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Sheltered By M. Sinclair



The Regents of the University of California (Regents) maintain and administer a tax-deferred annuity plan for university employees. This appeal presents the question of whether the Regents are required to comply with requests by employees enrolled in said plan that the employees' contributions be transferred to a commercial provider of tax-sheltered annuities instead of being maintained in a fund which is administered by the Regents. The answer to this question depends upon whether section 770.3 of the Insurance Code fn. 1 applies in this situation and, if so, whether its application to the Regents unreasonably infringes upon powers vested in the Regents by the state Constitution.




Sheltered by M. Sinclair



Plaintiffs Ronald McFee, Thomas Campbell and James Day, employees of the Lawrence Livermore Laboratory of the University of California, brought this mandamus and declaratory relief action for the purpose of establishing that, under section 770.3, defendant Regents were required to comply with plaintiffs' instructions that their contributions to a tax-deferred annuity plan be placed with an independent agent, broker or company of plaintiffs' choice. Plaintiffs McFee and Campbell both alleged that, for a number of years, they had made regular contributions to the Regents' tax-deferred annuity plan and that neither of them had received any contributions from the Regents. It was further alleged that, on March 7, 1979, plaintiff McFee asked that his present contributions be transferred to a commercial provider of tax-sheltered annuities, and plaintiff Campbell asked that his accumulated contributions be transferred to such a commercial provider. Both plaintiffs were informed that the Regents' tax-deferred annuity plan did not afford them such an option. The third plaintiff, Day, alleged that he had never enrolled in the Regents' tax-deferred plan, but that he "would participate in [the Regents'] plan if it were possible to have his contributions used to purchase commercially available tax deferred annuities." Plaintiffs sought declaratory and injunctive relief based upon their claim that the Regents were required, under section 770.3, to comply with an employee's request that his contributions to the Regents' plan be placed with a commercial provider of annuities.


"Notwithstanding anything in this section to the contrary, in any case in which a tax-sheltered annuity under an annuity plan which meets the requirements of Section 403(b) of the Internal Revenue Code of 1954 fn. 2 is to be placed or purchased for an employee, the employee shall have the right to designate the licensed agent, broker, or company through whom the employee's employer shall arrange for the placement or purchase of the tax-sheltered annuity. In any case in which the employee has designated such an agent, broker, or company, the employer shall comply with such designation.


Nor are we persuaded by plaintiffs' in pari materia argument. They citeRainey v. Michel (1936) 6 Cal. 2d 259, 277 [57 P.2d 932, 105 [133 Cal. App. 3d 622] A.L.R. 148] for the proposition that, when the state Legislature enacts a statute which is based upon a federal statute, it must be presumed that the Legislature intended the state statute to be interpreted in the same manner as the federal statute. Here, however, we are confronted with no such situation, since, in no sense, can section 770.3 be viewed as based upon section 403(b) of the Internal Revenue Code of 1954. The two statutes are entirely dissimilar in purpose: one deals with the federal tax consequences of certain types of annuity plans established by employers for employees, and the other grants an employee enrolled in such a plan the right to require his employer to purchase the annuity from, or place it with, a particular private insurer. Where two statutes deal with such totally different subjects, there is no reason for according the same construction to terms appearing in both statutes. Furthermore, it is of no significance to our decision in this case that the Regents' act of depositing employee contributions under a tax-sheltered annuity program into the Regents' self-administered fund constituted the placing or purchasing of an annuity for federal tax purposes under section 403(b) of the Internal Revenue Code of 1954. The fact remains that the subject of section 770.3 is the placing of annuities or the purchase of same from a licensed agent, broker or company. It is obvious that no such situation exists where the employer deals only with its own self-administered fund.


The nest-site preferences of six burrowing petrel species, Salvin's prion Pachyptila vittata salvini, blue petrel Halobaena caerulea, great-winged petrel Pterodroma macroptera, Kerguelen petrel Pterodroma brevirostris, soft-plumaged petrel Pterodroma mollis and white-chinned petrel Procellaria aequinoctialis, in the northeastern part of Marion Island (Prince Edward Island group, southern Indian Ocean) were analyzed by step-wise multiple regression. The nest-site characteristics measured were slope angle, soil depth and moisture content, percentage cover by stones or boulders and percentage cover by each of seven major plant species. The major nest-site preferences were: exposed areas with shallow soil (Salvin's prion); steep coastal slopes (blue petrel); sheltered well-drained slopes with deep soil (great-winged petrels); wet areas along drainage lines (Kerguelen petrel); steep slopes (soft-plumaged petrel); and areas with deep soil (white-chinned petrel). Similar species showed no significant avoidance of nest sites where there were burrows of potential competitors but did tend to nest spread out over different habitats. Burrow densities were determined in six habitat and seven vegetation types. Salvin's prion was the most abundant species (81% of burrows, with a maximum density of 279 burrows ha-1) and used both burrows and natural cavities for nesting. For all species combined, burrow densities at Marion Island were lower than in comparable habitats and vegetation types at neighbouring Prince Edward Island. Depredation by feral house cats Felis catus, absent from Prince Edward Island, is assumed to be largely responsible for this difference.


When he awoke the sun was shining hot in his face. He sat up and stretched his arms, and then gazed at the water sliding by. There was a deep pool, sheltered and silent, below him, and a sudden wonderful idea rushed upon him. He might have a bath! The water was free, and he might get into it--all the way into it! It would be the first time that he had been all the way into the water since he left Lithuania!


The story of Tangled gets a twist in this "The Little Mermaid" AU: Rapunzel is a sheltered mermaid kept in a secret grotto, longing to see the outside world; one day an incident occurs that presents her with a possible means of escape. What happens when two worlds collide?


These events posed their threats to Welty (a beloved boyfriend fighting in the Allied invasion of Italy); the times made their demands (how could she effectively speak out against segregation in Mississippi?). But she was not a warrior and not a chronicler of her era, except in the profoundest sense that art tells us the truth. While a canvasser for liberal Democrats, she was no crusader for their causes, nor did she feel obliged to be one. The decades passed as Welty wrote her stories, took her photographs, traveled for business and pleasure, invited old friends to her home for the holidays. As she said in One Writer's Beginnings (1984), a sheltered life can also be a daring one. Her pen and her camera had that daring--her extraordinary pictures of African-American washerwomen, preachers, and swing dancers in the Depression-era rural South are as revelatory as her stories. She was a writer of enormous imagination, brilliant wit, and luminous style, who lived a writer's life.


If anything, Arthur was more effaced,more obliterated, than his wife.He, whose appearance had once suggesteda remarkable personality, apoet or a thinker, now looked what hehad become, a depressed and harassedcity clerk, no more. His face wasdragged by deep downward lines thataccentuated its weakness. A thinwisp of colorless mustache sheltered,without concealing, the irritability ofhis mouth. Under his high, sallow58forehead, his eyes, once so spiritual,looked out on his surroundings withmore indifference than discontent.His soul fretted him no longer; ithad passed beyond strenuousness tothe peace of dulness. Only the soundsmade by his wife and children hadpower to agitate him.


Twenty years or more ago the Cote d'Azur was made up of a succession of small towns sheltered in the depths of valleys. Quiet little places, they were almost wholly frequented by invalids; and the ground had not yet become the gold standard of an international currency. No Frenchman went farther than Provence, then three weeks from Paris. In the Eighteenth Century the road along the seashore did not extend beyond Antibes. At Antibes travellers for Italy (English, mostly), engaged upon the "grand tour", sailed for Livourne. 041b061a72


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