Explore the Ed Slott Retirement Rescue Plan

On several occasions in this blog I have mentioned the fact that many Baby Boomers are not prepared for retirement.  I frequently encourage people to postpone their retirement as long as possible in order to maximize their Social Security.  I have also given suggestions to help readers find a fun retirement job.  However, for most people these actions will need to be supplemented with at least some retirement savings.  This reality may be discouraging to those of you who know that you have not done enough financial planning.  Fortunately, for most of us it is not too late to turn things around, protect our assets, and have a more financially secure retirement.  With just a little information and a few simple steps, you can get started on the road to a better retirement.

Ed Slott is a highly respected investment advisor, CPA and IRA specialist who was recently featured on PBS in a program called "Retirement Rescue."  In this televised program, he outlined what people should be doing in order to have a financially secure financial plan for retirement.  Listed below are some of the suggestions he has, as well as a link to Ed Slott's books from Amazon.  It wouldn't be fair to review his ideas without giving you an opportunity to buy his books directly, so he can profit if you decide to use some of his advice.

Avoid Taxes

No matter how much or how little you have saved towards retirement, you want to make sure you get to keep as much of it as possible.  Ed Slott recommends that you make a plan to minimize the taxes you will pay after retirement.  You don't want to give the government any more money than necessary.

Move you money from accounts that are taxed to accounts that will not be taxed.  Yes, it really is possible!  In fact, I've made this same suggestion in my blog in the past.  My husband and I recently moved our investments from a traditional IRA to a Roth IRA.  We paid taxes on the value of the investments we currently have in the account.  However, the investments we have can now grow and, when we withdraw the money in our 70's, we will not have to pay income taxes on our withdrawals.  In other words, we paid taxes on our retirement assets now so we won't have to pay taxes on them later ... which is exactly what Ed Slott recommends.  There is a waiting period before we can can begin to withdraw the profit on our retirement savings, but it is worth it to us.

Another advantage of the Roth IRA is that we will not have to begin withdrawing the money as soon as we turn 70 1/2.  Our money can continue to grow tax free until we want to withdraw it.  There are no mandatory withdrawal rules.

Mr. Slott also says that another way to reduce your taxes is by purchasing permanent life insurance.  There is a federal tax exemption for the proceeds of a life insurance policy.  This is a major benefit for your dependents, and can be particularly helpful for a spouse who is left behind when the breadwinner dies.  Mr. Slott believes that permanent life insurance is an investment.  The money that is paid in premiums grows tax free and you can tap into the value, while you are still alive, if you need the funds to help fund your retirement.  Whatever is left becomes cash to help support your dependents.  If you decide to buy life insurance for this purpose, make sure you are buying permanent life insurance that builds a cash value.  It costs more, but it can benefit both you and your heirs later on.  Since I am no insurance expert, you may want to read one of Mr. Slott's books in order to be certain your fully understand this option.

Minimize Your Investment Risk

Mr. Slott also believes that the majority of people should not rely on the stock market for their investments.  It is much too volatile and unpredictable for people who are retired or near retirement age.  He points out that far too many people lost a substantial amount of their retirement savings in the last stock market decline.  Consequently, he recommends that people put some of their money into annuities that will give them a guaranteed stream of income for the rest of their life.

One suggestion he has that intrigued me is to buy annuities in a Roth IRA.  This will provide a guaranteed income stream that is tax free!  He also points out that it is important that you use a reliable, well-known annuity company and respected money managers when you choose an annuity.

I have to note that annuities are one area that is controversial.  Some retirement specialists believe in annuities and others strongly believe that they are a bad idea and that you can do better if you invest your money conservatively in dividend paying stocks, government bonds or similar investment products.  You will want to consult your own investment adviser (or perhaps several) before making a final decision on which investment instrument is the best way to provide you with supplemental retirement income.  Some advisers recommend finding funds that pay dividends and also allow your principle to grow. 

A Better Approach to Saving Money

We all like to save money and this desire may cause some people to be reluctant to spend money on their retirement planning.  However, now is the time to spend the necessary money needed to invest in your retirement.  Pay taxes now; buy life insurance; buy annuities or invest your money in funds.  According to Mr. Slott, it is important to spend some money now, so that you can have a much larger retirement income later.

Reduce Uncertainty

We all want to avoid uncertainty about our future financial security.  Ed Slott points out that following his program will reduce or eliminate the amount of insecurity and uncertainty you will have about your financial future.  If you follow his recommendations exactly, it is true that you will have avoided uncertainly by avoiding taxes and buying annuities.  You will know exactly how much your assets are worth and how much income you will have.  This is why he says you can rescue your retirement by simply following his suggestions.

Avoid Inactivity

Finally, Ed Slott also says that one of the worst killers of retirement planning is inactivity.  If you don't take any of these steps to protect your assets and rescue your retirement, the inactivity could result in disaster.  The sooner you begin to take at least some of the steps mentioned above, the better your results will be.  No matter how old or young you are, everyone should sit down and make a plan that will maximize the amount of retirement income they will have after they retire.

Where to Get More Information

You will almost certainly want to get more specific information on how to follow this investment program if you decide to give it a try.  If so, you can use this link to order Ed Slott's Retirement Rescue books from Amazon.

Obviously, I cannot include all of the details of his plan in this blog post ... and it wouldn't be fair to Mr. Slott if I did.  However, I have found his advice to be so thoughtful and helpful that I wanted to be sure that my followers knew about it.  The whole goal of this blog is to make sure that as many people as possible have a satisfying, comfortable and fun retirement.  Financial insecurity will go a long way towards making sure that happens.

In addition, you may want to get information on other retirement issues by checking out the index articles below.  Each one contains links to a number of related articles on that topic:

Gifts, Travel and Family Relationships

Great Places for Boomers to Retire Overseas

Great Places to Retire in the United States

Health and Medical Topics for Baby Boomers

Money and Financial Planning for Retirement


You are reading from the blog:  http://baby-boomer-retirement.blogspot.com

Photo of Ed Slot courtesy of www.en.wikipedia.org/commons

Colonial Heritage near Historic Williamsburg, Virginia

Do you love history, yet you want to live in a modern retirement community with lots of popular amenities such as golf, swimming pools, a clubhouse and exercise facilities?  If so, you should consider moving to the charming Colonial Heritage over-55 retirement community by Lennar Homes near historic Williamsburg, Virginia.  It's the perfect spot for people who enjoy both early American history as well as the comforts of modern America.

Whether you are interested in volunteering as a docent in Colonial Williamsburg, or you want to spend your days playing golf, working with wood or enjoying other community activities, this is a wonderful place to retire.

Facts about Retiring in Virginia

Before you decide on a retirement community, of course, you need to decide if retiring in Virginia is the right choice for you.  One of the appeals of Virginia is that home prices and the overall cost of living is reasonable as soon as you get away from the Washington, DC area.  One of our daughters went to college in Virginia and, when we visited her, we fell in love with the charming small towns, quaint farms, and the drive along the Blue Ridge mountains.  The entire state only had a population of about 8 million people in 2012.

If Social Security is going to be your primary source of income after retirement, there is another reason why you might love living in Virginia.  Your Social Security benefits are exempt from income taxes.  In addition, the real estate websites tout the fact that there are no state inheritance taxes.

Williamsburg, Virginia

 According to Money Magazine, Williamsburg is Number Five on their list of the "Best Places to Live". 

In additional to the interesting attractions in the township of Colonial Williamsburg, the city has two hospitals ... important for residents who are planning to age in the area.  Both the Norfolk and Richmond airports are less than an hour drive away.

The weather in the mid-Atlantic states is more temperate than you'll find in the Northeast.  The average high temperature in July is 89 degrees, and the average January low is 28 degrees.  Thunderstorms are common, with July being the wettest month of the year.  We have experienced a few Virginia thunderstorms, and they are quite dramatic, so be prepared!

Residents of Williamsburg are also a short drive away from the Virginia coast.

Amenities at the Colonial Heritage Retirement Community

Once you have decided that living in the Williamsburg, Virginia area is the right choice for you, you need to decide whether you would prefer to live in the town or in a nearby master planned community.  While the town has a lot to offer, here is a list of the amenities available in the lovely Colonial Heritage retirement community.

Over-55 gated community
Elegant clubhouse
18 hole championship golf course
Tennis courts
Indoor pool with floor to ceiling windows
Outdoor resort style pool
Ballroom
Two community restaurants
Meeting rooms, card rooms and a billiards room
Fitness room / Athletics center
Arts and crafts room
Woodworking shop
A variety of community organizations including the history and culinary clubs.

Homes and Home Prices

Lennar Homes, a respected national home builder, is the developer of Colonial Heritage.  They are actively in the process of building a neighorhood of charming low-maintenance homes on 1500 acres.

In 2013, home prices in the community ranged from about $260,000 to $460,000 for a single family home.

Homeowner's dues in 2013: $258 a month.

Contact Information

Colonial Heritage
7015 Statesman
Williamsburg, Virginia 23188
(877) 785-3662

ColonialHeritageVA.com

More Information:

If you are interested in learning more about historic Colonial Williamsburg, you may be interested in reading one of these books from Amazon:

Insider's Guide to Williamsburg 16th: and Virginia's Historic Triangle

Official Guide to Colonial Williamsburg

Resources:

"50 Best Master-Planned Communities in the U.S." Where to Retire Magazine, July/August 2013.

http://www.colonialheritageclub.org/home.asp

 http://www.topretirements.com/state/virginia.html

If you are currently planning your retirement, you may also want to look through the index articles below.  Each one contains links to a variety of additional resources.

Gifts, Travel and Family Relationships

Great Places for Boomers to Retire Overseas

Great Places to Retire in the United States

Health and Medical Topics for Baby Boomers

Money and Financial Planning for Retirement

You are reading from the blog:  http://baby-boomer-retirement.blogspot.com

Photo of Colonial Williamsburg courtesy of www.en.wikipendia.org/commons

Golf Carts vs Golf Cars for Retirees

According to Federal Highway Administration estimates, in 2009 Americans drove over 65 million miles while using almost 70,000 golf cars and golf carts on public roads and streets. This is the only year in which the federal government tracked these types of vehicles.  However, the information they gathered is quite interesting and shows how popular these vehicles are becoming across the United States.  Although they appeal to people in all age groups, retirees are finding the vehicles to be especially useful.  In fact, it is estimated that nearly one-half of the golf car and golf cart drivers in the U.S. are age 65 or older.

Why Golf Carts and Cars are Gaining in Popularity

There are a number of reasons why people are finding these vehicles appealing:

1.  Most of the golf cars and carts that you see today are battery powered electric vehicles. This makes them very economical to drive.

2.  With prices ranging from $2,500 for a used golf cart, up to $25,000 for a fancy, custom one,  and as much as $32,500 for a Think car, many people find that they are more affordable than keeping a traditional car.  Federal tax credits of up to $2,500 have also made the vehicles even more affordable.

3.  In many places, these cars and carts can be driven on the street, and they are easier to park than the average automobile.  In fact, the American Custom Golfcars company estimates that 85% of the vehicles their company manufacturers will never be seen on a golf course!

4.  Some locations are particularly golf cart friendly, such as the islands in Newport Bay, here in Southern California, or a number of small towns and master planned communities across the United States, especially golf course and over-55 communities.

5.  In some neighborhoods, retirees who have lost their driver's license can continue to legally get around their community while using a golf car or cart.

6.  The Think Car promotes itself as the car that requires about as much attention as a mobile phone.  Plug it in and it is ready to go in the morning.

7.  Both golf cars and carts are quiet and clean ... perfect for people who are concerned about the environment.

However, before you purchase one of these vehicles and decide to hit the roads in it, you will want to know about the different laws that govern each of these types of vehicles ... especially the laws in your area.  The laws can be very confusing, so be sure to check the rules in all the local jurisdictions where you will be driving.  Listed below are some of the rules that apply here in Southern California.  You will see that regulations can vary from town to town, even in communities that are only a few miles away from each other.

Golf Cart Rules

The California Department of Motor Vehicles does not require that golf carts be registered if they are only used within a mile of your home.   Brake lights and turn signals are not required, although it is highly recommended that you have a street ready vehicle if you are planning to primarily drive it on public roads.

However, it is important to note that, according to California state law, golf carts may only be driven on roads with a speed limit of 25 m.p.h. or less.  This eliminates many thoroughfares within the state.

City rules may override the state laws.  For example, in the town of Newport Beach, both golf cart and golf car drivers must have a driver's license if the vehicles are driven on public roads. 

On the other hand, in the nearby town of Laguna Woods, where the vehicles are primarily driven on private roads and trails, drivers are not required to have a driver's license.  In fact, Laguna Woods has plans to expand the number of golf cart trails that are currently available to make the area even more accessible to these vehicles.

Golf Car Rules

The California Department of Motor Vehicles does require that golf cars be registered.  These low speed vehicles are also expected to have some of the street ready safety features common in regular cars, such as brake lights and turn signals.

According to California state law, golf cars (which are also referred to as neighborhood electric vehicles or low-speed vehicles), are limited to roads with a posted speed limit of 35 m.p.h. 

The Think car is able to go up to 70 mph, so it may be allowed on roads with a higher speed limit.  You should check with local authorities to see what rules apply to you.

Golf Car vs Golf Cart

What is the difference between a golf car and cart?  Golf carts are typically open on the sides (although special covers can be purchased) and they are what most of us are accustomed to seeing on the golf course.  By comparison, the most common type of golf car is the Ford Think.  I have seen some of these on Balboa Island, in Newport Bay, where I frequently like to take walks.  Although they look like miniature cars and are fully enclosed with side doors, they can be smaller than some golf carts.

Golf carts tend to be less expensive than golf cars.  However, they are not as protective in cold or rainy weather.  In addition, in California and some other states, they can only be legally driven on roads with a speed limit of 25 m.p.h. or less.  Golf cars are slightly more protective and can be legally driven a bit faster.  The type of vehicle that is best for you may depend on the climate where you live, the speed limit in your neighborhood, whether you plan to primarily use it on the golf course or on public streets, and local regulations regulating the use of these vehicles.

Whichever type of vehicle you have, it is reassuring to know that in many places these vehicles will allow you to continue to stay mobile within your own neighborhood, even after it is no longer possible for you to hold a driver's license or drive long distances.  For many seniors, this is the best reason of all to own one!

Source:

"Golf Car Drivers Take to the Streets," Laguna Woods Globe - OC Register.  Tuesday, August 1, 2013.

http://www.thinkev-usa.com/

If you are getting ready to retire, you may also want to check out the index articles listed below.  Each one contains links to additional articles on the mentioned topic.

Gifts, Travel and Family Relationships

Great Places for Boomers to Retire Overseas

Great Places to Retire in the United States

Health and Medical Topics for Baby Boomers

Money and Financial Planning for Retirement


You are reading from the blog:  http://baby-boomer-retirement.blogspot.com

Photo of golf carts courtesy of www.morguefile.com

How to Collect Social Security and Retire Overseas

If you are thinking about retiring to another country, one of your concerns may be how to get Social Security overseas.  First, I want to assure you that it is possible to receive your benefits and that many Americans around the world are living comfortable lives on their American Social Security benefits.  However, you will want to check everything out carefully to avoid any unnecessary complications before you make the commitment to move to another country.

Key Points to Know About Collecting Social Security Abroad

The Social Security Administration will provide you with their Publication No. 05-10137 entitled "Your Payments While You Are Outside the United States."  You can get it on the Social Security Administration website at www.ssa.gov.  I suggest you read it carefully and I am not going to attempt to rewrite the entire brochure in this post.  However, here are some of the key points you will need to know:

You can get your benefits in nearly any other country, although there may be special procedures you will have to follow.  For example, if you are in certain countries you will have to go to the U.S. Embassy or consulate to pick up your checks.

Currently, you cannot receive payments if you move to Cuba, North Korea, Cambodia, Vietnam or some of the countries that make up the former Soviet Union.

Retirees who move to Armenia, Estonia, Latvia, Lithuania and Russia can receive their checks, but they fall into the category of places where you will need to pick up your checks at an embassy or consulate office.

The list of countries that have these restrictions changes from time to time.  You can always get the most curent information on the Social Security website.  If you are moving to a location that has had a checkered relationship with the U.S. government, you will want to contact your local Social Security office and investigate how you will receive your benefits before you make the move.

If you move to another country and get dual citizenship in that country, while retaining your U.S. citizenship, you can continue to collect your benefits.  There is also a long list of countries on the site where you can become a citizen of that country alone and still receive your U.S. benefits; examples that fall into this category are Austria, Canada, France, Israel, Japan, South Korea and the United Kingdom.  If you are considering becoming a citizen of another country and dropping your U.S. citizenship, you will want to check the Social Security website first to make sure the country where you will be living is on the approved list.

Survivor and Dependent Benefits

If you are receiving your Social Security benefits as a dependent or you are getting widow's survivor benefits, it is possible that you will not be able to continue to collect those benefits if you continue to live overseas after the primary beneficiary dies.  There are special requirements that you will need to meet and you should check with the Social Security office to make sure you meet these requirements.

Direct Deposits vs. Checks

While you are living in another country, you can arrange to have your payments deposited in a bank in the United States or in the country where you are now living.  There are advantages to having direct deposits that go into a U.S. dollar account, since you can avoid currency conversion and other fees.

Income Taxes on Your Benefits

Your benefits are subject to the same taxes you would have to pay if you lived in the United States.  The amount of taxes you will pay depends on the amount of other income you have.  If you are living on Social Security alone, you will probably not owe any taxes on your income.  If you have tax free income, such as distributions from a Roth IRA, you will probably not have to pay.  However, if you are receiving distributions from a traditional IRA or income from other taxable sources, your benefits could be subject to Federal income tax laws.

In general, Social Security benefits from the United States are tax free in many other countries as long as we have a tax treaty with that country.  If you live in a country without a tax treaty, your benefits might be taxed by that government.  In addition, if you have become a citizen of another country, you may be expected to pay taxes to the government of that country.  You will want to investigate the tax consequences of any move to another country.

Reporting Requirements

When you live in another country and collect your U.S. benefits, you need to keep the Social Security Administration informed of changes in your family status such as a marriage, adoption of a child, a child who becomes 18,  a child who is or becomes disabled, an annulment or divorce, a change of address, and similar events that could affect your eligibility or the eligibility of your dependents.  The SSA will send you a questionnaire periodically.  However, if there are changes, you should not wait until the next questionnaire to report them.

Medicare

You will not be covered by Medicare in another country.  If you do choose to sign up for Medicare, it will only provide you with coverage when you are in the U.S.  However, you may still want to sign up while you are living abroad because your premiums will go up by 10% a year for each year you remained out of the U.S. and were not enrolled.  If you come back to the U.S. in your later years, your Medicare premiums will be substantially higher if you have not been paying them all along.  The decision is up to you, but it is something you should consider when you turn 65.

It is not unusual for people to decide to go ahead and have their Medicare premiums deducted from their Social Security checks and, in addition, buy an insurance policy in the new country where they are living.  In many cases, medical insurance is quite inexpensive in other countries.  In this way, the retirees are covered in their new country and they have basic Medicare coverage when they are visiting family in the U.S.  They also will be able to keep the lowest Medicare premiums if they choose to return to the U.S. permanently.

If you are currently making retirement plans, you may also want to read other posts from this blog.  They are listed and linked in the index articles below:

Gifts, Travel and Family Relationships

Great Places for Boomers to Retire Overseas

Great Places to Retire in the United States

Health and Medical Topics for Baby Boomers

Money and Financial Planning for Retirement

Resources:

http://voices.yahoo.com/what-social-security-benefits-if-retire-1567559.html

http://www.ssa.gov

Social Security Administration Publication No. 05-10137 "Your Payments While You Are Outside the United States"

You are reading from the blog:  http://baby-boomer-retirement.blogspot.com

Photo of sample Social Security card is courtesy of wikimedia.org/commons.

Senior Hunger is a Growing Problem

Recently, the newspaper in our California retirement community contained two letters to the editor that distressed me.  The letters exposed a serious problem that has been going on right under my nose, not only in my own area, but in communities across America.

In the first letter to the editor, a woman wrote in to say she had discovered that one of her neighbors was eating pet food in order to survive.   The woman who wrote the letter expressed her shock that such a thing could be happening in affluent Orange County, California and she was distraught that she had neighbors who could not afford to buy fresh, healthy food.

A week later, a local church wrote their own letter to the editor.  They were reaching out to our community with the news that they operate a well-stocked food bank in the neighborhood and that they would happily provide food to anyone who was having difficulty obtaining food.  They mentioned that they could provide both basic staples as well as fresh fruit and vegetables.

These letters were particularly interesting to me since our community requires that residents prove they have a household retirement income of at least $42,000 (in 2013), as well as substantial assets in addition those required to make their home purchase.  New residents must provide this financial information before they can purchase a home in our age restricted community.  Of course, the income and asset levels are adjusted every few years and they were much lower a decade or two ago.  Sadly, even people who had adequate financial resources when they originally moved into the community may have eventually found themselves under financial stress after 30 or 40 years.  Over the decades, assets can easily be used up and cost of living increases do not keep up with inflation.

After reading about hunger in my own neighborhood, I began to wonder how common it is for senior citizens to be experiencing food shortages across the United States.  I thought my readers who are newly retired or who plan to retire soon would also be interested in this information.

Senior Hunger Facts from Meals on Wheels

According to Meals on Wheels, in a report released in May of 2012, hunger is a serious problem among the elderly:

One out of seven seniors is threatened by hunger.
8.3 million seniors were threatened by hunger when surveyed in 2010.
Hunger among the elderly has increased 78% since 200l, and 34% since 2007.

Meals on Wheels is one of several programs that has been organized to help millions of people eat a more healthy diet while continuing to live in their own homes.  This worthwhile organization welcomes volunteers and may be able to assist you if you need food.

If you want to find a local chapter, you can go to the Meals on Wheels website at:  http://www.mowaa.org

For those who are able to help, you may want to make a donation to this worthwhile organization or volunteer to deliver food to senior citizens in your community.  My own grandmother delivered Meals on Wheels when she was in her 80's!  I have several neighbors who also deliver meals throughout our neighborhood ... which makes it all the sadder when I realize that there are still people living here who slip through the cracks.

Feeding America Also Helps Senior Citizens

Another organization that is attempting to provide food assistance to the elderly is Feeding America.  They serve about three million elderly people every year.   They have several different programs designed specifically to help feed senior citizens:  brown bag lunches, senior nutrition sites (such as local senior centers where lunch is served) and home delivered meals that are coordinated through organizations such as Meals on Wheels.

The seniors who use these programs often have reported that, without the help, they would have to choose between either buying food or medicine or paying their utility bills.

This one fact from the Feeding America website was of particular interest to me:  They expect the number of food insecure seniors to increase by 50% by the time the youngest Baby Boomers reach age 60 in 2025.   In other words, millions of my fellow Baby Boomers are expected to be living with "food insecurity" during their retirement years.  That is the primary reason I posted this article.  Should you find yourself in this situation, I hope you will have this information at your fingertips so you know who to contact for help.

How To Make Sure There is Enough Food for the Seniors You Know

For senior citizens, the hunger problem is particularly complex.   That is because their problem may not be a lack of money for food, but an inability to drive to the store or prepare the food. Some elderly individuals with arthritis in their hands find it too daunting to use a can opener or use other items in their kitchen.  Therefore, we cannot assume that our neighbors are eating well simply because we believe they have an adequate income.

First, if you or someone you know is not eating properly, assess the cause and see if you can address the specific problem.  Is it a lack of money, lack of transportation, or an inability to safely prepare the food?

Once you have determined the problem, see what can be done to address it.  For example, if money is an issue, contact your local Social Services department to find out about food stamps.  In addition, locate the nearest food bank and see what supplies are available there. If the problem is transportation, many communities (like my own) have organized programs that match up people who can no longer drive with people who are willing to provide free rides to the store or doctors' appointments.  If it has become difficult to prepare food, contact Meals on Wheels or Feeding America to see if prepared meals can be delivered to your home.  If you do not know how to access these programs, contact your local senior center.  Many of them provide low cost lunches to senior citizens.  In addition, the senior center will be able to put you in touch with local charities and organizations that are available to help.

Senior hunger in America is a problem that we can address.  Let's reach out to our neighbors to make sure they are not suffering needlessly.

If you are interested in learning how to do a better job of preparing for your own retirement, you may want to check out the index articles below.  They each contain links to a number of other articles on that topic.  It is my sincere hope that better long-term planning may help my readers avoid some of the problems mentioned in this article:

Gifts, Travel and Family Relationships

Great Places for Boomers to Retire Overseas

Great Places to Retire in the United States

Health and Medical Topics for Baby Boomers

Money and Financial Planning for Retirement

Resources:

http://www.mowaa.org/about-senior-hunger

http://feedingamerica.org/hunger-in-america/hunger-facts/senior-hunger.aspx

You are reading from the blog:  http://baby-boomer-retirement.blogspot.com

Photo of empty plate courtesy of www.morguefile.com