The Old Fashioned: Two Recipes of an Underrated Classic

Like many mixed drinks, the Old Fashioned has a number of variations and a history.

It is one of the few cocktails that survived from the days of the Martini and the Manhattan. When prepared well, it is a full-bodied, delicious drink. It was one of my mother's favorites as a young woman in the 1940's and still carries the glamour of the era.

Accounts agree that the Old Fashioned originated at the Pendennis Club, in Louisville, Kentucky.

This Old Fashioned recipe appeared in a book written by George J. Kappeler, published in 1895, called Modern American Drinks.

THE OLD-FASHIONED WHISKEY COCKTAIL

Dissolve a small lump of sugar with a little water in a whiskey-glass; add two dashes Angostura bitters, a small piece ice, a piece lemon-peel, one jigger whiskey. Mix with small bar-spoon and serve, leaving spoon in glass.

Robert Hess, writing for Drinkboy.com, cautions that it is common for modern bartenders to top off the drink with an ounce or more of soda. In his opinion, the soda spoils the drink.

Here is another recipe from Famous New Orleans Drinks and How to Mix'em by Stanley Clisby Arthur.

Old Fashioned Cocktail
1 lump sugar
2 dashes Peychaud or Angostura bitters
1 jigger rye whiskey
1 piece lemon peel
1 chunk pineapple
1 slice orange peel
2 maraschino cherries

Into a heavy-bottomed barglass drop a lump of sugar, dash on the bitters, and crush with a spoon. Pour in the jigger of rye whiskey and stir with several lumps of ice. No shaking allowed! Let the mixture remain in the glass in which it is prepared. Garnish with a half-ring of orange peel, add the chunk of pineapple and the cherries with a little of the maraschino juice. Twist the slice of lemon peel over all and serve in the mixing glass with the barspoon.

It is suggested by some that it is best to dissolve the sugar into a small amount of water first since sugar does not dissolve well in alcohol.

The appearance of additional fruit became commonplace after the days of prohibition.

Try both versions and decide which you prefer.

About the Author

Ellen M. Zucker owns http://www.faces-and-fortunes-partytips.com a site where you can find advice on party and event planning from Party Pros. It includes tips, interviews, and advice on putting your event together from professionals who make parties and special events happen.

Early Distributions From Retirement Plans

An early distribution from an Individual Retirement Arrangement (IRA) or a qualified retirement plan need not be a "taxing" experience. Fortunately, there are exceptions to early distributions.

Any payment that you receive from your IRA or qualified retirement plan before you reach age 59? is normally called an "early" or "premature" distribution. As such, these funds are subject to an additional 10 percent tax. But there are a number of exceptions to the age 59? rule that you should investigate if you make such a withdrawal. Some of these exceptions apply only to IRAs, some only to qualified retirement plans, and some to both. IRS Publications 575, Pensions and Annuities, and 590, Individual Retirement Arrangements (IRAs), have details.

In addition to the 10 percent tax on early distributions, you will add to your regular taxable income any distributions attributable to "elective deferrals" that you contributed from your pay, your employer's contribution and any income earned on all contributions to the account. If you made any nondeductible contributions, their portion of the distribution is not taxed, since you've already paid tax on this amount.

There is a way to avoid paying any tax on early distributions, however. It is called a "rollover." Generally, a rollover is a tax-free transfer of cash or other assets from an IRA or qualified retirement plan to an eligible retirement plan. An eligible retirement plan is a traditional IRA, a qualified retirement plan, or a qualified annuity plan. You must complete the rollover within 60 days of when you received the distribution. The amount you roll over is generally taxed when the new plan pays you or your beneficiary.

If the early distribution from an employer's plan is paid directly to you, your plan administrator will normally withhold income tax at a 20 percent rate. If you roll over the distribution to a new plan, you must replace that 20 percent of the funds that were withheld and deposit that amount in the new plan or you will owe taxes on that amount. To avoid the inconvenience of this withholding, you can have your old plan's administrator transfer the rollover amount directly to the new plan or a traditional IRA.

All early distributions must be reported to the IRS. You will report tax-free rollovers on lines 15a and 16a of Form 1040 along with any taxable distributions, but you will enter on line 15b or 16b only the taxable amounts you don't roll over.

Early distributions from retirement plans can involve complex tax issues. Make sure you understand the issues or get competent tax advice.

Richard Chapo is CEO of http://www.businesstaxrecovery.com - Obtaining tax refunds for small businesses by finding overlooked tax deductions and credits through a free tax return review.

The Advisory Board: A Business Owners Most Valuable Resource

As a company grows, the owner's role begins to change. More and more of the owner's time is spent "in the shop or in the field" handling day-to-day operations rather than focusing on high-level planning and strategic issues.

As a result, a company often reaches a plateau and finds it difficult to continue growing. This may be the time for the business owner to consider creating an outside board of advisors.

Owners that do not use a functioning outside board of advisors are missing out on a tremendous opportunity to improve the management and profitability of their company. An outside board can provide business owners with valuable advice from individuals with years of business experience.

An outside board of advisors can also play an important role in the helping a business owner design and implement a long-term strategic business plan.

In addition to serving as a sounding board, a board can help monitor and improve business performance by:

? Networking to bring in new business

? Reviewing financial statements and audits

? Reviewing corporate mission and strategy

? Reviewing and approving budgets

? Monitoring business performance

? Making recommendations regarding major capital expenditures

? Assessing organizational structure and policies

? Approving acquisitions and mergers

? Approving major debt transactions

? Lending credibility to the company as it targets larger accounts

Initially, business owners may be reluctant to involve an outside board in what had always been private business affairs. The owner may fear the interference of outsiders or having strangers involved in the "family business." Even if an outside board is created, the worried owner may not allow the board to function in a meaningful way. The owner may be inclined to select long-time friends, advisors, or subordinate employees to serve on the board. Unfortunately, these folks do not have the independence needed to provide the owner with the objective advice he or she needs to hear. Alternatively, some owners create a board, but never hold regular board meetings. Other business owners feel threatened by their boards and only consult them on trivial matters. When this is the case, the board of advisors can rarely, if ever, provide any value and should be disbanded.

Creating an Outside Board of Advisors

If you are thinking about assembling an outside board, consider the following.

Develop a Statement of Purpose for the Board. The business owner should meet and decide what role(s) the board will play vis-?-vis company management. The end result of this process is a written, comprehensive statement of purpose for the board.

Decide on the size and scope of the Board. Ideally a board of advisors should be small enough to be productive. We recommend that a board be made up of between 3-5 people. If the board is much larger than this it becomes difficult to manage.

Decide on Characteristics of the Ideal Board Members/Advisors. Spend some time deciding what types of individuals you want on your board. Some owners decide that experience in the company's industry, or a similar industry, is a prerequisite. You may also want to include someone older and someone younger to represent the values of more than one generation. Some business owners value having members with different professional backgrounds (i.e., lawyer, business operations, accounting, business sales.) You may also want board members who can help with a specific strategic project (e.g., if you are planning to expand into a new market you may want a board member who has successfully run a business in that market).

Prepare a Member Prospectus. You should prepare a "Prospectus for the Advisory Board," to help screen and recruit board candidates. The "Prospectus" explains the purpose and goals of the board. It also lays out details like the board structure, time demands, fees to board members, and meeting schedules. Finally, it describes the capabilities, qualifications, and characteristics that the company is seeking in board members. The Prospectus need not be long. One or two pages are usually sufficient.

Identify Possible Board Candidates. If you are like most business owners, your first instinct may be to invite close friends and trusted advisors (i.e., your lawyer, CPA, or banker) to serve on the board. You should resist this urge whenever possible. The best board members are usually fellow business owners, entrepreneurs, business peers, and retired CEOs or CFOs. There are a large number of these people eager to serve on advisory boards. Many former business owners and retired executives are willing to serve on advisory boards for a nominal fee, simply to stay involved in the business world. These types of outside advisors have often faced many of the hurdles that lie ahead for your company and can offer you invaluable advice.

Meet with Candidates. You should meet with and interview each board candidate. You should explain your company's needs and ask about the candidate's qualifications to help you meet those needs. Always be certain to check references.

Ensure Support from Owners and Managers. Before you make an offer to someone to become a board member, have the candidate meet all of the shareholders and key managers to make sure that everyone feels comfortable working together. Minority owners and key managers should be able to express their opinions about the candidate ? both positive and negative ? but you should have veto power.

Fees and Costs

Board members deserve to be paid, but an outside advisory board does not need to be expensive. Often for less than the cost of hiring a business consultant, you can have a fully committed and dedicated outside board of advisors. The cost of an outside advisory board is usually broken down into the following components.

The Cost of Setting Up the Board. This can be as little as nothing if you organize and set up the board yourself. On the other hand, if you choose to use a firm that specializes in helping business owners set up advisory boards, they expect to be paid. Their compensation can range anywhere from a flat fee to a fee that is similar to that of an executive recruiter. Under this scenario they are paid a percentage of the total compensation that is paid to the board.

Annual Board Fees. These are the annual fees that are paid to each board member. These fees compensate the board members for the work they do behind the scenes, networking on behalf of the business, reviewing plans and documents, brainstorming, and generally being a resource for the business owner. For middle market companies, these fees range anywhere from zero to as much as $20,000 per year. The average seems to be around $12,000 per year per member.

Meeting Fees. In addition to the annual board fees, it is common to pay a board member for the time invested in attending the actual board meetings. This is intended to compensate the member for his time and expense in attending the meeting. For middle market companies, meeting fees range from zero to around $1,500 per meeting. The average meeting fee is approximately $500.

As a result, assuming the averages presented above, and an outside board of five advisors that meets four times per year would be as follows.

Obviously, this is only a rough indication. In many cases the costs are much lower than this. In a few cases, the costs are higher. Use this as only a starting point.

Consider deferring the specifics on a board member's compensation until after you've selected the member. It is important that members do not join boards simply for the pay. As an owner, you want to see that working on the board is something a board member will find fun and exciting to do. Share your business goals and objectives and see if the person responds enthusiastically. Then discuss the specifics about compensation once you have found someone who is excited about your company and shows an interest in serving on your board.

Author Bio: Rich Jackim, former Wall Street attorney and experienced investment banker has helped over 60 business owners successfully exit their companies and realize their personal goals. He is the author of the recenly published book, "The $10 Trillion Opportunity: Designing Successful Exit Strategies for Middle Market Business Owners." Available at http://www.exit-planning-institute.org Rich is the president of The Christman Group LLC, a boutique investment bank that specializes in selling privately owned businesses. Visit http://www.christmangroup.com to learn more.

Rich received his BA from Colgate University, his JD from Cornell Law School, and his MBA from the Kellogg Graduate School of Management. He is a sought after speaker and has either published articles or been quoted in Business Week, Chicago Tribune, Chicago Daily Herald, Indianapolis Business Journal and numerous other regional and national publications.

Should Professional Athletes Be Glorifying God And Jesus On Their Public Platforms?

Recently I have run across quite a few Christians who seem to be offended whenever any of the professional athletes get on TV or the radio and publicly give God and Jesus all the praise, honor and glory for all of their accomplishments in their personal lives as well as all of their success on the athletic field.

I have heard that many Christians state that a person's spiritual beliefs should be considered a personal matter and that these athletes should not be talking about God and Jesus on their "public platforms." The most notable example has to be Kurt Warner when he was playing for the St. Louis Rams.

Several years ago when the Rams won the Super Bowl, Warner was interviewed right there in the middle of the football stadium for all of the fans to see what he was going to say along with the rest of the people watching the event on TV. The first thing Warner says before he even gets into the details of what just happened in the game is that he had to give all the praise, honor and glory to his Lord and Savior Jesus Christ. And the whole world heard it - whether they liked it or not!

Should professional athletes be using their public platforms to talk about their personal beliefs in God and Jesus or should this be something they should keep to themselves and their close personal friends and loved ones?

I personally believe that these professional athletes should be using their public platforms to talk about God and Jesus - even if it means offending others about it. I believe that not only is God and Jesus happy with these athletes doing this - but that God actually wants them to do it!

As Christians, we should all be supporting these professional athletes for taking a stand for God and Jesus on their public platforms. These athletes have been given an unique position in the Body of Christ to testify about God and Jesus. Not many Christians have a (public platform) that can reach millions of people with their testimonies like these professional athletes have. As a result of this unique position - I believe that God is wanting these athletes to take advantage of this "window" to reach as many people as He possibly can before Jesus comes back to our earth for His second coming. The Bible says that the end will not come until the gospel has been preached to all of the world.

I personally believe that God Himself has arranged for this "window" to be given to some of these professional athletes so that He can reach millions of people across the world with His message of eternal salvation through His Son Jesus Christ. I believe that this particular window is one of the avenues God is using to reach the world for the gospel before the end finally comes with the second coming of His Son to our earth.

The Bible tells us not to "touch" God's anointed ones. Any Christian who is "attacking" some of these professional athletes for being willing to go public with their testimonies for God and Jesus may be treading on very dangerous ground with God the Father. I believe that many of these professional athletes are some of God's "anointed ones" in this last day and hour - and any personal "attacks" being made by other Christians - especially if those attacks are being made public - may be "touching" some of God's anointed ones.

For a good detailed explanation as to why God is wanting these professional athletes to go public with their testimonies about Him and His Son and all the appropriate Scripture verses to back it all up - go to http://www.bible-knowledge.com/Athletes-glorifying-God.html for a free copy of a very good article defending all of the professional athletes who are willing to have enough courage to talk about God and Jesus on the public platforms that have been given to each of them by God Almighty Himself.

Article written by Michael Bradley, author of over 100 articles which can be found at http://www.bible-knowledge.com.

The Fed and Other Garbage

"The Jesuit priest John H. Surratt, proven to be the ring leader in the death of President Lincoln was untouchable. In the affidavit of Henri De Sainte Marie, Aims Report, House of Representatives, 39th Session Congress, Page 15, Ex. Document No. 9., he says: 'I believe he is protected by the clergy and that the murder is the result of a deep laid plot, not only against the life of President Lincoln but against the existence of the republic, as we are aware that priesthood and royalty are and always have been opposed to liberty.'(Henri De Sainte Marie, Rufus King, Minister Resident)

Al, as you know in the Secret Treaty of Verona it says in Article 1: 'The high contracting powers being convinced that the system of representative government is equally as incompatible with the monarchical principles as the maxim of the sovereignty of the people with the divine right, engage mutually, to the system of representative governments, in whatever country it may exist in Europe, and to prevent its being introduced in those countries where it is not yet known.'

After the 1213 Charter made the Pope Contracting party, he and the monarchs of Europe declared in this treaty that representative governments were an enemy to the Catholic Church and the monarchies of the earth. As we know the monarchy of England retains its claim to America, but not without intervening and destroying the 1787 Constitution. The third prong of their attack was the Bank of England, taken over by the Rothschilds money after Britain's bankruptcy. The Rothschilds put in place the Bank of the United States and later the Federal Reserve, which was born in the Bank of England. Where did the Rothschilds get their huge gold reserve? {Nathan Rothschild supplied the King of England with the good news that Wellington had won at Waterloo. The Rothschild/De Medicis/Templar Papal passport of old had built the best spy network. He was then allowed by his Royal cousin to William of Hesse [Illuminati founding member] to trade with this inside knowledge and make an ENORMOUS fortune while bankrupting many other good lords and ladies.}It seems like their banking house just suddenly appeared in the 1700's. In 1850 in the preface of The Negation Of God, M. About said: '....the Rothschilds who would borrow money from the Pope at six per cent interest'?

The tremendous amount of capital it took to bankroll many of the countries the Rothschilds loaned to only existed in Rome. The above is a matter of history, but is never taught and is allowed to disappear from all but old history books, lost forever, thanks to the advent of television." (7)

Rufus King was Ambassador to England and attached to the British Royal Court after that term was over. I guess some of his family came north to Canada around this time and called themselves United Empire Loyalists as my Aunt Ruth used to tell us about her grandmother's family. After his time in England he then returned to the US and ran for President. I believe he would have learned a great deal during his time with Pierre Dupont de Nemours but I was shocked to see his name mentioned in conjunction with the Treaty of Verona. I can not for the life of me understand why the Rothschilds are so convinced there is only One Pie and why the Physiocrats like Dupont and then Jefferson worked so hard to make a total free market that advantaged only the few who already had huge capital from ancient times.

I think it is Bill Moyers who wonders out loud in the Royal Bush Corporate world of the 21st Century about how it is that the people are putting up with no capital gains taxes or reductions thereof; while the arms, drugs and corporate behemoths of all types grasp government handouts or legal loopholes absolving them of responsibility for crimes they commit. The observation B. F. Skinner made about 'positive reinforcement' like Medicare and other bureaucratic boondoggles that take us away from helping each other, are actually reducing the freedoms or rights from the days when we were mere serfs or sharecroppers, deserves consideration even if he was a pervert and control freak.

So few people care as they enjoy their Veuve Cliquot and Gucci. The funny thing is this - if we threw off the One Pie of Malthus and started resource utilization with full technology and no nations or armies we would all be richer and no one (other than a few criminals) would have to give up their ill-gotten gains.

Author and activist/hermit

Best Skin Diet For Healthy Skin

"You are what you eat."

Does it sound familiar? You probably have heard of it. And yes, it is true. What you eat affects how well you are and how you look- today and for the years to come.

Balanced diet is needed for optimal health and well- being; as well as having a healthy skin. However, balanced diet is primarily set to prevent malnutrition and vitamin/ mineral deficiencies.

The aim of this article is to provide tips that will help you achieve the skin you have always longed for.

Choose foods rich in vitamin A. Naturally occurring vitamin A or retinol is commonly found in fish oils, dairy products and liver. Vitamin A found in plants is called beta-carotene and is commonly found in yellow/ orange fruits and vegetables like carrot and cantaloupe. This is essential for the maintenance and healing of epithelial tissues, with skin being the largest expanse of epithelial tissues we have. This diet includes plenty of dark orange (carrots, sweet potatoes, winter squash) and dark green (broccoli, spinach, kale) vegetables -- all of which are high in vitamin A.

Choose foods with plenty of B vitamins like B-2 and B-3. These foods convert calories into energy for metabolism and are components of enzymes that maintain normal skin function. The best sources for these are green leafy vegetables, lean meats, eggs, avocados, fish, brewer's yeast, whole grains and peanuts.

Vitamin C for collagen maintenance. Best sources are citrus fruits and juices, slow cantaloupe, strawberries, tomato sweet peppers and green peas.

Vitamin E to protect your cells against free radicals. This is a powerful antioxidant that helps slow the aging of skin cells and promote healthy skin. A powerful antioxidant, it protects your cells against the effects of free radicals, which are potentially damaging by-products of the body's metabolism. Foods rich in vitamin E include almonds, hazelnuts, sunflower seeds, broccoli, wheat germ, peanuts and vegetable oils.

Zinc is for boosting the immune system and promoting optimum health. Zinc can be found in eggs, seafood, turkey, pork, whole grains, nuts and mushrooms. This trace mineral helps maintain collagen and elastin fibers that give skin its firmness, helping to prevent sagging and wrinkles. It also links together amino acids that are needed for the formation of collagen -- essential in wound healing.

Selenium is a mineral antioxidant that will help minimized the damage of ultraviolet lights. Researches show that it might even aid in skin cancer prevention. Good sources of selenium include tuna, wheat germ, sesame seeds, nuts, broccoli, Brussels sprouts, mushroom and whole grains.

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New Findings on Happiness Have Implications for Rocky Marriages

Not only do individuals who follow Time Magazine's "Eight Steps Toward a More Satisfying Life" suggestions (Time, January 17, 2005, p. A8-A9) increase their own level of happiness, they also increase the odds that they can keep their marriage.

The same actions that can lead to a more satisfying life are the ones that can help to improve a troubled marriage. Two of the Time suggestions are to count your blessings by keeping a gratitude journal and to learn to forgive.

These same steps are necessary to maximize a spouse's efforts to cope with a marriage that is in danger of falling apart. In their book Keep Your Marriage: What To Do When Your Spouse says "I don't love you anymore" co-authors Nancy J. Wasson, Ph.D. and Lee Hefner also advise spouses to keep a gratitude journal.

According to Wasson and Hefner, this might seem like a strange recommendation, but it's when things aren't going well that you most need to look for the positive things that are present in your life. They write, "A gratitude journal gives you a nudge to remind yourself of the many blessings already present in your life...Being aware of your blessings gives you a broader, more balanced perspective of your life."

This, they contend, jump starts the process of being able to see an increased number of positives instead of overlooking them as people in crisis often do. While spouses may start out listing positives such as watching a beautiful sunset, the process makes it easier for them to begin noticing what's right about their partner and marriage instead of only focusing on the negative aspects.

The co-authors also agree with the Time suggestion of learning to forgive as a key ingredient in a happy life. They state that "Forgiveness involves letting go of resentment and blame. It's something that you do for yourself when you are ready to let go of depleting anger." Wasson and Hefner contend that shaky marriages are usually full of grudges and hurts from the past.

According to Dr. Wasson, "Someone has to take the lead in making healthy changes that can change the present dynamics of blame and resentment. One partner deciding to forgive themselves and the partner for not being perfect can have an amazing impact on the marriage and its chances to survive the crisis."

The Time article recommends writing a letter of forgiveness to the person who has hurt or wronged you. Co-author Hefner sees this as a "courageous step of taking responsibility for your own happiness and well-being, as well as the health of your relationship."

According to the Time article, University of Illinois psychologist Edward Diener, a.k.a. Dr. Happiness, has found that loss of a spouse is one of two life events that seem to "knock people lastingly below their happiness set point." (The other is loss of a job.) Seventy-three percent of participants in a recent Time poll responded that their relationship with their spouse or partner or their love life is a major source of happiness.

Based on the current findings, Wasson and Hefner state that it makes more sense than ever to recognize the potential of a marriage to boost happiness and health and to work to keep and improve it.

Nancy J. Wasson, Ph.D., is co-author of Keep Your Marriage: What to Do When Your Spouse Says "I don't love you anymore!" The e-book is available at http://www.KeepYourMarriage.com , where you can also sign up for the free Keep Your Marriage Internet Magazine. Contact Nancy at Nancy@KeepYourMarriage.com.