Guidance on Normal Retirement Age Rules for Governmental Plans. The IRS and Department of Treasury recently issued Notice 2012-29 to announce their intent to issue guidance on the applicability of Treas. Reg. section 1.401(a)-1(b) (the 2007 Normal Retirement Age regulations) to Internal Revenue Code section 414(d) governmental plans. The guidance under consideration would:
What is STEAM. STEAM is an educational movement that engages students in integrated learning as they explore the world around them, create innovative solutions to problems, and communicate their results while learning Science, Technology, Engineering, Art and Math. STEAM is more than the individual subjects.
A steam mop is a mop that uses steam to clean floors and carpets.Unlike a regular mop, which requires cleaning agents such as bleach or detergent, a steam mop uses heat from steam to disinfect the floors. A microfibre pad is often placed right underneath the steam jet to trap dirt. steam mop works by heating up the water inside the reservoir to temperatures of about 120 degrees Celsius (248 degrees Fahrenheit).