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Montgomery County, Maryland Police reported Laura Wallen, a pregnant high school teacher who went missing last week, has been found dead. According to Montgomery County Police Chief Tom Manger, Wallen's body was found in a wooded area in Damascus, Maryland. Police have arrested her boyfriend, Tyler Tessier.Tessier was present with Wallen's family during a press conference on Monday. Police had already identified him as a person of interest in the case. Detectives asked the family to invite him to speak as part of the investigation. During the press conference, Tessier pleaded for Wallen to come home."There's so many people, so people that miss you," he said Monday. "There's so many people that were out looking. We haven't slept, we haven't eaten. We're just looking and praying that you're safe and I'm asking that you can just let us know that you're safe."Police have not determined a motive in the case, though during Wednesday's update, police said Tessier was living at several addresses, including one in Damascus.  1079

Millions of small businesses are fighting off permanent closures, looking for every possible penny to help them stay afloat amid the pandemic. However, there is a little-known CARES Act rule that could net small businesses tens of thousands of dollars in just a few weeks, and it helps keep more people employed.Back in March, when Congress passed the CARES Act, most of the focus for businesses was on the billions of dollars allotted for Paycheck Protection Program (PPP) forgivable loans. Congress also included a temporary tax rule, at the same time, for businesses.“If you had a loss in 2018, 2019, or 2020, any of those years, you could carry it back up to five years to generate refunds,” said Chris Catarino, a CPA with the firm Drucker & Scaccetti in Philadelphia.Catarino explained that under the new rule, businesses can generate a tax refund by applying 2020 losses to taxes paid over the past five years, essentially making the tax burden in past years less, netting them the refund.Losses for 2020, though, can only be filed after Dec 31, 2020. However, the temporary rule also applies to 2019 and 2018. So, if a business had losses over those two years, they could carry back those losses to their respective five-year period and possibly generate a refund.Businesses can start filing for a refund on 2018 and 2019 losses now. Catarino explained they would have to file an amended return or 1045 form.“The 1045 is generally quicker,” said Catarino “The IRS is required to respond and process those within 90 days.”The tax refund, under the temporary net operating loss rule, could mean tens of thousands of much-needed dollars for some businesses. However, Catarino pointed out that the biggest refunds would be for businesses with the largest “swing” from the prior years.For example, take a business that did extremely well in 2019. It likely paid a high tax bill that year. Then, this year, it had a significant loss of business. That business could get most of the money it paid in taxes the year prior, possibly even all the money it paid but nothing more than was paid in taxes. The same principle applies to 2018 and 2019.“The idea that they could recoup some taxes that they already paid in the past, today, could really be significant,” said Todd McCracken with the National Small Business Association. “It could mean the difference between keeping your doors open or not.”Although the temporary tax benefit could save some businesses, there is concern that the businesses that may need it the most may not be aware of it.“It is the smallest companies that don’t know, that tend to deal with their taxes once a year,” said McCracken. "They don’t have an ongoing relationship with a CPA. They go have their taxes prepared in the spring and find out, ‘Wow, I could’ve had this benefit all along.’ Next spring, of course, could be too late.”It could be too late for many businesses, especially if another round of coronavirus-related closures occurs and a second stimulus package isn’t passed soon. 3031

Mortgage rates have been low for months, but currently, about 19 million homeowners who are eligible to refinance haven't cashed in.According to data analytics firm Black Knight, these homeowners have a credit score of 720 or more and at least 20% equity in their homes. They could save nearly 0 a month on average.A new survey by YouGov for Forbes Advisor found that 34% of homeowners say they’re not sure refinancing is worth it.A mortgage analyst at Forbes Advisor says one reason people may be hesitant is they don't want to deal with banks that are overloaded with applications right now.“Borrowers really need to advocate for themselves, so make sure that you call your lender if you haven't heard from them in over a week let’s say or just really stay on top of it and at the end of the day. If you're not getting the service that you want, there are many other lenders that would be happy to get your business,” said Natalie Campisi, Mortgage Analyst at Forbes Advisor.Another reason you should act now if you've been considering refinancing, is there's a new fee. It starts on December 1, but your loan may not be processed before then if you don't start the process now.“What you want to do is talk to your lender,” said Campisi. “If you decide to apply for a loan, ask them, say you know will you roll this fee into the cost of my loan, which some lenders are doing, and find out some lenders might be able to process your application before December 1.”Campisi says you can benefit the most from refinancing if you're not planning to move within the next few years. Also, if you have more than 10 years left on your mortgage.You also need to consider closing costs that can average around ,000. Most experts recommend you need to be saving at least 0 a month to make those costs worth it. 1816

MOSCOW (AP) — A Russian court has convicted American corporate security executive Paul Whelan of espionage. He was sentenced him to 16 years in prison Monday after a closed trial that the U.S. denounced as a "mockery of justice." Whelan, a former Marine from Novi, Michigan, has insisted he was innocent, saying his 2018 arrest in Moscow was a setup. U.S. Secretary of State Mike Pompeo said Washington had "serious concerns that Mr. Whelan was deprived of the fair trial guarantees that Russia is required to provide him in accordance with its international human rights obligations."The 50-year-old Whelan has complained of poor prison conditions. His twin brother, David, said Whelan underwent an emergency hernia operation. Pompeo called his treatment "appalling." 776

NASA said that astronauts successfully grew radishes on board the International Space Station for the first time in NASA history.The plants are being placed in cold storage to be examined when astronauts return from the space station in 2021.NASA says that the radishes reached maturity in 27 days, and are fully edible and nutritious.“Radishes are a different kind of crop compared to leafy greens that astronauts previously grew on the space station, or dwarf wheat which was the first crop grown in the APH,” said Nicole Dufour, NASA APH program manager at Kennedy Space Center. “Growing a range of crops helps us determine which plants thrive in microgravity and offer the best variety and nutritional balance for astronauts on long-duration missions.”Growing plants on board could be an important step in order to send astronauts to Mars and beyond. NASA said its encouraged by the results given that radishes are easy for astronauts to maintain. 959