改善微循环的小方法

 微循环是指小动脉与小静脉之间的毛细血管中的血液循环。它是动脉与静脉之间的物质交换场所，机体的代谢、吸收和排泄都要通过它完成，因此，改善微循环对防病健身至关重要。

50～59岁是微循环急剧减退的10年。改善微循环的最有效的方法，不是药物而是运动。德国研究人员的研究表明，每天做简单运动就可以改善慢性心力衰竭病人血管的功能，促进动脉扩张，增加血流量。只要选择适合自身情况的任何运动项目坚持锻炼，都可以改善微循环。

下述三种方法对改善微循环效果明显：

一是“拍打功”，即用双空心拳或健身锤，从上到下拍打全身，重点击敲背部及足三里穴、命门、涌泉等重要穴位。此种方法不仅可以促进击打部位的血液循环，而且由于拍打可产生振动波和冲击波，并可传至肌肉和内脏器官的深部，从而促进肌肉和内脏的微循环，使全身末梢血液供应得到改善。

二是“抖动功”，就是由自身发动的浑身颤抖。挺胸、站立，以脚跟和膝盖为轴，发动浑身上下各部位肌肉和内脏颤抖，对全身微循环有良好的促进作用。

三是每天坚持冷水擦身或干毛巾擦身，从上到下把全身的皮肤都擦到，使皮肤发热发红，是促进体表微循环的有效方法。

微循环是指微动脉与徽静脉之间的血液循环。它的主要功能是实现血液与组织细胞间的物质交换。一旦微循环发生障碍将导致细胞缺血缺氧，使细胞的功能低下，甚至坏死。因此，微循环功能障碍是很多疾病恶性循环的关键一环。

多种疾病都可引发微循环障碍，其中以糖尿病的发病率最高，危害最严重。糖尿病的代谢紊乱可导致微血管功能障碍，引起组织细胞微血管供血不足，进而产生多器官功能损害，造成脏器功能衰竭。其发生的原因是高血糖激活醛糖还原酶，将葡萄糖在细胞内转变为山梨醇，由于山梨醇不能转运出细胞，而在细胞内大量积聚,，继而引起一系列细胞内酶的活性改变及许多代谢反应紊乱，导致细胞浊肿、变性，甚至坏死。 微血管壁最先接触高糖环境，因此最先受累，从而出现微循环障碍，导致机体组织广泛的供血不良，引起组织损伤，当组织坏死超出机体的代偿能力时，就会表现出皮肤瘙痒、视力下降、肢端麻木甚至失明、肢体溃烂、尿毒症等临床症状。因此，改善微循环是糖尿病微血管并发症治疗的关键环节。

BUD stock

 BUD stock was flat Friday after ticking higher Thursday. Impact from the Bud Light boycotts sent shares down 21% from their 2023 high of 67.09 at the end of March to a low of 52.93 on May 31. BUD stock has recovered slightly from its lows, but is still down nearly 6.5% for the year.

In wildfire crisis, California's government protects PG&E | Fire - Power - Money

Here is the link. 

As PG&E continues to spark more destructive fires year after year, ABC10 investigates how California’s government enables the monopoly's behavior.

The drive from Victoria to Tofino

 To the West

The trip out to the Pacific Rim National Park, along Highway 4 passed Port Alberni, is a wonderfully scenic drive through mountains, forests and lakesides. The drive from Victoria to Tofino ranks among the top three drives in Canada, according to the Michelin North America Road Atlas. The 337-km trip takes the traveller through Nanaimo, Parksville, Port Alberni and Ucluelet. Visit the pretty fishing village of Tofino at the tip of Esowista Peninsula near the entrance to Clayoquot Sound, and the village of Ucluelet on the northern edge of Barkley Sound. Between these two communities is the well-known Long Beach unit of the Pacific Rim.

美国汽车工人下周罢工

智通财经APP获悉，当地时间9月7日周四，通用汽车(GM.US)向代表其美国汽车工人联合会(UAW)提出，建议四年内向工人加薪10%和两次额外的3%一次性付款，以避免代价高昂的罢工，但UAW主席Shawn Fain却对通用汽车的提议不以为然，称其为“一项侮辱性的提议，与美国汽车工人的公平协议相差甚远”。

此外，通用汽车还提供了5500美元额外奖金；6000美元一次性应对通胀额外付款；协议有效期内5000美元的通胀保护奖金，该奖金只有在职员工有资格获得。此外，这项拟议的合同不包括2007年以后进入通用汽车的员工的养老金福利。

在此提议下，通用汽车大约46000名UAW代表的大部分员工的工资将上涨10%，而新员工或正在晋升的员工将有资格在协议的四年内获得高达56%的工资增长。甚至临时工的工资也将增加20%，达到每小时20美元左右。

然而，尽管通用汽车拟议的工资增长是自1999年以来UAW合同中最大的一次，但仍远远低于该工会的要求，即包括立即加薪20%，然后是四次每年5%的加薪，为所有工人提供固定福利养老金，每周工作32小时，以及额外的生活成本上涨。

此外，该工会还希望美国汽车制造商的所有临时工都成为正式员工，并寻求加强利润分享，恢复退休人员的医疗福利和生活成本调整。

据了解，通用汽车提出这项提议的一周前，UAW向联邦劳工委员会提出了对通用汽车和Stellantis(STLA.US)不公平劳工行为的指控，指控他们没有真诚或及时地进行谈判。 

上周，福特(F.US)提出加薪9%，并可以一次性付款，这将使工人的收入在四年合同期内增加15%，与UAW提出的要求相差甚远。

UAW表示，如果不能达成协议，97%的成员投票赞成授权罢工。一名工会官员表示，福特预计将在周四提出新的还价。另外，Stellantis周三表示，计划本周向UAW提出还价。

值得一提的是，UAW是美国最大的工人协会，仅在底特律“三巨头”——通用、福特、Stellantis——吸收的成员就达到14.6万人，约占美国汽车制造业全部工人数量的56%。

总部位于密歇根州的安德森经济集团估计，由UAW发起的罢工将导致底特律三大汽车制造商关门，可能给汽车制造商、供应商和工人造成超过50亿美元的损失。

不仅如此，汽车行业(包括在美国开展业务的外资企业)约占美国GDP(国内生产总值)的3%。作为长期以来的支柱产业之一，汽车行业一半工人罢工，不仅将使“三巨头”遭受巨额损失，还将影响美国未来一段时间的经济表现。例如，由于新车库存紧张，消费者专家表示，这可能会导致汽车价格上涨，而汽车价格则是通货膨胀的一个重要组成部分。

 

WeChat Enables Foreigners to Pay with Overseas Cards in China

July 24, 2023Posted by China BriefingWritten by Giulia InteresseReading Time:  6 minutes

Tencent’s latest WeChat Pay upgrade enables foreign users to link international cards, enhancing mobile payments in China and aligning with efforts to attract international tourists and boost domestic consumption.

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On July 20, 2023, Tencent, in collaboration with leading international financial services providers like Visa, Discover Global Network, JCB, and Mastercard announced significant improvements to the mobile payment experience for foreign users in China.

Tencent has expanded the WeChat Pay merchant network across multiple cities in China, providing support to merchants in various sectors, including dining, transportation, retail, and hospitality. This development will facilitate diverse payment methods like QR code scanning, in-app purchases, and WeChat Mini Programs, offering added convenience to users.

WeChat Pay had already allowed international credit card binding since 2019 and conducted trials with select merchants in essential sectors. With this recent development, inbound travelers, including those with passports and various permits, can now easily utilize WeChat Pay and link their international bank cards to make purchases at millions of merchants.

Moreover, to enhance the payment experience for users making frequent small transactions, WeChat Pay will bear the transaction fees for international card transactions below RMB 200 (US$27.82), providing users with fee exemptions during payment.

This move by Tencent aligns with the plans previously released by the State Council and the National Development and Reform Commission, aimed at improving mobile payment solutions for inbound tourists and increasing their convenience in making payments ahead of major international events, such as the 2022 Beijing Olympic Winter Games. At that time, the authorities encouraged domestic payment service providers to collaborate with overseas card issuers within legal and regulatory frameworks to offer mobile payment services to foreign visitors.

With China hosting various international events in 2023, such as the Chengdu FISU World University Games and the Hangzhou Asian Games, the number of inbound visitors is expected to rise. Tencent’s expansion of the WeChat Pay merchant network will significantly enhance the mobile payment experience for foreign users, further promoting China as a preferred destination for international travelers.

Below we delve into how foreign users can make payments via WeChat Pay. We provide comprehensive details on the process, timing, and relevant sources for further information.

How can foreign users make payments in China via WeChat?

Foreign users can make payments via WeChat by linking their international credit or debit cards to the WeChat Pay platform. After entering the Chinese mainland, foreign visitors can easily set up WeChat Pay on their WeChat app and proceed to add their international cards issued by Visa, Mastercard, JCB, or Discover Global Network.

Once the cards are successfully linked, foreign users can use WeChat Pay to make payments to merchants across various sectors, including dining, shopping, transportation, and hotel accommodation.

This convenient and seamless payment method enables foreign users to “pay like a local” in China, without the need to carry cash or open a Chinese bank account.

What documents are required for setting up WeChat Pay?

Currently, six types of documents can be used to open a WeChat Pay account. These are:

• Passport
• Foreign Permanent Resident ID Card
• Mainland Travel Permit for Hong Kong and Macao Residents
• Mainland Travel Permit for Taiwan Residents
• Residence Permit for Hong Kong and Macao Residents
• Residence Permit for Taiwan Residents

These documents are all accepted for the registration process of WeChat Pay.

How to bind foreign cards to WeChat Pay?

To bind their foreign cards to WeChat Pay, users can follow these simple steps:

• Make sure the app is updated to its latest version.
• Open WeChat and go to the “Me” section.
• Tap on “Wallet” to access your payment options.
• Click on “Bank Card” and choose “Add a New Bank Card.”
• Enter the card number, select the type of card, and the issuing organization. Fill in the required card and personal information.
• Once everything is filled out, click “Submit.” A confirmation message will appear when the binding is successful.

After the verification, an SMS verification code will be sent to the phone number provided earlier. Enter the code to complete the verification process.

During the card binding process, the mobile phone number needed for verification should be capable of receiving SMS verification codes. Importantly, this number does not have to be a mobile phone number from mainland China, but it can also be a foreign number.

Finally, create a 6-digit payment password to ensure the security of your WeChat Pay account. Once these steps are completed, users can start using WeChat Pay with their foreign card for various transactions at millions of merchants, making payments in China as convenient as possible.

Ruskin Dam

 Ruskin Dam is a concrete gravity dam on the Stave River in Ruskin, British Columbia, Canada. The dam was completed in 1930 for the primary purpose of hydroelectric power generation. The dam created Hayward Lake, which supplies water to a 105 MW powerhouse and flooded the Stave's former lower canyon, which ended in a small waterfall approximately where the dam is today.

Background[edit]

Ruskin Dam was constructed along with the Western Canada Power Company's hydroelectric development of the Stave Valley. Stave Falls Dam was completed in 1912 and Alouette Dam, the third dam in the system, in 1928. Construction on Ruskin Dam, about 5.6 km (3 mi) downstream of Stave Falls began in 1929 by the British Columbia Electric Railway who had previously bought Western Canada Power in 1921.^[1] In November 1930, the dam was inaugurated and local businessmen and politicians celebrated by dining in its powerhouse.^[2] Only two generators were operational at first and the third was added in 1950. The first superintendent of Stave Falls Dam was the namesake for Hayward Lake.^[1] In 1961, when the provincial government took over the BC Electric Company, the dam became the property of BC Hydro, a Crown corporation.^[3]

DuPont Washington

 What is DuPont Washington known for?

DuPont de Nemours Company built an explosive manufacturing plant and Village, giving their name to DuPont. The explosives produced here were used for some of the world's largest construction projects including the Panama Canal and Grand Coulee Dam, as well as for munitions for both World Wars.

Google | Travel industry

 

Government kept to the sidelines as Google got big. Now regulators have the chance to rein the company back in.

Tap any flight request into Google search and the site will show flight options and prices direct from the tech giant at the top of the page.

The results are highlighted in a box in a premium position, and don’t require users to navigate to another site. The only way a rival shows up above Google‘s results in many such searches is if they pay for an ad.

Tech is not your friend. We are. Sign up for The Tech Friend newsletter.

Google critics and rivals have long warned the search engine is threatening countless industries from shopping to travel by consistently pointing people to its own products and services on the biggest search platform on the Web. And those competing against Google to win over consumers say that the search engine forces them to pay their biggest rival in advertising dollars just to show up.

Google’s dominance in search has drawn more regulatory scrutiny and criticism from rivals and lawmakers in recent months, something that is expected to culminate in the Department of Justice filing an antitrust suit against the company in the coming weeks. Lawmakers are also preparing new legislation to rein in tech’s power, following the publication last week of a congressional investigation that found Google engaged in anticompetitive tactics.

House investigation faults Amazon, Apple, Facebook and Google for engaging in anti-competitive monopoly tactics

The case by the Justice Department would be its biggest swing yet to rein in the power of tech giants, and the stakes couldn’t be higher. But some who warned the government a decade ago say it may be too late.

Google “is a monopoly, without question,” Barry Diller, chairman of Expedia and IAC, said in an interview. Google has been great for consumers, Diller said, but it increasingly restricts competitors by making it more expensive to compete in online advertising. Expedia and IAC sites are pushed down the page in favor of Google’s own services, he said.

“Google is essentially competing with our services while taking our money,” he said. “I don’t want the person I’m spending billions of dollars with to compete directly against me.”

Google defended its practices by saying its services are free and good for users.

“While we continue to engage with ongoing investigations, our focus is firmly on providing free services that help people every day, lower costs for small businesses, and enable increased choice and competition,” spokeswoman Julie Tarallo McAlister said in a statement.

FairBridge Inn & Suites Dupont

The Port of Seattle

 The Port of Seattle offers paid on-site parking in a 12,100-space garage, notable for being North America's largest parking structure under one roof.^[43] The airport also offers valet parking and electric vehicle charging stations. Several privately owned parking facilities are located off-site near the airport with shuttle access.^[44]

Seattle–Tacoma International Airport

 Seattle–Tacoma International Airport (IATA: SEA, ICAO: KSEA, FAA LID: SEA), branded as SEA Airport and also referred to as Sea–Tac (/ˈsiːtæk/), is the primary commercial airport serving the Seattle metropolitan area in the U.S. state of Washington. It is in the city of SeaTac, which was named after the airport's nickname “Sea-Tac”, approximately 14 miles (23 km) south of Downtown Seattle and 18 miles (29 km) north-northeast of Downtown Tacoma.^[3] The airport, which is the busiest in the Pacific Northwest region of North America, is situated between Portland, Oregon and Vancouver, British Columbia, and is owned by Port of Seattle.

The entire airport covers an area of 2,500 acres (3.9 sq mi; 10 km²),^[1][4] much smaller than other U.S. airports with similar annual passenger numbers.^[5] The airport has flights to cities throughout North America, Oceania, Europe, the Middle East, and Asia. It is the primary hub for Alaska Airlines, whose headquarters are near the airport.^[6] It is also a hub and international gateway for Delta Air Lines, which has expanded at the airport since 2011. As of 2022, 31 airlines operate at SEA, serving 91 domestic and 28 international destinations.^[7]

#26 5203 149 AV NW, Edmonton

 

3 hours ago

$265,000

Favourite

#26 5203 149 AV NW
Edmonton, Alberta T5A1B5

MLS® Number: E4357055

Listing Description

Casselman Landing presents this meticulously kept corner unit townhome! The heart of this home is the inviting living space that welcomes you w/ warm natural light and effortlessly guides you to the dining area, making it the ideal space for entertaining. The kitchen features modern SS appliances, ample counter space, and sleek cabinetry that adds a touch of sophistication to the space. A charming patio awaits just off the living area! Venturing upstairs, you'll discover the luxurious primary bdrm, complete with a generously sized ensuite bath. This private oasis provides a serene retreat where you can unwind and rejuvenate after a long day. Additionally, there are 2 more spacious bdrms on this level, perfect for family members, guests, or even a home office. The second 4pc bath on this floor ensures convenience and comfort for all. As you descend to the lower level, you'll find a practical mudroom equipped w/ in-suite laundry. Finally, a spacious double attached garage completes the home! (30373195)

Property Summary

Property Type

Single Family

Building Type

Row / Townhouse

Storeys

3

Square Footage

107.61 m2

Neighbourhood Name

Casselman

Title

Condominium/Strata

Land Size

214.45 m2

Built in

2014

Parking Type

Attached Garage

Time on REALTOR.ca

4 hours

灰白土拨鼠 Hoary Marmot

 冬青土拨鼠（Marmota caligata）是一种生活在北美西北部山区的土拨鼠。冬青土拨鼠躲藏在岩石地区，那里的草和牧场以森林线附近的斜坡为食。 这是北美最大的地松鼠，经常被昵称为“哨子”，因为它会发出高亢的警告声来警告群体中的其他成员有危险。这种动物有时被称为“口哨猪”。由于大雾和大雨，不列颠哥伦比亚省惠斯勒最初被称为伦敦山，但以这些动物的名字重新命名，以使其作为度假胜地更适合市场。该物种的近亲是黄腹土拨鼠、奥林匹克土拨鼠和温哥华岛土拨鼠，但确切的关系尚不清楚。

描述

冬青土拨鼠是一种体型庞大的地松鼠，四肢短而重，头部宽阔。成虫长 62 至 82 厘米（24 至 32 英寸），尾巴长 17 至 25 厘米（6.7 至 9.8 英寸）。该物种具有性别二态性，在大多数亚种中雄性明显大于雌性。由于它们的冬眠时间较长，并且为了生存而储存脂肪，因此动物的体重全年变化很大，5月份平均为3.75公斤（8.3磅），2013年9月我成年时体重约为7公斤（15磅）。秋季成年雄性的体重可达 10 公斤（22 磅）。创纪录大小的秋季雄性样本体重达到约 13.5 公斤（30 磅），可能是已知最大的土拨鼠。与其他土拨鼠物种相比，其平均体型略小于奥林匹克土拨鼠，与温哥华土拨鼠相似，并且与几种鲜为人知的亚洲土拨鼠物种的体型显着重叠。 “冬青”一词指的是肩膀和上背部的银灰色毛皮。上半部分的其余部分有暗色或红棕色的毛皮。头部的上表面是黑色的，口吻上有白色斑点，下巴和嘴唇周围有白色毛皮，其他地方有黑色或棕色的灰色毛皮。脚和下肢黑色，前腿有时有白色斑点。土拨鼠有长长的针毛，提供了其皮毛的大部分可见颜色，还有一层浓密、柔软的底毛，可以提供隔热作用。身体的灰色下部没有这种底毛，并且比身体其他部分的毛稀疏。冬青土拨鼠在初夏至仲夏期间换毛。脚有微弯的爪子，前脚比后脚稍大。脚部有无毛垫，可提供额外的抓地力。尾巴长，略扁，覆盖着浓密的皮毛。雄性和雌性的外观相似，只是雄性体型较大。雌性有五对乳头，从胸部延伸到腹股沟。

分布及栖息地

圣土拨鼠主要生活在海拔 2,500 米（8,200 英尺）的高山环境中，但在不列颠哥伦比亚省和阿拉斯加也有处于或接近海平面的沿海种群。冬青土拨鼠分布在华盛顿州南部和爱达荷州中部北部，以及育空河以南的阿拉斯加大部分地区。它们栖息在以草、莎草、草本植物和 Krumholz 林地为主的岩石草甸和高山草甸中，位于森林线以上，从海平面到海拔 2,500 米（8,200 英尺），具体取决于纬度。栖息地地图常常错误地描绘了生活在阿拉斯加育空河以北的灰毛土拨鼠，但该地区是阿拉斯加土拨鼠 (M. broweri) 的家园，而灰毛土拨鼠却不是。圣土拨鼠也生活在阿拉斯加的几个岛屿上，它们的化石可以追溯到更新世，包括该物种不生活的岛屿。目前有三种公认的变体： 卡利加旱獭 (Marmota Kaligata) 卡利加塔 – 阿拉斯加、育空地区、西北地区、不列颠哥伦比亚省北部 Marmota caligata cascandensis – 从不列颠哥伦比亚省到华盛顿的喀斯喀特山脉 Marmota Kaligata Okanagana – 从育空地区到蒙大拿州再到爱达荷州的落基山脉

The hoary marmot (Marmota caligata)

 The hoary marmot (Marmota caligata) is a species of marmot that inhabits the mountains of northwest North America. Hoary marmots live near the tree line on slopes with grasses and forbs to eat and rocky areas for cover.

It is the largest North American ground squirrel and is often nicknamed "the whistler" for its high-pitched warning issued to alert other members of the colony to possible danger. The animals are sometimes called "whistle pigs". Whistler, British Columbia, originally London Mountain because of its heavy fogs and rain, was renamed after these animals to help make it more marketable as a resort.^[3] The closest relatives of the species are the yellow-bellied, Olympic, and Vancouver Island marmots, although the exact relationships are unclear.^[4][5]

The hoary marmot, Marmota caligata

 Winter is not an easy time for animals living in Mount Rainier National Park. The higher in elevation you go, the tougher the winter can be, measuring snow in feet, sometimes up to 15 or 20 feet deep. In higher elevations, like Paradise in the sub-alpine, the snow and cold temperatures might last from mid-October into June. A little extreme, don’t you think?

But some critters like life extreme. One who does is the hoary marmot, Marmota caligata.

Sure, they’re not a large animal. Maybe the size of a big house cat (20 inches long including tail, 10-20 pounds), hoary marmots don’t look like fierce winter survivalists, but they are. All summer, they are hustling to eat as much grass, leaves, flowers, and seeds to pack on the pounds. Sometimes they gain as much as 50% of their weight.

Once the wintry weather begins, hoary marmots dive into their burrows. They cuddle up close with other members of the colony and begin their long seasonal hibernation. Though they come out of hibernation every couple weeks, typically marmots won’t leave their burrow until Spring, warmer temperatures, and snow melt have begun.

So do you think you would have what it takes to spend a winter like a marmot? How do you deal with the extreme winters like those at Paradise? ~ams

P.S. Please remember that though they seem docile, hoary marmots are wild animals. Help keep wildlife wild by not feeding the marmots.

Retirement Plans of Unmarried Couples

Here is the article. 

Unmarried couples can use retirement plans in much the same way—to provide for a surviving partner. But unmarried couples need to jump through a few more hoops to accomplish the same thing.

Naming a Beneficiary

Whether you have an IRA, a 401(k), or another type of retirement plan, you may name any beneficiary you want. But you must do exactly that—name the beneficiary by filling out a beneficiary designation form that states your wishes. Generally, your financial institution will require you to complete a beneficiary designation form when you first open an IRA. But in the case of an employer's plan, you might have to request a form from your plan administrator.

Many employer plans name a surviving spouse as a default beneficiary in the event a worker fails to designate a beneficiary in writing. However, unmarried partners will not be default beneficiaries, so it is important that you complete a form, then keep a copy of the form in your files and give one to the plan administrator.

Naming a beneficiary of your retirement plan accomplishes several things. First, it ensures that the assets are distributed to the people you intend. Second, designating a beneficiary might protect the retirement plan from probate. (In many states, retirement plan assets are not subject to probate, provided there is a clear designation of beneficiary. Without such a designation, assets might be forced through probate to identify the appropriate heir.) Third, when you name a beneficiary of your retirement plan, the individual or individuals who inherit the plan will have more control over how quickly the assets are distributed, potentially saving your beneficiary a bundle in taxes.

Bear in mind that naming a beneficiary is not an irrevocable action. You may change your beneficiary at any time by completing a new beneficiary designation form.

Your Will Doesn't Govern Your Retirement Plan

Some people make the mistake of failing to name a beneficiary or simply naming "my estate," believing their will should take care of everything. But in the case of a retirement plan or IRA, it is the beneficiary designation form, not the will, that governs what happens to the assets. So, for example, if your beneficiary designation names your brother as beneficiary of your IRA, but in your will you indicate that you want your IRA assets to go to your partner, the IRA assets will go to your brother, because his name is on the beneficiary designation form. Similarly, if you fail to name a beneficiary on the beneficiary designation form, you are deemed not to have named a beneficiary of the plan, even if you try to leave the retirement funds to someone in your will.

Rollovers of Retirement Plans

Married couples enjoy some advantages over unmarried couples when it comes to inherited retirement plans. For example, and perhaps most important, a spouse who inherits a retirement plan is permitted to roll it over into a retirement plan of his or her own. Having done so, the spouse can then treat those assets as if they had always been part of his or her own retirement account.

In comparison, the surviving partner in an unmarried couple cannot roll over his or her deceased partner's retirement assets into the survivor's retirement plan. If the survivor attempts to make such a transaction, the assets would immediately be subject to tax and penalties.

The picture is not completely bleak, however. If you inherit an IRA from your partner, you are not required to take all the money out immediately and pay taxes on it (although you may if you wish). Instead, you are permitted to spread distributions over your life expectancy, thereby reducing the tax burden.

Thanks to a new law that took effect in 2007, you can achieve much the same result if you inherit your partner's interest in an employer's retirement plan. You may roll over your partner's retirement plan assets into an IRA and then take distributions over your life expectancy. For this to work, you must satisfy the following conditions:

• You must have the retirement plan assets transferred to a new IRA, not an existing one.

• The new IRA must be in your partner's name, not your name. (This allows the IRS to distinguish between IRAs inherited by a nonspouse and those belonging to the original owner or a spouse; different distribution rules apply so the IRS needs to know which is which.)

• The transfer must take place as a trustee-to-trustee transfer, meaning you can't take the money out and then put it into a new IRA—it has to be rolled over directly from one savings vehicle into the other.

• The employer plan must allow the rollover.

There's more good news. Even if the plan provides that your partner's interest must be paid out within five years (the five-year rule), you can void that requirement by taking your first required distribution from the employer plan on or before December 31 of the year after your partner's death and rolling over the balance into a new IRA in your partner's name—usually it will be titled to include your name as well; for example, it might say: "John Doe (deceased) IRA, for benefit of Jane Doe." If you roll over the assets into the new IRA in the year of death, you may roll over the entire amount and take the first required distribution the following year. But again, for all of this to work, the employer's retirement plan has to permit the rollover to an IRA.