 55 San Fernando Way, Daly City, CA 94015FacebookMs Susie Ng ([email protected])

    .,Ms. SusieChiu(), 3635 LAWTON () 42nd, 415-665-3332

    () 124532578 - 2582 MacArthur Blvd.OaklandCA9460257Hot dogwww.occchome.org ()510-338-6027

    5/11() Sandra Wright Shen : 1055 Serpentine Lane, Pleasanton, CA 9456 : 925-462-7677

    ( 1150 Vicente St. SF CA 94116, Tel: 415-564-3301) ( 3755 13th Ave. Oakland CA 94610, Tel: 510 336-1908) ( 10455 Band-ley Dr. Cupertino CA 95015, Tel: 408 996-2000)

    ()60 () (7/6, 7/13, 7/20, 8/10,8/17 & 8/31)10:15am 11:45 am256 North El Camino Real, San Mateo, CA94401: (650) 343-7677 (ext.6)email : [email protected]

    4021 California St/2nd Ave. SF CA 94118415-745-2028

    -5209:30a.m.-12:30p.m.(1975 ConcourseDr., San Jose, CA 95131)408-433-2280

    Chinese Independent Baptist Church SF

    ::

    ::

    10:25am 11:15am 9:45am

    : : : 415-309-2039

    Grade 1-8 618 - 89: 510-452-4963: http://oaklandcpc.pcusa.cc/ebayom-summer.html: 265 Eighth StreetOakland, CA 94607

    2013518( )4248 Solar Way, Fremont, CA 94538

    7956,heraldbookstoretx@ gmail.com 972-680-2999

    544-5:30pm7:30-9pm(2460 Buena Vista Ave,, Wal-nut Creek)51132-3pm 3:15-4:30pm (20548 Lomita Ave., Saratoga) 925-300-6552

    650-888-3097

  • 1 A12South Bay

    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

    (408) 371-6200 www.cbcsj.org

    COMMUNITY BAPTIST CHURCH OF SAN JOSE

    2215 Curtner Avenue, Campbell, CA 95008

    RIVER OF LIFE CHRISTIAN CHURCH

    408-625-4998 415-593-9280 510-576-6976916-307-4619 650-230-0823 925-871-2760 206-279-5939 425-606-3682 503-334-3501

    www.rolcc.net 1-888-697-6522

    8:30/9:45/11:15 AM 11:15 AM 9:45/11:15 AM 1:30 PM

    Smartphone Apps . . . River of Life Rolcc

    408-260-0257 408-748-3377

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

    Southbay Chinese Baptist Church

    :

    :

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

    :Larry Tong:(Peter Wang)

    :(Joni Yee)

    South Bay

    The Point The Point Church of the Nazarene

    ,,,, . :

    :Pastor Greg Gate : : :(408)813-5822 :[email protected]

    : 3695 Rose Terrasse CircleSan Jose, CA 95148

    : (408)270-7646:WWW.sjnazarene.com

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

    West Valley Christian Alliance Church

    : 9:30am () 11:00am (), ,

    : : , :

    : 3003 Moorpark Ave., San Jose, CA 95128/: (408)244-9225 : www.westvalleyalliance.org

    West Valley Christian Alliance Church

    : 9:30am () 11:00am (), ,

    : : , :

    : 3003 Moorpark Ave., San Jose, CA 95128/: (408)244-9225 : www.westvalleyalliance.org

    West Valley Christian Alliance Church

    : 9:30am () 11:00am (), ,

    : : , :

    : 3003 Moorpark Ave., San Jose, CA 95128/: (408)244-9225 : www.westvalleyalliance.org

    West Valley Christian Alliance Church

    : 9:30am () 11:00am (), ,

    : : , :

    : 3003 Moorpark Ave., San Jose, CA 95128/: (408)244-9225 : www.westvalleyalliance.org

    West Valley Christian Alliance Church

    : 9:30am () 11:00am (), ,

    : : , :

    : 3003 Moorpark Ave., San Jose, CA 95128/: (408)244-9225 : www.westvalleyalliance.org

    West Valley Christian Alliance Church

    : 9:30am () 11:00am (), ,

    : : , :

    : 3003 Moorpark Ave., San Jose, CA 95128/: (408)244-9225 : www.westvalleyalliance.org

    San Bruno Chinese Church

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

    : :

    : 10:00 am 11:30 am : 8:00 pm : 7:30 pm :

    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

    : :

    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]

    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

    Sacramento

    3424 Fruitridge Road, Sacramento, CA 95820 916-421-8207

    Maranatha Christian Church

    ::

    10:00am / Billingual

    845 1000 730 (916)422-4474

    1000 845/1120 700 (916)422-4253

    1120 1000 730 (916)422-4276

    6656 Park Riviera Way,Sacramento, CA 95831(916) 422-6547www.ChineseGraceBibleChurch.org

    RENO Immanuel Chinese Alliance Church

    162 Hubbard Way, Reno, NV 89502(775) 828-4223 www.icacreno.org

    [email protected]

    9:30 am 11:00 am 12:30 pm 2:00 pm

    (/ )

    Vallejo Chinese Christian Church

    2025 Sonoma Blvd., Vallejo, CA 94590

    Raymond Shih Lead Pastor

    (707) 654-6253 [email protected]

    () 11:30 () 10:00 () 11:30

    10:00 ( $20.00) Carlina Lee

    Principal(510)-409-6818 [email protected]

    Other Areas

    Hiring

    Edward Kiang ( )Email: [email protected]

    1434 Bullard Avenue, Clovis, CA 93611(559) 360-2209

    Valley Chinese Baptist Church

    !

    !Silicon Valley Alliance Church (Milpitas, California) www.svac-cma.org

    ; ;;

    ..

    Contact:PastoralSearchCommittee

    E-Mail: [email protected]

    510-893-3210:[email protected]

    :408-725-8733:408-725-8791website:www.cfccsj.org4255 Williams Road, San Jose, CA 95129(Saratoga williams-25,57,58)

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

    () 9:00-11:15

    !

    : : Samson Ou : Joey Wang Ken Chan

  • 1 A13

    510-893-3210

    4/6/2013-5/25/2013 9:30 - 11:30$20$35

    9/14/2013 - 12/14/2013 2:00 - 4:00 $5.00

    4:00 - 5:15 3:30 - 5:3037365 Centralmont PlaceFremont, CA 94536

    4/3/2013 - 6/26/2013 10:00 - 12:00 $5.00

    1004/17-6/19/2013(10,)6/26-8/28/2013(10,) 2:00 - 4:00$10.00(10)

    - 4/3/2013 - 6/12/20136 3:00- 4:30$30.00

    Minnie Choi5/17/2013 - 8/2/2013 (12)10:00 - 11:0011:15 - 12:15$60

    1:30 - 3:30

    :,

    :

    Sifu Ken NgKen 1999

    5/26/2013-8/25/201312$60.00

    A1418 2:00 - 3:15

    B813 3:30 - 4:45

    1930 5:00 - 6:15

    *AB

    - 4/10/2013 - 6/19/2013 6 3:00 - 4:30$30.00

    -

    1. 2. 3. 4. 5. 6. 7. 8. 9. 10.

    4/08/20136/24/201310:00-12:00:(Nellie) 510-282-7669

    US$10US$10()

    510-893-3210

    1:30 - 4:00

    10:00 - 4:00

    10:00 - 4:00

    ,

    510-893-3210

    John Wong 7/13/2013 10:00 - 12:00

    5/16/2013 () 2:30 3:30: : 6/20/2013 (): 2:30 3:30

    ! 10:30 - 12:00

    6/22/2013 10:00 12:00

    7/27/2013 10:00 12:00

    * (510) 893-6495 () (510) 489-3460 ()

    ?5/18/2013 2:30 - 4:00 Dr.Benjamin Woo

    ()

    5/27 --- 6/03 --- 6/10 --- 6/17 ---

    05/27/2013 - 06/17/2013 10:30-12:00

    5/17/2013 - 7/26/2013 8:00 - 08:45 *

    (AM1450)

    :::::

    Chinese Independent Baptist Church280 Eighth Street, Oakland, CA 94607

    . . .

    [email protected] & [email protected]

    510-893-3210:[email protected]

    [email protected]

    : [email protected]

    The Point

    ATS M.Div. M.A. in Counseling M.A. in Marital and Family Therapy Bob Lam (650-776-5414)

    [email protected]

    (ACC)

    ACC

    ,,

    /ACC

    :

    Mrs. Jullian Mak - [email protected]

    : Pastoral Search Committee

    Chinese for Christ Church of San Jose 4255 Williams Road San Jose, CA 95129

    Email: [email protected] Phone: (408) 725-8733

    (Hiring an English-Congregation Pastor)

    (Home of Christ in Saratoga www.hoc4.org)

    Clearly understands Gods calling and has a passion to serve Gods peopleMinimum of three years of pastoral experienceAbility to preach and teach Sunday School effectivelyPossess leadership skills and ability to build a teamAble to use Biblical principles to help the con- gregation face challenges of life and work

    Contact: , Elder Jonathan ChangEmail:[email protected]

    Phone:(408)253-0980

    www.fcbc-sf.org First Chinese Baptist Church

    1 Waverly Place San Francisco CA 94108

  • 1 A14

    2

    20139301011

    510-893-3210

    : $3,400

    ($700)

    () $2,100

    ($10)(520)15

    $40041() HEI

    6/1 61

    ()

    ()100

    2013518()2:30pm4:00pm

    536 8th Street, Oakland, CA 94607,:

    510-893-3210

    2013518()10:00am11:30am

    2400 Noriega Street, SF, CA 94122,:

    415-661-1120

    MuseumMuseMuseum300Mu-

    seum

    17931800

    1793Sully Wing, Denon WingRichelieu Wing/

    18SloaneMontagueMontagueRoset-ta Stone

  • 1 A15

    The Smithsonian

    The Smithsonian1919Smithsonian

    (Hermitage Museum)500$252014

    Field Museum of Natural History19062100Sue1898-135

    J. Paul Getty Museum

    Richard MeierMonetGauguinVan Gogh 1

    ()()2015Ishtar

  • 1 A16

    THE UNDERWRITING RISKS, FINANCIAL AND CONTRACTUAL OBLIGATIONS AND SUPPORT FUNCTIONS ASSOCIATED WITH PRODUCTS ISSUED BY AMERICAN GENERAL LIFE INSURANCE COMPANY ARE ITS RESPONSIBILITY.AMERICAN GENERAL LIFE INSURANCE COMPANY DOES NOT SOLICIT BUSINESS IN THE STATE OF NEW YORK. 2013 AMERICAN INTERNATIONAL GROUP, INC. ALL RIGHTS RESERVED.CA30-0413-02-SL

    455 HICKEY BOULEVARD, SUITE 500DALY CITY, CA 94015-2631

    CONA YAN

    LILY HUINSURANCE AGENTCA LICENSE 0G22623

    (650) 248-0029

    TINA CHAUNGINSURANCE AGENTCA LICENSE 0F97336

    (510) 457-8189

    PAUL CHANINSURANCE AGENTCA LICENSE 0I10679

    (415) 823-5687

    ANNIE POONINSURANCE AGENTCA LICENSE 0I04794

    (415) 971-2323

    SANDERLIN ENGINSURANCE AGENTCA LICENSE 0F92938

    (415) 672-7886

    CANDY XIEINSURANCE AGENTCA LICENSE 0H90871

    (415) 812-6666

    WALLIS WONGINSURANCE AGENTCA LICENSE 0H72737

    (415) 734-7058

    CONA YANASSOCIATE MANAGER

    CA LICENSE 0F99238(415) 215-7333

    ()

    (Alzheimers disease)

    Connor

    Connor

    Connor

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    Connor

    Connor

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    Connor

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    TheraBaby 1

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  • 1 A17

    2012

    The underwriting risks, financial and contractual obligations, and support functions associated with the products issued by American General Life and Accident Insurance Company (AGLA) are its responsibility.

    AGLA does not solicit business in the states of New York and Wyoming. Policies and riders are subject to limitations and exclusions and are not available in all states. See your agent for details.This advertisement has been translated from English for your convenience. All applications for coverage and all policies or contracts that may be issued are written in English only.

    YYou may request an English version of this document. If there is any discrepancy, the English version is the official document. 2013 All rights reserved.CA30-0413-03-SL

    455 HICKEY BOULEVARD, SUITE 500DALY CITY, CA 94015-2631

    ROGER YANGENERAL MANAGERCA LIC 0C22676(650) 678-6830

    DAVID DAIASSOCIATE G.M.

    CA LIC 0G36398(415) 336-0166

    DONNA WUASSOCIATE G.M.CA LIC 0G59371(415) 272-8928

    SIMON CHEWSPECIAL REP MGRCA LIC 0752730(415) 661-3885

    CONA YANASSOCIATE MGR

    CA LIC 0F99238(415) 215-7333

    ALICE CHUASSOCIATE MGR

    CA LIC 0G77724(415) 513-9336

    LILY LIUASSOCIATE MGR

    CA LIC 0H37352(408) 472-3088

    CECILIA LEEASSOCIATE MGR

    CA LIC 0G12324(408) 666-7438

    PAULA LAUASSOCIATE MGR

    CA LIC 0G63039(510) 375-8828

    TIMOTHY YEHASSOCIATE MGR

    CA LIC 0E49525(408) 375-5033

    MIA WANGASSOCIATE MGR

    CA LIC 0D84526(408) 318-3108

    (2010 2011)

    CA30-0712-03

    19718

    400

    1974

    15

    1990

    ()

    2000

    2005

    2006

    200711

    517

    1

  • 1 A18

    3

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    39

    Cross Cancer

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    ......

    -

    3161718

    30

    30

    325

    37A

    37B

    37C

    3269

    32730

    IMRT

    31:8

    835

    22:3 1

    24 510-773-7222 . 650-228-9981

    Philip Co

    --

    14429 Catalina St., San Leandro, CA 94577

    Francis HoBroker

    Lic # R01242890

    E-mail: [email protected]

    Of ce: 510-748-9033

    Mobile: 510-409-8486

  • 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

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

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    (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(Amen Tang)

    :

    2

    4988 Paseo Padre Parkway,

    Fremont CA 94555

    Tel:510-818-9883

    [email protected]

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

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

    (908)268-3653 M 3p 5123 7th Ave., Brooklyn, NY 11220

    (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

    (267)210-3078 M 10:30p 237 S. 10th Street, Philadelphia, PA 19107

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

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

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

    410274-4550 W11:30p 3441KeswickRd.,Baltimore,MD21211

    410274-4550 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,F