We need your help!

My best friend really needs your help!

Pelotonia is a grass roots bike tour with one goal: to end cancer. It is a cycling experience that will take place August 28th-30th. The ride will span two days and will cover as many as 180 miles. I am writing to ask you to help me reach the fundraising goal. Large or small, every donation makes a difference. Thanks to NetJets' transformational gift, 100% of every donation will fund essential research at The Ohio State University Comprehensive Cancer Center - James Cancer Hospital and Solove Research Institute.

We all know someone who has been affected by cancer. By supporting Pelotonia, you will help improve lives through innovations in research with the ultimate goal of winning the war against cancer. I would love for you to support Peletonia in this inaugural year. This truly is a unique opportunity to be a part of something special.

When you follow the link below, you will find her rider profile and a simple and secure way to make any size donation you wish.

Think of this as a donation not to her, or me, or Pelotonia, but directly to The James. Please consider supporting the effort and this great cause. Here is the link to her rider profile: http://www.pelotonia.org/ride/riders_profile.jsp?MemberID=4101&RiderName=Sadie%20Deckard

Thanks again!

P.S. I will personally match the largest single donation (up to $1000). Give as much as you can! You know I'd rather give to this cause than to be half way toward a Zipp wheelset.

Peninsula Python!

Ok, so this isn't exactly wildlife, but it is pretty cool and unusual:




http://www.akron.com/akron-ohio-community-news.asp?aID=2912

Animals

After a long hiatus from cyclonecross, I've decided to step back up and shout out to the world again. Things are going good here: work is fun but very busy, and I've been slowly getting back into shape after slacking on having any kind of a training program.

After buying my first real MTB, I picked up a season pass to Ray's MTB. While MTB is a fun distraction, my heart still belongs to my road bike and the CX bike will be my mistress of pain during the fall. However, one thing that the MTB does offer that road and CX don't is the interaction with animals.

Whether it is the canada geese along the towpath or this guy who explains why it's always important to ride with a light:

the MTB allows you to get up close and personal with mo' nature. You'll even come across some critters who have fallen on hard times and just need a helping hand:

This little sweetie was lost for at least two weeks out at the Cleveland Metroparks Ohio and Erie Canal MTB trail. Sadie had seen her with her two kittens on several occasions, but she was very skittish and wouldn't come near her. A couple of weeks ago I finally got off my tail and went out to the trail where we came across the mother cat again, but this time there was no sign of her kittens. Sadie said they were really friendly and we're hoping someone picked them up and will give them a good home. After seeing the mother at the side of the trail meowing and crying, Sadie and I stopped an popped her inside a camel-back to get her some help. I took her to the Parma Animal Shelter the next morning where I knew she would be cared for properly.

Fast forward to yesterday when I was picking up my cat, Fred, from the Bartels Busack Pet Clinic after work. The mother cat we'd picked up from the trail was in their lobby and available for adoption. Unfortunately, I'm currently caring for my buddy's cat in addition to my own and can't really handle a 3rd at this point. But, I'll check up on her in a week or two and if know one snaps her up to give her a loving home, I may need to reconsider...

So how about you? What's your craziest animal story while riding? Ever been nearly hen pecked by a wild turkey trying to protect her poults? Bears, wolves, mountain lions for you folks outside of Ohio?

Back online - sort of

After some issues I've got my blog back online. A lot's happened over the past month or two, but I'll get caught up a little at a time. I'm a little under the weather the past couple of days and have been consistent with my training prior to then which consisted of *not* riding...

Hoping to feel better soon and not have to go to the doctor!

Cross My Heart and Hope to Die

The 2nd annual Cross My Heart and Hope to Die Willoughby Cyclocross Spectacular is this comming Saturday Oct. 18th at Todd Field (google map). This excellent event is sponsored by Spin and is Race #2 of the 10th Annual Bike Authority Cyclocross Series; series points will be awarded accordingly. Open category racers will compete together for the same cash purse, but points will be awarded based on age category defined under series rules. For more info visit: http://www.teamlakeeffect.net

Categories: Expert/40+ Open [all Cat 1,2,3,Pro,Semi,Expert], Intemediate Men [Cat 4, sport], Women’s Open, Novice Men [Cat 5, Beginner], Novice Women, Juniors [under 18]

 

Start Times: 11:00–1:15 Registration Open

                        12:00pm All Novice/Juniors - 30min.

                        12:45pm Intemediate Men/Womens Open - 45min.

                        1:45pm Expert/40+ Open - 1hr.

 

Awards:        Immediately following Expert/40+ Open at Willoughby Brewing Company   [top of the hill]

                        All Categories: 1st Lap “Primes” provided by Willoughby Brewing Company [$10 gift card]

                        Expert/40+ Open, Cash Payout 15 Deep: 1st $300, 2nd $200, 3rd $150, 4th $125, 5th $100, 6th $90, 7th $80, 8th $70, 9th $60, 10th $50, 11th $45, 12th $40, 13th $35, 14th $30, 15th $25

                        Women’s Open, Cash Payout 3 Deep: 1st $150, 2nd $100, 3rd $50

                        All other categories: Merchandise 3 Deep

 

Series:           This is Race #2 of the Bike Authority Cyclocross Series, points will be awarded accordingly. Expert/40+ Open category racers will compete together for the same cash purse, but points will be awarded based on age category defined under series rules. For more info visit: www.teamlakeeffect.net

 

Entry Fee:    $20 [USCF or NORBA license required]

                        One day permits will be available for $10

                        USCF permit pending

 

Website:        www.teamspin.com, www.sssmst.com

Contact Info: greg [at] spinbikeshop.com

 

Todd Field, Willoughby, Ohio
Address: 38264 Glenn Ave, Willoughby, OH 44094
Link to race flyer

2008-10-05 Leroy Twp Cyclocross

Last Sunday Sadie and I found ourselves at the Leroy Twp CX race. We arrived a little later than I had wanted, and we didn't have time to preview the course before the start of the C race. It ended up being OK as I was able to get out there once the C's started to finish.

The starting area was a little cramped so getting a good position would be critical. I lined up on the far left, and a couple of riders came in late to fill in further to my left which was OK. Drew Berclaw got the hole shot with me right behind him through the first 90*, 180*, 90* turn combo heading into the only set of barriers. The barriers were pretty close and Drew ended up kicking the second barrier, splintering the white pine plank. He looked and said he was OK as I shot past.

An of camber right turn lead into a tightening spiral with a 180* switchback at the end to shoot you back out. The next obstacle was a BIG dirt mound with 20-30 yards of MTB style single track along the top ridge. I was fully prepared to run this section, but I can't recall if I ran it during the race at all. I do remember biting it HARD coming down the off camber turn at the end because I was braking too hard with the front. I banged up my knee pretty good and dropped my chain under the 3rd eye. However, I didn't loose any places in this mishap, only valuable time.

Through a muddy round about and then across a quick bump of a ditch. This lead into a maze of turns around several trees, I ended up taking an extra turn here losing more time on a later lap... Making a narrow turn around a baseball field while trying to avoid the ditch lead out onto a welcomed pavement section before the circus of switchbacks which took you across a ditch along the road 7 times. The ditch crossings became increasingly difficult because the ditch got deeper the farther down the course. The first crossings were ridable (more so heading out toward the road than back into the field). Hitting the crossings at a slight angle let you climb across the slope so it wasn't as steep. Even then the later crossings had me almost stalling out heading back up to the field. I decided to dismount on these as shown below.



Once the playing in the ditch part was complete, we passed the wheel pits and rode around the grass along the edge of the park back to the start/finish.

The race was pretty uneventful and even though there was $$ on the line for the top four spots, I just wasn't into racing that day. I found myself settling in on a 'managable' pace not really wanting to chase but more to maintain my position. Nate Loman tried to bring me along as he went on the chase, but I couldn't make myself stick on his wheel. Towards the end of the race I just tried not to slow down or cost myself any more time with dumb mistakes.

There is a picture of the course layout HERE. Results and pictures can be found HERE.

Putting it all together - How H.R.1424 meshes with IRC 132.f

Thanks to the Cornell Law School Legal Information Institute (LII), I was able to encorporate the legal changes from H.R.1424 with Internal Revenue Code TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter B > PART III > § 132 Certain fringe benefits

This material is covered by a Creative Commons license, viewable at:
http://creativecommons.org/licenses/by-nc-sa/2.5/

In brief, the terms of that license are that you may copy, distribute, and display this work, or make derivative works, so long as
a) you give the author credit;
b) you do not use this work for commercial purposes; and
c) you distribute any works derived from this one under the same licensing terms as this.

Also, the information and opinion expressed within this blog should not be taken as legal or tax advice, since I am not qualified to give either.

Change(a):

(f) Qualified transportation fringe

(1)In general

For purposes of this section, the term “qualified transportation fringe” means any of the following provided by an employer to an employee:

(A) Transportation in a commuter highway vehicle if such transportation is in connection with travel between the employee’s residence and place of employment.

(B) Any transit pass.

(C) Qualified parking.

(D) Any qualified bicycle commuting reimbursement.

Change (b):

(2) Limitation on exclusion

The amount of the fringe benefits which are provided by an employer to any employee and which may be excluded from gross income under subsection (a)(5) shall not exceed—

(A) $100 per month in the case of the aggregate of the benefits described in subparagraphs (A) and (B) of paragraph (1),

(B) $175 per month in the case of qualified parking, and

(C) the applicable annual limitation in the case of any qualified bicycle commuting reimbursement.

Change (c):

(5) Definitions

For purposes of this subsection—

(A) Transit pass

The term “transit pass” means any pass, token, farecard, voucher, or similar item entitling a person to transportation (or transportation at a reduced price) if such transportation is—

(i) on mass transit facilities (whether or not publicly owned), or

(ii) provided by any person in the business of transporting persons for compensation or hire if such transportation is provided in a vehicle meeting the requirements of subparagraph (B)(i).

(B) Commuter highway vehicle
The term “commuter highway vehicle” means any highway vehicle—

(i) the seating capacity of which is at least 6 adults (not including the driver), and

(ii) at least 80 percent of the mileage use of which can reasonably be expected to be—

(I) for purposes of transporting employees in connection with travel between their residences and their place of employment, and

(II) on trips during which the number of employees transported for such purposes is at least 1/2 of the adult seating capacity of such vehicle (not including the driver).

(C) Qualified parking
The term “qualified parking” means parking provided to an employee on or near the business premises of the employer or on or near a location from which the employee commutes to work by transportation described in subparagraph (A), in a commuter highway vehicle, or by carpool. Such term shall not include any parking on or near property used by the employee for residential purposes.

(D) Transportation provided by employer
Transportation referred to in paragraph (1)(A) shall be considered to be provided by an employer if such transportation is furnished in a commuter highway vehicle operated by or for the employer.

(E) Employee
For purposes of this subsection, the term “employee” does not include an individual who is an employee within the meaning of section 401 (c)(1).

(F) DEFINITIONS RELATED TO BICYCLE COMMUTING REIMBURSEMENT-

(i) QUALIFIED BICYCLE COMMUTING REIMBURSEMENT- The term `qualified bicycle commuting reimbursement' means, with respect to any calendar year, any employer reimbursement during the 15-month period beginning with the first day of such calendar year for reasonable expenses incurred by the employee during such calendar year for the purchase of a bicycle and bicycle improvements, repair, and storage, if such bicycle is regularly used for travel between the employee's residence and place of employment.

(ii) APPLICABLE ANNUAL LIMITATION- The term `applicable annual limitation' means, with respect to any employee for any calendar year, the product of $20 multiplied by the number of qualified bicycle commuting months during such year.

(iii) QUALIFIED BICYCLE COMMUTING MONTH- The term `qualified bicycle commuting month' means, with respect to any employee, any month during which such employee--

(I) regularly uses the bicycle for a substantial portion of the travel between the employee's residence and place of employment, and

(II) does not receive any benefit described in subparagraph (A), (B), or (C) of paragraph (1).

Change (d):

(4) No constructive receipt

No amount shall be included in the gross income of an employee solely because the employee may choose between any qualified transportation fringe (other than a qualified bicycle commuting reimbursement) and compensation which would otherwise be includible in gross income of such employee.

Now there is some debate on the blog of a teammate of mine as to wether or not the bicycle transportation fringe benefit will mean money in his/our pockets. Jim Abrams (AP) is summarizes the tax changes as follows: "Allowing employers to exempt from taxation what they spend on some fringe benefits for workers who commute to work by bicycle, for example reimbursing the cost of parking the bikes. Cost: $2 million." However, qualified parking was already addressed under the IRC with it's own line item. 'Qualified bicycle commuting reimbursement' is an entirely separate line item. It is also explicitly defined as reimbursement 'for reasonable expenses incurred by the employee during such calendar year for the purchase of a bicycle and bicycle improvements, repair, and storage, if such bicycle is regularly used for travel between the employee's residence and place of employment.' Now if your employer were to charge for bicycle parking, and you would pay your employer, who would then reimburse you for what you paid them, then your employer would be able to reap the tax benefit with no additional tangible benefit realized by the bicycle commuter. But I don't know if this would be legal. I read storage to mean if there was nowhere on site at your residence or place of employment to park your bicycle, you would then be able to apply $20 per month to the cost of bicycle storage.

Yokota Fritz also has a good write up with a lot of discussion. Bike commuter benefit now law! - Cyclelicious. Click here for the complete text of H.R.1424 SEC. 211. TRANSPORTATION FRINGE BENEFIT TO BICYCLE COMMUTERS as taken from and linked to The LIBRARY of CONGRESS.

So let's hear it, what's your take on the bill, the way it was passed, and what it means?