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234+8 Nadeshot “disgusted” as hackers already take over Black Ops 6 Ranked PlayUS lawmaker calls for release of Vietnamese political prisoner

Israel strikes Houthi rebels in Yemen's capital while WHO chief says he was meters awayUTICA — The Herkimer-Oneida Counties Transportation Council (HOCTC) will host a public open house to present improvement options for the Exit 31 Interchange of Interstate 90 and launch an online survey to receive feedback on Tuesday, Dec. 3. “We encourage community members to attend this public meeting to learn about the Planning and Environment (PEL) Study, meet the study team and share feedback on opportunities for improving the I-90 Exit 31 Interchange and the surrounding roadway network, which includes I-790, NYS Routes 5, 8, 12 and 921C,” County Executive Anthony J. Picente Jr. said. “This project will have a major impact on the future of transportation in our region, and the input we receive in person and online will be invaluable.” The open house will present key findings from the existing conditions analysis and previous public input, as well as proposed strategies for improving multimodal connectivity and roadway linkages and promoting safety and economic development in and around the I-90 Exit 31 Interchange. Participants will be invited to circulate around the room at their own pace, meet with the study team and share feedback. The event will take place from 5 to 7 p.m. on Tuesday, Dec. 3, at the North Utica Community Center, 50 Riverside Drive. Those requiring any assistive technologies, language translation, American Sign Language interpretation, and/or adaptive strategies to attend and engage at the open house should contact Liz Podowski King with Highland Planning at 585-649-1210 or liz@highland-planning.com at least three business days in advance of the meeting. Anyone unable to attend in person can participate via a brief virtual meeting at 5 p.m. To register for that option, visit: https://tinyurl.com/Exit31PELStudyMtg2 . An online survey will also be launched on Dec. 3, which seeks public input on the proposed strategies for improving the I-90 Exit 31 Interchange and surrounding roadway network. The survey will remain open through Jan. 10, 2025 and can be accessed on the study website: www.Exit31PELStudy.org . Several other opportunities will also be made available for the public to participate in the planning process in 2025. The I-90 Exit 31 PEL Study is being undertaken by HOCTC in partnership with the New York State Department of Transportation (NYSDOT) Region 2 and a Technical Advisory Group composed of federal, state, regional and local transportation representatives. The study will be developed through a collaborative planning process to clearly identify issues and develop proposed transportation solutions that will lay the foundation for the future redesign of I-90 Exit 31 Interchange and surrounding roadway network. Based on extensive data collection, analysis and public input, the study will result in the development of concepts focused on addressing identified safety issues, improving connectivity for all users and modes of transportation between North Utica and downtown and other destinations and promoting economic development. The draft PEL Study Report is anticipated to be completed by Spring 2025. Following public review and comment, the study recommendations and report will be finalized by Summer 2025. This PEL Study will also inform the environmental review for one or more future projects being progressed under the National Environmental Policy Act (NEPA) process. More information about the I-90 Exit 31 PEL Study can be accessed at www.Exit31PELStudy.org . The website provides information about the study and upcoming public events, an interactive map allowing the public to identify safety issues and opportunities for improvement in and around the study area and an online comment form.

The year 2024 has been one of uncertainty. The world has endured several surprise wars, a jittery economy, and an indecisive Federal Reserve. Headlines wavered between impending doom and potential boon. Our two presidential candidates espoused divergent visions of our country’s future. Even fundamental economic principles, such as the relationship between growth and inflation, were called into question. The year also brought some good news — at least for investors. As of Dec. 10, the S&P 500 was up over 28 percent in 2024. Meanwhile, the tech-heavy NASDAQ grew 33 percent and the Dow Jones gained 17 percent for the year. While investor rationale is up for debate, the bottom line is simple. Investors who remained disciplined were rewarded handsomely. Those who avoided markets missed out. Investors should apply similar discipline this tax season. My recent election article explains that it is difficult to predict future legislative changes. Fortunately, there are various tried-and-true tax planning tips available in any environment. Some are even tailored specifically for today’s political climate. The following six tax planning strategies are worth discussing with a financial advisor, accountant, and/or attorney. Note that certain strategies are complex and require personalized guidance. Tax-loss harvesting Tax-loss harvesting is an age-old tax management strategy for investors. The practice involves selling losing investments in taxable accounts, booking the losses, and purchasing replacement securities.[1] The losses can offset capital gains and/or up to $3,000 in ordinary income each year. Losses are hard to come by in stock portfolios this year. However, investors may still have unrealized losses in their bond portfolios following the Fed’s rapid interest rate campaign. Investors should review their taxable accounts for any unrealized losses before year-end. Optimize asset location The first step in portfolio design is asset allocation. This is where the investor selects a desired balance between stocks, bonds, cash and other investments. The final mix determines the risk and return profile for a given portfolio. The next step is asset location. This involves positioning assets where they receive the most favorable tax treatment. Different investments trigger different tax events: bonds generate regular interest, stocks pay periodic dividends, REITs distribute recurring income, and mutual funds make annual capital gains distributions. Each event’s tax treatment depends on the type of account holding the asset. Investors should coordinate their holdings with the appropriate account type. It is generally prudent to hold high-tax assets, such as REITs and certain bonds, in IRAs and 401(k)s. Investors can then concentrate tax-efficient assets, like municipal bonds and certain growth stocks, in their taxable accounts. Tax-advantaged accounts One of the easiest tax-planning strategies is to optimize tax-advantaged accounts. These include 401(k)s, IRAs, HSAs, and others. Readers should first confirm whether they are utilizing their company benefit plans. This can be accomplished with a simple trip to their HR departments. Benefits packages change every year, and many forgo important tax savings opportunities without realizing it. Readers should also maximize their contributions to these accounts wherever possible. See BaldwinClarke’s 2024 Tax Overview for the current contribution limits and income thresholds. Evaluate Roth conversions Roth conversions are a common long-term tax planning strategy. The process involves transferring funds from a tax-deferred retirement account, such as a Traditional IRA or 401(k) Plan, to a Roth IRA. Individuals owe income taxes on any amounts converted. However, future withdrawals from the Roth IRA are tax-free if certain conditions are met.[2] The chief advantage is flexibility. Someone with major one-time spending goals, such as a vacation home or a new car, can access large sums of money tax-free from a Roth IRA in retirement. Withdrawals from a Traditional IRA or 401(k) Plan are otherwise fully taxable. Roth conversions can also result in real tax savings. Our progressive tax system means that high earners pay higher tax rates than low earners. Using the previous example, an individual funding large expenses from a Traditional IRA or 401(k) plan risks temporarily spiking his or her tax bracket. This problem can be mitigated or avoided entirely with Roth conversions. A growing national deficit makes Roth conversions even more compelling. Many speculate that tax rates will rise in the future to cover our nation’s growing deficit. Those that pay their taxes now may benefit from today’s historically low tax rates. Charitable contributions Charitable contributions can be deducted against your taxable income for the current year. These deductions are particularly beneficial for high earners. Charitable deduction limits depend upon the charity classification, gift type, and income level for the taxpayer. Public charities, such as churches and schools, allow a taxpayer to deduct up to 50 percent of their adjusted gross income (AGI) for the current year. The limit rises to 60 percent of AGI if the taxpayer donates liquid cash to the charity. The limits are lower for private charities, such as foundations and fraternal orders. Unused deductions can generally be carried forward for up to five years. An experienced advisor can optimize charitable gifting strategies by evaluating both the type of charity and the timing of the contribution. As mentioned, certain charity types provide enhanced tax benefits. Similarly, certain life stages offer greater savings opportunities, such as years when a taxpayer’s income is unusually high. Estate tax mitigation Federal laws currently allow individuals to transfer up to $13.61 million to heirs without estate taxes. This exemption doubles to $27.22 million for married couples.[3] Moreover, individuals can give up to $18,000 per beneficiary annually without gift taxes. These laws create a very favorable estate planning environment for proactive people. The current estate tax exemption is both historically high and subject to change. Heirs can thank the Tax Cuts and Jobs Act of 2017 for enacting these limits. However, this bill’s provisions are set to expire on Dec. 31, 2025. Before this date, Congress will decide whether to extend the exemption, make it permanent, or impose new limits entirely. The exemption will fall to the previous limit of $5.6 million per individual if no action is taken. Fortunately, the annual gift tax exclusion is not expected to change anytime soon. A simple strategy involves making outright lifetime gifts of cash, property, and other assets to heirs. This option is attractive for anybody with disposable assets, dependent family members, and/or long-term bequest goals. It is also likely to survive potential tax reform. Complex strategies leverage the estate tax exemption using irrevocable trusts. The full scope of these techniques falls beyond the purpose of this article. Readers are encouraged to contact their advisor or attorney for individualized guidance. Philanthropic individuals might also consider certain charitable transfer strategies to further shelter assets from estate taxes. Proactive, not reactive Concerns over potential tax changes are nothing new. In fact, it was only three years ago that the newly elected Biden administration announced plans to raise capital gains taxes for high earners. The proposal stalled in Washington and ultimately failed. Taxpayers who sold assets preemptively faced regret. Readers should act on knowns rather than unknowns. Potential tax changes rely on a host of factors beyond any taxpayer’s control. It is critical to remain discerning and pragmatic in today’s inflammatory political environment. Bryce Schuler is a certified financial planner at BaldwinClarke in Bedford. He and his team specialize in serving successful families, business owners, and organizations throughout New England. [1] Investors may replace the losing investments with similar, but not identical, investments to maintain the desired portfolio allocation. This step is crucial to avoid violating the IRS’s “wash-sale” rule. [2] Roth withdrawals must meet certain conditions to be fully tax-free. The Roth account typically must be open and funded for at least five years. In addition, the account holder must be age 59.5 or older at the time of the distribution or meet certain exceptions (e.g., death, disability, first-time home purchase). [3] The estate and gift tax exemptions referenced in this article reflect 2024 rules.

PlayStation Lead Architect Mark Cerny is back again to explain the nitty-gritty details of how the PlayStation 5 Pro achieves its various graphical improvements. Cerny first introduced the PS5 Pro in September and in a new 37-minute video , he gets into how the Pro’s improved GPU uses tech from AMD and announces a “deeper collaboration” between Sony and the chip maker. The PS5 uses AMD’s RDNA 2 GPU architecture originally released in 2020, while the PS5 Pro uses what Cerny refers to in the video as RDNA 2.X. The new GPU is a mixture of what was already offered on the PS5 , with some cherry-picked features from the more advanced RDNA 3 architecture AMD introduced in 2022. That’s paired with ray tracing techniques that Cerny says are from future RDNA tech on AMD’s roadmap, and custom machine learning features created for the PS5 Pro. Those machine learning components are also apparently a key part of AMD and Sony’s future work together. “AMD has been a fantastic partner for SIE for many years now,” Cerny says. “And I’m honored to announce that we have begun a deeper collaboration with a focus on machine learning-based technology for graphics and gameplay.” “Amethyst,” the name the companies chose for their new project together, is primarily concerned with creating “a more ideal architecture for machine learning,” according to Cerny. The new hardware architectures the companies are developing could benefit future consoles and AMD’s own GPUs, but they’re just one part of the plan. Sony and AMD are also working towards the “democratization of machine learning,” which sounds like possible software tools to make it easier for developers to implement AI in gameplay and graphics. The whole video is jam-packed with information on the thinking and engineering that went into the PS5 Pro and worth a watch if you’re looking for more detail on what “Pro” means in this case. It might not convince you to upgrade to the new $700 console, but it certainly makes the case that Sony didn’t take designing it lightly.