Creating the Ultimate Housework Workout


Robert Wright for The New York Times


Chris Ely, an English butler, and Carol Johnson, a fitness instructor at Crunch NYC, perfecting a houseworkout.







CAN housework help you live longer? A New York Times blog post by Gretchen Reynolds last month cited research linking vigorous activity, including housework, and longevity. The study, which tracked the death rates of British civil servants, was the latest in a flurry of scientific reports crediting domestic chores with health benefits like a lowered risk for breast and colon cancers. In one piquant study published in 2009, researchers found that couples who spent more hours on housework had sex more frequently (with each other) though presumably not while vacuuming. (The report did not specify.)




Intrigued by science that merged the efforts of a Martha with the results of an Arnold (a buffer buffer?), this reporter challenged a household expert and a fitness authority to create the ultimate housework workout — a houseworkout — in her East Village apartment. Perhaps she could add a few years to her own life while learning some fancy new moves for her Swiffer. Christopher Ely, once a footman at Buckingham Palace, and Brooke Astor’s longtime butler, was appointed cleaner-in-chief. Mr. Ely is a man who approaches what the professionals call household management with the range and depth of an Oxford don. Although he is working on his memoirs (he described his book as a room-by-room primer with anecdotes from his years in service), he was happy enough to put his writing aside for an afternoon. His collaborator was Carol Johnson, a dancer and fitness instructor who develops classes at Crunch NYC, including those based on Broadway musicals like “Legally Blonde” and “Rock of Ages.”


Mr. Ely arrived first, beautifully dressed in dark gray wool pants, a black suit coat and a crisp white shirt with silver cuff links. He cleans house in a white shirt? “I know how to clean it,” he countered, meaning the shirt. When Ms. Johnson appeared (in black spandex and a ruffly white chiffon blouse, which she switched out for a Crunch T-shirt), theory, method and materials were discussed.


“If you’re dreading the laundry,” Ms. Johnson said, “why not create a space where it’s actually fun to do by putting on some music?” If fitness is defined by cardio health, she added, it will be a challenge to create housework that leaves you slightly out of breath. “I’m thinking interval training,” she said. As it happens, one trend in exercise has been workouts that are inspired by real-world chores, or what Rob Morea, a high-end Manhattan trainer, described the other day as “mimicking hard labor activities.” In his NoHo studio, Mr. Morea has clients simulate the actions of construction workers hefting cement bags over their shoulders (Mr. Morea uses sand bags) or pushing a wheelbarrow or chopping wood.


Mr. Ely averred that service — extreme housekeeping — is physically demanding, with sore feet and bad knees the least of its debilitating byproducts. Mr. Ely still suffers from an injury he incurred while carrying a poodle to its mistress over icy front steps in Washington When the inevitable occurred, and Mr. Ely wiped out, he threw the dog to his employer before falling hard on his backside. And the right equipment matters: After two weeks’ employ in an Upper East Side penthouse, he was handed a pair of Reeboks by his new boss, the better to withstand the apartment’s wall-to-wall granite floors. (For cleaning, Mr. Ely wears slippers, deck shoes or socks.)


Mr. Ely, whose talents and expertise are wide-ranging (he can stock a wine cellar, do the flowers, set a silver service, iron like a maestro and clean gutters, as he did once or twice at Holly Hill, Mrs. Astor’s Westchester estate), is a minimalist when it comes to materials. He favors any simple dish detergent as a multipurpose cleaner, along with a little vinegar, for glass, and not much else. “Dish detergent is designed for cutting grease; there’s nothing better,” he said. He’s anti-ammonia, anti-bleach. He said bleach destroys fabric, particularly anything with elastic in it. “Knickers and bleach are a terrible combination,” he said. “I had a boss who thought he had skin cancer. His entire trunk had turned red and itchy.” It seems his underpants were being washed in bleach. (Collective wince.) “It’s horrible stuff.”


As for tools, he likes a cobweb cleaner — this reporter had bought Oxo’s extendable duster, which has a fluffy orange cotton duster that snaps onto a sort of wand, but Mr. Ely prefers the kind that looks like a round chimney brush. (If you live in a house, he also suggests leaving the cobwebs by the front and back doors, so the spiders can eat any mosquitoes coming or going.) Choose a mop with microfiber fronds (he suggested the O Cedar brand) because it dries quickly and doesn’t smell. And a sturdy vacuum. Also, stacks of microfiber cloths or a terry cloth towel ripped up.


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Jobless claims fell last week to 350,000, close to 4 1/2-year low













Fresh and Easy hiring sign


Construction takes place at a future Fresh & Easy supermarket in Los Angeles.
(Damian Dovarganes / Associated Press)





































































WASHINGTON -- First-time claims for unemployment benefits fell to 350,000 last week, close to the 4 1/2-year low, the Labor Department said Thursday.


The figure for the week that ended Saturday was down 12,000 from the revised reading from the previous week. It brought weekly jobless claims down to the level that economists say is consistent with moderate job growth.


The less-volatile four-week average also dropped last week, by 11,250 to  356,750, as the jobs market continued its recovery from a spike in claims last month caused by Superstorm Sandy.





The four-week average was the lowest since March 2008. And the only time since then the weekly unemployment claims figure was lower than last week was in early October, when the figure hit 342,000.


The latest reading on the jobs market beat analyst expectations of about 360,000 new claims and comes about a week before the government releases the December unemployment report.


Economists surveyed by Reuters expect the report to show the economy added about 143,000 jobs, roughly the same as in November.


[Updated 8 a.m. Dec. 27: Last week's data included an unusually large number of states that had to estimate their claims figures because of government holiday closures, the Labor Department said. California and 13 other states provided their own estimates, and the Labor Department estimated figures for five other states.]


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2012: A good year for investors


Home prices dip as seasonal slowdown begins



Follow Jim Puzzanghera on Twitter and Google+.






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Contested UTLA panel elections signal internal fissures









The young staff at the Alexander Science Center has been hard hit by seniority-based layoffs, the main factor behind a turnover of at least 28 teachers in the last five years — this in a school with a faculty of about 28.


Teachers say that the students at the USC-adjacent campus have suffered from the lack of stability and that the faculty has felt frustrated and voiceless.


But now, three instructors from the Alexander science school are among the freshman class of delegates to the House of Representatives for United Teachers Los Angeles, the teachers union in the L.A. Unified School District.








The House is the union's official decision-making body: It selects candidates to endorse in elections and has the final say on policy — taking precedence over the president and the board of directors.


The recent elections, concluded this month, were the most contested in years, by far.


Of 32 election districts, 22 featured contested bids for seats that typically could be had for the asking through a self-nomination process. In all, 396 candidates vied for 209 positions, with 100 won by teachers not in the current House.


The ideology of the new delegates is varied, and still evolving. They are concerned about job security, teacher turnover, performance evaluations and funding levels. But they are also worried about what some see as a combative but ineffectual and sometimes wrongheaded union and a demanding, ossified district bureaucracy.


The level of interest in the House elections surprised union leaders and veteran teachers alike — some of whom greeted the nouveau activism with concern. They note that outside groups encouraged teachers to run and worry that such groups will try to influence union policy.


Two outside groups are local arms of national organizations, Educators 4 Excellence and Teach Plus. A third group, Teachers for a New Unionism, is headed by Mike Stryer, a Fairfax High teacher on leave who lost a bid for the school board four years ago. His team reached teachers through home mailings, urging them to run.


All the groups are funded by major nonprofits, such as the Bill & Melinda Gates Foundation, which has huge investments in education research and sometimes controversial policy positions. And all assert their desire for a union that better serves the interests of teachers as well as students.


Some in UTLA perceive an unholy alliance among these groups, their sponsoring foundations and L.A. schools Supt. John Deasy, a former Gates official.


"Taking over our House of Reps is clearly their strategy to destroy us," wrote teacher Anne Zerrien-Lee in an email posted to an online teachers forum.


"We have enough enemies outside of UTLA that we shouldn't have to deal with school district and Gates puppets within," said regional union leader Scott Mandel in an interview.


Without question, the outside groups see things differently than the leadership of UTLA.


Notably, the union has wanted to limit, as much as possible, the effect of test scores on a teacher's performance evaluation. The outside groups or their funders have backed the use of standardized test scores — or formulas based on them — as one key measure of a teacher's effectiveness.


Secondly, the outside groups want layoffs based on teacher effectiveness rather than seniority; the unions defend the seniority system as the most equitable approach.


Still, Teach Plus wasn't trying to recruit candidates who passed a litmus test, said Executive Director John Lee.


"Our desire wasn't to have a Teach Plus caucus but to connect teachers with leadership opportunities," Lee said.


The new delegates emphasize their loyalty to their profession and to their mission.


"I love teaching," said 35-year-old Antoinette Pippin, a fourth-grade teacher at Alexander Science Center. "I love my students, but I'm seeing a lot of things right now that are bad for my students and bad for teachers."





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Marvel's Peter Parker in perilous predicament


PHILADELPHIA (AP) — After 50 years of spinning webs and catching a who's who of criminals, Peter Parker is out of the hero game.


But Spider-Man is still slinging from building to building — reborn, refreshed and revived with a new sense of the old maxim that Ben Parker taught his then-fledgling nephew that "with great power, comes great responsibility."


Writer Dan Slott, who's been penning Spidey adventures for the better part of the last 100 issues for Marvel Entertainment, said the culmination of the story is a new, dramatically different direction for the Steve Ditko and Stan Lee-created hero.


"This is an epic turn," Slott said. "I've been writing Spider-Man for 70-plus issues. Every now and then, you have to shake it up. ... The reason Spider-Man is one of the longest running characters is they always find a way to keep it fresh. Something to shake up the mix."


And in the pages of issue 700, out Wednesday, it's not just shaken up, it's turned head over heels, spun in circles, kicked sky high and cracked wide open.


Parker's mind is trapped in the withered, decaying dying body of his nemesis, Doctor Octopus aka Otto Octavius. Where's Doc Ock? Inside Parker's super-powered shell, learning what life is like for the brilliant researcher who happens to count the Avengers and Fantastic Four as friends and family.


The two clash mightily in the pages of issue 700, illustrated by Humberto Ramos and Victor Olazaba. But it's Octavius who wins out and Parker is, at least for now, gone for good, but not before one more act of heroism.


Slott said that it's Parker, whose memories envelop Octavius, who shows the villain what it means to be a hero.


"Gone are his days of villainy, but since it's Doc Ock and he has that ego, he's not going to try and just be Spider-man, he's going to try to be the best Spider-Man ever," said Slott.


Editor Stephen Wacker said that while Parker is gone, his permanence remains and his life casts a long shadow.


"His life is still important to the book because it affects everything that Doctor Octopus does as Spider-Man. Seeing a supervillain go through this life is the point — trying to be better than the hero he opposed," Wacker said.


"Doc has sort of inspired by Peter's life. That's what I mean when he talks about the shadow he casts," he said.


The sentiment echoes what Uncle Ben said in the pages of "Amazing Fantasy" No. 15, Slott said.


Editor Stephen Wacker called it a fitting end to the old series, which sets the stage for a new one — "The Superior Spider-Man" early next year — because it brings Peter Parker full circle, from the start of his crime-fighting career to the end.


"In his very first story, his uncle died because of something he did so the book has always been aimed at making Peter's life as difficult as possible," Wacker said. "The book has always worked best when it's about Peter Parker's life, not Spider-Man's."


And with Octavius influenced by Parker's life — from Aunt May to Gwen Stacy to Mary Jane — it will make him a better person, too.


"Because Doctor Octopus knows all of those things and will make decisions on what he saw Peter going through," Wacker said. "In a way, he gets the ultimate victory as he becomes a better hero."


___


Follow Matt Moore at www.twitter.com/MattMooreAP


___


Online:


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One Illness After Another, and an Eviction Looming





As the water surged through the basement apartment of a Coney Island town house during Hurricane Sandy, Jeffrey Cowen, a cherubic and chatty sort, tried to calm down the two tenants who had remained with him in the building.







Michelle V. Agins/The New York Times

Jeffrey Cowen, 51, in his Coney Island apartment. His illnesses have led to his falling about $8,400 behind in his rent.




The Neediest CasesFor the past 100 years, The New York Times Neediest Cases Fund has provided direct assistance to children, families and the elderly in New York. To celebrate the 101st campaign, an article will appear daily through Jan. 25. Each profile will illustrate the difference that even a modest amount of money can make in easing the struggles of the poor.


Last year donors contributed $7,003,854, which was distributed to those in need through seven New York charities.








2012-13 Campaign


Previously recorded:

$3,512,137



Recorded Friday:

302,605



*Total:

$3,814,742



Last year to date:

$3,648,728




*Includes $709,856 contributed to the Hurricane Sandy relief efforts.


The Youngest Donors


If your child or family is using creative techniques to raise money for this year’s campaign, we want to hear from you. Drop us a line on Facebook or talk to us on Twitter.





“The water is not here yet, and we have two more floors and the roof,” Mr. Cowen, 51, recalled telling them, as everybody stood in his first-floor studio apartment. “It’s not time to panic. Even if the water gets in here, we’re still not going to panic, because that’s how people get hurt.”


This levelheadedness seems to inform his attitude about his illnesses — spinal stenosis, diabetes, hypertension and heart problems. Mr. Cowen has been to the operating room enough, he said, that he has developed a “shtick”:


“I say to the doctors, ‘Listen up — Rule No. 1: I don’t want to hear “Oops!”


“ ‘Rule No. 2: I don’t want to hear: “Dr. Brown, we haven’t seen anything like this since med school.” ’ ”


Nonetheless, Mr. Cowen’s illnesses have led to his falling about $8,400 behind in his rent; he could face eviction proceedings beginning next month.


Mr. Cowen, a counselor at John V. Lindsay Wildcat Academy, a charter school for at-risk youth, was born in Washington Heights in Manhattan but grew up with two siblings in Portsmouth, Ohio.


Mr. Cowen’s father owned a pallet-making business located in Portsmouth and Columbus, Ohio. The business thrived until the main plant in Portsmouth burned to the ground, he said.


The family eventually received welfare benefits.


Mr. Cowen received a bachelor’s degree in psychology from the Ohio State University, and another in political science from Antioch College. He went to Los Angeles after his five-year marriage ended in divorce. In 2000, an online relationship brought him to New York, and when the relationship ended, he stayed.


In 2007, he began feeling “a tingling down my spine.” An M.R.I. revealed that he had spinal stenosis, a narrowing of the spinal column that puts pressure on the cord. He had surgery to remove a piece of bone from his vertebrae to relieve pressure, he said.


In June 2010, he began feeling sick, and so run-down that he frequently missed work. When his sick days and vacation days were used up and he could not work, he had no income. About four months later, he had a heart attack, and had stents implanted. Because he had worked sporadically, he had fallen $3,300 behind in his rent and utilities, he said. Within nine months, he had recovered financially, he said.


“Around early fall of last year, I became weaker and weaker,” Mr. Cowen said. He exhausted his vacation and sick days and again began falling behind on his rent and bills. He said he did not seek medical care because disability payments would not be enough for him to make his rent. Being out of the hospital allowed him to work, if only intermittently.


“I popped children’s aspirin like M & M’s just to keep the blood flowing,” he said, but eventually he went to the hospital, where he found out he needed heart surgery — a triple bypass. He also found out that he had hypertension and diabetes.


Now, Mr. Cowen is back at work, trying to keep up with his rent and to pay his landlord extra each month to bring his rent current. He said he was relieved when he received assistance from the Metropolitan Council on Jewish Poverty, a beneficiary agency of UJA-Federation of New York, one of the organizations supported by The New York Times Neediest Cases Fund. Met Council drew $1,387 from the fund to help him pay outstanding electric and heating bills.


Mr. Cowen is applying to various sources for ways to pay the back rent, but he said that soon his landlord might have to initiate eviction proceedings.


And while he acknowledges that sometimes the whole situation “feels like a house of cards,” he does not feel sorry for himself. “It’s not unusual right now,” he said. “In this country, working people are often one medical disaster away from financial ruin.”


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Starbucks uses coffee cup messages to push for 'fiscal cliff' deal









WASHINGTON -- When Obama administration officials and congressional lawmakers take a break from their wrangling over the "fiscal cliff" to grab some Starbucks coffee, they'll get a message right on their cup imploring them to strike a deal.


Employees in Starbucks Corp.'s Washington stores will write "Come Together" on customers' cups in hopes of pushing policymakers to avoid the tax increases and federal spending cuts coming on Tuesday.


"Rather than be bystanders, we have an opportunity -- and I believe a responsibility -- to use our company's scale for good by sending a respectful and optimistic message to our elected officials to come together and reach common ground on this important issue," Starbucks Chief Executive Howard Schultz said on the company's blog Wednesday.





"It's a small gesture, but the power of small gestures is what Starbucks is about!" Schultz wrote. "Imagine the power of our partners and hundreds of thousands of customers each sharing such a simple message, one cup at a time."


The campaign, which is set to run Wednesday through Friday, is the first time the company has asked its employees to write a specific message on customers' cups, he said.


"We're paying attention; we're greatly disappointed in what's going on and we deserve better," Schultz said in an interview with Reuters. "If [talks] do not progress, we will make this much bigger."


Schultz is one of several high-profile chief executives who are urging the White House and congressional leaders to make a deficit-reduction deal that would avoid the fiscal cliff. Most economists say the automatic tax increases and spending cuts would push the U.S. into another recession in the first half of next year.


The White House said President Obama would fly back to Washington on Wednesday night to work on a deal, leaving his family's holiday vacation in Hawaii. House and Senate lawmakers are to be back in Washington on Thursday after their holiday breaks.


Schultz said the company plans to push the "Come Together" message via social media, online and print advertisements.


It isn't the first time he's injected himself into Washington politics.


After the rancorous debate over raising the nation's debt limit in mid-2011, Schultz urged business leaders to withhold political contributions until Obama and Congress could "deliver a fiscally disciplined long-term debt and deficit plan to the American people."


Schultz made no federal political contributions after that point, according to the Center for Responsive Politics. He had made $25,600 in contributions from 2007 until mid-2011, including $4,600 to Obama's first presidential campaign.


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Follow Jim Puzzanghera on Twitter and Google+.





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U.S. drone strategy in Yemen is fraught with peril









AL SARRAIN, Yemen — The U.S. drone flew over a cluster of mud houses on a ridge and, according to Yemeni officials, locked onto Adnan Qadhi, a mercurial man of many guises, including radical militant, peace mediator, preacher of violence and army general.


Villagers said Qadhi climbed out of his utility vehicle the night of Nov. 7 to make a cellphone call shortly before the missile struck. His photo — broad face peering from beneath a tilted red beret, stars on his epaulets — now hangs in a small grocery store in a land where farmers work narrow fields below the villas of politicians, tribal leaders and a former president that rise like fortresses on nearby hilltops.


Some here call him a martyr, others a fanatic. But the life and death of Qadhi, a senior officer in the 1st Armored Division who preached holy war in mosques and donned government-issued fatigues, epitomizes the political instability, tribal intrigue, crisscrossing allegiances and radical Islamist passions the United States must sort out when targeting militants in Yemen. At times, Washington risks being drawn into internal conflicts and becoming increasingly despised in the Arab world's poorest nation.





PHOTOS: A new breed of drones


Extremists here have a history of shifting tactics and circumstances. They were pressed into service by the government of former President Ali Abdullah Saleh when needed, then arrested and jailed when the political winds changed. Later they vanished from prisons by the scores, set loose across tribal lands. Yemeni security officials say that era is ending, and they're stepping up military offensives to rout extremists — fighters from Libya, Somalia and other nations, and assassins on motorcycles intent on killing intelligence officials.


At the same time, the Obama administration has intensified airstrikes against the Yemeni group Al Qaeda in the Arabian Peninsula, which plotted in 2009 and 2010 to blow up American airliners. A 2011 drone attack killed Anwar Awlaki, an American-born Muslim preacher and militant recruiter. Weeks later, a U.S. airstrike killed Awlaki's 16-year-old son, who tribesmen and relatives say had no links to terrorism.


The Long War Journal, a website that tracks U.S. drone activity, reports that since 2002, America has launched 57 airstrikes in Yemen, killing 299 militants and 82 civilians. The number of strikes has risen dramatically from four in 2010 to 40 so far this year.


FULL COVERAGE: Drones


"Why do these Americans come and interfere in Yemen?" said Radhwan Dahrooj, the grocer in Al Sarrain. "Why do they kill our people? If they have charges against someone why do they not arrest him and bring him to justice?"


Qadhi was sentenced to prison four years ago for plotting an attack on the U.S. Embassy in Sana, the capital, that killed at least 16 people, no Americans among them. With the help of clansmen and army officials, he was released shortly afterward and resumed his old life: militant and officer in the 1st Armored Division, led by Maj. Gen. Ali Mohsin Saleh Ahmar, a commander described in a 2005 U.S. diplomatic cable as "dealing with terrorists and extremists."


When uprisings against President Saleh swept the country in 2011, the brigade mutinied and battled with competing tribes and security units for control of Sana.


What began as a peaceful revolution against Saleh tipped the nation — already fighting a rebellion in the north and a secessionist movement in the south — into deeper turmoil. Al Qaeda in the Arabian Peninsula and its affiliate Ansar al Sharia exploited the unrest, taking over territory in the south. That gave Qadhi an opportunity to expand his militant ambitions even as he slipped into another of his guises, currying favor with the government by mediating a truce between Yemeni officials and an Al Qaeda faction.


The U.S., which this year has given Yemen $337 million in military and security aid, would not confirm that a drone targeted Qadhi. Yemeni officials and villagers, who heard a plane circling that night, said a U.S. airstrike killed him not far from his home in Beit al Ahmar. Though Qadhi was an active Al Qaeda recruiter and often accused Washington in his sermons of wanting to keep Yemen divided and in chaos, it is not clear what specific danger he was seen as presenting to the United States.


Washington has no precise rules on the criteria for targeting militants with drone strikes. But President Obama has said that an extremist must present an imminent threat to the U.S. or its allies, as Yemen's Al Qaeda branch is considered to do, and that arrest would be impossible.


A former senior U.S. intelligence official said Qadhi's arrest for the 2008 embassy attack would not have been enough to put him on an assassination list. White House counter-terrorism advisor John Brennan has said that militants battling solely to overthrow the government in Sana are not targeted. But Qadhi's 1st Armored Division was certainly a threat to the Yemeni government and the country's stability.


Yemeni officials said the nation's new president, Abdu Rabu Mansour Hadi, approved the strike against Qadhi after determining that an attempt to arrest him in his neighborhood could have led to more deaths. The officials said they were unaware of intelligence linking Qadhi to any active plot.


The danger in the drone program is the potential for U.S. intelligence and airstrikes to be manipulated by Yemenis seeking to weaken the competing clans and political factions. For example, Obama and his top generals felt misled in 2010 when Obama signed off on an airstrike against a senior militant that killed six people, including the deputy governor of Mareb province. The strike was based entirely on intelligence provided by the Yemenis, who had not told the U.S. that the governor would be there, a former senior U.S. official said.


Since Hadi took office in February, the cooperation and trust between the Yemeni government and the U.S. has vastly improved, U.S. and Yemeni officials say.


There are many potential drone targets. For decades, young men have left Yemen to become foot soldiers and bomb makers among the militants in Afghanistan, Algeria, Pakistan, Iraq and Libya. Some of them have come home.


One was Rashad Mohammed Saeed, who left at 15 and became a confidant of Osama bin Laden, fighting beside him in Afghanistan. He returned to Yemen around 2000 and in an interview said he had put aside his weapons to start the Renaissance Union Party, made up of former militants who run for parliament seats.





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Just got a new iPhone, iPad or Android device for Christmas? Gameloft cuts popular iOS and Android games to 99¢









Title Post: Just got a new iPhone, iPad or Android device for Christmas? Gameloft cuts popular iOS and Android games to 99¢
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Reaction to the death of actor Jack Klugman


Celebrities on Monday reacted to the death of "Odd Couple" star Jack Klugman, who died Monday at age 90. Here are samples of sentiments expressed on Twitter:


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"R.I.P. Jack Klugman, Oscar, Quincy a man whose career spanned almost 50 years. I first saw him on the Twilight Zone. Cool guy wonderful actor." — Whoopi Goldberg.


___


"You made my whole family laugh together." — Actor Jon Favreau, of "Swingers," ''Iron Man" and other films.


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"I worked with Jack Klugman several years ago. He was a wonderful man and supremely talented actor. He will be missed" — Actor Max Greenfield, of the "New Girl" on Fox.


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"So sorry to hear that Jack Klugman passed away. I learned a lot, watching him on television" — Dan Schneider, creator of Nickelodeon TV shows "iCarly," ''Drake and Josh" ''Good Burger," ''Drake & Josh."


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Corporate tax rate overhaul may be part of a 'fiscal cliff' deal









WASHINGTON — Amid the wrangling over the so-called fiscal cliff, President Obama and congressional Republicans can agree on something: They want to lower the corporate tax rate.


The U.S. has the highest overall rate of any of the world's developed economies. It took the top spot in March after Japan reduced its rate, mimicking other countries that have lowered taxes to lure new businesses and keep existing companies from leaving.


Negotiations to avert automatic income tax increases and federal spending cuts scheduled to kick in Jan. 1 could provide the impetus for U.S. policymakers to tackle an overhaul of the corporate tax code next year.





The White House wants to put a corporate tax overhaul, along with changes to the individual income tax system, on a fast track as part of any deal to avoid the "fiscal cliff."


The centerpiece of an overhaul would be slashing the 35% corporate tax rate, a goal long sought by corporate executives and lobbyists.


Quiz: How much do you know about the 'fiscal cliff'?


"In the name of global competitiveness, I think that has largely been agreed to," Jim McNerney, chief executive of Boeing Co., said about how both parties view the need for major corporate tax changes.


In February, Obama proposed lowering the federal rate to 25% for manufacturing companies and to 28% for other firms. Rep. Dave Camp (R-Mich.), chairman of the House Ways and Means Committee, has been pushing a plan to lower the rate to 25% for all corporations.


In both cases, the rate cuts would be accompanied by the elimination of some of the numerous tax breaks that allow many companies to pay a much lower effective tax rate — and sometimes to avoid paying any corporate taxes at all.


"The administration's position on this is very much in sync with what Republicans say they want, which is a lower rate and a broader base," said Jared Bernstein, a senior fellow at the Center on Budget and Policy Priorities and the former chief economist for Vice President Joe Biden.


But there still are some obstacles to a deal.


Some Democrats want to use an overhaul to increase the amount of tax revenue coming from corporations, while Republicans want to keep the amount the same. The White House and congressional Republicans also differ on how the U.S. should treat money earned abroad.


And the business community itself is divided. Many small companies file taxes as individuals. They're opposed to any "fiscal cliff" deal that would raise their rates while giving corporations a rate reduction.


Analysts said the obstacles could be overcome because there is consensus around the broader point that the U.S. needs to bring its corporate tax rate in line with other developed nations.


"Regardless of your political persuasion, it is unquestionably the case that the nominal U.S. corporate tax rate is much higher than that of peer countries," said Edward Kleinbard, a USC law professor and former chief of staff of Congress' Joint Committee on Taxation.


The case for corporate tax reform got a boost when the overall U.S. rate of 39.1%, which includes federal, state and local corporate taxes, became the highest this year among the 34 nations in the Organization for Economic Cooperation and Development. Two decades ago, the U.S. was 13th.


"At one time in the '80s, we had a competitive corporate tax rate," said Dorothy Coleman, vice president of tax and domestic economic policy for the National Assn. of Manufacturers. "We've fallen behind by standing still."


Quiz: The year in business


But the rate in the tax code isn't what many companies pay because of a host of deductions and tax credits. In 2011, the effective corporate tax rate in the U.S. was 29.2%, roughly in line with the 31.9% average of the six other largest developed economies, the Obama administration said.


The White House said that parity does not mean the statutory rate shouldn't be reduced. It simply means that many tax breaks should be eliminated, allowing the rate to be lowered without adding to the deficit.





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