Kenyan rivals meet for first time since elections

By KATY POWNALL, Associated Press Writer

NAIROBI, Kenya - Kenya's president and its main opposition leader met Thursday for the first time since the disputed Dec. 27 presidential vote sparked nationwide violence that left hundreds dead.

President Mwai Kibaki and opposition leader Raila Odinga arrived at the president's office in downtown Nairobi for the meeting. They were accompanied by former U.N. Secretary-General Kofi Annan, who brokered their talks and is mediating.

Kibaki had insisted on direct talks with Odinga, who refused to meet without a mediator. Annan is leading a mediation mission of the African Union that began work Wednesday.

Some 700 people have been killed in violence that erupted after Kibaki was declared winner of the elections despite a deeply flawed vote tally.

International allies have urged Kibaki and Odinga to negotiate a power-sharing agreement that might create a new position of prime minister for Odinga.

Kibaki told Annan that he wants to resolve the political crisis, a government statement said.

"President Kibaki also informed Mr. Annan ... on steps his government was taking to open political dialogue and ensure national reconciliation and healing," the statement said.

In another encouraging sign, Uganda's President Yoweri Museveni won an agreement from both sides to set up a judicial commission to investigate vote rigging. Museveni met separately with Kibaki and Odinga on Wednesday.

On Wednesday, Annan persuaded Odinga to call off protests that had been planned for Thursday in defiance of a government ban. Scores of Odinga's supporters have been gunned down by riot police in earlier demonstrations.

New York-based Human Rights Watch, meanwhile, said Thursday it has evidence that opposition party leaders "actively fomented," organized and directed ethnic attacks in Kenya's western Rift Valley, where some of the worst violence has been perpetrated in the aftermath of the disputed election.

Human Rights Watch said more attacks are being planned on members of Kibaki's Kikuyu tribe. An opposition legislator from the region denied the charges.

How to overcome 7 common tax terrors

Kay Bell

Admit it. You're afraid of your 1040. That's OK. A lot of us are. And our tax fears, sometimes irrational, sometimes warranted, cause us to do a lot of dumb things when it comes to our annual returns.

Some people put off filing, some don't file at all. But fear doesn't have to paralyze you. Here are seven common tax terrors, how real they are (or aren't) and how you can overcome them.

These fears paralyze many taxpayers, but Bankrate's solutions can help you move through them.

7 reasons taxpayers tremble

1. Afraid I can't do my taxes myself.
2. Afraid I'll overlook a tax break.
3. Afraid I'll make a mistake that will cost me money.
4. Afraid that my tax adviser is incompetent or a crook.
5. Afraid I'll get audited.
6. Afraid to e-file because my personal info could be lost or stolen.
7. Afraid to file because I can't pay.

1. Afraid I can't do my taxes myself
This fear, unfortunately, is too often justified. And it gets truer every year as federal lawmakers add provisions and pages year after year. The tax law publisher CCH Inc. notes that the 1913 tax code took up 400 pages in its "Standard Federal Tax Reporter." By 2007, CCH filled more than 67,000 pages of that document with tax law intricacies.

"The law is very complicated and filling out the returns is somewhat mind-boggling," says Robert Simon, partner at Eisner & Lubin in New York. "The media keeps telling everyone how difficult it is and people just get panicky. They sit down and start (the filing process) with all this in the back of their minds. I can understand why people would be afraid to do it."

Such fear, says Simon, is nothing to be embarrassed about. "If you ask congressmen who actually wrote the laws, many don't do their own returns," he says. "They're writing policy, not looking at it from an accounting point of view."

The way our tax system works also adds to this fear.

"Many people aren't good with numbers, then once a year they wind up trying to deal with numbers," says Simon. "Any other time you spend money, before you walk out you have someone there telling you what you owe. But when you're doing your taxes, you're doing it yourself. You're telling the government what you owe them."

The remedy: Don't be afraid to ask for help. You have lots of preparer options, from a personal accountant who can fill out your return and help you plan throughout the year to franchise operations that gear up between Jan. 1 and mid-April. If your tax situation is not overly complicated, computer software might be enough to help you file with a bit more confidence. Take a look at your tax needs, then find the tax assistance that best meets them.

2. Afraid I'll overlook a tax break
Even folks who are brave enough to tackle their taxes on their own often face this fear. Again, it's not an unreasonable one. And once again, those folks in Washington, D.C., feed this fear.

Take, for example, the alternative minimum tax, or AMT. This parallel tax system can be quite costly for millions of filers, but rather than make a permanent change to the law, for the last several years Congress has opted instead for a temporary "patch." Even worse, the 2007 law change was enacted so late, it will caused a lot of grief not just for us filers, but also for the Internal Revenue Service. The slow lawmaking process has forced the 2008 filing season to be delayed until mid-February for up to 13.5 million taxpayers.

The remedy: Accept that tax filing is going to take some homework. Before you start your return, check out the countless publications -- including Bankrate's Tax Guide, of course -- so you'll know exactly where this year's taxes might trip you up. Again, you also can turn to software or a tax pro for help in claiming all your possible tax breaks.

3. Afraid I'll make a mistake that will cost me money
This is a close relative of fear No. 2. But here, the fear is not of omission, but commission.

This includes things as simple as filing the wrong tax form. It happens. In trying to get through filing as quickly as possible, some folks opt for the easy, in this case, the 1040EZ, way out and end up cheating themselves.

Or they choose the incorrect filing status, such as single when they're eligible to file as the more tax-advantageous head of household. Those are just a couple of the many mistakes that filers make ever year.

The remedy: Slow down. No longer how long you wait to do your taxes, you still have time to do it right. Read the instructions. If you're using software, don't skip steps just to finish. Answer all your tax pro's questions. If he or she says to provide more information, then provide it. A little extra work and attention to detail could cut your tax bill or get you a bigger refund.

4. Afraid that my tax adviser is incompetent or a crook
You know you need help, but you're afraid that the person you turn to could be more of a hindrance. Unfortunately, sometimes this fear is well-founded.

The Government Accountability Office issued a report in April 2006 with the disturbing finding that in a limited study of commercial tax prep chains in major metropolitan areas, all the returns completed in those offices were wrong to some degree.

Then in April 2007, the IRS alleged that some Jackson Hewitt franchises filed bogus returns for clients, cheating the federal government out of $70 million. The agency obtained court orders to shut down 125 branch offices in Detroit, Atlanta, Chicago and Raleigh, N.C.

Even big name, high-dollar help sometimes produces unexpected tax costs. Remember KPMG? A few years ago that global accounting and consulting firm acknowledged that some of its tax shelters didn't meet IRS standards and agreed to pay the government millions to settle the inquiry. Last month, the law firm Jenkens & Gilchrist announced it was closing its offices across the U.S. in the wake of a nonprosecution agreement it reached with the IRS about tax shelters it offered clients.

By the way, the taxpayers who participated in those companies' questionable shelters ended up owing additional taxes and penalties.

The remedy: Everybody makes mistakes, even tax professionals. The key is to make sure you don't end up paying for your tax preparer's mistakes.

Start with the hiring process. Investigate several potential preparers and thoroughly check out each before you hand over your personal tax documents.

Once you're a client, don't take every recommendation at face value. Ask questions and make sure you understand the answers. Most of all, remember the adage "If it sounds too good to be true, it probably is." There are some tell-tale signs that a tax shelter is in fact a tax scheme that could cost you dearly.

5. Afraid I'll get audited
If fear No. 4 comes true, then this is definitely one to be scared of. Audit fears, however, tend to be much greater than actual audit realities. True, there are some red flags, such as excessive medical or charitable deductions, that might catch an IRS examiner's eye. But overall, the risk of audit is small -- about 1 percent of individual returns were audited in 2006.

So don't let fear of IRS questions keep you from filing. And definitely don't let it stop you from claiming legitimate tax breaks.

"If you're really doing stupid things on your tax return, expect to get audited. Deservedly so," says Enrolled Agent Eva Rosenberg, who is based in Southern California and the Internet's Tax Mama. "But if you're afraid to use a legitimate tax break because you're afraid you're going to be audited, stop it! Stand up for your rights. There's no reason to be afraid."

The remedy: Make sure you can show an IRS examiner why you filed as you did. This means keeping good records, especially if you're self-employed. People who work for themselves and file Schedule C with their returns tend to get scrutinized a bit more, so your business record keeping needs to be more precise.

6. Afraid to e-file because my personal info could be lost or stolen
Slightly more than half of us send in our returns electronically. But that leaves another 60 million, give or take a million, folks who still file the old-fashioned paper way. This fear is one of the contributors to that mind-set.

Yes, identity theft is a major issue. In fact, the IRS keeps careful track of e-mail phishing scams that falsely claim to be from the tax agency. And yes, hackers still manage to break into online financial data systems periodically.

The biggest problem the IRS has had in recent years, though, has been with such information left on laptop computers that were lost or stolen, not with someone compromising the government's online tax database. But that doesn't mean you should ignore Internet safety precautions.

The remedy: Any tax data transference requires two parties. Make sure the starting point of such a relay, your computer, is secure.

"You're one of the end points and the IRS server is the other," says Gary Morse, president of Razorpoint Security Technologies in New York. "Make sure that your personal machine is secure, that it doesn't have any viruses, Trojan horses or any other back-door access points that could be attacked."

This means installing a firewall and virus protection, either as software or a hardware barrier, and then updating it regularly.

Of course, says Morse, taxpayers still must trust the IRS to safely store our data, but at least e-filers can know they did their part in the security process.

As for data losses, almost every computer user knows the frustration of dealing with a crashed machine. Tim Margeson, general manager of CBL Data Recovery Technologies Inc., headquartered in Armonk, N.Y., points to an oft-repeated warning as the surest way to avoid this: Save and back up your files regularly. This is especially important for home PCs, even beyond tax season, because of what Margeson calls "the unique issues -- children and pets and food" -- that the machines face.

You don't need any fancy software to back up your data, says Margeson. "You can just copy the files the same way you copy other material, send it from 'my docs' to a CD or USB drive."

"There's no reason that a computer or data loss should cause filing problems," says Margeson. "The IRS doesn't really accept that as an excuse for a late or no return."

7. Afraid to file because I can't pay
The only thing scarier than filing taxes is what could happen if you don't file. The IRS penalty for not filing is actually worse than if you file but don't pay your tax bill in full.

If you owe tax and don't file on time, the late-filing penalty is usually 4.5 percent of the tax owed for each month, or part of a month, that your return is late. However, if you file on time but just can't pay your tax bill then, you'll generally face a late-payment penalty of only one-half of 1 percent of the tax owed for each month, or part of a month, that the tax remains unpaid.

The total nonfiling and nonpayment penalties could reach a cumulative 25 percent maximum penalty. But if you file your forms on time and then make arrangements to pay, you can avoid taking that hardest tax penalty hit.

The remedy: File! And file on time. If you can't afford to pay your full tax bill, send Uncle Sam at least a down payment. Even sending in an extension request with a nominal payment is better than not filing at all. Then worry about coming up with the cash.

"Never don't file," says Rosenberg. "There's no reason to put yourself in that position. File the return and establish a plan to deal with the consequences of not having the money."

You have payment options. Use a credit card to meet your tax debt, then pay it off as quickly as possible. Go with the card that has the lowest interest rate or a zero-percent rate if possible. The IRS also has payment plans. Though these add interest charges to your tax bill, at least you can be assured that you're meeting your filing and payment obligations.

Face your tax fears early
By now, you should be a little less anxious about that impending return. And by taking a few steps now, you should be able to completely overcome most of these fears by the time your next return is due.

Look at what caused your heart to race and your palms to sweat this filing season. With those fears fresh in your mind, map out a strategy to overcome them, starting now.

"Trying to pull things together at the end of year when you're not organized during the year is not a good idea," says Simon. "You need to plan throughout the year, not in April."

That way, when next tax season rolls around, fear won't be a factor.

Bhutto was killed by sunroof, not bomb or bullets, Pakistan says

by Rana Jawad

Pakistan's interior ministry said Friday that Benazir Bhutto was killed after smashing her head on her car's sunroof while trying to duck, and that no bullet or shrapnel was found inside her.

The ministry also said it had intercepted a phone call from a top Al-Qaeda figure congratulating a militant for the attack on her Thursday, and said there was "irrefutable evidence" the group was trying to destabilise the country.

Bhutto's death after a suicide bomber blew himself up at her campaign rally has plunged this nuclear-armed Islamic nation into turmoil, but the ministry said she would have lived if only she had stayed inside her car.

"If she had not come out of the vehicle, she would have been unhurt, as all the other occupants of the vehicle did not receive any injuries," ministry spokesman Brigadier Javed Cheema said.

He said the post-mortem on the populist opposition leader, whose funeral earlier Friday was attended by hundreds of thousands of mourners, found her mortal wound came when she tried to duck after the bomber attacked.

The bomber also apparently fired three times at her but missed, Cheema said.

When she ducked, she hit the lever of the sunroof of the car that was to speed her away from a campaign rally as she was gearing up to contest parliamentary elections set for January 8.

"The lever struck near her right ear and fractured her skull," Cheema said. "There was no bullet or metal shrapnel found in the injury."

Cheema showed a brief video of the moments before the attack and the blast itself but it was unclear.

He said intelligence services had intercepted a call Friday from the man considered to be a top Al-Qaeda figure for Pakistan, Baitullah Mehsud, congratulating a militant after Bhutto's death.

He said there was "irrefutable evidence that Al-Qaeda, its networks and cohorts are trying to destabilise Pakistan".

"We have recorded his conversation in which he is congratulating a militant for the attack," Cheema said, adding that Mehsud was also behind the suicide attack on Bhutto's homecoming rally in October that killed 139 people.

"He is responsible for most of the attacks that have taken place in the country," the spokesman said, calling for national unity "to eliminate the proponents of death and destruction who are trying to destabilise Pakistan."

Pakistani authorities say Mehsud is based in the troubled tribal region of South Waziristan, where troops have been battling Islamist rebels since the fall of the Taliban in neighbouring Afghanistan in 2001.

Mehsud had until recently been described by officials as the top pro-Taliban militant commander in the region but is increasingly said to have links to bin Laden's Al-Qaeda group.

Making a Martyr of Bhutto

By ARYN BAKER

Just days before parliamentary polls in Pakistan, leading Prime Ministerial contender and anti terrorism crusader Benazir Bhutto was shot dead during an election rally in the garrison city of Rawalpindi, near Islamabad. "She has been martyred," said party official Rehman Malik. The Associated Press, citing Malik, reported that Bhutto was shot in the neck and the chest before the gunman blew himself up. At least 20 bystanders were killed in the blast. Bhutto was rushed to a hospital But, at 6:16 p.m. Pakistan time, she was declared dead.

""How can somebody who can shoot her get so close to her with all the so-called security?" said a distraught Husain Haqqani, a former top aide to Bhutto, shortly after news of her death flashed around the world. Haqqani, who served as a spokesman and top aide to Bhutto for more than a decade, blamed Pakistani security, either through neglect or complicity, in her assassination. "This is the security establishment, which has always wanted her out," he said through tears.

For the past several months Pakistan has been plagued by a wave of violence that has seen hundreds of civilians killed in similar bombing attacks; and hundreds more military personnel, prompting President Pervez Musharraf to declare a state of emergency. On December 16th, Musharraf lifted the state of emergency, stating that the threat had been contained. The bombings, however, continued. Just hours before her assassination, Bhutto, 54, met with visiting Afghan President Hamid Karzai to discuss the threat of terrorism against both countries.

The U.S. has long supported a return to power by Bhutto, who was perceived to be a moderate willing to work with Washington on the war on terror. She was also seen as a democratic leader who would serve as a counter to the plummeting popularity of Musharraf, who took power in a 1999 military coup. It was thought that a power-sharing deal between the two, in which Musharraf stayed on as president while Bhutto lead as prime minister, would promote stability in this nuclear armed nation of 165 million. But from the day of her arrival in Pakistan after eight years in exile, Bhutto's return has been marred by violence.

On October 18th, a pair of bombs detonated in the midst a welcome home rally in Karachi for the former two-time prime minister, killing some 145 in a deliberate attempt on her life. The organization responsible for the carnage has not yet been identified, but Bhutto said she suspected al Qaeda and some unspecified members of Musharraf's government who did not want to see her return to power. Despite the clear threat to her life, Bhutto continued to campaign publicly with the kind of mass rallies that are the cornerstone of politicking in Pakistan. "I am not afraid," she told TIME last month, "I am ready to die for my country."

Haqqani, now a professor at Boston University, isn't sure what the latest bloodshed means for his country. "Will the Pakistani military realize that this is going to tear the fabric of the nation apart, and so really get serious about securing the country and about getting serious in dealing with the extremist jihadis?" he wondered. But he made clear he feels the best chance for such a policy has just evaporated. "She did show courage, and she was the only person who spoke out against terrorism," he said. "She was let down by those in Washington who think that sucking up to bad governments around the world is their best policy option."

Within hours of the assasination, protests and riots broke out in Pakistan's main cities. In Rawalpindi, vegetable vendor Naeem, 25, said Bhutto's murder would hurt Pakistan's poorest, who were among Bhutto's most loyal supporters. "People were hoping her government would help the lower classes and now she is gone," he said. Syeda Asmat Begum, 73, who lives in Pakistan's capital Islamabad, told TIME that "everywhere sadness prevails. We are in fear that even our leaders are not safe from the bombardment of suicide bombers and bullets."

That was a view felt around the country. In Lahore, where shops and restaurants closed and the streets emptied of people except for the center of town where Bhutto supporters gathered to vent their anger, Majid Iqbal, 26, an engineering student was trying to hitch a ride home because bus services had stopped. "People are very worried," says Iqbal, who called his family in his home village outside the city as soon as he heard the news. "If a leader of a great party is not secure then how can the Pakistani people be secure? At this time Pakistan's future is fragile."

Speaking on television outside the hospital where Bhutto died, the opposition leader Nawaz Sharif said, "I myself feel threatened... Are things in control now? Had things been in control, would this have happened?" Bhutto's rival said, "We both were struggling for the same cause, and we had signed the charter of democracy." On camera, he addressed Bhutto's supporters, "I assure you that I will fight your war from now." He said, "It is tragic not only for [her party] but also for my party."

Pakistan can ill afford to sacrifice the few moderate leaders it has left. Bhutto's death will plunge the upcoming elections into uncertainty and the country further into instability. At the news of her assassination, many of her loyalists rioted in the streets of Pakistan. There will be many tense days ahead for the Musharraf government as it deals with this political crisis. And that's good news for terrorism. With reporting by Khuda Yar Khan/Islamabad, Simon Robinson/Lahore and Mark Thompson/Washington

Holiday Tipping - Who to Tip & How Much

A little holiday green can spread cheer for the rest of the year. Here’s a guide to tipping the right people the right amount.

By Liz Pulliam Weston

If you've made your holiday list and checked it twice, chances are you've still forgotten some folks: the service providers who are expecting holiday tips.

End-of-the-year gratuities can show these folks that you appreciate the work they do for you and thank them for helping your life run more smoothly. This extra cash may help foster loyalty and, in a few instances, prevent future problems (like a building superintendent who might become sulky).

If you want to get to the meat of whom you tip and how much, skip down a bit. The next section is for those of you still balking at the whole idea. I've learned a lot about holiday tipping since first writing a column about it a couple of years ago, including:

Some of you think I invented it. "Wow, what on earth are you doing??" one outraged reader wrote. "Get real and try to relate to the public, not just your own little rich community. I expect at least $20 to $50 please for giving you a much-needed service -- a wake-up call!!"

So I consulted etiquette expert Peter Post, who assured me that holiday tipping has been around a lot longer than I have and isn't an isolated phenomenon. The amounts and even who is tipped can vary from place to place, but holiday tipping is ingrained in American life.

"It's not a regional custom," said Post, author of "Essential Manners for Couples." "It's everywhere."

Many of you don't like it.

Like several others, one reader -- who called himself "Scrooge," no less -- opined against the whole idea of tipping, at holidays or otherwise.

"Classic one is a bartender expects a $1 tip on $6 bottle of beer," Scrooge wrote. "Why should he get a tip ... he didn't do anything special? He opened a fridge and pulled out a bottle of beer and opened it. Boy, he really worked hard for that one."

Yes, indeed, why shouldn't that bartender work for the pleasure of Scrooge's company? There's a head-scratcher.

But the anti-tipping crowd has good company. Judith Martin, author of "Miss Manners' Guide to Excruciatingly Correct Behavior, Freshly Updated" agrees that tipping in general is a "silly system" that "grew up haphazardly" so that some workers -- like the bartender, the waiter, the taxi driver -- expect tips while others performing similar functions -- psychoanalyst, airline attendant, bus driver -- get their compensation from their paychecks. She finds it puts too much power in the hands of not-always-fair clients.

That doesn't let you off the hook, though. The system's the system, Martin says; we tip because it's expected: "It would be Scrooge-like, not to mention wrong," she writes, "to deny these workers their expected income merely because one doesn't like the method by which this is provided."

Some of you want in on it.

I fielded a fleet of e-mails from readers who want some holiday generosity spread their way. Many mail carriers take offense at U.S. postal regulations that discourage tips, and one newspaper carrier thought the amount recommended by etiquette experts -- $10 to $30 -- was "an insult … (unless) the customer also tips during the course of the year."

Given that holiday tips are customarily given only to people who provide regular, repeated service, the most puzzling letter came from an appliance-repair person who wanted a customer-supplied bonus. Sir, if you're showing up regularly enough to be tipped, doesn't that say something rather negative about the quality of the service you provide?

But by far the biggest roadblock to holiday tipping is that:

Many of you think you can't afford it.

Post empathizes, and hastens to add that holiday tipping, and gift-giving in general, "isn't about going into debt." If your budget won't stretch, it won't stretch.

But that doesn't release you from your obligation. Post recommends that in situations where a holiday tip would be expected, the financially challenged compose a handwritten thank you note and include with it some kind of seasonal gesture, like a plate of holiday cookies. Superb service might prompt a praise-filled letter to the worker's supervisor.

Personally, I think there may be more room in people's budgets than they think. The average American consumer is expected to spend $90 on gifts for him- or herself this season, according to the National Retail Federation. A little self-restraint could help you express your appreciation for at least some of the people who help you during the year.

Who shouldn't expect a tip

Now that the debate portion of this column is finished, we can run through the shortlist of people you don't tip.

You'll be relieved to know that there are people who aren't expecting cash from you. That doesn't mean you can ignore them, though; it just means your gift shouldn't be green. These people include:

• Teachers: Professionals in general shouldn't be tipped, and teachers typically include themselves in this category. Ask what classroom supplies they need, and supply them. Gifts of food or a well-deserved day at the spa (perhaps purchased jointly with other parents) can be thoughtful, as well.
• Friends: Whatever the service they provided for you, a gift is a more appropriate thank-you than a check.
• U.S. Postal Service employees: The Postal Service discourages tips, but your mail carrier is allowed to accept gifts worth less than $20.
• Anyone who would be insulted: You'll have to feel your way on this one a bit, since some of the people you traditionally didn't tip -- a beauty salon owner, for example -- now often have no problem accepting your money.
  

  If you offer the cash and it's returned to you promptly, you'll know you've found one of these elusive folks.

  The ground rules for tipping

  How much you give, Emily Post and other etiquette authorities tell us, can depend on a number of factors, such as:
  
  • The quality of the service
  • The frequency of the service
  • How long you've used the service
  • Regional custom, and of course
  • Your budget

  Use your own judgment, but be guided by the spirit of generosity. The better you take care of the people who care for you, the better off everybody will be.

  Now that we've got that settled, let's move on to who, and how much.

  The "who's" break down into four basic categories:

  People who provide you service regularly but briefly

  These folks typically get $10 to $30. The list here can include:
• Newspaper deliverers
• Parking or garage attendants
• Trash collectors
• Any regular delivery person (for food, laundry, overnight packages, whatever)
  

  Several readers asked how they should handle holiday tipping when they get regular service from a company, but people actually providing the service change constantly. Post handles this by simply tipping whoever happens to show up on the day he's handing out the cash, and hoping that others do the same so that the holiday generosity gets spread around.

  People you see less often but for longer periods

  These are usually the ones who are working hard to tend you and yours. The holiday tip normally equals the cost of one visit, although you can reduce that to $20 or so if your patronage is sporadic.
  
• Hairdresser or barber
• Manicurist
• Facialist
• Personal trainer
• Massage therapist
• Regular after-hours baby-sitter (not your nanny or day care worker)
• House cleaner (unless he or she is full time, then see below)
• The lawn-care crew
• Pool cleaner
• Pet groomer
  

  If you use a day-care center, ask the director about appropriate tips for the child's primary caregiver. The accepted amounts can range from $10 to $70, plus a small gift from the child.

  Your employees

  Anyone you employ more than a couple of days a week gets a bigger check, typically at least equal to one week's pay. Exceptional or long service might boost the amount to two weeks' pay or more. A small gift is often appropriate as well. This list includes:
  
  
  • Nannies
  • Full-time housekeepers
  • Home-care attendants
  • Caretakers

  If you're not planning to tip your full-time employees, you need to ask yourself why. If you're genuinely not happy with their services, you should have long ago detailed your concerns and given them a chance to improve. Otherwise, withholding a holiday tip is sandbagging. You wouldn't like it if your boss surprised you with a negative evaluation out of the blue, so don't do it to others.

  People who can be strategically tipped

  All tips can have an element of strategy in them, but these gratuities can make a real difference in the quality of your life. Here the range varies enormously:
  
• Building superintendent: Ask around your building. The going rate can vary from as little as $20 to $200 or more.
• Doorman: Ditto. Usually the range is $10 to $100.
• The bartender, wait staff or maitre d' at a place you frequent regularly: Try $20 to $50 and see if your typical table location doesn't improve.

Talk back: Are you tipping this holiday? How much?

World War II Hiroshima A-bomb Pilot Dies

By JULIE CARR SMYTH, Associated Press Writer

Paul Tibbets, who piloted the B-29 bomber Enola Gay that dropped the atomic bomb on Hiroshima, died Thursday. He was 92 and insisted for six decades after the war that he had no regrets about the mission and slept just fine at night.

Tibbets died at his Columbus home. He suffered from a variety of health problems and had been in decline for two months.

Tibbets had requested no funeral and no headstone, fearing it would provide his detractors with a place to protest, said Gerry Newhouse, a longtime friend.

Tibbets' historic mission in the plane named for his mother marked the beginning of the end of World War II and eliminated the need for what military planners feared would have been an extraordinarily bloody invasion of Japan. It was the first use of a nuclear weapon in wartime.

The plane and its crew of 14 dropped the five-ton "Little Boy" bomb on the morning of Aug. 6, 1945. The blast killed 70,000 to 100,000 people and injured countless others.

Three days later, the United States dropped a second nuclear bomb on Nagasaki, Japan, killing an estimated 40,000 people. Tibbets did not fly in that mission. The Japanese surrendered a few days later, ending the war.

"I knew when I got the assignment it was going to be an emotional thing," Tibbets told The Columbus Dispatch for a story published on the 60th anniversary of the bombing. "We had feelings, but we had to put them in the background. We knew it was going to kill people right and left. But my one driving interest was to do the best job I could so that we could end the killing as quickly as possible."

Morris Jeppson, the officer who armed the bomb during the Hiroshima flight, said Tibbets was energetic, well-respected and "hard-nosed."

"Ending the war saved a lot of U.S. armed forces and Japanese civilians and military," Jeppson said. "History has shown there was no need to criticize him."

Tibbets, then a 30-year-old colonel, never expressed regret over his role. He said it was his patriotic duty and the right thing to do.

"I'm not proud that I killed 80,000 people, but I'm proud that I was able to start with nothing, plan it and have it work as perfectly as it did," he said in a 1975 interview.

"You've got to take stock and assess the situation at that time. We were at war. ... You use anything at your disposal."

He added: "I sleep clearly every night."

Tibbets took quiet pride in the job he had done, said journalist Bob Greene, who wrote the Tibbets biography, "Duty: A Father, His Son, and the Man Who Won the War."

"He said, 'What they needed was someone who could do this and not flinch — and that was me,'" Greene said.

Paul Warfield Tibbets Jr. was born Feb. 23, 1915, in Quincy, Ill., and spent most of his boyhood in Miami.

He was a student at the University of Cincinnati's medical school when he decided to withdraw in 1937 to enlist in the Army Air Corps.

After the war, Tibbets said in 2005, he was dogged by rumors claiming he was in prison or had committed suicide.

"They said I was crazy, said I was a drunkard, in and out of institutions," he said. "At the time, I was running the National Crisis Center at the Pentagon."

Tibbets retired from the Air Force as a brigadier general in 1966. He later moved to Columbus, where he ran an air taxi service until he retired in 1985.

The National Aviation Hall of Fame in Dayton plans a photographic tribute to Tibbets, who was inducted in 1996.

"There are few in the history of mankind that have been called to figuratively carry as much weight on their shoulders as Paul Tibbets," director Ron Kaplan said in a statement. "Even fewer were able to do so with a sense of honor and duty to their countrymen as did Paul."

Tibbets' role in the bombing brought him fame — and infamy — throughout his life.

In 1976, he was criticized for re-enacting the bombing during an appearance at a Harlingen, Texas, air show. As he flew a B-29 Superfortress over the show, a bomb set off on the runway below created a mushroom cloud.

He said the display "was not intended to insult anybody," but the Japanese were outraged. The U.S. government later issued a formal apology.

Tibbets again defended the bombing in 1995, when an outcry erupted over a planned 50th anniversary exhibit of the Enola Gay at the Smithsonian Institution.

The museum had planned to mount an exhibit that would have examined the context of the bombing, including the discussion within the Truman administration of whether to use the bomb, the rejection of a demonstration bombing and the selection of the target.

Veterans groups objected, saying the proposed display paid too much attention to Japan's suffering and too little to Japan's brutality during and before World War II, and that it underestimated the number of Americans who would have perished in an invasion.

They said the bombing of Japan was an unmitigated blessing for the United States and the exhibit should say so.

Tibbets denounced it as "a damn big insult."

The museum changed its plan and agreed to display the fuselage of the Enola Gay without commentary, context or analysis.

He told the Dispatch in 2005 that he wanted his ashes scattered over the English Channel, where he loved to fly during the war.

Newhouse confirmed that Tibbets wanted to be cremated, but he said relatives had not yet determined how he would be laid to rest.

Tibbets is survived by his wife, Andrea, and three sons — Paul, Gene and James — as well as a number of grandchildren and great-grandchildren. A grandson named after Tibbets followed his grandfather into the military as a B-2 bomber pilot currently stationed in Belgium.

Seven ways to spot a liar on the job

By Ken Osborn

How many times has your business suffered because you trusted the wrong person? If you're like most people, you've been lied to thousands of times.

Deception hurts in many ways. There's the emotional stress from being betrayed, the loss of self-confidence and the increased suspicion or even paranoia. Not to mention the financial cost.

A deceptive supplier may promise that a shipment will arrive by your deadline, all the while knowing that delivery by the promised date is impossible. Trusting this supplier could cost your company thousands of dollars or more. Deceptions like this can be deadly to a growing business.

But you don't have to be a victim. Here are seven subtle cues that often mean a person isn't being completely honest with you.

1. Nose touch: We have erectile tissues in our noses, which engorge with blood when we lie. This causes a tingling or itching sensation that requires a nose touch to satisfy. The absence of a nose touch doesn't guarantee truth, but the presence of a nose touch often means deception. Of course, sometimes a person will touch his or her nose because of a non-deceptive cause, such as a cold. With some practice, you can quickly learn to distinguish a deceptive nose touch from something innocent.

2. Speech disturbances: When we lie, we force our brain to pretend that the lie is true, that the truth is a lie and simultaneously remember that the real truth is that each is the other. Are you confused? So is your brain when you lie. The process of deception taxes our cognitive ability to think efficiently. So when we lie, we pause longer and speak slower than normal and often experience speech disturbances that serve as gap fillers, such as "um," "er" and "ah." Train yourself to look for deception when you hear this kind of verbal cue.

3. Incongruent behavior: When our words and our body language don't agree, our communication is incongruent. Imagine that you ask a salesman if he can assure your delivery will be on time. If he explains how certain he is about it being on time while also shaking his head--as if non-verbally saying "no"--he is incongruent. When this sort of incongruence occurs, you would do well to believe the person's body over his words.

4. Neck rub: We rub our necks because of the stress we experience when we feel that an obstacle may be insurmountable. Let's say you're interviewing a potential employee for a key leadership position and the prospective employee verbally emphasizes his interest in the job. However he also begins to rub his neck when you explain the expected duties. This probably means he doesn't feel he'll be able to accomplish the duties. He might be wrong, but if we know anything about human psychology, it's that if someone believes that they can or can't do something, they're probably right.

5. Eye rub: An eye rub is an indicator of disbelief. Let's say you have an important computer keystroke sequence to teach a new employee. The employee begins to rub her eyes even while verbally affirming your statements. This probably means that she doesn't believe you or disagrees with your instruction. It would be wise to stop and ask a question to allow the employee to verbally object. Many subordinates feel uneasy about disagreeing with the boss, but their bodies don't hesitate. Perceiving a potential problem and dealing with it early can be the difference between a simple misunderstanding and a business disaster.

6. Upward inflections: We upwardly inflect our words when asking a question. You may have noticed that some salespeople will upwardly inflect certain statements of fact. This is a red flag that should alert you to potential deception. The salesman might say, "Your competitors have seen their profit margins increase by 30 percent by using our product." If you notice that he upwardly inflected the words, "30 percent," you should disregard this statistic and be suspicious of him altogether.

7. Stabbed hollows: In the study of graphology--or handwriting analysis--hollow letters represent honesty. Anything that disrupts a hollow letter could indicate deception. Let's pretend you enter your office to find a note from your top salesman on your desk. His note indicates that he had to go out of town to visit his sick mother and won't be able to go to the annual trade show. You notice that every "o" in his note has some sort of mark interjected into the hollow space of each letter. You would be right to be suspicious of the facts in the note and a phone call or meeting would likely expose some sort of deception.

With some practice, these new awareness tools will give you greater confidence in your perceptive ability and new peace of mind when deciding to trust others.