By Bucio, Rocio

For 14 years the primary school "Juan de la Barrera" in Puerto Vallarta and the educational institute "John Stanford " in Seattle, Washington held a cultural exchange, educational programs and friendship .

The city council presented a recognition to representatives of the American institution, for their invaluable support, as they have given several donations throughout these years to strengthen the School system in "Juan de la Barrera", besides the care they have shown for the children of this community.

The Mayor is committed to support these kinds of educational programs that will help transform the environment of the schools in Puerto Vallarta and the integration of the community.

Hopefully more schools will have access to this program.

By Rocio Bucio

The Opening of the new Municipal Council offices for People with Disabilities is a great achievement.

The Mayor recognized that the support from family members is vital to overcome the obstacles disabled people have to face every day.

It is indeed a great example of courage, tenacity, and the will to live a life fully despite their condition.

They are going to continue working to improve the conditions of disabled people that live in Puerto Vallarta.

The new offices for the local Government will be designed with appropriate access, with elevators and ramps for disabled people. There is, however, still a lot of work that needs to be done. The commitment is there, not only from the Government but also from the society in general to create awareness for these needs.

The Mayor "Salvador González Reséndiz" urged all of the audience to work together in order to help disabled people, develop their potential and achieve their goals in life.

"It is a small step , but it is only the beginning"

By Don D. Nelson, Attorney at Law, C.P.A.

If you own your Mexican real estate through a Fideicomiso you have a yearly U.S. Tax filing obligation with the IRS. There are two informational forms which must be filed each year by Fideicomisos which have been deemed to be foreign trusts. These filing requirements are set forth below:

• Form 3520A is due on March 15th following the end of each calendar year. The due date of this form can be extended for six months if the extension is filed before the due date.. None of the Banks in Mexico who act as trustee will file this form for your as required by US tax law. Therefore, you must file it yourself since it is you the IRS will penalize if it is not filed. There is a penalty of 5% of the value of the assets in the trust for failing to file this form. This penalty can be waived for resonable cause. The form contains information on the Fideicomiso, its beneficiary(ies), its income and expenses, and the value of its assets, etc.

• Form 3520 is due on the extended due date of your personal tax return. However it is filed separately from your personal return. Failure to file this form can result in a penalty equal to 35% of the value of the Mexican real estate transferred to the Fideicomiso. This penalty is currently waived if you provide the IRS with a reasonable late filing excuse. This form mostly duplicates the same information contained in the form 3520A the addition of other informational items.

• Both of these forms are filed separately from your personal tax return and go to a different address than your tax return.

• The Fideicomiso must secure a US Federal ID number from the IRS. The ownership of all US owners must be reported.

• To date, we have successfully managed to file these forms late for Mexican property owners who did not know their obligation to file, and have succeeded in avoiding all potential penalties.

• If you the property you own in your Fideicomiso has been your primary personal residence for 2 out of the past 5 years, and you filed jointly with your spouse, the first $500,000US ( $250,000US if you are singled) can be exempt on your US tax return. You can claim a foreign tax credit for taxes paid on your sales gain in Mexico against your US tax on any gain on the sale in excess of the exemption amount.

• If the property in your Fideicomiso is a rental, you must report the income and expenses on of the rental on your US tax return. You must depreciate the value of the improvements and structure on the property over a 40 year period. Keep in mind that you must also file and pay income and IVA taxes on your rental income in Mexico or risk problems with the Hacienda.

In the past year several attorneys have written articles analyzing the IRS foreign trust filing requirements and have expressed their opinion that a Fideicomiso is not a foreign trust and should not have to file Form 3520 and 3520A. That is good theory, but does not reflect the position of the IRS. Unfortunately the Fideicomiso document is worded as a foreign trust, holds title to the property in your behalf, and is administered by the Mexican Bank trustee. The IRS has never issued any pronouncement in writing that exempts Fideicomisos from filing the forms. Representatives of the IRS have indicated that it does not have any plan to exempt Fideicomisos from filng these forms. Therefore, if you chose not to file you are at risk of being assessed the high penalties for nonfiling as set forth previously.

If you own your Mexican real estate through a Mexican corporation you are required to file Form 5471 each year with your US income tax return. This form reports various information on the shareholders, income and expenses, and assets and liabilities of the corporation and the property it holds. Failure to file this form on filing it late can result in a $10,000 per year penalty. If you have a reasonable excuse for late filing that penalty is currently usually waived, though this policy may change in the future.

___________________________________________________________________________

Don D. Nelson is a U.S. Attorney and C.P.A. who has been assisting US Citizens who live, work or own property in Mexico with their US tax return filing requirements and tax planning for over 20 years. His clients have "attorney-client" privilege which is not available from other tax preparers and C.P.A.s. In the past six years he has assisted a large number of Americans file their Fideicomiso US Tax Forms and has been to date very successful in helping all of them avoid any penalties for filing past years or filing late. Whether the IRS will continue to waive the penalty in future years is not known.

Grupo Aeroportuario del Pacifico sees 2011 revs growth of 5-6%; co reports passenger traffic decrease of 1.3% for November 2010 (39.14 +0.41) : Co sees 2011 revs growth of 5-6%, Aeronautical Revenues: Increase between 4.5% and 5.5%, Commercial Revenues: Increase between 5.5% and 6.5%. Co also announced preliminary terminal passenger traffic figures for the month of November 2010 compared to traffic figures for November 2009. During November 2010, total terminal passengers decreased 1.3% compared to the previous year; domestic passenger traffic decreased 0.9%, while international passenger traffic decreased 2.1% compared to October 2009.

TVPUERTOVALLARTA.COM

The words, crossing the Mexican border, spark apprehension, especially if driving is involved. However, many Puerto Vallarta locals make the journey several times per year.

"It is not that big of deal," says Robina Oliver. She drives across the US - Mexican border as many as six times in a year. She goes on to say, "My husband and I cross in Nuevo Laredo and there is varying amounts of traffic, depending on the time of day and the day of the week and if it's a holiday period or not. The longest we have ever waited was about 40 minutes and the shortest we ever waited was about three minutes. When actually crossing the border, there are several lanes and you just choose a lane and you get up there and the custom agents look at your passport and they want to look at your car and see what you have in your trunk and that's it, you're in."

The line separating the United States and Mexico stretches close to two-thousand miles and is the most frequently crossed international border in the world, with about 250 million people making their way across every year.

"We've never really encountered any problems at the border at all," says Robina, "We've never seen any issues, nothing, ever. I mean obviously you read about things but, we have never witnessed any of that ourselves."

Robina and Carlos suggest using common sense when traveling on the road in Mexico or the United States.

"We start early like 6:30 or 7:00 in the morning," says Carlos Vasquez, "We drive about 12 hours and we don't drive at night. We sleep over and the next day, the same thing again." It takes two days to get from the city to Austin, Texas, which is their US destination. They cross in Laredo and really enjoy the drive.

Both are animated when they talk about the different scenery the encounter on their journey and it really changes from the sea level features of Puerto Vallarta to the mountains around Guadalajara. Robina says, "The roads are good, they are straight, they are flat, they are not full of pot holes and we usually travel the free roads, el libre, from Guadalajara to Saltillo to Monterrey and from Monterrey we take the quota or toll roads because it gets really congested there with a lot of 18-wheeler trucks."

They enjoy the picturesque little towns along the way and stopping at their favorite burrito stand about an hour north of Guadalajara. Mexico is country where there are a lot of things to see on the road. Carlos says he feels safe while driving because there are plenty of Federales on the highways.

The U S State Department's warnings about travel to Mexican border towns such as Juarez, Tijuana and Matamoras should be taken seriously and it is recommended you drive through these border towns early in the morning and get through as quickly as possible. When driving stay alert, keep your map handy and chances are good your journey will be happy and safe.

A family in western Mexico was in shock Thursday after finding a tiger, which had escaped from a circus, lying on their patio, police said.

The tiger terrified the town of Zitacuaro, in western Michoacan state, as it wandered the streets for an hour and a half before entering a house, a local police officer said.

The tiger "went through the house and lay down on the patio," the officer said. "The family was terrified and they hid."

"But these tigers are peaceful, they don't attack," he added.

A total of three tigers escaped from their circus cages when the doors were left open Wednesday.

A trainer recovered two of them quickly, using chickens as bait, while the local pound picked up the third tiger after its town excursion.

A bus hit a stray elephant that had escaped from a circus on a central Mexican highway in September, killing the driver and the animal

Mexico's Senate approved a bill on Thursday that will set up a national register of mobile phone users in a bid to clamp down on criminals using cell phones to extort money or negotiate kidnap ransoms.

The bill, which still needs to go through the lower house of Congress and has been criticized by at least one of Mexico's main cell phone operators, was passed practically unanimously.

Mexico is riddled with organized crime, ranging from express-kidnappings for cash in pirate taxis to drug cartel shootouts, and an apparent surge in kidnappings for ransom recently sparked a big protest march in the capital.

Most of Mexico's 80 million mobile phones are prepaid handsets with a given number of minutes of use that can be bought in stores without any identification. The phones can be topped up with more minutes via vendors on street corners.

The bill's sponsors said there are around 700 criminal bands, some of them operating from prison cells, that use cell phones to extract extortion and kidnap ransom payments.

Bill sponsor Sen. Mario Lopez said mobile operators will be required to store all cell phone information -- call logs, text and voice messages -- for one year for all users.

The registered information will remain in private hands, Lopez said, and would only be made available via judicial authorization to track down criminals.

Critics of the bill have said that if the register fell into the wrong hands it could be used for even more crimes

"We have to be very careful with this information," admitted Lopez, of the opposition Institutional Revolutionary Party.

"The phone that gets lost, the phone that is loaned out or resold, users must report that immediately to service providers so that it is blocked, because if a crime is committed the user will be responsible," Lopez said.

Existing post-paid mobile phones, where the bills are sent to homes and offices, are rarely used by criminal gangs because the owners can easily be tracked down. But the names of post-paid users will still be placed on the national register.

Former finance minister Francisco Gil Diaz, the head of local unit of Spain's Telefonica, has criticized the bill, saying he doubted it would work to clamp down on crime and just handed more bureaucracy to cell phone operators.

Telefonica Mexico is the country's second-largest mobile phone operator behind America Movil, the largest cell phone player in Latin America and controlled by billionaire Carlos Slim.

Slim has not made his stance on the bill public. (Additional reporting by Miguel Angel Gutierrez)

MEXICO CITY) — Moving quickly to address mounting anger over crime, President Felipe Calderon promised Sunday to adopt several proposals from civic groups who led more than 100,000 Mexicans in marches against daily kidnappings and killings.

Among the measures is the creation of a citizens' panel to monitor government progress in fighting crime, better police recruiting and oversight systems and equipping officers with more powerful weapons, Mexico's conservative president said. Calderon acknowledged that Mexicans are desperate to see results two years after he took office and began an aggressive battle against drug traffickers and other criminal gangs.

Angry citizens across the country's 32 states took part in Saturday's "Iluminemos Mexico" or "Let's Illuminate Mexico" protests, dressed in white and carrying candles, to show a united front against violence.

Some 200,000 protested in Mexico City, police said, while more than 84,000 demonstrated in other towns and cities, according to La Jornada daily.

Calderon said Sunday that the protests "start a new period marked by the great force and energy with which we can face criminality," and called on citizens to help official crime-fighting efforts.

The government "shares the demands and the indignation of the people," Calderon said after meeting with 14 civic leaders who staged Saturday night's candlelight protests in the capital and cities across the country including Puerto Vallarta. "We know the biggest problem in Mexico is public insecurity."

Calderon offered few details about the proposed panel, but members of the 14 civic groups told reporters the president promised a concrete plan within a month. "We're going to keep demanding: What's happening, what's happening, what's happening?" said Laura Elena Herrejon, of the civic group Pro-Neighbor. "Everyone who is listening to us must keep up the pressure." Calderon said he had already included many of the other ideas in a 74-point anti-crime agreement drawn up last month during a national security meeting with governors and mayors.

Drug cartels have responded to the government's offensive with daily attacks against police, gunning them down at their homes, checkpoints and headquarters. The rise in violence "is a consequence of the gradual and growing disintegration of public and governmental institutions," Calderon said, acknowledging that "in many places authorities have been overwhelmed by delinquency and crime."

MEXICO CITY Mexico's Supreme Court was poised Wednesday to uphold legal abortion in the capital despite deep opposition elsewhere in the heavily Catholic country.

Eight of the 11 Supreme Court justices said during deliberations that they would vote against declaring the law unconstitutional. Eight votes would be needed to strike it down, but only three judges have spoken in favor of doing so. The justices were expected to take a formal vote within the next couple of days.

"To affirm that there is an absolute constitutional protection of life in gestation would lead to the violation of the fundamental rights of women," said Justice Sergio Valls.

Mexico City made it legal last year for doctors to terminate a pregnancy in the first 12 weeks, part of a package of socially liberal measures passed by the capital's leftist-dominated assembly last year. Lawmakers also approved gay civil unions and passed protections for terminally ill people who reject medical treatment.

The federal Attorney General's Office and National Human Rights Commission appealed to the Supreme Court, arguing that city assemblies can't make health laws.

Elsewhere in Mexico, abortion is allowed only in cases of rape, when the mother's life is in danger or if the fetus has severe deformities.

Most Latin American countries allow abortion only if the woman's life is in danger or in cases of rape or incest. In 2006, Nicaragua banned abortion in all cases. Cuba permits abortions within the first 12 weeks of pregnancy, as does the United States.

Since the law took effect, more than 12,000 women have had abortions at the 14 Mexico City hospitals providing them, according to the city health department.

Of those, 20 percent have come from outside the capital, said Raffaela Schiavon, who directs the international abortion rights group Ipas and has been advising the city government.

The law has exposed deep divisions in a country where abortion had rarely been at the forefront of public debate.

Anti-abortion groups have marched against the law and urged doctors to refuse to perform the procedure - a choice the law allows.

Most doctors in Mexico City's hospitals refuse to perform abortions, Schiavon said, but the city has tried to make abortions accessible by creating a hot line for women and opening counseling centers in hospitals.

"Despite all of the obstacles and the conscientious objections, the service is working," Schiavon said. "Doctors, nurses and social workers have lived up to the commitment with a lot of generosity."

During a protest Tuesday, the anti-abortion group Pro-Vida performed ultrasounds on two pregnant volunteers, broadcasting the fetuses' heartbeats on loudspeakers outside Mexico City's Palace of Fine Arts.

"We have the right to choose about our body but we don't have the right to end the life of a human being," said Martha Gasca, who is 20 weeks pregnant.

"They are not thinking about the psychological damage that the girls who have abortions go through," she said, adding that she considered aborting her first child until she found the support of Pro-Vida.

On the other side of the debate, the Network of Young People for Sexual and Reproductive Rights vows street protests if the court overturns the law.

Schiavon said a court decision against the appeal "would be a historic ruling that recognizes the importance of this problem from the point of view of public health and women's rights."

Understanding your Colonia
About 60 members attended the General Assembly meeting on Feb. 29, 2008, at Club Alejandra. Copies of the President's Address, 2007 Financial Report, and 2007 Maintanence Director's Report are now on our website. Minutes of the meeting must be translated in both English and Spanish and then certified by a notary. Once this process is complete, you will also be able to find them on the web.

City News

Efforts have been underway for some time to facilitate a drive-thru inspection with Arq. Banos and the City Inspector who is in charge of inspections for the South of Vallarta. There are currently 5 projects within the Colonia that appear to the Association to be operating without viable City or Colonia permits. Our efforts have paid off! On March 24 & 25, Arq. Banos was accompanied by first 3 and then 5 of the 19 City inspectors. All 5 sites were cited for a variety of violations, some were fined, while others were given a specific time period in which to comply or have stop work orders enforced. Your association will continue to stay on top of these issues to be sure that the contingencies are met within the times specified or that the work is shut down.

Work continues with the City for the addition of a left turn lane and beautification of the North Entrance. Currently, the project is being sent to the Federal Gov't as the turn lane will require repositioning of the highway. As the local government has approved the project, this does not require approval of the Federal Government, but there is a notification process that is required.

What´s new: Kudos!

•The following Condo Associations have taken advantage of the CCHA Condo Discount program and saved their owners 15% on their 2008 dues.
LaPunta, Las Terrazas,Club Alejandra,Vallarta Med,MonteMar and Sierra Mar

•Prior to the General Meeting at Club Alejandro, a new street sign was placed at the entrance of Calle Sagitario, after last year's sign was vandalized and had to be removed.

•Thanks to Peter Olsen, Calle Sagitario (Calle Easy) has received new signage and additional lighting. In an effort to reduce traffic on this dead end street, signage now clearly shows which properties are accessed by the road. Lighting, directed toward the pump station, was installed to reduce the nighttime partying there. Thanks Peter, for your continued efforts to improve the Colonia.

•Thanks also go to Gerald Rapp for his repairs to Calle Leo and Calle Santa Barbara!

•Continued efforts by the Board to work with the City on defining the boundaries of Conchas Chinas may finally be coming to fruition. It appears that the City will decide on Calle Leo as the north boundary for Lower Conchas Chinas. Confusion on this boundary has persisted since the City changed our Convenio to facilitate installing sewer lines along Calle Santa Barbara. Once finalized by the City, properties along the south side of Calle Leo will be in Colonia Conchas Chinas and properties along the north side of Calle Leo will be in Colonia Amapas.

What´s ahead

ZONING PLAN: Your board has contracted Arq. Alfonso Banos and his staff to study and devise a zoning plan for Conchas Chinas based on current and desired land usage. Once this "desarollo plano parcial" is presented and approved by the board, it will be presented to the general assembly, 30 days will be given for public review and study, and a vote will be taken by the membership. Once passed, the plan becomes a binding land use document for assessing future development requests in the Colonia. Stay tuned for future notices about this very important project.

STEP REPAIR: The beach steps leading to the beach by Club Alejandro are in need of repair. Your Board has worked with the City to replace the iron railings (with a PVC/concrete system which will withstand the constant sun and salt) and to repair the damaged steps.

Help Wanted!

As always, your Association is in need of concerned citizens! Currently there are several fountains in the Colonia who need devoted "parents" to oversee their restoration and beautification. Additionally, if you have a pet project you would like to work on, we welcome your inquiry. The Board is always looking for ways to improve the Colonia and for people who would like to assist in that endeavor.

We Got Mail!

"..............I am wondering, however, why no money seems to be spent on neighborhood clean-up in Upper Conchas Chinas. For example there has been a dead Christmas tree and a paint bucket prominently displayed in the green belt for months. Is any of our $300 to be spent on cleaning common areas? I await your answer prior to any dues payments. Thanks, Neil S."

The majority of dues collected in the Colonia is spent on clean-up: beach, road ways, land and rock slides caused by the rain etc. The Colonia has 3 employees who handle this work. There is a recommended work schedule by area; however this is flexible to accommodate unusual demand ie extra beach clean-up days over Easter etc. After receiving Neil's letter, the Board revisited the employee policies and have made some changes:

•The employees are instructed to clean up the sidewalks, roads, beaches and garden areas at the North and South entrances, but no debris from private property, i.e. areas beyond the sidewalks. The board has clarified with the employees that the green space going up Calle Madre Perla is common space not private and needs to be added to their work schedule.

•One worker has been given supervisory duties and is turning in a weekly log detailing what areas were worked on each day. As in the past, street cleaning priority is given to the streets where the majority of residents are current on their dues payments.

•Workers will be required to wear new BRIGHTLY colored work shirts provided by the Colonia. This should help make it easier for homeowners to see when clean-up is being completed in their area.

The Board hopes these changes will result in continued improvements within the Colonia. Thanks Neil for bringing your concerns to light, and for paying your dues!

It is our hope to bring you information on the Colonia multiple times each year. Please let us know if there are topics you would particularly like covered.
We welcome your feedback and comments.

Lynda Petty - Newsletter Vocal -
www.conchaschinas.net

As the Bay of Banderas real estate market continues to grow and mature, there is an urgent need to standardize sales commissions among local agencies. "We need to continue to make our business more predictable and balanced for both buyers and sellers," according to Tere Kimball, President of AMPI Riviera Nayarita.
Kimball is also the Broker/Partner for Prudential California Realty, Vallarta Division.

Kimball reminded AMPI members that they must complete 120 hours of AMPI-approved training each year as a requirement for continued membership. The next course will be given by Dr. Cervantes Fernandez Cervantes Nuñez on land density. Regular attendance to the monthly AMPI meetings is also a requirement, Kimball stated.

AMPI Riviera Nayarita, whose members are principally North Bay agents, will
also begin a bi-monthly Real Estate Walk event. All members in good standing will have the opportunity to include their listings in an open house event.

For more information on A.M.P.I Riviera – Nayarita, call Elena at El Grupo de Bienes Raices (329) 298-1212 or for AMPI Vallarta call Yazmín at (322) 223.5511.

by Rincón-Gallardo,Eduardo

One such 'magical place' place is Vallarta Botanical Gardens, on Km 24 of Route 200 past Mismaloya and Boca de Tomatlán.

What I expected was a colorful variety of plants and flowers in a nice and isolated setting in the middle of the sierra.
What I found was much more than that..

Once there I took a short trail into a creek where I was, instantly, in the middle of the forest, surrounded by the songs of countless birds. I sat on a bench mesmerized by this symphony now accompanied by the sound of the wind playing with the fronds of the trees.

I don't know how long I sat there, because the music kept renewing itself, several birds started to fly about more confidently and one of them got curious enough to join me so we caught good glimpses of each other and a little conversation.

Following the paths planted with flowers of all colors and shapes (also with written explanations, so if you find one that you're especially interested in, you can learn just about all about that species), I took another trail down to the river. This time a San Blas Jay (very much like the ubiquitous Zanate or Grackle, but with beautiful blue back, wings and tail) flew ahead of me to meet several black Groove-Billed Anis, singing their typical pee-hooy, pee-hooy, pee-hooy, down by the river; no wonder locals call them Pijuy.

The river setting is magical, it invites you to meditate, like some japanese gardens. Here the music comes from the green transparent waters sliding down huge bright white rocks. A temptation I could not resist, I had to fully immerse into this virginal, unspoiled garden of eden.

Here's a reborn man walking up to the plantation house, when I heard a sound that I know quite well, a macaw.
In my years of birding I was lucky enough to see macaws twice, for a fleeting moment, without a chance to grab a camera. Both times near here, once in Las Juntas y los Veranos and once a few kilometers further up the road in Los Otates.

These wonderful birds near extinction make a wonderful sight, flying in pairs (they live around 80 years and have just one lifetime partner) light up the sky with their colors, blue wings, bright green body and red in both head and tail. They are endemic to this area, they, along with the jaguar, represent the endangered fauna of our sierra. Today I am decided, I am going to work as hard as I can to protect these birds, anybody who wants to join in is welcome.

Dear reader, it is your lucky day, I had to wait a longtime, but you can go any day from 10 a.m. to 6 p.m., except Monday, and you will find beauty, moments of joy and a couple of macaws flying free, like sovereigns of the rich sierra atmosphere (entrance fee is 50 pesos, tax deductible, per person and valid as credit to your consumption at the restaurant bar.). I'm telling you, paradise can't beat this place in beauty and price.

Picture, Japanese-style gardens lend a tranquil setting to Vallarta Botanical Gardens.