Chinese American Independent Practice Association 中美醫師協會 http://www.caipa.net Mon, 20 May 2013 13:14:16 +0000 en-US hourly 1 http://wordpress.org/?v=3.4.1 What the New Tax Law Means for You http://www.caipa.net/what-the-new-tax-law-means-for-you/ http://www.caipa.net/what-the-new-tax-law-means-for-you/#comments Fri, 18 Jan 2013 02:49:49 +0000 kliu http://www.caipa.net/?p=3296 Will the American Taxpayer Relief Act of 2012, signed by the president on January 2, raise your taxes? That’s the $600 billion question, and the answer depends on your specific financial circumstances. The nation’s top earners will owe significantly more than they did under the previous tax law. And most people, regardless of income, will find themselves paying a bit more in 2013. [one_third][box style="quote"]

A look at the provisions of the new law and the fiscal challenges ahead

[/box][/one_third]   But considering the massive tax hikes that would have gone into effect if Congress hadn’t acted, the law is worth noting for what it doesn’t do: It doesn’t touch broad elements of the Bush-era tax cuts of 2001 and 2003. And unlike the temporary extension of those cuts two years ago, this time the rules are permanent. There are no more “automatic” tax hikes looming. However you may view its specific provisions, the new law adds a sense of stability to the tax structure. That said, few experts see this law as the ultimate fix for the nation’s deficit problem. It leaves unanswered many questions about the combination of further tax increases and spending cuts that may be necessary if the nation is to reduce its long-term debt. Here’s a look at the major provisions of the new law, some of the key questions Merrill Lynch clients have been asking their advisors, and a summary of the fiscal challenges ahead. The best way to understand the new tax picture may be to consider three main areas of change: income, investments and wealth transfer.

TAXES ON INCOME

The biggest change in the new tax law is a new, higher income tax rate for individuals whose taxable income is more than $400,000, or for couples filing jointly whose taxable income exceeds $450,000. Those taxpayers will now pay a top rate of 39.6%, up from 35%. Because 2013 also ushers in a new 3.8% Medicare surtax on investment income, along with a 0.9% wage surtax for high earners (both part of the 2010 health care law), many people in the new top income bracket will now see an effective tax rate of nearly 45%. Some proposals had called for higher rates on taxable incomes above $200,000 for individuals or $250,000 for couples. Taxpayers who fall below the $400,000/$450,000 threshold will see no increase in their income tax rates (but note, taxpayers could still be subject to the Medicare surtax, as described above). Payroll taxes. This is where most Americans will feel the impact of the new tax law. After a two-year “holiday,” during which Social Security and other FICA taxes were reduced to 4.2%, the FICA payroll tax now will rise to its previous level of 6.2% on the first $113,700 of wages—meaning a smaller paycheck for most workers. Alternative minimum tax (AMT). The individual AMT—an alternative way to calculate taxes that, in some cases, can steeply increase the amount owed—was put in place decades ago to target a handful of extremely wealthy people. But because it was not indexed for inflation, the AMT expanded to include millions of Americans. The new law puts a permanent “patch” on the AMT, preventing an estimated 27 million taxpayers in 2013 alone from qualifying for it.

TAXES ON INVESTMENT INCOME

The tax rate on long-term capital gains and qualified dividends rises under the new law from 15% to 20% for taxpayers in the new top bracket—that is, individuals with taxable income above $400,000 and couples with taxable income of more than $450,000. For those making less, rates will generally stay at 15%. However, couples whose modified adjusted gross income (MAGI) exceeds $250,000, along with individuals whose MAGI is more than $200,000, may also be subject to the new 3.8% Medicare surtax. In practical terms, this means individuals with MAGI above $200,000 (or $250,000 for couples), but taxable income below $400,000 ($450,000 couples) could be subject to taxes on qualified dividend/ long-term capital gains of 18.8%. Individuals over $400,000 ($450,000 couples) could pay 23.8%.

TAXES ON WEALTH TRANSFER

Starting this year, the top estate tax rate climbs from 35% to 40%. But many estates won’t be affected, because the amount that can be exempted from estate or gift taxes remains at $5 million (adjusted annually for inflation) instead of plunging to $1 million—which would have been the qualifying amount if Congress hadn’t acted. For 2013 the exemption will stand at $5.25 million, which means a married couple’s combined exemption amount will equal $10.5 million. Even those paying the higher rate have some relief, as the top rate had been scheduled to rise to 55%. As with estate taxes, the top tax rate on gift taxes and generation skipping taxes (GST) will go from 35% to 40%. But the combined exemption stays at $5 million, adjusted for inflation, resulting in a $5.25 million exemption amount for 2013. This preserved exemption means you can continue to pass along up to that amount (indexed for inflation) either during your lifetime or at your death without owing federal tax on the amount you transfer. For GST, the law likewise maintains the $5 million exemption and extends several tax-related allocation provisions that had been scheduled to disappear at the end of 2012. Prior to passage of the new law, some lawmakers had also proposed tightening and restricting some popular wealth transfer strategies, such as dynasty trusts or grantor-retained annuity trusts. These strategies are not affected.
[one_half][box style="quote"]Unlike the temporary extension of the tax cuts two years ago, this time the rules are permanent. There are no more “automatic” tax hikes looming.[/box] [/one_half]
There are several other key provisions in the new tax code. They include:
•Limits on itemized deductions and personal exemptions.The so-called Pease limitations have been reinstated in 2013. Individual taxpayers with taxable incomes above $250,000 ($300,000 for couples) will see their itemized deductions reduced by up to 3% of their total taxable income in excess of those thresholds. The law also phases out personal exemptions for these taxpayers. • Tax “extenders.” The bill extends through 2013 the rule providing that individuals will not be taxed on forgiven mortgage debt. The deal also reinstates for 2012 and extends through 2013 a number of tax provisions that expired at the end of 2011. These include the ”active financing exception” rule that defers U.S. tax on certain income earned by foreign financial subsidiaries; the CFC “look-through” rule; the New Markets Tax Credit; the provision increasing the amount of employer-provided mass transit benefits that may be provided tax-free; and the IRA charitable contribution rule allowing individuals to make charitable contributions directly from IRAs without paying tax. The tax credit for production of wind energy also is extended for one year, available for projects where construction has commenced by December 31, 2013. The deal also extends 50% bonus depreciation through 2013. • Tax-free distributionsto charities from IRAs. The law extends through the end of 2013 a provision allowing individuals who are age 701⁄2 or older to make tax-free distributions from their IRAs directly to public charities, up to a maximum of $100,000 annually. Among special transition rules contained in the law, taxpayers may count distributions made in January 2013 as made on December 31, 2012. Additionally, taxpayers may count distributions they received from their IRA in December 2012 as charitable distributions, so long as the money is transferred to charity before February 1 of this year.
• Charitable contributions of real estate conservation easements. The law extends through the end of 2013 the special rule for contributions of capital gain real property for conservation. This rule allows the contribution to be taken against 50% of the taxpayer’s adjusted gross income. In addition, the new law extends the special rule for contributions by certain corporate farmers and ranchers. • Student loan interest deduction.The law permanently suspends the 60-month limitation on the $2,500 above- the-line student loan interest deduction, which would have been reinstated if Congress failed to act. It also permanently expands the modified adjusted gross income range for phaseout of the deduction. The law also repeals a restriction against deducting voluntary interest payments.
WHAT LIES AHEAD The American Taxpayer Relief Act of 2012 averted a potential fiscal crisis, but there’s more to be done in order to assure long-term stability to the U.S. economy. Here are some of the major challenges ahead:
YOUR QUESTIONS ABOUT TAXES In addition to the provisions we’ve detailed above, here are some of the biggest concerns about the new tax laws that clients have been asking their advisors. Will surviving spouses still be able to use the “portability provision” to give more to their heirs? Yes. The portability provision, which lets a surviving spouse take advantage of any leftover portion of a deceased spouse’s estate tax exemption, has been permanently extended under the new law.
What impact does the law have on Social Security and other payroll taxes? Over the past two years Congress implemented a “payroll tax holiday,” lowering the employee’s share of FICA taxes from 6.2% to 4.2%. Under the new law, the rate goes back up to 6.2%, so most employees will see somewhat smaller paychecks.
Medicare surtax apply to all taxpayers? The 3.8% Medicare surtax on investment income (interest, dividends, capital gains, etc.) passed as part of the 2010 health care law and takes effect this year. It applies only to individuals whose MAGI is more than $200,000 a year and couples whose MAGI is more than $250,000. When added to the new 39.6% income tax rate for individuals with taxable income of more than $400,000 and couples earning more than $450,000, the surtax means that those highest earners will have an effective marginal tax rate of 43.4% on certain investment income. Will I still be able to convert from a traditional 401(k) to a Roth 401(k)? Actually, the new law makes direct conversions easier for employees whose companies allow such transfers by lifting age restrictions and certain other former requirements. Keep in mind that a Roth conversion triggers income taxes on some or all of the amount transferred to the new account. One reason Congress lifted the restrictions was in order to raise revenue.
Will special tax credits for individuals and businesses still be available? The new law extends more than 50 provisions retroactively for 2012 and ahead through the end of 2013. These include a host of personal credits, such as the child tax credit, the earned income credit and qualified tuition deductions. Business extenders include bonus depreciation, work opportunity tax credits, research credits and others. Download Full Article here
]]> Will the American Taxpayer Relief Act of 2012, signed by the president on January 2, raise your taxes? That’s the $600 billion question, and the answer depends on your specific financial circumstances. The nation’s top earners will owe significantly more than they did under the previous tax law. And most people, regardless of income, will find themselves paying a bit more in 2013.

A look at the provisions of the new law and the fiscal challenges ahead

 

But considering the massive tax hikes that would have gone into effect if Congress hadn’t acted, the law is worth noting for what it doesn’t do: It doesn’t touch broad elements of the Bush-era tax cuts of 2001 and 2003. And unlike the temporary extension of those cuts two years ago, this time the rules are permanent. There are no more “automatic” tax hikes looming. However you may view its specific provisions, the new law adds a sense of stability to the tax structure.

That said, few experts see this law as the ultimate fix for the nation’s deficit problem. It leaves unanswered many questions about the combination of further tax increases and spending cuts that may be necessary if the nation is to reduce its long-term debt.

Here’s a look at the major provisions of the new law, some of the key questions Merrill Lynch clients have been asking their advisors, and a summary of the fiscal challenges ahead.

The best way to understand the new tax picture may be to consider three main areas of change: income, investments and wealth transfer.

TAXES ON INCOME

The biggest change in the new tax law is a new, higher income tax rate for individuals whose taxable income is more than $400,000, or for couples filing jointly whose taxable income exceeds $450,000. Those taxpayers will now pay a top rate of 39.6%, up from 35%. Because 2013 also ushers in a new 3.8% Medicare surtax on investment income, along with a 0.9% wage surtax for high earners (both part of the 2010 health care law), many people in the new top income bracket will now see an effective tax rate of nearly 45%.

Some proposals had called for higher rates on taxable incomes above $200,000 for individuals or $250,000 for couples. Taxpayers who fall below the $400,000/$450,000 threshold will see no increase in their income tax rates (but note, taxpayers could still be subject to the Medicare surtax, as described above).

Payroll taxes. This is where most Americans will feel the impact of the new tax law. After a two-year “holiday,” during which Social Security and other FICA taxes were reduced to 4.2%, the FICA payroll tax now will rise to its previous level of 6.2% on the first $113,700 of wages—meaning a smaller paycheck for most workers.

Alternative minimum tax (AMT). The individual AMT—an alternative way to calculate taxes that, in some cases, can steeply increase the amount owed—was put in place decades ago to target a handful of extremely wealthy people. But because it was not indexed for inflation, the AMT expanded to include millions of Americans. The new law puts a permanent “patch” on the AMT, preventing an estimated 27 million taxpayers in 2013 alone from qualifying for it.

TAXES ON INVESTMENT INCOME

The tax rate on long-term capital gains and qualified dividends rises under the new law from 15% to 20% for taxpayers in the new top bracket—that is, individuals with taxable income above $400,000 and couples with taxable income of more than $450,000. For those making less, rates will generally stay at 15%. However, couples whose modified adjusted gross income (MAGI) exceeds $250,000, along with individuals whose MAGI is more than $200,000, may also be subject to the new 3.8% Medicare surtax. In practical terms, this means individuals with MAGI above $200,000 (or $250,000 for couples), but taxable income below $400,000 ($450,000 couples) could be subject to taxes on qualified dividend/ long-term capital gains of 18.8%. Individuals over $400,000 ($450,000 couples) could pay 23.8%.

TAXES ON WEALTH TRANSFER

Starting this year, the top estate tax rate climbs from 35% to 40%. But many estates won’t be affected, because the amount that can be exempted from estate or gift taxes remains at $5 million (adjusted annually for inflation) instead of plunging to $1 million—which would have been the qualifying amount if Congress hadn’t acted. For 2013 the exemption will stand at $5.25 million, which means a married couple’s combined exemption amount will equal $10.5 million. Even those paying the higher rate have some relief, as the top rate had been scheduled to rise to 55%.

As with estate taxes, the top tax rate on gift taxes and generation skipping taxes (GST) will go from 35% to 40%. But the combined exemption stays at $5 million, adjusted for inflation, resulting in a $5.25 million exemption amount for 2013. This preserved exemption means you can continue to pass along up to that amount (indexed for inflation) either during your lifetime or at your death without owing federal tax on the amount you transfer. For GST, the law likewise maintains the $5 million exemption and extends several tax-related allocation provisions that had been scheduled to disappear at the end of 2012.

Prior to passage of the new law, some lawmakers had also proposed tightening and restricting some popular wealth transfer strategies, such as dynasty trusts or grantor-retained annuity trusts. These strategies are not affected.

Unlike the temporary extension of the tax cuts two years ago, this time the rules are permanent. There are no more “automatic” tax hikes looming.

There are several other key provisions in the new tax code. They include:

•Limits on itemized deductions and personal exemptions.The so-called Pease limitations have been reinstated in 2013. Individual taxpayers with taxable incomes above $250,000 ($300,000 for couples) will see their itemized deductions reduced by up to 3% of their total taxable income in excess of those thresholds. The law also phases out personal exemptions for these taxpayers.

• Tax “extenders.” The bill extends through 2013 the rule providing that individuals will not be taxed on forgiven mortgage debt. The deal also reinstates for 2012 and extends through 2013 a number of tax provisions that expired at the end of 2011. These include the ”active financing exception” rule that defers U.S. tax on certain income earned by foreign financial subsidiaries; the CFC “look-through” rule; the New Markets Tax Credit; the provision increasing the amount of employer-provided mass transit benefits that may be provided tax-free; and the IRA charitable contribution rule allowing individuals to make charitable contributions directly from IRAs without paying tax. The tax credit for production of wind energy also is extended for one year, available for projects where construction has commenced by December 31, 2013. The deal also extends 50% bonus depreciation through 2013.

• Tax-free distributionsto charities from IRAs. The law extends through the end of 2013 a provision allowing individuals who are age 701⁄2 or older to make tax-free distributions from their IRAs directly to public charities, up to a maximum of $100,000 annually. Among special transition rules contained in the law, taxpayers may count distributions made in January 2013 as made on December 31, 2012. Additionally, taxpayers may count distributions they received from their IRA in December 2012 as charitable distributions, so long as the money is transferred to charity before February 1 of this year.

• Charitable contributions of real estate conservation easements. The law extends through the end of 2013 the special rule for contributions of capital gain real property for conservation. This rule allows the contribution to be taken against 50% of the taxpayer’s adjusted gross income. In addition, the new law extends the special rule for contributions by certain corporate farmers and ranchers.

• Student loan interest deduction.The law permanently suspends the 60-month limitation on the $2,500 above- the-line student loan interest deduction, which would have been reinstated if Congress failed to act. It also permanently expands the modified adjusted gross income range for phaseout of the deduction. The law also repeals a restriction against deducting voluntary interest payments.

WHAT LIES AHEAD

The American Taxpayer Relief Act of 2012 averted a potential fiscal crisis, but there’s more to be done in order to assure long-term stability to the U.S. economy. Here are some of the major challenges ahead:

YOUR QUESTIONS ABOUT TAXES

In addition to the provisions we’ve detailed above, here are some of the biggest concerns about the new tax laws that clients have been asking their advisors.

Will surviving spouses still be able to use the “portability provision” to give more to their heirs?
Yes. The portability provision, which lets a surviving spouse take advantage of any leftover portion of a deceased spouse’s estate tax exemption, has been permanently extended under the new law.

What impact does the law have on Social Security and other payroll taxes?
Over the past two years Congress implemented a “payroll tax holiday,” lowering the employee’s share of FICA taxes from 6.2% to 4.2%. Under the new law, the rate goes back up to 6.2%, so most employees will see somewhat smaller paychecks.

Medicare surtax apply to all taxpayers?

The 3.8% Medicare surtax on investment income (interest, dividends, capital gains, etc.) passed as part of the 2010 health care law and takes effect this year. It applies only to individuals whose MAGI is more than $200,000 a year and couples whose MAGI is more than $250,000. When added to the new 39.6% income tax rate for individuals with taxable income of more than $400,000 and couples earning more than $450,000, the surtax means that those highest earners will have an effective marginal tax rate of 43.4% on certain investment income.

Will I still be able to convert from a traditional 401(k) to a Roth 401(k)?
Actually, the new law makes direct conversions easier for employees whose companies allow such transfers by lifting age restrictions and certain other former requirements. Keep in mind that a Roth conversion triggers income taxes on some or all of the amount transferred to the new account. One reason Congress lifted the restrictions was in order to raise revenue.

Will special tax credits for individuals and businesses still be available?
The new law extends more than 50 provisions retroactively for 2012 and ahead through the end of 2013. These include a host of personal credits, such as the child tax credit, the earned income credit and qualified tuition deductions. Business extenders include bonus depreciation, work opportunity tax credits, research credits and others.

Download Full Article here

]]> http://www.caipa.net/what-the-new-tax-law-means-for-you/feed/ 0 CAIPA Doctor Magazine Issue 10 http://www.caipa.net/caipa-doctor-magazine-issue-10/ http://www.caipa.net/caipa-doctor-magazine-issue-10/#comments Sat, 05 Jan 2013 02:08:12 +0000 kliu http://www.caipa.net/?p=3318 Download Here]]> 這一期的封面故事帶給讀者的是有關神經系統的常見疾病，尤其是“偏頭痛又來了”，相信會引起讀者很多共鳴。“偏頭痛”可謂是神經系統疾病中一種相當常見的疾病，由於頭痛的誘發因素因人而異，所以根據自身情況來避免各種誘發因素，這幾乎是預防偏頭痛的不二法門，因此，認識“偏頭痛”的基本常識尤其重要。另一篇“簡述周圍神經疾病”，編者努力以簡單明瞭的通俗語言來講述複雜多樣的周圍神經疾病，普及知識，提高認識，相信讀者對認識並預防這種疾病會有一些幫助。

Download Here

]]> http://www.caipa.net/caipa-doctor-magazine-issue-10/feed/ 0 Holiday Celebration 2012 http://www.caipa.net/holiday-celebration-2012/ http://www.caipa.net/holiday-celebration-2012/#comments Wed, 24 Oct 2012 02:47:28 +0000 kliu http://www.caipa.net/?p=3040 Holiday Celebration

Saturday, 12.15.2012, 6 PM

Grand Restaurant

40-21 Main Street, Flushing, NY 11354 New World Mall, 3rd Floor

Entertainment

 Professional Performances

  •  Latin Dancing
  •  Ballroom Dancing
  •  Singing
  •  Martial Arts

Magic, Glitter Tattoo & Gaming

  •  Summer the Clown
  •  Prize Winning Games for Children

 Raffle Drawing

  •  Each ticket also serves as a raffle ticket
  •  Top prizes for adults and children
 ]]> Holiday Celebration

Saturday, 12.15.2012, 6 PM

Grand Restaurant

40-21 Main Street, Flushing, NY 11354
New World Mall, 3rd Floor

Entertainment

 Professional Performances

  •  Latin Dancing
  •  Ballroom Dancing
  •  Singing
  •  Martial Arts

Magic, Glitter Tattoo & Gaming

  •  Summer the Clown
  •  Prize Winning Games for Children

 Raffle Drawing

  •  Each ticket also serves as a raffle ticket
  •  Top prizes for adults and children

 

]]> http://www.caipa.net/holiday-celebration-2012/feed/ 0 2013 My Healthy Living Photo Contest http://www.caipa.net/2013-my-healthy-living-photo-contest/ http://www.caipa.net/2013-my-healthy-living-photo-contest/#comments Mon, 15 Oct 2012 20:26:21 +0000 kliu http://www.caipa.net/?p=2849

How to enter:

1. Please submit photographs online or by sending email to photocontest@caipa.net.  Submission is limited 3 photograph per person. Please include your  name,  address, phone number, e-mail. 2. Only digital photographs are acceptable. Photographs must be in a .jpeg, or .jpg format. Photographs should be taken at the high resolution. The finalists may be asked to submit a high-resolution file. CAIPA DOCTOR reserves the right to disqualify contestants who are unable to submit, upon request, a high-resolution photograph of at least 300 dpi at 8 x 10 inches. 3. By entering the contest, entrants grant CAIPA DOCTOR a royalty-free, worldwide, perpetual, non-exclusive license to display, distribute, reproduce and create derivative works of the entries, in whole or in part, in any media now existing or subsequently developed, for any educational, promotional, publicity, exhibition, archival, scholarly and all other standard CAIPA DOCTOR purposes. Any photograph reproduced will include a photographer credit as feasible. CAIPA DOCTOR will not be required to pay any additional consideration or seek any additional approval in connection with such uses.
[divider style="shadow"]
[raw] [one_third]

Submit  Photos

Click this link to submist your photos
[/one_third] [one_third]

Winners Gallery

See the winning shots from 2012 contest

[/one_third] [one_third last]

Rules and Judging

Find out everything you need to know for this year's contest

[/one_third] [clear] [/raw]

Photo Contest Rules

1. Photo contest theme : My Healthy Living 2. CAIPA Doctor magazine Photo Contest begins July 1st, 2012 and ends August 31st, 2013. 3. Photo contest is open to the CAIPA doctors, patients and their families and friends. 4. Photographers must be 18 years old or older. CAIPA magazine staff and their immediate families are not eligible. CAIPA DOCTOR will determine winners’ eligibility. 5. Photographs must have been taken by the entrant since March 1, 2008 when first issue of CD was published. 6. We will not accept digitally altered photos. Accepted are minor adjustments including sharpening, contrast and slight color adjustment. Cropped photos are eligible. Our judges reserve the right to determine that a photographer has altered his or her photo, or to disqualify it. 7. For every recognizable person in a photo, contestant must secure a model release from the subject or, in the case of a minor, the subject’s parent or guardian, and provide it to CAIPA DOCTOR upon request. A sample release is include below and available online at www.caipa.net 8. Photographs that have won any other contests or have been published in magazines and newspapers (except online) are not eligible. We define winning as having won a grand prize or 1st, 2nd, or 3rd place overall. 9. Photos that violate or infringe upon another person’s rights, including but not limited to copyright, are not eligible.

Judging:

Our 5-judge panel is constituted of accomplished professional photographers and/or our editorial staff. Winning photographs and winner names will be published in Fall/winter 2013 issue of CAIPA DOCTOR, and on CAIPA's website. Decisions of the judges will be final. Winners may receive additional noncash prizes. Winners must sign an affidavit and license and will be responsible for paying any taxes they may owe on a prize.
]]>

How to enter:

1. Please submit photographs online or by sending email to photocontest@caipa.net.  Submission is limited 3 photograph per person. Please include your  name,  address, phone number, e-mail.

2. Only digital photographs are acceptable. Photographs must be in a .jpeg, or .jpg format. Photographs should be taken at the high resolution. The finalists may be asked to submit a high-resolution file. CAIPA DOCTOR reserves the right to disqualify contestants who are unable to submit, upon request, a high-resolution photograph of at least 300 dpi at 8 x 10 inches.

3. By entering the contest, entrants grant CAIPA DOCTOR a royalty-free, worldwide, perpetual, non-exclusive license to display, distribute, reproduce and create derivative works of the entries, in whole or in part, in any media now existing or subsequently developed, for any educational, promotional, publicity, exhibition, archival, scholarly and all other standard CAIPA DOCTOR purposes. Any photograph reproduced will include a photographer credit as feasible. CAIPA DOCTOR will not be required to pay any additional consideration or seek any additional approval in connection with such uses.

Submit  Photos

Click this link to submist your photos

Winners Gallery

See the winning shots from 2012 contest

Rules and Judging

Find out everything you need to know for this year's contest

Photo Contest Rules

1. Photo contest theme : My Healthy Living
2. CAIPA Doctor magazine Photo Contest begins July 1st, 2012 and ends August 31st, 2013.
3. Photo contest is open to the CAIPA doctors, patients and their families and friends.
4. Photographers must be 18 years old or older. CAIPA magazine staff and their immediate families are not eligible. CAIPA DOCTOR will determine winners’ eligibility.
5. Photographs must have been taken by the entrant since March 1, 2008 when first issue of CD was published.
6. We will not accept digitally altered photos. Accepted are minor adjustments including sharpening, contrast and slight color adjustment. Cropped photos are eligible. Our judges reserve the right to determine that a photographer has altered his or her photo, or to disqualify it.
7. For every recognizable person in a photo, contestant must secure a model release from the subject or, in the case of a minor, the subject’s parent or guardian, and provide it to CAIPA DOCTOR upon request. A sample release is include below and available online at www.caipa.net
8. Photographs that have won any other contests or have been published in magazines and newspapers (except online) are not eligible. We define winning as having won a grand prize or 1st, 2nd, or 3rd place overall.
9. Photos that violate or infringe upon another person’s rights, including but not limited to copyright, are not eligible.

Judging:

Our 5-judge panel is constituted of accomplished professional photographers and/or our editorial staff. Winning photographs and winner names will be published in Fall/winter 2013 issue of CAIPA DOCTOR, and on CAIPA’s website. Decisions of the judges will be final.

Winners may receive additional noncash prizes.
Winners must sign an affidavit and license and will be responsible for paying any taxes they may owe on a prize.

]]> http://www.caipa.net/2013-my-healthy-living-photo-contest/feed/ 0 My Healthy Living Photo Contest Winners http://www.caipa.net/%e6%88%91%e7%9a%84%e5%81%a5%e5%ba%b7-%e9%a2%a8%e5%b0%9a%e6%94%9d%e5%bd%b1%e6%af%94%e8%b3%bd%e7%8d%b2%e7%8d%8e%e5%90%8d%e5%96%ae%e6%8f%ad%e6%9b%89/ http://www.caipa.net/%e6%88%91%e7%9a%84%e5%81%a5%e5%ba%b7-%e9%a2%a8%e5%b0%9a%e6%94%9d%e5%bd%b1%e6%af%94%e8%b3%bd%e7%8d%b2%e7%8d%8e%e5%90%8d%e5%96%ae%e6%8f%ad%e6%9b%89/#comments Sun, 07 Oct 2012 15:24:17 +0000 kliu http://www.caipa.net/?p=2810

一等獎

老當益壯 李本良/Bon Liang Lee

二等獎

心寬念純 林晉成/ Peter Lin

[caption id="attachment_2784" align="alignnone" width="683"] 婆婆下廚房,爲何如此開心?那是因爲婆婆是位義工。畫面上的婆婆,笑 容很有感染力,“心寬念純”的婆婆助人爲樂,越活越開心。婆婆的衣服和廚
具、背景等都為深色,若能引進些鮮艷煮食菜色則更可烘托開心的主題。[/caption]

醫術無國界 梁鶯潔/Ying Jie Liang

[caption id="attachment_2782" align="alignnone" width="1024"] 聽診器加地圖,構圖平穩,含義明瞭 切題是這張照片的突出點。可是,閃光燈 佈光不均,層次也欠豐富。[/caption]
 

三等獎

外婆與我 陳汝偉/Yu Wai Chan

[caption id="attachment_2783" align="alignnone" width="682"] 外婆開心地托著男孩,而男孩一本正經的吊臂動作和神態非常可愛有趣。這幅作品充滿動感,人物表情豐富感人。[/caption]

 快樂時光 伍佑民/Youmin Wu

[caption id="attachment_2787" align="alignnone" width="1024"]三個孩子在海邊嬉戲,光線和背景烘托出孩子們快樂的笑臉,跳躍的身姿,迎風飛舞的長髮,讓人感慨童年的快樂時光。可惜背景的海平面略有傾斜。 三個孩子在海邊嬉戲,光線和背景烘托出孩子們快樂的笑臉,跳躍的身姿,迎風飛舞的長髮,讓人感慨童年的快樂時光。可惜背景的海平面略有傾斜。[/caption]

讚賞佳作

大家來練永春拳 林晉成

[caption id="attachment_2780" align="alignnone" width="683"] 這張黑白照片把主 角的專注給掌握到,美 中不足的是沒有照到他 的手,看不到手勁以及 木樁的部分結構,因而 未能清楚表達主角在做什麽。[/caption]

泳池解暑歡樂 黃桸德

[caption id="attachment_2785" align="alignnone" width="1024"]父女在炎夏解暑的歡樂也得到評審們的讚賞,可惜參賽者的資料遠從廣州而來,不符合紐約居民的參賽規定。泳池水影波瀾,若將相片拉近,集中在這兩位主角的上半身效果會更好。 父女在炎夏解暑的歡樂也得到評審們的讚賞,可惜參賽者的資料遠從廣州而來,不符合紐約居民的參賽規定。泳池水影波瀾,若將相片拉近,集中在這兩位主角的上半身效果會更好。[/caption]

夏日歡樂 JEFF ZHONG

[caption id="attachment_2786" align="alignnone" width="682"]母子夏日戲水的情景在這張相片 中表露無遺,可惜背景太多干擾,噴灑的水稍微模糊,若快門加速點,且把母親的雙腳也照全則會更完善。 母子夏日戲水的情景在這張相片 中表露無遺,可惜背景太多干擾,噴灑的水稍微模糊,若快門加速點,且把母親的雙腳也照全則會更完善。[/caption]

]]> View My Healthy Living Photo Contest Winners photos and judges comments.

一等獎

老當益壯 李本良/Bon Liang Lee

二等獎

心寬念純 林晉成/ Peter Lin

婆婆下廚房,爲何如此開心?那是因爲婆婆是位義工。畫面上的婆婆,笑 容很有感染力,“心寬念純”的婆婆助人爲樂,越活越開心。婆婆的衣服和廚
具、背景等都為深色,若能引進些鮮艷煮食菜色則更可烘托開心的主題。

醫術無國界 梁鶯潔/Ying Jie Liang

聽診器加地圖,構圖平穩,含義明瞭 切題是這張照片的突出點。可是,閃光燈 佈光不均,層次也欠豐富。

 

三等獎

外婆與我 陳汝偉/Yu Wai Chan

外婆開心地托著男孩,而男孩一本正經的吊臂動作和神態非常可愛有趣。這幅作品充滿動感,人物表情豐富感人。

 快樂時光 伍佑民/Youmin Wu

三個孩子在海邊嬉戲,光線和背景烘托出孩子們快樂的笑臉,跳躍的身姿,迎風飛舞的長髮,讓人感慨童年的快樂時光。可惜背景的海平面略有傾斜。

三個孩子在海邊嬉戲,光線和背景烘托出孩子們快樂的笑臉,跳躍的身姿,迎風飛舞的長髮,讓人感慨童年的快樂時光。可惜背景的海平面略有傾斜。

讚賞佳作

大家來練永春拳 林晉成

這張黑白照片把主 角的專注給掌握到,美 中不足的是沒有照到他 的手,看不到手勁以及 木樁的部分結構,因而 未能清楚表達主角在做什麽。

泳池解暑歡樂 黃桸德

父女在炎夏解暑的歡樂也得到評審們的讚賞,可惜參賽者的資料遠從廣州而來,不符合紐約居民的參賽規定。泳池水影波瀾,若將相片拉近,集中在這兩位主角的上半身效果會更好。

父女在炎夏解暑的歡樂也得到評審們的讚賞,可惜參賽者的資料遠從廣州而來,不符合紐約居民的參賽規定。泳池水影波瀾,若將相片拉近,集中在這兩位主角的上半身效果會更好。

夏日歡樂 JEFF ZHONG

母子夏日戲水的情景在這張相片 中表露無遺,可惜背景太多干擾,噴灑的水稍微模糊,若快門加速點,且把母親的雙腳也照全則會更完善。

母子夏日戲水的情景在這張相片 中表露無遺,可惜背景太多干擾,噴灑的水稍微模糊,若快門加速點,且把母親的雙腳也照全則會更完善。

]]> http://www.caipa.net/%e6%88%91%e7%9a%84%e5%81%a5%e5%ba%b7-%e9%a2%a8%e5%b0%9a%e6%94%9d%e5%bd%b1%e6%af%94%e8%b3%bd%e7%8d%b2%e7%8d%8e%e5%90%8d%e5%96%ae%e6%8f%ad%e6%9b%89/feed/ 0 CAIPA Doctor Magazine Issue 9 http://www.caipa.net/caipa-doctor-magazine-issue-9/ http://www.caipa.net/caipa-doctor-magazine-issue-9/#comments Thu, 23 Aug 2012 20:41:38 +0000 kliu http://en.caipa.net/?p=2679  

每當冰雪消融的早春時節，真是我們醖釀新一期春夏版的時候，策劃選題找尋資料，整理翻譯編輯審核，一番忙碌，不覺窗外已是櫻花爛漫陽光明媚。

雜誌製作邁入了第五個年頭，我們也不時檢討如何可以讓雜誌更加精益求精貼近民心。在第八期的出版總結中，有編委提出，既然雜誌的讀者是廣大社區居民，内容理應更加通俗易懂，摘選太多專業論文，恐使讀者閲讀枯燥理解費力。若是因爲内容過於專業化，而導致讀者未能充分理解，不僅浪費我們寶貴的媒體資源，亦削弱了雜誌傳播保健信息的力度。大家覺得這個意見頗有見地，若將内容編排得更加淺顯易懂，且信息量亦能同時提高，值得嘗試。

“封面故事”最初的選題構思是受蘋果公司CEO喬佈斯因胰腺癌去世的啓發，準備講述“胰腺癌”。但有編委提出，“胰腺癌”雖然兇險，但發病率遠不及肝癌，且肝癌在亞裔人口中更加常見。毫無疑問，“肝癌”的醫療防治信息會更受讀者關注，並且也更實用。胰腺和肝臟都是消化系統的重要器官，一旦遭遇癌細胞的侵襲，不僅病情隱匿，且治療難度大治愈機率低。執行編輯迅速作出調整，最終將“肝癌”和“胰腺癌”分別作爲“封面故事”的兩篇文章，也成爲我們雜誌首次在封面故事中講述兩個完全不同的疾病。在封面設計上，美編的三個設計方案中，“太極老人”獲得編委一致好評，尤其是老人胸前的模擬消化系統圖，可幫助讀者理解肝和胰腺的消化功能，這一設計方案毫無懸念地獲得採納。

“健康講座”中的“貧血”和“痛風”，都將深奧複雜的發病原理和臨床表現寫得非常通俗易懂。“皮膚乾燥？NO WAY！”則是講述抵抗皮膚乾燥，雖然沒有特別強調美容方面，但科學又實用的醫學知識，對愛美人士應該會有不少啓發，在為心愛皮膚抗乾燥及保濕潤的日常護理中，節省金錢少走彎路。這一期還為讀者帶來了兩項最新的國家診療指南，一是“2012年美國宮頸癌篩檢指南”，另一項為“2012年NAMS更年期荷爾蒙治療策略”，希望能受女性讀者的關注。

“聚焦糖尿病”有兩篇小文章，其中“糖尿病風險的自我測試”，是個人人都可以自行使用的小工具，簡單的幾項評分，基本可以了解自己糖尿病的發病風險有多少，對預防和發現糖尿病很有幫助。“醫藥小常識”中的“嚴重失聰”似乎是告訴中老年人，一旦聽力下降該如何準備和醫生溝通，而“身體穿孔前的9個忠告”好像更多針對年輕人，愛美有風險，穿孔須謹慎。
點這裏下載

]]> http://www.caipa.net/caipa-doctor-magazine-issue-9/feed/ 0 CAIPA Doctor Magazine Issue 8 http://www.caipa.net/auto-draft-7/ http://www.caipa.net/auto-draft-7/#comments Thu, 23 Aug 2012 20:41:20 +0000 kliu http://en.caipa.net/?p=2677 第八期2011年秋冬版的《CAIPA醫生》，其部分内容其實在準備第七期的時候已在構思了，封面故事原本有幾個選題，其中即可選“皮膚癌”，也可以是“慢性阻塞性肺病(COPD)”。考慮到每年的11月是國家COPD宣傳月，時間上正和我們雜誌的發行相契合，可能對COPD的宣傳效果會更佳。COPD的發病和病情發展對病人的生活質量有嚴重損害，故提高預防意識、普及治療和日常護理等方面的知識，對改善COPD的病程、提高病患療效以及生活質量具有實際意義。碰巧，在“健康講座”裏面，還有一個“哮喘” 的話題，倒是強化了這期雜誌關注“呼吸”的封面主題：讓呼吸更舒暢！

雖然每期我們都拿三個封面來討論，但事實上，美編初創的概念設計可不止三個。 現在我們看到的第一個是“飛揚的蒲公英”。第二個是左右兩個肺的模擬形狀，圖形中隱 約可見兩個神態輕鬆自然的年輕人在吹生日蠟燭，一看就知道是想說有關“肺”和“呼吸” 的故事。第三個設計是表現一位白髮蒼蒼的老爺爺，在海邊開懷大笑。但“飛揚的蒲公 英”讓人和“哮喘”聯想，“開懷大笑的老爺爺”也無法讓人和“呼吸舒暢”聯係起來。這樣分 析下來，第二個的設計理念最清晰，舒暢的“呼吸”當然離不開功能強健的“肺”，第八期 的封面就是它了。

這一期的“健康講座”，我們同時還關注了“皮膚癌”，因爲很多亞裔誤認爲亞裔人士 不會罹患皮膚癌，孔繁鈺醫師的文章會讓您對皮膚癌產生新的認識，從而在日常生活中 提高防範意識，並對早期徵兆有所警惕。現代生活壓力大節奏快，其實很多人會被腸道 功能性的疾病所困擾，“腸道急躁症候群”就是這樣一個疾病，發病以中青年人群爲主， 影響日常生活和工作，這篇“腸道也有急躁時”會讓您有新的發現。

這次的“醫藥小常識”非常值得讀者關注，“8個減肥新思路”帶給您全新的減肥理 念，很有啓發，且很實用。“床虱”也就是俗稱的“臭蟲”，在紐約市是非常普遍存在的困 擾，這裡有一些日常辨別和預防的知識，可以對照參考，從而提高居家環境的清潔和舒 適。

許苑慧營養師一如既往給讀者帶來全新的“1500卡一日膳食計劃”，她的料理配方科 學營養，想象豐富宛如藝術。點這裏下載

]]> http://www.caipa.net/auto-draft-7/feed/ 0 CAIPA Doctor Magazine Issue 7 http://www.caipa.net/auto-draft-6/ http://www.caipa.net/auto-draft-6/#comments Thu, 23 Aug 2012 20:40:58 +0000 kliu http://en.caipa.net/?p=2675 當今世界各地，乳腺癌已經成爲嚴重威脅婦女生命的惡性腫瘤，雖然現代醫學診斷手段和治療方法不斷取得進步，但乳腺癌的發病率仍然居高不下，它是美國婦女癌症發病的第二大癌症，它替代宮頸癌成爲中國上海婦女罹患癌症的第一位。毫無疑問，讓乳腺癌登上第七期的2011年春夏版《CAIPA醫生》的封面，使紐約廣大民衆提高對乳腺癌的認識和警惕，完全符合《CAIPA醫生》，這個紐約地區唯一的中文醫療健康資訊媒體，其出版發行的真正意義。

“乳腺癌，從診斷到治療”、“乳腺癌的康復之路”，這兩篇文章比較全面闡述了有關乳腺癌診斷、治療和康復的主要信息。那麽，在封面設計上需要有讓讀者一眼就能識別的設計元素，知道這一期開講乳腺癌。說實在，剛開始動手設計的時候，大家都覺得挺簡單的，只要用一個女性形象的圖片或者乳房模型都可以。可第一稿出來之後，編委感覺表達意圖不到位，連美編自己也感到設計刻板而且設計元素不夠鮮明。在重新調整設計理念之後，美編拿出了三個方案：第一個是一個年輕女性的背部；第二個是一個女性自我檢查乳房的照片；第三個就是象徵關注乳腺癌的粉絲帶。第一個雖然在視覺設計上充滿了美感，但傳達意思不夠清晰，無法讓人聯想到乳腺癌的防治。第二個設計也很漂亮，但大篇幅的照片和寫實風格都看上去和以往《CAIPA醫生》的封面設計略微有點不協調。而粉絲帶象徵著關注乳腺癌，這個信息幾乎可以說是家喻戶曉，顯然，選擇粉絲帶的設計理念得到大部分編委們的認同。設計上還突破了雜誌春夏版邊框常規的綠色調，創新使用粉色邊框，意圖大大強化“乳腺癌”主題， 希望獲得讀者更多關注。

這一期理應收到女性讀者更多關注，因爲我們還選擇了一篇關於“女性復發性尿路感染”的文章，雖然這是一種常見病，但部分發病原因和生活習慣有關，所以，對這個疾病有更多認知，從而在生活習慣上作出一些改變，對避免尿路感染的復發很有益處。

正確認識紅斑狼瘡，消除不必要的恐懼和誤解，對身邊患有這個疾病的親友就是一種理解和支持。對愛滋病預防的宣傳從來就沒有間斷過，可這個疾病的發病率在某些群體仍然相當高，不得不提高警惕。有孩子的家長可以關注一下“2011青少年疫苗接種新準則”這篇文章，記得一定要給小朋友按時及時接種疫苗，因爲這關乎他們一生的健康。

點這裏下載 ]]> http://www.caipa.net/auto-draft-6/feed/ 0 CAIPA Doctor Magazine Issue 6 http://www.caipa.net/auto-draft-5/ http://www.caipa.net/auto-draft-5/#comments Thu, 23 Aug 2012 20:40:38 +0000 kliu http://en.caipa.net/?p=2673 CAIPA醫生》雜誌自2007年創刊至今，歷時剛好三年，這期秋冬版是第六期了。而封面故事總是每一期裏最有分量的一組文章，不僅考慮選題要能夠受到社區居民關注，傳達的醫藥保健信息也要盡量做到專業易懂，配合相得益彰的封面設計，如今，《CAIPA醫生》雜誌在紐約華人社區已經深入人心。

記得我們在2007年做創刊號的時候，採訪中美醫師協會會長劉季高醫生，他提到中美醫師協會社區服務基金會曾經在2003年至2005年間，捐資九萬美元予哥倫比亞大學和紐約下城醫院的一個聯合研究項目，該項目是針對紐約華裔社區中國婦女骨密度展開的專項研究。我們也因此認識到“骨質疏鬆症”對病患生活質量會有嚴重影響，故該病一
直是我們《封面故事》的備選題之一。今年年初一個在骨科協會上發表的關於雙磷酸鹽類藥物治療骨質疏鬆症的副作用的短訊，使得民衆和病患對骨質疏鬆症的藥物治療倍加關注，也讓我們意識到開講“骨質疏鬆症”的時候到了。

《骨質疏鬆症：挑戰和策略》摘自專業論文，講述骨質疏鬆症診斷標準、治療指南等訊息，以及針對這個疾病，如何在臨床管理上制定一系列措施，確保及時診斷提高療效，同時也能強化醫護保健人員和民衆的認知。而“強壯骨骼我做主”一文，則以相對通俗的筆調，講述骨質疏鬆症的病理、骨折風險因子、主要症狀以及預防措施。針對傳言，“謹慎中的原則”重申中美醫師協會在骨質疏鬆症藥物治療方面的原則和美國内分泌專科學會的表述一致，此文再一次顯示出中美醫師協會是一個對社區民衆和病患負責任的專業協會。

美編的三個封面設計概念，好像也挺有針對性。一個是各類食材組成的披薩，第二個是拿著放大鏡聚精會神看藥瓶的老先生，第三個以蒙太奇手法組合幾個進行不同活動的人物。三個概念傳達的信息都不錯，也各有側重點。難道又要忍痛取捨？經過再次仔細研讀封面故事三篇文章，發現三個設計概念也許都能派上用場。“披薩”概念強調合理飲食均衡營養的重要性，豐富的食物色彩和披薩構圖作爲封面，其視覺效果強烈。而“蒙太奇人物”符合《骨質疏鬆症：挑戰和策略》的主題。“老先生看藥瓶”倒也真正體現出了《謹慎中的原則》，即病患認真對待醫囑，遵守治療原則，而醫護人員則在病患治療過程中需要更多溝通和關心。

《中國的甲型H1N1流感的研究》，這項於2009年在中國開展的甲型流感臨床研究很有意義，一系列的臨床特徵分析，可以使有興趣的讀者對流感有更多的認識。“聚焦糖尿病”繼續我們的美食旅程，並且推出“糖尿病患者的超級食物”，希望病患堅信，只要信心加恒心，一樣可以享受美味享受人生。

點這裏下載 ]]> http://www.caipa.net/auto-draft-5/feed/ 0 CAIPA Doctor Magazine Issue 5 http://www.caipa.net/auto-draft-4/ http://www.caipa.net/auto-draft-4/#comments Thu, 23 Aug 2012 20:40:18 +0000 kliu http://en.caipa.net/?p=2671 2009年冬季，我們已經開始著手準備2010的《CAIPA醫生》春夏版了，望著白雪 紛飛的窗外景色，我們開始滿懷期待雜誌那條綠色的邊框，宛如心底春風拂過。

一早就確定了這一期的封面故事是“冠心病”，可在内容安排方面中美醫師協會 還是頗費了一番思量，對普通民衆來説，對冠心病還是具有一定的常識性認識，反而對 這個疾病的篩查和治療、以及治療的併發症缺乏足夠的認知，甚至存在不少認識上的誤 區，所以協會提供了最新的臨床研究資料，盡量以通俗易懂的方式使大家獲得更多專業 領域的資訊。

製作後期如何確認封面設計方案，已經成爲製作過程的一個非常有趣而重要的環 節。按照設計師的思路，三個方案都有各自的長處，一時倒也難以取捨。

方案一是一個醫生的手托著一個心臟的教學模型，淡藍色調的心電圖紙背景非常漂 亮，使人不禁想起羅大佑唱的“生命終將難捨藍藍的白雲天”，珍惜生命熱愛生命也是 我們雜誌傳播的信念。而且設計圖案一目了然，一看就知道這期雜誌要開講心臟病了。 方案二是一個路標圖形的概念性設計，黃色路標中央是紅色心型圖案，還有心電圖的曲 綫圖形，下方有紐約城的剪影，暗示現代城市生活方式亦是冠心病的誘因之一，路標猶 如預示開車行進中前方會遇見的狀況，提醒人們對冠心病要保持警惕。這個方案極具設 計理念，視覺效果也不錯。方案三使用了醫生形象、X光骨骼和心臟模型的圖案，也是 讓人一看就能明白的意思，但感覺設計元素太多，而且圖案遮擋綠色邊框，效果不夠理 想，並且有些人可能不喜歡看到太過真實的人體骨骼，所以這個方案三首先出局。最終 考慮選擇方案一還是方案二時，大部分編委認爲方案二既有不錯的視覺設計理念還具有 足夠的警示效果，要想讓讀者提高對冠心病的警惕，那就非警示路標莫屬了。

2009年的兩期雜誌我們連續刊登了由協會成員許宛慧營養師製作的“糖尿病食譜” ，獲得了非常好的反響。由於糖尿病的發病率越來越高，患者飽受疾病困擾影響生活品 質，爲了讓糖尿病患者和普通民衆增加對糖尿病防治的認識，從這一期開始增設一個“ 糖尿病專欄”，除了繼續刊登糖尿病食譜之外，雜誌將提供更多糖尿病患者治療和提高 生活品質方面的資訊。

這一期我們還介紹了在老年人中常見的“巴金森氏症”，講了巴金森醫生的故事， 你會發現這位興趣多樣的醫生是如何仔細觀察和慎密思考的。“胖娃胖妞未必福”也是 爲了讓讀者多點關注兒童青少年肥胖症，這個已經引起政府和專家高度重視的疾病。

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