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No other hairstreak has ventral wing scales turquoise blue with orange-red spots. The early hairstreak can be found on the sides of Mount Greylock in the spring and early summer.

Early Hairstreak Brings Eureka Moments

By Tor HanseniBerkshires columnist
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Dr. Kim Plofkin holds the paints while Susan Beckhardt paints in her sketch book on Mount Greylock. At right, an early hairstreak imbibing moisture from muddy trail at Stoney Ledge 
 
 
To find an evasive early hairstreak takes some planning and alert eyes willing to scan the trail out to Stoney Ledge, a lengthy hike on the extended slopes of Mount Greylock.
 
By no means abundant throughout New England, this tiny butterfly is no larger than one's two thumbnails, and blends in with pebbles and stones that litter the trail. When they are roosting with wings folded, look for a pretty turquoise blue accented with small orange spots. The only hairstreak with such striking decorative underwings, it's quite obvious when this bio-gem sipps moisture and minerals from the morning dew or probes the nooks and crannies for hidden water.
 
At first, early hairstreaks may be confused with the harbinger of the spring season, the spring azure (Celastina ladon), that emerges earliest of the two species in April and May as winter cold and snow decline. They appear at trailside oases -- namely violets for imbibing nectar. These skilled acrobats draw attention as they turn somersaults in the sunlight. But wing patterns differ significantly, with contrasting blue and black outer shadings and, above all, the telltale ventral wings of early hairstreak (Erora laeta) are greenish blue with red/orange spots.
 
Find the Sperry Turnout on the road to Mount Greylock, and pack some water before hiking in almost two miles, culminating in a stunning overview of wilderness at hand, and the green mountains rolling away in the distance. A prize for endurance will be, in the last days of May and early June, a rookery of several butterfly species engaged in hill-topping, or pre-mating courtship including mourning cloak, question marks, red spotted and banded purples.
 
These separate species do interact and engage in stirring aerial acrobatics, encircling and swirling upwards in lofty ascent perhaps 30-40 feet or more, wherein they break off and float leisurely down to earth. Most often the different species do not hybridize, like swallowtails and purples, as if "getting to know you" is an innate response that would only lead to a reproductive dead end.
 
While standing at the precipitous ledge itself search for an accessible wild azalea where the pink profusion is not only most fragrant, but host to imbibing tiger swallowtails, also abundant enough to suggest Ralph Waldo Emerson's revelation of halcyon grandeur, wherein the swallowtails flit into the canopy indicative of ancient biological diversity once agin flourishing intact.
 
After parking at a generous pullout, I met two ladies also determined to go the distance to find and record the early hairstreak, found only on Mount Greylock in all of Massachusetts! The Lepidoptera (butterfly and moth) attract those fascinated with metamorphosis, life-cycle, and ecology of the diverse denizens. Thus I enjoyed their company as we walked out to Stoney Ledge. 
 
Kim Plofker, professor of mathematics at Union College, and Susan Beckhardt, artist/illustrator, stopped now and again to examine to trailside flora, getting to know the botanical names and some properties of the flowering wildflowers and "weeds" that flourish in the light gaps or shade. I had lingered back to photograph a pollinating fly, and when I caught up, Kim was stretched out prone on the ground. I thought she may have fainted, but as I approached Susan motioned to me to slow down and direct attention to Kim's outstretched finger whereupon roosted an early hairstreak. Such communion with nature deserves an ovation!
 
Biologically speaking such tender associations are more rightly caused by the butterfly's attraction to certain chemicals produced by the human body, and not by the nature mystic's commitment to seek direct union of species interaction. But who is to say? Maybe a bit of both! See the story of St. Francis of Assisi and the cicada, and his passionate encounter with a lark in song ascending.
 
After a while, the acrobat flew off disappearing in the foliage, and we resumed our quest in a state of much elation. Not long afterward a tall butterfly guy dressed for the jungle arrived to make a foursome in forward march. Michael Newton has an uncanny way of finding the expected and not so common genera, and before long we encountered more butterflies as we reached the canopy over the split loop trail at Stone Ledge. 
 
Yes the nymphalids were cavorting in their hill-topping as ethology (study of animal behavior) coined the phrase; a male banded purple may roost way out on an overhanging leaf waiting to fly up and engage with an incoming butterfly. Male or female -- the butterflies sort out these encounters, and the "prenuptual couples" may fly off to mate in the greenery.
 
So we were occupied for some time on this sylvan nursery for procreation, when a familiar face smiled inquisitively from under her wide brim tilly hat, and sure enough Lauren Griffith had refreshed as a former acquaintance. We used to search for eggs and larvae on Cape Cod, her expertise in especially purples and swallowtails, and if lucky we could supply such livestock to the living butterfly house in Bournedale, Buzzard Bay. George and Ann Morse who ran "Butterflies of Cape Cod" were glad to get living fauna for display for the public. 
 
Her husband, Andy, had become a recent convert to butterfly photography, complete with complex camera and accessories, and dressed for a safari, Tilley hat and all. His new dedication enabled him to kneel in close to get fine shots at last of another early hairstreak!
 
For the next hour we engaged in following the many butterflies, and to wait for the early hairstreak to reveal open dorsal wings aglow in sumptuous bright blue edged in black as they proceeded to extract moisture from the turf and pebbles. Resting for lunch and a chance to
record the discovery, Susan Beckhardt entered observations into her sketch book and drew some fanciful drawings of the early hairstreak from photos captured on her iPhone. Some photos showed certain hairstreaks were weatherworn and faded; nonetheless we might try again in mid-July for the pristine second brood to arrive high in their sylvan wilderness. 
 
Tor Hansen is a naturalist writer, photographer, and musician. His column Berkshire Wild looks at especially butterflies, birds and other small creatures at home in the Berkshires and Massachusetts. He does talks and presentations and can be contacted at torhansen1946@gmail.com.
 

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How is your retirement income taxed?

Once you're retired, you will likely need to draw on several types of income for your living expenses. You'll need to know where these funds are coming from and how much you can count on, but you should also be aware of how this money is taxed — because this knowledge can help you plan and budget for your retirement years.  

Here's the basic tax information on some key sources of retirement income:

  • Social Security – Many people don't realize they may have to pay taxes on their Social Security benefits. Whether your benefits will be taxed depends on how much other taxable income you receive from various sources, such as self-employment, stock dividends and interest payments. You'll want to check with your tax advisor to determine whether your income reaches the threshold where your Social Security benefits will be taxed. The lower your total taxable income, the lower the taxes will be on your benefits. The Social Security Administration will not automatically take out taxes from your monthly checks — to have taxes withheld, you will need to fill out Form W-4V (Voluntary Withholding Request). Again, your tax advisor can help you determine the percentage of your benefits you should withhold. 
  • Retirement accounts – During your working years, you may have contributed to two basic retirement accounts: an IRA and a 401(k) or similar plan (such as a 457(b) plan for state and local government employees or a 403(b) plan for educators and employees of some nonprofits). If you invested in a “traditional” IRA or 401(k) or similar plan, your contributions may have been partially or completely deductible and your earnings grew on a tax-deferred basis. But when you start taking withdrawals from your traditional IRA or 401(k), the money is considered taxable at your normal income tax rate. However, if you chose the "Roth" option (when available), your contributions were not deductible, but your earnings and withdrawals are tax-free, provided you meet certain conditions. 
  • Annuities – Many investors use annuities to supplement their retirement income. An annuity is essentially a contract between you and an insurance company in which the insurer pays you an income stream for a given number of years, or for life, in exchange for the premiums you paid. You typically purchase a “qualified” annuity with pre-tax dollars, possibly within a traditional IRA or 401(k), so your premiums may be deductible, and your earnings can grow tax deferred. Once you start taking payouts, the entire amount — your contributions and earnings — are taxable at your individual tax rate. On the other hand, you purchase “non-qualified” annuities with after-tax dollars, so your premiums aren't deductible, but just like qualified annuities, your earnings grow on a tax-deferred basis. When you take payments, you won't pay taxes on the principal amounts you invested but the earnings will be taxed as ordinary income. 

We've looked at some general rules governing different sources of income, but you should consult your tax professional about your specific situation. Ultimately, factors such as your goals, lifestyle and time horizon should drive the decisions you make for your retirement income. Nonetheless, you may want to look for ways to control the taxes that result from your various income pools. And the more you know about how your income is taxed, the fewer unpleasant surprises you may experience. 

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