Podcast appearances and mentions of Brian To'o

Scope and Reni break down the Panthers' 22-14 win over the Storm, officially ending Melbourne's season and sending Penrith back to the top of the NRL ladder. 00:00 – SEN highlights 03:00 – Four sin bins and the slow ruck 06:30 – Teams intentionally giving away six agains 07:30 – Brian To'o's record-breaking night 09:00 – Ivan Cleary on Liam Martin's sin bin 11:30 – Bellamy on Melbourne's slow starts and what went wrong in 2026 13:30 – Player of the match 14:30 – Storm's changes for 2027 Listen to The Run Home with Joel and Fletch live every weekday:   3pm AEST on SEN 1170 AM Sydney and SEN 693 AM Brisbane   Listen Online: ⁠⁠https://www.sen.com.au/listen⁠⁠       Subscribe to The Run Home YouTube Channel   ⁠⁠https://www.youtube.com/@JoelandFletchSEN⁠⁠       Follow us on Social Media!   TikTok⁠⁠ https://www.tiktok.com/@joelfletchsen⁠⁠   Instagram:⁠⁠ https://www.instagram.com/joelfletchsen⁠⁠   X:      ⁠⁠https://x.com/joelfletchsen⁠⁠  Learn more about your ad choices. Visit megaphone.fm/adchoices

PNG Chiefs Football Manager Michael Chammas has revealed the frantic sprint that secured Penrith star Brian To'o for the NRL expansion club.See omnystudio.com/listener for privacy information.

Penrith Panthers Clubcast delivers the goods after a blockbuster Thursday night showdown. • The Roosters just fired a warning shot — but is Braith actually a believer now? • Jett Cleary wants out of the Warriors… and the theories about what it really means are wild • Brian To'o's PNG payday has clubs fuming — wait until you hear the numbers • Nathan's November 1 deadline, a rugby union twist, and one very awkward slip-up about his missus Looking for your team Clubcast? Find it here: https://linktr.ee/NRLClubCastSee omnystudio.com/listener for privacy information.

Penrith Panthers Clubcast delivers the goods after a blockbuster Thursday night showdown. • The Roosters just fired a warning shot — but is Braith actually a believer now? • Jett Cleary wants out of the Warriors… and the theories about what it really means are wild • Brian To'o's PNG payday has clubs fuming — wait until you hear the numbers • Nathan's November 1 deadline, a rugby union twist, and one very awkward slip-up about his missus Looking for your team Clubcast? Find it here: https://linktr.ee/NRLClubCastSee omnystudio.com/listener for privacy information.

Tensions sharpen with Iran as the US says it has total control of the Strait of Hormuz; A One Nation candidate says being gay is a mental illness in a social media video; and in Rugby League, Brian To'o gets Penrith's blessing for his move to the PNG Chiefs

The Eels will have to close out season 2026 without Isaiah Iongi and Sam Tuivaiti after blow young stars succumbed to high grade MCL sprains (with a bonus PCL sprain thrown in for Iongi). The Tip Sheet looks at how coach Jason Ryles plans to cover for their losses as the Eels prepare to host the North Queensland Cowboys in the second leg of Indigenous Round. Reports are emerging that talks between the Perth Bears and Junior Paulo have fallen apart - is big Junez set to return to the Blue & Gold in 2027? Brian To'o is a Chief while Corey Horburgh, fresh off a public castigation from his coach Ricky Stuart, is now the primary target for the Bears as both expansion franchises look to make moves. The NRL continues to chase controversial changes as they moot a 3rd Place Play-Off and in injury news, Isaah Yeo marks a huge loss for the Panthers after injured his pectoral muscle in the loss to the Warriors.

On this episode of Mad Monday, Izaak Selesele & Manaia Stewart are joined from across the ditch by Sydney Rugby League Correspondent Joel Harrison, aka The Notorious Pantsman, to discuss one HELLUVA night at the Go Hard Media Stadium on Friday night (00:00)! From the vibe before the game, the pre-game Haka, the Warriors' start, Luke Metcalf's return, the nerves of a potential Panthers comeback, to what the Aussie media is saying about the Warriors' title chances now... Then, they preview this weekend’s clash against the Broncos at Suncorp, and the team the Wahs have named (17:30)... Plus, they get into other NRL talking points, including Brian To'o signing with PNG (31:40).Finally, the fellas discuss the latest news around the potential Christchurch NRL team (40:00)...Brought to you by Four'N Twenty!Follow The ACC on Instagram or Facebook or TikTok Subscribe to The Mad Monday Podcast now on iHeartRadio, YouTube, or wherever you get your podcasts! iHeartRadio Apple Spotify YouTube THANKS MATE! See omnystudio.com/listener for privacy information.

The boys are LIVE from the Grub Hub once again!This week, PNG Chiefs GM of football Michael Chammas joins the show fresh off the Brian To'o signing to talk about the expansion project ahead of their 2028 NRL debut, how that signing got over the line, and other challenges that lie ahead. Then, your plays of the week, a wrap for Billy Walters, and plenty more!  Please note - some parts of the show are better consumed through a visual medium, the ⁠⁠⁠⁠⁠⁠⁠Youtube link is here⁠ Learn more about your ad choices. Visit podcastchoices.com/adchoices

The Code Sports journos, David Riccio and Brent Read, are in with Charlie White to look at the fallout from Brian To'o's massive PNG announcement. The journos are adamant Nathan Cleary won't follow his Penrith teammates to PNG, and we look at the deal To'o signed, plus which players could be in line to sign next. Corey Horsburgh may have played his last game at Canberra, and Ready announces the shock team that are now front-runners for his signature. Could the NRL 3v4 playoff work? We give an update on the NRL's bid for the Super League, provide a big injury update for a Dogs star, and Ready predicts Latrell's NRL return date! Check out Triple M NRL's Instagram, Facebook, TikTok and YouTube!See omnystudio.com/listener for privacy information.

Despite offering financial incentives, there is little to no appetite for Peter V'landys' push for a 3rd placed play-of in grand final week. Who would go? Who would play? Who would care? The Sydney Morning Herald's Neil Breen joins Adam hawse to dive deeper into PVL's thought bubble. Plus, with Brian To'o going to the PNG Chiefs, what does that mean for Nathan Cleary? The Warriors are a genuine premiership threat and the Broncos are a bust at Suncorp. PODCAST TAG For all your NRL news, follow the Continuous Call Team wherever you watch or listen to your podcasts. It’s your one stop shop for the latest in rugby league. You can find us on YouTube and on Instagram - just search ‘Continuous Call Team’.See omnystudio.com/listener for privacy information.

On today's edition of The Agenda Podcast, Tony Lyall and ACC Head G Lane take a look at what sort of antics you can expect at the end of your club rugby prizegiving (00:00)... Next up, the All Blacks suffer a huge casualty ahead of their game against the Sharks (07:35), could dumped All Black coach Razor Robertson be the key to a successful Southern Orcas NRL team (20:35), and Brian To'o is heading to PNG Chiefs, so what will life be like in the player compound (29:50)? Finally it's 'Yours Please', and if you go into the supermarket to do your weekly shop you're not going to like this (38:10)... Did you know that we've launched a new Facebook Group called 'The Caravan' JOIN HERE! Brought to you by Export Ultra! Follow The ACC on Instagram or Facebook or TikTok Subscribe to The Agenda Podcast now on iHeartRadio, YouTube, or wherever you get your podcasts! iHeartRadio Apple Spotify YouTube THANKS MATE! See omnystudio.com/listener for privacy information.

The Code Sports journos, David Riccio and Brent Read, are in with Charlie White to look at the fallout from Brian To'o's massive PNG announcement. The journos are adamant Nathan Cleary won't follow his Penrith teammates to PNG, and we look at the deal To'o signed, plus which players could be in line to sign next. Corey Horsburgh may have played his last game at Canberra, and Ready announces the shock team that are now front-runners for his signature. Could the NRL 3v4 playoff work? We give an update on the NRL's bid for the Super League, provide a big injury update for a Dogs star, and Ready predicts Latrell's NRL return date! Check out Triple M NRL's Instagram, Facebook, TikTok and YouTube!See omnystudio.com/listener for privacy information.

Sportsday boys Mat Rogers and Jarrod Croker join Fletch and Scope to chat all things rugby league including the latest from PNG Chiefs and the Brian To'o signing. 00:00 Rat's Time Off  01:00 Brian To'o Signs for PNG  02:00 Who is 007 signing?  03:00 Corey Horsburgh Update  07:00 Ricky vs Corey  08:00 Sharks Fall To the Dragons  Listen to The Run Home with Joel and Fletch! 3pm on SEN 1170 AM Sydney & SEN 693 AM Brisbane Listen LIVE: ⁠⁠https://www.sen.com.au/listen⁠⁠ ⁠⁠⁠⁠⁠⁠⁠⁠Follow The Run Home with Joel & Fletch! YouTube: ⁠⁠https://www.youtube.com/@JoelandFletchSEN⁠⁠⁠ TikTok: ⁠⁠⁠⁠⁠⁠⁠⁠ ⁠⁠⁠⁠https://www.tiktok.com/@joelfletchsen⁠⁠⁠⁠⁠⁠ Instagram:⁠⁠⁠⁠⁠⁠ ⁠⁠⁠⁠https://www.instagram.com/joelfletchsen⁠⁠⁠ ⁠⁠⁠⁠⁠⁠⁠⁠⁠X: ⁠⁠⁠ ⁠⁠⁠⁠https://x.com/joelfletchsen⁠⁠⁠⁠ *Timecodes approximate* Learn more about your ad choices. Visit megaphone.fm/adchoices

10 teams remain in NRL Finals contention as the Raiders fall out of the race, the winner of Bulldogs and Souths will likely determine th spot as the Cowboys seemingly have an easier draw… Brian To'o becomes PNG Chief no. 6, as the Perth Bears look to Corey Horsburgh after missing out on Junior Paulo… The NRL want to trial the kick-off rule, play a 3rd-place NRL game for GF week alongside the All-Stars and an U21s Origin match, and finally go global in 2028 with games in LV, London, Tokyo and Hong Kong!… Christchurch up their bid to be the NRL's 20th team with stipulations set for their entry… & the Australian Kangaroos World Cup Squad will each get paid $45K for the tournament, causing a stir in the International Rugby League scene as all other nations (at time of writing) will only get paid $850 match payments per game!——TIMESTAMPS:00:00 - Intro05:30 - Episode Overview07:05 - Bunker Review: Run-Home to NRL Finals (4 rounds remain)24:16 - Bunker Review: Player Transfer News & Rumours (headlined by Brian To'o to PNG Chiefs)56:53 - Bunker Review: NRL ideas - Kick-off rule trial, extra games in GF week, global round1:06:51 - Bunker Review: Christchurch up their bid as 20th NRL club1:13:01 - Bunker Review: Australian Kangaroos $45K RLWC payments1:20:08 - NRL Round 23: TSS Tipping & Supercoach Comps1:23:09 - NRL Round 23: Overview 1:45:13 - NRL Round 24: Rapid Fire Tips1:54:34 - ATG: Super League Round 22 and NRLW Round 6 Results2:03:06 - Outro——Click the link to follow us on Instagram, Facebook & TikTok, or to listen on your preferred podcasting platform:https://linktr.ee/thesidelinestoryrlpodcast——Hosted by Daniel Tassone, Nicholas Guild & Ryan Clarke.Podcast distributed to all major listening apps.Music credit ‘Chase' [prod. Yrii Semchyshyn from Pixabay].Logo designed by Tahlia Tassone.© The Sideline Story: Rugby League Podcast, 2021.——“You're listening to The Sideline Story Rugby League Podcast: The Greatest View of Rugby League from the Sideline”

In this week's episode of the League Express Podcast, Editor Martyn Sadler and Host Jake Kearnan discuss all the major talking points from a busy weekend of Rugby League.They review Leeds Rhinos' tight victory over Wakefield Trinity, Huddersfield Giants' continued form against Catalans Dragons, and Hull FC finally ending their seven-game losing streak with a much-needed win.The pair also discuss the decision to take two Rugby League matches to Dublin next year, debating whether the Irish capital can become an important destination for the sport and which other cities could potentially host future fixtures.There is also plenty of controversy to discuss, including the ongoing drama at Castleford Tigers and questions surrounding the decision to suspend coach Ryan Carr.Martyn and Jake then examine the latest developments in the ongoing NRL and Super League negotiations, following comments from Peter V'landys that the two competitions are struggling to make the numbers work. They also discuss reports that Betfred could end its role as Super League's title sponsor, V'landys' plans for a potential Global Round in 2028, and whether the ambitious concept would be good for Rugby League.Over in the NRL, they discuss Brian To'o's move to the PNG Chiefs and reports that the NRL is considering introducing a third-place playoff.

James Graham, Wade Graham and Charlie White are in to look at the massive PNG signing of Brian To'o! Chammas has done it again, and PNG are quickly building a world-class roster for 2028, but where does this leave Penrith? Isaah Yeo has received great news on his pec injury, and his timeline to return is looking sooner than expected. Cronulla have suffered a shock loss to the Dragons – where does this leave their premiership hopes? Ricky Stuart has given it to Corey Horsburgh big time after his costly sin-bin in their loss. Plus, Newcastle keep finding another level, the Warriors are now premiership heavyweights, and the 20th team has potentially got their new star coach! Check out Triple M NRL's Instagram, Facebook, TikTok and YouTube!See omnystudio.com/listener for privacy information.

James Graham, Wade Graham and Charlie White are in to look at the massive PNG signing of Brian To'o! Chammas has done it again, and PNG are quickly building a world-class roster for 2028, but where does this leave Penrith? Isaah Yeo has received great news on his pec injury, and his timeline to return is looking sooner than expected. Cronulla have suffered a shock loss to the Dragons – where does this leave their premiership hopes? Ricky Stuart has given it to Corey Horsburgh big time after his costly sin-bin in their loss. Plus, Newcastle keep finding another level, the Warriors are now premiership heavyweights, and the 20th team has potentially got their new star coach! Check out Triple M NRL's Instagram, Facebook, TikTok and YouTube!See omnystudio.com/listener for privacy information.

JOIN OUR PATREON FOR JUST $5 PER MONTH: https://www.patreon.com/cw/TheByeRoundPodcast James Graham is joined by Luke Keary and Charlie White to chat through all the big issues from Round 23 in the NRL as the race to the finals heats up! Enquire About Our Studio: https://thebyeround.com/pages/contact Email: thebyeround@gmail.com Ladbrokes: https://www.ladbrokes.com.au/ Hyundai: https://www.hyundai.com/au/ EXCLUSIVE NordVPN Deal: https://nordvpn.com/Jamesgraham - risk-free now with a 30-day money-back guarantee Melrose Health: https://melrosefuturelab.com/products/daily-longevity-stack?utm_source=the_bye_round&utm_medium=podcast&utm_campaign=daily_longevity_stack_campaign Follow The Bye Round On:Instagram: https://www.instagram.com/thebyeround/?hl=enTikTok: https://www.tiktok.com/@thebyeround?lang=enYouTube: https://www.youtube.com/@thebyeround 0:00 Brian To’o Signs With PNG 5:00 Kez Ran The City2Surf 8:11 Marathon Chat + Rockbusters 12:55 Isaah Yeo Injury 20:50 Cronulla Sharks Pretenders Again? 24:10 Young Dragons Forwards Stamp World Cup Claim 25:32 Luke Metcalf is BACK! 35:50 James Fisher-Harris Best Kiwi Forward Ever? 40:38 3rd v 4th Placed Playoff 43:32 NRL Not Buying Super League 55:26 Fozball In Crisis 1:02:42 Hayden Watson Stars For Melbourne 1:07:55 Jimmy’s PNG Song Idea 1:08:50 Perth Bears 1:12:38 Nord VPN 1:14:08 Ricky Stuart Blow Up 1:17:55 Knights Are The Best Story Of 2026 1:22:53 South Sydney CRAZY Win Over Parra 1:16:27 Knights Are The Best Story Of 2026 1:21:23 South Sydney CRAZY Win Over ParraSee omnystudio.com/listener for privacy information.

Catch up on all the Rugby League news from NRL 360, Monday the 10th of August, with hosts Braith Anasta and Gorden Tallis. The NRL 360 panel discuss the huge news with star Panther, Brian To'o, signing on with the PNG Chiefs, and what it means for the new club. After the Warriors take down the competition favourites, can they win the comp?! One 360 panel member refuses to believe. Plus, the Isaah Yeo injury - how much does it hurt the Panthers chances? For more of the show, tune in on Fox League CH 502 or stream full episodes on KAYOSee omnystudio.com/listener for privacy information.

Our live action to Brian To'o signing with the Chiefs.Join the Ru Crew and grab your 2026 member merch today: https://www.patreon.com/c/RugbyLeagueGuruSmash out a same game multi in seconds and track it live as the action plays out. Use the Punter's Toolbox for extra value & protection. Get amongst it on the neds app. T&Cs apply see website for details https://www.neds.com.au/. You Win Some You Lose More.Prices and odds subject to change.

Brian To'o becomes PNG Chiefs Player #006, as Fletch and Joel debate whether the new franchise can live up to the hype. The boys also discuss where the NRL should take its inaugural Global Round in 2028 — and whether Corey Horsburgh could be leaving the Raiders in 2027. 00:00 – Brian To'o becomes PNG Chiefs Player #006 05:00 – Where should the NRL take Global Round in 2028? 10:00 - Will Corey Horsbrough be at the Raiders in 2027 Listen to The Run Home with Joel and Fletch live every weekday:  3pm AEST on SEN 1170 AM Sydney and SEN 693 AM Brisbane  Listen Online: ⁠https://www.sen.com.au/listen⁠     Subscribe to The Run Home YouTube Channel  ⁠https://www.youtube.com/@JoelandFletchSEN⁠     Follow us on Social Media!  TikTok⁠ https://www.tiktok.com/@joelfletchsen⁠  Instagram:⁠ https://www.instagram.com/joelfletchsen⁠  X:      ⁠https://x.com/joelfletchsen⁠  Learn more about your ad choices. Visit megaphone.fm/adchoices

PNG Chiefs General Manager of football Michael Chammas joins Andrew Moore for NRL Monday to chat about the signing of Penrith star Brian To'o, the club's recruitment process and, the overall impact the team is having in Port Moresby.   We discuss the merits of the NRL's plans for Global Round in 2028 versus the lack regional games.And Cronulla Sharks NRLW fullback Jada Taylor is in studio to discuss her team's disappointing start to the season, Indigenous Round, and the importance of regional rugby league.  

AJ and Rhys are back to review a chaotic first week of the NRL Indigenous Celebrations.We kick off with the big news, Brian To'o to PNG, Perth's salary cap concessions and other major talking points from the weekend.We also have the game reviews with every team discussed in depth!

Michael Chammas joins Adam Peacock to chat the big news of Monday Morning that Brian To'o has signed for the expansion franchise from 2028 ending his illustrious time at the Penrith Panthers. How much did Jarome Luai help? And how have they Chiefs manage to get around the November 1 deadline. Learn more about your ad choices. Visit megaphone.fm/adchoices

Another big review podcast with loads to rip into - including the crazy news from South Island Orca's that they have offered ex All Blacks and Crusaders coach Scott Robertson the head coaching gig, Brian To'o heading to PNG, Richie Mo'unga potentially heading to South Africa & the Ranferley Shield heading to Canterbury. As always, cheers to the TAB & Michelob Ultra for their support of the podcast.

The boys are back for another episode of The Journos as the decider for State of Origin is right around the corner. Danny Weidler joins from NSW camp as he gives a major insight on how the under pressure Blues are faring. Weidler alongside Adam Pengilly and Charlie White, look at the biggest issues regarding both Origin teams. What will NSW lose without Brian To'o and NSWRL Chief Executive David Trodden's role keeps coming into question as head coach Laurie Daley is under enormous pressure. A story emerged that Sydney Roosters forward Spencer Leniu and Courier Mail journalist Pete Badel had a stink in the dressing room and Danny provides more information on the matter. Peter V'landys play for complete control is further explained by Adam as a replacement for Andrew Abdo is needed. And Danny chats how his appearance with Buzz Rothfield on Bye Round's live stream for Jai Arrow went... can we convince them to do a whole show together? Check out Triple M NRL's Instagram, Facebook, TikTok and YouTube!See omnystudio.com/listener for privacy information.

The boys are back for another episode of The Journos as the decider for State of Origin is right around the corner. Danny Weidler joins from NSW camp as he gives a major insight on how the under pressure Blues are faring. Weidler alongside Adam Pengilly and Charlie White, look at the biggest issues regarding both Origin teams. What will NSW lose without Brian To'o and NSWRL Chief Executive David Trodden's role keeps coming into question as head coach Laurie Daley is under enormous pressure. A story emerged that Sydney Roosters forward Spencer Leniu and Courier Mail journalist Pete Badel had a stink in the dressing room and Danny provides more information on the matter. Peter V'landys play for complete control is further explained by Adam as a replacement for Andrew Abdo is needed. And Danny chats how his appearance with Buzz Rothfield on Bye Round's live stream for Jai Arrow went... can we convince them to do a whole show together? Check out Triple M NRL's Instagram, Facebook, TikTok and YouTube!See omnystudio.com/listener for privacy information.

Laurie Daley's selections have been confusing to say the least. First his decision to drop and recall Haumole Olakau'atu, then his explanation on Brian To'o's dropping NOT being about height. The Sydney Morning Herald's Neil Breen joins Mike Pearsall to decode Laurie's words. Penrith are doing the honourable thing by allowing Moses Leota to test the market, and Josiah Karapani continues to be a headache for Michael Maguire and Brisbane. Will he be sacked? For all your NRL news, follow the Continuous Call Team wherever you watch or listen to your podcasts. It’s your one stop shop for the latest in rugby league. You can find us on YouTube and on Instagram - just search ‘Continuous Call Team’.See omnystudio.com/listener for privacy information.

The boys analyse the NSW Blues and QLD Maroons Game 3 lineups for the 2026 State of Origin Series and all the changes made from Game 2… Six change for the Blues with Bostock, Best, Critta, Liam Martin, Haumole and Brailey in after Brian To'o was sensationally dropped along with Staggs, Lucas and Api. For the QLD Maroons minimal changes as Pat Carrigan and Jeremiah Nanai return from injury in place of Collins and Finefeuiaki, with Corey Horsburgh potentially in the fold for the first time since 2023. The panel give their bold predictions for the Decider before covering the NRL for Rounds 16 and 17!——TIMESTAMPS:00:00 - Intro09:15 - Episode Overview10:48 - ATG: TPJ suspended for 6 weeks for eye-gouge!14:27 - Bunker Review: NSW Blues Game 3 Lineup48:43 - Bunker Review: QLD Maroons Game 3 Lineup57:58 - Bunker Review: State of Origin Game 3 Predictions1:04:49 - NRL Round 17: TSS Tipping & Supercoach Comps1:06:21 - NRL Round 16 and 17: Overview 1:42:08 - NRL Round 18: Rapid Fire Tips1:45:31 - Outro——Click the link to follow us on Instagram, Facebook & TikTok, or to listen on your preferred podcasting platform:https://linktr.ee/thesidelinestoryrlpodcast——Hosted by Daniel Tassone, Nicholas Guild & Ryan Clarke.Podcast distributed to all major listening apps.Music credit ‘Chase' [prod. Yrii Semchyshyn from Pixabay].Logo designed by Tahlia Tassone.© The Sideline Story: Rugby League Podcast, 2021.——“You're listening to The Sideline Story Rugby League Podcast: The Greatest View of Rugby League from the Sideline”

On this episode of Mad Monday, Izaak Selesele & Manaia Stewart are joined from across the ditch by Sydney Rugby League Correspondent Joel Harrison, aka The Notorious Pantsman, to discuss the Warriors going down to the Dolphins in another last-minute, heartbreaking loss (00:00)...Then, they discuss the insane NRL Penalty Ladder that has the Wahs well out in front of the Penalties Ladder (11:00). Plus, they get into other NRL talking points, including Laurie Daley dropping Brian To'o for the Origin decider (19:55) and predict how many wins the Warriors could get on the run home to the Finals 28:05)... Brought to you by Four'N Twenty!Follow The ACC on Instagram or Facebook or TikTok Subscribe to The Mad Monday Podcast now on iHeartRadio, YouTube, or wherever you get your podcasts! iHeartRadio Apple Spotify YouTube THANKS MATE! See omnystudio.com/listener for privacy information.

Word of player unrest at the Broncos grow louder. The Australian's Andrew Webster joins Mike Pearsall to discuss whether Michael Maguire can push through the noise. Brian To'o may go down as NSW's greatest ever winger, but poor form has led to Laurie giving him the punt for Origin 3. While speculation about Daley's future won't go away, there is no guarantee that Billy Slater will back up for Queensland again. Plus, the NRL bunker's forgettable weekend. See omnystudio.com/listener for privacy information.

Joel and Fletch dive into the latest in the Origin world with both squads being named. Whose in. Whose out? 00:00 – Brian To'o dropped for Game III 04:00 – Joel's simple fix for NSW 06:30 – Issues with Mitch Moses 08:00 – Should Tom Trbojevic have been picked on the bench? 09:30 – What happens if NSW win 10:30 – Laurie on his decision to pick Bostock 11:30 – Maroons team selections Listen to The Run Home with Joel and Fletch live every weekday:  3pm AEST on SEN 1170 AM Sydney and SEN 693 AM Brisbane  Listen Online: ⁠https://www.sen.com.au/listen⁠     Subscribe to The Run Home YouTube Channel  ⁠https://www.youtube.com/@JoelandFletchSEN⁠     Follow us on Social Media!  TikTok⁠ https://www.tiktok.com/@joelfletchsen⁠  Instagram:⁠ https://www.instagram.com/joelfletchsen⁠  X:      ⁠https://x.com/joelfletchsen⁠  Learn more about your ad choices. Visit megaphone.fm/adchoices

Join our league: https://supercoach.com.au/nrl/origin/?action=join-league&code=239355Braino, Mattrix and Whisperer are talking all things Origin 2 SuperCoach consensus team - Who are we looking at in each position? Can the top scorers go back to back or do we smell an upset in Melbourne?This episode is part of The Seven Tackle Set, the NRL SuperCoach podcast from SuperCoach Insight.Check out our other shows from 2026: https://youtube.com/playlist?list=PL1cFHlQFzCbxZL8bSACsca6S5ty-6Y11A&si=BT0gM1j82wbB2xbOPatreonIf you want the full experience and actual weekly edges, our Patreon is where everything lives. Exclusive podcasts and articles, weekly team reveals and trades, subscriber Q&A, consensus position rankings, premium Discord access, and direct 1-1 access to the hosts. Sign up here - https://www.patreon.com/12428569/joinJoin the number 1 stats provider for SuperCoach, Fantasy and Draftstars at rugbyleaguefantasypro.com. With SuperCoach changing the scoring, and making it impossible to see who averages what, RLFP is the best resource out there to get any scoring stat you need.USE CODE: INSIGHT26 for 10% off.https://www.rugbyleaguefantasypro.comJoin our FREE discord here: https://discord.gg/6fDXWnBHMCGet your FREE consult with Ryan from Astute Newstead: https://tally.so/r/n005AQHostsSC BrainInstagram: https://www.instagram.com/thescbrain/Twitter: https://x.com/TheSCBrainSC WhispererInstagram: https://www.instagram.com/scwhisperer/Twitter: https://x.com/SCWhispererSC MattrixInstagram: https://www.instagram.com/sc_mattrix/Twitter: https://x.com/SC_MattrixSeven Tackle SetInstagram: https://www.instagram.com/seventacklesetnrl/Twitter: https://x.com/7TackleSetNRLCHAPTERS0:00

Braino, Mattrix and Whisperer are talking all things Origin 1 SuperCoach consensus team - We give an introduction to the rules of the new format. Who are we looking at in each position? Do we favour middles with the wet weather? Take the upside of the high scoring fullbacks in 2026?This episode is part of The Seven Tackle Set, the NRL SuperCoach podcast from SuperCoach Insight.Check out our other shows from 2026: https://youtube.com/playlist?list=PL1cFHlQFzCbxZL8bSACsca6S5ty-6Y11A&si=BT0gM1j82wbB2xbOPatreonIf you want the full experience and actual weekly edges, our Patreon is where everything lives. Exclusive podcasts and articles, weekly team reveals and trades, subscriber Q&A, consensus position rankings, premium Discord access, and direct 1-1 access to the hosts. Sign up here - https://www.patreon.com/12428569/joinJoin the number 1 stats provider for SuperCoach, Fantasy and Draftstars at rugbyleaguefantasypro.com. With SuperCoach changing the scoring, and making it impossible to see who averages what, RLFP is the best resource out there to get any scoring stat you need.USE CODE: INSIGHT26 for 10% off.https://www.rugbyleaguefantasypro.comJoin our FREE discord here: https://discord.gg/6fDXWnBHMCGet your FREE consult with Ryan from Astute Newstead: https://tally.so/r/n005AQHostsSC BrainInstagram: https://www.instagram.com/thescbrain/Twitter: https://x.com/TheSCBrainSC WhispererInstagram: https://www.instagram.com/scwhisperer/Twitter: https://x.com/SCWhispererSC MattrixInstagram: https://www.instagram.com/sc_mattrix/Twitter: https://x.com/SC_MattrixSeven Tackle SetInstagram: https://www.instagram.com/seventacklesetnrl/Twitter: https://x.com/7TackleSetNRLCHAPTERS0:00

The great Isaac Issa drops by to talk all things NSW Blues, Brian To'o, Luke Metcalf, Connor Watson and much more. Hosted on Acast. See acast.com/privacy for more information.

Brian To'o is reportedly set to move on from the Panthers, with Fletch and Scope breaking down his potential next destinations 00:00 – Brian To'o expected to depart the Panthers 07:30 – Connor Watson signs new deal with the Dragons and potential PNG pathway discussion 09:30 – Off-contract players still available for the Bears to target 11:00 – Potential landing spots for Brian To'o and where he could go next Listen to The Run Home with Joel and Fletch live every weekday:  3pm AEST on SEN 1170 AM Sydney and SEN 693 AM Brisbane  Listen Online: ⁠https://www.sen.com.au/listen⁠     Subscribe to The Run Home YouTube Channel  ⁠https://www.youtube.com/@JoelandFletchSEN⁠     Follow us on Social Media!  TikTok⁠ https://www.tiktok.com/@joelfletchsen⁠  Instagram:⁠ https://www.instagram.com/joelfletchsen⁠  X:      ⁠https://x.com/joelfletchsen⁠  Learn more about your ad choices. Visit megaphone.fm/adchoices

Ivan Cleary is leaving the Penrith Panthers. The club has confirmed that the four-time premiership-winning coach will step down at the end of 2027, with assistant Peter Wallace already named as his successor. With Nathan Cleary, Liam Martin, and Brian To'o all off-contract at the same time, we break down why the Panthers face a vital fight to stop a total dynasty collapse.See omnystudio.com/listener for privacy information.

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Welcome to Episode 357 of the Rugby League Republic Podcast, with your hosts Tish and Dr T.In this Episode, we discuss the Warriors' great start to the NRL season, Brian To'o's brilliant solo try inspired by the Matildas, and much more. Join us as we build a rugby league community for all… the Rugby League Republic Podcast starts right now…

The journos Dave Riccio and Brent Read are in, and the Broncos are back in the news once again after assistant coach Ben Te'o resigned from his job following a falling out with Madge. Craig Bellamy was on the Agenda Setters show on 7 last night, and he gave an unfortunate update on Eli Katoa. He also spoke about prolonging retirement and the increasing concerns around the speed of the game. Jason Ryles isn't happy after his star middle, Hopgood, was ruled out for the season with an ACL injury, and Ryan Couchman is off to the judiciary. Plus, we look at Penrith's ruck tactics, which are paying dividends with the new pace of the game. Is Trent Robinson under pressure? And is Brian To'o the best winger ever? Check out Triple M NRL's Instagram, Facebook, TikTok and YouTube!See omnystudio.com/listener for privacy information.

The journos Dave Riccio and Brent Read are in, and the Broncos are back in the news once again after assistant coach Ben Te'o resigned from his job following a falling out with Madge. Craig Bellamy was on the Agenda Setters show on 7 last night, and he gave an unfortunate update on Eli Katoa. He also spoke about prolonging retirement and the increasing concerns around the speed of the game. Jason Ryles isn't happy after his star middle, Hopgood, was ruled out for the season with an ACL injury, and Ryan Couchman is off to the judiciary. Plus, we look at Penrith's ruck tactics, which are paying dividends with the new pace of the game. Is Trent Robinson under pressure? And is Brian To'o the best winger ever? Check out Triple M NRL's Instagram, Facebook, TikTok and YouTube!See omnystudio.com/listener for privacy information.

Mike "Big Roy" Whitney, "Sugar" Ray Nosti, & Andrew "Dawsey" Dawson present "This Week In Sport"....   Each week the boys share their thoughts on anything sport from around the globe with their own brand of irreverent humour!   This week the boys chat about :   - Chuck Norris - Kids ice hockey fights - Penrith Panthers' Brian To'o's food consumption - Rabbitoh's Alex Johnson's try scoring record - Rugby Union & Rugby League - Mike Whitney's 1992/93 Testimonial Wines - Brad Haddin as the new NSW cricket coach - A New Zealand cricketer's 5 wickets in 5 deliveries - Athletics - Anxiety, depression & drug use among elite athletes - Ray's T-Shirts! - Sugar Ray Nosti's Trivia & much, much more!    

Setting up an IC-DISC the right way can mean the difference between maximizing tax savings and having issues down the road. In this episode of The IC-DISC Show, I sit down with Brian Schwam, IC-DISC specialist and tax attorney, to walk through the complete IC-DISC setup and compliance process from start to finish. This conversation was inspired by a CPA request for a comprehensive guide covering every step of the IC-DISC journey. Brian breaks down the entire process chronologically, from the initial consultation to determine if a business qualifies, through the critical formation steps that can make or break your IC-DISC. We cover proper capitalization requirements, the infamous 90-day election window, why non-interest bearing bank accounts matter, and the draconian 60-day payment rule that catches many businesses off guard. He explains the difference between simple and transaction-by-transaction calculations, sharing an example where detailed analysis increased a client's commission from $4 million to $17 million on $100 million in export sales. Whether you're a CPA learning about IC-DISC for the first time or a business owner considering this strategy, Brian's systematic approach demonstrates why working with a true specialist matters when navigating these complex regulations.     SHOW HIGHLIGHTS A detailed transaction-by-transaction calculation increased one client's IC-DISC commission from $4 million to $17 million on the same $100 million in export sales. Missing the 90-day election filing window requires a private letter ruling costing $35,000-$40,000 to fix, making it cheaper to just set up a new IC-DISC. The 60-day payment rule requires paying at least 50% of your estimated commission in cash or promissory note within 60 days of year-end to avoid disqualification. Setting up an IC-DISC with no par value stock is a fatal error that will cause the IRS to reject your election, regardless of everything else done correctly. A non-interest bearing bank account is essential because even $1.50 of interest income can disqualify your IC-DISC if no commission is paid that year. Export sales typically need to reach $3-5 million before an IC-DISC makes economic sense, though exceptions exist for businesses with exceptionally high profit margins.   Contact Details LinkedIn - Brian Schwam LINKSShow Notes Be a Guest About IC-DISC Alliance Brian SchwamAbout Brian TRANSCRIPT (AI transcript provided as supporting material and may contain errors) Dave: Good morning, Brian. Welcome to the podcast. Brian Hey, good morning David. Good to be here. Dave: So I, I now refer to you as the Bob Hope of the podcast because I believe that Bob Hope holds the record for the most appearances on the Johnny Carson Show. So that's why you're like the Bob Hope of the podcast. You have more appearances than anyone else with today's appearance. Brian That's good company to be in if you're of a certain, if you're of a certain age. Dave: Yeah. And I'm not even sure you and I are quite old enough to even be of that certain age. Brian I probably never saw him on Johnny Carson. Dave: Yeah, me too. So this is an episode that was requested by a CPA of one of our clients who was retiring and he had a new. Partner taken over and he said, Hey Dave, can you send over a link to the episode that just goes through all the details of the IC disc from start to finish? And I'm like, well, we don't have that episode, but it's a great idea. So that's what's behind this. So let's start at the very beginning. Somebody calls you up and says, Hey Brian, I need an IC disc, or I want an IC disc. What's the very first step? Brian Very first step for me is to say why. Dave: Okay, Brian tell me about your business. Dave: Okay. Brian You know, do you have qualified export receipts? Do you have qualified export property? That those are very complex areas. And some people might think they do when they don't, and others might think they don't when they do. Dave: Okay. Brian And more likely than not, they heard about IC disc from. Somebody they met at a, you know, business leader meeting or something and somebody said, oh, hey, I have an IC disc. You should have one. Dave: Okay. Brian And not everybody can utilize one, but there's many out there that can utilize 'em that do not. Dave: Okay. And do you charge anything for that consultation? Brian No, because to me it's just a fact finding. Dave: Okay. So step one, figure out if their fact pattern warrants having an IC disc. Brian Right? Right. Well, it's, it's actually, that's one step. If you deter, if we determine that yes, an IC disc makes sense because they do have qualified export property, they do have qualified export receipts, then we have to talk about volumes. Because, you know, if you have 500,000 of export sales, most like more likely than not. Disc isn't gonna make sense. Dave: Economic sense when Brian you factor Right. Economic, the Dave: costs Brian not right. There's not enough benefit to offset the cost at that, at that level, most likely. Of course. It [depends on what, what it is they're selling. Dave: Sure. Do you have a rule of thumb you typically use? Is it like three or 5 million where it typically makes sense or every case Brian For most, for most businesses, that's sort of the range that where it starts to make sense, but there are always exceptions to that. Dave: Sure. Brian So like I had a client that had, you know, 600,000 of export sales, but their bottom line profit was 80%. Dave: Okay. Brian So in that instance, hey, it made sense, but for most companies that have 600,000 of export sales, it, it probably doesn't make sense. Dave: Okay. So let's say they have 5 million of exports, good margins, looks like it makes economic sense. What's the next step then? Brian Well then we talk about what is the tax structure of that exporting company? Is it a flow through entity? Is it a C Corp? And how is it owned? Sometimes [00:04:00] it's owned by a foreign company that makes things way more complicated. Okay. It's owned by a combination of different shareholders, some of which are individuals, some of which are corporations. So that can be complicated. And sometimes it's just a, it's just a pass through entity that's owned by, you know, let's say it's an S corporation that's owned by a family owned. Dave: Sure. Brian You know, so you, you can have a lot of different fact patterns and that will dictate a lot of things with, with respect. Dave: Okay. Brian To how the disc is organized. Dave: Might that also be the time? You inquire as to whether multiple discs might make sense for their structure, or do you typically just focus on kind of getting the initial disc in place and then exploring that over time? Brian Probably the latter. Dave: Yeah. Brian Initially I, you know, the goal is, you know, do you have enough activity? Do you have the right kind of activity? What kind of benefit is it that you think you can, we can get for you? And then, okay, if the answer to all those are in the positive, then it's like, okay, how should this disc be owned based on what we're trying to achieve and where should it be set up? Because that also can have a lot of negative surprises if you set it up in the wrong place. Dave: Yeah. So let's say and I think there's some rules of thumb like if if the. Exporting company is a C corp, you typically don't want the C Corp to own the disc, is that correct? Brian That is, that is correct. And that's because a C corporation pays tax on a dividend. It receives from the IC dis, so effectively there's no benefit. Dave: Okay. So with a C corp, typically it would be the individuals, individual or [individuals that Brian are Oh, the, the shareholders typically, Dave: yeah. Brian You know, possibly a management group could be involved as well, but typically we're talking about the shareholders of the C corporation. Dave: Yeah. And the shareholders of the disc do not necessarily have to mirror the shareholders of the C corp. Right. Brian That is sort of up in the air. I, I prefer that to be the case, but it doesn't have to be the case. Dave: Yeah, like in a simple example, census C Corp owned by one person and when they set it up, they wanna add a couple key employees to it. Brian Yeah. That, that, that's probably fine. You know, there's some old revenue rulings out there from the early 1980s that have a bad fact pattern, which the IRS held that the structure created gift tax issues, but that was like a mom and a dad and a son and a daughter, and mom and dad set up a disc and then gave the stock to the son and the daughter. And, and so that, that's, I see that's a bad fact pattern. What you described is a completely different fact pattern. There's no donative intent in that fact Dave: pattern. Yeah. Okay. In Brian fact, that I have a client that started out where the disc and the C Corp was. It did have mirror ownership, but over time, that has changed dramatically. But still, there's no donor of intent because we have all these unrelated families that own shares in the company in this quote company. And when there have been redemption opportunities over the years, they have the choice redeemed, the disc shares redeemed. The, the C corp shares redeemed them both. So some of like kept their dis shares, but gotten rid of the C Corp shares and vice versa. But really without the donative intent, plus some court case you know, precedent, I, I'm not [00:08:00] so concerned about that issue. Dave: Okay. Now let's switch gears and let's say it's a flow through an S-Corp partnership et cetera. Do you typically want the individuals to own it in that situation? Say that the company has three shareholders, would you just make them the three owners of the disc? More often than not, no. Okay. And why is that? Brian Because it, you get the same benefit by making the disc a subsidiary of the S corporation without some of the extra complexity associated with having the disc be owned by the shareholders. Now that, that's, that's preferred, but there are also situations where that doesn't make sense. Dave: Okay. Brian So let's say the, the S corporation is in California and the shareholder lives in Texas, or Florida. Or Nevada. Dave: Okay. Brian So they might want that dividend income flowing directly to them so that there's [00:09:00] no state Oh. So that there's no state income tax on the dividend. Dave: Sure, sure. Brian Okay. Okay. Yeah. So again, it's just another fact you need to uncover in the process of trying to figure all this out. Dave: Okay, so you've met with the client, you've figured out a disc makes sense, you've dug further you figured out the ownership structure of the disc. That makes sense. So then I guess you have to figure out where to incorporate, huh? Brian Yeah. And that again, there are good states and bad states. Dave: Okay. Brian Some states will tax an IC dis as a regular C corporation, you wanna avoid those states. Some states don't have an income tax at all, and those are good states to deal with. Dave: Okay. Brian And the three, you know, I'd say there's three states that are predominantly viewed as positive, and that would be Delaware, Texas, and Nevada. Okay. They're all fairly similar. For filing. And, and none of them have a corporate income tax on the dis so that's, that's all good in terms of not adding additional costs to the, the structure. Dave: Okay. So I'm in Texas and thus you, it seems like most of my clients end up incorporating in Texas. Do you just so here we are January 8th. We're recording this of 2026. So do you just do you just get around to doing it anytime before the end of the year and then you could use the disc the whole year? Is that how it works? Brian It's not how it works. It's generally a prospective opportunity. So you wanna get that entity formed as quickly as possible. Dave: Okay. Yeah. I've had people, I've heard [00:11:00] people say that if you don't do it on January 1st, you just have to wait till the next year. Brian No. That, well, that's certainly not true. And from any date forward that you set it up, you can certainly get benefits or shipments. Okay. That they, but one other item that I forgot to mention earlier, they also like to ask if the, if the related supplier entity, which is the exporter, if they're an accrual based company or a cash basis, Dave: ah, Brian that's an, that's an incredibly important issue Dave: Sure. Brian Dealt with. That's why. Dave: Okay. Brian Because the disc is an accrual base taxpayer by default. Dave: Yeah. Okay, we'll get into that when we get further around the, Brian okay. Dave: I think about when I was a kid, there was a, there was a Saturday morning TV series I think called schoolhouse Rock. And one of the episodes was how, how a bill becomes a Law [00:12:00] And there's the whole steps, the Brian episode, everybody remembers. Dave: Yep. Yep. So everybody our age at least. Okay, so you've got the disc set up and say you do it in Texas and let's say they make the decision January 8th, takes a few days to, you know, just kind of get stuff, you know, information from the client set up. And let's say you get it set up January 15th, so then they're good to go, huh? They can just start using that disc and away we go. Anything else? Ha. That has to be done Or is it, is it that some Brian on the, on the surface, yes, that's true. Dave: Okay. Brian But beneath the surface, there's other things that have to take place. Dave: Okay. What's the next thing that has to happen after you've formed the disc? Brian Well, you have a, there's a 90 day window to file a disc collection with the IRS. That's probably the most critical thing that has to happen. You have to file an actual paper form with the IRS to elect disc status for the company, because the company, when you set it up, it's just a corporation. Without that election, it's not a disc. Dave: And that election, is this the famous form 48, 76 dash a, is that said election, Brian famous or infamous in some cases, Dave: yes. Yeah. Okay. So you have to, so you just well, you just go to the IRS website. Download the form, send it in, bing, bam. Boom. You're done. You're good to go. Brian Not exactly. Dave: Okay. That's the Brian first Dave: step. Brian Skip. That's the first step. But the I mean, first of all, when you're setting up the disc, you have to make sure you incorporate it properly. Dave: Okay. Brian I kind of glossed over that. Dave: And what are some of the elements of proper incorporation? Brian Well, for example, when you go to a, the Texas website or any other secretary of State website to organize the company, because it can be done all online, [00:14:00] like the default is always, you know, no par value stock, right. Brian If you just select the default, you are going to have a problem because Okay. Dis rules require, you know, par or stated value of $2,500 on the, issued an issued an outstanding stock of, of the disk. So I had a client that came to me years ago. They had set up a company in, well, they used Wyoming, which is also possible to use, and it's not a bad jurisdiction. And they had, he had his quote unquote friend that who was an attorney, set it up for him. And there were some issues with the DISC collection and it went back and forth and then ultimately took a look at the articles of incorporation and it had, you know, $1 power stock, 1000 shares. Dave: Ah, that's a problem. Brian That's, [00:15:00] yeah. So no matter what happened with the disc election and the back and forth with the IRS, the disc election was ultimately never approved because the entity didn't meet the requirement. Having enough outstanding capital stock. So you have to have one and it can only have one class of shares. So there are, you know, there are some hoops you have to jump through in terms of not doing things incorrectly or doing things correctly. So you have to make sure there's one class of stock, $2,500 par value. There can't be foreign sales corporation in the same patrol group, which years ago was a big deal, but now it's not really a big deal because those have been gone for many years and almost nobody has one left. Not, not really an issue there. And what, you know, those are the formation matters that, that mattered, that are important to make sure you, you meet when you form the entity. Okay? If it's formed wrong, right from the get go, you have a problem. If [00:16:00] it's formed correctly, then the next step is yes, file a disc election. Dave: And, but before you file the disc election, there's a step we're missing, right? Doesn't the DISC election require. To put the corresponding EIN for the distance. Oh yes. I mean, I just assumed we, yeah, you obviously you have to apply for an ID number for the new entity that does not come automatically with the incorporation. Brian 'cause that's done with the state as opposed with the IRS yes. Dave: Yeah. And that's become more challenging. It used to be pretty easy to get an EIN you could apply under a corporate name or Brian yeah. But there, there's a, you know, there is an online portal with the IRS to get an EIN for a domestic company. So it's not, it's not Dave: terrible. Yeah. Brian It's not terrible. Dave: Yeah. So you have the EIN that you need for the 48 76 ae. Brian Right. Dave: You have you have 90 days, Brian you have the proper capitalization. Dave: Yeah. Brian You figured out who's gonna own the disc because the, the disc collection is. Signed, you know, it's not just made by the disc entity. It's made by the disc entity, then consented to by the shareholder. So you have to make sure that all that takes place. I can't tell you the number of times where somebody filled out part one, the disc signed it, and then the shareholder forgot the consent to it. And if you don't do the 48 76 dash eight correctly, you get it filed timely. It's an extremely expensive fix to try and get that Dave: rectified. Brian Generally, you have to try to get a private letter ruling, which will grant an extension of time to file the late disc collection. Dave: Okay. Brian And that's that's an expensive process. It's a 25 to $30,000 exercise to [00:18:00] file the private letter, really. Plus you have to pay a user fee to the IRS of 10,000, 11,000. Dave: Wow. Yeah. It seems that seems inconvenient at, at best. Brian And for most companies, they're better off just setting up a second dose Dave: Sure. Brian As opposed Dave: to process, Brian because how much volume there is. Dave: Yeah. Yeah. And I understand the IRS itself refers to these as a, a paper entity. So I guess since it's a paper entity, that's it. No need to fuss around with a bank account or actually have to capitalize it with actual money is there. Brian It's, it's recommended, but you're right, it's not required. There's no requirement in the disk rules to set up a bank account. Dave: Okay. Brian So there it could simply have. A receivable receiv for the capital stock. And that can be, its working capital doesn't have to have a bank account, but that's sort of a misnomer that people think it must have a bank account. Okay. In the original regulations, that was a requirement, but when the regulations are finalized, the requirement was removed. Dave: Okay. But practically speaking, it you probably wanna have a bank account. Brian Yes. Practically speaking, it makes all the sense in the world to have a bank account, a non-interest bearing bank account. Dave: And why is the non-interest bearing important? Brian Well, it, it has to do with one of the annual requirements of a disc. That 95% of its receipts have to be qualified export assets. I'm sorry, receipts. And so let's say in a year the company decides. You can't always decide not to use the DIS even though you've got it in place. So let's say the company says, well we're not gonna use the, this year we had a loss. In our business there's no using. Dave: Okay. Brian We say, okay, and then the DIS bank account earned a dollar 50 of interest income. Dave: Okay, Brian well 100% of the receipts are now not qualified receipts. Okay. Income and no other revenue. If there was a non-interest bearing bank account, it would just have no receipts and then it would be fine. But the earning, the dollar 50 of interest would disqualify that. Dave: Okay. So non-interest bearing account and then I guess the dollar amount in the bank account, what you start with, $2,500 initially. Brian Yeah, pretty much keep it there forever. Dave: But, but it doesn't matter if you end up, oh, if you're a little lazy and you forget to distribute all the money and you end up with 50 grand at the end of the year, that, that's not a problem, is it? Brian It is. Dave: It is. Everything's a problem Brian with you, Brian, because everything, 'cause the, these rules are draconian and everything can become a problem. So a commission dis anyway, a comm, [00:21:00] you know, a paper entity commission dis doesn't need $50,000 of working capital. And the IRS would hold that, that that's not a qualified export out. Like having too much working capital in DIS will cause it to fail. The other test, which is the 95 qualified export asset test 2,500, you know, an amount of cash equal to the capital stock is fine. Dave: Sure. Brian Amounts above that start to, you know, raise questions as to whether. That's reasonable working capital or not? Given that the entity's a paper entity, it doesn't really have any expenses. Maybe some bank fees. That would be about it. In most cases, it really doesn't need cash sitting. Dave: Yeah. Yeah. So maybe 3000, 3,500 to account for some bank fees or, Brian yeah, at most, yeah, we start getting about 5,000. It really starts to [00:22:00] look questionable. Dave: Okay. Oh, I just realized, I think in the initial assessment there was a step we forgot and that's, do they want to make it a buy sell disc or a commission disc? What percentage of your clients are commission discs? Mine a hundred percent. That's Brian 99%. Dave: Yeah. So we're just stepping ahead assuming that it would be a commission disc, Brian right. I mean, the only time you would really have a buy sell disc. 'cause if you have a business where. They're buying inventory from unrelated parties. And all the inventory is manufactured in the US and all of it is export. Dave: Yeah. Brian Okay. That, that, that I do have, like I said, two clients that have adopted that structure. One was commissioned disc with an S-corp and they converted, they merged the S-corp into the disc and just became an operating disc. You know, and that's a little different than a buy sell disc. I mean, an operating disc. People think of buy, sell dis an operating disc for the same thing. They're really not. I mean, 'cause you could have a, the equivalent of a commission disc, but have it be by sell where it could buy product from its related exporter and then export it. Dave: Okay. Brian It's possible that, that, that tho that fact pattern, I don't have any clients in. Dave: Okay. Brian It's possible. Dave: Okay. So we've got the election filed and then at some point the IRS will send the taxpayer letter approving the election, right? Brian Correct. That is, that was true. Dave: And then so we've got the, the B and usually it makes more sense to have the disc bank account at the same bank as the operating company, right? Brian It typically does, Dave: yes. Yeah. And we'll get into that when we get further into the operation of the disc. Okay. So it's all set up. And elections filed, election approved. So now certainly we're done with incorporation and government governance matters, right? Brian No. No, Dave: not yet. Brian Not yet. Not yet. Okay. We still have to make sure there's a a call, a related supplier agreement or disc commission supplier agreement in place between the, the exporting entity or entities and the disc itself. This document is, it's not, again, it's not required in the regulations, but it is recommended. It gives the related supplier a lot of flexibility in how it uses the disc and if it uses the disc and it gives it unilateral powers to decide not to use the disc. It also lays out the, you know, sort of boil legal boilerplate language about an inter intercompany agreement between the two business. Dave: So you could just go to chat GPT and have them spool up a one page sales agent agreement. Is that right? Brian Maybe. I don't know. I haven't tried that 'cause I don't wanna teach chat GPT how to, how to do that, but because every time you ask it a question, you teach it, right? Dave: Sure. Brian General, no, it's a pretty specific agreement and it has very specific provisions in it. Provisions and so somebody that knows what they're doing really needs to draft them. Dave: Okay. Okay. So this is kind of pointing away from just having your general corporate attorney who's never heard of a disc, do all that quote paperwork. Brian Yeah. I never recommend. I always recommend that a specialist do it, namely myself take care of it. Dave: Okay. Yeah. 'cause you are, in addition to having an accounting background, you're also a tax attorney, correct? Brian Correct. Dave: Correct. Okay. Brian Yeah. And you know, some of the documents that need to be created, yeah. That can be done by a general corporate attorney like bylaws and those as well and or other organizational documents that aren't disc specific can only be done by any attorney. But but if, but really it doesn't make sense to split that work up amongst different attorneys. Dave: Okay. Sure. Brian It all sort of be done by the same party to make sure that it's, that everything gets taken here. Dave: Okay. Brian And timely because there's a 90 day window to get this, in my opinion, to get this all done. Dave: Yeah, to co to coincide with the election filing. Brian Right. Because typically I don't provide any of the documents, including the election, to the, to the client until all these things are done. Dave: Yeah. Oh, I see. Sure, sure. Because then there's, Brian you know, they have to sign the disc election and there's all these other documents they need to sign and put in a minute book. And so rather than piecemeal it, we just give it to them all at once. Dave: Okay. So they've got their binder with all their signed documents or a signed copy of the 48 76 A that was filed a copy of the approval from the IRS. So now finally, are we ready to get started using our disc? Is there. Brian Collection the I. Yeah. As you've probably seen in the news, things are changing at the postal service as far as postmarks and what they can be relied on as when something was considered filed. So they're not promising the postmark things that they, you drop them in the mail anymore. Dave: Oh, really? Okay. I hadn't heard that. Brian Yeah. So it's recommended to go, like, walk it to a counter and have it hands stamped with [00:28:00] a postmark. Yeah. But more importantly, and unfortunately not everybody listens to this, send the form certified mail return receipt requested. 'cause many times document is sent to Kansas City and they lose track. Oh, we never got your dis election. We can't process your dis return, whatever. And then there's proof that it was sent and then they have to, you know, find it basically. Dave: Okay. Or Brian at least accept it, maybe even if they never find. Dave: Yeah. Brian But there's one other thing about the disc and that we didn't talk about and, and I'm reminded of it because something you asked me in passing last week, which is something about the year end of the disc, the year end of the disc must coincide with its principal shareholder. So if I have a C corp that's a fiscal year, but the owners of the disc aren't gonna be [00:29:00] individuals, that disc will be a calendar year disc. Dave: Sure. Brian Not be a fiscal year company. And you know, if. It's owned by, let's say an S corp that has a fiscal year, then the disc will have a fiscal year. It, it must have the same year as its principalship. Dave: Okay. Yeah. Good. Thanks for the reminder of that. Brian And sometimes the disc collection gets filled out incorrectly. Somebody assumes one thing and, and then when a return is filed, the IRS, they're like, they, they dunno what to do. Yeah. Yeah. Okay. Alright. Now finally, do we have a little bouncing baby disc to be delivered to its proud parents? I think so. Dave: Okay. Okay. Okay. Brian And that's usually, it's usually about three to five months after it was formed. Dave: Okay. Brian Is when it started eating solids. Dave: Okay. Alright, so now we've got the disc set up and 9:45 AM I'm, I'm sorry, I keep touching my watch and it says the time, apparently it's time to just take off my watch. Okay. So now, so let's just say that they have not yet set up the bank account. They've done everything else, and now it's time to set up the bank account so they, you know, call their local banker. They get it set up at the same bank, so it can be on the same online banking platform. And then they fund it. And does it matter where the funding comes, comes from for that bank account? Can they just like say the company. I mean, can just anybody fund it? Say there's three shareholders, can just one shareholder write a check for $2,500 to fund it? Or how does that all look? Brian Well, I mean, there, there will be a subscription agreement that shows how much each shareholder owes for their shares, and each shareholder should pay for them. Okay. Can't just be one. Dave: Okay. So we have the bank account set up, we're ready to go. And so now we're at the end of the year, or approaching the end of the year. Let's say we're in November of 2026. Anything we need to do before the end of the year Brian for an accrual based taxpayer? No. Okay. There's nothing paid to do, but before the end of the year. Dave: And what about for a cash basis? Brian For a cash basis, taxpayer, if we want a deduction in 2026. We need to pay the DIS in 2026, so Dave: we Brian would need to gather information in order to estimate a DIS commission for 2026 before the end of the year. Dave: Okay. So cash basis, that's what we need to do by the end of the year. Accrual basis. Basis, no. Do I need to do [00:32:00] anything by the end of the year? Brian You don't need to. You have an option to, if you'd like to, if you wanna have an idea of what the disc commission might be, or you actually wanna pay it before the end of the year, but there's no requirement. Dave: Yeah. And if you don't, and if you don't pay it by the end of the year, you get a deferral benefit Brian possibly. Dave: Yeah so say, say you did a hundred million of exports and your commission was $20 million. You just get to defer that whole thing till the next year, right? Brian No, Dave: no. Brian, all you say is No. Every good idea have you just say No. Brian It could defer 10% of it to the next year because only the income related to 10 million of export sales can be deferred, and it'd be a little less than 10% because the disc wasn't there the whole year. So we'd have to prorate that 10 million for the number of days the disc existed. And then some sliver can be deferred, but the rest of it is gonna be taxed to the shareholders as a deemed dividend Dave: in the current year. In the Brian current. Dave: Okay. Brian Then not taxed when physically distributed in the following. Dave: Okay, so we have an accrual tax payer. We get into the to 2027, and let's say they're extending their corporate return and they're planning to file that in August of 27. So we're done. We don't have anything else to do before August. Right? Brian That's not true either. Dave: Brian, Brian you're Dave: killing me. Brian Yeah, well, it, I mean, it depends. If nothing was done before the end of the year, then something needs to be done within the first 60 days after the accrual base taxpayer. Or, you know, let's say the cash base taxpayer says, I don't [00:34:00] care if I get my deduction next year, so I'm not gonna pay anything this year. Something needs to be paid at this within 60 days of the end of the year. Dave: So is this one of those things like the sales agent agreement, that that's just recommended? Brian No, this is required. Dave: Required. Okay. Brian Yeah. This is required. This is, this is one of the hot buttons the IRS will try to use to disqualify your disc. Dave: Okay. Brian So the disc accrues a receivable at the end of the year, even though it doesn't know the amount at the end of the year for all, for, for disc purposes and books an an accrual for the income at the end of the year. That accrual or the receivable is only a qualified export asset if, if the payment rules around that receivable or satisfy. Dave: Okay. Okay. Brian One Dave: rule Rules. Rules. There's always rules. Brian Yeah. It's very draconian. You have a 60 day rule and a 90 day rule. 60 day rule says you must pay a reasonable estimate of the disc commission to the disc within 60 days of the end of the year in cash or. It could be cash, it could be a note. Dave: And reasonable is just any old amount. You just put your finger in the air and ah, I think a hundred dollars is reasonable. Brian Again, that's not the case. There is a safe harbor for what is reasonable, and that safe harbor is f at least 50% of the final commission amount that you Dave: determine. But how do you know that in February Brian you have, Dave: if you're not preparing the corporate, Brian you have to try to compute an estimate before the end of FE Dave: and you have to nail it exactly at 50%. So if you think the commission's gonna be $1,217,412, you need to pay exactly 50% of that, Brian at least. [00:36:00] Dave: Oh, at least. So you could pay more. At Brian least you could pay more. And we always recommend maybe paying 75 to 80%. Dave: Okay. Brian Because if you pay whatever you pay. That amount is gonna be your limit. So if you thought it was gonna be a million and you paid 500,000 and it turns out to be 1,000,500, too bad. So sad, you only paid 500,000, you're capped at a million. Dave: Okay? I mean, that's the safe harbor. I suppose there might be circumstances where, where one could argue that they maybe the first year of the disc, and you know, they, they, Brian you can argue it, you can try to argue it, but there's no guarantee that the IS will accept any of the arguments. And the private letter rulings that exist from the 1970s would imply that they, they're really not going to accept just about any rationale for being reasonable other than that 50% bright [00:37:00] line safe harbor. Dave: Okay so you make the payment, Brian make that payment, and. Dave: Can you just book a journal entry? Do you, do you actually have to really move the money? It sounds like a hassle. Brian I mean, in, in general you have to, you have to either create a note or move cash. Dave: Okay. Brian Okay. Dave: But that might be a lot of money though. Like what if, what if it's like $2 million and million? The company only has a million dollars in the bank. Brian They could use the same capital multiple times. Dave: Oh, okay. Brian And roundtrip the money as many times as they need to, or like I said, use the, use the promissory note. Dave: Okay. Brian Short term promissory note to satisfy that requirement because it does say cash or property. Dave: Okay. So we get through February, we've made our, our 60 day payment. We've, we've, you know, sh sh we've, we, instead of doing 50%, we did about 80% of what we thought it was gonna be to give us some cushion, and now we can go take a vacation till the till the corporate returns ready. Brian Yeah. I, I, I think so. Dave: Okay. Brian I think so. Dave: Okay. So it's time to now. So it's time. Now, if they extend that corporate return, I guess they're gonna have to extend the disc return as well. Brian Well, the disc return is due September 15th as a matter of course. Dave: Oh, Brian are handy. There are no extensions. So really as far as the disc and its compliance goes, once you make that 60 day payment, there's really not much you can or should do or are able to do until the related entities tax return. Prepared. [00:39:00] So a lot of times they'll say, well, that's not gonna be done till September 15th, and we have to have a discussion about how that doesn't work because the disc return has to be done by September 15th, but in order to do the disc return, you need to basically a completed within it supplier returns. So then we have to work backwards from September 15th to figure out like when's the latest they can have that, that other return done in order Dave: to Brian get the disc return done. Now that's relatively easy in the past through context because all those pass through returns are also due September 15th on extension. Dave: Sure. Brian Whereas a C corporation, it's not so easy because the extended due date for a C corporation, if it's a calendar year is October 15th. So it may be that you have to file a disc return with a made up number on time and then amend it after. Okay. After September 15th. I've done that a number of times. Dave: Okay. So that makes sense. Brian Because as is good as CPAs are, they're deadline driven. So if a return is due October 15th, they're unlikely to have it done by the end of August. Dave: Yeah. Okay. So it's time to file the disc return. I assume the CPA firm probably has that disc return and their standard tax software with all the other forms. So you just have the CPA go ahead and prepare the disc return. I've looked at it, it's a short return. It's like 10 pages long. So you just go ahead and have the CPA prepare the disc return, then bing, bam, boom, you're done. Brian Could do that. Dave: Okay. Is there a drawback to doing that? Brian Yeah, it would probably be wrong. Dave: Okay. Why do you say that? Now, remember [Brian, we have a lot of CPAs who we have very good relationships with that we share clients, you know, saying that they're probably gonna do it wrong. I mean, heck, I don't really wanna annoy all my great CPAs we work with Brian Well, okay, but it, well, it's just a fact. It'll probably okay Dave: be Brian wrong because they might see one or two or three a year. They, they think they know what all the different terms on the district return mean, but they're not as familiar with that as they are with a S Corp return or a partnership return, or 1120. So they do what they think is right, and it may be right, it may not be right. So again, I, in my opinion, you want a specialist preparing the district return. Dave: Okay. Brian Okay. Because we know exactly how it's supposed to be filled out. And then if, if the calculation is done on a transaction by transaction [00:42:00] basis, there's this schedule P that gets attached to the return. Well, if you don't do a T by T, there's one Schedule P. If you do a T by T, there could be thousands of them. So I don't think CPAs and their software are equipped to complete thousands of schedule Ps and attach Dave: Yeah. Brian To the district. Dave: No, good point. And you're, you're getting your your enthusiasm to get to T by t had me, you got a little ahead of me. 'cause I was gonna ask, so client says, Hey, we have a desk. Our accounting department's busy. What's just the bare minimum of information we need to send you? What's the bare minimum? Brian Bare minimum would be qualified export sales. Dave: They just need to send you a number. Brian Yes. Dave: Then you take that number and how hard can it be? Right. Just take the, Brian it's not, it's not necessarily that hard at that point. Dave: Yeah. But say the profit on those sales [00:43:00] is the average profit of the company and taxable profit. And you compute the disc commission, you go through the Schedule P and compute the disc commission and pick the higher of the two numbers that you, that you compute. So you would just be like the final draft, corporate return and that total export number, you know, dollar amount for the year. And, and that's really all you need to, to do. That's Brian the bare bone. That's the bare bones, yeah. Dave: Okay. And that's what some people would call the standard calculation or a simple calculation, Brian I'd call it simple. Yeah. Dave: Okay. And that's also known as the 4% 50% calculation in some circles. Right. How does that work? Brian Well, it's also known as the safe harbor calculation in certain circles as well. Back to that, Dave: back to that safe harbor again. Brian Yeah. But that's actually not a safe harbor, so that's why I bring that up. Dave: Okay, well Brian that's the safe harbor calculation. I'm like, no, it's not. It's just the [00:44:00] calculation. There's nothing safe harbor about Dave: it. Okay. Brian Okay. It's just the rules that are found in the code and regs for computing and disc commission, and they're the two predominant methods. 4% of sales and the 50% of net profit, Dave: you just cherry pick whichever one works better. Brian Yeah, but the 4% method has limitations. So Dave: more limitations probably. Why? Why can't this just be simple? You said it was the simple calculation and now you're already telling me there's inherent complexity. Brian Even if it's simple, it's not totally simple. Dave: Okay. Okay, Brian so the, and I've seen this done wrong. Millions, well, not millions, hundreds of times, and I can say it is hundreds of times. Client computes the 4% method just by choosing 4% of sales. They don't look at what their net income is on the, on the [00:45:00] activity. They just say, oh, I'm allowed to use 4% of sales. The limit there is you cannot create a loss. There's something called the no loss rules. You can't create a loss with a disc commission if one doesn't already exist. So if the profit on, say, on the sales are 2% of sales, you can't take 4% of sales. You're limited to 2% of sales. And if, for example, you have a loss of the company, you're limited to zero. But I've seen situations where that's completely ignored. Dave: Okay? Brian Properly computed this commission of 4% of sales, but it should have been something less or possibly zero. Dave: Okay? So more complexity, but the good news, that's the extent of the complexity. One, schedule P, 4%, 50%, you know, make sure you, you don't create a loss. Now we're, we're all done. Pop. You [00:46:00] know what, what? Dusted and dusted and delivered we're, we're good to go. They've maximized their dis commission, right? And we're all done. They have a nice 10 page return to send to the IRS. Which by the way, can they file that electronically, that return? Brian Fortunately, there are no provisions for electronic filing of the disc return. It must be, Dave: what is this, the 1970s or something? Brian Pretty much Dave: Okay Brian with, with regard to the disc? Yeah. And, and some other forms. Yeah. But the, the, the benefit of that, here, I'll give you a benefit. The benefit of the fact that you must file a paper return is they can have an electronic signature on it. Okay. It doesn't have to have a wet signature. Dave: Okay? Okay. Brian So you could theoretically, for example, send your client the return using DocuSign, have them sign it. You print it, you file it for, Dave: okay. Okay. But, but now we're finally done. It's signed, it's done. And they say, boy, thank you very much, Brian. You've done, your team did a great job, and boy, I really appreciate, you know, we had 10 million of exports. We have all kinds of variability in our profit margins. And, but thank you very much. You, you created the amazing $400,000 or you calculated the 400,000 disc commission. Thank you very much. I couldn't imagine you went above and beyond. I couldn't imagine you could have done anything more. And then what do you say? Do you graciously say, oh, you're welcome. It was our pleasure. Brian I would graciously say, you know, we, we've just computed your minimum disc commission. Dave: Okay, Brian not your maximum. Because you have Dave: vast, lemme guess. Lemme guess. There's more complexity coming. Brian More complexity, which relies on more data being. Pulled from the client's [00:48:00] records to, to allow for a calculation of the DISC commission at a more detailed level, ideally at a line item by invoice level, Dave: line item. That sounds like a lot of work. Brian It can be. Can be a Dave: lot. What if the client says, our accounting department's busy? Sounds like we're gonna have to spend weeks gathering all this data for you. Eh, it's just, we're too busy, it's not worth it. What do you say then? Brian I gu I almost can guarantee you it will be worth it. Okay. Because looking at the detail is likely to cause at Disconnect commission to be anywhere from 50 to three, 400% higher than what it otherwise would've been. Now, unfortunately, in that first year, since you've already filed with a certain number, you're limited to two times what you paid in that 60 day window. But going forward. You know, there's no limit. Dave: Okay. Brian Whatever we compute can be your disc commission. So different industries have different amount of variability and t and transaction by transaction calculations have different impacts depending upon the industry, the profitability of the business, how many products they have, who they sell to. But it can vary. But I'll give you an example of one that we worked on recently where company had a hundred million of export sales. They took 4% of sales, and they've been taking 4% of sales year after year, after year, after year, after year, Dave: okay. Brian They brought us in like three weeks before the district return. Dave: Okay. Brian And we went through the calculations and we actually calculated 17 million Dave: as opposed to 4 million. Brian As opposed to four. Dave: [00:50:00] Yikes. That's a big difference. Brian It's a huge difference. And fortunately they were, you know, well, I mean they were very pleased with the result. And so now on a going forward basis, we're not doing 4% of sales. Dave: Okay? But you still have this. But if they were able to get a $17 million commission, then that means their corporate taxable income must have been at least 17 million. 'cause didn't I hear you say the disc commission cannot cause a loss. Brian It cannot cause a loss at the level at which you're computing the commission. So there's no, you're killing me, Brian. Just more complexity. Yeah. Well, it's very complex area. There's, there's no overall no loss rule. Like if you, you can, as long as you're meeting the rules as they're written, you can cause your entity to go into a loss position. Now, this particular instance, it did not do that, but [00:51:00] you could do that. Dave: Okay. And then if you get into a loss position, there are other non disc complexities that come into play that impact whether you want to maximize the loss in that entity or you want to target a particular loss in that entity. And that's not something that we get involved with, but we're certainly sensitive to it. Sure. Sure. And so you're saying for this client, even though I've heard some people say you've got the simple calc and then the hard calc. And so you'd wonder why would anyone do the hard calc? Well, it's because their commission went from 4 million to 17 million, which saved them hundreds of thousands of dollars. You created hundreds or millions of dollars with additional tax savings. Brian Right, right. Dave: Okay. Brian And by the way, after the first conversation we had with them, they said, oh [00:52:00] yeah, this is not something we can do. The accounting department said, this is not something we can do. Then the owner said, this is something you're gonna, Dave: it's funny how that, how that works. Okay. And then I'm guessing this extra work. You, you're probably gonna have to create another schedule P or two. So now the disc return, it's gonna be 10 pages. It's what? 20 pages? Is that kind of a typical page count? Brian No, it could be Dave: no. Brian Thousands of pages. Dave: Thousands. I mean, Brian, a ream of paper is 500. So thousands would be reams of paper. Brian Yes. I've had some returns that have like 15 binders of paper. Dave: Yikes. Brian Yeah. Just goes in a big box and I'm sure the IRS types, all those schedule Ps into their, Dave: I'm sure they do. Okay. So the return gets filed, so the return's ready. You take that box, you just slap a you print off a postal label online, drop it off at the post office. And you're done, right? You just give it to carrier, Brian understand, Dave: carrier, carrier your house or whatever. Brian Well, you can send it via FedEx. You can send it via UPS. And actually, in some ways, I think that might be better these days than the postal service. Dave: And why do you have to do that? Can you just slap, I mean, if you have your 15 binders, couldn't you just put a hundred stamps, you know, on the, the box and ship it in because they'll get it, right? I mean, it's not like they're gonna lose it or anything. Brian They might, they could very well lose it. And you definitely want proof of delivery and you want proof of mailing. So again, it's a certified mail if you're using the postal service or if you're using a private carrier like FedEx, you know, you get all that documentation about when it was shipped and when it was delivered.[00:54:00] Dave: Okay, well now at least we're finally done. Right? You ship it off. The CPA pulls the numbers from the disc return, puts it on the corporate and shareholder returns. Now we're done. It's gone to the IRS. We never have to think about it again. Right. Brian I'm not sure if that's a trick question or not, but in some ways that could be true, Dave: right? Yeah. But it, but I guess you could get audited, right? Brian Could get audited by an agent who has no idea what they're doing, which is typically the case. Dave: So that's why you want your CPA defending you in that case. 'cause then it's like the blind leading the blind. Brian No, I think it's better if someone with site is involved. So again, the specialist who did the disc work should represent the taxpayer or be involved with the representation of taxpayer in the case of the audit. Dave: Okay. Brian And the should be involved. Because really what's under, what's really in question is the [00:55:00] deduction on that entity's tax return. The dis itself doesn't pay tax. So they rarely audit a dis quote. Dave: Okay? So if I break it down, you to do it really right? You need a specialist to guide you on the initial structure of the disc. You need another specialist to set up the, the disc. You need another specialist to do all the paperwork, make sure the document's correct another specialist to prepare the return, and then another specialist to defend you. So is that about right? So do you need like five different people to make sure everything's done right? Brian? Isn't there some way that you could just have one person that could just do it all for you and be done with it? Brian Well, of course. Dave: Okay. Finally, finally, I get a simple answer, Brian right? So if you, if you engage a disc specialist, that [specialist should be able to do all that. Dave: Okay? Brian Okay. Now, not every disc specialist is created equally. Dave: Sure. Brian You know, I brought up during our conversation that there are some non disc things that can also add complexity to the situation. Not every disc specialist will be sensitive to those things. Not every disc specialist will understand those things. So the benefits that like our organization brings is that. Least myself in particular, I didn't always just do IC disc work. I, I, I have a well-rounded knowledge of all of the, of the tax world. And so I am sensitive to non disc things. You know, for example, you know, another example, oh, a company has a lot of export sales. You would think it's a no brainer. They should have a dis, they should use the dis. They should, they, they should want to convert that ordinary income to qualified dividend [00:57:00] income. Well, what if the S-corp is owned by an ebit? What if there are passive shareholders? All of those things impact whether the disc commission actually helps or hurts their tax situation. And I would get, I would venture a guess that, you know, if you went out and Googled, you know, I see this specialist, you would find a handful. At most that understand all that stuff and how all it all interplays together as opposed to the multitude of those that won't understand any of it. Dave: Okay. Brian So I think a, a disc specialist that is sensitive to all the other tax rules is, is definitely something that is valuable. Dave: And you probably want someone with some experience who's done maybe, you know, what a dozen disc returns in their career, maybe 50 if they're really good. Like how many, how many have we done organization wide? Probably Brian probably 10,000. Dave: 10,000? Well, that's a lot more than 50. Brian Yes. Over the years it's probably close to that number. And we've probably claimed billions of dollars of just deductions and saved clients, hundreds of millions of dollars of tax. And, and I'm proud to say that every dollar we've ever claimed we've. Okay. Dave: So Brian I've never had an adjustment from the IRS. Dave: Well, that sounds like a, a good a good record. So bottom line, Brian that's, that's the best you can come up with a good record. I'd say it's Dave: well, I didn't wanna say a perfect record. I didn't want to jinxy. Brian No, but it's, it's, it's, it's pretty outstanding record. Dave: Yeah. It's a, it's an impressive record Brian because there are also just providers out there that say, well, you know, Dave: it's the Wild West. Brian The wild west, the IRS doesn't really understand it, so let's be as aggressive as possible. And, and that's not the way we approach it. Dave: Yeah. Wow. Well, this has been this has been a lot. So really it's that simple. So the person who wants to just do all this themselves, we've laid out the whole playbook for them. Brian Yeah. The only simple thing they have to do is call us. Dave: There you go. That is it. Yeah. And, and oh, the other thing, not only are you the Bob, hope you now have moved from number two to number one for the most experienced icy disc guy. I know now that Neil Block is retired. Brian Well, that's, I don't know if that's a plus or not. Whether I'll take it just means I've been doing it a long time myself. So Dave: yeah, Neil was, I think my second, first or second guess. And and I was just happy. 'cause his billing rate back then was like $1,500 an hour. I was just glad I didn't get a bill a month later for him being on the podcast. But he, [01:00:00] he did it for exactly 50 years at one firm, baker and McKinsey in Chicago. He had one office, one phone number, like the whole 50 years. Brian Yeah. That's, Dave: that is something you don't see much anymore. Brian Definitely not, no. It's, but it's very, that's. That's very cool. And Neil is a very, you know, is a very intelligent savvy guy. Dave: Yeah, that is for sure. Well, Brian, anything else that we didn't cover that you can think of? Brian I can't think of anything. I think we covered a, a great deal here. Dave: Okay. Brian Can't think. Dave: Well, I, I'll let Brian we omitted. Dave: Well, great. Well, hey, thank you so much for your time. Really appreciate it. And I'll let you get back to your, your exploration of your yard there. Brian Yeah. I feel like, it's funny I shrunk the kids. Dave: I know. Well, hey, well, well again, thanks again, Brian. We all appreciate your time. Brian You're welcome. Have a good day. Dave: You too.

The 2026 season features arguably the greatest collection of mid-rangers in SuperCoach history.From the ever popular David Fifita to Reed Mahoney's new lease of life in Townsville, we've got you covered.Join Tom Sangster, Wilson Smith and Jett Hatton as they assess the merits of the most popular mids - and reveal a few cheeky PODs.All the latest SuperCoach news and articles: linktr.ee/supercoachnrlChapters: 0.00 - Intro 1:30 - Latest News 6:08 - Cameron Murray 6:52 - Hamish Stewart 7:49 - David Fifita 8:27 - Sua Fa'alogo 9:49 - Keano Kini 10:28 - Leka Halasima 12:27 - Reed Mahoney 14:39 - Trey Mooney 16:34 - Mitchell Moses 17:34 - Brian To'o 19:36 - Cody Walker 21:40 - J'maine Hopgood 23:23 - Tom Flegler 25:33 - Jermaine McEwen 26:48 - Sandon Smith 29:03 - Selwyn Cobbo 31:09 - Toby Couchman 32:15 - Campbell Graham 33:28 - Sam Stonestreet 35:00 - Top PODSHosts: Tom Sangster: @TomSangsterSC /XWilson Smith: @wilson_smith93 /XJett Hatton: @KnowsJett /XSee omnystudio.com/listener for privacy information.

SuperCoach has launched for 2026 which means SuperCoaches are looking for the best-of-the-best to fill their sides. But not all guns are created equal. Join Tom Sangster, Wilson Smith and Jett Hatton as they assess the merits of the most popular keepers of the season - and reveal a few cheeky PODs. All the latest SuperCoach news and articles: linktr.ee/supercoachnrl 0.00 - Intro 2:05 - Top 2 Guns 5:34 - Subscribe to Code Sports 6:22 - Payne Haas 8:03 - Latrell Mitchell 9:33 - Mitchell Moses 10:59 - Kalyn Ponga 12:48 - Cameron Murray 14:10 - Brian To’o 15:24 - Jacob Kiraz 16:43 - Herbie Farnworth 17:43 - Reece Walsh 18:47 - Terrell May 19:38 - Nathan Cleary 21:12 - Tino Fa'asuamaleaui 22:11 - Tom Trbojevic 23:31 - Cameron Munster 24:22 - James Tedesco 25:33 Angus Crichton & Mark Nawaqanitawase 27:27 - Gun POD of the Year 33:36 - SuperCoach Questions Hosts: Tom Sangster: @TomSangsterSC /X Wilson Smith: @wilson_smith93 /X Jett Hatton: @KnowsJett /XSee omnystudio.com/listener for privacy information.

Solo pod back: Did Dezi Freeman assassinate Charlie Kirk? Started playing Pokemon again. The game is easier now that I am 30. Met a rogue one at the library. Saw anti-immigration protesters being heaps polite to an Asian woman? 19 year old blokes seem to do heaps of rack these days??? Greg betrays me. Brian To'o accidentally misspells Nathan Cleary's name as 'Fowler Smasher.' Pretty unlucky. Brandon Smith and Victor Radley drug scandal. Super unlucky. Listener shout outs including Reece Walsh, Diego Lopes, domestic cricket (lol), Conor McGregor, Mr Beast and some other American pelicans. New Episode every Thursday! Youtube: https://www.youtube.com/channel/UCJscnfTTW_-aO5D81Xi22yw? Facebook: www.facebook.com/billydarcy1 Instagram: www.instagram.com/billy.darcy Music: 'In the Clouds' by RENNANSee omnystudio.com/listener for privacy information.

In this deeply personal episode, Dr. Ashley Joves is joined by her husband, Dr. Brian Joves, just six days after his surgery for oral squamous cell carcinoma. Together, they share the emotional rollercoaster of the past month—from Ashley's gut instinct and relentless advocacy to the medical whirlwind that followed.Brian bravely walks listeners through his diagnosis, surgery, and the critical importance of early detection, while Ashley reflects on the weight of being a caregiver, mother, and dental professional during the most frightening chapter of their lives.This is more than a cancer story. It's a lesson in listening to your instincts, advocating fiercely, loving deeply, and the strength of community when everything feels uncertain.What You'll Learn in This Episode:How a dentist's eye and a wife's intuition saved a lifeThe emotional toll and resilience required during a health crisisWhy oral cancer screenings matter—every patient, every timeHow vulnerability can deepen connection and unlock purposeThe importance of being your own advocate in a system that doesn't always move fast enoughThe value of community in medicine and entrepreneurshipNotable Quotes:"You have to be your own advocate. I don't care who you are or how you think the system works—sometimes it doesn't work for you." – Dr. Ashley Joves"You can do all the right things… and still get cancer. That's why we have to screen. Every patient. Every time." – Dr. Brian Joves"Fear is not a stop sign—it's an invitation to act." – Dr. Ashley JovesA Personal Note from Ashley & Brian:To our incredible community—thank you. Your messages, prayers, and support have carried us through the hardest month of our lives. We hope this episode empowers you to listen to your gut, screen with intention, and hold your loved ones close.

Tras unos primeros compases difíciles, en los que se produjo una refriega a los dos minutos de juego, los Blues se pusieron con una ventaja de 14-0 gracias a dos ‘tries' de Zac Lomax y uno de Brian To'o en el espacio de 10 minutos.

Fitzy found out about a man who broadcasted for 8 days straight and watched his life slowly unravel after completing that world record event. We cover it all today, TVNZ Breakfast were caught up in a prank involving serial killers, an Aussie gambler took down an American Casino and the return of What Are The Chances! And all throughout the podcast we will be checking in on Wippa (in honour of Brian To'o's pre-match meal) decided to complete the Plate of Origin which includes 2 x Bacon & Egg Rolls, 6 x Coke Zeros, A bowl of chips and a caramel latte, DO IT FOR THE BLUES, WIPPA!See omnystudio.com/listener for privacy information.