Category: Uncategorized

  • Plastic Surgery and Choosing a Plastic Surgeon

    best plastic surgeon Sydney

    Plastic surgery involves surgical reconstruction of different areas of the body. You may be interested in plastic surgery due to birth defects, disease, burns or for other and more personal cosmetic reasons. A plastic surgeon is a well-defined surgical specialist. The best in the field have completed up to 11 years of combined educational requirements, residency requirements, internship and approved residency in plastic and reconstructive surgery, plus an additional 2 years in actual practice before being board certified by the American Board of Plastic Surgeons, the Gold standard in the plastic surgery field. This is the public’s assurance that they are dealing with one of the best plastic surgeons available.

    Plastic surgery can help improve the way you look and enhance your original features. Whether you are looking to have plastic surgery because of birth defects or for personal reasons, the results can boost your self confidence, build your self esteem and provide you with an entirely different outlook on life. There are many options that can improve your life and correct disfigurements or enhance your appearance. Some of the more commonly popular plastic surgery procedures are Breast Augmentation, Abdominoplasty (Tummy Tuck), Liposuction for Body Lifts, Arm Lifts, etc., facial surgeries such as Face Lifts and Rhinoplasty, as well as nonsurgical procedures like Botox injections.

    Additionally some of the newer technologies are allowing us to do intricate female surgeries such as correcting vaginal relaxation using Laser Vaginal Rejuvenation procedures. This was typically a surgery only available through conventional methods until recently. By utilizing laser technology and laser surgical techniques, a plastic surgeon trained and certified in these techniques can eliminate the risks inherent with invasive conventional surgical methods, meaning less blood loss as lasers are self-cauterizing, less risk of infection and complications, virtually no hospital time and much quicker recovery times.

    Choosing A Plastic or Cosmetic Surgeon

    Here are some questions to help you choose a high quality plastic or cosmetic surgeon.

    1. Are you Board Certified by the American Board of Plastic Surgeons?

    This should be the very first question you ask. There is much public confusion about certification and there are many different certifications available, for instance, state certification. However, to ensure you are getting the highest qualified plastic surgeon available, certification by the American Board of Plastic Surgeons is the designation you are seeking. They are the only board for instance, that can certify in both plastic and reconstructive surgery.

    2. Find out who will be assisting your plastic surgeon during your procedure:

    There are many people needed as a support team for your surgery to go smoothly and limit the chances of any complications. Typically, your support team will include trained nursing staff, an anesthesiologist, recovery room nursing staff, and any other technicians or support needed for your particular procedure. Find out what and who they are and their qualifications.

    3. Where will my surgery be performed?

    While some plastic surgery procedures may be performed in the cosmetic surgeon’s office, most require hospitalization or a surgical care center. Be sure and ask about the facilities where you will be having surgery and if those facilities are accredited or certified by the appropriate agencies.

    4. What are the potential risks or side effects of my plastic surgery procedure?

    Every surgery carries the potential of risk, for instance excessive blood loss, infection, or other complications that may be unforeseen or that can occur. Though very rare with modern day plastic surgery techniques, they can occur, and when they happen it can mean you require additional surgery that will place an added financial risk or burden on you. Find out what these risks are. Dr. Vu, for instance, is the only Portland plastic surgeon that has been approved by CosmetAssure. CosmetAssure is basically complications insurance, and provides Dr. Vu’s patients with an additional layer of financial protection should that rare complication occur. A cosmetic surgeon approved for CosmetAssure carries the highest credentials, a spotless surgical record and possesses the highest surgical skills.

    5. How long is the Recovery Time for my procedure?

    Find out, every procedure varies, but knowing ahead of time will help you plan for time off work or arrange for any additional home service help you may need.

    7. What type of Anesthesia should you choose?

    Anesthesia is always one of the larger risks of any type of surgery and there are basically 3 types. A local anesthesia which is very low risk and primarily only used during low risk, low invasive office procedures, an IV sedation, referred to as “twilight sleep” and general anesthesia. The choice is typically left up to the patient for the latter 2, but you need to know the risks associated with each, and the cosmetic surgeon can make a recommendation to you depending upon any additional personal risks you have, such as smoking, medications you’re currently taking, etc. Be sure and cover this topic thoroughly.

    8. What do past patients have to say about this particular plastic surgeon?

    The fastest way to know about a plastic surgeon is by reputation, and the thing that builds (or ruins) a plastic surgeon’s reputation faster than anything is the testimonials or recommendations from existing patients. Your cosmetic surgeon should either have a good sampling of testimonials on their website, or be able to show them to you if you ask. If the plastic surgeon you are contemplating using hasn’t received cards and letters of thanks, odds are you won’t be sending them one either. If at all possible, find out if prior patients are happy with their surgery results, as well as the personality of the attending plastic surgeon themselves.

  • Does Using A Female Plastic Surgeon Matter?

    When selecting a plastic surgeon for your body enhancements as a woman, do you seek out a female doctor rather than turning to a man? Some do and there could be a good reason for doing just that. There is no doubt that having any type of work done will require an intimate exposure of your body to your doctor. That’s not the concern at all. Rather, it is in the understanding of what you want and desire that, for some people, makes visiting a female a better option. Before you have a procedure or make another appointment, consider what this means.

    Does a Woman-to-Woman Connection Matter?

    When you turn to a female plastic surgeon as a woman who wants to make changes to her body, it can pay off. Some doctors and patients believe that having that feminine perspective really does make a difference. You may have your own views and desires for what your body needs to look like and how it needs to change to achieve your desires, but ultimately you need the doctor to be able to understand those needs. It can be hard, some say, for male doctors to understand what a woman really desires in her body. That’s a big deal.

    Understanding the Impact

    One of the reasons to turn to this type of doctor may be because of the impact that any type of procedure like this can have on your future. Even a small mistake can be crushing to a woman who wants her body to look perfect. The problem is that many women associate the way they look with their qualities. If they have problem areas, scarring or even more drastic problems, it is often very damaging to the self-image. As a result, it is often necessary to look for a doctor who will ensure there a lot of attention put into getting the details right.

    female plastic surgeon Sydney Is a Personal Decision

    Ultimately, only you can determine which provider is right for your needs. Sometimes, you may prefer the skills of a male doctor over those of a female. It is a good idea to make a decision like this since you want the outcome to be the best it can be for you. However, you also want to keep in mind that you need to feel comfortable with the doctor you select.

    Is a female plastic surgeon best for you? To find out, you may need to turn to a few providers and ask questions. Have consultations with more than one provider. Ask questions to help you to determine who is a better fit for your needs. Choose the one you feel most understands your needs and desires.

  • The Hairdressers Love Affair With GHD Hair Straighteners

    GHD (Good Hair Days) originally took the hairdressing industry by storm shortly after the start of the new millennium; the GHD styler was an overnight success with both hairdressers and salon clients. The reason for this was simple, the GHD styler was far too superior to any other styling tool on the market and female clients and hairdressers were amazed the results they could achieve. Significantly speeding up the time it took to get a clients hair perfectly straight, and just straight, straighter that they could ever get the hair just by blow drying or using an alternative hair straightener. GHD took a unique approach to building there image by solely associating themselves with hair salon’s and hairdresser, positioning itself as a professional styling tool, used by professional hairdressers.

    Through this salon only approach GHD and hairdressers have built up a two way loyalty programme. Any hairdressing salon or hairdresser worth its salt would not be seen dead using anything but a GHD styler on there clients. So much so that hairdressers seem to have an almost snobbish attitude to other hair stylers. Have you noticed that I keep referring to them as GHD IV stylers? That is because ghds are no longer about just getting your hair straight, hence ghds significant effort in re-branding this tool as styler, rather than a “Hair Straightener”. The GHD styler has boundless versatility, which has empowered hairdresser all over the world. Giving them the ability to really express and show off there creative talents to there clients. With a little bit of practice and imagination, hair stylist can add volume, texture, definition, curls and waves to dramatically crate a whole need look for there client using the GHD styler.

    GHDs are a significant progression from the traditional hair straighteners or stylers that people may have seen in there local hair salon in the 1990’s, which more resembles medieval torture devices. GHD not only deliver the results hairdresser want for there clients, but the whole brand image of GHD fits in perfectly with a fashion orientated industry such as hairdressing, the brand itself was recently listed in a book of the world coolest 100 brands. Not bad for a product which is only seven year old. The GHD stylers is a woman must have, no1 styling accessory, the only gift she wants for her birthday, for Christmas. You should see the look on the lady’s faces in our salon when there boyfriend/husband or father dares to suggest that she buy’s a regular brand of hair straighteners for half the price. Sure enough, the red mist descends and they soon step back into line.

    The GHD development of there brand is a true blueprint for any new product looking to force its way into the market, looking to grab the attention of the public, to create a buzz, to become a iconic brand. GHD have shown unwavering support to roots – the professional hairdresser. When other companies would have given in to temptation and sold out for a quick buck to the large national and multinational retail store, GHD has stood fast. They appreciate the important role the professional hairdresser has played in making there brand become the powerhouse it has and driving into further forward. Even now that the brand has become established, the partnership shows no sign of slowing down, if anything this love affair is becoming even stronger.

    GHD are also making in hairdressers development and education. GHD have set up an exclusive GHD expert our in the U.K. where some of the countries very best hairdressers share there creative ideas, product knowledge and Ghd styling techniques with Ghd salon hairdressers. They host fun, inspiring, hands on lifestyle seminars to help hairdresser better understand the needs of there clients and have open eight regional Ghd Academies offering educational courses in classic cutting, Avant Garde styling, catwalk styling, portfolio building and running your photo shoot.

    On top of all this they have also introduces there own yearly awards night, this years awards were held at the swanky cafe Royal in London. It featured eight categories, rewarding excellence and creativity in categories including creative styling, innovation, catwalk styling, retail and marketing. I was lucky enough to be nominated for one of these awards working for Moda Greco Hair Salon for a second year in a row. Unfortunately, I didn’t win this year either – daylight robbery if you ask me…ha-ha…but I’m not bitter, as the whole event was great fun and real true motivator to try even harder next year – I will be back next year. Fingers crossed. The day included a champagne reception, followed by a 3 course meal, the awards presentation and them a glitzy after show party, which included an exclusive look at the “GHD Directive” art team’s new collection “Heavenly Creature”.

    As the GHD brand continues to grow so does it relationship with the professional hairdresser. There have been rumours that GHD may turns its back on the salon and start introducing the brand into supermarkets and high street retailers. I do hope that this is just a rumour, because GHD have proved, that you can build a successful world-wide hair care  brand through being a 100% professional salon only product. So i hope for now and in the future we all have a Good Hair Day.

    Salon by Obermeier sind Ihr Friseur München in Sendling und haben uns besonders auf Farbtechniken und Schnitte für Ihre Beauty spezialisiert. Die neuesten, wie auch klassischen Trends setzen wir täglich auf´s Neue um.

  • If you enjoy playing online casino games

    I took only 160 seconds to download the casino software and the download process was very easy and pretty straightforward. I simply clicked the big red ruby button twice and the software was quickly installed on my desktop. While downloading the game, I was allowed to register my username and password. So, all in all I was up and running playing the starwarscasinos.com games quite fast.

    The James Bond style and theme of the website was an added feature that inspired me to download the games. At the point of starting, a 007 tune and the lively falling of gems sets the mood prior to playing.

    Making your first deposit and placing your first bet can be a little bit confusing at times in many online casinos. However, at Ruby Fortune Casino, I did enjoy the quick and efficient deposit and withdrawal methods. The transaction options available are E-wallet, bank transfers and prepaid vouchers including those purchased with credit and debit cards. I made my first deposit using the uKash payment option and it took only a minute to complete the payment.

    The casino games are powered by the latest the updated Microgaming software. The software takes the advantage of almost 220 high spec gaming options. If you play Ruby Casino, you will experience an adequate balance between gaming, style and the graphic, which are the primary elements of any online casino. As a casino player, I prefer all rounding qualities which Ruby Casino obviously offers. Ruby casino offers table gaming, Microgaming Gold roulette, blackjack, poker, craps and baccarat in addition slots machines that you can feel in real casinos only. Slot machine is the most entertaining moment of Ruby Casino.

    Banking interface related to Ruby Fortune is very safe than any other top online casinos. If you want to withdraw the cash, you can do it via your previous deposit method. I withdrew my first winning cash via Visa Electron.

    Nowadays, I am spending a good fortune on online casinos, or better to say on Ruby Casino and I will highly recommend this to anybody who settles for nothing but the top online casinos.

  • Casino Games – A Personal Review Of Ruby Fortune Casino

    If you enjoy playing online casino games but are worried about customer support and safety, I would suggest you to opt in for Ruby Fortune Casino, a very reliable and trusted online casino. I am now recommending this casino as I recently checked out their customer service record and was very satisfied with the results. The software was easy to install and I could regulate the game myself without any further assistance. To be absolutely certain, I again referred to several player forums, and as it turns out, Ruby Fortune comes highly recommended by most casino players.

    I took only 160 seconds to download the casino software and the download process was very easy and pretty straightforward. I simply clicked the big red ruby button twice and the software was quickly installed on my desktop. While downloading the game, I was allowed to register my username and password. So, all in all I was up and running playing the casino games quite fast.

    The James Bond style and theme of the website was an added feature that inspired me to download the games. At the point of starting, a 007 tune and the lively falling of gems sets the mood prior to playing.

    Making your first deposit and placing your first bet can be a little bit confusing at times in many online casinos. However, at Ruby Fortune Casino, I did enjoy the quick and efficient deposit and withdrawal methods. The transaction options available are E-wallet, bank transfers and prepaid vouchers including those purchased with credit and debit cards. I made my first deposit using the uKash payment option and it took only a minute to complete the payment.

    The casino games are powered by the latest the updated Microgaming software. The software takes the advantage of almost 220 high spec gaming options. If you play Ruby Casino, you will experience an adequate balance between gaming, style and the graphic, which are the primary elements of any online casino. As a casino player, I prefer all rounding qualities which Ruby Casino obviously offers. Ruby casino offers table gaming, Microgaming Gold roulette, blackjack, poker, craps and baccarat in addition slots machines that you can feel in real casinos only. Slot machine is the most entertaining moment of Ruby Casino.

    Banking interface related to Ruby Fortune is very safe than any other top online casinos. If you want to withdraw the cash, you can do it via your previous deposit method. I withdrew my first winning cash via Visa Electron.

    Nowadays, I am spending a good fortune on online casinos, or better to say on Ruby Casino and I will highly recommend this to anybody who settles for nothing but the top starwarscasinos.com.

  • Casino Games – A Review of Carnival Casino

    A vast majority of people love playing casino games and the fun of online gambling can be taken to yet another level when you are dealing with online casinos. Among all of the casinos available online, the Carnival Casino holds a prominent place. Carnival casino has all the perfect ingredients that an online casino should have, such as great casino games, nice promotional offers, and transparent reliability. In this independent review we will one by one discuss all of these aspects.

    The first thing that most people will look for is security and reliability, and when it comes to these two factors, then Carnival Casino certainly prevails. The company of iGlobal Media Limited owns this gaming site. This company is undisputedly one of the most reliable companies in the business of online gambling.

    Global Gaming Net is responsible for managing all the system features of Carnival Casino. The government of Gibraltar has licensed this business and the casino is run under the supervision of an appointed casino commissioner following the gambling act of 2005. Other than this, this site also incorporates the best software for the confidentiality and secrecy of the data and transactions of the players.

    A vast range of various casino games are available throughout the site. You can opt in for any game that suits your taste and mood. From the typical card and table games to some of the more exclusive video slots, Carnival Casino will certainly give you a thrilling ride. You can easily browse to the official site and see previews of all of the games available – and if you find something that catches your eye, then by all means feel free to download the casino software. You will not have to pay anything for downloading of course, as it is all free. After you are done downloading, you will also receive a very attractive welcome bonus, which will help you off to a great start.

    There are also very attractive monthly promotions available; in fact, you will also gain access to a proper calendar for these promotions. This will not only keep you updated – but will also help you to seek out the best offers in a timely fashion. The welcome bonus of Casino Carnival is as high as $777 USD. Very few casinos offer an actual welcome bonus as high as this one.

    After the simple registering procedure, you have the choice of becoming a VIP member at the casino. Bear in mind that VIP members, as always, are able to enjoy the best bonuses and incentives. Depending on whether you are an Emerald VIP member, a Diamond VIP member or a Black diamond VIP member, these offers may vary from time to time, however, you can rest assure that you will be taken well care of by the friendly customer staff. However, you really don´t need to become a VIP member in order to enjoy all of the fun and great starwarscasinos.com games that Carnival Casino has to offer!

  • Casino Titan Online Casino Review

    Overview of Casino Titan Online Casino

    This online casino offers their clients banking options that are hassle-free and secured. Clients may choose to make a deposit or withdrawal either by Visa, MasterCard, bank wire transfer or online solutions including PaySolid, Neteller, MoneyBookers or more. Casino Titan welcomes USA players which many online casinos do not accept everyone. Additionally, the customer support is friendly and available 24/7, the bonuses are competitive and the game collection unparalleled.

    Software Platform

    Titan gives their clients the option to play instantly or download the casino software. With instant play, the software is in Flash version and you stream the casino from the Internet. If you choose to download the casino and install the software, it is free and gives you the full version of the casino and game lobby. Casino Titan is powered by the well-respected RTG (Real Time Gaming), considered a trusted and reliable gaming platform within the industry. It is recommended that you download the full casino software right to your computer desktop since it offers all of the games and better quality gaming. The software is easy to navigate and very user-friendly.

    Game Selection

    The one great option of Titan is that it runs on Real Time Gaming. The casino features more than 150+ of the hottest games for you to choose from. Play your classic slots machines or pull up a seat to our table games. There is every type of casino game including roulette, keno, and more! The graphics are also top notch! The 3D animation brings a realistic feel to the casino and the sound is crisp and clear.

    Deposit, Withdrawal, Customer Service and Support

    Customer Support: Titan offers 24/7 support services that cater to all of their clients worldwide. No matter what time or what hour, a casino representative is available to assist you. The Casino Titan customer support is dedicated to their clients. They are available to speak with either by Live Chat, email, toll-free telephone or by fax.

    Deposits and Withdrawals: The one great benefit of banking with Titan is that they provide quick and fast payment processing. Whether you are trying to deposit or make a withdrawal, your money is safe. If you are a client from the US, you may have experienced slow turn around with your casino account and banking options, but with Casino Titan, you can expect only the very best.

    Overall, you can expect the very best online gaming experience when you play at Casino Titan. The ancient Roman theme will have you on a new adventure to seize treasures beyond your wildest dreams.

    Casino Titan is proud to accept your starwarscasinos.com

  • Casinos in France – A Favorite Tourist Attraction

    The top tourist destinations in the world. It is full of natural beauty and several tourist spots. For those who are visiting the place first time, everything here is exciting and entertaining be it people, culture and atmosphere. The growing number of casinos in France has added to the reasons why it is a preferred holiday destination. With more than 200 casinos all around, gambling is a legally accepted entertainment in the country. Any one above 18 years of age is eligible to play casino games here. You can find all types of casinos there, both big and small. The most popular games are blackjack, poker, slots, roulette, bingo, keno and more. The interesting fact about the gaming culture in France is that the most popular casino games Roulette and Blackjack have been developed in France only.

    There are many casinos spread throughout the country. Many of them have been established in the famous tourist cities such as Paris. More than 8 prime casinos are in Paris only, and the largest of them is Cercle Hausmann with 26 tables. However the most famous of the France casinos are found in Southern part. The gambling is very much in culture here and that is why so many casinos. The two most famous casinos in the country are Riviera and Cote D’Azur at the South coast. Cannes, Nice and Antibes are among the most famous casinos in entire Europe. These are often flooded with the tourists and are among hot tourist destinations in the France. There is another Monte Carlo Casino, which is said to be more than 150 years old. This casino is based in Monaco, which is an independent state under the aegis of Grimaldi family.

    The gambling is a very old trend in the France which adds excitement to the life of people here. A large number of tourists visit France only to take a glimpse of magnificent and glamorous casinos here and try their luck. An entire gambling complex has been installed with several attractive options such as Grand Théâtre de Monte Carlo, which is an opera and ballet house. The place also serves as head quarters of Monte Carlo and is a famous tourist attraction. Any one, rich or poor, can visit the place without discrimination. Casinos in France offer complete entertainment for both male and female genders. Both boys and girls of all age above 18 are among the regular visitors. The industry is growing very fast and so has grown the number of casinos.

    starwarscasinos.com provide complete fun filled entertainment to its players online too. There are several exciting promotional offers running on these casinos to welcome new players. The gaming sites are fully secured and safe for players. These casinos use latest software in the backend and attractive graphics to provide better virtual experience. Another attractive common feature of the French casinos is huge jackpots. All of the casinos support fair dealing and responsible gaming norms. They offer easy withdrawal and deposit of money with secured payment gateways.

  • Specialties Of Belgium Casino

    Casino Knokke is the best casino in starwarscasinos.com. The interiors of the casinos are so elegantly designed that the tourist will find the place quite interesting. This casino is so popular that the people flock toward it to enjoy the beautiful ambience. All that you need in a casino is found at Knokke Heist. With a wide variety of casino games as well as slot machines, tourists who enter the casinos will forget the world outside and get engrossed in their games. The casino is spread over 66,000 sq ft area which is so spacious to accommodate many tourists at a time. There are around 50 slot machines and 18 gaming tables that you could go on and on. Besides this the casino also has an excellent restaurant Mascotte that serves all types of cuisines.

    Besides bigger casinos there are also other smaller versions to cater to the needs of various kinds of people. Another popular casino of smaller size is the Blankenberge which is the top most of the rest of the seven casinos. It has 19 gambling tables and it provides a very warm environment that helps tourist spend some time in a leisurely manner. Though it’s a smaller area, but still it has all the necessary comforts that anybody will look for in a casino.

    Tourists who come to Belgium are from various parts of the world. For the people who are interested in nightlife, the casino Chaudfontaine is the best place to hang out. It has an excellent interior and has just more than ten gaming tables. This also helps the tourists spend time in a relaxed manner away from the crowd. Besides this, Casino de Spa and the Casino de Namur are other medium-sized casinos that provide a comfortable and exciting gaming environment.

    However it’s noteworthy to also take a look at the rules and regulations laid down by the European Union on the Casinos in general. As per the rule an open market has to be set up where member states of European Union could participate in any casino in European Union without physical presence. But Belgium Casinos do not adhere to this rule as they are strict about physical presence as well as require Belgium gambling license for online casinos operation. Very soon European Union is going to charge damages on Belgium for not having followed the rules.

  • Commercial Casinos Energy Policy Act Tax Opportunity

    The Casino Environment

    Before the recent economic downturn, commercial casinos collected at least $30 billion in revenues each year from 2005 through 2008.1 During this period, US casino owners built new facilities and expanded the size of their existing facilities. As a result of the economic downturn, new US commercial casino construction has come to a screeching halt and casino operators are now focused on existing facility cost reduction.

    The Section 179(D) Tax Provisions

    Increasingly, starwarscasinos.com operators are taking advantage of the EPAct IRC section 179(D) commercial building energy efficiency tax provisions, which have been extended through 2013. EPAct tax deductions are available for qualifying energy reductions in lighting, HVAC(heating, ventilation, and air conditioning), and building envelope. (Building envelope consists of the building’s foundation, walls, roof, windows, and doors, all of which control the flow of energy between the interior and exterior of the building.)

    The Nature of Casino Properties

    Commercial casinos often encompass hotel resorts, which offer attractive packages of services for their corporate and family customers. Casinos are particularly suited to EPAct because of their large gaming floors, hotel occupancy rooms, meeting halls, and parking garages. Each of these features typically consumes large square footage and the EPAct benefit has a potential for up to 60 cents per square foot for each of the three measures described above. Some of the smallest commercial casinos are about 50,000 square feet while most American casinos are typically over 100,000 square feet. One of the largest ones, MGM Grand on the Las Vegas strip is almost 2 million square feet. Hotels themselves are the most favored of Section 179 building category. (See “Hotels and Motels Most Favored Energy Policy Act Tax Properties”)

    It is common to think of commercial casinos as located in two states Nevada and New Jersey. While it is true that these two states have the largest commercial casino revenues, there are 12 states with commercial casinos in the United States, the other commercial casino states are: Colorado, Illinois, Indiana, Iowa, Louisiana, Michigan, Mississippi, Missouri, Pennsylvania, and South Dakota. Members of the American Gaming Association have publicized some of their commitments to energy reduction. Reporting casinos include Boyd Gaming Corporation, Harrah’s Entertainment, Inc., and MGM Mirage. They have projects which include significant energy savings via cogeneration, ERV(energy recovery ventilation), more efficient HVAC units, replacing incandescent lights with energy efficient lightings, windows with energy efficient day lighting systems, solar thermal storage and numerous other energy saving initiatives.

    The underlying rule set to qualify for the Section 179D lighting tax deduction makes casinos and particularly casino hotels the most favored property category for the tax incentive. The rule set requires at least a 25% watts-per-square foot reduction as compared to the 2001 ASHRAE (American Society of Heating Refrigeration and Air Conditioning Engineers) building energy code standard. Full tax deduction is achieved with a 40% watts-per-square foot reduction compared to the ASHRAE 2001 standard. The ASHRAE 2004 hotel/motel building code standard requires 40% wattage reduction, which means that any hotel or motel lighting installation that meets that building code requirement will automatically qualify for the maximum EPAct tax deduction.

    Occupancy Rooms

    For most other building categories, the Section 179D tax provisions require compliance with the bi-level switching requirement. The comparison is always based on wired rather than plug-in lighting. Casino hotel occupancy rooms have a major advantage in that they often use plug-in lighting, and because these rooms function as hotel and motel spaces, they are specifically excluded from the tax bi-level switching requirement. Since occupant rooms are usually one of the larger spaces in hotel casinos, casinos are typically able to use energy efficient lighting to generate large EPAct tax deductions for the facility.

    Back of the House Spaces

    Casinos often have large kitchen, storage, and laundry (so called back of the house) spaces that have historically used T-12 fluorescent lighting. This lighting is so energy inefficient compared to today’s lighting products that it will be illegal to manufacture in the United States after July 1, 2010.4 Once manufacturing of these prior generation lighting products ceases, the cost of replacing these inefficient bulbs will increase. Simply stated, casinos should consider acting now to replace these lighting fixtures to save both energy and lamp replacement costs. The EPAct lighting tax incentive can be used to address the opportunities related to these legally mandated product changes

    Ball Rooms, Banquet Rooms and Restaurants

    These areas of casinos have historically used designer type lighting that is energy inefficient and often very expensive to maintain and replace. In particular, replacing bulbs and lamps in high ceilings is very costly since expensive mobile hydraulic platform equipment must be rented or purchased to handle the replacements. New lighting products and, in particular, light emitting diode (LED) products, use a fraction of the energy and have a much longer useful life and are now being substituted. The combination of large energy cost reduction, operating cost reductions, utility rebates and EPAct tax deductions can greatly improve the economic payback from these more costly lighting upgrades.

    Parking Garages

    Many casinos have large adjoining parking garages that can save substantial energy costs and generate large tax deductions by upgrading to energy efficient fixtures. In Notice 2008-40 issued March 7th, 2008, the IRS announced that parking garages are a property class that is specifically entitled to use the EPAct tax deductions. Also, parking garages are excluded from the tax bi-level switching requirement. Please see the September, 2008 International Parking Institute article devoted to parking garages EPAct lighting deduction tax opportunities.5

    Slot Machines and Gaming Floors

    One of the biggest energy users on hotel gaming floors is slot machines. Although these were early adapters of fluorescent technology, even these energy efficient bulbs normally have to be changed 3 times a year because of 24/7 operating hours. Due to the high labor maintenance costs, casino owners are now transitioning to LED technology in their slot machines. LED’s, while they have higher up front costs, have high energy efficiency and much longer life cycle, offering significant savings in labor and maintenance costs.

    HVAC

    Casinos because of their typical 24 hour occupancy can achieve significant energy cost savings from energy efficient HVAC systems. In particular, Nevada’s hot climate further makes energy efficient HVAC a very worthwhile investment. Fortunately. Nevada with the highest revenues from casinos has America’s second highest capacity for energy efficiency through renewable geothermal energy.6 Certain categories of very efficient HVAC investments will often qualify for the HVAC EPAct tax incentive including geothermal and thermal storage.

    LEED Casinos

    We expect to see more casinos obtain LEED status. (See LEED Building Tax Opportunities Article7). In 2008, The Palazzo, Las Vegas Casino became the largest LEED certified building and one of the first certified LEED casinos in the US.8 Casinos and hotels find that certain categories of frequent travelers are very interested in staying in facilities that have clearly demonstrated they are focused on the environment and sustainable design. To become LEED certified, a casino must have a building energy simulation model created by a qualified engineer. Modeling is also required for the EPAct, HVAC and Building Envelope tax deductions. Qualified tax experts that know how to make the adjustments to convert LEED computer models to EPAct tax deduction models can evaluate LEED models and determine whether large tax deductions are probable. For example, a 500,000 square foot LEED casino that qualifies for the maximum EPAct tax deduction will receive an immediate tax deduction of $900,000 =(500,000*$1.80). Casino owners who understand the magnitude of these benefits can use the tax savings to help justify the costs related to achieving LEED status.

    Conclusion

    Casinos because of their large subspaces are a favored building category under the EPAct commercial building tax deduction legislation. Property owners who understand these opportunities can act during the current economic downturn to improve their facilities, reduce operating costs and potentially become LEED certified facilities.