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Legal Bits A Business Owners: Fair and Reasonable with Minnesota Minnesota Be Each Other. Minute Minute

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So what happens when one or more owners take control of the company, force co-owners out or misappropriate assets? These shareholder disputes often get ugly and expensive. Co-owners of small businesses generally have a duty to be fair and reasonable with each other, and Minnesota law affords co-owners significant rights where those duties are breached. Where a co-owner is harmed, courts have broad discretion to order buy-outs, award damages or even dissolve the company.

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Owning a small business is often the pinnacle of success for many Americans. But many small businesses are formed and co-owned by relatives, friends and/ or acquaintances, and very little is done at the outset to formalize the rights and responsibilities of co-owners.

Since the cost of being unreasonable is potentially very high, it is imperative to seek good counsel before taking action against a co-owner in a small business and to exhaust all alternatives before resorting to litigation.

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■ On Dec. 19, 1732, Benjamin Franklin of Philadelphia first published “Poor Richard’s Almanack.” The book, filled with proverbs preaching industry and prudence, was published continuously for 25 years and became one of the most popular publications in colonial America. ■ On Dec. 18, 1912, after three years of digging in the Piltdown gravel pit in Sussex, England, amateur archaeologist Charles Dawson announces the discovery of two skulls that appear to belong to a primitive hominid and ancestor of man. ■ On Dec. 21, 1945, Gen. George S. Patton, commander of the U.S. 3rd Army, dies from injuries suffered not in battle, but in a freak car accident. He was 60 years old. Descended from a long line of military men, Patton graduated from the West Point Military Academy in 1909. ■ On Dec. 22, 1956, a baby gorilla named Colo enters the world at the Columbus Zoo in Ohio, becoming the first-ever gorilla born in captivity. She went on to become a mother, grandmother, and in 1996, a great-

grandmother to Timu, the first surviving infant gorilla ■ On Dec. 23, 1946, President Harry Truman appoints conceived by artificial insemination. Colo is still alive an amnesty board to review cases of conscientious objectors who were imprisoned after refusing to serve today. during World War II. Of the 15,000 violators of the ■ On Dec. 16, 1960, two airliners collide over New World War II Selective Service Act, only 1,500 were York City, killing 134 people aboard the planes and on considered entitled to full amnesty. the ground. A miscalculation by the pilot of the United flight put his plane directly into the path of a TWA ■ On Dec. 29, 1956, the New York Times leaks the Super Constellation. Christmas presents carried by the news that the United States is preparing a major policy planes’ passengers were strewn all over the streets. statement on the Middle East. The U.S. would oppose any Soviet military intervention in the region, and ■ On Dec. 25, 1914, just after midnight on Christmas Middle Eastern powers could count on economic help morning, German troops fighting in World War I cease and military help in opposing any Soviet aggression. firing their guns and artillery, and commence to sing Christmas carols. At points along the eastern and ■ On Dec. 27, 1968, Apollo 8, the first manned mission western fronts, Russian, French and British soldiers to orbit the moon, returns safely to Earth after an even heard brass bands joining the Germans in their historic six-day journey. Astronauts Frank Borman, joyous singing. James Lovell, Jr., and William Anders were the first human beings to see the dark side of the moon. ■ On Dec. 28, 1938, silent-film star Florence Lawrence commits suicide in Beverly Hills, Calif. Lawrence also ■ On Dec. 24, 1972, comedian Bob Hope gives what was an inventor: She designed the first “auto signaling he says is his final Christmas show to U.S. forces in arm,” a mechanical turn signal, along with the first Saigon. The show marked Hope’s ninth consecutive mechanical brake signal. She did not patent these Christmas appearance in Vietnam. inventions, however, and as a result she received no (c) 2013 King Features Synd., Inc. credit for -- or profit from -- either one.

the shape of the Earth, and to a baker, it’s what they do to a cake. To a hockey creating valleys, morasses, player, it’s their skating surface as well as the act of crevasses, and changing shooting the puck out of defensive territory and far landforms. Not surprisingly, into the opposing team’s territory. If you’re too busy at in Ham Lake the world’s largest glacier, work to take any time off, you put your vacation on ice Lambert Glacier is located in when you postpone it. If you’re in an awkward social Antarctica. situation and no one is speaking, you might break the • Water freezes from ice by offering the first remarks. But be careful about the outside in, expanding as offensive remarks – they might put you on thin ice, it freezes. Tiny air bubbles meaning you’re in a difficult situation. are trapped in the water as it freezes, and the air is pushed to the center of an ice cube, which is shy cubes have cloudy, opaque centers. Ice cubes made from tap water have more air content, making them cloudier. If you want your ice cubes to be perfectly start off with hot water, Fully Equipped Electric Kitchen w/self Cleaning Oven • Washer clear, which has less air than cold & Dryer • Cable TV and Computer Hook-ups • Individually water from the faucet. Or Controlled Central Heating & Air • Community Gathering use bottled water, boiling it briefly before freezing. Room with a Golf Course Patio • Exercise Room & Library • When can you trust walking on ice? Ice with a thickness of two inches (5.1 cm) will support the weight of a man. Ice that is four inches (10.2 cm) thick will support that man on horseback. • Independent Living for Seniors Hail forms inside strong ICY INFO thunderstorm clouds when those clouds with updrafts pick up water droplets (continued) and carry them above the freezing level. • Icebergs are composed of freshwater ice that has Hailstones measure between .2 inch (5 while su upplies plies plie es last las asst (regularly $100) broken off a glacier or an ice shelf, causing them to float mm) and 6 inches (15 cm) in diameter. In freely in the open water. During the warmer weather of North America, “Hail Alley” is where hail spring and summer, the formation of icebergs increases is most common, that area where Colorado, as they separate from the Greenland and Antarctica ice Nebraska, and Wyoming meet. Cheyenne, sheets and from other outlying glaciers. About 15,000 Wyoming is the continent’s most hailicebergs separate from Greenland every year, but most prone city, with about 9 to 10 hailstorms melt long before entering the Atlantic Ocean. Less than during the time from May to September. 400 will flow south of Newfoundland into the North Vivian, South Dakota recorded the U.S.’s 6594 University Atlantic. largest hailstone in July, 2010, with a Holly Center • Iceberg Alley is the area about 250 miles (402 km) diameter of 8 inches (20 cm) and a weight Fridley southeast of Newfoundland, Canada. This is where the of 1.93 lbs. (0.88 kg). The world’s largest 763-276-9255 Titanic struck an iceberg and sank in April of 1912. fell in 1986 in Bangladesh and weighed Prior to that disaster, which caused 1,500 deaths, there 2.25 lbs. (1 kg), and was about the size of was no system to track icebergs and protect ships from a cantaloupe. That deadly storm killed 92 collision. Immediately, the U.S. Navy began patrolling people. the waters, and the following year a permanent • What’s the difference between ice and international system was created. dry ice? Regular ice is frozen water, while • About 93% of the world’s icebergs are found in the dry ice is frozen carbon dioxide. Dry ice Antarctic, and they are much larger than their northern is much colder, with temps below -108 counterparts. The largest iceberg on record was sighted degrees F (-78 C). Carbon dioxide does in the Pacific Ocean in 1956 and measured 60 x 208 not go through a liquid state as it cools miles (97 x 335 km), with over 12,000 sq. miles (31,000 from gas to a solid state, and it also doesn’t sq. km) of area, larger than the country of Belgium. In melt. Rather, it changes directly from a the Northern Atlantic, a 551-ft-tall (168-m) iceberg was solid into a vapor. reported in 1958, the equivalent of a 55-story building. • The word “ice” doesn’t always refer to • If all the ice in the world were to melt at the same water that has frozen into a solid form. It time, the volume of all the oceans would increase by can also refer to an air of unfriendliness 1.7%, with a rise in sea level of 1180 feet (55 m). This or animosity, when the atmosphere would be the equivalent of the Empire State Building turns to ice. It can be a snack of shaved ice flavored with sweetened juice. The standing in water up to the 20th floor. while w whi wh h le e suppliies last • A glacier forms when multiple snowfalls occur over term can also mean flashy diamond many years, even centuries in mountainous or polar jewelry or a smokable form of an illegal regions. Glaciers form only on land, and flow very methamphetamine. As a verb, to a hired with w wi th purchase p pu of one bottle (30ML)E-Juice ce e slowly across the land, powered by gravity, altering assassin, it’s slang for killing their victim

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Good things come in small packages! Check out these folks who are 5’3â€? (1.6 m) and under. • The career of singer/songwriter Paul Simon began when he met fellow 11-yearold Art Garfunkel while performing in their school’s production of Alice in Wonderland to celebrate the school's sixth grade graduation. The pair began performing together when they were 13. The 5’2â€? (1.57 m) Simon has earned 12 Grammy Awards for his work and was chosen by TIME magazine as one of the “100 People Who Shaped the World.â€? Familiar compositions include “Cecilia, “I Am a Rock,â€? “Sound of Silence,â€? “Mrs. Robinson,â€? and “Bridge over Troubled Water.â€? “Bridgeâ€? has sold more than million copies and is ranked #47 on Rolling Stone’s 500 Greatest Songs of All Time.â€? When Simon writes songs, he says, “The music always precedes the words.â€? • One of history’s greatest philanthropists stood just 5 feet (1.52 m) tall. Andrew Carnegie came to the United States at age 13, and went to work in a Pennsylvania factory earning $1.20 a week. At 18, he began a career in the railroad business, and began making investments with his earnings. His wise choices yielded substantial returns which enabled him to go into the steel business. The Carnegie Steel Corporation was the largest of its kind in the world. At age 61, Carnegie sold his business to J.P. Morgan, earning him more than $200 million (about $6.3 billion in today’s dollars). From that point on, he devoted his life to helping others, including the construction of 2,800 libraries and the establishment of Carnegie-Mellon University. By the time he died at 83, had had donated some $350 million.

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• Although Minneapolis-born Prince Rogers Nelson was professionally known as Prince and The Artist Formerly Known as Prince, his childhood nickname was Skipper. This 5’2â€? singer/songwriter has produced ten platinum albums and 30 Top 40 singles throughout his career, including 1984’s “Purple Rain,â€? which sold more than 13 million copies in the U.S., spending 24 consecutive weeks in Billboard’s No. 1 spot. From 1993 to 2000, Prince’s name was an unpronounceable symbol, referred to as the Love Symbol. • Mahatma Gandhi, the father of the Indian independence movement, political and spiritual leader, advocated a practice of non-violent resistance to injustice. This London-trained lawyer lived a simple life and believed, “The best way to find yourself is to lose yourself in the service of others.â€? Although Gandhi was nominated for the Nobel Peace Prize five times, he never received it. A 187-minute film chronicled his life in 1982, winning eight Academy Awards, including Best Picture. Actor Ben Kingsley who portrayed this hero stood 5’8â€? (1.73 m), although Gandhi was just 5’3â€? (1.6 m). In 1948, as Gandhi walked to a prayer meeting, he was shot in the chest at point-blank range, the sixth and final attempt on his life. Two million mourners made up the 5-mile-long (8-km) funeral procession. • Danny Devito was a hair stylist in his sister’s salon before enrolling in New York’s American Academy of Dramatic Arts. As a young aspiring actor, the 5’0â€? (1.52 m) Devito shared an apartment with another up-and-coming actor, Michael Douglas, with whom he would go on to produce numerous projects. For his 1992 role as the Penguin in Batman Returns, Devito was strictly forbidden to discuss the top-secret makeup design with anyone, including his family.

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â–˛ Fill measuring cups with hot water and empty quickly before measuring sticky substances like honey or peanut butter. It will slide out much easier. â–˛ Banana trick: For faster ripening, leave bunches together and store in a bag. For slower ripening, separate the bananas. They will ripen faster if stored near apples or citrus fruit. Also, remember that just because the outside is getting brown spots, the inside isn’t necessarily going soft. â–˛ Warm up refrigerated baked goods in the microwave, but place a mug of water in there too. It will keep the moisture in the bread. If your bread loaf is going stale, wrap it in foil and pop it in the oven for about 10 minutes at 300 F. It will freshen the bread! â–˛ My personal holiday rule is simple: When in doubt, leave it out. There is so much to do, and we want to cover it all, but my best memories of holidays involve the people whom I spend time with, not the place setting or the exact perfect gift. -- Happy Holidays, JoAnn â–˛ “Commit to spending one or two unscheduled nights per week during holiday break just hanging out with your kids. You can enjoy the toys they might have gotten for Christmas, read, play games or just relax in each other’s company. They will return to school (and you to work) less stressed.â€? -- E.G. in Massachusetts â–˛ Try this chef’s trick for a juicy bird: After seasoning, cover the bird with

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• No bathroom is complete without a tube of toothpaste. Did you ever notice that there's no ingredients label on toothpaste? Here’s why! • Toothpaste is about 30% water. Mixed with water is chalk, the crushed remains of ancient ocean creatures. Their exoskeletons retain their sharpness, and they are one of the few things tough enough to clean tooth enamel. • Titanium dioxide is added to the chalk/water mix. That's the stuff that goes into white wall paint to make it bright. On your teeth, it paints over the yellow for at least a few hours till it dissolves and is swallowed. • To keep this chalk/water/paint mixture from drying out, glycerine glycol is whipped in. You know glycerine glycol as an ingredient in anti-freeze. • Next they add a concoction from the seaweed

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Little Known Information When four of Santa's elves got sick, the trainee elves did not produce toys as fast as the regular ones, and Santa began to feel the Pre-Christmas pressure. Then, Mrs. Claus told Santa her Mother was coming to visit, which stressed Santa even more. When he went to harness the reindeer, he found that three of them were about to give birth and two others had jumped the fence and were out, Heaven knows where. Then, when he began to load the sleigh, one of the floorboards cracked, the toy bag fell to the ground and all the toys were scattered. Frustrated, Santa went in the house for a cup of apple cider and a shot of rum. When he went to the cupboard, he discovered the elves had drunk all the cider and hidden the liquor. In his frustration, he accidentally dropped the cider jug and it broke into hundreds of little glass pieces all over the kitchen floor. He went to get the broom and found the mice had eaten all the straw off the end of the broom. Just then, the doorbell rang, and an irritated Santa marched to the door, yanked it open, and there stood a little angel with a great big Christmas tree. The angel said very cheerfully, "Merry Christmas, Santa. Isn't this a lovely day? I have a beautiful tree for you. Where would you like me to stick it?" And thus began the tradition of the little angel on top of the Christmas tree.

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EMERGENCY-ROOM STAY CAN COST A BUNDLE The length of time you might spend in the emergency room has gotten longer -- and longer -- as many Medicare patients are held under what’s called “observation status.” AARP recently completed a study called “Rapid Growth in Medicare Hospital Observation Services: What’s Going On?” that shows the length of time patients are held that way has grown, sometimes to more than 48 hours. If you’re a Medicare patient, you can be toting up out-of-pocket costs with every passing hour you’re held in this medical limbo. There’s no costsharing cap with these observation status stays, not to mention that you might not receive the level of care that you should have. As an observation outpatient, you’re liable for the costs of tests and procedures. Additionally, if you end up in skilled nursing, the observation status time you spend in the hospital doesn’t count for the Medicare requirement that you have three days as an inpatient. Your portion of the costs can skyrocket, and you might even be denied skilled nursing care because you weren’t in the hospital long enough as an official inpatient. Here are some specifics from the AARP study: ● Observation status stays have increased 94 percent. ● Patient status (observation versus inpatient) is sometimes changed by the hospital after the patient is sent home. ● The average cost for skilled nursing that Medicare didn’t cover (due to being originally held in observation limbo) was $10,503. A number of senators in Congress have proposed legislation that would require time spent in observation status to count as part of the threeday inpatient requirement. To read the full 25-page report, go to aarp.org and put the study’s title in the search box. (c) 2013 King Features Synd., Inc.

Page 6

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• In the 1950s, Pepsodent decided they wanted to sell more toothpaste overseas. They started an advertising campaign in Asia based on their American slogan, "You'll wonder where the yellow went, when you brush your teeth with Pepsodent!" However, in that part of the world many natives chew on a treat called the betel nut, just as Americans chew gum. Betel nut is quite expensive, and it also stains the teeth. Blackened teeth are a status symbol and a sign of wealth. No one wanted white teeth and the Pepsodent campaign failed dismally. • The Colgate company tried to get into the food business when they came out with Colgate Kitchen Entrees but no one wanted to buy food from a toothpaste company. • John Spencer-Churchill, 10th Duke of Marlborough, lived in Blenheim Palace in splendor. Once he spent the night with his daughter, who lived in modest circumstances. In the morning she was surprised to hear him bellowing down the hallway that his toothbrush was not working properly. When she investigated, she found him upset because his toothbrush was failing to foam. She explained to her wealthy father that a toothbrush did not foam unless a toothpaste or powder was applied to it first— a task which the Duke's valet did for him every morning. • Judy Schwartz and Rickey Berkowitz were shipwrecked in the Java Sea in 1985. They lived on nothing but toothpaste for three weeks. After their rescue, ColgatePalmolive awarded them 400 tubes of toothpaste. • Americans use half a million pounds of toothpaste in a day. However, women use more toothpaste then men. About 75% of all women brush their teeth twice a day, but only half of men do, according to the American Dental Association.

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Page 7

SH OFFERS!

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(c) 2013 King Features Synd., Inc.

▲There is no Biblical or historical reason to place the birth of Jesus on Dec. 25. It was only in the fourth century that the Church officially decided to observe Christmas on Dec. 25. ****************** Thought for the Day: “The secret of success is to know something nobody else knows.” -- Aristotle Onassis

▲Clement Clarke Moore, the author of “A Visit From St. Nicholas” (more popularly known as “The Night Before Christmas”), was born during the American Revolution and died during the Civil War.

▲In 1712, Cotton Mather said, “The Feast of Christ’s Nativity is spent in Reveling, Dicing, Carding, Masking, and in Licentious Liberty ... by Mad Mirth, by long Eating, by hard Drinking, by lewd Gaming, by rude Reveling.” Doesn’t sound much like today’s celebrations, does it?

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▲Scientists unearthed frozen 30,000-year-old plant tissue from fossil squirrel burrows in northeaster Siberia. This would not be remarkable, except for what came next: Researchers thawed the seeds and planted them. The seeds germinated and grew, producing viable seeds of their own, making "Silene stenophylla" the oldest viable multicellular living organisms.

▲If you think that Christmas has only recently become a nightmare of consumerism, consider that as early as the mid-1820s, Santa Claus was being employed to sell Christmas goods.

▲The modern image of Santa Claus was invented by American cartoonist Thomas Nast in the late 1800s. Until his cartoons were published at the end of the 19th century, no one really pictured Santa as a fat, jolly old man with white hair.

▲Those who study such things say that all mammals, from rodents to elephants, urinate for approximately 21 seconds. This now is known as the “Law of Urination.”

▲Jon Bon Jovi is probably best known for his eponymous ‘80s hair band, but he’s also quite a philanthropist, working on behalf of organizations including the Special Olympics, the American Red Cross and Habitat for Humanity. In 2011, the Jon Bon Jovi Soul Foundation opened a restaurant called JBJ Soul Kitchen, in which patrons pay only what they can afford, or can even volunteer in lieu of payment.

▲The first image of a Christmas tree to be printed in the United States appeared in Boston in 1836. It was an illustration to a book written by a German immigrant.

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Continued Pg. 2

There’s more to know about ice than just the fact that it’s frozen water. Here are the cold hard facts about cold hard ice! • About 10% of the Earth’s land mass and 7% of its oceans are covered by ice. Close to 98% of Antarctica, located at the Earth’s South Pole, is covered by ice averaging at least a mile (1.6 km) in thickness. Its ice sheet holds about 90% of the planet’s fresh water. • An ice sheet forms when snow that falls in winter does not melt entirely over the summer months. After thousands of years of this process, the layers pile up and compress into thick, dense sheets of ice. In order to be classified as an ice sheet, it must extend more than 20,000 sq. miles (50,000 sq. km). Antarctica’s ice sheet covers almost 5.4 million sq. miles (14 million sq. km), which is about the size of the U.S. and Mexico combined. At one spot the ice is 2.96 miles (4.76 km) thick. Greenland, the world’s largest island, has an ice sheet extending 656,000 sq. miles (1.7 million sq. km), about three times the size of Texas. • The size of an iceberg varies between 3.3 ft. and 246 ft. (1 to 75 m) above the sea, weighing between 100,000 and 200,000 tons. About oneninth of an iceberg’s volume is above water. It’s very challenging to determine the shape of that portion that lies underwater.

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