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Ford Explorer

The Ford Explorer is a range of SUVs manufactured by Ford Motor Company. Introduced in 1990 for the 1991 model year, the Explorer was the first four-door SUV produced by Ford, replacing the two-door Bronco II. Six generations of the Explorer have been produced; the sixth generation was unveiled in January 2019. As with the Ranger, the Explorer derives its name from a trim package used on the F-Series, used from 1967 to 1986. Slotted below the full-size Bronco in the Ford truck line, the current Explorer is slotted between the Edge and standard-wheelbase Expedition. For its first two generations, the Explorer was produced in both two-door and four-door configurations. Upon the introduction of the third generation, the Explorer was produced as a four-door SUV; the Sport name was resurrected in 2011 for the 2012 year model, but as a performance version of the standard four-door Explorer. The Explorer has been offered with a number of powertrain layouts during its production; the first four generations offered rear-wheel drive as standard, with part-time four-wheel drive and all-wheel drive options.

During its production, numerous variants of the Explorer have been marketed, with Lincoln-Mercury selling the four-door Explorer as the Mercury Mountaineer and the Lincoln Aviator. The Explorer Sport Trac is a mid-size pickup truck derived from the four-door Explorer. For police use, Ford developed the Ford Police Interceptor Utility from the fifth-generation Explorer; the Ford Explorer was introduced in March 1990 for the 1991 model year. To better compete against the Chevrolet S-10 Blazer and Jeep Cherokee mid-size sport-utility vehicles, Ford sought to replace the Ford Bronco II with a vehicle sized closer to its competitors. In an effort to attract family buyers, a four-door version was developed alongside the two-door; as with the Ford Bronco II, the first-generation Ford Explorer shares its chassis and underpinnings with the first-generation Ford Ranger. In comparison to the Bronco II, the Explorer is far larger, with the two-door Explorer Sport gaining 12.6 inches in length and 2.1 inches of width.

As with its predecessor, the Ford Explorer has a large degree of commonality with the Ford Ranger, sharing its front bumper, headlights and wheels. In a major change from the Bronco II, the Explorer was given its own front door stampings. In addition for creating a four-door layout, the lack of commonality with the Ranger allowed for two major aerodynamic improvements. Sharing its engine with the Ranger and four-wheel drive Ford Aerostar, the Explorer was fitted with a German-produced 155 hp 4.0 L Cologne V6 as the sole engine offering, replacing the previous 2.9 L V6. A Mazda M5OD 5-speed manual was the standard transmission offering, with the option of the Ford 4-speed A4LD overdrive automatic transmission. For 1993, the engine output was increased to 160 hp. Along with the standard rear-wheel drive powertrain, at its launch, the Explorer was offered with various configurations of part-time four-wheel drive, powered by a Borg Warner 13–54 transfer case. In addition to a manually shifted transfer case, Ford offered "Touch Drive" electronic push-button shifting.

All Explorers were equipped with the Ford 8.8 axle in either a limited slip differential, or open version with a variety of available gear ratios. Four-wheel-drive front axles were the TTB Dana 35 with some Dana 44-spec components. At its launch, the Ford Explorer followed the Aerostar, Econoline, F-Series, Ranger in model trim; the XL was sold as the base trim, with XLT as the upper range, with the outdoors-themed Eddie Bauer trim as the top trim. The XL was distinguished by a black grille with steel wheels, while the XLT offered a chrome grille and alloy wheels; the Ford Explorer Sport was offered on the two-door body style. Offering black lower bodywork and grille and alloy wheels, the Sport was intended as a replacement for the Bronco II. From 1990 to 1994, Mazda marketed the two-door Ford Explorer as the Mazda Navajo; the Ford Explorer Limited was introduced for 1993 as a luxury-trim model slotted above the Eddie Bauer. Introduced as a competitor to the Oldsmobile Bravada, the Explorer Limited was offered only as a four-door with an automatic transmission.

Distinguished by its color-matched grille, headlight trim, model-specific bodywork and wheels, the Limited was offered with several model-specific features, including automatic headlights, an auto-dimming rearview mirror and center roof console

Federal Insurance Contributions Act tax

The Federal Insurance Contributions Act is a United States federal payroll contribution directed towards both employees and employers to fund Social Security and Medicare—federal programs that provide benefits for retirees, people with disabilities, children of deceased workers. Social security benefits include old-age and disability insurance; the amount that one pays in payroll taxes throughout one's working career is associated indirectly with the social security benefits annuity that one receives as a retiree. Kevin Hassett wrote that FICA is not a tax because its collection is directly tied to benefits that one is entitled to collect in life. FICA provides funds to the health care system for institutions that provide healthcare for workers that do not have health insurance and cannot afford healthcare treatment; the United States Supreme Court decided in Flemming v. Nestor that no one has an accrued property right to benefits from social security; the Federal Insurance Contributions Act is codified at Title 26, Subtitle C, Chapter 21 of the United States Code.

In 2004, the Center on Budget and Policy Priorities stated that three-quarters of taxpayers pay more in payroll taxes than they do in income taxes. The FICA tax is considered a regressive tax on income with no standard deduction or personal exemption deduction; the Social Security portion of the tax is imposed on the first $117,000 in 2014, $118,500 in 2015 and 2016, $127,200 in 2017, $128,400 in 2018, $132,900 in 2019. The FICA tax is not imposed on investment income such as interest, or dividends. Since 1990, the employee's share of the Social Security portion of the FICA tax has been 6.2% of gross compensation up to a limit that adjusts with inflation. The taxation limit in 2017 was $127,200 of gross compensation, resulting in a maximum Social Security tax for 2017 of $7,886.40. This limit, known as the Social Security Wage Base, goes up each year based on average national wages and, in general, at a faster rate than the Consumer Price Index; the employee's share of the Medicare portion of the tax is 1.45% of wages, with no limit on the amount of wages subject to the Medicare portion of the tax.

Because some payroll compensation may be subject to federal and state income tax withholding in addition to Social Security tax withholding and Medicare tax withholding, the Social Security and Medicare taxes account for only a portion of the total an employee pays. The employer is liable for 6.2% Social Security and 1.45% Medicare taxes, making the total Social Security tax 12.4% of wages and the total Medicare tax 2.9%. If a worker starts a new job halfway through the year and during that year has earned an amount exceeding the Social Security tax wage base limit with the old employer, the new employer is not allowed to stop withholding until the wage base limit has been earned with the new employer. There are some limited cases, such as a successor-predecessor employer transfer, in which the payments that have been withheld can be counted toward the year-to-date total. If a worker has overpaid toward Social Security by having more than one job or by having switched jobs during the year, that worker can file a request to have that overpayment counted as a credit for tax paid when he or she files a federal income tax return.

If the taxpayer is due a refund the FICA tax overpayment is refunded. A tax similar to the FICA tax is imposed on the earnings of self-employed individuals, such as independent contractors and members of a partnership; this tax is imposed not by the Federal Insurance Contributions Act but instead by the Self-Employment Contributions Act of 1954, codified as Chapter 2 of Subtitle A of the Internal Revenue Code, 26 U. S. C. § 1401 through 26 U. S. C. § 1403. Under the SE Tax Act, self-employed people are responsible for the entire percentage of 15.3%. It does this by adjusting for the fact that employees' 7.65% share of their SE tax is multiplied against a number that does not include the putative "employer's half" of the self-employment tax. In other words, it makes the calculation fair because employees do not get taxed on their employers' contribution of the second half of FICA, therefore self-employed people should not get taxed on the second half of the self-employment tax. Self-employed people deduct half of their self-employment tax from their gross income on the way to arriving at their adjusted gross income.

This levels the amount paid by self-employed persons in comparison to regular employees, who do not pay general income tax on their employers' contribution of the second half of FICA, just as they did not pay FICA tax on it either. Some student workers are exempt from FICA tax. Students enrolled at least half-time in a university and working part-time for the same university are exempted from FICA payroll taxes if and only if their relationship with the university is an educational one. In order to be exempt from FICA payroll taxes, a student's work must be "incident to" the pursuit of a course of s

Claudia Hammond

Claudia Hammond is British author, occasional TV presenter, frequent radio presenter with the BBC World Service and BBC Radio 4. She was born on 23 May 1971. Hammond grew up in Bedfordshire, she was educated at Sussex University in applied psychology, Surrey University, where she gained an MSc in health psychology, carrying out research into doctor–patient communication in a breast cancer unit. Hammond is the author of three books, including most Mind Over Money: the psychology of money and how to use it better, published in May 2016 by Canongate. "Part fascinating psychological exploration, part practical guide - exposing the myriad ways money messes with our heads and suggesting means by which we might get a handle on it" Hammond's first book was on the science of emotions entitled Emotional Rollercoaster, published in 2005. Reviews were positive, with one saying that although it contained'rare errors' these mistakes are'vastly outweighed by the wealth of fascinating observations', that'humour and warmth... emanate from every page'.

She published her second book, Time Warped: Unlocking the Mysteries of Time Perception, with Canongate Books in May 2012. The Financial Times calls it a fascinating and at times mind-boggling book that will change the way you think about time. In 2019, Hammond published The Art of Rest, with Canongate Books; the book draws on research from "The Rest Test"- the largest global survey into rest, completed by 18,000 people across 135 different countries. Hammond has said that she decided that she wanted to work in radio quite although early. "I was at a children's book festival and, after I had queued up to get Roald Dahl's autograph, he asked me what I wanted to do when I grew up. I'm told I said "I want to work in radio"; that was the first. It was the first time I realised." She presents programmes including All in the Mind. She presents Health Check on BBC World Service Radio. In addition to presenting Health Check on BBC World News every Friday, Hammond has appeared on several other TV programmes commenting on psychological topics.

In the past, as reporter, she presented science and medical features for Channel 5 News. Hammond has said. Helping people articulate and get across a technical piece of good research is central to my approach. I like bringing different specialists together – it's amazing how people who are hugely expert in one area of psychology know next to nothing about related work in a different field."Despite her varied portfolio, Hammond gave'be choosy' as a piece of careers advice in one interview: "Popular programmes are fine – "I sometimes go on Richard & Judy to talk about psychological research – but if I think a show is going to dumb it down, I say no. And sometimes what they’re looking for is a qualified therapist, that’s not me." Claudia Hammond on IMDb Claudia Hammond homepage BBC World Service presenter profile. Emotional Rollercoaster on ISBNDb Review of Emotional Rollercoaster in The Independent