by Bill Gatten

The pros and cons of forming limited liability entities such as Limited Partnerships, Family Limited Partnerships and Limited Liability Companies is a much discussed topic these days. It is this latter device, the much misunderstood “LLC,” which is the newest, though less notorious, least used, and arguably the most straightforward and valuable of them all.

Limited Liability Company (LLC): A membership business entity that provides the protection of a corporation, but which is more like a partnership arrangement in many ways. LLC “members (versus ’share-holders’ or ‘partners’)” participate in the day-to-day management of the company without incurring personal liability. All taxing agencies (state and federal) tend to “look through” the LLC to its member/s as the responsible parties in terms of accounting for, and payment of, income tax. Profits and losses relative to passive activities within the company flow to the members who remain free of individual self-employment tax. Since there is no plethora of case law concerning the LLC at this time, it is, of course, advisable to seek out good professional legal and accounting advice before considering its use.

Although it is only within the past few years that the Limited Liability Company has been accepted and recognized throughout the U.S., all fifty states have now adopted and recognize the LLC as an acceptable, viable and valuable business entity (since 1997). It should be noted, however, that some states (e.g., New York which imposes a $2,000 surcharge for the establishment of an LLC), by imposing large - if not onerous - tax penalties on LLC’s, can make its use somewhat impractical relative to the cost savings of, say, a Subchapter S Corporation (also an income tax ‘pass-through’ entity, see IRC §1361).

While on the surface the S-Corporation and the LLC may seem similar, there are some significant distinctions: 1) The S-Corporation is limited to 75 shareholders, whereas the LLC has no limit to the number of members it can have; 2) All the shareholders of an S-Corporation must be persons, who are U.S. citizens or permanent resident aliens, whereas LLC members can be business entities (corporations, partnerships, trusts, etc.) or individuals…even non-resident aliens; 3) S-Corporations are permitted to issue only one class of stock, while an LLC can issue several different classes of stock in the form of membership certificates (capital, common, preferred, etc.) and priorities of ownership, and 4) Even though treated preferentially by the IRS, the S Corporation is treated for income tax purposes on a state level the same as would be any other Corporation.

Perhaps the simplest way to look at the Limited Liability Company structure might be to view it as basically a fusion or hybrid of the corporate structure and the partnership arrangement: but with all of the essential features, benefits and advantages of both…though minus the disadvantages of each. For example: in terms of taxation, the corporate structure allows for double taxation of its owners (i.e., income tax is imposed on the Corporation as well as personally on any owner salaries or withdrawals): and in terms of asset protection, the General Partnership structure allows for a creditors charging orders against individual partners.

The LLC, on the other hand, effectively avoids both of these negatives. As well, like the corporation, the LLC also provides “lawsuit protection” for its members (analogous to stockholders in a corporation) who are not personally responsible for the liabilities or the indebtedness of the company. An LLC that holds real estate, for example, effectively protects its member-owners from personal lawsuits and creditor claims or judgments against the LLC. In addition, unless they were to have personally guaranteed the indebtedness, a foreclosure upon a Limited Liability Company does not create personal liability for its members.

Even today, in some quarters one might still find some negativity or misunderstanding by legal and accounting professionals regarding the viability and dependability of the LLC due to its newness. With its earliest advent in the U.S., many, if not most, financial planners remained long unconvinced (and some still do) as to how an LLC might fare under scrutiny by the IRS, or how it might hold up in court. Prior to 1997 the common use of the LLC as an asset shielding vehicle or business entity was uncommon, to say the least.

Recent IRS rulings are now clear in their treatment of the LLC as a “partnership” for income tax purposes…so long as there are at least two members. A single-member LLC will however, be “disregarded (looked-through)” for income tax purposes: with the full tax liability falling to the member as if no business entity existed. This characterization of the single member LLC does not, however, mean that it would not be held completely valid relative to asset protection under state legislation (i.e., treated essentially as a sole proprietorship). The overall effect of the single member LLC is that asset protection (against liability claims) need not incur additional federal income tax reporting requirements, system documentation and record keeping or major set up expense.

As is commonly known, a regular corporation (e.g., a “C” corporation) is taxed first at the corporate level, then the stockholders (owners) are taxed again on the owner withdrawals. The LLC, on the other hand, by providing “pass-through” tax treatment, as would, say, a general partnership, averts such “double taxation.” In other words, the LLC as an operating entity is not taxed on its own profits; but instead on the income taken from it by its members (i.e., income accounting responsibility and income taxation is “passed-through” to the individual member/s).

Regarding creditor claims, do note that even though a judgment creditor’s claim may be imposed upon an LLC, such claim may not be imposed individual upon its member/s (i.e., even with regard to single member LLC…see U.S. Uniform Partnership Act §28 relative to restrictions concerning charging orders per se). What this then means is that the personal assets of an LLC’s member/s would not be reachable by a judgment creditor without a valid claim against, and the dissolution of, the entity: which dissolution would, of course, not be allowed unless somehow all the members were to have conspired and acted in concert to create the cause for the claim.

Before the advent of the Limited Liability Company, the “Family” Limited Partnership was considered a superlative instrument for estate planning and protection. However, the chief reason for forming an “FLP” versus a General Partnership was to avoid creditor claims against assets held in the partnership, by avoiding charging orders against the limited partners. That is to say that under a Family Limited Partnership, a judgment creditor could not attach a limited partner’s interest, and the general partner’s exposure would thereby be limited only to its percentage of the total value of the assets so held. The problem with the FLP for holding real estate, however, was (is) that the general partner still has personal liability to the extent of his percentage of ownership. An answer, of course would be to name a corporation as the “general partner.” Interestingly enough, though, the LLC actually affords its members the same creditor protection as would such a limited partnership, but wholly without personal liability of any of its members: and without the added legal work, time and expense of creating, administering and maintaining the corporation and all of its reporting requirements.

Note that even though the IRS does not consider the single member LLC to exist…the structure none-the-less continues to afford maximum protection against creditor claims and lawsuits: even though the owner member continues to report its income and expenses as an individual (e.g., a Form 1040, with a Schedule C for the business and Schedule “E” for rental income).

While on the surface the LLC seems to be a fairly uncomplicated and innocuous device for doing business and for holding assets, it still has many other relatively unexplored facets. One of which is that of holding real estate assets and protecting them from judgment creditors, bankruptcy actions and actions in marital dispute. For example, all of one’s real estate holdings can be placed into an individual LLC; or each separate property or parcel can be held by a separate LLC, with a different investor or beneficiary “partner” in each one. In using the LLC for holding real estate in this manner, separate tax returns for each entity need not be filed…and of even greater interest, a tenant’s injury on the premises will not create a personal liability for the member/members. Only the LLC can be sued. Therefore, by holding properties in this manner, other properties remain apart from involvement in the claims of creditors arising out of a lawsuit against a particular LLC.

The LLC also provides a truly serviceable vehicle for shielding or passing wealth to family members without having to re-title the real estate. Once real estate is transferred into an LLC, the members’ interest is converted to, and its ownership characterized thereafter as, Personalty (i.e., personal property) Vs. Realty (real estate), which “shares of ownership” can then be transferred, all or in part, as tax-free gifts (in blocks up to $10,000 per-year to each recipient). Again, note that the procedure for transferring LLC shares is far less complicated (quite simple in-fact) as compared, say, to altering, preparing and filing new transfer documentation (e.g., Grant Deed, Warranty Deed, Bargain and Sale Deed, etc.) and the requisite Preliminary Change of Ownership documentation. Moreover, when the gift is to a child, the LLC allows the parent to easily retain full control of the asset throughout its lifetime by continuing to act as “Managing Member” for the LLC.

In short…the benefits afforded by the Limited Liability Company are long overdue, but apparently here to stay, with confidence within the financial community growing stronger everyday. And a major welcome benefit of the LLC is that one can be set up for as little as $199.00 (go to www.mycorporation.com).

by Scott Rister

Do you have any mutual fund in your portfolio giving you a 1000% return on your investment? I didn’t mistakenly enter the wrong figure. That is one-thousand percent and in addition what I’m talking about is for ONE month so annualized that’s… well, I’ll let all the bean counters figure that out. It is very attainable for that 10:1 return on your investment with prudent selection of where to place those marketing dollars that end results in truly great deals coming your way.

So many people are flocking to real estate seeking higher returns on their investments in recent years and especially since ‘00. Why? Well, the big fat 401K’s have turned into 201K’s and many people realized that really what people had banked on being there financially became all of a sudden money evaporating with every downturn of the stock market.

So, where are people now putting their money for investments? Real estate! Real estate has been a time-tested vehicle for short and long-term wealth and income and that was LONG before the .com and tech stock busts. Ok, probably nothing you don’t know and haven’t heard of right? So, now that we probably all know the actual and potential income for the average “Joe” through real estate the question is always “how do I get there?”.

There are so many, many ways to profit in real estate and I’m never surprised from all those I meet at my speaking engagements as well as online students who make BIG money in real estate. I personally take notes on about successful characteristics of some that I would like to share with you:

* Average time is about two years to transition from corporate jobs to fulltime real estate investor.

* Both spouses contribute in some way to the real estate business.

* Investor possesses more than one profit-centered technique to make money in real estate. (wholesaling, landlording, etc…)

* Keeps accurate and ethical financial records.

* Live within their means on a personal financial level.

* Commits to a continued investment in their real estate education.

* One or both spouses have at one time or another been “downsized” being caught in corporate America crosshairs.

* Primary reason for investing in real estate is to have more time to spend with family and take control of their financial future.

* Feel that you DO NOT have to possess credit or money to make money in real estate.

* DESIRE to succeed…probably greatest succeed along with that positive attitude and don’t listen to the naysayers.

In fact I had one student tell me their former manager in their corporate world stated that, “real estate investing is only for a tax write off”. I’m not going to cast my pearls before swine and neither am I going to try to lead a horse to water that doesn’t want to drink. Bottom-line is that this that now full-time real estate investor makes 2-3 times as much as the corporate executive.

With some of the general traits I’ve shared with you for fellow full-time real estate investors along with the absolute need for you to take control of your financial destiny means I’ve saved the biggest trait for last. Probably for many of you this may not be earth-shattering but the truth is that they all have a bona-fide marketing program fit to their budget, experience, short-term and long-term goals in real estate, coinciding with their profit-centered techniques.

Many stockbrokers make their living in speculating on undervalued stock and buying them in bulk. Corporate purchasing department executives will have their income tied into being able to make large gross profit buys on items their company may retail. Its all called the art of a deal and it simply doesn’t matter which industry one is focused in when you’re talking about moving a commodity its about being able to buy (and/or control) at the lowest price and sell at highest price possible. Difference in the middle is called a profit and is our motto in real estate: FIND A GREAT DEAL!!!

You may know 1002 creative ways to purchase and/or control properties but if its not a truly great deal to begin with then you only have a burden. So in having a system that locates truly motivated sellers to contact you on a consistent basis is what our whole business is about. It all starts with marketing and an investment that you feel comfortable with.

If you’re not satisfied with the returns on your investment and you’re in real estate or considering to be aggressive in real estate, then divert those funds into launching your own marketing IPO! Being able to control your own financial destiny if you’re a competent real estate investor will result in what many of us already know….marketing is the best return on your investment!!

Good hunting as luck has absolutely nothing to do with it.

by Richard Roop

You can deliver a mailing piece up to 3.3 ounces for between 11.6 and 12.9 cents each. You probably receive "junk mail" delivered at this rate. I get postcards, self-mailers, brochures, flyers, coupon books and local store catalogs on a regular basis delivered using the US postal service's Enhanced Carrier Route (ECR) rates.

As a real estate investor, you can get more sellers calling you and sell your houses fast using the lowest postage rates available. It works when you want to concentrate a mailing to all homes in a certain neighborhood or area.

We already mailed an oversized postcard to sell 6 of our houses and next week will deliver my famous "advertorial" to homeowners convincing them to call if they want to sell their house quickly and easily.

After showing other investors how to use this low cost, direct mail approach, I have figured out the best way for you to research it and use it yourself. Look in your phonebook under "mailing services." You'll also find print shops and letter shops that can help. Tell them you want to saturate several neighborhoods with a postcard. You want to use their "standard Mail" permit or you can get your own. The cost for your own is $125 to setup and $125 a year. But the mailing house may prefer or require you use theirs. That's good.

Tell the vendor you want to mail to all residents. This is also known as a SATURATION mailing. In some areas, instead of an address label, you can have POSTAL CUSTOMER or BOXHOLDER or RESIDENT preprinted on your postcard. In other areas you'll need to buy a RESIDENT LIST which includes all the addresses in a certain zip code or carrier route, but not names. We checked several sources for lists and were quoted 1 cent to 3 cents each. Do pay more than 1 cent each. If you can't get it locally then you can get it from a national company. In fact, it's possible to do the entire job (print, address and mail) with a national company.

If addresses are required, one source you can look into is www.melissadata.com. In fact, if you go to their site, you can get a count of the number of addresses and carrier routes for any zip code you enter. Their cost is about 1 cent each for online download, CD-ROM or labels.

The key postal term to mention is Enhanced Carrier Route Walk Sequence Saturation (ECRWSS). When prepared properly, the mail carrier will deliver one mail piece to each address on the route. That is a minimum requirement, all addresses on a route.

My next mailing will be to an entire zip code has 17 carrier routes, and about 8,000 addresses. If I wanted to I could further target my project to selected carrier routes only.

The cost on my last mailing was 11.6 cent postage each. To get that rate we delivered (to each respective post office) presorted stacks of cards, one for each carrier route with the number of cards needed for each route.

If you do not deliver the cards to each individual post office, then the rate is 12.1 or 12.6 cents. I have found that the easiest way to do it is to let the mailing houses do it all. Tell them what you want and let them figure it out. Get several bids.

I suggest you put your marketing message on a double-sided 4.25" x 8.5" (half sheet) postcard. That way your printing cost will only be 3 or 4 cents each. Use yellow or bright yellow card stock. Your "message" should be filled with reasons why they should respond…what's in it for them.

My first mailing was to a rural area so no labels were required. We just put POSTAL CUSTOMER below the permit imprint. That saved us from buying a list and addressing the cards. Our next mailing to a city area which requires addressing. A mailing to rural routes or postal box holders only should not require labels. Your local mailing house or letter shop should have experience with these types of mailings and can help you plan your campaign and design your postcard (i.e. the position of the permit and address info).

For more info you can search http://pe.usps.gov/ for "enhanced carrier route walk sequence saturation."

by Vena Jones-Cox

This one of those questions that must be answered by another question, to wit: what’s a good deal? And this is not a facetious question, because the answer depends on:

1) Your exit strategy.
2) Your financial resources.
3) Your skills.
4) Your goals.
5) The risk and hassle involved in a particular property.

So let’s say this: I’ll let you in on my favorite ways to find good deals—after I explain why they’re good deals to me.

First, let’s talk about exit strategy. If I put a property under contract, one of two things is going to happen to it. If it’s in very poor shape or out of my “farm”, I’ll wholesale it to another investor for a quick cash profit. If this is the case, a “good deal” is a 1-3 unit building that I can get under contract for about 60% of its “as is” value. The other thing I might do is to close it and lease/option it for a year or two. In this case, my “good deal” will be a one family that needs cosmetic work in a decent area that I can buy for 70% or less of the as-is value. In any case, my exit strategy determines what I think is a good deal. If I find a 40-unit apartment building that can be had for pennies on the dollar, I won’t necessarily consider it a good deal, since I have no desire to be a landlord, and know few wholesale buyers who want such things. Ditto a commercial property or a historic rehab.

Your financial resources, including the cash and credit you have available to you, also determine what a good deal is to you. Imagine you have no cash and poor credit, but find an owner who will finance with no money down If you pay 100% of the value of the property, but his terms are such that you can still rent it out for a $300/month positive cash flow. Is this a good deal for you, despite the fact that you have no equity? Could be. Is your time well spent looking for these types of deals? Yes, since they are what you can manage. Is mine? Probably not, since I can find lots of deals that cash flow AND have 30% equity the day I buy them. What’s the difference? I know how to offer owners cash. You can’t.

Your skills also matter. If you don’t understand repairs, looking for properties that need major mechanical work in order to rehab and resell it isn’t the best use of your time. And for heaven’s sake, don’t start looking for “good deals” in large multi-families until you’ve taken at least one landlording seminar! If a deal doesn’t meet your goals, it’s not a good deal no matter how cheap or how good the financing. If your goal is to hold properties long-term for the tax advantages and avoid major rehabs, no junker should ever turn your head. If you flip it, you’ve created a capital gain that you don’t want. If you rehab it, you haven’t met your own goal of avoiding rehabs.

Finally, the risk and hassle involved in a deal affects whether the price and terms are “good” or not. I’ve noticed that my wholesale buyers will pay 70% of the after repaired value of a junker property less the cost of repair—as long as the cost of repair doesn’t exceed about $15,000. More than that, and you’re talking really major rehab. Buyers of these types of properties typically want a higher overall profit. Similarly, people who buy rentals in warzones often look for yearly returns approaching 50% of the purchase price. Why? Management hassles, rent collection hassles, hassles with the city…you get the picture.

So, in light of what I consider a good deal (a 1-3 family property that I can get for 70% or less of the as-is value by offering cash) what are my favorite ways of finding good deals? In order of importance:

a) Direct mail.
b) My ad in the paper.
c) Referrals from other investors and wholesalers.
d) The MLS.
e) Door-to-door flyers.

There you have it!

by Richard Roop

I recently ordered my 2002 calendar greeting cards. Each year I mail them around Christmas time to most everyone on my contact list with a brief personal note and my $100 bill business card. What’s great is people put them up and see them all year. Here’s what I had imprinted on the bottom of them:

Bottom Line RESULT$, Inc. Sell Your House in 9 Days at a Fair Price! No fee.
No commission. Quick, easy and professional. FREE recorded info 24/7 at
1-888-499-1051 Box 5151 Bus: 719-687-4472 • Fax: 719-687-4471 • blresults@aol.com

I also recently ordered some high quality brass barrel pens from www.amsterdamprinting.com. Most people just imprint their name and phone number (boring!). They limited me to 5 lines of 45 characters each and I used just about every character:

SELL YOUR HOUSE IN 9 DAYS AT A FAIR PRICE! Local company needs
to buy 7 houses monthly. No fee/commission. Quick/easy/professional.
For FREE recorded info, call 1-888-499-1051 Box 5151, then call Martha at (719) 687-6885

I now give a pen to all new acquaintances including all prospective buyers and sellers. I also leave a handful at the title company, bank, or coffee shop each time I visit. They have a high perceived value (unlike cheap plastic pens) and tend to float around. They are valued at $3.79 and cost $1.79 in bulk. They are a great “lumpy mail” item to send with a sales letter to a qualified list of prospective sellers.

Amsterdam Printing has a matching brass barrel key tag that I will soon order and give to my new occupants. Also looking into custom “welcome mats” as a house warming gift. The cost can be justified with a well organized referral and follow up program. We are working on ours and will share it with you in a future issue.

You’ll notice that my new advertising refers buyers and sellers to call Martha. Martha is an independent contractor. She works from her own home office. I forward one of my phone numbers to her office. After a buyer or seller goes through my voice mail system, they are invited to call Martha. She will complete a property information sheet on sellers and fax to my office for me to follow up. She will complete a buyer’s information sheet on buyers and fax to our office for my sale manager Eric to follow up. She also she’s an initial mail out to sellers. She adds both buyer and seller to a mailing list and emails a copy to us each week.

We were lucky to stumble across Martha. You can seek out your own “Martha” once you have the volume to justify it. A similar but different “answering and messaging” service designed for managing your buyers, check out www.BuyerMD.com.

The revenue that you earn from Google AdSense program is totally dependent on you and your abilities. Here are some tips that you can use to get the best results from your AdSense Ads:

1. Use channels: Channels help you in conducting a better analysis of the performance of your AdSense Ads. You can use custom channels to check what web pages are making more revenue and which ones are not doing so well. In fact, custom channels can be used for conducting analysis on multiple aspects at the same time. You can use this analysis for making amendments to your AdSense Ads or website content in order to get better results.

2. Ad customization and positioning: Shape, Size and color are the three properties of your AdSense Ads that you can easily control and customize in a way that the Ads don’t look out of place when served on your website. You can either make your Ads stand-out from the rest of the content on your webpage or you can make them blend with the overall webpage. Moreover, you can identify the hot spots on your website and position your Ads accordingly. Ad customization and Ad positioning are, in fact, the best ways to attract more clicks to your AdSense Ads.

3. Content quality: ‘The best generally overcomes the rest’ – is a very true saying. If you host quality content on your website and provide regular updates to your visitors, you can expect more traffic to your website. This will in turn lead to more ad impressions and possibly more clicks.

4. Use AdSense Ads on all pages: If you have multiple web pages on your website, you should include AdSense Ads on all of them. Since the visitors can enter your website through a number of different pages, having AdSense Ads on all the pages will surely increase your earnings.

Distance library degree programs offer a student the opportunity to earn a degree from home, while still making full time outside employment a priority. Those interested in this program are encouraged to research their states mandatory requirements for employment in this field. Each state incorporates its own policies and regulations concerning the public library system. Distance library degrees, in general, attempt to teach a well rounded curriculum that will cover the requirements of most states. Students seriously considering enrolling in these courses should be prepared for the vigorous organizational requirements for success in any independently studied course.

There are typically two specializations in programs for this field. The first, Management of Digital Information, includes courses on database management, content representation, and distributed computing. The second, Information/Library Services, includes courses on collection development, cataloging and classification. Distance library degrees should offer an innovative curriculum with a heavy technological background and should focus on teaching career skills in the area of information management. A quality distance library degree will be granted by schools that have accreditation by the American Library Association (ALA). These programs should be interactive, challenging, and interesting. "And whatsoever ye do, do it heartily, as to the Lord, and not unto men." (Colossians 3:23)

An education in this field will provide in-depth information in the history, theory, and organizational structure. Emphasis for someone seeking a distance library degree should be placed on the selection and application of efficient technologies, particularly with reference to available services. Today's librarian needs to be just as efficient in the area of computer science as in literature selection. The Internet is offering more and more in terms of published works. Many people are turning to Internet libraries for needed information. Much reference book information can already be obtained using the Internet as a research tool.

The ALA or the American Library Association states that there are over 117,000 public libraries in this nation. The organizations bring the information in the world into public accessibility. In addition to public libraries in almost every community, there are thousands in schools, colleges and universities, hospitals, law firms, businesses, the armed forces and more. They offer free access to all, and therefore bring opportunity to all. The greatest resources in each of these libraries are the librarians and workers. Almost 400,000 people enable libraries to function properly every day. If a student wants to make a difference, distance library degrees could be the answer sought. These programs open doors that otherwise would have been locked forever.

Getting paid through AdSense program

Once you have setup your AdSense account and updated your website with AdSense code, you would surely be looking forward to earning some revenue from the AdSense Ads. Though revenue will start accruing to your AdSense account almost immediately, the actual payments to you are based on certain rules that Google has laid out for all website owners that have an AdSense account.

1. The first and the most important rule is that Google will make a payment to you only when your account balance is $100 or more. Also, these payments are made by Google within 30 days of the last day of calendar month during which you attain an account balance of $100 or more. If your account balance is less than $100 on the last day of the month, the balance just rolls over to the next month and this continues till you actually have at least $100 in your account. You can easily check your account balance by logging-in into your AdSense account.

2. Obviously, Google will only be able to pay you only if you provide them with the information that is required for payments. This includes the Payee information and contact details that you specified at the time of signing-up for an AdSense account. Though you can edit most of this information, country and Payee name cannot be changed at this stage (i.e. after the account has been approved by Google). If you need to get these changed, you will have to close your AdSense account and open a new one.

3. You will also need to submit your tax information using the Tax information link on the My Account tab. This information is required irrespective of your location and, in any case, Google would not process your payment without the tax information.

4. You also need to specify the mode of payment. This can be done through the ‘Payment Information’ link on the ‘My Account’ tab. Just check the options available for your location and choose the one that best suits you.

5. As soon as your AdSense account balance reaches $50, Google will mail (snail mail) a PIN number to your payment address. You will need to enter this PIN into your account before you can become eligible for payments from Google.

Distance library degree programs offer a student the opportunity to earn a degree from home, while still making full time outside employment a priority. Those interested in this program are encouraged to research their states mandatory requirements for employment in this field. Each state incorporates its own policies and regulations concerning the public library system. Distance library degrees, in general, attempt to teach a well rounded curriculum that will cover the requirements of most states. Students seriously considering enrolling in these courses should be prepared for the vigorous organizational requirements for success in any independently studied course.

There are typically two specializations in programs for this field. The first, Management of Digital Information, includes courses on database management, content representation, and distributed computing. The second, Information/Library Services, includes courses on collection development, cataloging and classification. Distance library degrees should offer an innovative curriculum with a heavy technological background and should focus on teaching career skills in the area of information management. A quality distance library degree will be granted by schools that have accreditation by the American Library Association (ALA). These programs should be interactive, challenging, and interesting. "And whatsoever ye do, do it heartily, as to the Lord, and not unto men." (Colossians 3:23)

An education in this field will provide in-depth information in the history, theory, and organizational structure. Emphasis for someone seeking a distance library degree should be placed on the selection and application of efficient technologies, particularly with reference to available services. Today's librarian needs to be just as efficient in the area of computer science as in literature selection. The Internet is offering more and more in terms of published works. Many people are turning to Internet libraries for needed information. Much reference book information can already be obtained using the Internet as a research tool.

The ALA or the American Library Association states that there are over 117,000 public libraries in this nation. The organizations bring the information in the world into public accessibility. In addition to public libraries in almost every community, there are thousands in schools, colleges and universities, hospitals, law firms, businesses, the armed forces and more. They offer free access to all, and therefore bring opportunity to all. The greatest resources in each of these libraries are the librarians and workers. Almost 400,000 people enable libraries to function properly every day. If a student wants to make a difference, distance library degrees could be the answer sought. These programs open doors that otherwise would have been locked forever.

The highest paying affiliate programs continue to be one of the best ways to help individuals attain financial goals. For the individual that works hard, but can't seem to make ends meet at the end of the month, this type of program may be an option. Also, spending time with family may be an excellent benefit that can be gained through exploring affiliate programs of this nature. With work responsibilities, an individuals schedule may be so constricted that it is impossible to find time to do enjoyable and rewarding activities. No matter what the situation seems to be, these programs may be suitable for any individual.

Basically, this program is a home-based business opportunity through long-established firms that allow the person to manage his or her own financial future. The varieties of highest paying affiliate programs are extensive. The person can tie into businesses that will interest them, such as sports programs, exchange student opportunities, or service-cleaning businesses. Most take advantage of the newest technologies, especially the Internet, which has opened up the world to home-based businesses. Imagine using e-mail, developing a website, and utilizing Internet order fulfillment. These new ways of doing business can revolutionize work in these programs.

This opportunity can be great for a highly motivated and driven individual. One of the advantages of linking up with these companies that offer the highest paying affiliate programs is that the person will glean from their extensive experience in these fields. Essentially, the individual will not be "going it alone." Companies will provide the information needed for the person to get started and to be a success. Many aspects will be learned, including business methods and accounting practices that will help the venture to be successful.

One of the greatest rewards in using a program of this kind is that the individual can openly share his or her faith with others. These opportunities are made to put into practice the years of training that has been received in helping others see the need of faith in Christ. "Now faith is the substance of things hoped for, the evidence of things not seen" (Hebrews 11:1). The Christian will be helping people to find the peace and security of eternal values. This is a great way to find personal and spiritual fulfillment. Highest paying affiliate programs give the responsible person a means of integrating social, personal, and religious goals into business opportunities.