What do you think about a snack like this? Does it tempt you or is a Temple of Doom? Let us know in the comments.Photos: Christina Harrison Share This!Over at Jock Lindsey’s Hangar Bar at Disney Springs, they’re serving the Temple of Bacon, a Stonehenge-like configuration of five candied bacon strips covered in chocolate and presented in a smoke-filled dome, all for just $13.00.The bacon is thick-cut and applewood smoked; the milk chocolate comes from around the corner at The Ganachery and has a chipotle ganache. Those are many of our favorite words, all in one sentence. We wanted to love this, truly we did, and we might have been blissfully happy, if not for the smoke.The smoky flavor is so strong that it overpowers everything else. We learned that they pump smoke into the dome via a rubber hose immediately before presentation, which just puts unpleasant pictures in our heads. Both the bacon and chocolate are masked by what tastes like a dump of liquid smoke flavoring. Sigh, we mourn for what might have been.
A rendering of the airport redevelopment. Image: SLC. It’s been 50 years—five full decades—since Salt Lake City International Airport got more than a mere makeover.Now, that’s about to change.Delta Air Lines’ pivotal western hub is getting a full-blown $US3.6-billion blitz of a rebuild.Phase One is set for a 2020 debut. The last of the massive project is set to come online four years later.The terminal layout will be the soul of simplicity: a large central terminal connected via an underground passenger terminal to a pair of linear concourses. This arrangement will replace the present geriatric terminal.The new facility is set to move both passengers and aircraft about more efficiently. A case-in-point is that most up and down movements via escalator will be eliminated, making the terminal easier and quicker to navigate.The efficiency theme carries through to the tarmac. Salt Lake City airport (SLC) says the new concourses will eliminate aircraft parking bottlenecks, allowing airlines to get their aircraft to the gate and back into the air faster than they’re able now. The bottom line for passengers is fewer delays.The Salt Lake City Department of Airports says the US$3.6-billion rebuild is being paid for entirely through user fees, primarily by the airlines. Salt Lake City International contends, “Even after the project is complete, SLC will have a significantly lower cost per passenger than other major US .” This matters much to continually cost-conscious carriers.”READ: Luggage fees soar as airline bagmen strike.A bit of context: SLC as we know it today is the product of the 1987 merger of Delta and Western Airlines, a classy major airline that fell prey to the merger mania that swept the airline industry in the late 1980s.Currently, Delta commands some 70 percent of the 370 daily scheduled departures. The airport lofts nonstop flights to almost 98 cities.Delta can fly you nonstop from Salt Lake City to London and Paris. KLM flies nonstop to Amsterdam.When the airport’s spacious new terminal and complex become a reality (workers recently “topped out” construction of the project’s first phase) international market access should get a boost, opening up even more connections alternatives—especially for flyers used to arch-rival Denver International.DEN lies a mere 391 air miles to the East, over the Rocky and Wasatch mountain ranges.
CCH Tax Day ReportIn a letter ruling the New Jersey Division of Taxation, Regulatory Services Branch, stated that under the New Jersey gross (personal) income tax an S corporation could have a shareholder that was a trust that did not elect to become a New Jersey Electing Small Business Trust (ESBT) and still not lose its New Jersey S corporation status. The taxpayer would still have to properly file Form CBT-2553, New Jersey S Corporation or New Jersey QSSS Election. Further, the trust would need to file Form NJ-1041, Fiduciary Return, and compute its tax in the same manner as a regular (non-ESBT) trust. The taxpayer was an S corporation for federal income tax purposes. One of its shareholders was a trust that historically had been a grantor trust. However, the trust lost its grantor trust status and then elected to be taxed as an ESBT for federal tax purposes. If the trust had not made the federal ESBT election, the taxpayer would have lost its status as an S corporation for federal income tax purposes because it would have had an ineligible shareholder. A trust can only become an ESBT for New Jersey tax purposes if it affirmatively files a New Jersey ESBT election. In New Jersey, the election to be treated as an ESBT is not a mandatory election. Thus, a federal ESBT is permitted to file Form NJ-1041, Fiduciary Return, when the New Jersey ESBT election has not been made. Further, if the trust did not elect to be a New Jersey ESBT and file Form NJ-1041SB, Fiduciary Return Electing Small Business Trust, the New Jersey S corporation’s status would not be affected by the shareholder’s type of trust.LR: 2016-1-GIT, New Jersey Division of Taxation, September 28, 2016, ¶401-994