2017 Form 3805V

Total Page:16

File Type:pdf, Size:1020Kb

2017 Form 3805V 2017 Instructions for Form FTB 3805V Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations — Individuals, Estates, and Trusts References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and the California Revenue and Taxation Code (R&TC). General Information For NOLs incurred in taxable years beginning Nonbusiness capital losses and gains are on or after January 1, 2008, California has losses and gains from other than a trade or In general, for taxable years beginning on or extended the NOL carryover period from 10 business. These include sales of stock, metals, after January 1, 2015, California law conforms taxable years to 20 taxable years following the and other appreciable assets as well as any to the Internal Revenue Code (IRC) as of year of the loss. recognized gain from the sale of your principal January 1, 2015. However, there are continuing For taxable years that began in 2002 and residence. differences between California and federal 2003, California suspended the NOL carryover Business losses: law. When California conforms to federal tax deduction. Taxpayers continued to compute You may deduct business capital losses only law changes, we do not always adopt all of and carryover an NOL during the suspension up to the total of business capital gains and the changes made at the federal level. For period. However, the deduction for disaster any nonbusiness capital gains that remain after more information, go to ftb.ca.gov and search losses was not affected by the NOL suspension deducting nonbusiness capital losses and other for conformity. Additional information can rules. nonbusiness deductions. be found in FTB Pub. 1001, Supplemental Guidelines to California Adjustments, the The carryover period for an NOL incurred in NOL carryback general rule: The taxpayers instructions for California Schedule CA (540 or taxable years: must first carry back the entire NOL incurred 540NR), and the Business Entity tax booklets. y Beginning before January 1, 2002, have in 2017 to the preceding two years. Any loss not applied in the preceding two years can be The instructions provided with California tax been extended for two years. y Beginning on or after January 1, 2002, carried forward up to 20 years. To determine forms are a summary of California tax law the amount of NOL incurred in 2017 that and are only intended to aid taxpayers in and before January 1, 2003, have been extended for one year. can be carried back, complete Part IV, NOL preparing their state income tax returns. We Carryback, before completing Part I, Section A, include information that is most useful to the For more information, get FTB Legal lines 26-28 or Part I, Section B, lines 26-28. greatest number of taxpayers in the limited Ruling 2011-4. space available. It is not possible to include Amended return for NOL carryback – For taxable years beginning on or after Individuals, estates, and trusts claim the all requirements of the California Revenue January 1, 2004, the NOL carryover percentage and Taxation Code (R&TC) in the instructions. NOL carryback by amending the 2015 and/or is 100%. The NOL carryover percentage varies 2016 tax return using Form 540X, Amended Taxpayers should not consider the instructions for NOLs incurred prior to January 1, 2004. as authoritative law. Individual Income Tax Return, or Form 541, See the chart on page 6 for more information. California Fiduciary Income Tax Return. For taxable years beginning in 2010 and Governor Declared Disasters – For taxable 2011, California suspended the NOL carryover Note: Individuals, estates and trusts claiming years beginning on or after January 1, 2014, the NOL as a carryback in any of the previous deduction. Taxpayers continued to compute and before January 1, 2024, taxpayers may and carryover NOLs during the suspension two years, must first file the applicable deduct a disaster loss for any loss sustained in 2017 tax return and attach the completed period. However, taxpayers with a modified any city, county, or city and county in California adjusted gross income of less than $300,000 2017 form FTB 3805V, Net Operating Loss that is proclaimed by the Governor to be in a (NOL) Computation and NOL and Disaster or with disaster loss carryovers were not state of emergency. For these Governor-only affected by the NOL suspension rules. Loss Limitations - Individuals, Estates, and declared disasters, subsequent state legislation Trusts, to the tax return. After the 2017 tax For taxable years beginning in 2008 and 2009, is not required to activate the disaster loss return is filed, file an amended tax return California suspended the NOL carryover provisions. Any law that suspends, defers, for 2015 and/or 2016 to claim the NOL deduction. Taxpayers continued to compute reduces, or otherwise diminishes the deduction carryback deduction. Individuals will provide and carryover their NOL during the suspension of a net operating loss (NOL) shall not apply to the following explanation on Form 540X, period. However, taxpayers with a net business a NOL attributable to these specified disaster Part II, Explanation of Changes, line 5: “2017 income of less than $500,000 or with disaster losses. The President’s declaration continues NOL carryback deduction”. Estates and loss carryovers were not affected by the NOL to activate the disaster loss provisions. trusts provide the following explanation on a suspension rules. For a complete list of all disasters declared statement attached to the amended Form 541: The carryover period for any NOL or NOL by the President and/or the Governor, see “2017 NOL carryback deduction”. carryover, for which a deduction is disallowed the Declared Disasters list in Specific Line Instructions. Get FTB Pub 1034, Disaster Loss Do not attach the 2017 form FTB 3805V to the because of the 2008-2011 suspension, are 2015 or 2016 amended tax return. Attaching extended by: How to Claim a State Tax Deduction, for more information. form FTB 3805V may delay processing of the y One year for losses incurred in amended tax return. NOL Carryback – For NOLs incurred in taxable taxable years beginning on or Election to waive/relinquish NOL carryback: after January 1, 2010, and before years beginning on or after January 1, 2015, the carryback amount is 100% of the NOL. If the taxpayer would like to make the election January 1, 2011. to waive the two-year carryback period for an y Two years for losses incurred in taxable For more information, see Specific Line Instructions for Parts I, II, III and IV. NOL incurred in 2017, check the box under years beginning before January 1, 2010, Part I, Section C, Election to Waive Carryback. y Three years for losses incurred in taxable Nonbusiness losses: years beginning before January 1, 2009. You may deduct nonbusiness capital losses up By making the election, the taxpayer is electing y Four years for losses incurred in taxable to the amount of nonbusiness capital gains. to carry an NOL forward instead of carrying it years beginning before January 1, 2008. You may not deduct any excess nonbusiness back in previous two years. Once the election is made, it’s irrevocable. For more information, get FTB Legal capital losses over nonbusiness capital gains. Ruling 2011-04. FTB 3805V Instructions 2017 Page 1 If the taxpayer elects to waive the two-year of net operating loss from all sources. Only Line 9 – Enter income that is not related carryback period and carry the NOL forward, your California sourced income and losses to a trade or business (such as dividends, enter the amount from line 25 on Part III, are considered in determining if you have a pensions, annuities, income from an line 4, column (d) and column (h). If you have California NOL. endowment, or interest earned on an NOL from more than one source/type, list Change of Residency to California. investments). each loss separately. For taxable years beginning on or after Line 11 and Line 12 – You may subtract If you have an NOL or disaster loss from prior January 1, 2002, if you have NOL carryovers nonbusiness deductions only from years (line 23), complete Part II and Part III, to and were a nonresident of California in prior nonbusiness income, including any determine the loss carryover to future years. years, the NOL carryovers must be restated nonbusiness capital gains that remain after as if you had been a California resident for all deducting nonbusiness capital losses. If your A Purpose prior years. nonbusiness deductions are larger than your Individuals, estates, or trusts use form Change of Residency from California. nonbusiness income, you may not deduct the FTB 3805V, to figure the current year NOL For taxable years beginning on or after excess. and to limit the NOL carryback/carryover and January 1, 2002, if you have NOL carryovers Line 16 – You may deduct business capital disaster loss deductions. and you become a nonresident of California, losses only up to the total of business capital Corporations use form FTB 3805Q, Net your NOL carryovers must be restated as if gains and any nonbusiness capital gains that Operating Loss (NOL) Computation and NOL you had been a nonresident of California for all remain after deducting nonbusiness capital and Disaster Loss Limitations — Corporations. prior years. losses and other nonbusiness deductions. If your residency status changes from the time Line 23 – Enter the amount of your prior year B NOLs you generate the NOL carryover to the time NOL and disaster loss carryover from your NOLs and Disaster Losses – If your you apply the NOL deduction, you will need 2016 form FTB 3805V, Part III, line 5 and deductions for the year exceed your income, to recompute the NOL carryover amount.
Recommended publications
  • Final Fire Ecology July 1.Qxd
    Investigating Fire Ecology in Ponderosa Pine Forests 2004/First Edition A Field Guide for Sixth Grade Teachers This project was made possible by generous contributions of: Publishing Information This curriculum guide was created with funding from the NPS Fire Program and Challenge Cost Share Programs. Funding for implementation was provided by the NPS Parks As Classrooms program. All right s are not reserved. Materials in this guide may be reproduced by teachers for classroom use i.e., student handout s, transp arencies, etc. All right s are reserved for all other uses. The listing of a resource in this curriculum does not presume it s endorsement by the National Park Service. This guide may be obtained by p articip ating in a teacher workshop or by visiting the Bandelier website at www.nps.gov/band. Teachers are encouraged to offer their feedback by filling out the enclosed evaluation form or con - tacting the VTF or WPS directly. Printed on recycled p aper using soy-based inks. PREFACE hen the more than 18,000 residents of Los Alamos, New Mexico awoke W on May 6, 2000, they were unaware that within the next ninety-six hours their sleepy, relaxed mount ainside community would be forever changed. A small wildland fire approximately five miles southwest of town was rapidly growing. The fire was named for the peak of it s origin, Cerro Grande. As resident s uneasily watched the column of smoke rising from the thickly forested backdrop to town, over the next days firefighters battled the blaze with mixed success. On the morning of Wednesday, May 10th, represent atives of a wide range of government agencies, including New Mexico Governor Gary Johnson, visited Los Alamos to assess the fire.
    [Show full text]
  • Greater Flagstaff Area Community Wildfire
    GREATER FLAGSTAFF AREA COMMUNITY WILDFIRE PROTECTION PLAN REVIEW & REVISION May 2012 1 PURPOSE In the summer of 2011, the Greater Flagstaff Forests Partnership (GFFP) and Ponderosa Fire Advisory Council (PFAC) initiated a project to “review” the “Community Wildfire Protection Plan for Flagstaff and Surrounding Communities in tHe Coconino and Kaibab National Forests of Coconino County, Arizona” (CWPP). First approved in 2005, the CWPP review is designed to assess the status of implementation activities and evaluate progress towards desired goals. Although not required per the authorizing legislation (Healthy Forest Restoration Act of 2003 - HFRA), nor by the CWPP itself, this was intended to analyze activity within the CWPP area that addressed goals or was influenced by the plan, and to develop a report for local government and land management agencies on findings - it was not designed to revise the text or intent of the CWPP. Primary emphasis was placed on summarizing treatment activity to date and reviewing the “Improved Protection Capabilities” section included on pages 40-43 of the Plan. INTRODUCTION The Greater Flagstaff Area Community Wildfire Protection Plan was approved by the Arizona State Forester, Coconino County, City of Flagstaff, and Ponderosa Fire Advisory Council (representing local fire departments and fire districts) in January of 2005. Jointly developed by the GFFP and PFAC, the plan covered a 939,736-acre area centered on Flagstaff. Working closely with US Forest Service staff and the NAU Forest Ecosystem Restoration Analysis (Forest ERA) program, the CWPP was designed to address the following Goal, Objectives and Principles (quoted form the CWPP): GOAL To protect Flagstaff and surrounding communities, and associated values and infrastructure, from catastrophic wildfire by means of: a) An educated and involved public, b) Implementation of forest treatment projects designed to reduce wildfire threat and improve long term forest health, in a progressive and prioritized manner, and c) Utilization of FireWise building techniques and principles.
    [Show full text]
  • 4 12 19 Final Board Packet.Pdf
    SPECIAL MEETING OF THE BOARD OF DIRECTORS District Office, 18966 Ferretti Road Groveland, CA 95321 (209) 962-7161 www.gcsd.org AGENDA April 12, 2019 10:00 a.m. Call to Order Pledge of Allegiance Roll Call of Board Members Janice Kwiatkowski, President Nancy Mora, Vice President John Armstrong, Director Spencer Edwards, Director Robert Swan, Director 1. Approve Order of Agenda 2. Public Comment Members of the public are appreciated for taking the time to attend this meeting and provide comments on matters of District business. Public comments are subject to a 3- minute time limit; 10 minutes on an individual topic. Although no action can be taken on items not listed on the agenda, please know we are listening carefully to your comments. 3. Information Items Brief reports may be provided by District staff and/or Board members as information on matters of general interest. No action will be taken by the Board during Reports, however items discussed may be recommended for discussion and action on a future agenda. Public comments will be taken after each report is provided. A. Staff Reports i. Fire Department Report ii. General Manager’s Report iii. Operations Manager’s Report iv. Administrative Services Manager’s Report B. President’s Report i. Fire Services Evaluation and Funding 4. Consent Calendar Consent Calendar items are considered routine and will be acted upon by one motion. There will be no separate discussion on these items unless a member of the Board, Staff or a member of the Public requests specific items be set aside for separate discussion.
    [Show full text]
  • Fire Ecology of Ponderosa Pine and the Rebuilding of Fire-Resilient Ponderosa Pine Ecosystems 1
    Fire Ecology of Ponderosa Pine and the Rebuilding of Fire-Resilient Ponderosa Pine Ecosystems 1 Stephen A. Fitzgerald2 Abstract The ponderosa pine ecosystems of the West have change dramatically since Euro-American settlement 140 years ago due to past land uses and the curtailment of natural fire. Today, ponderosa pine forests contain over abundance of fuel, and stand densities have increased from a range of 49-124 trees ha-1 (20-50 trees acre-1) to a range of 1235-2470 trees ha-1 (500 to 1000 stems acre-1). As a result, long-term tree, stand, and landscape health has been compromised and stand and landscape conditions now promote large, uncharacteristic wildfires. Reversing this trend is paramount. Improving the fire-resiliency of ponderosa pine forests requires understanding the connection between fire behavior and severity and forest structure and fuels. Restoration treatments (thinning, prescribed fire, mowing and other mechanical treatments) that reduce surface, ladder, and crown fuels can reduce fire severity and the potential for high-intensity crown fires. Understanding the historical role of fire in shaping ponderosa pine ecosystems is important for designing restoration treatments. Without intelligent, ecosystem-based restoration treatments in the near term, forest health and wildfire conditions will continue to deteriorate in the long term and the situation is not likely to rectify itself. Introduction Historically, ponderosa pine ecosystems have had an intimate and inseparable relationship with fire. No other disturbance has had such a re-occurring influence on the development and maintenance of ponderosa pine ecosystems. Historically this relationship with fire varied somewhat across the range of ponderosa pine, and it varied temporally in concert with changes in climate.
    [Show full text]
  • 2020 Madera-Mariposa-Merced Unit Fire Plan
    Madera-Mariposa-Merced Unit Fire Plan 2020 MMU Strategic Fire Plan Madera-Mariposa-Merced Unit Madera-Mariposa-Merced Unit Fire Plan 2020 UNIT STRATEGIC FIRE PLAN AMENDMENTS Page Section Date Numbers Description of Update Updated By Updated Updated 4/2020 Contents Page i-ii 2020 Update P4224 4/2020 Signature Page 1 Annual Update P4224 4/2020 Executive 2 Update C4200 Summary 4/2020 I Update P4224 4/2020 II None P4224 4/2020 III Update P4224 4/2020 IV Update B4220 4/2020 IV (B) Update F4208 3/2020 V Update All Battalions 4/2020 Appendix A Update P4224 4/2020 Appendix B None P4224 4/2020 Appendix C None P4224 4/2020 Appendix C-1 None P4224 4/2020 Appendix C-2 None P4224 4/2020 Appendix D None B4220 4/2020 Appendix E Update B4220 3/2020 Appendix F New P4224 4/2020 Appendix G Update B4211 3/2020 Appendix H None B4212 3/2020 Appendix I Update B4214 4/2020 Appendix J None B4215 4/2020 Appendix K None B16 4/2020 Appendix L None B17 3/2020 Appendix M Update B18 4/2020 Appendix N Update D4206 4/2020 Exhibits: Maps None GIS 4/2020 Accomplishments Update Various i Madera-Mariposa-Merced Unit Fire Plan 2020 Table of Contents UNIT STRATEGIC FIRE PLAN AMENDMENTS ............................................................. i Table of Contents .............................................................................................................ii SIGNATURE PAGE ........................................................................................................ 1 EXECUTIVE SUMMARY ................................................................................................
    [Show full text]
  • Disaster Declarations in California
    Disaster Declarations in California (BOLD=Major Disaster) (Wildfires are Highlighted) 2018 DR-4353 Wildfires, Flooding, Mudflows, And Debris Flows Declared on Tuesday, January 2, 2018 - 06:00 FM-5244 Pawnee Fire Declared on Sunday, June 24, 2018 - 07:11 FM-5245 Creek Fire Declared on Monday, June 25, 2018 - 07:11 2017 DR-4301 Severe Winter Storms, Flooding, and Mudslides Declared on Tuesday, February 14, 2017 - 13:15 EM-3381 Potential Failure of the Emergency Spillway at Lake Oroville Dam Declared on Tuesday, February 14, 2017 - 14:20 DR-4302 Severe Winter Storm Declared on Tuesday, February 14, 2017 - 14:30 DR-4305 Severe Winter Storms, Flooding, and Mudslides Declared on Thursday, March 16, 2017 - 04:48 DR-4308 Severe Winter Storms, Flooding, Mudslides Declared on Saturday, April 1, 2017 - 16:55 DR-4312 Flooding Declared on Tuesday, May 2, 2017 - 14:00 FM-5189 Wall Fire Declared on Sunday, July 9, 2017 - 14:18 FM-5192 Detwiler Fire Declared on Monday, July 17, 2017 - 19:23 DR-4344 Wildfires Declared on Tuesday, October 10, 2017 - 08:40 2016 FM-5124 Old Fire Declared on Saturday, June 4, 2016 - 21:55 FM-5128 Border 3 Fire Declared on Sunday, June 19, 2016 - 19:03 FM-5129 Fish Fire Declared on Monday, June 20, 2016 - 20:35 FM-5131 Erskine Fire Declared on Thursday, June 23, 2016 - 20:57 FM-5132 Sage Fire Declared on Saturday, July 9, 2016 - 18:15 FM-5135 Sand Fire Declared on Saturday, July 23, 2016 - 17:34 FM-5137 Soberanes Fire Declared on Thursday, July 28, 2016 - 16:38 FM-5140 Goose Fire Declared on Saturday, July 30, 2016 - 20:48
    [Show full text]
  • Fire Department Evaluation and Master Plan
    Sandoval County Fire Department, New Mexico Emergency Services Master Plan May 2016 Sandoval County (NM) Fire Department Emergency Services Master Plan 2016 Table of Contents Table of Contents ................................................................................................................... i Executive Summary ............................................................................................................... 3 Evaluation of Current Conditions ......................................................................................... 18 Organizational Overview ......................................................................................................................... 19 Governance ......................................................................................................................................... 19 Organizational Design ......................................................................................................................... 19 Service Area and Infrastructure .......................................................................................................... 22 Management Components ..................................................................................................................... 25 Foundational Management Elements ................................................................................................ 25 Agency Communication .....................................................................................................................
    [Show full text]
  • Mariposa County CWPP FEB 2021 FINAL
    RES. 2021-80 Mariposa County Community Wildfire Protection Plan FEBRUARY 2021 TBA Page 1 Signature Page 6B3E6D14AD 02/17/2021 Mike van Loben Sels Date Unit Chief CAL FIRE, Madera-Mariposa-Merced Unit Mariposa County Fire Department 6B3E6D14C1 02/18/2021 Marshall Long Date Chairperson Mariposa County Board of Supervisors 6B3E6D14D5 02/18/2021 Steve Engfer Date Chairperson Mariposa County Fire Advisory Committee Approved as to Legal Form: _____________________________6B3E6D14A3 Steven W. Dahlem, County Counsel Acknowledgments The following organizations and agencies provided invaluable time, input, and feedback to ensure the contents of the Mariposa County Community Wildfire Protection Plan update, and its associated outreach activities, were accurate and met the needs of the planning process: • Mariposa County Fire Safe Council – Barbara Cone, Executive Director • Mariposa County Planning Department – Steve Engfer, Senior Planner • Mariposa County Fire Department – John Morgan, Battalion Chief • Mariposa County Resource Conservation District – Melinda Barrett, Program Manager • Mariposa County Fire Advisory Committee • Mariposa County GIS – Ben Ogren • CAL FIRE MMU GIS – Jim Pearce Funding for this project was provided by the California Department of Forestry and Fire Protection as part of the California Climate Investments Program. Funding was also provided by Mariposa County, California. This plan update was led by a consulting team, consisting of Wildfire Planning International LLC, Wildland Professional Solutions, Inc., and Anchor Point Group LLC. Internal review was provided by Atlas Planning Solutions. Photo credits are listed below: Cover, Executive Summary – Chief Bernie Quinn (CAL FIRE, retired) Introduction, Local Environment, Cohesive Strategy Approach, Action Plan and Implementation, Appendices – Molly Mowery (Wildfire Planning International) All other image credits are listed next to figures.
    [Show full text]
  • Black-Backed Woodpecker (Picoides Arcticus) Status Review Under the California Endangered Species Act
    Black-backed Woodpecker (Picoides arcticus) Status Review under the California Endangered Species Act John Muir Project of Earth Island Institute and Center for Biological Diversity February 11, 2013 Prepared by Chad Hanson, Ph.D. TABLE OF CONTENTS Introduction 1 Executive Summary 1 I. Habitat Essential to the Continued Existence of the Species 4 A. Range of Subspecies 4 B. Suitable Habitat 8 1. Nesting Habitat 9 2. Foraging Habitat 14 3. Home-range Size 17 II. Listing the Black-backed Woodpecker is Warranted Because the Continued Existence of the Black-backed Woodpecker in California is in Serious Danger or is Likely to Become So in the Foreseeable Future Due to One or More Listing Factors 19 A. Present or Threatened Modification or Destruction of the BBWO’s Habitat 19 1. BBWO Habitat Loss Relative to Historic Extent 19 2. Extreme Scarcity of Moderate and High Quality Suitable Habitat 22 3. Destruction of Habitat and Lack of Regulatory Mechanisms to Protect the Species or Its Habitat 28 a. Post-disturbance Salvage Logging 28 b. Ongoing Fire Suppression 32 c. Forest Thinning—Suppression of Natural Tree Mortality 32 4. Current Laws and Regulations Do Not Protect BBWO Habitat 34 a. Public Land 34 i. U.S. Forest Service’s Elimination of the Wildlife Viability Requirement 34 ii. Sierra Nevada Forest Plan Amendment 2001 and 2004 36 iii. Northwest Forest Plan 1994 Record of Decision 39 b. Private Lands 40 i. California Forest Practices Rules 40 ii. Oregon Forest Practices Act 42 5. Significant Post-fire Salvage Logging is Occurring on Public and Private Lands 42 a.
    [Show full text]
  • The Detwiler Fire Is Active at Night, and a Scientist Says That's Relatively
    The Detwiler Fire is active at night, and a scientist says that’s relatively new By Lewis Griswold Modesto Bee, Saturday, July 22, 2017 A prolonged drought, tall grasses, steep terrain and erratic winds are making the Detwiler Fire in Mariposa County difficult to get under control, the California Department of Forestry and Fire Protection said. But something else seems to be at play – high temperatures and low humidity at night are keeping the fire going. It’s unclear if global climate change is to blame, but a professor of fire science at the University of California Center for Fire Research and Outreach said firefighters have been reporting in recent years that wildfires in California aren’t slowing down at night like they used to. The 70,000-plus-acre Detwiler fire burning near Yosemite National Park west of Mariposa can be seen from a National Oceanic and Atmospheric Administration satellite above. The satellite imagery shows wind pushing the smoke. The Detwiler Fire, which started July 16, had destroyed 60 homes and burned 75,200 acres as of Saturday morning and was 30 percent contained. Full containment is not expected until Aug. 5. But the evacuation order for Mariposa was lifted Friday. Meanwhile, smoke has been drifting into the San Joaquin Valley, prompting the San Joaquin Valley Air Pollution Control District to issue a health caution. Last week, Cal Fire noted that a lack of higher humidity at night was allowing the Detwiler Fire to keep growing. For example, from the evening of July 18 to the next morning, the fire nearly doubled, expanding from 25,000 acres to 45,724.
    [Show full text]
  • Fire Management Today Is Published by the Forest Service of the U.S
    Fire today ManagementVolume 62 • No. 2 • Spring 2002 NATIONAL FIRE PLANLAN United States Department of Agriculture Forest Service Fire Management Today is published by the Forest Service of the U.S. Department of Agriculture, Washington, DC. The Secretary of Agriculture has determined that the publication of this periodical is necessary in the transaction of the public business required by law of this Department. Fire Management Today is for sale by the Superintendent of Documents, U.S. Government Printing Office, at: Internet: bookstore.gpo.gov Phone: 202-512-1800 Fax: 202-512-2250 Mail: Stop SSOP, Washington, DC 20402-0001 Fire Management Today is available on the World Wide Web at <http://www.fs.fed.us/fire/planning/firenote.htm>. Ann M. Veneman, Secretary April J. Baily U.S. Department of Agriculture General Manager Dale Bosworth, Chief Robert H. “Hutch” Brown, Ph.D. Forest Service Managing Editor Jerry Williams, Director Madelyn Dillon Fire and Aviation Management Editor The U.S. Department of Agriculture (USDA) prohibits discrimination in all its programs and activities on the basis of race, color, national origin, sex, religion, age, disability, political beliefs, sexual orientation, or marital or family status. (Not all prohibited bases apply to all programs.) Persons with disabilities who require alternative means for communication of program information (Braille, large print, audiotape, etc.) should contact USDA’s TARGET Center at (202) 720-2600 (voice and TDD). To file a complaint of discrimination, write USDA, Director, Office of Civil Rights, Room 326-W, Whitten Building, 1400 Independence Avenue, SW, Washington, DC 20250-9410 or call (202) 720-5964 (voice and TDD).
    [Show full text]
  • Ferguson Fire Is Still a Major Threat
    California’s oldest weekly newspaper of continuous publication “Covering Mariposa County Like The Stars” Established 1854 — 163rd Year Official County Newspaper Mariposa, California • Thursday, July 19, 2018 • Issue No. 29 Photo by Nicole W. Little An empty bulldozer transport trailer was symbolic on Monday when an escort took place for Braden Varney, the local firefighter who was killed last weekend during the Ferguson Fire. Local residents lined the streets on Monday to pay tribute to the CAL FIRE firefighter. Varney was a 10-year employee of CAL FIRE, working as a dozer operator. MARIPOSA COUNTY MOURNS Death of firefighter Ferguson Fire is brings heavy hearts By GREG LITTLE Editor still a major threat By Gazette staff perich, chief of the CAL FIRE Even with heavy smoke hanging in the air, it was noth- Madera-Mariposa-Merced Unit. ing compared to the heavy hearts throughout Mariposa It’s possible history is in the The reason, said Koerperich, is County following the death of a local firefighter. making in Mariposa County — because they have always focused Braden Varney, 36, a heavy equipment operator with and not in a good way. on making sure fire never gets CAL FIRE, died in a bulldozer accident last weekend The Ferguson Fire, which start- into that terrain, which is rug- near Jerseydale. ed last Friday night in the Merced ged, steep and has tree mortality Varney was a heavy equipment operator stationed at River Canyon near the Ferguson issues. the Merced-Mariposa-Madera CAL FIRE Unit Head- slide, has made its way into the The fire broke out just three quarters in Mariposa.
    [Show full text]