“Giant Blue Whale Watching Summer/Fall 2014 .
Enjoy $16 Whale Watching Special” 
Giant blue whales were once considered quite rare off Newport Beach, but over the last five years this has changed dramatically with hundreds-thousands of giant blue whales spotted each year.  Over 1100 giant blue whales were viewed from May-October with multiple blue whales sighted during one whale watching cruise, a regular occurrence.  Along with viewing blue whales, finback whales (second largest whale) are also frequently viewed as well as the smaller minke whales.  Humpback whales and even killer whales are also possible during the summer and fall months. Giant pods of common and bottlenose dolphin are also very common with mega pods numbering a thousand or more dolphins. These pods are quite frequent as well and amazing to witness. 
Join Newport Landing’s whale watching cruises, offered multiple times daily from Balboa Peninsula in Newport Beach and view the largest creatures on earth.
Phone 949-675-0551 
Address 309 Palm Street Suite A Newport Beach Ca 92661. 
Times 10 am, 1 pm, 3:30 pm, & 6:00 pm daily. (2 1/2 hr. Whale Watching cruise) 
Price $16 Whale Watching Cruise Special 
Website http://www.newportwhales.com, 
Offer http://www.newportwhales.com/newport_beach_whale_watch_offer.html








RMD BASICS . . . . . . . Rudy Baron
If you own or are the beneficiary of a 401(k), an IRA or other
retirement plan, be sure you take the required minimum distribution (RMD) as mandated by the IRS. Failure to take at least the required amount each year results in a whopping 50% penalty on the amount not distributed.
Here are the RMD basics:
If you have an IRA, your first RMD must be taken no later than April 1st of the year following the year you turn 70 1/2. You reach 70 1/2 on the date that is six calendar months after your 70th birthday. All subsequent RMDs must be taken no later than December 31st each year.
The RMD is calculated by dividing the adjusted market value of your retirement plan as of December 31st of the preceding year by the distribution period that corresponds with your age in the Uniform Lifetime Table. This table is found in IRS Publication 590. If you have more than one traditional IRA, you must determine a separate RMD for each IRA. However, the total amount can be taken from any one or more of the IRAs.
You can always withdraw more than the minimum distribution amount without penalty. However, the distribution is taxable.
The RMD rules do not apply to Roth IRAs. Those distributions are required only after the death of the participant.
Rudy Baron, CPA lives on Little Balboa Island and his offices are at 901 Dover Drive, Suite 200. His phone is (949)640-0588. If you have any questions about RMDs, he will answer them on a complementary basis


We have a NEW PRIVATE FLOOD CARRIER now available on Balboa Island and Newport Beach..
BETTER RATES THAN EVER
This is not the NFIP (FEMA) or NCIP ( Natural Catastrophe Insurance Program)
It’s new and the RATES are GREAT!
No Elevation Certificate Required
$250,000 building coverage allowable regardless of
replacement cost! No surcharges imposed!
 
Policy issued by A rated Lloyd’s Carrier
 
CALL TODAY FOR A QUOTE