Honolulu Star-Advertiser from Honolulu, Hawaii • B8

B8 MONDAY 43012 IN MEMORY DENOTES U.S. MILITARY VETERAN Subsidiaries help Apple cut tax bills Opening Day baseball games in Cincinnati, has died. Minnick's streak, which began in 1936, ended this year when he was too weak to see the Reds' opener in March. His son says that Minnick's nurse wouldn't let him go the game. The family says Minnick, of Fairfield, Ohio, died Tuesday at age 93.

Amos Vogel, who exerted an influence on the history of film that few other nonfilmmakers can claim, founding Cinema 1 6, which became the nation's largest membership film society, and directing the first New York Film Festival, died Tuesday at his home in Greenwich Village. He was 91 The cause was undetermined, though his kidneys had been failing, his son Steven said. Cinema 1 6, which Vogel founded in 1 947 and ran for 1 6 years with his wife, Marcia, eventually drew some 7,000 subscribers and provided daring filmmakers from around the world a place for their work to be screened for American audiences at a time when there were few, if any, others. It also became a distribution center for experimental films where presenters could find films that had been available only from the filmmakers themselves. Associated Press new york A published report says Apple Inc.

uses subsidiaries in Ireland, the Netherlands and other low-tax nations as part of a strategy that enables the technology giant to cut its global tax bill by billions of dollars every year. The New York Times on Sunday outlined legal methods used by Cupertino, Calif -based Apple to avoid paying billions of dollars in federal and state taxes. One approach highlighted in the report: Even though the company is based in California, Apple has set up a small office in Reno, Nev. to collect and invest its profits. The corporate tax rate in Nevada is zero.

In California it's 8.84 percent. While many major corporations try to reduce their tax bills, technology companies like Apple, Google Microsoft Corp. and others have more options to do so. That's because some of their revenue comes from digital products or royalties on patents, which makes it easier for them to move profits to tax-friendly states or countries, the Times said. In contrast, it's tougher to shift the collection of profits from the sale of a physical product like groceries or a car to a tax-friendly haven.

The 71 technology companies in the 500, including Apple, Google, Yahoo Inc. and Dell reported paying global cash taxes over the past two years at a rate that is, on average, one-third less than other 500 companies, the Times said. Apple has legally allocated about 70 percent of its profits overseas, where tax rates are often much lower than in the U.S., according to company filings. The Times cites a study by former Treasury Department economist Martin A. Sullivan that estimates Apple's federal tax bill would have been $2.4 billion higher last year without such tactics.

The newspaper says Apple paid $3.3 billion in cash taxes globally on $34.2 billion in profits last year. That's a tax rate of 9.8 percent. Apple told the Times that it has complied with all laws and accounting rules, and says that its U.S. operations generated nearly $5 billion in federal and state income taxes in the first half of fiscal 2012. Church of Jesus Christ of Latter-day Saints, Waikalua Chapel, 45-1 50 Waikalua Road, Kaneohe.

Services: 1 1 a.m. Online condolences: Cain Kenichi Nohara April 7, 201 2 Cain Kenichi Nohara, 82, of Honolulu, a retired Aloha Motors Cutter Chevrolet car salesman, died in Honolulu. He was born in Hamakua, Hawaii. He is survived by sons Drake and Darren, daughters Darlene Czerwinski and Doreen Hemmingway, sisters Nancy Kamisugi and Irene Mau, five grandchildren and two greatgrandchildren. Visitation: 3 p.m.

Saturday at Hosoi Garden Mortuary. Services: 4 p.m. Casual attire. Newell Victor Ohelo March 23, 2012 Newell Victor "Green-Eyes John" Ohelo, 60, of Waianae, formerly of Kahaluu, a retired heavy equipment operator for Operating Engineers Local 3, died in Ewa Beach. He was born in Honolulu.

He is survived by wife Ivon daughters Amber and Angela; mother Frances; sisters Winona Ohelo, Claudia Kealoha and Kar-lada Gifford; and four grandchildren. Visitation: 8:30 a.m. Saturday at Hawaiian Memorial Park. Services: 1 0 a.m. Burial: noon at Valley of the Temples.

Aloha attire. Online condolences: www.hawaiifuneralservices.com. Oudom Piasourapanya April 22, 2012 Oudom Piasourapanya, 65, of Kahuku, a retired farmer, died in Texas. He was born in Laos. He is survived by wife Bouabanh; sons Donald and Moksoda; daughters Metta and Carolyn Piasourapanya, and Cindy Stine; numerous brothers and sisters; and three grandchildren.

Visitation: 2 to 4 p.m. Tuesday at Borthwick Mortuary. Laotian Buddhist services. Cremation to follow. Joseph Mahuna Thomas April 18, 2012 toil Joseph Mahuna "Tommy" Thomas, 89, of Waianae, an Army retiree, died in Waianae.

He was born in Honolulu. He is survived by wife Nora; son Joseph daughters Mary Mawdsley, Yolanda Lindsey, Naomi Tanigawa and Lei Blod-gett; sister Violet Piiohia; 25 grandchildren; and 52 greatgrandchildren. Visitation: 9 a.m. Thursday at Church of Jesus Christ of Latter-day Saints, 92-900 Makakilo Drive, Kapolei. Services: 1 1 :30 a.m.

Committal services: 2 p.m. at Hawaii State Veterans Cemetery, Kaneohe. Gertrude Puanani Uso April 22, 2012 Gertrude Puanani Uso, 71 of Hanapepe, Kauai, a catalog order department employee for Sears, died at home. She was born in Li-hue. She is survived by husband Augustine sons Michael and Mathew; daughters Monalisa, Mara and Marleen; brothers Stanley K.

McKeague and Kelmar Weeks; sisters Millie Kahalekai and Evelyn Souza; four grandchildren; and two great-grandchildren. Visitation: 1 0:30 a.m. Saturday at Hanapepe United Church of Christ. Services: 1 1 :30 a.m. Casual attire.

Flowers welcome. DEATHS ELSEWHERE E. Richard "Rick" Brown, the founding director of the University of California at Los Angeles Center for Health Policy Research who pioneered the collection and wide dissemination of health survey data to influence public policy, has died. He was 70. Brown, who lived in Santa Monica, Calif, died April 20 in a hospital in Lexington, Ky, where he suffered a stroke after moderating a panel at a conference on health communication, said his wife, Marianne Parker Brown.

Brown founded the UCLA Center for Health Policy Research in 1 994. He was a leading advocate for health care reform. One of the center's major activities has been the development of the California Health Interview Survey, the premier source of information about individual and household health status in California. It has served as a model for health surveys for other states. Paul Minnick, a Reds fan who saw a record 75 consecutive Websites find cash for entrepreneurs Thomas M.

Amii Feb. 13, 2012 mss Thomas M. Amii, 81 of Campbell, a retired Army sergeant major, died. He was born in Honolulu. He is survived by wife Chiyoko; sons Daryl, Mitchell, Howard and James; daughter Ann Vurquist; brother Mike; sister Victoria Romano; and five grandchildren.

Graveside services: 1 1 :30 a.m. Thursday at National Memorial Cemetery of the Pacific, Punchbowl. Casual attire. No flowers. Clifford Townsend Anderson April 4, 2012 tssss Clifford Townsend Anderson, 85, of Hono lulu, a retired Air Force master sergeant, died in Honolulu.

He was born in St. Charles, Mo. He is survived by niece Sandra Hohensee and caregivers Giovannie and Ro-gelio Sibayan. Private services. Online condolences: www.hawaii-funeralservices.com.

Janet Eiko Carmichael March 30, 2012 Janet Eiko Carmichael, 75, of Wahiawa died in Wahiawa. She was born in Wahiawa. She is survived by son Guy P.T.; daughters Gail L.Y. Carmichael and Geri A.E. Rodrigues; brothers Wilfred, Andrew, Kenneth and Stan Watan-abe; sister Lillian Katahara; and two grandchildren.

Visitation: 9:30 a.m. Friday at Mililani Mortu-ary-Waipio, makai chapel. Services: 1 0:30 a.m. Casual attire. Flowers welcome.

Peter Corless April 9, 2012 TO Peter Corless, 81 of Waipahu, a retired Air Force technical sergeant, died in Aiea. He was born in Ho-Ho-Kus, N.J. He is survived by wife Taeko, brother Patrick and sister Anna Stay. Private services. Jessie Kam Shiroma Freeney April 21, 2012 Jessie Kam Shiroma Freeney, 96, of Kaneohe died in Kaneohe.

She was born in Honolulu. She is survived by sons Herbert and Edgar; daughters Garland Con-nally, Roseland Tjen and Ruby Ann Hayasaka; brothers Stanley and Wally Kam; caregivers Brian and Jessie Lopez; 1 2 grandchildren; and nine great-grandchildren. Visitation: 5 p.m. Friday at Nuuanu Memorial Park Mortuary. Services: 6 p.m.

Jerry Katsumi Fujii March 31, 2012 Jerry Katsumi Fujii, 68, of Mililani died in Wahiawa. He was born in Wahiawa. He is survived by wife Katherine sons Ter-rence, Shelton and Weston; mother Grace Takahashi; stepfather Naohiro Takahashi; brother Earl Takahashi; stepbrothers Ganji and Jiro Takahashi; and two grandchildren. Visitation: 5 p.m. Saturday at Mililani Mortuary-Waipio, mauka chapel.

Services: 6 p.m. Casual attire. Stanley Takashi Hachida April 5, 2012 Stanley Takashi Hachida, 89, of Honolulu, a retired industrial welding estimator, died in Straub Clinic Hospital. He was born in Wai-alua. He is survived by wife Doris sons Ralph and Howard; daughter Linda Gonzales; brothers Paul, Isamu and Akira; sister Louise Hironaka; five grandchildren; and two great-grandchildren.

Private services. Donald P. Heu April 20, 2012 Donald P. Heu, 84, of Kaneohe, a retired repairman for GTE Hawaiian Tel, died in Kailua. He was born in Kaunakakai, Molokai.

He is survived by wife Linda; sons Donald "OJ" Heu Jr. and Matthew W. and Randall R. Holt; daughters Donna-Lynn Heu and Charlene D. lokia; brother Clifford; sister Mar-valee Puaa; 1 1 grandchildren; and two great-grandchildren.

Visitation: 1 0:30 a.m. Friday at Borthwick Mortuary. Services: noon. Burial: 3 p.m. at Hawaiian Memorial Park Cemetery.

Casual attire. Online condolences: www.borthwick-oahu.com. Chiyoko Pauline Higuchi April 10, 2012 Chiyoko Pauline Higuchi, 92, of Aiea, a retired Daisy Pot Dress Shop seamstress, died. She was born in Aiea. She is survived by son Calvin and daughters Sue and Ann.

Visitation: 3 p.m. Sunday at Hosoi Garden Mortuary. Services: 4 p.m. No flowers. Cassia Fa'auliuli Punahele Ioka April 24, 2012 Cassia Fa'auliuli Punahele Ioka, 1 4, of Pearl City died in Kapiolani Medical Center.

She was born in Honolulu. She is survived by mother Doris Annie; father Perritte la; brothers Uaine, Ammon, Cor-ban, Isaac, Isaiah, Devero, Perritte, Braeden, Jaeden, Ochi, Reo and Jojo; sisters Juewels, Jenesis, Ra-hab, Isaley, Isalyn, Isis, Darian, Crystal, Chelsea, Aryana and Cypriana; and grandparent Annie M. Tuitele Togafau. Visitation: 9 a.m. Saturday at Church of Jesus Christ of Latter-day Saints in Waipahu.

Services: 1 1 a.m. Burial: 1 :30 p.m. at Sunset Memorial Park. Robert Munekazu Jitchaku April 5, 2012 Robert Munekazu Jitchaku, 65, of Hilo, a retired Realtor, died in Hale Anuenue Restorative Care Center in Hilo. He was born in Hilo.

He is survived by wife Carol Ann, daughter Roberta Nelson, brother Alvin, sister Nanette Hira-oka and two grandchildren. Visitation: 3 p.m. Sunday at Dodo Mortuary Chapel in Hilo. Services: 4 p.m. Casual attire.

No flowers. Edric Spencer Johnson April 8, 2012 Edric Spencer "Treva" Johnson, 70, of Hilo, a retired concierge at Mauna Lani Resort, former director of guest activities at King Kame-hameha's Kona Beach Hotel, former employee of the beauty salon at Mauna Kea Beach Hotel and former dancer with Halau Ke-kuhi, died in Life Care Center of Hilo. He was born in Honolulu. He is survived by brother Alan Johnson, sister Louella Schutte and hanai brothers Felward Kahakelii, Paul K. Takamatsu and David L.

Becker. Visitation: 3 p.m. Saturday at Dodo Mortuary in Hilo. Services: 4 p.m. Casual attire.

Lei welcome. Frank Hiroshi Kurihara April 16, 2012 II Frank Hiroshi Kuri- hara, 95, of Honolulu, a retired Pearl Harbor Naval Shipyard shipfitter and an Army veteran who served with the 442nd Regimental Combat Team in World War II, died at home. He was born in Waimea, Kauai. He is survived by wife Carol sons Tod T. and Ken daughter Ann L.

Kurihara-Mee, sister Sanae Saito and three grandchildren. Private services. Claire Kam Sun Lee April 10, 2012 Claire Kam Sun "Sunny" Lee, 83, of Honolulu, a retired Queen's Medical Center accounts payable clerk, died in Honolulu. She was born in Honolulu. She is survived by daughter Joyce, sister Ethel Chock and a grandchild.

Visitation: 9 a.m. Friday at Borthwick Mortuary. Ongoing Buddhist services. Burial: 2 p.m. at Hawaiian Memorial Park Cemetery.

Casual attire. No flowers. Online condolences: www.borthwickoahu.com. Gordon K.P. Lum April 9, 2012 Gordon K.P.

Lum, 66, of Honolulu, a United Foods salesman, died in Kuakini Medical Center. He was born in Honolulu. He is survived by brother Kenton C.F and sister Charlene "Shar" Yoshida. Visitation: 1 1 a.m. Saturday at Hosoi Garden Mortuary.

Services: noon. Private scattering of ashes at a later date. Casual attire. No flowers. Ernest Hutoshi Miyabe March 20, 201 2 Ernest Hutoshi Miyabe, 83, of Pearl City, a retired accounting manager for the Kaneohe Marine Corps Exchange and an Army veteran who served in the Korean War, died in Nuuanu Hale.

He was born in Ewa. He is survived by wife Jane son Vance daughter Gail M. Kamitaki and four grandchildren. Private services. William Emil Pilama Naeole April 15, 2012 William Emil Pilama Naeole, 64, of Waianae died in Pali Momi Medical Center.

He was born in Waimanalo. He is survived by wife Anna son Travis, daughters Trina Ho and Vanna Naeole-Ray-mondo, brothers James and Leslie, sister Narcissus and seven grandchildren. Visitation: 1 0 a.m. Saturday at Kaiona Beach Park in Waimanalo. Scattering of ashes to follow.

Casual attire. Benjamin Tomio Nakagawa March 27, 2012 Benjamin Tomio Nakagawa, 77, of Wahiawa, a retired Foremost Dairies truck driver and Marine Corps sergeant, died in Wahiawa. He was born in Wahiawa. He is survived by wife Janice; sons Raymond Nakagawa and Wayne Horikami; daughters Lana Matsunaga, Lisa Lefebvre and Eunice Chinen; brothers Stanley and Hiroyuki; six grandchildren; four great-grandchildren; and a great-great-grandchild. Private services.

Georgee Darlene Keala Naluai April 18, 2012 Georgee Darlene Keala Naluai, 60, of Kaneohe, a substitute teacher, died in Kaneohe. She was born in Honolulu. She is survived by son Aleksander daughters Darlene K. and Kuupuamakamae R. Naluai and Emma K.

Lowe; brothers George E.N., Robert G.K., Hansel T.K., Dr. Solomon D.K., Eugene A.N, Calvin B.K, Alfred I.L, Brian S.L, Brent C.L and Duane E.A.; sister Lucia N.L. Naluai-Kamae; and 1 1 grandchildren. Visitation: 9 a.m. Saturday at MARINO ESTEBAN ORTEGA, JR.

"JUNIOR" Age 63, of Mililani, Hawaii, passed away April 16, 2012 in Honolulu. Born March 21, 1949 in Bangui, llocos Norte, Philippines. He has been a part of the hotel industry for 40 years and worked as an assistant bell captain at the Hilton Hawaiian Village since 2004. He is survived by wife, Marjorie son, Ryan (Serena) Ortega; daughters, Rhea (Trey) Maddox, Raimee Ortega of CA; 3 grandchildren; brothers, Leo (Marissa) Ortega, Edgar (Maribel) Ortega, Oscar (Lynn) Ortega of CA, Ronald Ortega; sisters, Leticia (Gerry) Pascua of CA, Mildred Bolosan, Tessie (Max) Redaja, Sally (Nicholas) Pugal of TX, Bella (Rueben) Tomas, Nida Ortega. Visitation 5:30 p.m.

Wednesday (May 2) at Mililani Mortuary Mauka Chapel; Memorial Service 6:30 p.m. Aloha Attire. Mililani MhuORIAL MORTUARY WALPI MAUKA CHAPEL JOSEPH "JOE" HOOPAI Age 82, of Kapolei, Hawaii, passed away April 9, 2012 in Kapolei. Born July 9, 1929 in Paia, Maui. He was an Army Veteran of the Korean War and member of the Church of Jesus Christ of Latter-Day Saints Makakilo Stake.

Joe retired from Beneficial Financial Group as a life insurance and investment agent. He is survived by daughter, Valerie K. (Patrick) Hoopai-Kaawa; sister, Eva K.H. Lin-Kee; grandson, P. Kaimipono Kaawa.

Visitation 9:00 a.m. Friday (May 4) at The Church of Jesus Christ of Latter-Day Saints Kalaeloa Chapel; (2074 Lauwiliwili Kapolei) Funeral Service 10:00 a.m. Committal Service 1:00 p.m. at National Memorial Cemetery of the Pacific. Mililani MOR IUA.KY Cemetery Plots HAWAIIAN MEMORIAL PARK.

Meditation 1, Lot B4, Newly renovated. $7.800. Call: 454-Q628 Hawaiian Mem Park, 4 plots, Lake View section, Mountain and Bay Views, $7QOOea 702-493-3789 MILILANI MEMORIAL 2 side by side plots, Sect. by Flag pole, $10,000 for both OBO 384-7681 VALLEY- OF THE TEMPLES Cathedral view, 2 Plots, orig $9500. Lve Msg: 721-8623 Certified and licensed by the State of Hawaii.

stand for the iPhone, or Brydge, which turns an iPad into a laptop resembling the Mac Air. The large amount of money that Pebble has raised equivalent to what a young company would get in a second round of venture capital financing also signifies a coming of age for Kick-starter. Much as the introduction of cheap Web services lowered the barrier to entry for people seeking to create a startup, and as offshore manufacturing gave entrepreneurs a chance to make products without having to build a factory, Kickstarter offers budding entrepreneurs a way to float ideas and see whether there's a market for them before they trade ownership of their company for money from venture capitalists. As Kickstarter prospers, other sites for financing through a crowd have appeared. There's Crowdtilt, a service that lets friends contribute money for outings like beach vacations; Zokos, a startup that gives guests a way to pitch in for a dinner party; and Gambi-tious, a financing site devoted to independent game developers, to name a few.

But Kickstarter is the biggest. To date it has raised more than $200 million for 20,000 projects, or about 44 percent of those that sought financing on the site. Only projects that meet their stated financing goals receive money. Patrons who back Kick-starter campaigns are often rewarded with insider access to the projects they finance, and in most cases, a tangible reward for their money. In Pebble's case the reward is a watch, making it a more appealing project than, say, a movie or a poetry blog, where the payoff is a little harder to show off to friends.

New York Times When Eric Migicovsky an engineer, wanted to develop a line of wrist-watches that could communicate with the iPhone, he went the traditional route of asking venture capitalists to finance his company. But he couldn't even get a foot in the door, let alone secure any money for what he called the Pebble watch. So he turned to Kick-starter, a site where ordinary people back creative projects. Backers could pledge $99 and were promised a Pebble watch in return. Less than two hours after the project went up on the site, Migicovsky and his partners hit their goal of $100,000.

"By that night we were at $600,000," said Migicovsky, who is 25 and a recent engineering graduate of the University of Waterloo. "We went out for a beer to celebrate, went home and slept, and when we woke up, we were at a million dollars." As of Friday afternoon nearly 50,000 people had pledged close to $7 million and there's still two weeks left before the fund-raising window closes. (As of Sunday afternoon the total had passed $7 million.) Pebble is the latest and by far the largest example of how Kickstarter, a scrappy startup sprouted in the New York living room of its founders three years ago, is transforming the way people build businesses. Although the site began as a way for people to raise money for quirky projects like pop-up wedding chapels, around-the-world boating trips and offbeat documentaries, it quickly expanded to include video game production, feature films and innovative new gadgets, like the Elevation dock, which is a sleek WE ARE A SMALL LOCAL COMPANY, PROUD TO BE SERVING OUR MJFUNA WITH THEM BEST INTEREST IN Buying estate jewelry is our main business. By working with investors we are able to provide you with the best buy offer possible.

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