A uncle standing infront of his nephew while the nephew holds a teddy bear

taxpayer may distribute funds from their Health Savings Account (HSA) in 2025 to reimburse qualified medical expenses incurred in 2023, provided the following conditions are met: The HSA was established before the expenses were incurred: Expenses incurred before the HSA was established are not considered qualified medical expenses and cannot be reimbursed tax-free. The expenses are qualified medical expenses: The expenses must meet the definition of qualified medical expenses as outlined in IRS Publication 502. These include medical and dental expenses that would generally qualify for the medical expense deduction. The expenses were not previously reimbursed: The taxpayer must not have been reimbursed for these expenses from any other source, such as insurance or another health plan. Proper recordkeeping: The taxpayer must maintain records to substantiate that the distribution was used exclusively to pay or reimburse qualified medical expenses. These records should include receipts, invoices, or other documentation showing the date, amount, and nature of the expense. The expenses were not deducted as itemized deductions: If the taxpayer claimed these expenses as itemized deductions in a prior year, they cannot use HSA funds to reimburse them. As long as these conditions are met, the distribution in 2025 for 2023 expenses will be tax-free and not subject to the additional 20% tax on non-qualified distributions. The taxpayer should report the distribution on Form 8889 when filing their 2025 tax return.

Tudor was a curious little boy, and every car he saw seemed to whisper a new adventure. From lightning-fast races on imaginary tracks to magical journeys in faraway cities, the steering wheel of his dreams always took him somewhere extraordinary.

Suatu hari, di hutan yang nyaman, hiduplah seekor tupai yang penuh rasa ingin tahu bernama Sammy.

One morning Juliet woke up earlier than usual. She was very excited because today she and her parents, Sergei and Tilly, were going to visit her Uncle Peter's farm. It was her favourite place! They quickly got ready and set off. ‘I can't wait to see all the animals!’ Juliet said happily. ‘Don't worry, you'll see them soon!’ smiled Sergei. Page 2: Meeting the animals At the farm, Uncle Peter was waiting for them at the gate. ‘Hello, Juliet, are you ready for a new adventure?’ - he asked. Juliet quickly ran to the paddock where her new friends were waiting: Milka the cow, Windy the horse, Clucky the chicken and a little piglet called Snuffle. All the animals were very friendly. ‘Oh, this little piggy is so funny!’ - Juliet laughed. Page 3: The little helper Uncle Peter asked Juliet to help him with the chores. ‘Do you want to feed the chickens?’ he asked. ‘Sure!’ Juliet replied. She took a bucket of grain and began to feed the chickens. They clucked happily, and the little yellow chicks ran after their mother. Juliet was happy to watch them. Juliet enjoyed watching them and felt like a real farmer. Page 4: Riding a horse After lunch, Uncle Peter invited Juliet to ride his horse, Windy. ‘I've always wanted to do that!’ - Juliet said. She climbed on Windy's back and the horse began to trot gently across the green field. Juliet held on to his mane and laughed with delight as the wind blew her hair. Page 5: Returning home After a fun day at the farm, Juliet, Sergei and Tilly said goodbye to Uncle Peter and his animals. ‘This was the best day!’ - Juliet said. ‘Come back again, there are always new adventures waiting for you!’ - said Uncle Peter. They got into the car and drove home, and Juliet dreamed of her next visit to the farm and her new animal friends. P.S. To little Juliet from Iryna - don't rush to grow up:) 11.09.2024

Antonio es un niño muy curioso, dulce e ingenioso. Le gustan mucho los mapas, los dinosaurios, los planetas que tiene pegados en su pared. También le gusta mucho explorar con la linterna en el cuarto oscuro, y armar chozas con su hermana Sofi con mantas y sillas en el living. Un día después de comer se quedó dormido, y soñó que era adulto. Soñó que manejaba un colectivo, después que era astronauta y viajaba a la luna. También soñó que iba sólo al supermercado a comprar la comida y pagaba con su plata. Se sentía grande y feliz. De repente se despertó, se dio cuenta que todo era un sueño. Que no era astronauta y no manejaba colectivos. Pero que igualmente era grande, porque ya no usaba pañales, iba al baño solo. Justo le dieron ganas de ir al baño fue solito y fue a hacer pis al inodoro. Después de eso se sintió un superhéroe. Antonio ya no era bebé. FIN

There is a little boy who eats a purple french fry that was covered with bird poop. He got sick and was sent to the hospital, when the doctor walked in, the little boy had turned into a full blown gremlin who was addicted to kisses

Candyland bright beautiful magical adventure with unicorns and magical flowers and rainbows

Sweet girl Linneya visited the magic circus for the first time

One day, Teddy the bear was playing in the forest. His best friend, a bird named Pip, was with him. "Teddy, let's play hide and seek," said Pip. "Okay, Pip! Let's also use the words in, on, and under," said Teddy. First, Teddy stood next to a big tree. "Pip, look! I am in front of the tree!" he said. "Good, Teddy! Now, find something to stand on," said Pip. Teddy saw a big rock. He climbed on it. "Pip, look! I am on the rock!" he said. "Great, Teddy! Now, find a place to hide under," said Pip. Teddy found a big bush. He crawled under it. "Pip, I am under the bush!" he said. "Well done, Teddy! You used all the words: in, on, and under," said Pip. They kept playing and using the words. Teddy found himself in a small cave, on a log, and under a tree branch. As the sun went down, Teddy and Pip sat by the pond. "Thank you, Pip. I had fun and learned new words," said Teddy. "I am happy too, Teddy. Learning is fun," said Pip. They watched the sunset together. Teddy couldn't wait to play and learn more with Pip. The end.

Here in Hawaii, we know that culture is more than just celebration—it’s how we connect with family, friends, and the diverse world around us. For young children growing up in the vibrant community of BYU-Hawaii, Culture Night is a time where these connections shine brightest. But what does it feel like for a child to take that brave step from the audience to the stage? In “Tama’s Big Adventure at Culture Night,” we follow little Tama as he prepares for his first performance in the event that brings his whole community together. Guided by his parents, friends, and the spirit of aloha, Tama learns more than just the dance steps—he learns what it means to help others, work as a team, and celebrate the beauty of diversity. So why should you and your child join Tama on this adventure? Because this story isn’t just about performing on stage; it’s about the lessons of unity, kindness, and family that come from working together. For young readers, this book is a way to experience the joy of different cultures, and for parents, it’s a chance to teach that our differences are what make us stronger. Whether you’re from Hawaii or somewhere far away, the message is universal: we are better when we share, support, and celebrate together. “Tama’s Big Adventure at Culture Night” brings the spirit of Hawaii to life in a way that is fun, heartwarming, and perfect for little ones aged 2 to 4. Because in the end, isn’t the most important lesson we can teach our children that together, we are strong?

Twinkle is a fairy that brings dummys to little babies and watches over children at night time

Preacher explains from the Bible

Born prematurely at 7 months, spent 3 months in NICU (2 in incubation, 1 in observation). I lacked lungs at birth; doctors gave a boost for development. First birthday celebrated triumphantly with dinosaurs, gifts, games, and loads of toys. Second birthday was an intimate affair with balloons, cakes, and more toys. Third birthday shared with daddy's siblings, marked by joy and 3 special toys. Fourth birthday embraced the Toy Story theme, filled with friends, a clown, and an abundance of toys. Fifth birthday was a wild adventure at the zoo. Every year a testament to survival, love, and endless joy!

Christmas Time, snowing outside. Our lonely BOT is sitting on a shelf in a store with other BOTS waiting patiently for someone to pick him to be used for a job. Shopkeepers Bell rings, Manny dressed in a suit enters the store. The BOT sits up in anticipation. Manny walks past the BOT, stops, takes a step back, looks at the BOT and says, “You’re coming with me” and grabs the BOT and puts him under his arm. Back at the NYC School Construction Authority, the BOT is sitting on a desk. Kol, the developer talks to the BOT and says, “You are going to have a special job”. BOT jumps up and down with excitement. Developer continues to type away code on the computer keyboard. Next day, when XMS gets to his desk, he is ready to perform his function. XMS leaps onto the computer screen and something magical happens. All the computer screens transform into a cozy Christmas Yule Log Fireplaces. Co-workers gathered around sharing stories. XMS can now rest and watch Christmas movies.

The Beat Goes On Indy, a part-time DJ, gears up for another wild night at Glow Worm, Vancouver's top club. With her raccoon buddy Rocky and Rukus, the sleepy baby skunk, they’re ready to drop some beats. But there’s a problem—the club’s prized Giant Glitter Ball is missing. Determined to solve the mystery, they must first survive the chaos, including Indy’s rave-loving mom, Kylee. Kylee the Rave Queen Indy’s gluten-free, rave-obsessed mom, Kylee, is in full party mode when the trio arrives. Neon glow sticks in hand, she's the life of the club. Indy’s dad, Randy, is chilling in the corner, wearing his usual fish flops and stained Versace robe. Kylee challenges Indy to a glow stick battle with the promise of a lifetime supply of quinoa, but Indy stays focused on finding the Glitter Ball and sets off with her friends to investigate. Enter Yeti the Angry Cat As they search, they bump into Yeti, Indy’s viral skateboarding cat with an attitude. He offers a clue—xthe Bang Bang Club, Indy’s eccentric godparents, were near the Glitter Ball earlier. Meanwhile, outside, pigeons and seagulls are in a turf war over a gluten-free hot dog bun, adding to the mayhem. The Bang Bang Godparents Lounging in the VIP section, the Bang Bang Club admits they saw someone sneaking away with the Glitter Ball but were too busy in a glow stick limbo contest to react. Their vague description points to someone in a sweater, just like Rocky’s. All eyes turn to Rocky, who nervously starts sweating. Rocky’s Confession Rocky confesses he "borrowed" the Glitter Ball to practice DJ moves at their treehouse. He hid it under Yeti’s skateboard ramp. Indy laughs, realizing the Glitter Ball must be returned quickly. The Rave is Saved Indy, Rocky, and Rukus retrieve the Glitter Ball, where Yeti is still glued to his computer, battling pigeons online. They rush back to the club, restore the Glitter Ball, and the rave’s vibe. Kylee is still raving, Randy is asleep, and Yeti skateboards through the crowd.

The illustrations for Micah and the Night of Divine Hope should be vibrant and engaging for children aged 3–7 while evoking a sense of wonder and warmth to captivate adults. The story begins with a cold, starry night over rolling hills, where Micah, a small shepherd boy, sits wrapped in a woolen cloak alongside his playful lamb, Rufus, whose funny “baah” moments provide lightheartedness. The vastness of the sky emphasizes Micah’s smallness, with a hint of the brighter star to come. As the golden star appears and casts a shimmering path of light across the hills, Micah and Rufus are shown trekking through various landscapes, such as rocky paths and grassy hills, bathed in the star’s glow. The star leads them to a warm and humble stable, illustrated with soft lighting and intimate details. Inside, the baby Jesus glows gently in the manger, surrounded by Mary and Joseph’s awe-filled expressions. Micah kneels hesitantly, offering Rufus, whose curious and comforting presence throughout the journey makes his gift all the more meaningful. The angelic proclamation bursts forth in a double-page spread, with the heavens illuminated by radiant angels singing joyfully, their presence overwhelming and glorious. The final scene captures the tranquility of a sunrise as Micah walks back to his flock, transformed by hope and peace, while Rufus remains curled contentedly at the manger, completing his role as a gift for Jesus. The illustrations should balance humor, warmth, and wonder, ensuring they resonate with both the story’s emotional depth and its lighthearted moments.

Mathew and Geoffery play hid and seek. They are brothers and best friend

Carson Went Back to the Mesozoic Era One day, Carson was bored. Then he went out of the house and saw some metals on the floor. He picked them up and thought he could make a space-time machine. After a while, Carson finished building the time machine. He was satisfied. He went into it and saw some dinosaurs. He realized he had forgotten to bring his mobile phone. He was worried that he couldn’t go back home. Finally, some dinosaurs kept some food for Carson and brought him to a secret golden forest because there was a gigantic space-time machine. Carson felt delighted.

Little children looking up to the sky wondering what God look like