DOCSLIB.ORG

A Guide for Employees Salary Sacrifice and Pension (Including Bonus Sacrifice)

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
A Guide for Employees Salary Sacrifice and Pension (Including Bonus Sacrifice) A guide for employees Salary sacrifice and pension (including bonus sacrifice) MPEN15D NG08052 04/2021 Did you know that salary sacrifice (also known • It provides you with a tax-efficient way to save for as salary exchange, SMART Pensions and Smart your retirement. Pay) can provide you with an opportunity to Depending on your circumstances there may be disadvantages to salary sacrifice and it’s important you understand these. increase your pension contributions without We explain these in ‘What you need to be aware of affecting your net income (this is the income about salary sacrifice’ later in this guide, and it’s left after you have paid tax and national important you read this section. insurance contributions)? How is salary sacrifice What is salary sacrifice? arranged? A salary sacrifice scheme is an arrangement between you and Strict rules apply to salary sacrifice to protect both you your employer in which you agree to a reduction in your salary and your employer. The following factors laid down by or bonus, and in return you receive a benefit. The benefit here HM Revenue & Customs (HMRC) for salary sacrifice is a contribution by your employer of an equivalent amount need to be met: into your pension. This way you can save on income tax and • Your terms and conditions of employment need to both you and your employer can save on national insurance be revised. contributions (NIC). • This revised contract must state that you are entitled to The sacrifice is achieved by varying your terms and conditions a lower cash payment and separately a benefit (in this of employment as you are giving up your contractual right to case an enhanced employer pension contribution) as a future cash payments of the amount sacrificed. result of a sacrifice. • The agreement between you and your employer Advantages of salary must refer to the benefit being given in exchange sacrifice for you for the sacrifice. • Salary sacrifice can be used to maintain your level of • Only your entitlement to future salary can be sacrificed pension savings and see an increase in your net take home and this must be done before it is treated as received for income. tax purposes. • Or, salary sacrifice can be used to boost your pension The information contained in this guide is based on Aviva’s savings while leaving your net take home income interpretation of current legislation, taxation law and HMRC unchanged. practice for the 2021/22 tax year, which may change in the future. • You can save NIC of 12% of the amount sacrificed on earnings above the primary threshold (£9,568 for tax year The value of any tax relief depends on your financial 2021/22). For any earnings above the upper earnings limit circumstances. (£50,270 for tax year 2021/22) your NIC saving will be 2%. • Your earnings that would be taxed can be sacrificed into pension contributions which are not taxed. AV587556_MPEN15D_NG08052_0421.indd 1 6/10/21 2:17 PM A guide for employees – salary sacrifice and pensions The purpose of this table is to demonstrate the amount by which your net (take home) income increases under salary sacrifice whilst maintaining the same total pension contribution. You can also choose to use the savings generated by salary sacrifice to increase your pension contribution which would mean that your take home income would be the same. This is just an example calculation and how much you save will depend on by how much you choose to reduce your monthly pay. Basic rate tax payer Non salary sacrifice Salary sacrifice Annual salary £30,000 £28,500 Monthly salary £2,500 £2,375 Employee contribution before tax relief £100 £0 Employee contribution after tax relief added £125 £0 Tax £290.40 £265.40 National Insurance £204.36 £189.36 Take home pay* *£1,905.24 *£1,920.24 Employer contribution £125 £250 Total invested per month in pension £250 £250 Employer monthly NI saving which they may choose to £0 £17.25 re-invest in your pension *Take home pay is £15 per month greater under salary sacrifice Higher rate tax payer Non salary sacrifice Salary sacrifice Annual salary £60,000 £58,500 Monthly salary £5,000 £4,875 Employee contribution before tax relief £100 £0 Employee contribution after tax relief added £125 £0 Tax £952.60 £902.60 National Insurance £423.26 £420.76 Take home pay* £3,524.14 *£3,551.64 Higher/Additional tax relief reclaimed via self-assessment £25 Final net income allowing for higher rate reclaim *£3,549.14 £3,551.64 Employer contribution £125 £250 Total invested per month in pension £250 £250 Employer monthly NI saving which they may choose to £0 £17.25 re-invest in your pension *Take home pay is £2.50 per month greater under salary sacrifice (after allowing for the higher rate tax relief that is claimed through self-assessment in the non salary sacrifice scenario). Please note, the examples in this guide are not appropriate for Scottish tax payers. 2 | AV587556_MPEN15D_NG08052_0421.indd 2 6/10/21 2:17 PM A guide for employees – salary sacrifice and pensions Example monthly payslip Employee Name Employee Number Tax Period There is not a set Tax Code N.I Number way in which salary N.I Code sacrifice needs to be demonstrated on a Payments Deductions This Period payslip. Much of this Descr iption Cash Descr iption Cash Descr iption Cash will depend on the Reference salary £2,50 0.0 0 Ta x £265.40 Taxable Pay £2,375.00 NI – EE £189.36 payroll system your Salary sacrifice -£125.00 employer uses and Year-To-Date whether employee Ta x benefits are based on NI – D Taxable Pay the higher or reduced NICable gross salary. Payments £2,375.00 Deductions £454.76 Net Pay £1,920.24 Paid By BA CS Sor t Code Account Number The reference salary is Salary sacrifice shown on a your pre-sacrifice salary. standard payslip as a reduction to salary before tax and NIC. Salary sacrifice should not reduce your cash pay to What you need to be aware below the national minimum wage. This means that if of about salary sacrifice you are working full-time and earn around £15,000 a year or less, you should take care when considering any Like any financial decision salary sacrifice is not salary sacrifice scheme. suitable for everyone. You should be aware of the potential drawbacks and take these into account Any amount that you sacrifice is taken from your pay before deciding. before tax is deducted. If you are a non-taxpayer (you earn less than your personal allowance), you do not You need to be aware that salary sacrifice could affect benefit from the tax relief that a taxpayer would receive. your current or future entitlement to a range of state If you are paying into a personal pension, it may be more benefits, including the receipt of tax credits. cost effective to pay personal contributions rather than If your earnings (after salary sacrifice) fall below use salary sacrifice, as personal contributions are a certain limit (currently £6,240* a year), you won’t automatically deducted net of basic rate tax relief be eligible for: regardless of the amount you earn. • statutory sick pay; Other possible impacts are on your borrowing levels, • statutory maternity, paternity or adoption pay; such as mortgage borrowing, credit card and personal loan limits, income protection insurance benefits and incapacity benefit; • redundancy entitlements. jobseeker’s allowance (although means-tested • Pay-related benefits, such as overtime payments, life benefits may still be claimed). insurance, salary increments and final salary pension If you have not paid enough NIC on your income, state benefits, may be calculated on your ‘reference’ salary, i.e. pension benefits may also be reduced on retirement. your salary before the­­ sacrifice. This will depend on what your employer has stated in your employment contract. *2021/22 limits 3 AV587556_MPEN15D_NG08052_0421.indd 3 6/10/21 2:17 PM Bonus sacrifice Things to be aware of about In the same way that you can sacrifice earnings for a bonus sacrifice non-cash benefit, such as pension contributions, you can also sacrifice some or all of your bonus. • The bonus must be sacrificed before you receive it. • You cannot change your mind once you have agreed to sacrifice the bonus. • Bonus sacrifice can also affect your entitlement to state benefits. You are a basic rate tax payer You are a higher rate taxpayer Your employer offers you £10,000 bonus which you Your employer offers you £10,000 bonus which you can take as cash or a pension payment can take as cash or a pension payment Salary sacrifice: If you take the bonus as Non salary sacrifice: If you take the bonus as If you take cash a pension payment your If you take cash you pay a pension payment your you pay £4,000 employer pays £10,000 £2,000 income tax employer pays £10,000 income tax into your pension into your pension Your employer can Your employer can pay their NI saving of pay their NI saving of You pay £1,200 NI You pay £200 NI up to £1,380 into your up to £1,380 into your pension† pension† Your total pension Your total pension You receive a net You receive a net investment is up to investment is up to bonus of £6,800 bonus of £5,800 £11,380 £11,380 †Your employer will decide how much of their saving will go into your pension. The maximum amount is 13.8% of the bonus.
Load more

Recommended publications
  • Social Justice in an Open World – the Role Of
    E c o n o m i c & Social Affairs The International Forum for Social Development Social Justice in an Open World The Role of the United Nations Sales No. E.06.IV.2 ISBN 92-1-130249-5 05-62917—January 2006—2,000 United Nations ST/ESA/305 DEPARTMENT OF ECONOMIC AND SOCIAL AFFAIRS Division for Social Policy and Development The International Forum for Social Development Social Justice in an Open World The Role of the United Nations asdf United Nations New York, 2006 DESA The Department of Economic and Social Affairs of the United Nations Secretariat is a vital interface between global policies in the economic, social and environmental spheres and national action. The Department works in three main interlinked areas: (i) it compiles, generates and analyses a wide range of economic, social and environ- mental data and information on which States Members of the United Nations draw to review common problems and to take stock of policy options; (ii) it facilitates the negotiations of Member States in many intergovernmental bodies on joint course of action to address ongoing or emerging global challenges; and (iii) it advises inter- ested Governments on the ways and means of translating policy frameworks devel- oped in United Nations conferences and summits into programmes at the country level and, through technical assistance, helps build national capacities. Note The views expressed in this publication do not necessarily reflect those of the United Nations. The designations employed and the presentation of the mate- rial do not imply the expression of any opinion whatsoever on the part of the Secretariat of the United Nations concerning the legal status of any country or territory or of its authorities, or concerning the delimitations of its frontiers.
    [Show full text]
  • Unmet Promises: Continued Violence and Neglect in California's Division
    UNMET PROMISES Continued Violence & Neglect in California’s Division of Juvenile Justice Maureen Washburn | Renee Menart | February 2019 TABLE OF CONTENTS Acknowledgements 4 Executive Summary 7 History 9 Youth Population 10 A. Increased spending amid a shrinking system 10 B. Transitional age population 12 C. Disparate confinement of youth of color 13 D. Geographic disparities 13 E. Youth offenses vary 13 F. Large facilities and overcrowded living units 15 Facility Operations 16 A. Aging facilities in remote areas 16 B. Prison-like conditions 18 C. Youth lack safety and privacy in living spaces 19 D. Poorly-maintained structures 20 Staffing 21 A. Emphasis on corrections experience 21 B. Training focuses on security over treatment 22 C. Staffing levels on living units risk violence 23 D. Staff shortages and transitions 24 E. Lack of staff collaboration 25 Violence 26 A. Increasing violence 26 B. Gang influence and segregation 32 C. Extended isolation 33 D. Prevalence of contraband 35 E. Lack of privacy and vulnerability to sexual abuse 36 F. Staff abuse and misconduct 38 G. Code of silence among staff and youth 42 H. Deficiencies in the behavior management system 43 Intake & Unit Assignment 46 A. Danger during intake 46 B. Medical discontinuity during intake 47 C. Flaws in assessment and case planning 47 D. Segregation during facility assignment 48 E. Arbitrary unit assignment 49 Medical Care & Mental Health 51 A. Injuries to youth 51 B. Barriers to receiving medical attention 53 C. Gender-responsive health care 54 D. Increase in suicide attempts 55 E. Mental health care focuses on acute needs 55 Programming 59 A.
    [Show full text]
  • Battle and Self-Sacrifice in a Bengali Warrior's Epic
    Western Washington University Western CEDAR Liberal Studies Humanities 2008 Battle nda Self-Sacrifice in a Bengali Warrior’s Epic: Lausen’s Quest to be a Raja in Dharma Maṅgal, Chapter Six of Rites of Spring by Ralph Nicholas David Curley Western Washington University, [email protected] Follow this and additional works at: https://cedar.wwu.edu/liberalstudies_facpubs Part of the Near Eastern Languages and Societies Commons Recommended Citation Curley, David, "Battle nda Self-Sacrifice in a Bengali Warrior’s Epic: Lausen’s Quest to be a Raja in Dharma Maṅgal, Chapter Six of Rites of Spring by Ralph Nicholas" (2008). Liberal Studies. 7. https://cedar.wwu.edu/liberalstudies_facpubs/7 This Book is brought to you for free and open access by the Humanities at Western CEDAR. It has been accepted for inclusion in Liberal Studies by an authorized administrator of Western CEDAR. For more information, please contact [email protected]. 6. Battle and Self-Sacrifice in a Bengali Warrior’s Epic: Lausen’s Quest to be a Raja in Dharma Ma2gal* INTRODUCTION Plots and Themes harma Ma2gal are long, narrative Bengali poems that explain and justify the worship of Lord Dharma as the D eternal, formless, and supreme god. Surviving texts were written between the mid-seventeenth and the mid-eighteenth centuries. By examining the plots of Dharma Ma2gal, I hope to describe features of a precolonial Bengali warriors” culture. I argue that Dharma Ma2gal texts describe the career of a hero and raja, and that their narratives seem to be designed both to inculcate a version of warrior culture in Bengal, and to contain it by requiring self-sacrifice in both battle and “truth ordeals.” Dharma Ma2gal *I thank Ralph W.
    [Show full text]
  • Professional Wrestling, Sports Entertainment and the Liminal Experience in American Culture
    PROFESSIONAL WRESTLING, SPORTS ENTERTAINMENT AND THE LIMINAL EXPERIENCE IN AMERICAN CULTURE By AARON D, FEIGENBAUM A DISSERTATION PRESENTED TO THE GRADUATE SCHOOL OF THE UNIVERSITY OF FLORIDA IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE DEGREE OF DOCTOR OF PHILOSOPHY UNIVERSITY OF FLORIDA 2000 Copyright 2000 by Aaron D. Feigenbaum ACKNOWLEDGMENTS There are many people who have helped me along the way, and I would like to express my appreciation to all of them. I would like to begin by thanking the members of my committee - Dr. Heather Gibson, Dr. Amitava Kumar, Dr. Norman Market, and Dr. Anthony Oliver-Smith - for all their help. I especially would like to thank my Chair, Dr. John Moore, for encouraging me to pursue my chosen field of study, guiding me in the right direction, and providing invaluable advice and encouragement. Others at the University of Florida who helped me in a variety of ways include Heather Hall, Jocelyn Shell, Jim Kunetz, and Farshid Safi. I would also like to thank Dr. Winnie Cooke and all my friends from the Teaching Center and Athletic Association for putting up with me the past few years. From the World Wrestling Federation, I would like to thank Vince McMahon, Jr., and Jim Byrne for taking the time to answer my questions and allowing me access to the World Wrestling Federation. A very special thanks goes out to Laura Bryson who provided so much help in many ways. I would like to thank Ed Garea and Paul MacArthur for answering my questions on both the history of professional wrestling and the current sports entertainment product.
    [Show full text]
  • Attitudes and Psychographic Data Get Inside the Mind of Your Consumers Audience Guide Attitudes and Psychographic Data
    Audience Guide Attitudes and Psychographic data Get inside the mind of your consumers Audience Guide Attitudes and Psychographic Data Target consumers by their state of mind Diverse categories To more successfully target the right individuals and engage them with messages that will resonate, • Leverage these pre-built audiences across nine marketers need to look into the consumer’s heart and mind. major categories based on the not-so-visible Our psychographic audiences offer marketers the ability to characteristics that have significant impact on target consumers across an array of audiences that are consumer buying decisions. Or you can build a based on who the person is and what they believe. The custom audience and layer in other attributes to reach an even more precise audience. highly revealing, in-depth segments take into account a consumer’s attitudes, expectations, behaviors, lifestyles, purchase habits and media preferences. Audience snapshot The psychographic audience segments are modeled from • Impulse Buyer: Reach consumers who change Experian's trusted Simmons National Consumer Study, a brands for the sake of variety and novelty. They often buy things on the spur of the moment. syndicated survey of 20,000 American adults that is used day-in and day-out by marketers, agencies and media • Health and Image Leader: Reach consumers who are likely to try any new health and companies to help them better understand consumer nutrition products or diets. They are a regular motivations and identify the most appropriate media source of health information for others. through which to reach them Page 2 | Attitudes and Psychographic Data Audience Guide Attitudes and Psychographic Data Environment Behavioral Greens Reach consumers likely to think and act green.
    [Show full text]
  • Welfare, Achievement, and Self-Sacrifice
    WELFARE, ACHIEVEMENT, AND SELF-SACRIFICE BY DOUGLAS W. PORTMORE JOURNAL OF ETHICS & SOCIAL PHILOSOPHY VOL. 2, NO. 2 | SEPTEMBER 2007 URL: WWW.JESP.ORG COPYRIGHT © DOUGLAS W. PORTMORE 2007 JOURNAL OF ETHICS & SOCIAL PHILOSOPHY | VOL. 2, NO. 2 WELFARE, ACHIEVEMENT, AND SELF-SACRIFICE Douglas W. Portmore Welfare, Achievement, and Self-Sacrifice Douglas W. Portmore* ANY PHILOSOPHERS HOLD that the achievement of one’s goals can contribute to one’s welfare apart from whatever inde- pendent contributions that the objects of those goals, or the proc- M 1 esses by which they are achieved, make. Call this the Achievement View, and call those who accept it achievementists. Below, I argue that achievementists should accept both (a) that one factor that affects how much the achieve- ment of a goal contributes to one’s welfare is the amount that one has in- vested in that goal, and (b) that the amount that one has invested in a goal is a function of how much one has personally sacrificed for its sake, not a func- tion of how much effort one has put into achieving it. So I will, contrary to at least one achievementist (viz., Keller 2004, 36), be arguing against the view that the greater the amount of productive effort that goes into achieving a goal, the more its achievement contributes to one’s welfare. Furthermore, I argue that the reason that the achievement of those goals for which one has personally sacrificed matters more to one’s welfare is that, in general, the re- demption of one’s self-sacrifices in itself contributes to one’s welfare.
    [Show full text]
  • In Silence Genesis 22 Some of Life's Deepest Mysteries Are Examined In
    In Silence Genesis 22 Some of life’s deepest mysteries are examined in Bible stories. Through the centuries, for example, many have tried to make sense out of the narrative recorded in Genesis 22, one of the darkest, most difficult stories that humans have ever told each other. This account begins with a shout. It’s only one word long. Abraham is at home with his wife, his servants. We don’t know what he’s doing at this moment. It’s probably an ordinary day. When suddenly Abraham hears a voice. The voice says to him one word: “Abraham!” This is not just a voice. This is the voice of God, the Creator of the Universe calling to one man, to Abraham. Not for the first time, not at all. When Abraham was younger, God appeared to him and told him to leave his home, which Abraham did. And then God told Abraham to go to a strange land, which he did. And then God and Abraham exchanged promises, and made a covenant together, and God told Abraham to send his first son Ishmael away into the desert, which Abraham did. And then God told Abraham that he had a plan to destroy the people of Sodom and Gomorrah. This time Abraham argued with God. They went back and forth – Abraham and God. “Can’t we save those cities, or some people in those cities, or anyone in those cities?” Later God sent angels to tell of the coming of Isaac. So it wasn’t completely out of the ordinary when God came to where Abraham was and called to him.
    [Show full text]
  • Religion and Realpolitik: Reflections on Sacrifice
    University of Pennsylvania ScholarlyCommons Departmental Papers (ASC) Annenberg School for Communication 11-2014 Religion and Realpolitik: Reflections on Sacrifice Carolyn Marvin University of Pennsylvania, [email protected] Follow this and additional works at: https://repository.upenn.edu/asc_papers Part of the Communication Commons, Other Religion Commons, Political Science Commons, and the Sociology Commons Recommended Citation Marvin, C. (2014). Religion and Realpolitik: Reflections on Sacrifice. Political Theology, 15 (6), 522-535. https://doi.org/10.1179/1462317X14Z.00000000097 Preprint version. This paper is posted at ScholarlyCommons. https://repository.upenn.edu/asc_papers/375 For more information, please contact [email protected]. Religion and Realpolitik: Reflections on Sacrifice Abstract Enduring groups that seek to preserve themselves, as sacred communities do, face a structural contradiction between the interests of individual group members and the survival interests of the group. In addressing existential threats, sacred communities rely on a spectrum of coercive and violent actions that resolve this contradiction in favor of solidarity. Despite different histories, this article argues, nationalism and religiosity are most powerfully organized as sacred communities in which sacred violence is extracted as sacrifice from community members. The exception is enduring groups that are able to rely on the protection of other violence practicing groups. The argument rejects functionalist claims that sacrifice guarantees solidarity or survival, since sacrificing groups regularly fail. In a rereading of Durkheim’s totem taboo, it is argued that sacred communities cannot survive a permanent loss of sacrificial assent on the part of members. Producing this assent is the work of ritual socialization. The deployment of sacrificial violence on behalf of group survival, though deeply sobering, is best constrained by recognizing how violence holds sacred communities in thrall rather than by denying the links between them.
    [Show full text]
  • War and Sacrifice in the Post-9/11 Era
    Social & Demographic Trends October 5, 2011 The Military-Civilian Gap War and Sacrifice in the Post-9/11 Era FOR FURTHER INFORMATION, CONTACT Pew Social & Demographic Trends Tel (202) 419-4372 1615 L St., N.W., Suite 700 Washington, D.C. 20036 www.pewsocialtrends.org PREFACE America’s post-9/11 wars in Afghanistan and Iraq are unique. Never before has this nation been engaged in conflicts for so long. And never before has it waged sustained warfare with so small a share of its population carrying the fight. This report sets out to explore a series of questions that arise from these historical anomalies. It does so on the strength of two nationwide surveys the Pew Research Center conducted in the late summer of 2011, as the 10th anniversary of the start of the war in Afghanistan approached. One survey was conducted among a nationally representative sample of 1,853 military veterans, including 712 who served on active duty in the period after the Sept. 11, 2001 terrorist attacks. The other was among a nationally representative sample of 2,003 American adults. The report compares and contrasts the attitudes of post-9/11 veterans, pre-9/11 veterans and the general public on a wide range of matters, including sacrifice; burden sharing; patriotism; the worth of the wars in Afghanistan and Iraq; the efficiency of the military and the effectiveness of modern military tactics; the best way to fight terrorism; the desirability of a return of the military draft; the nature of America’s place in the world; and the gaps in understanding between the military and civilians.
    [Show full text]
  • An Italian Sacrifice to the COVID-19 Epidemic
    EDITORIAL | | INFECTIOUS DISEASE An Italian sacrifice to the COVID-19 epidemic Stefano Nava1, Roberto Tonelli2,3 and Enrico M. Clini 3 Affiliations: 1University Hospital of Bologna S. Orsola-Malpighi, Respiratory Diseases and Respiratory Intensive Care Unit, Dept of Medical Sciences DIMES, University of Bologna Alma Mater, Bologna, Italy. 2Clinical and Experimental Medicine PhD Program, University of Modena Reggio Emilia, Modena, Italy. 3University Hospital of Modena Policlinico, Respiratory Diseases Unit, Dept of Medical and Surgical Sciences SMECHIMAI, University of Modena Reggio Emilia, Modena, Italy. Correspondence: Enrico M. Clini, University of Modena, University Hospital of Modena Policlinico, Via del Pozzo 71, Modena, 41141, Italy. E-mail: [email protected] @ERSpublications The report of Italian doctors who died during the COVID-19 outbreak should inform us not to forget https://bit.ly/3cbSbkU Cite this article as: Nava S, Tonelli R, Clini EM. An Italian sacrifice to the COVID-19 epidemic. Eur Respir J 2020; 55: 2001445 [https://doi.org/10.1183/13993003.01445-2020]. As reported by Newsweek magazine on 4 April 2020 [1], coronavirus has killed over 100 doctors and nurses around the world, nearly half of whom are reported to be in Italy. This report, however, underestimated the size of the problem. To date, 151 doctors and more than 40 nurses have died in Italy from coronavirus disease 2019 (COVID-19). Overall, infection rates among healthcare workers in Italy and Spain are reported to be 9% and 14%, respectively, while in China [2] and other part of the world this number was lower. There is no clear answer yet as to why Italian doctors have been so badly affected, but several factors may have played a role.
    [Show full text]
  • Coronavirus Lockdown Is a Living Hell
    Anonymous 1 Anonymous Sydney Brown English 120 4 April 2010 Coronavirus Lockdown Is a Living Hell As residents of Wuhan, China, my family and I are living in hell. The city has been locked down for more than a month. Every night before falling asleep I have been confronted by an unreal feeling and many questions: I know that coronavirus is the reason for the lockdown, but did life in Wuhan have to become a living hell? Why were we notified about the city lockdown at 2 a.m. on the second to last morning before the Lunar New Year? Why have I not been given any instructions from a government officer about how to cope when an entire city is on lockdown? Why do I feel so afraid? I'm nearly 30 years old, and my family members and I have devoted ourselves to our jobs to build a better life and we have largely succeeded. There's only a little more to do before we reach the level of middle class. But along the way, things did not go exactly as I'd hoped. I have been working hard in school since I was small. My dream was to become a journalist, and I passed the test to enter the best school for journalism in China. After school, I learned that government supervision of the media meant that telling the truth was not an option, so I gave up my dream and turned to another career. I kept telling myself that my hard work would Anonymous 2 reward me in my personal life.
    [Show full text]
  • DELGADO, SHAWN MICHAEL, M.F.A. Do Not Try This at Home (2012) Directed by Mr. Stuart Dischell. 52Pp. the Poems of This Collectio
    DELGADO, SHAWN MICHAEL, M.F.A. Do Not Try This at Home (2012) Directed by Mr. Stuart Dischell. 52pp. The poems of this collection are written in a style intended to mirror natural speech, as to feel conversational. Usually rooted in narrative, the experiences and observations of the speakers serve as launching pads for the lyric, allowing thoughtful, yet playful, exploration of human relationships, history, and landscape. Questioning and observation take precedence over certainty or knowledge. Humor is employed to balance and complicate more serious emotion. The poems vary widely in setting and theme, often multiple in a single poem, to keep the poems and overall manuscript agile. Major structural elements exist primarily to serve as pacing cues. DO NOT TRY THIS AT HOME by Shawn Michael Delgado A Thesis Submitted to the Faculty of the Graduate School at The University of North Carolina at Greensboro in Partial Fulfillment of the Requirements for the Degree Master of Fine Arts Greensboro 2012 Approved by ________________________________ Committee Chair APPROVAL PAGE This thesis has been approved by the following committee of the Faculty of the Graduate School at the University of North Carolina at Greensboro. Committee Chair ________________________________ Committee Members________________________________ ________________________________ ________________________________ ____________________________ Date of Acceptance by Committee ii TABLE OF CONTENTS Page I ..........................................................................................................................................1
    [Show full text]