The Lower Lake Schoolhouse Museum in Lower Lake, Calif., looked majestic in its New Year's snow mantle on Saturday, January 1, 2011. Photo by Dwain Goforth.

The California Highway Patrol on Saturday had numerous reports of stranded vehicles or cars off roadways, snow and ice making it unsafe to travel.

Trouble spots included Highway 175 near Cobb, some parts of Highway 29 in the south county near Middletown and at the Glasgow Grade outside of Lower Lake, and Bottle Rock Road and Western Mine Road.

Late Saturday evening there was a report of a woman whose vehicle was stuck in the snow on Fairway Drive in the Clear Lake Riviera, the CHP reported.

The snow was heavy in Hidden Valley Lake, Calif., on Saturday, January 1, 2011. Photo by Doug Woods.

The Hopland Grade was being cleared by a snow plow late Saturday night, according to a report received by Lake County News.

Meanwhile, readers from around the county shared their pictures of the county coated in white, from Hidden Valley Lake, Middletown, Lower Lake and Cobb, to Clearlake, Glenhaven, Clearlake Oaks and Kelseyville.

The National Weather Service reported Saturday night that another low pressure system was approaching the California coast and expected to move over the North Coast on Sunday.

Mike Hardy photographed Clearlake Oaks, Calif., and the snowy surrounds on Saturday, January 1, 2011.

Snow levels were expected to become heavy early Sunday morning at and above the 2,500 foot level, where 2 to 4 inches were expected, while 4 to 8 inches could fall above 3,00 feet, the National Weather Service said.

While snow showers over Lake County are expected to decrease Sunday morning, forecasters said snow is expected to continue over the Sierras through Sunday night.

The National Weather Service said rain is likely in Lake County on Sunday, with the weather clearing throughout the rest of the week.

E-mail Elizabeth Larson at This email address is being protected from spambots. You need JavaScript enabled to view it. . Follow Lake County News on Twitter at http://twitter.com/LakeCoNews , on Facebook at http://www.facebook.com/pages/Lake-County-News/143156775604?ref=mf and on YouTube at http://www.youtube.com/user/LakeCoNews .

Krystle Ipsen of Hidden Valley Lake, Calif., took this artistic shot of a winter moment on Saturday, January 1, 2011.

Rosemary Martin snapped this picture from her deck overlooking the Clear Lake Riviera near Kelseyville on Saturday, January 1, 2011.

A snowman with a taste for wine was photographed near Cobb, Calif., on Saturday, January 1, 2011, by Mike Markov.

Esther Oertel of Hidden Valley Lake, Calif., shot the picture of this snow-covered tree on Saturday, January 1, 2011.

Spring Valley Lakes, Calif., also was coated in snow by the New Year's storm on Saturday, January 1, 2011. Photo by James Hershey.

The Cobb area had plenty of snow on Saturday, January 1, 2011. Photo by Mike Markov.

A snowman hangs out at the Clearlake Skate Park on Saturday, January 1, 2011, in Clearlake, Calif. Photo by Ricky Bush.

The National Weather Service issued a winter weather advisory for Lake and surrounding counties Friday night that lasts until noon on Saturday.

Rain and snow are expected to continue to fall across the region, with moderate to heavy snow showers falling New Year's morning, the National Weather Service said.

Forecasters said the snow level is expected to dip below 1,000 feet, where 2 to 4 inches of snow could fall, while 6 to 10 inches of snow are expected above the 3,000 foot level.

In the Lake County area, the National Weather Service predicted 1 to 2 inches overnight.

Lake County News received reports from area residents of snow falling in Clearlake Oaks, Clearlake, Lucerne and Cobb, and from Lakeport to outside of Hopland on Friday evening.

Officials urged drivers to be cautious out on the roads.

The California Highway Patrol reported vehicles sliding off of Highway 175 near Cobb early Saturday morning, with snow plows reported to be at work in the area of Highway 29 and Seigler Springs Road and a lot of snow on Bottle Rock Road.

On Highway 29 over Mount St. Helena, the CHP reported several vehicles were stuck in the snow, including a tour bus and five to six other cars.

Calls were put out to the Napa County Roads Department as well as to Caltrans for assistance at about 3:30 a.m. CHP reported that AAA could not respond to the Mount St. Helena situation due to the snow.

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Since late Sunday evening and the early hours of Monday morning, deputies have either responded to, or discovered during their patrols, as many as 20 incidents of theft or attempted theft from vehicles in the residential subdivision, according to Capt. James Bauman.

Virtually all of the incidents of intrusion, theft, or tampering occurred to vehicles that had been left unlocked, Bauman said.

Bauman said investigations into the rash of intrusions began early Monday morning just after midnight, when a resident on Donkey Hill Road reported hearing noises outside of his home and then discovered the driver’s side doors of both his vehicles had been left open by apparent thieves. An iPod was the only loss at that home.

Soon after clearing the Donkey Hill Road incident, deputies were dispatched to a home on Maple Leaf Court for a similar incident in which the victim discovered his driver’s door standing open, however nothing had been stolen, Bauman said.

Throughout the morning, deputies patrolled the area and while no leads or suspects were located, Bauman said deputies did locate several more vehicles with opened doors in the areas of Powder Horn Road and Mountain Meadow North, which had obviously been gone through by the suspects.

The following night, deputies responded to several more reports of theft or attempted theft from unlocked vehicles in the Hidden Valley Lake areas of Fishhook Court, Spur Court and Spyglass Road, he said.

This particular rash of thefts and vehicle intrusions appears to be focused on the Hidden Valley Lake area, Bauman said.

However, he added that the Lake County Sheriff’s Office strongly encourages citizens residing anywhere to always keep their vehicles and homes locked when unattended no matter the hour of the day.

He said Hidden Valley Lake residents should be particularly diligent with security measures, given the recent rash of vehicle intrusions there.

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A dish of honey-mint carrots. Photo by Esther Oertel.

I hadn’t planned to write about carrots for today’s column, but awakening to snowy weather on New Year’s Day planted the seed in my mind.

Though carrots aren’t seasonally a winter veggie (their peak-of-season is midsummer to early fall), they’re used frequently this time of year in comforting cold-weather foods like soups and stews. In fact, it’s hard for me to think of winter cuisine without carrots coming to mind.

I came home the other evening and my mother (who’s now living with my family and me) had made a beautiful dish of carrots infused with honey and mint. The marriage of these flavors is reminiscent of North African or Indian cuisine, and the combination is so pleasant that it would be easy for me to eat a whole pot’s worth on my own!

I adapted my mother’s free-form version into a recipe, and the result is below. The thing that’s beautiful about such simple recipes is that they’re so easily adapted to your own style and taste. One can add a bit more or less honey or mint depending on taste, or use olive oil instead of butter. The herb can be switched up, as well, such as using basil or thyme instead of mint.

Perhaps more than any other vegetable, carrots may just as easily be used in sweet dishes as in savory ones. In addition to carrot cake (rivaling pumpkin pie as a favorite sweet veggie treat), they may be used in cookies, muffins, and scones.

Sweet carrot pudding is a dish that’s traditional in a variety of cultures around the world; however, an unsweetened version of the dish is used as a savory accompaniment to a main dish.

In Ireland, sweet carrot pudding has been served since at least the 18th century, and 1876 marks the first recorded use of it in the U.S.

The creamy, sweet Indian dessert is what comes to mind for me when the words “carrot pudding” are uttered. Depending on the recipe, the Indian version can include ingredients as exotic as pistachios and rosewater, or it can simply contain carrots, sugar, and rich milk flavored with a bit of cardamom.

In India the dish is called “gajar halwa,” and when made there, red carrots are used, which give the dish a deep color.

Surprisingly, carrots were not originally orange. Until the 17th century, carrots grown in Europe all had slender yellow or purple roots.

The carrot’s orange color came about through the efforts of breeders in the Netherlands during the Dutch struggle for independence from Spain, when orange represented Dutch patriotism.

Today’s carrots may be found in a veritable rainbow of varying shades of red, yellow, purple, white, and, of course, the more common orange. A rare variety of pink-red carrot is grown in Northern India.

Dual-colored carrots, such as those with purple exteriors and orange interiors, have been developed through the years. These types of carrots make a dramatic presentation at the table when cut to showcase both colors, especially when used raw in a salad.

Carrot roots come in plethora of shapes, from stubby and round to long and slender, some as long as 3 feet. Ultra tender baby carrots have become popular in recent years, but beware of packaged supermarket varieties, which are not actually immature carrots, but large carrots which have been cut and rounded.

Modern day carrots are descendents of a wild plant native to Afghanistan, and were first cultivated there in the 10th century, though it may be earlier. A variety of wild carrot that’s common to the U.S. is Queen Anne’s Lace, which can be found in meadows and along many a roadside.

Another snowman featuring a carrot nose was built in Hidden Valley Lake by Billy and Bobby Oertel. Photo by Esther Oertel.

Selected breeding over the centuries has reduced bitterness and minimized the woody core and given us today’s carrot, which has a higher sugar content than any vegetable, save beets. Despite this, paradoxically, the carrot is considered a good blood sugar regulator.

Carrots are related to celery, chervil, dill, fennel, parsley and parsnips, and like some of their relatives (such as dill and chervil), they were initially cultivated for their greens and seeds. Over time the roots became the more popularly eaten component of the plant.

Carrots are compatible with a large variety of seasonings and flavors. In addition to mint, dill, fennel, cinnamon, ginger, coriander, nutmeg, orange, tarragon, mustard, maple syrup, brown sugar and thyme are also great accompaniments for them.

When I prepare them as a side dish, I typically add a little orange juice or zest while they’re cooking and finish them by tossing with a sweet spice like coriander or nutmeg. Fresh dill with just a touch of lemon zest is another good combination for carrots.

I also love pairing them with honey and mustard. To do this, I roast the carrots in the oven with a bit of olive oil, salt and pepper until they’re tender, and then toss them in a glaze of honey and Dijon mustard in a pot on the stove top. It’s remarkable how such a simple process produces such a rich taste!

Carrots are one of the three components in mirepoix (pronounced meer PWAH), the French name for a combination of carrots, celery and onion which forms the flavor base for a wide range of dishes.

Traditionally, the ratio for ingredients is two parts onions to one part each celery and carrots, based on weight, not volume. These three ingredients are commonly referred to as aromatics.

Similar combinations are known as holy trinity in Creole cooking, refrogado in Portuguese cooking, soffritto in Italian and sofrito in Spanish. The combinations vary; for example, the Italian version may contain garlic, fennel and herbs, and is sautéed in olive oil, rather than butter as the French do.

The health benefits of carrots are legendary. Their vitamin A content is off the charts; in fact, they’re the richest vegetable source of pro-vitamin A carotenes.

Carrots' antioxidant compounds help protect against cardiovascular disease and cancer and also promote good vision, especially night vision.

I’ve always wondered how the vitamin A in carrots protects and improves our vision, and I found a great explanation at www.whfoods.org:

“Beta-carotene helps to protect vision, especially night vision. After beta-carotene is converted to vitamin A in the liver, it travels to the retina where it is transformed into rhodopsin, a purple pigment that is necessary for night-vision. Plus beta-carotene's powerful antioxidant actions help provide protection against macular degeneration and the development of senile cataracts, the leading cause of blindness in the elderly.”

If you juice raw veggies and fruits, you probably know that carrot juice is fantastic with a variety of other ingredients, including ginger, orange, beet and celery. Carrot juice’s pleasantly sweet taste makes it a good base for many fresh juice drinks, and with its wealth of nutrients, it’s a good choice.

Before I leave you with today’s recipe, I want to share two other reasons the snow made me think of carrots: first, they develop an intense sweetness if they’re left in the ground during a frost; and secondly, they’ve been used by many a snow artist as a snowman’s nose.

On this latter note, I’ve taken two photos of snowmen that appeared with carrot noses near my home on New Year’s Day.

Happy New Year!

Honey-mint carrots

6 to 8 small carrots (about a pound)

1 teaspoon kosher salt, plus more to taste

1 tablespoon finely chopped fresh mint

1 to 2 tablespoons unsalted butter

1 tablespoon honey

Wash and peel the carrots and cut them into thin rounds. (If carrots are fresh from the garden, scrubbing, rather than peeling, is fine.)

Place them in a pot with just enough cold water to cover them.

Bring them to a boil over medium-high heat, adding salt when water begins to boil.

When carrots are nearly tender, drain most of the water, leaving about a tablespoon in the pot. Return to stove over medium-low heat.

Add the butter and honey, and cook a few minutes until butter is absorbed, carrots are tender and honey begins to caramelize.

Remove from heat and add mint. Add salt to taste, if desired.

This makes about three or four servings.

Esther’s note: Mint and other large-leafed herbs may be chopped by layering leaves, rolling them up cigar style and cutting into thin slices. This is a time saver because it saves having to chop each leaf individually.

Esther Oertel, the “Veggie Girl,” is a culinary coach and educator and is passionate about local produce. Oertel teaches culinary classes at Chic Le Chef in Hidden Valley Lake, Calif., and The Kitchen Gallery in Lakeport, Calif., and gives private cooking lessons. She welcomes your questions and comments; e-mail her at This email address is being protected from spambots. You need JavaScript enabled to view it..

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Esther Oertel's across-the-street neighbor, Ken Harbison, of Hidden Valley Lake built this charming New Year's Day snowman. Photo by Esther Oertel.

Those two cost-saving changes, plus a new $17,500 nationwide cap on Post-9/11 GI Bill benefits for students attending private colleges and universities, freed up enough program dollars for Congress to expand new GI Bill eligibility and improve other features, all to take effect by fall of 2011.

So say lawmakers and congressional staff members who negotiated final details of the Post-9/11 Veterans Educational Assistance Improvements Act of 2010. Congress passed the bill, S 3447, before Christmas. President Obama will sign it into law at a White House ceremony in early January.

Here is part of what was gained by streamlining use of the stipend and imposing the new tuition cap for all private college degree programs:

EXPANDED COVERAGE – Post-9/11 GI benefits no longer will be limited to pursuing a college degree. Veterans will be able to use their benefits also to gain skills through on-the-job training, apprenticeships, vocational-technical schools and other non-degree granting institutions.

MORE GUARD MEMBERS ELIGIBLE – Correcting an oversight of the 2008 GI Bill law, National Guard members soon will quality for the new GI Bill if activated for sufficient length of time since 9/11 under Title 32 for domestic emergencies or homeland security missions. Also qualifying will be full-time service under the Active Guard and Reserve (AGR) program.

COMPLEXITY REDUCED – New GI Bill benefits used at public colleges and universities will continue to cover full tuition and fees. But the variance in entitlements for attending private colleges will be end through use of a $17,500 benefit cap, to be adjusted annually based on the nationwide rise in education costs. The cap will replace different ceilings in every state based on tuition and fees at its most expensive degree-granting public college.

BOOK STIPENDS – Active duty members and spouses attending college will be eligible for the new GI bill book stipend, up to $1000 a year.

ONLINE STUDENTS – Students exclusively taking classes online will receive a living stipend equal to half of the average housing allowance stipend paid to resident students, a payment of more than $650 a month.

HELP FOR DISABLED – Veterans with service-connected disabilities who are eligible for GI Bill benefits but electing to participate in Vocational Rehabilitation and Employment (VRE) training will become eligible for a new living allowance too, of up to $780 a month. This will provide financial help to disabled vets who don’t want to lose VRE case management services but have been missing out on the stipend paid Post-9/11 GI Bill users.

KICKERS – Students who received recruitment or retention kickers from the Defense Department under Montgomery GI Bill or MGIB for Selected Reserves will be able to convert that assistance into Post-9/11 benefits.

Tim Tetz, director of American Legion’s national legislative commission, estimates that 400,000 veterans will benefit from these and other changes in the first year after reforms take effect. He particularly lauded the expansion in type of training covered, and the extension of benefits to as many as 85,000 more National Guard members.

But Tetz said the reduction in stipend payments and the cap on tuition fees for private schools were an unfortunate price to pay to ensure passage.

The reform bill tightens the new GI Bill in less obvious ways too. For example, it will become a kind of payer of last resort, picking up only whatever charges remain after other forms of support, including state-paid educational assistance for veterans, have been applied to school costs.

Earlier drafts of the reform package from the Senate Veterans Affairs Committee would have set the nationwide cap on benefits at private colleges at $20,000. But in late-hour negotiations in the lame-duck session of Congress, the cap was lowered to ensure the reform bill was cost-neutral.

The cap might have been lower than necessary, suggested one Senate source. When the Congressional Budget Office used a more accurate figure for number of National Guard members newly eligible for the Post-9/11 benefits, its final cost estimate came as a surprise to architects of the package. It went beyond cost neutral to save $734 million over 10 years.

Keith M. Wilson, director of VA’s education service, said in a phone interview Wednesday that the totality of changes made to the new GI bill unquestionably will make it better both for beneficiaries and for schools.

“This is a good piece of legislation that addresses a lot of the things that weren’t addressed in, or that we’ve learned since, the initial legislation. From the perspective of the user, it simplifies a lot of things and simplification for our potential students is good,” Wilson said.

He acknowledged the $17,500 cap will cut benefits at some private schools in some states. But he said, “The yellow ribbon program still applies to those private institutions that charge more than that national cap.”

Under yellow ribbon, private colleges can soften the impact of tuition and fees that exceed the cap on GI Bill benefits by waiving up to half of charges not covered and then the VA will reimburse a matching amount.

Veteran service organizations were united in praise of the reform bill. Privately, however, some said they expected more careful consideration of the cap and final passage of the bill in the next Congress.

Rep. Steve Buyer (Ind.), ranking Republican on veterans affairs committee who is retiring from Congress, criticized the rush toward passage and the stalwart support of veterans groups in the face of some benefit cuts.

Veterans in several states, including Texas, New York and New Hampshire, he said, will see GI Bill payments reduced and “will be forced to pay for this reduction from other sources or from their own pocket.”

The typical student veteran, Buyer added, “would oppose improving their own benefit at the expense of one of their comrades … I am surprised that the veterans service organizations have jumped on board in support.”

One vet group countered privately that Buyer had passed on a chance to support a more favorable GI Bill reform package earlier in 2010.

To comment, send e-mail to This email address is being protected from spambots. You need JavaScript enabled to view it. or write to Military Update, P.O. Box 231111, Centreville, VA, 20120-1111.

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The company said its average systemwide bundled electric rate will decrease 0.8 percent on Jan. 1.

That rate change will be followed by a slight forecasted increase in March 2011 that is approximately 2.3 percent less than what the rate was in March 2010, the company reported.

Actual bill impacts in March will vary depending on usage, PG&E said.

“We know our customers care more than ever about their electricity bills during these tough economic times so we are focused on keeping rates down,” said Tom Bottorff, senior vice president of Regulatory Relations for PG&E. “Smart energy purchasing strategies coupled with lower gas prices have allowed us to pass on savings to the millions of Californians who rely on us for their energy needs.”

The January rate change reflects higher operating costs offset by lower energy purchasing costs, according to the PG&E report.

The company said the March rate change will take into account additional transmission-related costs and is expected to include the utility’s 2011-13 General Rate Case revenue requirements.

PG&E in September filed a settlement with consumer groups on its General Rate Case revenue request and expects a California Public Utilities Commission decision in early 2011.

The company said rates for its natural gas customers around the state would stay about the same in January 2011 as in January 2010, as increased costs for maintenance, operation and mandated social programs will be offset by a decrease in natural gas prices.

The average residential gas bill, however, may be slightly higher than last January because of increased usage driven by colder temperatures, PG&E reported.

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Hayabusa photographs its own shadow on asteroid Itokawa in 2005 prior to collecting samples from the big space rock. Courtesy of NASA.

“It's an incredible feeling to have another world right in the palm of your hand,” said Mike Zolensky, associate curator for Interplanetary Dust at the Johnson Space Center, and one of the three non-Japanese members of the science team. “We're seeing for the first time, up close, what an asteroid is actually made of!”

He has good reason to be excited. Asteroids formed at the dawn of our solar system, so studying these samples can teach us how it formed and evolved.

Hayabusa launched in 2003 and set out on a billion kilometer voyage to Itokawa, arriving a little over two years later.

This is only the second time an asteroid landing has been achieved. The only other time in history a spacecraft landed on an asteroid's surface was when NASA’s Near Earth Asteroid Rendezvous-Shoemaker spacecraft landed on asteroid Eros in February 2001.

In 2005, the Hayabusa spacecraft performed a spectacular feat – landed on the asteroid's surface. The hope was to capture samples from the alien world.

But there was a problem. The projectiles set to blast up dust from the surface failed to fire, leaving only the particles kicked up from landing for collection. Did any asteroid dust made it into the collection chamber?

Zolensky and other eager scientists, with eyes riveted skyward, watched the answer plunge back into Earth's atmosphere at 27,000 miles per hour on the night of June 13, 2010.

Hayabusa's main bus shattered over the Australian outback during reentry, and the intact sample return capsule drifted to Earth via parachute.

“We were mesmerized,” said Zolensky. “As we waited for it to land, no one even moved.”

But the waiting was only just beginning. Because attempting retrieval of the capsule in the dark was too dangerous, he spent a sleepless night before getting a closer look.

“I was one of the first people to board the helicopter that flew to the landing site the next morning,” Zolensky said. “And I was the first person to walk up to the capsule.”

He had to stop within 10 feet of it. More waiting.

The return of Hayabusa went exactly according to plan, according to JAXA.

“I watched the retrieval team recover it,” Zolensky said. “They wore face masks and gloves and blue padded suits. They had to disable the unexploded parachute release charges, and that was pretty nerve wracking. Then they picked up the capsule oh so carefully and placed it in a box.”

The precious cargo was flown via charter jet to Japan for analysis. Guess who was waiting for it when it arrived?

“I was ready to work,” said Zolensky, who along with fellow team member Scott Sandford of NASA Ames Research Center had traveled to Japan for the opening.

“The first results were disheartening. When we scanned the capsule with a modified CAT scan, there appeared to be nothing inside,” Zolensky said.

Next, Japanese members of the team painstakingly dismantled the capsule, piece by piece. “They had to use a micromanipulator to avoid contamination, and the process took months,” Zolensky explained.

More waiting.

“Once we got inside the capsule, we could see dust on the interior walls. I thought to myself, 'We've got asteroid dust here!' But there was still a possibility the contents could be contamination from launch or reentry and landing.”

The next step was to remove and analyze the particles – another agonizingly slow process and more waiting.

“The particles are each smaller than the diameter of a human hair,” Zolensky said. “We finally used a Teflon spatula to sweep out a large number of tiny particles.”

Though most of the particles are still in the capsule, the team has removed and analyzed 2000 of them with an electron microscope.

And?

“At least 1,500 of them are from the asteroid,” Zolensky said. “We're seeing pieces of another world. It looks like a very primitive type asteroid. We'll tell you more in March at the 2011 Lunar and Planetary Science Conference in Houston.”

This is only the third time ever that samples of a solid extraterrestrial body have been brought back to Earth.

The Apollo astronauts and Soviet Luna robots were first – they brought us samples of moondust. And NASA's Stardust spacecraft returned samples of comet Wild 2 in 2006.

“The Japanese people are thrilled, and so are we,” Zolensky said. “The emperor even requested a personal tour of the capsule. This is their Apollo mission. They're showing us all a new world.”

Dauna Coulter works for the National Aeronautics and Space Administration.

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Electron microscope photos of material found inside Hayabusa's sample return container. Red arrows point to particles from the asteroid. Courtesy of NASA.

Let us examine the changes to the estate and gift tax laws. First, let’s look at the estate tax.

For persons dying in 2010, the decedent’s executor has a choice to make: Either elect to follow the existing temporary repeal of the estate tax in 2010 (per 2001 legislation) or else accept the new estate tax relief for years 2011 and 2012.

The new temporary law provides a $5,000,000 estate tax exemption (threshold), which is much higher than the $3,500,000 allowed in 2009. In addition, the estate tax rate is lowered from 45 to 35 percent of the taxable estate.

Accordingly, in 2010 through 2012, persons dying with estates valued at under $5,000,000 that pass to someone other than a spouse are not subject to estate tax, and unlimited amounts may be gifted to one’s surviving spouse.

Estates transferring more than $5 million to persons other than a surviving spouse pay an estate tax equal to 35 percent of the amount over the $ 5 million exemption threshold amount.

Remarkably, in 2010, decedents can completely escape paying any estate tax whatsoever, no matter how large their estate.

There is, however, an income tax drawback created by the complete repeal of estate tax in 2010.

The drawback, associated with the 2010 repeal of the estate tax, is that only $1.3 million of total appreciation for all appreciated assets combined can be eliminated; whereas before 2010, all taxable appreciation was eliminated for income tax purposes by the so-called “step-up” in basis to date of death values due to the existence of the estate tax.

This “stepped-up” basis has been very beneficial for all American families, even if no estate tax was paid.

But in 2010, assets may keep the decedent’s “cost basis” and receive an upward adjustment to such cost basis – not exceeding its date of death appraised value – provided that the total upward basis adjustments for all appreciated assets do not exceed $1.3 million collectively.

Thus, for wealthy persons dying in 2010 that elect 2010 treatment, if an appreciated asset’s basis is not fully adjusted upward, to its date of death fair market value, taxable capital gains may be recognized for income tax purposes, if and when the appreciated asset is later sold for a price exceeding its basis.

Such capital gains will then have to be paid, either by the trustee/executor or by the beneficiary, depending on who sells the asset.

Given that most estates are under $5 million in net worth, the executor will prefer to follow the 2011 estate tax regime in order to receive a full step-up in basis to date of death values.

In some limited cases, for estates between $5 million and $7 million, the executor may still elect to follow the 2011 estate tax regime in order to get the full step-up in basis, so long as less estate tax is paid than would otherwise be payable in income tax associated with capital gains on appreciated assets (where total appreciation well exceeds $1.3 million).

Now, let’s turn to the gift tax.

In 2010, a person’s lifetime gift tax exemption is $1 million. This means that an individual can make $1 million – and a couple $2 million – in otherwise taxable gifts during his or her lifetime.

But in 2011 and 2012, that exemption dramatically increases to $5,000,000. Recipients of gifts, however, do not get a step-up in basis; they keep the donor’s basis.

After 2012, we are back to the same dilemma faced now. That is, the estate and gift tax law returns to its 2001 tax rates and $1 million individual threshold.

It is entirely possible that a permanent fix will elude us even as we approach 2012.

Dennis A. Fordham, attorney (LL.M. tax studies), is a State Bar Certified Specialist in Estate Planning, Probate and Trust Law. His office is at 55 First St., Lakeport, California. Dennis can be reached by e-mail at This email address is being protected from spambots. You need JavaScript enabled to view it. or by phone at 707-263-3235.

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Cal Fire Southern Region Chief Dale Hutchinson. Photo courtesy of Cal Fire.

Chief Ken Pimlott, acting Cal Fire director, announced the appointments, which take effect on Monday, Jan. 3, 2011.

The following chiefs will fill critical vacant positions managing Cal Fire's two regions and 21 operational units: Southern Region Chief Dale Hutchinson, Northern Region Chief Bill Holmes, Assistant Southern Region Chief Stan Craig, Assistant Northern Region Chief Doug Wenham and Assistant Deputy Director, Cooperative Fire, Training and Safety Program Clare Frank.

“I cannot recall a time when Cal Fire has experienced such a significant turnover in key leadership positions at one time,” said Cal Fire Director Ken Pimlott. “Each of these individuals brings new depth and experience to an already strong leadership team that will guide the Department through the many challenges ahead.”

Southern Region Chief Dale Hutchinson

Chief Hutchinson, of Banning, has 30 years of experience in the fire service, and most recently served as the assistant region chief for the Southern Region where he managed operations, administration and resource management for the nine Southern Operational Units and five contract counties within the Southern Region.

Hutchinson also served as the California Emergency Management Agency (Cal EMA) Fire and Rescue Branch Region Coordinator for Cal EMA Region 6 (Mono, Inyo, San Bernardino, Riverside, San Diego and Imperial counties).

Prior to his assignment as the assistant region chief, he served as the unit chief of the Madera-Mariposa-Merced Unit where he managed all risk operations in the three counties.

Chief Hutchinson has extensive experience in cooperative fire protection agreements and contract county administration from his 25 years working through the ranks from volunteer firefighter to deputy chief in the Riverside Unit.

He has a diversified background in fire protection operations, administration, budgets, labor relations, volunteer firefighter programs, fire prevention, law enforcement and pre-fire engineering.

Hutchinson served on Cal Fire Incident Command teams for eight years, with his last position as incident commander.

As the Cal Fire Southern Region chief, Hutchinson will oversee nine units from the Central Valley to the Mexico border.

Cal Fire Northern Region Chief Bill Holmes. Photo courtesy of Cal Fire.

Northern Region Chief Bill Holmes

Chief Holmes, of Cameron Park, started his career with Cal Fire as a seasonal firefighter in 1969 while attending college. He worked his way up through the ranks to the position of unit chief for the Amador-El Dorado Unit.

He is a certified chief officer in Cal Fire and with the State Fire Marshal. Holmes is a qualified national incident commander, operations section chief and agency administrator having served on major incidents throughout California, Wyoming, Montana and Oregon.

In 2007, Chief Holmes co-chaired the branding committee that developed and recommended the new Cal Fire logo.

As the Cal Fire Northern Region chief, Holmes will oversee 12 units from the Oregon border to the Bay Area.

Cal Fire Assistant Southern Region Chief Stan Craig. Photo courtesy of Cal Fire.

Assistant Southern Region Chief Stan Craig

Chief Craig, of Coarsegold, began his career with Cal Fire in Orange County in 1973. He worked in the Orange Unit and the Riverside Unit before moving to the Cal Fire Training Academy in Amador County.

After working at the training academy, Chief Craig moved to the Madera- Mariposa-Merced Unit (MMU), where he spent the remainder of his first 31 years with the Department.

In MMU, he worked his way up from battalion chief all the way to unit chief before he retired in May 2004.

In July of 2009, Chief Craig returned to state service and was appointed to the position of management services staff chief for the Southern Region.

Cal Fire Assistant Northern Region Chief Doug Wenham. Photo courtesy of Cal Fire.

Assistant Northern Region Chief Doug Wenham

Chief Wenham, of Redding, began his career with Cal Fire in 1982 as a seasonal firefighter in the Shasta-Trinity Unit (SHU).

In 1988, after a stint with the city of Redding Fire Department, he returned to Cal Fire and was appointed to a position as a fire apparatus engineer in the Nevada-Yuba-Placer Unit (NEU). He worked in NEU in various assignments including fire captain and battalion chief.

In 2000, he transferred back to SHU where he promoted to assistant chief in 2006, deputy chief in 2007 and to unit chief in January 2010.

As the SHU unit chief Wenham also served as the Shasta County Fire Warden and the Shasta County Cal EMA Operational Area Coordinator.

Chief Wenham is also a peace officer, has an AA degree in fire science and served seven years on Cal Fire Incident Command teams, including as the Incident Commander on Cal Fire Incident Command Team 1.

Cal Fire Assistant Deputy Director of Cooperative Fire, Training and Safety Program Clare Frank

Chief Frank, of San Jose, has more than 23 years of fire service experience.

Prior to this appointment, Frank was the deputy chief of the Civil Cost Recovery Program, which recouped nearly $26 million in the past 24 months from parties who negligently caused fires.

Chief Frank began her career as a seasonal firefighter in the San Mateo-Santa Cruz (CZU) Unit in 1982.

She has held a variety of field and management positions in the Department, working in training, fire prevention, administration and operations.

She also served as the fire chief for the city of Milpitas, a progressive, all-risk fire department in the San Francisco Bay Area.

Chief Frank is also an accomplished attorney who has practiced as a labor-employment lawyer, a California deputy attorney general and a federal staff attorney for the U.S. District Court.

She holds an associate of science degree in fire protection technology, a bachelor's of science degree in fire administration, a juris doctorate from Santa Clara University School of Law and is a member in good standing of the California Bar.

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Through a partnership with Yokayo Biofuels in Ukiah, residents can drop off used cooking oil free of charge at several locations around the county including Southlake Refuse and Recycling in Clearlake and Lake County Waste Solutions in Lakeport.

Drop off at Northshore Fire Protection District station in Lucerne will begin in late January.

Yokayo Biofuels is a production and distribution company based in Ukiah, the closest facility of its kind to Lake County.

Taking a waste product – used cooking oil – Yokayo Biofuels produces “biodiesel” – a fuel that can be used in any motor that operates on diesel for fuel.

Producing nearly 500,000 gallons of biodiesel a year, Yokayo distributes the biodiesel to fuel stations in Northern California.

Cooking oils and grease should not be poured down drains, including in your own home as it makes treating wastewater more difficult. Additionally, oils and grease build-up on the inside of pipes and is a major contributor to clogged sink drains, sewer lines, and septic systems, which may require costly repairs.

While cooking oil can be disposed of in the trash, it is a valuable commodity and can be recycled into fuel.

The United States Environmental Protection Agency Office of Solid Waste estimates that one to three billon gallons of waste oil are produced each year in the U.S. which could be processed into biodiesel.

In 2009, 545 million gallons of biodiesel was produced in the U.S., but only 6 percent of that total was from used cooking oils, according to an August 2010 article in BioCycle magazine. The majority of biodiesel, 77 percent, was produced using virgin oils such as canola, soybean, cottonseed, and palm.

Dropping-off used cooking oil is simple.

First, strain the oil to remove large food particles. Save used oil in a container that is free of contamination from other materials, particularly toxic or hazardous materials (such as a container that once held motor oil, chemicals, or detergents). Containers that once held food or vegetable oil are a good choice.

Oils that can be accepted include olive, soybean, canola, etc. – any vegetable cooking oil that is liquid at room temperature. Bacon grease cannot be accepted.

Oil can be dropped-off during operating hours at the facilities below free of charge. Please do not leave containers at a location when the site is closed. Northshore Fire Protection District will be accepting used vegetable oil in late January, but residents can now drop-off oil at Lake County Waste Solutions and South Lake Refuse & Recycling.

For more information on reducing, reusing, and recycling, please visit the Lake County Recycling Website at www.recycling.co.lake.ca.com, or call the Recycling Hotline at 263-1980. For more information about Yokayo Biofuels, visit www.ybiofuels.org .

No-charge cooking oil drop-off locations:

Lake County Waste Solutions

230 Soda Bay Rd., Lakeport

234-6400 or 1-888-718-4888

Monday to Saturday

7:30 a.m. - 4 p.m.

South Lake Refuse & Recycling

16015 Davis St., Clearlake

707-994-8614

Daily

7:30 a.m. - 3 p.m.

Northshore Fire Protection District station

6257 Seventh Ave, Lucerne

Monday - Friday

8 a.m. - 5 p.m.

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Rebecca Manka, 45, died as the result of the rollover crash, which occurred on Lakeview Drive in Clearlake Oaks at 11:30 a.m. Thursday, CHP Officer Steve Tanguay said.

Tanguay said Manka was driving a 1995 Saturn northbound on Lakeview Drive approaching Widgeon Way.

As she was traveling uphill the roadway curved to the left. For unknown reasons, Manka allowed her vehicle to drift off of the roadway to the right, Tanguay said.

He said Manka's vehicle broke through a wire-mesh fence and dropped down a steep embankment more than 10 feet high, with the vehicle overturning and landing on its roof.

Neither alcohol nor drugs appear to be a factor in the collision, said Tanguay.

Tanguay said CHP Officer Nick Powell is investigating the crash.

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From left, Tribal Council Treasurer Sally Peterson, Tribal Chair Carl Rivera, jackpot winner Dale Valentine, Tribal Council Secretary Pam Reyes-Gutierrez and Tribal Council Representative Tim Rivera on Tuesday, December 28, 2010. Photo by www.minennaphotography.com .

MIDDLETOWN, Calif. – A retired firefighter from San Leandro won big when he visited a local casino this week.

Dale Valentine was making one of his regular visits to Twin Pine Casino in Middletown on Tuesday when he hit a jackpot of approximately $8,430,301.44 on a statewide California Megabucks slot machine.

“Our tribe has been committed to providing great success in our community,” said Tribal Chairman Carl Rivera. “We are extremely excited with the new found fortune of Dale Valentine, one our loyal customers who frequents our gaming facility.”

Rivera said it's truly inspiring when a valued customer like Valentine wins a jackpot of this magnitude.

Valentine and his wife, who call Twin Pine their favorite casino, own a vacation home in Lake County and spend much of their time in the county.

“I’m glad I hit the jackpot, but I’m really glad it happened here,” Dale Valentine said.

Twin Pine officials reported that Valentine has been a loyal customer at the casino for 15 of the 16 years it has operated, and has hit a few smaller jackpots during that time.

The couple's plans for the money include putting some away in the bank, a large donation to hospice, learning how to ride a Harley Davidson motorcycle for him and for her a larger bathroom and closet.

Twin Pine Casino & Hotel is owned and operated by the Middletown Rancheria of Pomo Indians of California. The casino is located at 22223 Highway 29 at Rancheria Road, Middletown. Visit the casino online at www.TwinPine.com .

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