Firm News Feedhttp://www.jonesfoster.com/?t=39&format=xml&anc=230&directive=0&stylesheet=rss&records=10en-us22 Feb 2018 00:00:00 -0800firmwisehttp://blogs.law.harvard.edu/tech/rssJones Foster Named "Top Law Firm," 9 Named "Top Lawyers" and 1 "Up and Comer"http://www.jonesfoster.com/?t=40&an=73193&format=xml&p=4297<p class="MsoNormal" style="margin-bottom:12.0pt;line-height:200%">The 2018 edition of the <em><strong>South Florida Legal Guide</strong></em> names West Palm Beach law firm <strong>Jones, Foster, Johnston &amp; Stubbs, P.A.</strong> as a <strong>&ldquo;Top Law Firm,&rdquo;</strong> names 9 Jones Foster Attorneys to the <strong>&ldquo;Top Lawyers&rdquo;</strong> list, and 1 Jones Foster Attorney to the <strong>&ldquo;Top Up and Comer&rdquo;</strong> list.&nbsp; <o:p></o:p></p> <h3><u><strong>Top Lawyers:</strong></u><o:p></o:p></h3> <p><strong>Larry B. Alexander</strong> &ndash; Real Estate, Finance<br /> <br /> <strong>Margaret L. Cooper </strong>&ndash; Labor and Employment, Corporate and Business Litigation<br /> <br /> <strong>Mark H. Dahlmeier</strong> &ndash; Real Estate<br /> <br /> <strong>Tasha K. Dickinson</strong> &ndash; Trust and Estate Planning<br /> <br /> <strong>Scott G. Hawkins</strong> &ndash; Corporate and Business Litigation, Intellectual Property Litigation<br /> <br /> <strong>Joanne M. O&rsquo;Connor</strong> &ndash; Corporate and Business Litigation<br /> <br /> <strong>John C. &ldquo;Skip&rdquo; Randolph</strong> &ndash; Government <br /> <br /> <strong>Sidney A. Stubbs, Jr.</strong> &ndash; Corporate and Business Litigation<br /> <br /> <strong>Roberto M. Vargas </strong>&ndash; Corporate and Business Litigation<br /> <br /> <o:p></o:p></p> <h3><u><strong>Top Up and Comer</strong></u><strong>:</strong><o:p></o:p></h3> <p><strong>Grasford W. Smith</strong> &ndash; Corporate and Business Litigation<o:p></o:p></p> <p>The South Florida Legal Guide uses a process of peer nomination to determine which attorneys have the most experience and distinguished records of achievement to be named as the most well-regarded in <st1:place w:st="on">South Florida</st1:place>&rsquo;s legal profession.&nbsp;<o:p></o:p></p>Firm News19 Jan 2018 00:00:00 -0800http://www.jonesfoster.com/?t=40&an=73193&format=xml&p=4297Peter A. Sachs Elected to Firm Board of Directorshttp://www.jonesfoster.com/?t=40&an=73123&format=xml&p=4297<h3 style="text-align: center;">JONES FOSTER ELECTS PETER A. SACHS TO BOARD OF DIRECTORS</h3> <p style="line-height:200%"><br /> Congratulations to Shareholder<strong> Peter A. Sachs</strong>&nbsp;who was elected to the firm&rsquo;s Board of Directors at its annual Officer&rsquo;s meeting, replacing David E. Bowers whose term had expired.&nbsp; <strong>Larry B. Alexander</strong> was re-elected as firm <strong>Chairman</strong> and<strong> Scott G. Hawkins</strong> was re-elected as <strong>Vice Chair.&nbsp;</strong> Also serving on the firm&rsquo;s Board of Directors are Shareholder attorneys <strong>Theodore &quot;Theo&quot; S. Kypreos</strong> and <strong>Tasha K. Dickinson</strong>.&nbsp; <o:p></o:p></p> <p><strong>Peter A. Sachs</strong> represents individuals and institutions in the prosecution and defense of complex trust and estate, guardianship and commercial litigation matters. <o:p></o:p></p> <p><strong>Larry B. Alexander, Chairman</strong>, concentrates his practice in the areas of real estate acquisition, real estate development, real estate disposition and financing.<o:p></o:p></p> <p><strong>Scott G. Hawkins, Vice-Chair, </strong>is Past-President of The Florida Bar and practices in intellectual property, trade secret disputes, covenants not to compete, securities and real estate litigation. <o:p></o:p></p> <p><strong>Theodore &ldquo;Theo&rdquo; S. Kypreos</strong>, Past-President of the Palm Beach County Bar, practices in probate and trust litigation, trust and estate administration, guardianship law, and fiduciary litigation.<o:p></o:p></p> <p><strong>Tasha K. Dickinson</strong>, a Florida Bar Board Certified Wills, Trusts and Estates Lawyer, is a Fellow of the American College of Trust and Estate Counsel (ACTEC), admitted to practice in Florida, North Carolina and New York.&nbsp; &nbsp;&nbsp;<span style="font-family:&quot;Arial&quot;,sans-serif;mso-bidi-font-family:&#10;&quot;Times New Roman&quot;"><o:p></o:p></span></p>Firm News16 Jan 2018 00:00:00 -0800http://www.jonesfoster.com/?t=40&an=73123&format=xml&p=4297Tax Reform December 2017 Updatehttp://www.jonesfoster.com/?t=40&an=72654&format=xml&p=4297<h3 style="text-align: center;"><strong>TAX REFORM <br /> DECEMBER 2017 UPDATE</strong></h3> <p class="MsoNormal" style="text-align: left;"><br /> <strong>INDIVIDUAL INCOME TAXES</strong><o:p></o:p></p> <p>There still are seven tax brackets, although the top tax rate is reduced to 37% applicable to income over $600,000 for married couples filing jointly or $500,000 for a single taxpayer.&nbsp; The standard deduction has been increased to $24,000 per couple or $12,000 if single.&nbsp; The personal exemption has been eliminated, and if you take the standard deduction next year you will not be able to deduct charitable gifts (so make them this year).&nbsp; Itemized deductions now limit mortgage interest deductions to the interest paid on $750,000 of acquisition indebtedness, and the limit is $10,000 for couples ($5,000 for married filing separately) for combined state and local income, sales, and real property taxes.&nbsp; &ldquo;Carried interest&rdquo; retains capital gains treatment, but requires a 3 year holding period.&nbsp; What has not changed is the 3.8% tax on &ldquo;net investment income,&rdquo; 20% capital gains rate, retirement savings limits and (with some minor adjustments) the alternative minimum tax (AMT) and Kiddie Tax.&nbsp; <o:p></o:p></p> <p><strong>GIFT, ESTATE AND&nbsp;GENERATION SKIPPING&nbsp;TRANSFER TAXES</strong><o:p></o:p></p> <p>What will affect many of our clients is the increase in the &ldquo;exempt amount&rdquo; for all three transfer taxes from a projected $5.6 Million in 2018 to $11.2 Million per person ($22.4 Million for married couples), but that increase is scheduled to expire at the end of 2025.&nbsp; So has this simplified the estate planning process?&nbsp; HARDLY! <o:p></o:p></p> <p>For years professionals have been using &ldquo;formula clauses&rdquo; in testamentary documents (Wills and Living Trusts) which either provide that the maximum amount passing to a surviving spouse is that amount which would reduce the taxable estate to zero, or a direction that the maximum amount eligible for the estate tax exempt amount will pass into a &ldquo;Credit Shelter Trust,&rdquo; &ldquo;By-Pass Trust&rdquo; or &ldquo;B Trust.&rdquo; The increase in the exempt amount to $11.2 Million would mean that any estate with up to that amount of assets would require all assets to pass into the Credit Shelter Trust with nothing passing to the surviving spouse.&nbsp; Even in a non-married situation, if the single person described the assets passing to Generation Skipping Trusts or Dynasty Trusts for the benefit of children and then grandchildren as being the amount eligible for that exempt amount, if the estate is equivalent to the GST exempt amount, then all of the assets would pass into those Trusts with nothing passing outright under other provisions to children, grandchildren or other beneficiaries.<o:p></o:p></p> <p>And what happens if the client alters the Will or Living Trust language to accommodate the new exempt amount, and then in 2026 the law changes?&nbsp; Now we may need to include more language to cover both periods and scenarios in current Wills and Living Trusts.&nbsp;&nbsp; <o:p></o:p></p> <p>The bottom line is that all clients with &ldquo;formula clauses&rdquo; will need to have their documents reviewed immediately, and even clients without those clauses should re-evaluate their plans.&nbsp; Annual or bi-annual reviews are strongly recommended.&nbsp; <o:p></o:p></p> <p>Much planning lately has been directed at ensuring asset protection for future generations.&nbsp; Simply changing documents to provide that all exempt amounts will pass outright to family members would defeat that purpose.<o:p></o:p></p> <p>In addition, significant planning can be undertaken to use the newly added transfer tax exempt amounts to extricate additional assets from sizeable estates and ensure that future growth in the taxable estate is limited. As we have referenced in prior tax letters, these could include Grantor Trusts (including GRATs), Qualified Personal Residence Trusts (QPRTs), Spousal Lifetime Access Trusts (SLATs), simple Irrevocable Trusts for general assets and life insurance, and Family Partnerships and Family LLCs for enhanced family planning.<o:p></o:p></p> <p><br /> <strong>CORPORATE TAX CHANGES&nbsp;</strong>will be addressed in a separate newsletter.</p> <p><o:p></o:p></p> <p>&nbsp;<o:p></o:p></p> <p>&nbsp;<o:p></o:p></p> <p>&nbsp;<o:p></o:p></p> <p>&nbsp;<span lang="en-US"><o:p></o:p></span></p>Firm News22 Dec 2017 00:00:00 -0800http://www.jonesfoster.com/?t=40&an=72654&format=xml&p=4297Hawkins Installed as Member of Economic Councilhttp://www.jonesfoster.com/?t=40&an=72530&format=xml&p=4297<h3 style="text-align: center;">Scott G. Hawkins has been installed as a Member of the Economic Council of Palm Beach County. <o:p></o:p></h3> <p><strong>The Economic Council of Palm Beach County</strong> promotes prudent economic growth; advocates for the quality of life in Palm Beach County; encourages principles of good government and citizenship; takes an active interest in the civic, cultural and social welfare of the county and the state; provides a forum for the open discussion of matters of public interest; and seeks to inspire service-minded citizens to serve their community.<o:p></o:p></p> <p>Mr. Hawkins, who is the Past-President of The Florida Bar (2011-12), is Florida Bar Board Certified in Business Litigation and practices commercial and corporate litigation with an emphasis on intellectual property, trade secret disputes, covenants not to compete, securities and real estate litigation.&nbsp; Hawkins earned his degree in Economics and his J.D. (1983) from the University of Florida, and graduated with his Masters of Business Administration from the University of Edinburgh, Scotland.&nbsp; Mr. Hawkins is the 2016 recipient of the Palm Beach County Bar Association's Judge Edward Rodgers Diversity Award and the 2014 recipient of the Palm Beach County Bar Association's Sidney A. Stubbs Professionalism Award&nbsp;<span style="font-family:&quot;Arial&quot;,sans-serif"><o:p></o:p></span></p>Firm News19 Dec 2017 00:00:00 -0800http://www.jonesfoster.com/?t=40&an=72530&format=xml&p=4297Karl Sanders Joins The Firmhttp://www.jonesfoster.com/?t=40&an=72550&format=xml&p=4297<h3 style="text-align: center;">Karl J. Sanders, formerly a sole practitioner in Jacksonville, <br /> has joined the firm. <o:p></o:p></h3> <p>Karl Sanders has more than 20 years of experience in real estate development, land use and local government law. &nbsp;His primary practice entails representing clients before local governments and administrative bodies &ndash; as well as trial and appellate advocacy in both state and federal court &ndash; on issues concerning land use, First Amendment and local government law matters.&nbsp; He was appointed by the Mayor of the Consolidated City of Jacksonville to serve on the City&rsquo;s Growth Management Study Commission and was selected to be a member of Leadership Jacksonville.<o:p></o:p></p> <p>Mr. Sanders earned his law degree at the University of Cincinnati College of Law, where he served as Executive Editor of the University of Cincinnati Law Review. &nbsp;He received his undergraduate degree from the University of Florida College of Journalism and Communications, earning the 1990 &ldquo;Outstanding Graduate&rdquo; distinction.<span style="font-family:&quot;Arial&quot;,sans-serif"><o:p></o:p></span></p>Firm News19 Dec 2017 00:00:00 -0800http://www.jonesfoster.com/?t=40&an=72550&format=xml&p=4297Kypreos Installed as President, UF Law Alumni Councilhttp://www.jonesfoster.com/?t=40&an=72217&format=xml&p=4297<h3 style="text-align: center;"><b><span style="font-family:&quot;Arial&quot;,sans-serif">T</span></b>heodore S. &ldquo;Theo&rdquo; Kypreos has been installed as President of the University of Florida Law Alumni Council.&nbsp; &nbsp;&nbsp;<o:p></o:p></h3> <p>The University of Florida Law Alumni Council, founded in 1983, and Law Center Association Inc. Board of Trustees, founded in 1960, are the primary support and advisory boards for the law school. Both assist with raising private funds to cover expenses not met through state support, tuition or endowment income.<o:p></o:p></p> <p>Kypreos, a firm shareholder, practices in the areas of probate and trust litigation, trust and estate administration, guardianship law, and fiduciary litigation.&nbsp; He is a 2002 graduate of the University of Florida College of Law, where he was elected to the Order of the Coif.&nbsp; Within the community, Kypreos is a past president of the Palm Beach County Bar Association, and is a Trustee and former member of the Board of Directors for the Chamber of Commerce of the Palm Beaches.&nbsp; &nbsp;<span style="font-family:&quot;Arial&quot;,sans-serif"><o:p></o:p></span></p>Firm News06 Dec 2017 00:00:00 -0800http://www.jonesfoster.com/?t=40&an=72217&format=xml&p=4297Hawkins Installed as UF Board Chairhttp://www.jonesfoster.com/?t=40&an=72157&format=xml&p=4297<h3 style="text-align: center;">Scott G. Hawkins has been installed as Chair of The University of Florida Law Center Association Board of Trustees.&nbsp; <o:p></o:p></h3> <p>The University of Florida Law Center Association, Inc. was formed in 1960 as a financial support organization for the College of Law.&nbsp; The LCA Board of Trustees assist in the budgetary process, provide financial and volunteer resources and facilitate student mentoring programs.&nbsp; Board members serve five-year terms, after which they are granted Emeritus status.&nbsp; Unrestricted monies provided through the LCA and its Board of Trustees help fund a number of student and faculty programs, scholarships and activities.<o:p></o:p></p> <p>Hawkins is the Past-President of The Florida Bar and is Florida Bar Board Certified in Business Litigation.&nbsp; He practices commercial and corporate litigation with an emphasis on intellectual property, trade secret disputes, covenants not to compete, securities and real estate litigation. &nbsp;<o:p></o:p></p> <p>Since his graduation from the University of Florida with a degree in Economics in 1980 and his law degree in 1983, Hawkins has been actively involved in University leadership.&nbsp; He is currently serving on the Council of Advisors, University of Florida Bob Graham Center for Public Policy, and on the Leadership Councils of the University of Florida College of Medicine and the University of Florida Cancer Center.&nbsp; He is the Past-Chair, Board of Directors, of the University of Florida Foundation and Past-President of the University of Florida National Alumni Association.&nbsp; <o:p></o:p></p> <p>Other Jones Foster attorneys are active at the University of Florida including David E. Bowers who serves as a member of the University of Florida Law Center Association Board of Trustees, and Theodore S. &ldquo;Theo&rdquo; Kypreos who is President of the Executive Committee for the University of Florida&rsquo;s Law Alumni Council.&nbsp;&nbsp;<o:p></o:p></p>Firm News01 Dec 2017 00:00:00 -0800http://www.jonesfoster.com/?t=40&an=72157&format=xml&p=4297The Need for Estate and Charitable Planning is Nowhttp://www.jonesfoster.com/https://www.newsmax.com/RichardSBernstein/estate-planning-charitable-giving-tax-reform/2017/11/16/id/826671/&format=xml&p=4297<h3 style="text-align: center;">The Need for Estate and Charitable Planning is Now</h3> <p style="margin: 0px; padding: 10px 10px 10px 30px; font-size: 0.75em; color: rgb(44, 44, 44); text-align: justify; font-family: Arial, Helvetica, sans-serif; line-height: 20px;">Jones Foster's Private Client Services Group Chairman, attorney Thornton M. &quot;Tim&quot; Henry, has co-authored <em><strong>The Need for Estate and Charitable Planning is Now</strong></em>&nbsp;with Richard S. Bernstein, CEO of Richard S. Bernstein &amp; Associates Inc. in West Palm Beach.</p> <p><strong>This informative article is posted on &quot;Newsmax&quot; and you can read it by clicking &quot;read here&quot; above.</strong></p> <p><strong>&nbsp;</strong></p> <p>Tim Henry, a shareholder, practices in the areas of charitable giving, taxation, estate planning, and trust and estate administration and is Board Certified in Taxation by The Florida Bar. He was a member of the Executive Council of the Tax Section of The Florida Bar for over 15 years and Chairman of the Palm Beach County Bar Association&rsquo;s Probate and Practice Committee from 1984 - 2002. Mr. Henry has been listed by Worth Magazine as one of the nation's&nbsp;Top 100 Attorneys; as a&nbsp;Florida Super Lawyer&nbsp;by&nbsp;Law &amp; Politics Florida Super Lawyers Magazine; in the&nbsp;Best Lawyers in America&nbsp;for over 20 &nbsp;years; as a&nbsp;Top Lawyer by South Florida Legal Guide; and has been selected as a&nbsp;Leading Florida Attorney.&nbsp;&nbsp;He also is designated as an Accredited Estate Planner by the National Association of Estate Planners and councils.</p> <p>Mr. Henry has lectured at estate planning seminars for professionals for The Florida Bar, Practicing Law Institute and the National Business Institute. He is also a frequent public lecturer on topics dealing with taxation, charitable giving and estate planning and administration.</p> <p>Mr. Henry's clients include private families, closely-held businesses, public and private charities and individual and corporate fiduciaries. He devotes his time to organizations such as the East Coast Estate Planning Council and the Palm Beach Planned Giving Council, and to charitable organizations such as the West Palm Beach Kiwanis Club and Foundation, Alzheimers Community Care, Community Foundation for Palm Beach and Martin Counties, Rehabilitation Center for Children and Adults in Palm Beach, The Order of St. John of Jerusalem,&nbsp;Memorial Presbyterian Church, Robert and Deborah Jacobson Foundation&nbsp;and the Vincent E. Jay Foundation&nbsp;for each of which he has served as Chairman, President, Vice Chairman and/or also Board Member or Trustee.&nbsp; Mr. Henry has also served on many advisory boards for other organizations such as the Norton Museum, Palm Healthcare Foundation, The Place of Hope and the Village of Hope and Scripps (Florida).&nbsp; He has also taken time to lead&nbsp;twenty-eight mission trips overseas and in Florida and has published two books of photography and research on Bermuda and Virginia.</p>Firm News20 Nov 2017 00:00:00 -0800http://www.jonesfoster.com/https://www.newsmax.com/RichardSBernstein/estate-planning-charitable-giving-tax-reform/2017/11/16/id/826671/&format=xml&p=4297Emily Carvalho Joins the Firmhttp://www.jonesfoster.com/?t=40&an=71812&format=xml&p=4297<p class="MsoNormal" align="center" style="text-align:center;text-indent:.5in">ATTORNEY EMILY CARVALHO JOINS JONES FOSTER <o:p></o:p></p> <p>Emily S. Carvalho has joined the firm&rsquo;s Estate Planning and Tax Department as an associate attorney.&nbsp; <o:p></o:p>&nbsp;<br /> <br /> Carvalho, formerly a solo practitioner in Gainesville, Florida, concentrates her practice in the areas of estate planning, estate and trust administration, taxation and transactional corporate law.&nbsp; She earned her Master of Laws in Taxation from the University of Florida Levin College of Law in August 2017.&nbsp; She was Student Editor and a Graduate Research Assistant of the <em>Florida Tax Review.&nbsp; </em>Carvalho earned her law degree from the University of Florida in 2009 where she was a Student Editor of the <em>Florida Journal of International Law.</em>&nbsp; She graduated summa cum laude with a B.A. in English from the University of North Carolina at Chapel Hill.&nbsp;&nbsp;</p> <p>Jones Foster has earned its reputation as one of the most sought after law firms in Florida for clients seeking tax advice. Our tax lawyers, many of whom have a Master&rsquo;s Degree in Taxation (LL.M.) have the ability to provide full-service tax planning and advice to both businesses and individuals.&nbsp; The team includes:&nbsp; <o:p></o:p></p> <p style="margin-left: 40px;"><strong>Thornton M. &ldquo;Tim&rdquo; Henry, LL.M.</strong>, Tax Department Chair, former Chairman of the Palm Beach County Bar Association&rsquo;s Probate and Practice Committee; <o:p></o:p></p> <p style="margin-left: 40px;"><strong>David E. Bowers, LL.M.</strong>, The Florida Bar Tax Section&rsquo;s Florida Tax Attorney of the Year, 2017; <o:p></o:p></p> <p style="margin-left: 40px;"><strong>Tasha K. Dickinson,</strong> a Fellow of the American College of Trust and Estate Counsel (ACTEC), also licensed to practice in New York&nbsp; and North Carolina;<o:p></o:p></p> <p style="margin-left: 40px;"><strong>Brian D. Kennedy, LL.M., </strong>who is licensed to practice in Florida and New Mexico; <o:p></o:p></p> <p style="margin-left: 40px;"><strong>William G. &ldquo;Bill&rdquo; Smith, LL.M., </strong>2017 graduate of the Florida Fellows Institute of the American College of Trust and Estate Counsel (ACTEC); <o:p></o:p></p> <p style="margin-left: 40px;"><strong>Jeffery N. Daversa</strong> and <strong>John M. &ldquo;Jack&rdquo; Martyn</strong>, formerly of Daversa &amp; Martyn, head up our Estate Planning and Tax group in Jupiter.<o:p></o:p></p>Firm News16 Nov 2017 00:00:00 -0800http://www.jonesfoster.com/?t=40&an=71812&format=xml&p=4297U.S. News names Jones Foster a "Tier 1 Best Law Firm" 2018http://www.jonesfoster.com/?t=40&an=71619&format=xml&p=4297<h3 style="text-align: center;"><span style="font-family:&quot;Arial&quot;,sans-serif">J</span>ones, Foster&nbsp;has been named a &ldquo;Tier 1 Best Law Firm&rdquo;<br /> by <em>U.S. News &amp; World Report </em>and <em>Best Lawyers in America.&nbsp; &nbsp;</em><o:p></o:p></h3> <p>Firms included in the 2018 &ldquo;Best Law Firms&rdquo; list are recognized for professional excellence with persistently impressive ratings from clients and peers. Achieving a tiered ranking signals a unique combination of quality law practice and breadth of legal expertise. &nbsp;To be eligible for a ranking, a firm must have a lawyer listed in <em>The Best Lawyers in America</em>, which recognizes the top 4 percent of practicing attorneys in the United States. &nbsp;</p> <h3 style="text-align: center;">Best Law Firms 2018 Edition<br /> Jones, Foster, Johnston &amp; Stubbs, P.A.<o:p></o:p></h3> <p style="text-align: center;"><strong>&nbsp;Metropolitan Tier 1<br /> West Palm Beach</strong></p> <p style="text-align: center;"><strong>Commercial Litigation</strong><br /> <strong>Litigation &ndash; Banking and Finance<br /> </strong><strong>Litigation &ndash; Environmental<br /> </strong><strong>Litigation &ndash; Intellectual Property<br /> </strong><strong>Litigation &ndash; Labor &amp; Employment<br /> </strong><strong>Litigation &ndash; Real Estate<br /> </strong><strong>Litigation &ndash; Trusts &amp; Estates<br /> </strong><strong>Real Estate Law<br /> </strong><strong>Tax Law<br /> </strong><strong>Trusts &amp; Estates Law<br /> <br /> </strong><strong style="color: rgb(51, 102, 255);">&nbsp;</strong><strong>Metropolitan Tier 2</strong><br /> <span style="color: rgb(51, 102, 255);"><span style="color: rgb(0, 0, 0);"><strong>West Palm Beach<br /> <br /> </strong></span></span><strong>Eminent Domain and Condemnation Law</strong><br /> <strong>Litigation &ndash; Land Use &amp; Zoning</strong></p> <p style="text-align: center;"><o:p></o:p></p> <p style="text-align: center;"><strong>17 of Jones Foster&rsquo;s 37 attorneys are listed on the 2018 &ldquo;Best Lawyers&rdquo; list.</strong><o:p></o:p></p> <p>&nbsp;</p>Firm News10 Nov 2017 00:00:00 -0800http://www.jonesfoster.com/?t=40&an=71619&format=xml&p=4297