Ever since CBS-FM came back on the air in , they changed their format to late 60s, 70s, 80s, and now even the early 90s!!! Why no recognition for the 50s and early 60s? I rarely even hear Elvis Presley!!! Because the target is moving. The target is the money demos, people ages 25 to The station plays songs that were popular when people in the money demos were roughly 12 to 24 middle school, high school, college, single and dating.
The 50s and 60s have fallen off the end of the treadmill. Oldies is disappearing. CBS-FM is still playing oldies. Always has been. Sadly, they do not stream… which is a shame, as my description does not do the station justice.
OPs question is why does the format, by any name, no longer include Elvis and other 50s and early 60s recordings? Because people who remember that stuff are too old for most advertisers. WNEW did. CBS Radio does not do 50s and 60s music for the most part on any of their stations. They have a formula.
Not New York and Chicago unfortunately. Small market stations can get away with being less tightly formatted and targeted than major market stations. Late 50s through the 70s; OK. Once you move to the 80s, 50s can be problematic.
And for early baby boomers, 80s music can be problematic, too. People become aware of and interested in popular music at a certain point in life likewise grooming, fashion and popular culture. These become ways to set themselves apart from older people especially parental units who are generally clueless about this stuff. I love the station. With my limited understanding of FM, I have always been under the impression that the height of an antenna trumps power.
I can't help but notice that so many Denver area FM outlets transmit from very tall mountains with , wattsthe maximum permitted by the FCC. I compare it to the stations that use the Empire State Bldg.
In that case, height overshadows power. Can one of KOSI's engineers explain this in layman's terms for me? Thanks so much! Tony, Longmont By: Tony on July 26, Tony, I'm not an engineer, but I work with radio. It has always impressed me how far the Denver sticks go out.
Even the tiny watters are readable here in Cheyenne. The kw towers have made it into the Nebraska Panhandle before. In the case of a transfer described in this paragraph b 1 ii A , the amount of the proceeds attributable to the interest that is excludable from gross income under section a 1 is limited to the sum of the amount that would have been excludable by the transferor if the transfer had not occurred and the premiums and other amounts subsequently paid by the transferee with respect to the interest.
The preceding sentence applies without regard to whether the interest previously has been transferred and the nature of any prior transfer of the interest. B Exception for transfers to certain persons -. The limitation described in paragraph b 1 i of this section does not apply to the transfer of an interest in a life insurance contract for valuable consideration if both of the following requirements are satisfied.
First, the transfer is not a reportable policy sale and the interest was not previously transferred for valuable consideration in a reportable policy sale. Second, the interest is transferred to the insured, a partner of the insured, a partnership in which the insured is a partner , or a corporation in which the insured is a shareholder or officer see section a 2 B.
Except as provided in paragraph b 1 ii B 3 of this section, if a transfer of an interest in a life insurance contract would be described in paragraph b 1 ii B 1 of this section, but for the fact that the interest previously was transferred for valuable consideration in a reportable policy sale whether in the immediately preceding transfer or an earlier transfer , then the amount of the proceeds attributable to the interest that is excludable from gross income under section a 1 is limited to the sum of -.
To the extent that fair market value is not paid by the insured for the transferred interest , the transfer of the portion of the interest with a value in excess of the consideration paid will be treated as a gift under the bargain sale rule in paragraph b 2 iii of this section. If all subsequent transfers of the interest or portion of the interest are gratuitous transfers that are not reportable policy sales , the amount of the proceeds excluded from gross income is determined under paragraph b 2 i of this section, taking into account the application of paragraph b 1 ii B 3 i of this section to the insured's acquisition of the interest.
If any subsequent transfer of the interest or portion of the interest is for valuable consideration or is a reportable policy sale, the amount of the policy proceeds excludable from gross income is determined in accordance with paragraph b of this section; if the amount that would have been excludable from gross income by the insured following the transaction described in paragraph b 1 ii B 3 i of this section if no subsequent transfer had occurred is relevant, that amount is determined under paragraph b 1 ii B 2 of this section.
Paragraph g 8 Example 8 of this section and paragraph g 9 Example 9 of this section illustrate the application of this paragraph b 1 ii B 3 ii. To the extent that a transfer of an interest in a life insurance contract is gratuitous, including a reportable policy sale that is not for valuable consideration, the amount of the proceeds attributable to the interest that is excludable from gross income under section a 1 is limited to the sum of the amount of the proceeds attributable to the gratuitously transferred interest that would have been excludable by the transferor if the transfer had not occurred and the premiums and other amounts subsequently paid by the transferee with respect to the interest.
However, if an interest in a life insurance contract is transferred gratuitously to the insured, and that interest has not previously been transferred for value in a reportable policy sale, the entire amount of the proceeds attributable to the interest transferred to the insured is excludable from gross income.
When only part of an interest in a life insurance contract is transferred, the transferor's exclusion is ratably apportioned between or among the several parts. If multiple parts of an interest are transferred , the transfer of each part is treated as a separate transaction, with each transaction subject to the rule under paragraph b of this section that is applicable to the type of transfer involved. When the transfer of an interest in a life insurance contract is in part a transfer for valuable consideration and in part a gratuitous transfer , the transfer of each part is treated as a separate transaction for purposes of determining the amount of the proceeds attributable to the interest that is excludable from gross income under section a 1.
Each separate transaction is subject to the rule under paragraph b of this section that is applicable to the type of transfer involved. For purposes of paragraphs b 1 and 2 of this section, in determining the amounts, if any, of consideration paid by the transferee for the transfer of an interest in a life insurance contract and premiums and other amounts subsequently paid by the transferee with respect to that interest , the amounts paid by the transferee are reduced, but not below zero , by amounts received by the transferee under the life insurance contract that are not received as an annuity, to the extent excludable from gross income under section 72 e.
Except as provided in paragraph c 2 of this section, a reportable policy sale for purposes of this section and section Y is any direct or indirect acquisition of an interest in a life insurance contract if the acquirer has, at the time of the acquisition , no substantial family, business, or financial relationship with the insured apart from the acquirer's interest in the life insurance contract.
None of the following transactions is a reportable policy sale:. In a series of transfers, the prior sentence is applied by comparing the beneficial owners' ownership interest in the first transferor entity and the last transferee entity.
For purposes of this paragraph c 2 i , each beneficial owner of a trust is deemed to have an ownership interest determined by the broadest possible exercise of a trustee 's discretion in that beneficial owner 's favor. Paragraph g 13 Example 13 of this section provides an illustration of the application of this paragraph c 2 i. B Immediately before the acquisition , no more than 50 percent of the gross value of the assets as determined under paragraph f 4 of this section of the partnership , trust , or other entity that directly or indirectly holds the interest in the life insurance contract , and in which an ownership interest is being directly acquired, consists of life insurance contracts, provided that, after the acquisition , with respect to that partnership , trust , or other entity , the person indirectly acquiring the interest in the life insurance contract and his or her family members own, in the aggregate -.
For purposes of this section, a substantial family relationship means the relationship between an individual and any family member of that individual as defined in paragraph f 3 of this section. In addition, a substantial family relationship exists between an individual and his or her former spouse with regard to the transfer of an interest in a life insurance contract to or in trust for the benefit of that former spouse incident to divorce.
For purposes of this section, a substantial business relationship between the insured and the acquirer exists in each of the following situations:. B The acquirer either carries on the acquired trade or business or uses a significant portion of the acquired business assets in an active trade or business that does not include investing in interests in life insurance contracts.
For purposes of this section, a substantial financial relationship between the insured and the acquirer exists in each of the following situations:. Paragraphs d 4 i , ii , and iii of this section apply for purposes of determining whether a substantial relationship whether family, business, or financial exists under paragraph d 1 , 2 , or 3 of this section, respectively. The acquirer of an interest in a life insurance contract in an indirect acquisition is deemed to have a substantial business or financial relationship with the insured if the direct holder of the interest in the life insurance contract has a substantial business or financial relationship with the insured immediately before and after the date the acquirer acquires its interest.
The sole fact that an acquirer is a partner of the insured, a partnership in which the insured is a partner , or a corporation in which the insured is a shareholder or officer , is not sufficient to establish a substantial business or financial relationship with the insured.
In addition, an acquirer need not be a partner of the insured, a partnership in which the insured is a partner , or a corporation in which the insured is a shareholder or officer to have a substantial business or financial relationship with the insured.
A substantial family, business, or financial relationship exists between the insured and a partnership , trust , or other entity if each beneficial owner of that partnership , trust , or other entity has a substantial family, business, or financial relationship with the insured.
For example , a substantial family, business, or financial relationship exists between the insured and a trust if each trust beneficiary is a family member of the insured or an organization described in paragraph d 3 iii of this section. Any person named as the owner in the life insurance contract generally is the owner or an owner of the contract and holds an interest in the contract. For purposes of this section and section Y, the term transfer of an interest in a life insurance contract means the transfer of any interest in the life insurance contract , including any transfer of title to, possession of, or legal or beneficial ownership of the life insurance contract itself.
The creation of an enforceable right to receive all or a part of the proceeds of a life insurance contract constitutes the transfer of an interest in the life insurance contract. The following events are not a transfer of an interest in a life insurance contract: The revocable designation of a beneficiary of the policy proceeds until the designation becomes irrevocable other than by reason of the death of the insured ; the pledging or assignment of a policy as collateral security; and the issuance of a life insurance contract to a policyholder, other than the issuance of a policy in an exchange pursuant to section For purposes of this section and section Y, the acquisition of an interest in a life insurance contract may be direct or indirect.
For purposes of this section and section Y, the transfer of an interest in a life insurance contract results in the direct acquisition of the interest by the transferee acquirer. For purposes of this section and section Y, an indirect acquisition of an interest in a life insurance contract occurs when a person acquirer becomes a beneficial owner of a partnership , trust , or other entity that holds whether directly or indirectly the interest whether legal or beneficial in the life insurance contract.
For purposes of this paragraph e 3 ii , the term other entity does not include a C corporation , unless more than 50 percent of the gross value of the assets of the C corporation consists of life insurance contracts as determined under paragraph f 4 of this section immediately before the indirect acquisition.
The following definitions apply for purposes of this section:. A beneficial owner of a partnership , trust , or other entity is an individual or C corporation with an ownership interest in that entity. The interest may be held directly or indirectly, through one or more other partnerships , trusts , or other entities.
For instance, an individual that directly owns an interest in a partnership P1 , which directly owns an interest in another partnership P2 , is an indirect beneficial owner of P2 and any assets or other entities owned by P2 directly or indirectly.
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