Podcasts about Bush

The Hanukkah bush

Twenty-five years ago this week, the Supreme Court issued one of the most consequential decisions in American political history: Bush v. Gore, the ruling that ended Florida's chaotic recount and effectively decided the 2000 presidential election. In this special episode, we speak with Ben Ginsberg, the attorney who led the Bush legal team through the unprecedented 36-day battle. Get the facts first with Morning Wire. Ep. 2535 - - - Wake up with new Morning Wire merch: https://bit.ly/4lIubt3 - - - Today's Sponsor: American Parents Coalition - Visit https://ParentsNeedPrices.com to learn more. - - - Privacy Policy: https://www.dailywire.com/privacy Learn more about your ad choices. Visit podcastchoices.com/adchoices

Matt Trump marks the 25th anniversary of Bush v. Gore with a reflective, cultural deep dive into the year 2000 and the Supreme Court decision that ended one of the most contested elections in American history. Using personal memories, archival footage, and historical context, Matt revisits election night confusion, the infamous Florida recount, the butterfly ballot in Palm Beach County, and the legal mechanics that ultimately handed the presidency to George W. Bush. He weaves in the broader atmosphere of the era—the dot-com boom, media narratives, political naivety, and the sense of weightless optimism at the turn of the millennium—while connecting that moment to what followed in the years ahead. Rather than a narrow legal analysis, this episode focuses on cultural memory, perception, and how hindsight reshapes our understanding of pivotal events. A contemplative Spellbreakers episode that looks backward to better understand how the modern political landscape was formed.  

Send us a textStart with the evidence — not the rumor.In this episode of LFTG Radio, we speak directly with Nahkeen Lewis-Bush, calling in from Sing Sing Correctional Facility, where he is serving a 40-year sentence for a case that, according to the record, involved no victim testimony, no shot fired, and sworn affidavits clearing him of responsibility.This conversation begins with the human reality behind the paperwork: life on state parole, sleeping in a rescue mission, scraping together money on a rainy night in Syracuse — and how a paid ride would later become the foundation of a prosecution's theory. From there, we move deliberately into the documents that define freedom or confinement in New York State: grand jury minutes, affidavits, discovery failures, and alleged violations of the state's speedy trial rules.Nahkeen explains why the grand jury minutes are central to his claim of innocence, asserting they show the alleged victim never described himself as a victim and never appeared at trial — despite jurors being told he would. We examine the prosecution's shifting theory, the absence of witness statements, and sworn affidavits from co-defendants stating Nahkeen did nothing. We also discuss plea negotiations that dropped from 15 years to 6, the pressure of trial penalties, and the unsettling reality that he has now served more time than the offer he refused.Inside the walls, Nahkeen describes surviving through faith, prayer, and relentless self-education, while helping others navigate appeals and post-conviction relief — a reminder that in a system built on deadlines and disclosures, knowledge can move cases when institutions stall.This is not a debate episode. It is a record-based conversation.If justice is supposed to be the product of due process plus facts, this case raises serious questions about whether either was honored.

How commies helped split Rhodesia wide open.Follow The Jesse Kelly Show on YouTube: https://www.youtube.com/@TheJesseKellyShowSee omnystudio.com/listener for privacy information.

This is a free preview of a paid episode. To hear more, visit andrewsullivan.substack.comShadi is a Washington Post columnist and a senior fellow at Georgetown University's Center for Muslim-Christian Understanding. He runs a substack with Damir Marusic called Wisdom of Crowds, and his new book is The Case for American Power. It's the third time Shadi has been on the Dishcast. We hashed out the National Security Strategy and the future of US leadership in the world, if any.For two clips of our convo — on Bush's idealism leading to anarchy in Iraq, and whether Trump's amorality is stabilizing the Middle East — head to our YouTube page.Other topics: Shadi raised with a mixed identity (American/Muslim/Arab); both parents from Egypt where he spent summers; the reinvention of immigrants; the peace and prosperity of the ‘90s; our innocence shattered on 9/11; external and internal jihad; religion in public life; the Koran; blasphemy laws in the UK; Charles Taylor and the loss of enchantment; political cults like MAGA and SJW; Deneen and other post-liberals; Obama's realism in the Mideast; the Arab Spring; Islam's tension with liberalism; how Israel undermined Obama; the settlements; Gaza; Muslim views of women and gays in the West; the US intervening in Bosnia, Kosovo, and the Persian Gulf; oikophobia; elites opening up China and creating a rival; Taiwan; Russia after the USSR; the invasion of Georgia and Crimea; the Syrian war and refugee crisis; the war in Ukraine; Vance in Munich; and Trump's pressure on NATO to arm itself.Browse the Dishcast archive for an episode you might enjoy. Coming up: Simon Rogoff on the narcissism of pols and celebrities (from Diddy to Churchill to Trump), Laura Field on the intellectuals of Trumpism, Arthur Brooks on the science of happiness, Vivek Ramaswamy on the right's future, and Jason Willick on trade and conservatism. Please send any guest recs, dissents, and other comments to dish@andrewsullivan.com.

Further evidence that time (and politics) flies by: it was 25 years ago this month that the U.S. Supreme Court settled the final outcome of both Florida's presidential vote count and America's choice for its 43rd president. Ben Ginsberg, the Hoover Institution's Volker Distinguished Visiting Fellow, a preeminent authority on election law and a member of the Bush-Cheney's legal team in the 36 days of post-election litigation and maneuvering back in 2000, discusses the two sides' legal strategies, Bush v. Gore's lasting impact on America's political landscape, election-integrity matters approaching in 2026 (new voter-ID laws, the federal-state power struggle), plus his work at Hoover involving ways to restore the electorate's trust in the voting process.

Kilmar Abrego Garcia checks in at an Immigration & Customs Enforcement field office in Baltimore, under protection from a judge's order not to be rearrested. He says he believes the injustice done to him by the Trump Administration will come to an end; House Republican leadership says a vote to extend Affordable Care Act enhanced premium subsidies may happen next week. The tax credits are set to expire at the end of the month, raising costs for 20 million Americans; State legislators are pushing back against President Donald Trump's Executive Order limiting state regulation of artificial intelligence; Defense Secretary Pete Hegseth travels to Huntsville, Alabama, known as Rocket City, to visit defense contractors & U.S. Space Command; Walter Cronkite Awards for Excellence in Political Journalism are handed out at the National Press Club in Washington. We will hear two winners, CBS 60 Minutes' Correspondent Scott Pelley and Jon Stewart, host of The Daily Show, which won in a new 'comedic commentary' category; Today is the 25th Anniversary of the Supreme Court's decision in Bush v. Gore to prevent a new presidential election vote recount in Florida, giving Republican George W. Bush the victory over Democrat Al Gore. Learn more about your ad choices. Visit megaphone.fm/adchoices

Show #512 and #538 - Original airdate: Feb 3, 2011 Part One Interview - Sterling Seagrave Gold Warriors Operation Golden Lily Article 14 of the 1951 treaty voids any return of money The Black Eagle Trust: slush fund loot by Ed Lansdale The M Fund and Richard Nixon Ed Lansdale, Napolean Valariano, Chrles Bohanon, The Nugan Hand bank scandle Play video CIA took Ethiopian money and use in 1948 for Italian election Federal Reserve paper... worthlessPart Two Interview - Sterling & Peggy Seagrave Author of Gold Warriors (Show #512), Madame Chiang Kai-shek, the Marcos's, Japanese war loot Ed Lansdale, Allen Dulles, thousands of years of accumulated wealth, Lansdale stumbled on some, General Donovan attached Lansdale to G2 in the Philippines, Charles Bohannan, Napoleon Valeriano Landlords with immense properties, General Yamashita Tomoyuki, Major Kojima Kashii Torturing of Kojima, stashing of enormous treasure, twelve sites, two meter high stacks of 75 kilo gold bars Lansdale briefed in Manila, Tokyo and Washington, Clark Clifford persuaded Truman to keep it secret Take and keep the gold and treasure, Donovan getting pissed, based in Panama, Meyer Lansky, "Bugsy" Siegel Claire Chennault's Flying Tigers, flying dope and tungsten over the Hump, conflict between Donovan and Dulles camps Only one bar of gold recovered from the Nazi stash, everything else was melted down and disappeared Clark Air Base, World Anti-Communist League, there hasn't been an audit of Fort Knox in over 50 years Gold Bearer Certificates, everybody is getting swindled, totally unknown, private planes, Presidents are handicapped The guys who own the bankers are the boss, the Power Elite are anonymous, the Federal Reserve, private bankers The reason JFK was removed, he decided to change US currency, the Fed is a fraud Ed Lansdale told Prouty he operated "with a blank check book from Uncle Sam" China White Heroin, BCCI (Bank of Credit and Commerce International), the Vatican, Malta, Macao Members of the Knights of Malta, published 11 books, now the twelfth, Stanley Ho, Phil Graham, Eugene Meyer Graham persuaded Kennedy to take LBJ as his running mate, killing the Pope with a cup of tea Bush and Cheney got in the back door by a coup d'état, you get Republicans, you get swindled, Real evil, it was Cheney and company, The only good left... Ron Paul or Jesse Ventura Third party candidates, siphoning of resources and money out of America, Jefferson vs.. Hamilton, Americans just getting the shaft, the Rothschilds, new book, Red Sky In The Morning Our enemy was going to be the Communists, two young Americans, after the war, in the Philippines, the Huk movement 400 hundred years of Spanish Catholic rule, 50 years under the US, United Fruit, the Pentagon, paper fiat currency Mrs. Clinton saying and they (Russia and China) are our enemies, invent a Cold War, Ray Cline, Madame Chiang Kai-shek Sterling grew up on the Burma China border Latest book Red Sky in the Morning:  

Twenty-five years after Bush v. Gore reshaped American politics, The Georgia Politics Podcast welcomes three guests who witnessed the chaos firsthand. Former Fulton County Commissioner Liz Hausmann, political strategist BJ Van Gundy, and elections attorney Doug Chalmers all three traveled to Florida in 2000 to assist with the historic recount that ultimately determined the presidency. In this episode, they revisit those intense days and weeks on the ground—what they saw, what went wrong, how the legal battle unfolded, and what lessons still resonate today. From hanging chads to courtroom drama, this conversation offers a rare, firsthand look at a pivotal moment in modern political history. Tune in for candid stories, insider perspective, and a discussion about how Bush v. Gore continues to shape elections and election law in 2025. Connect with The Georgia Politics Podcast on Twitter @gapoliticspod Hans Appen on Twitter @hansappen Craig Kidd on Twitter @CraigKidd1 Lyndsey Coates on Instagram @list_with_lyndsey Proud member of the Appen Podcast Network. #gapol

This Day in Legal History: Bush v. GoreOn December 12, 2000, the U.S. Supreme Court issued its landmark decision in Bush v. Gore, effectively ending the Florida recount and resolving the 2000 presidential election in favor of George W. Bush. The per curiam opinion held that the Florida Supreme Court's method for ordering a manual recount violated the Equal Protection Clause of the Fourteenth Amendment due to inconsistent standards across counties. The Court also ruled that there was not enough time to implement a constitutionally valid recount before the deadline for certifying electors.The decision was one of the most controversial in the Court's history. It was split 5-4 along ideological lines, with the majority—led by Chief Justice Rehnquist and Justices Scalia, Thomas, Kennedy, and O'Connor—arguing that allowing the recount to continue would irreparably harm Bush. The dissent, written by Justices Stevens, Ginsburg, Breyer, and Souter, criticized the majority for intervening in a state election process and undermining public confidence in judicial neutrality.The ruling effectively awarded Florida's 25 electoral votes to Bush, giving him 271 electoral votes—one more than needed to win the presidency—despite losing the national popular vote to Al Gore. The case remains a flashpoint in debates over judicial activism, the politicization of the courts, and the role of federal courts in state election matters. It also raised enduring questions about election integrity and the limits of judicial power in resolving political disputes.The watchdog group American Oversight filed a lawsuit against the U.S. Commerce and Justice Departments, demanding records of legal arrangements between the Trump administration and nine major law firms. The group had submitted eight Freedom of Information Act (FOIA) requests in October seeking details about agreements in which the firms pledged to provide nearly $940 million in pro bono or discounted legal services to the federal government. After receiving inadequate responses, the group took legal action to compel the release of any related contracts, communications, or internal legal analyses.The agreements were announced by Trump earlier in the year on social media, shortly after he issued executive orders targeting law firms for their previous political and diversity-related work. American Oversight is particularly concerned about whether the deals were transparent and whether they might have influenced government policy or enforcement decisions. Several firms—Kirkland & Ellis, Paul Weiss, Simpson Thacher, and Skadden Arps—were reported to have been involved in trade matters or other projects with the administration. None of the firms or the agencies responded to requests for comment.This lawsuit follows a similar legal action by Columbia University's Knight First Amendment Institute, which alleged in October that related federal record requests had been improperly denied. Meanwhile, Democratic lawmakers have also asked several of the firms to explain their government work, but the firms declined, citing client confidentiality and discretion in matter selection.Trump administration sued for records of law firm deals | ReutersA federal judge blocked a renewed attempt by immigration authorities to detain Kilmar Abrego, just one day after his court-ordered release from ICE custody in Pennsylvania. U.S. District Judge Paula Xinis had previously ordered Abrego's temporary release, but an immigration judge quickly issued a new directive requiring him to report back to detention by the following morning. In response, Abrego's attorneys filed an emergency request to stop the re-detention, which Xinis granted.In her ruling, Judge Xinis emphasized that judicial decisions must be respected and cannot be reversed hastily without due process. Abrego's case has drawn national attention, serving as a high-profile example of what critics view as the Trump administration's heavy-handed immigration enforcement tactics. Originally deported in March to El Salvador under disputed circumstances, Abrego was returned to the U.S. in June to face charges related to human smuggling.Supporters argue his case reflects serious due process violations, while administration officials have maintained he poses a public safety risk. The legal tug-of-war over Abrego's detention has become emblematic of broader legal and political conflicts surrounding immigration enforcement and civil liberties under the Trump administration.Judge blocks new effort to detain Kilmar Abrego | ReutersA federal judge in Boston ruled that the Trump administration acted unlawfully when it attempted to terminate a FEMA program designed to help states prepare for natural disasters. U.S. District Judge Richard Stearns sided with a coalition of 20 mostly Democratic-led states, finding that the administration overstepped its authority by trying to cancel the Building Resilient Infrastructure and Communities (BRIC) program and redirect its funds elsewhere without congressional approval.The Department of Homeland Security, which oversees FEMA, had labeled the program wasteful and politically driven when it moved to end it in April. Judge Stearns rejected that rationale, emphasizing that Congress—not the executive branch—has the power to decide how federal funds are spent. He previously issued an order in August blocking FEMA from diverting more than $4 billion in BRIC funding. In this latest decision, he ordered the program reinstated and required FEMA to take immediate steps to undo its termination.Massachusetts Attorney General Andrea Joy Campbell praised the ruling, stating it would save lives by preserving funding for critical infrastructure improvements meant to prevent disaster-related harm. The Department of Homeland Security, in contrast, denied that it had ended BRIC and accused the court of siding with a politicized narrative, claiming the program had been misused by the Biden administration.Since its launch, BRIC has approved over $4.5 billion in grants for nearly 2,000 disaster mitigation projects, many located in vulnerable coastal states. The lawsuit, led by states like Washington and Massachusetts, argued that canceling the program delayed or canceled hundreds of vital community projects aimed at reducing disaster risk.Trump administration unlawfully canceled disaster prevention program, US judge rules | ReutersPresident Trump announced an executive order threatening to withhold federal broadband funding from states with AI regulations deemed obstructive to national technological dominance. The order targets state-level laws that the administration argues create a fragmented, burdensome environment for AI innovation, particularly for startups. Trump emphasized the need for a single, centralized regulatory system, positioning the U.S. to compete more aggressively with China in the AI sector.The order authorizes the Commerce Department to review state AI laws and restrict access to the $42 billion Broadband Equity Access and Deployment fund for non-compliant states. It also criticizes anti-discrimination measures in states like Colorado, claiming such laws inject “ideological bias” into AI development. While the administration supports certain safeguards, such as child protection, it aims to dismantle what it sees as excessive oversight.Critics argue the move undermines state authority and risks public safety. Representative Don Beyer warned the order violates the 10th Amendment and discourages meaningful congressional action. State leaders from both parties have defended their right to regulate AI, citing the federal government's inaction on tech legislation. States like New York, California, and Florida have already enacted laws addressing AI's risks, from data transparency to deepfake bans.Trump threatens funding for states over AI regulations | ReutersThis week's closing theme is by Abigail Leahey and her classmates.This week, we are proud to present a performance of singular clarity, youthful ambition, and the product of more than a little bit of dedicated practice: The First Scale March, recorded live on December 10th at a school Winter Concert. Its thematic simplicity belies its pedagogical complexity: it is equal parts warm-up and war cry. The holidays are upon us.The featured artist, Abigail, is one of several violins. She was born in New Jersey in 2014 and has been defying expectations and delighting her family ever since. A gifted writer, illustrator, softball player, and—crucially—violinist, she began studying the instrument in earnest in early 2025. In a bold display of ambidextrous courage, she agreed to learn the instrument right-handed.Abigail's musical sensibility combines the raw urgency of a student recital with the unmistakable rhythmic intensity of a group trying very hard to play the same tempo at the same time. Her phrasing evokes a deep respect for the discipline of practice; she has come a long way—and is still going.We are honored to showcase this piece as a representative work from a performer at the dawn of her musical journey, backed by a supporting cast of equally determined string players. With hearts full and bows raised, they march forward—one note at a time. This is a public episode. If you'd like to discuss this with other subscribers or get access to bonus episodes, visit www.minimumcomp.com/subscribe

Avoiding simple mistakes with the IC-DISC can mean the difference between maximizing tax benefits and leaving money on the table. In this episode of The IC-DISC Show, I sit down with Brian Schwam, National Managing Director of International Tax Services at WTP Advisors, to talk about the most common IC-DISC misconceptions that trip up practitioners and the underutilized opportunities many businesses are missing. Brian walks through the critical timing rules that confuse even experienced CPAs, including the 60-day and 90-day payment requirements that many practitioners misapply. He explains how the reasonable estimate safe harbor actually works and why paying the minimum amount can accidentally cap your commission at twice that figure. We cover the ordering rules for distributions, the often-misunderstood $10 million threshold, and why the transactional calculation method isn't nearly as impossible as people think. Brian also clarifies that IC-DISC dividends are subject to the net investment income tax, despite what some practitioners might believe. The conversation shifts to creative structures most companies never consider. Brian explains how multiple DISCs can fund executive bonuses at qualified dividend rates instead of ordinary income rates, saving both employment taxes and up to 17% in federal tax for recipients. He describes evergreen dividend resolutions that eliminate the stress of year-end cash movements and shared-DISC structures that make the strategy economical for smaller exporters with under $3 million in sales. These approaches work for both flow-through entities and C corporations looking to avoid double taxation. After more than three decades in international tax, Brian brings clarity to a strategy that looks deceptively simple on paper but contains hidden complexity at every turn. This episode delivers practical guidance you can use immediately, whether you're a practitioner helping clients or a business owner evaluating your own structure.   SHOW HIGHLIGHTS Paying the minimum 50% under the 60-day rule accidentally caps your total IC-DISC commission at twice that amount, limiting flexibility. Companies with export sales over $10 million can still use an IC-DISC—the cap only limits income deferral, not eligibility. Multiple DISCs can fund executive bonuses at qualified dividend rates, saving up to 17% in federal tax versus ordinary income. The transactional calculation method isn't impossible—most companies in 2025 can pull the data needed to maximize their IC-DISC benefit. Evergreen dividend resolutions eliminate 60-day and 90-day payment stress by automatically distributing commission rights on December 31st each year. Shared DISC structures let exporters with under $3 million in sales split compliance costs while each partner keeps their full tax benefit.   Contact Details LinkedIn - Brian Schwam (https://www.linkedin.com/in/brian-schwam-b6026a3/) LINKSShow Notes Be a Guest About IC-DISC Alliance Brian SchwamAbout Brian TRANSCRIPT (AI transcript provided as supporting material and may contain errors) Dave: Hi Brian Welcome to the podcast. Brian: Hi Dave. Thanks for having me. Excited to be here. Dave: Yeah, my pleasure. So quick intro, Brian is, what's your title with WTP? Brian: National Director of National Managing Director of International Tax Services, which encompasses export incentives as well as more general international tax consulting. Okay, Dave: And that's at WTP advisors? Brian: Correct. Dave: And you and WTP advisors are founding members of the IC-DISC Alliance along with my firm and myself. Brian: That is correct. Dave: And so are you brand new to this international tax business? Did you pick it up last year or something? Brian: That's funny. I don't think I look like I picked it up last year. I've been been full-time international tax since 1992IC, and prior to that I spent a few years as a generalist, which I think makes me a better international tax person, but it's been a few years, been around the block a few times. Dave: Well, I think it makes you better. I always introduce you as the IC-DISC guru. Now that Neil Block has retired, I think you can now take over the mantle of godfather of the IC-DISC, Brian: Right? Or the step godfather. I don't know if anyone can ever replace Neil. He had a lot of knowledge, has a lot of knowledge in this area and a lot of experience, and I'm just kind of flattered to be compared to him. Dave: Well, Neil was, I think my inaugural or second guest, and I think he's only been on the podcast once. So I think you're trumping Neil with this either your second or third visit. Brian: I think it's the third visit. And Neil's retired and joined the Good Life and I'm not, so that's probably why I've beaten them as far as number of appearances. Dave: There you go. Well, today I want to talk about IC-DISC. I want to talk about misconceptions and maybe underutilized opportunities. So the IC-DISC is straightforward as can be cut and dried. Anybody can prepare the return, anybody can do the calculation. Easy peasy. There's nothing to your toe on. Is that accurate? Brian: That's far from accurate. Okay. Strength. Yeah. A lot of practitioners think that is the case, but I've seen more than a handful of IC-DISC returns and IC-DISC calculations done by generalists that definitely have a flare for not knowing what they're doing or not understanding the rules. And for a six page tax return that looks very straightforward. You'd be surprised how many of them are completely incorrect. Dave: Yeah, it's kind of deceiving, right? Because even the instructions for the return are only a handful of pages, right? Like six or eight pages. Brian: And then there's a couple of lists of codes and things that make 'em a little longer. But yeah, there's not much to it. But I mean, initially there are some statutory and regulatory things that have to be done, have to be done the correct way, and the rules are very draconian. If you don't do it the correct way, there's really no way to remedy the fact that you set up, you just deal with the consequences of having a disqualified IC-DISC, which means you've lost your IC-DISC benefits prospectively and you set up a new one or you forego the benefits No in between, really? Dave: Yeah. Brian: So some of these misconceptions that I've run into could lead to a IC-DISC being disqualified. Dave: So what's the first one that comes to mind? Brian: The first one that comes to mind really for me in practice is how does the 60 day rule and the 90 day rule work, this has to do with when do I have to move money to the IC-DISC? And some people don't understand it and they do things that make it not a problem. Other people do things, they don't understand it and it becomes a problem. So the 60 day rule basically says you must fund a reasonable estimate of the IC-DISC commission to the IC-DISC within 60 days after the end of the IC-DISCs year. It sounds very straightforward, but some people ignore that rule and some think they have to pay it all before the end of the year, but they don't have a 60 day window after the end of the year to accrue that IC-DISC commission and pay a portion of it. The other thing I see people do with the 60 day rules, they don't have all the information. They estimate a number. They say, oh, let's say the commission's going to be a thousand dollars and they pay $500 to the IC-DISC by the end of the 60th day. Well, what have they just done? Well, the 60 day rule says, yeah, you have to pay a reasonable estimate in the regulation. There's a safe harbor that says a reasonable estimate is at least 50% of the final IC-DISC commission. So by moving the least amount of money possible, they then limit their potential IC-DISC commission to two times that number. So rather than saying, oh, I think my IC-DISC commission's going to be a thousand and I'll pay 800 so that I have flexibility to go up to 1,600, they pay 500 and it can never be more than a thousand because there's a lot of information that's going to come out after the end of the year that's going to affect taxable income. And they generally don't know those things within the first 60 days after year. Dave: And what about for, I think this is for accrual basis taxpayers or accrual basis related suppliers. What about if it's a cash basis related supplier? Brian: Well, if it's a cash basis related supplier, now we're outside the DIS rules, but we're in the tax accounting. And in order to get a deduction, the payment does need to be made before the end of the year. If the payment is made after the end of the year, within that 60 day window, you've now pushed the deduction to the subsequent year, which really most people wouldn't be happy with. They want the production in the year that the exports arise, not in the subsequent year. So the other rule having to do with the moving of the cash is the 90 day rule, which says that you have to pay the IC-DISC any remaining commission within 90 days after the commission has been finalized. Well, finalized really means when did I file my IC-DISC return? And so it's an original return. It can be filed as late as eight and a half months after the end of the year. So you really have 11 and a half months from the end of the year to pay the remaining amount. So if we assume calendar year, that's a September 15th filing and a December 15th funding deadline for the remaining commission. I see a lot of practitioners out there that think the 90 days ends on the filing of the IC-DISC return, not starts on the filing of the IC-DISC return. So then they rush to pay that money and then they think they have a problem if they haven't paid it by the time they file. So I mean, there's no harm in paying it early, but that's not how the rule works. And then if someone's determining and amending a IC-DISC return and they owe more funds to the IC-DISC, they have 90 days. So when they file that IC-DISC return, amended IC-DISC return to make that extra payment to the, now, the other misconception is, well, what happens if my 60 day payment was greater than the final commission? I overestimated. So then the 90 day rule says if the IC-DISC received too much under the 60 day rule, it has 90 days that same 90 day window to pay back the overage back to the related supporter. So most people don't understand those rules and they do things that either potentially cause a problem or they create a lot of self-induced anxiety. They think they have to do something sooner than they have to do it. Dave: And speaking of the due date, if somebody wants to file their IC-DISC return in September, do they have to file an extension like to do their corporate return by March 15th? Brian: Nope. That is no, eight and a half months is the due date. There's no extension for a IC-DISC return. That is just the due date. Dave: And then what about if somebody wants to electronically file the IC-DISC return? How does that work? It doesn't. Okay. Brian: And why is that? Dave: Can't you electronically file Brian: Everything? Unfortunately not the IC-DISC, the 1120 IC IC-DISC is still a return that requires a paper filing. And sometimes clients don't realize that and they forget to file. And the good news is there's only a hundred dollars penalty for a late filing. But the bad news is if you keep continually don't file the IRS could. They could terminate your IC-DISC election. But yeah, there's no electronic filing. And then there's, there's another form. You also can't electronically file that relates to the IC-DISC, that it's the form 84 0 4, which relates to an interest charge that a taxpayer who owns a IC-DISC may have to pay if income is deferred to the IC-DISC and not distributed out as a qualified dividend to that shareholder. There's a lot of misconception around that form. And the first misconception is sometimes they think the IC-DISC needs to file that form and pay the interest. That is not true. That is not true. And so many times I'm asked to file that and I'm like, I can't file it. I can't prepare it. I don't know the information that goes on. And it's based on the shareholder or the disk. And if the shareholder is S corporation or a partnership, it's not based on that entity, it's based on its shareholders or partners. And there could be multiple 84 oh fours filed. And then oftentimes there's a surprise like, oh, I have to pay interest. I didn't know I had to pay interest. Well, it is called an IC IC-DISC, and the IC stands for interest charge. So that should not come as a surprise, but it often does. Dave: Okay. Wow, Brian: Go ahead. Yeah, so we're still on moving cash around. So there's also timing of when the shareholder of a picks up dividend income. So a lot of people think that if they pay the IC-DISC within that 60 day window after the end of the year and pay the dividend in the same 60 day window, somehow the dividend is recorded as though it happened on December 31st, and there's no deferral of the income in the IC-DISC. That's just flat out wrong. A dividend is taxable when it's declared, and most likely it's not going to be declared as of the end of the year. Dave: So that's like a miss application of the age old matching principle in accounting? Brian: Yes. Yes, definitely. Or a misapplication of someone thinking they have a evergreen dividend resolution, which I won't get into at the moment, but it's something that is used to accelerate dividends so that they do match the deduction of a IC-DISC. And you can't just match it because you have to match it because there's some reason to match it or there's action that's taken that would cause it to be matched. Dave: And I've heard some professionals maintain that because they're basically accelerating the dividend income to the current year, thereby bypassing the inherent deferral. That's okay, because why did the IRS care if they got paid a year early? Do you think that's, what's your opinion of that? Brian: I think that's a nice practical approach to that issue. I use it myself. I don't think that the IRS would audit a taxpayer and say, oh, by the way, you picked up that dividend too early. I'm going to write you a refund check. Dave: Yeah. Brian: Plus interest, I don't think, Dave: Now what if there was an audit though, and you had an issue where the audit period it covered had a mismatch so that if there was a year that you say it was the 2022 tax year and the dividend income should have been recognized in 2023, but they recognized it in 2022, and then let's just say they did an audit from of 2023 in isolation, and then let's say in 2023, the client didn't use the IC-DISC or had a much smaller commission amount, could the IRS potentially say, we don't care about 2022. In 2023, you should have recognized the dividend income. Brian: They they certainly could. And then they'd say, well, 2022 is closed. We can't adjust that. So it's always better to not fall into that fact pattern, but it happens. Definitely happens. Dave: So it Brian: Sounds like the good news is there's not a lot of IC-DISC audits that go, Dave: Yeah. So you're saying it sounds like when in doubt, just follow the rules, it sounds like. Brian: Yeah. Dave: When Brian: In doubt follow the rules, don't make up your own rules, for Dave: Sure. Yeah. Well, and I think part of the problem is people may not be aware of the rules. Brian: They're not, and then they just fill in the blank. Their brain fills in the blank with what they think makes sense. Dave: Yeah, because a lot of be a lot of differences between the IC-DISC and say an S corp, right? Like the election to be treated as an S corp does not have the same deadline urgency as the election be treated as a IC-DISC. Is that correct? Brian: I'm not a hundred percent sure, but there might, yeah, I am a hundred percent sure. Because if you miss the deadline for the S selection, there's automatic relief available for the S selection to be made late. There is no automatic relief available for a IC-DISC election. Either you've met the requirement to file it within the first 60 days of the corporation its existence, or you haven't. Now, there are exceptions, and we have written some private letter ruling requests in the past to get be granted relief for missing that 90 day window, but that's an extensive Dave: Miss. Yeah, understood. And then some other, Brian: And you may not know for two years whether you're going to get the relief or Dave: Yeah, I know I've had CPAs tell me that they frequently will just include the form 25 53 S corp election with the filing of the initial S corp return. Brian: That's allowed. And that's allowed, Dave: Yeah. Obviously you can't do that with the IC-DISC return. Brian: No, no. So then on the topic dividends, there's also some misunderstanding or misconception of whether a dividend from a IC-DISC is subject to the net investment income tax, the 3.8%. Dave: Oh, yes. I've heard people take that position that it's not subject to. What are your thoughts? Brian: Well, my thoughts are that many years ago, like 11 years ago, the IRS came out and said, it's definitely subject to the commission IC-DISC paying a dividend. That dividend is definitely subject to the net investment income tax. So I personally don't get involved in individual returns, so I don't know what people are doing, but if I'm ever asked, that's what I'll tell somebody. And I say, you can take whatever position you're comfortable taking, but this is the position I know the IRS would take. Dave: Okay, that makes sense. What other pitfalls do you see or misconceptions Brian: People have? So when I see IC-DISC, there's a $10 million, let's call the $10 million deferral cap with regard to a IC-DISC. And what that means is any IC-DISC commission related to export sales made by the related supplier, which are greater than 10 million above that $10 million threshold, create what's called a deemed dividend. You're not allowed to defer any of that income in the IC-DISC. Well, in practice or in the real world, people think, oh, I can't have more than 10 million of export sales. If I go over 10 million, I can't use the disk. That's clearly not true. I have clients that have seen clients that have billions of dollars of export sales. They just have a very large deep dividend that goes along with the IC IC-DISC commission. There is no limitation on the amount of export sales, the limitations on how much of the income you can defer the IC-DISC if you have more than 10 million of export suit. Dave: Okay. Brian: I've also seen related to that issues where someone's exporting military property. So military property, half of the income is a deemed dividend automatic under the rules. And then I've seen where they then add, and let's say the sales were over 10 million, they've added, they made an additive, they took half of the commission on the military property, and they said, oh, my sales are more than 10 million. I have additional deemed dividend as well. That's not how it works. The way it works is you compute your deemed dividend on the sales in excess of 10 million, and then from that you subtract the deemed dividend related to the military property. And so the most your deemed dividend can be is related to that $10 million cap. Dave: Okay. Yeah, I was less familiar with the military aspect of it. I don't think any of my clients are exporting military property. Brian: That's just an example. I mean, there's other things that give rise to deemed dividends as well. For example, one way you can defer income in a IC-DISC is to loan the money back to the related supplier. Under a producer loan arrangement, there's very specific facts that support the ability to use a producer loan. But then each year, the interest that's earned on that producer loan is a deemed dividend. Dave: Oh, sure. Brian: Whether it's paid or not. So whether the interest is paid, and then when the dividend is actually paid, it's not taxable because we've got a lot of ordering rules in the IC-DISC about when things get paid out and how they get paid out, and I don't have all day, but that's another area where I think there's a lot of misunderstanding. Dave: Okay. Brian: Oh, well, so I can focus on one small part of that is the IC-DISC in year one has the income of a hundred. In first quarter of year two, they pay out the 100 to the IC-DISC and the DIS pays the dividend. And in year two, it earns $300, and that gets paid in year three. Well, I hear all the time, well, I don't have any income deferred to the DIS because I earned the a hundred dollars in year one, I paid it in year two, and I paid the dividend in year two, and then I had income for year two of $300 that I paid in year three. Well, it doesn't work that way. In the DIS world or in the tax world in general, current earnings are always considered to be distributed first. So that a hundred dollars that gets paid out in year two is really coming from the year two earnings. And the year one earnings are still sitting in the deferred, thus giving rise to the interest charge that someone thinks they're avoiding. Dave: Okay. Brian: So there's some misconception about how that works. Dave: So I have one I just thought of, and I've heard this is the one, the misconception I've probably heard the most. Under no circumstances can the IC-DISC commission create a loss at the related supplier level? No matter how you do the calculation, it's Brian: Impossible. That's a big misconception. Dave: Yeah, Brian: There's no rule. There is no rule like that. Okay. So the rule is actually applied at the level in which you're computing the IC-DISC commission. So if you have exports with a profit, but overall your company has a loss, you can still compute a IC-DISC commission on those export sales because they have profit. Now, you can't cause the profit on the export sales themselves to become a loss. So let's say your export sales are making 2% bottom line, but overall, your company loses 3% bottom line. Some people will think, I can't get a IC-DISC commission. I have a loss. That's not true. You can claim a IC-DISC commission, but it cannot be more than 2% of the export profit because then makes the profit on the export zero, but it can't go below zero. Dave: And that's if you're using what we would call the standard or simple calculation. Brian: That's the simple calculation. Now, if you're doing something more detailed and you're calculating a IC-DISC commission on a product or product line or a transaction, you apply that no loss rule at that level. So you can have a number of transactions that are profitable, you can have a number of transactions that are not profitable, and then different rules apply. There's really people think, oh, there's two methods to compute a IC-DISC commission. That's probably another big misconception. There's really 18 methods to compute a IC-DISC commission, and you can choose one that allows you to get a commission but doesn't create a loss, and in some cases does actually allow you to create a loss. Dave: And is that methodology difference? I can't think of the technical accounting term, like where if you change your inventory method, you have to notify the IRS or you make an accounting change. This isn't like that, right? You don't have to each year notify the IRS. We used the 4% method last year, we're using the 50% this year, or we're doing other methodology. Correct. Brian: So you technically notify them by checking various boxes on the IC-DISC return, but it's not like a change in the accounting method where you have to apply for a change and have it approved or have an automatic change. This is considered a change in facts. And however your facts bear out, you can claim whatever commission you're allowed to claim. Dave: Now, when you do that transactional calculation, another misconception I hear is that it's just impossible because there's all this data that the company doesn't have, and it's so complicated to do it that just nobody has the ability to do it. Nobody can do it. Nobody wants to do it. Talk to me about that. Is the data really impossible to get from the clients? There no client that can provide any data that can be used. Brian: There may be handful that can't, but by and large, most companies have the ability in 2025 to obtain that data. When the rules were written in 1972, I'd say it was probably flipped where only a handful could probably get that information. And the vast majority of companies would never be able to get that information. But somebody wrote the regs that way back in the early seventies, and with the idea that you could get transactional information and compute the dis commission transactionally as opposed to at a higher level where everything's grouped together or a simple calculation. But in 2025, it's very, I have a hard time determining conceiving of a company that can't get some information pulled together. And that's the other, there's a related misconception. Oh, I have to tie out every dollar of my cost of good sold before I can tell you I have cost of good sold data for a transaction. Well, that's just not true because in the real world, companies make journal entries adjusting the cost of good sold. They don't do it at a transactional level. There's other things that schedule M'S on a tax return that affect cost of good sold. And so no, you don't have to nub that out to the last dollar to say, I have transactional data. You have to be able to identify what you can and what you can't identify gets allocated or apportioned across all the transactions. And if you think about it, if you say, I can't get anything, you're really apportioning all of the costs over everything anyway. That's the ultimate in apportionment. There's not even any allocation. You're just saying, oh, every one of my transactions has the same margin as a result, which is really factually never the case. Dave: Well, and I just thought of another one, and this isn't maybe a misconception as much as it is a misinterpretation. I can't tell you how many IC-DISCs I see that the related supplier is a flow through entity, yet they have the individuals own the IC-DISC. Have you seen this before? Brian: I've seen it. And sometimes they think that's the way it had to be. Sometimes they hadn't really thought of. It depends how they're using it. But the real downside to that is the IC-DISC commission reduces the income of the flow through entity, thus reducing the basis they have in their shares of that flow through entity. And then the dividend gets paid to the individual and there's no basis increase the dividend income. And unless they contribute the funds back to the business, they're eroding away their basis stock, which ultimately will result in a higher gain if they ever sell their business. Dave: When the ownership of the IC-DISC matches the ownership of the related supplier. Can you think of a scenario where it is actually beneficial for the individual shareholders to the IC-DISC instead of the related supplier? Brian: Yes. There are situations depending on where this shareholder lives. So let's say the shareholder lives in, say the company is operating in a state with a state income tax, but the shareholder lives in a state that doesn't have a state income tax. It's possible to get that dividend to the shareholder tax free, where maybe if it went through the S corporation or the partnership, it would not be tax free. Dave: I see. And you're talking about tax free at the state level? Brian: Yes. Federally, I don't really see in a regular IC-DISC that's just been used to pay dividends to the owners of the supplier. I don't see, unless it's a C corporation, in that case, you don't want the IC-DISC owned by the C corp, but if it's a flow through entity, you generally get the same tax answer, whether it's owned directly by the flow through entity or directly by the shareholders. Dave: Okay. Oh, I just thought of another misconception. It's funny, when we started this column, I only had a handful of misconceptions. But the more we talk, the more we think of. So here's another one. Say you have a flow through as the related supplier yet for whatever reason, you want the IC-DISC to be owned by the individual shareholders. Well, I've been told several times that the ownership of the IC-DISC must match the ownership of the related supplier. There is no option to do otherwise. Is that accurate? Brian: That's a fairly strong statement. So the answer to that is no, it's not absolutely not required. Now, if the shareholders are related to one enough FAMILIALLY related, and there appears to be donative intent. So if mom and dad own a company and set up a IC-DISC and transfer it to the kids, there is some old IRS guidance out there that says, Hey, when a IC-DISC commission's paid to that IC-DISC, mom and dad are making a gift to kids. So that's a pattern you want to avoid, which is pretty easy to avoid, frankly. Dave: And you would avoid that by just setting up a new IC-DISC that the children would Brian: Set up initially and not get transferred by Dave: To the right and where the kids are making the capital contribution to Bible stock and Brian: Right. Exactly. But that's the one little gray area. Otherwise, there are some people out there that set up a IC-DISC to fund bonuses for executives. And we've kind of transitioned here away from misconceptions to underutilized opportunities because really that's an opportunity where you can use a IC-DISC to fund bonus payments to key executives and owners, or not owners, and it doesn't save the company any money, but it certainly saves the recipients a good amount of tax because if they get bonuses, they're paying tax, whatever their ordinary rate is, let's just say 37%, where plus there's payroll tax of 3.8%, whereas if it's funded through a IC-DISC, they pay tax at the qualified dividend rate plus the 3.8%. So it's a 17% rate differential on that type of income between the wages and the qualified dividend for the recipient. Dave: And I guess it would also save the employer portion of the employment taxes as well, right? Brian: Well, it saves the employee and the employer, but it's replaced by the Obamacare net investment income tax. So they're both 3.8%. Dave: But if you had a simple example where an employee had a base salary of a hundred thousand dollars and they had a $20,000 bonus that was paid through the IC-DISC, that would've been subject to Brian: Fica. I'm thinking about people that are making more than Dave: Understood, Brian: But you can save FICA tax as well, Dave: And the Brian: Employer and the Dave: Employee, and that's kind of what I was thinking of. And even when they get above that limit, there's still the 1.45% that I think has no cap. Brian: Right. But again, that's the employer portion. Then there's the employee portion together that's 3.80, Dave: Right, which is the, Brian: So you've got the Obamacare tax. Gotcha. Dave: Well, that reminds me of another misconception that you had alluded to, and that is that a related supplier can only have one IC-DISC affiliated with it. Is that true? Brian: That is not true. Related supplier could have a thousand IC-DISCs if it wanted to. Dave: In fact, that option you mentioned of the employee owned IC-DISC, I usually see that as that being an additional IC-DISC kind of in addition to the primary IC-DISC. Is that usually how you see it? Brian: I see that way as well. Yeah, for sure. Or I see IC-DISC A is going to fund bonuses for the C level executives, and then IC-DISC B is going to fund bonuses for middle management. And so middle management IC-DISC has a targeted amount, and the upper level IC-DISC may not have a targeted amount. It might just be unlimited. Dave: Now, the drawback is if you have multiple disk, the combined commission amount for all of them cannot exceed what it would've been if you had just one IC-DISC. Right. It's not a mechanism to create larger combined Brian: That definitely can't, doesn't work. Yeah, it definitely would. But yeah, you can definitely set up different structures to fund bonuses for different people, or if it's a C corporation, and we don't see a lot of C corporations with IC-DISCs. But if you're a closely held C corporation, you can have a shareholder owned IC-DISC, and if you're in the habit of paying dividends, you can pay commissions to a DIS instead of paying those dividends, Dave: Avoiding the double taxation in Brian: The corporate layer. Exactly. So that's an underutilized opportunity in my opinion, because there's got to be more closely held C corps out there than the amount that are using IC-DISCs. Dave: And I guess another one, we touched on this earlier, but the evergreen dividend resolution, what's this all about? Why is this an opportunity? What are the benefits of Brian: It? So the evergreen dividend resolution basically says the IC-DISC is going to distribute, its right to receive a commission each year on the last day of its year. So that accelerates the dividend into the same year as the commission expense. That alleviates the need to move money under the 60 day rule and 90 day rule. There's no reason to move the money if you're not trying to qualify a receivable. That's what those rules relate to, whether you're as receivable as qualified or not. So that's a benefit. It also can guard against the law change where the rate on the dividend income would go up in the subsequent year. You can avoid that. But a lot of practitioners treat their IC-DISC like they have an evergreen, but they don't actually have it. And that's a problem in my mind. But if you have it, it just makes everything a lot easier. You don't have to try to figure something out by the end of February. You figure it out once and you just treat it like it all happened at the end of the year. And I know that that works because I had a client years ago that was in tax court in the great state of Texas. The issue came up. I wrote up a brief for the client, and the tax court accepted the evergreen as a viable dividend resolution Dave: Because in a way, didn't the tax court almost defer that to the state rules? Brian: Well, they just fall under. So you can have a dividend, you can create a dividend under state corporate law just by writing a resolution, but you have to have the income to support the dividend, to have a dividend for tax purposes. So if you have the resolution that says, I'm declaring a dividend on December 31st every year, then based on facts, you either do have a dividend or you don't for tax purposes depending on how much income you have. So it just falls back on that probably one other underutilized Dave: Opportunity. Well, Brian, before you move, I just wanted to talk about the evergreen, I guess is the biggest drawback that the taxpayer would miss out on the deferral. Brian: That's one of the drawbacks. The other drawback has to do with the interplay between all of this and this 4 61 L limitation, which limits how much of a flow through loss a taxpayer can deduct in a year. So you could have a situation where the IC-DISC dividend on a transaction by transaction basis becomes so large, the commission becomes so large, it creates a loss and the flow through entity, the shareholder can only deduct a certain amount of that loss, but they would have to potentially pick up all the dividend income Dave: And then Brian: Deduct that loss at a later point in time. Now, personally, I'm still getting a permanent rate benefit out of it. So if I'm not going to sit on this loss for years and years, I think it's okay. But if I'm going to sit on that loss year after year after year and not utilize it, then I don't want to be picking up those dividends that I can't utilize the losses. So it just requires some additional coordination between the CPA and us and the client to determine exactly what the right commission should be. Dave: Okay. So you're about to, Brian: And that's another misconception. Dave: Yeah, go ahead. Brian: Yeah, like, oh, my commission has to either be whatever I compute or zero can't be anywhere in between. That's a misconception because I can target an amount, and as long as my IC-DISC commission agreement gives the related supplier the unilateral power to include or not include a IC-DISC export sale in the IC-DISC calculation, I can pick and choose whatever number I want that to be so that I don't have a 4 61 L problem, or I don't have the number be bigger than I can utilize. In other words. Dave: And that's because the IRS does not require you to capture every export sale. So that's basically limit the IC-DISC commission to a specific amount and back into which of the export sales you'll basically exclude from the calculation. Brian: Right? Right. Exactly. Exactly. But again, also we like to see that supported in the IC-DISC commission agreement. And then the last underutilized opportunity has to do with G there. Having a IC-DISC does have some cost. So if I don't have at these 3 million of export sales, it might be questionable whether I can really benefit economically benefit from a IC-DISC. When I look at the cost and the benefit, well, there are structures out there that we'll call a shared ING IC-DISC where partner like small exporter can invest in a partnership. That partnership owns a IC-DISC. Maybe there's five or six investors in the partnership. They're all unrelated. They all have, let's call it a million dollars of export sales. And on a standalone basis, there'd be too much cost for setting up the disk compliance to offset the tax benefits, but it'd be greater than the tax benefits. But if I can use a shared disk, then I only have to share a portion of the cost, the annual cost of the IC-DISC, but I still get my tax benefit. And really what happens with the other partners? So the partnership owns the IC-DISC. The IC-DISC earns that commission from the related supplier, then the IC-DISC pays all of its dividends to that partnership, and the partnership can then allocate the dividends back to the individual exporters based on their contribution. So it's a way for smaller companies to still get a tax benefit out of it. And I seen very few of these out there. So there's got to be thousands of companies that export that just don't export enough to have their own IC-DISC. Dave: Yeah, yeah. No, that's an interesting opportunity. And I agree based on my experience. I mean, I've talked to so many people in the past, or I did talk to so many people who exported $2 million or less, and I'd have to say to them, it's probably not worth the time and the cost because there's time on their end and then there's hard cost to have the work done. Brian: Yeah. I've had the same conversation countless times with companies as well. It's really something that both exporters and their CPAs should be aware of because the CPAs are in the best position to know that their clients are doing some level of export. Dave: And I just thought of another misconception, and that is that the virtually from the day after the IC-DISC rules were enacted, prognosticators started saying that the IC-DISC is going away. It's just going to be a short-lived thing. And even in the two decades I've been involved in IC-DISC work, I've heard this from so many tax practitioners, oh yeah, this thing's going away anyway, why bother? Brian: Yeah. Well, it really, for it to go away would fly right in the face of current policy in the administration. So I don't think it's going away anytime soon. Some of the benefits have been whittled away over time with some of the other provisions that are coming into play, but it's really not going to get repealed anytime soon. Certainly not in the next four years after that, who knows. But certainly it's good for the next four years. But it's funny, in 2003 with the Bush tax cuts, they brought in this concept of qualified dividend income, which really revitalized the use of the IC-DISC for a lot of pass through businesses. One of the big four firms said, oh, it's going to be a technical correction, and the qualified dividends are not going to include the dis dividends. Well, here it is 22 years later, I'm still waiting for that technical correction out of Congress, but I guarantee you that they've advised their clients to use the IC-DISC, even though they were out there saying, oh, no, no, no, no, no. This is an error. It's going to go away. Dave: Well, I had this conversation, I think it was in 2009. I think the preferential dividend rate was IC-DISCussed going away at the end of 2010. If I have my time horizon. And I remember it was late summer of I believe oh nine, talked to the potential client, they connected me to the CPA, and this was the international tax partner of a top 50 CPA firm. And she said to me, quote, I think you're being reckless even bringing this idea up to my client. I said, why is that? She said, are you not aware of house resolution such and such that hadn't been passed, but the resolution was going to ever go away? And she said, if this is passed, then this will not be usable beyond the 2010 tax share. And she said, we think it's reckless and not even sure why you'd want to bother with it if you can only at max use it for a year and four months. And I remembered saying, I appreciate that. You may not think it's worth it, but I wonder if the client, when he does the ROI calculations, if they might think it's worth it. Because even if they only used it for a year and a half, it still might be worth the cost to set it up, the compliance cost and the cost to shut it down. Brian: That whole analysis took place in 2007, 2010, 2012. I remember, I'm not proud of this, staying up late on New Year's night of 2013, so I could watch Congress vote because they let the qualified dividend rate lapse and then they had to reenact it the next day. And they did it on January 1st, and I sat in front of the TV watching. I was fairly invested in whether they were going to vote for it Dave: Or not. Yeah. Well, I think that's appropriate. You're a little bit like the soup Nazi from Seinfeld. He is got such passion for his customers. Brian: There you go. Yeah, I definitely am passionate about what I do because I love what I do. I couldn't imagine not doing it. Dave: Yeah, I find the same. Brian: And I love helping taxpayers legitimately reduce their tax burden. Dave: Well, and the clients that we help tend to be entrepreneurial type companies, they're not Fortune 500. And I've seen where this can legitimately make a difference in freeing up cash to buy more equipment, hire more people. It's quite a stimulus. Brian: Also not a misconception is Fortune 500 companies can't use a IC-DISC. It's really for private companies. Dave: Yeah. Brian: It's not something that you'll see a lot of or any private public companies utilize. Dave: Okay. Well boy, we've covered a lot. Anything left to cover? Any other misconceptions or opportunities you can think of? Brian: Nothing that I don't think we've IC-DISCussed. Dave: Okay. Well, I have one final kind of fun question. So with the benefit of hindsight, if you could go back in time and give advice to, say your 25-year-old self, what advice might you give to yourself? Brian: It's going to be completely non-tax related. Dave: That's okay. Brian: If you tear a ligament to your knee, get it repaired. I did that and I didn't get it repaired. And ultimately I got a new knee, which works just as well as the original with a lot more probably pain in the interim. Dave: Gotcha. Okay. Well that's good advice. So the takeaway, if you're 25 years old and you have a ligament tear, don't wait 30 years to get it fixed Brian: Or to not get it fixed at all and just get an artificial knee. Dave: Yeah. Understood. Well, Brian, thank you so much. This was really fun. I mean fun by a couple of IC-DISC nerds. I guess not everybody would consider this conversation fun, but I thought it was a lot of fun and I appreciate the expertise that you bring to this matter. Brian: I appreciate the opportunity to be here and chat with you about it. And maybe in the future there'll be some more topics we can talk about. Dave: Yep. I would enjoy that. We should make it an annual tradition. Brian: That sounds like a good idea. Dave: Alright. Hey, have a great day, Brian. Brian: You too, David. Dave: There we have it. Another great episode. Thanks for listening in. If you want to continue the conversation, go to ic IC-DISC show.com. That's IC dash D-C-S-H-O w.com. And we have additional information on the podcast archived episodes as well as a button to be a guest. So if you'd like to be a guest, go select that and fill out the information and we'd love to have you on the show. So it we'll be back next time with another episode of the IC-DISC Show. Special Guest: Brian Schwam.

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Evan is excited to once again be on the sidelines of the Bush's Boca Raton Bowl of Beans. Is Rich Paul the mouthpiece for LeBron James by voicing that the Lakers aren't a championship team? Michigan fired Sherrone Moore and he was detained by police after reports of an inappropriate relationship with a female staffer and alleged assault. Joe Burrow is once again questioning his football mortality. Is he the next Andrew Luck? Learn more about your ad choices. Visit podcastchoices.com/adchoices

Evan is excited to once again be on the sidelines of the Bush's Boca Raton Bowl of Beans. Is Rich Paul the mouthpiece for LeBron James by voicing that the Lakers aren't a championship team? Michigan fired Sherrone Moore and he was detained by police after reports of an inappropriate relationship with a female staffer and alleged assault. Joe Burrow is once again questioning his football mortality. Is he the next Andrew Luck? Learn more about your ad choices. Visit podcastchoices.com/adchoices

Evan is excited to once again be on the sidelines of the Bush's Boca Raton Bowl of Beans. Is Rich Paul the mouthpiece for LeBron James by voicing that the Lakers aren't a championship team? Michigan fired Sherrone Moore and he was detained by police after reports of an inappropriate relationship with a female staffer and alleged assault. Joe Burrow is once again questioning his football mortality. Is he the next Andrew Luck? Learn more about your ad choices. Visit podcastchoices.com/adchoices

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Evan is excited to once again be on the sidelines of the Bush's Boca Raton Bowl of Beans. Is Rich Paul the mouthpiece for LeBron James by voicing that the Lakers aren't a championship team? Michigan fired Sherrone Moore and he was detained by police after reports of an inappropriate relationship with a female staffer and alleged assault. Joe Burrow is once again questioning his football mortality. Is he the next Andrew Luck? Learn more about your ad choices. Visit podcastchoices.com/adchoices

Evan is excited to once again be on the sidelines of the Bush's Boca Raton Bowl of Beans. Is Rich Paul the mouthpiece for LeBron James by voicing that the Lakers aren't a championship team? Michigan fired Sherrone Moore and he was detained by police after reports of an inappropriate relationship with a female staffer and alleged assault. Joe Burrow is once again questioning his football mortality. Is he the next Andrew Luck? Learn more about your ad choices. Visit podcastchoices.com/adchoices

Reaction to Wes Streeting's independent review on mental health, ADHD and autism might divide opinion, but surely we can all agree to be pleased about changes to the law around social media use in Australia. And if not, at least we'll always have emotional support dogs. Hannah and Jen take a rootle through the news and sport this week to discuss all of the above.  Learn more about your ad choices. Visit megaphone.fm/adchoices

Join Jordan, Commish, Pitt Girl, Beth, and our very late-arriving VP of Podcast Production, Arthur. We preview this weekend's slate, Army/Navy, and the Celebration Bowl and explain our love for Prairie View, then preview the FCS Playoff Quarterfinals, D2 Semifinals, and D3 Quarterfinals; touch up on the Coaching Carousel and Tulane's new hire, Will Hall, along with 2 Jobs, 2 Phones, and 2 Hours of Sleep Jon Sumrall, and then we start with the Bowl Previews!! The Sickos Committee Bowl Game Game Show Game! We ask three trivia questions, then roll some DND dice for Scores, Turnovers and Punts! We preview the BUCKED UP LA Bowl, IS4S Salute to Veterans Bowl, StaffDNA Cure Bowl, 68 Ventures Bowl, Xbox Bowl, ENGINE Myrtle Beach Bowl, Gasparilla Bowl, Bush's Boca Raton Bowl of Beans, New Orleans Bowl, and Frisco Bowl, and so much, much more!!See Privacy Policy at https://art19.com/privacy and California Privacy Notice at https://art19.com/privacy#do-not-sell-my-info.

Bush and Richie are in Manchester's Mission Christmas Warehouse, the ultimate 90s toy is revealed and Dave Berry's got a challenge for them.

Explore dwarf planet Sedna through Inuit myth, astrology and essential oils with Elizabeth Ashley and Adam Barralet. Learn how Sedna's courage, retrograde lessons and oceanic wisdom guide spiritual transformation, ritual work and emotional resilience. 00:00 Exploring the Mystique of Sedna10:10 The Transformation of Sedna: From Mortal to Goddess19:56 Astrological Insights and Essential Oils for Sedna30:10 Navigating Challenges: Sedna's Retrograde and Personal Growth39:50 The Power of Essential Oils in Healing and TransformationABOUT ADAM BARRALET Adam Barralet has been observing and living in tune with nature since childhood. Growing up amongst the bushland and wildlife of the hills in Western Australia and residing in various locations around the world has presented Adam with diverse opportunities to access extensive and eclectic teachings about the secrets of Mother Earth. He has used essential oils for over 30 years and teams his experiences with his background in human biology, chemistry, psychology, health sciences and massage.He has now established himself as an international author, presenter, educator and Wellness Advocate, adept at working with essential oils, along with crystals, animal guides, tarot, astrology and mythology. CONNECT WITH ADAM HERE: https://linktr.ee/adambarralet ABOUT ELIZABETH ASHLEYElizabeth Ashley has over 20 books on sale on Amazon under her pen name The Secret Healer. The UK Director of the National Association for Holistic Aromatherapy and an overseas speaker for The International Federation of Aromatherapists, Elizabeth's work focuses on understanding the very earliest energetic relationships between certain plants and the human world, right up the modern-day scientific evidence of healing botanicals.A practicing Melissa priestess, a plant and bee shamaness as well as a bee guardian, she has the unique perspective of having one foot in our three-dimensional scientific reality with the other dancing in the spiritual realms.CONNECT WITH LIZ HERE: https://linktr.ee/thesecrethealer

From a hunting trip to a mining expedition.Follow The Jesse Kelly Show on YouTube: https://www.youtube.com/@TheJesseKellyShowSee omnystudio.com/listener for privacy information.

Guest Helper Dax Shepard joins Jake in-studio. Together, they help a caller whose German in-laws are prone to nudity. Then, they counsel a jealous husband whose doodle is eating his wife's underwear. Plus, an extended conversation with Jake and Dax.Cast your vote in The Helpies: https://weneedtopick.com/helpiesWant to call in? Email your question to helpfulpod@gmail.com.PATREON: https://patreon.com/heretohelppodMERCH: heretohelppod.comINSTAGRAM: @HereToHelpPodIf you're enjoying the show, make sure to rate We're Here to Help 5-Stars on Apple Podcasts.Advertise on We're Here to Help via Gumball.fmSee Privacy Policy at https://art19.com/privacy and California Privacy Notice at https://art19.com/privacy#do-not-sell-my-info.

On this Salcedo Storm Podcast:Congressman Tim Burchett is a Conservative who serves the 2nd congressional district of Tennessee. He serves on the House oversight, foreign affairs and Transportation committees.

It's beginning to look a lot like Christmas and can you hear what I hear? I hear it's after Thanksgiving now and I need to fit in some retro review of movies that could really be Christmas movies, just in an action movie's clothing. In this episode, we find “Lethal Weapon” first under the Christmas tree. I mean, the movie has a Christmas song playing over its opening credits for God sakes! “Lethal Weapon” was a surprise action hit in 1987 that paired Mel Gibson with Danny Glover as L.A. detectives Riggs and Murtaugh. The movie started a trend of hundreds of copycat buddy-cop movies faster than Santa deliver presents on Christmas. The “fun” starts in the movie when the daughter of an old Vietnam buddy of Murtaugh's is found dead. As Riggs and Murtaugh investigate into the death further, they uncover a network of bad little elves delivering drugs from overseas for all the bad little boys and girls. All this happening while Murtaugh has to deal with Riggs' reckless, death wish behavior over the death of his wife. Have a Holly Jolly Christmas with this movie! Is this a Christmas movie? Find out on this episode of Movies Merica! “Lethal Weapon” also stars Gary Busey, Mitchell Ryan, Tom Atkins, Darlene Love, Traci Wolfe, Jackie Swanson, Damon Hines, Ebonie Smith, Mary Ellen Trainor, Steve Kahan, Jack Thibeau, Grand L. Bush and Ed O'Ross. Support the showFeel free to reach out to me via:@MoviesMerica on Twitter @moviesmerica on InstagramMovies Merica on Facebook

BLEAV in Hornets with Will "Dolla Bill" Bush is your go-to podcast for all things Charlotte Hornets. Hosted by Will Bush, this episode brings you a look into the NBA 2025-26 NBA Rookie of the Year leaderboard, possible moves to improve the team, AND MORE!! Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

As U.S. military forces pile up in the Caribbean, pressuring Venezuelan President Nicolás Maduro to run, the obvious comparison comes up with the 1989 invasion of Panama to take out dictator Manuel Noriega. This makes perfect timing for a remarkable new book by journalist Cillian Dunne about Noriega through the eyes of his right hand man, and as Cillian says “attack dog,” Carlos Wittgreen. A young writer from Dublin, Cillian gained extraordinary access to Carlos and to his trove of documents, right before Carlos died a few months ago. The story of Noriega is fascinating and complex, how he was a CIA and DEA asset yet also worked with the Medellín Cartel, how he played off Washington and Cuba, and had a personal dispute with George H. W. Bush who took him down with a shower of bombs and rock music. Carlos is at the center of this drama while leading his own crazy life in the shadow world, getting training from the United States and Mossad and ending up in a Peruvian prison. Sometimes the world chooses you to tell these surreal stories, and it did with Cillian, who makes a great guest on the CrashOut Podcast and takes us down some jaw dropping avenues. You can find Cillian's book and info at: https://www.therighthandmanbook.com/ Check out more on Ioan Grillo and CrashOut Podcast at: www.crashoutmedia.comSupport the show

This weekend was the anniversary of the Pearl Harbor attack, an event few call a "surprise" anymore, considering the evidence that it was provoked and desired to launch the U.S. into WWII. Interestingly, according to Popular Mechanics, UAP czar Luis Elizondo was investigating the UFO subject to "prevent another... Pearl Harbor." This reminds us of the PNAC report on Rebuilding America's Defences, which was thought unlikely to be fulfilled short of a "catastrophic and catalyzing event - like a new Pearl Harbor." Then, President Bush wrote in the White House daily log, "The Pearl Harbor of the 21st Century took place today." Could the "threat" of the UAP be used as an excuse to reorder society again? Tonight, Ryan Gable fills in for Clyde Lewis and talks with UFO researcher and author Walter Bosley. Listen to Ground Zero, M-F, 7-10 pm, pacific time on groundzeroplus.com. Call in to the LIVE show at 503-225-0860. #groundzeroplus #clydelewis #ryangable #walterbosley #AI #PearlHarbor #UFO #UAP

Today, we're taking a trip back to July 22nd, 2021. Join Donny as he sits down with NBC News political analyst and host of MS Now's "Deadline White House," the remarkable Nicolle Wallace. Nicolle has an impressive background, having served as the Communications Director for President George W. Bush and as a senior adviser for the McCain-Palin campaign in 2008. In their discussion, Donny and Nicolle explore whether the GOP will experience a resurgence, why she believes politicians are inherently flawed, insights from her time in the Bush administration, her experiences with the Palin campaign, and much more. Don't forget to rate, review, and subscribe to the show! Learn more about your ad choices. Visit megaphone.fm/adchoices

This special episode is taken from the launch of the inaugural Michael J. Gerson Prize for Excellence in Writing on Faith and Public Life. Through this conversation, held at Washington National Cathedral in November 2025, you'll learn a lot about Michael, and what his legacy means for us now. What you'll hear in this episode is a conversation moderated by Trinity Forum President Cherie Harder on “Conscience, Courage and Craft: The Duty of the Writer in an Age of Confusion.” The all-star panelists are Peter Wehner, David Brooks, Christine Emba, Russell Moore, and Karen Swallow Prior. You'll also hear videos provided in Michael's memory by two of his friends – President Bush, and Bono.“Our responsibility [as writers] is to … remind our readers and our audiences of the good, the true, the beautiful, the virtuous … to show that those things can be lovely, actually, to redefine those words in ways that don't make them smell of just old books and past lectures that we've moved past, but something that can be alive in this moment.” —Christine EmbaLater that evening, Matthew Loftus was named as the inaugural winner of the award. You can find writings by Matthew, and by Michael Gerson, at TTF.org. You can also find the full YouTube video of the evening there. While you're there, why not consider becoming a member of the Trinity Forum? Join us in exploring timeless Christian wisdom together, so you gain clarity and courage for your own life, and help cultivate a renewed culture of hope - including through next year's Michael Gerson Prize.

This offseason, if you'd gone with an LB room of all Devins—White, Lloyd, and Bush—just for the LOLs and the memes, you'd have a playoff-worthy group right now, as all three guys are averaging above 14 PPG. Welcome to the LB position (and IDP for that matter) in 2025! Josh and Adam reunite in the Sode Shack for a celebration of all things Devin, show some love to young safeties who are balling out, calibrate Myles Garrett's sack odds, pour one out for Brian Branch, and much more.0:00 What is this MNF Game4:22 Emmanwori and Winston Jr.12:55 Linebacker Developments34:30 DL Developments44:39 DB DevelopmentsCheck out our brand-new, free IDP start/sit tool, powered by Mike Woellert's weekly projections: https://idpstartsit.com/Subscribe to our YouTube channel for our other shows, The IDP After Show and All IDP.If you'd like to support the show, you can do so for just $5/month over at ⁠theIDPshow.com⁠. We've got some premium features for paid supporters that we know you'll enjoy. Follow us on Twitter ⁠@theidpshow⁠. Thanks for listening!

김영철의 파워FM - 진짜 영국식 영어 518회 - 솔직하게 말해봐~ = Go on, stop beating around the bush

Overview This special episode of the Tick Boot Camp Podcast was recorded live at the 2nd Annual Alzheimer's Pathobiome Initiative (AlzPI) and PCOM Symposium in collaboration with Pathobiome Perspectives. Hosted by Ali Moresco in partnership with Nikki Schultek, Executive Director of AlzPI, this series expands the Tick Boot Camp mission of exploring infection-associated chronic illness (IACI)—including Lyme and other tick-borne infections—to the global Alzheimer's and neuroimmunology research community. Tick Boot Camp co-founders Matt Sabatello and Rich Johannesen partnered with Ali and Nikki to showcase scientists exploring the microbial and immune mechanisms behind neurodegeneration. This episode features Dr. Janice Bush, a PhD candidate at North Carolina State University's College of Veterinary Medicine, whose research under world-renowned Bartonella expert Dr. Edward Breitschwerdt investigates how Bartonella bacteria alter gene expression in the brain's immune cells. Guest Janice Bush, DVM, PhD Candidate College of Veterinary Medicine, North Carolina State University (NCSU) Dr. Janice Bush began her career in veterinary medicine, where she observed a striking overlap between illnesses in pets and their human owners—particularly those linked to vector-borne infections like Bartonella. Now completing her PhD under Dr. Edward Breitschwerdt, she focuses on Bartonella henselae, the bacterium behind Cat Scratch Disease, and its ability to infect human microglial cells—the brain's resident immune defenders. Her presentation, “Bartonella-Infected Human Microglial Cells: Transcriptional Changes Associated with Chronic Neurologic Disorders,” revealed how this stealth pathogen triggers widespread gene dysregulation linked to Alzheimer's disease, psychiatric symptoms, and neurodegenerative processes. Key Discussion Points Dr. Bush explains how Bartonella infection reprograms human microglia, the brain's innate immune cells, leading to hundreds of genes being upregulated or suppressed—affecting energy metabolism, mitochondrial function, cell signaling, and immune communication. These cellular changes mirror those observed in chronic neurological and psychiatric disorders, providing a potential mechanistic link between infection and long-term neurodegeneration. She describes Bartonella's sophisticated immune evasion strategy, including its ability to hijack cellular machinery and increase production of interleukin-10 (IL-10)—an anti-inflammatory cytokine that suppresses immune response, allowing the bacteria to persist undetected. This mechanism may explain why patients experience cyclic flares and remissions, and why Bartonella can linger silently for years. Dr. Bush's findings suggest that even short-term infections can produce measurable transcriptional changes in brain immune cells within 48 hours. If such infections persist for months or years, they may set the stage for neurodegenerative disease, particularly when combined with other pathogens or environmental factors. “If one intracellular pathogen can cause this many changes in two days, imagine what happens over months or years. Bartonella may be the spark that primes the brain for neurodegeneration.” — Dr. Janice Bush Why It Matters Dr. Bush's research offers a groundbreaking look at how a common, underrecognized infection may drive neuroinflammation and neurodegeneration. Her work bridges veterinary medicine, infectious disease, and neurology—revealing how pathogens once dismissed as minor or self-limiting may alter the brain's immune landscape. By demonstrating that Bartonella can infect and manipulate microglial cells, she provides critical biological evidence linking vector-borne disease and cognitive decline, paving the way for future diagnostic and therapeutic innovation. About the Event This interview was recorded at the 2nd Annual Alzheimer's Pathobiome Initiative (AlzPI) and Philadelphia College of Osteopathic Medicine (PCOM) Symposium, held October 3, 2025, at Ohio University in Dublin, Ohio. The event gathered more than 20 leading researchers exploring how microbes, the microbiome, and immune dysregulation contribute to Alzheimer's, dementia, and infection-associated chronic illness (IACI). The Tick Boot Camp Podcast, in partnership with Ali Moresco and Nikki Schultek, documented these conversations to connect the chronic Lyme, infectious disease, and Alzheimer's research communities. This episode is part of Tick Boot Camp's AlzPI collaboration series. Learn More Learn more about the Alzheimer's Pathobiome Initiative (AlzPI) Listen to Tick Boot Camp Podcast episodes, including Episode 406: Pathobiome – An Interview with Nikki Schultek and Episode 101: The Young Gun – An Interview with Alex (Ali) Moresco discussed in this interview.

The guys start the show off reacting to the Chargers beating the defending Super Bowl Champs - how upset is Kap?? Evan Cohen joins the show and Morales asks him about his new nickname ‘Beans,' that he was given for being part of the broadcast for the Bush's Beans Boca Bowl… This turns into a convo about beans, and Producer Lindsey's song about beans that he grandma taught her. It's Day 4 of Ocean Subaru's 12 Days Of Giving to honor and thank local service members - PFC Danela Young joins the show today. A little bit of Lakers talk - Jorge teases an interesting audio clip from LeBron's agent Rich Paul, saying the Lakers aren't real contenders. Learn more about your ad choices. Visit podcastchoices.com/adchoices

This weekend was the anniversary of the Pearl Harbor attack, an event few call a "surprise" anymore considering the evidence it was provoked and desired to launch the U.S. into WWII. Interestingly, according to Popular Mechanics, UAP czar Luis Elizondo was investigating the UFO subject to "prevent another... Pearl Harbor." This reminds us of the PNAC report on Rebuilding America's Defences, which was thought to be unlikely fulfilled short of a "catastrophic and catalyzing event - like a new Pearl Harbor." Then, President Bush wrote in the White House daily log, "The Pearl Harbor of the 21st Century took place today." Could the "threat" of the UAP be used as an excuse to reorder society again? If there is any “alien” technology, perhaps it is hidden behind a veil of confusion; perhaps it is AI, something its engineers can build but not fully understand?*The is the FREE archive, which includes advertisements. If you want an ad-free experience, you can subscribe below.WEBSITEFREE ARCHIVE (w. ads)SUBSCRIPTION ARCHIVE-X / TWITTERFACEBOOKINSTAGRAMYOUTUBERUMBLE-BUY ME A COFFEECashApp: $rdgable PAYPAL: rdgable1991@gmail.comRyan's Books: https://thesecretteachings.info - EMAIL: rdgable@yahoo.com / rdgable1991@gmail.comBecome a supporter of this podcast: https://www.spreaker.com/podcast/the-secret-teachings--5328407/support.

Join me in this powerful conversation with Marva Bush, an elderpreneur, teacher, and guide who helps black women transition from religiosity to true spiritual freedom.In this episode, Marva shares:✨ Her first spiritual experience at age 7✨ The moment she began questioning religion✨ Why so many women are awakening spiritually✨ How to trust your intuition again✨ The difference between fear-based religion and inner truth✨ How spirituality expands your creativity and personal powerIf you're on a journey of self-discovery, healing, or exploring a deeper connection outside of religious walls — this conversation will speak directly to your soul.Subscribe for more conversations on creativity, faith, mindset, and transformation.**UNLOCK YOUR CREATIVE POTENTIAL**Your mindset shapes your reality. Overcome self-doubt, tap into your creativity, and take aligned action toward success. My Creative Mindset Coaching Sessions are designed to help you build confidence, consistency, and clarity. Let's work together to shift your mindset and create real transformation in your life and business.Download here: https://styleofbusiness.gumroad.com/l/creativerebootJoin my Patreon community: https://patreon.com/keetria

This Day in Legal History: SCOTUS Intervenes in 2000 Presidential ElectionOn this day in legal history, December 9, 2000, the U.S. Supreme Court intervened in the presidential election with a pivotal order in Bush v. Gore. The Court issued a 5-4 decision to halt the manual recount of ballots in Florida, which had been ordered by the Florida Supreme Court due to the razor-thin margin between George W. Bush and Al Gore. The justices cited potential violations of the Equal Protection Clause, expressing concern that differing standards across counties for evaluating ballots could lead to unequal treatment of voters.The per curiam order did not decide the case outright but signaled deep skepticism about the recount process, effectively pausing it while the Court considered broader constitutional questions. This stay was the first significant sign that the nation's highest court might ultimately decide the outcome of the 2000 election. Three days later, the Court would issue its final ruling, effectively awarding Florida's 25 electoral votes to Bush and securing his presidency.The December 9 order was controversial not only for its impact on the election but for its constitutional implications. Critics argued the Court had overstepped by interfering in a state-managed election process, while supporters claimed it was necessary to ensure legal consistency and fairness. The episode raised enduring questions about the judiciary's role in democratic governance and electoral integrity.The Court's use of the Equal Protection Clause in this context was novel and has rarely been invoked in similar cases since. The justices themselves noted that the ruling was limited to the specific circumstances of the 2000 election. Nevertheless, the decision left a lasting mark on American law and politics, serving as a stark example of how constitutional interpretation can intersect with high-stakes political conflict.The U.S. Supreme Court is set to hear a major challenge to federal campaign finance limits in a case involving Vice President JD Vance and two Republican political committees. The case targets restrictions on how much political parties can spend in coordination with candidates they support, with plaintiffs arguing that these limits violate the First Amendment's free speech protections. The legal challenge stems from a 2022 lawsuit filed while Vance was running for Senate in Ohio.At issue are “coordinated party expenditure limits” under the Federal Election Campaign Act of 1971, which differentiates between independent spending (unlimited) and coordinated spending (restricted). The challengers argue that the current rules unconstitutionally restrict political speech by capping how much support a party can directly offer its candidates. In contrast, Roman Martinez, appointed by the Court to defend the law after the Trump-aligned FEC declined to do so, argues that without these limits, parties could act as loopholes for donors to evade individual contribution caps—raising corruption risks.A lower court upheld the law, citing a 2001 Supreme Court precedent, but the challengers now argue that subsequent changes in campaign finance law—especially since Citizens United—warrant a reassessment. Three Democratic campaign committees have joined the case to defend the law, represented by attorney Marc Elias. The outcome could significantly reshape the balance between campaign finance regulation and political speech, especially in high-stakes federal elections.US Supreme Court weighs challenge to campaign spending curbs in JD Vance case | ReutersMassachusetts is taking legal action to block Kalshi, a prediction-market platform, from allowing residents to bet on sports outcomes, arguing the company is operating as an unlicensed gambling business. Attorney General Andrea Joy Campbell is seeking a preliminary injunction in state court to stop Kalshi's operations in Massachusetts, marking the first time a U.S. state has pursued a court order against the platform. At least nine other states have issued cease-and-desist letters to Kalshi, but none have yet gone this far.Kalshi offers users the ability to buy “event contracts” on the outcomes of various occurrences—including sporting events—through a platform regulated by the U.S. Commodity Futures Trading Commission (CFTC). The company maintains that its activities are legal under federal law, claiming its contracts are financial derivatives (swaps), not wagers, and thus fall outside the scope of state gambling laws.Massachusetts disagrees, alleging that Kalshi is effectively offering sports betting to users, including individuals as young as 18—below the state's legal betting age of 21. The case highlights a growing tension between federal financial regulation and state-level gambling laws. Kalshi's position has already faced judicial setbacks: federal judges in Nevada and Maryland have ruled that state gambling laws apply to Kalshi's operations, though those decisions are under appeal. Meanwhile, the company has pending legal challenges against other states, including New York and Connecticut.Massachusetts seeks to block Kalshi from operating sports-prediction market | ReutersThe U.S. Department of Justice has filed a lawsuit against the Loudoun County School Board in Virginia, challenging its policy that allows transgender students to use locker rooms aligned with their gender identity. The DOJ claims the policy violates the constitutional rights of religious students who object to “gender ideology,” framing the case as a denial of equal protection rooted in religious freedom concerns. This lawsuit is part of a broader push by the Trump administration to roll back transgender-inclusive policies in schools, sports, and the military.The Loudoun County school board has maintained its gender policy despite federal pressure, citing prior court rulings supporting the rights of transgender students to use facilities aligned with their identity. Critics, including state officials, claim the school has retaliated against students and parents who objected to the policy, particularly in cases involving locker room complaints.The case represents a new front in an escalating legal and political campaign to police gender expression and access, using constitutional arguments around religion and sex-based rights to challenge trans inclusion in public spaces. This comes amid a broader moral panic over gender identity, echoing the structure and rhetoric of the 1980s satanic panic—but with even more tangible consequences, especially for already marginalized transgender youth. While the panic of that earlier era was rooted in fabricated threats, today's version is targeting real people, shaping policies that affect their education, safety, and public presence.US Justice Department sues Virginia school board over transgender use of locker rooms | ReutersIn my latest column for Bloomberg Tax, I argue that Texas' new sales tax sourcing rules expose the shaky logic behind decades of municipal incentives for fulfillment centers—and offer a timely reason to abandon the practice altogether. The recent revision to Rule 3.334 by the Texas Comptroller clarifies that a location must actively receive customer orders—not merely fulfill them—to count as a “place of business” for local tax purposes. That change has triggered a lawsuit from the City of Coppell and other Texas municipalities, who now stand to lose out on lucrative sales tax revenue tied to online commerce routed through local warehouses.But regardless of the lawsuit's outcome, I believe the real issue is the flawed economic development model these cities have been relying on. For years, under Chapter 380 agreements, municipalities handed out infrastructure upgrades and tax rebates to lure backend logistics operations with promises of rising sales tax revenue. Yet these facilities, often low-wage, temporary, and increasingly automated, were never a strong foundation for community growth. Their value was always tied to creative interpretations of tax code language—not meaningful employment or local investment.Now that the tax arbitrage game is falling apart, municipalities should see this as an opportunity to rethink their approach. I argue for redirecting public resources toward workforce development, technical training, and support for regionally rooted industries—investments that actually build capacity, not just capture transactional flows. If a city's financial health depends on how an e-commerce order is defined in the tax code, that's not economic development—it's dependence.Texas Sales Tax Sourcing Fight Is More Reason to Drop Incentives This is a public episode. If you'd like to discuss this with other subscribers or get access to bonus episodes, visit www.minimumcomp.com/subscribe

Here's a tightened, smoother version:Once Every Two Weeks heads back to Tampa for part two of its deep dive into Mighty Joe Plum and their cult‑classic album, The Happiest Dogs—this time without guests, but with even more stories, memories, and unapologetic track‑by‑track nerding out.Mark and Thom start with life updates and live‑show war stories: canceled Bush plans, road trips to Oklahoma, and nights out with Sponge, Local H, Everclear, Counting Crows, and Gaslight Anthem—with plenty of opinions on which aging bands have aged well, and which absolutely have not. That conversation about getting older on stage becomes the framework for the whole episode.From there, they return to Mighty Joe Plum: Florida kids who turned youth‑group friendships into a major‑label deal and a regional hit, only to end up as one of the '90s great “almost lost” bands. They trace the band's path through Orlando station WJRR, producer Justin Niebank, a sound that was “just rock” with a subtle twang, and a history that somehow barely exists online—making this podcast an accidental archive for The Happiest Dogs.Most of the episode is a deep musical dive. Mark and Thom walk through the record song by song, highlighting Brett Williams' vivid but economical lyrics, his shifting vocal delivery, and the way the band quietly bends standard verse–chorus structures into something more interesting. From the opener “Irish” through “Borderline,” “I Fell In,” “Miss Hollywood,” “Stupid,” “Go Now,” “Sweet Orange Marmalade,” “Lumberjack,” and “Please Hear Me,” they talk textures, hooks, and the emotional weight behind deceptively simple lines.They give special focus to the single “Live Through This (Fifteen Stories),” which reached number six on the Billboard Mainstream Rock chart and turned an unlikely image—an ant's resilience—into a surprisingly hopeful rock anthem. Along the way they dig up old reviews, stray blog posts, and even a relic of a band website, laughing at odd U2 comparisons while insisting the song has genuinely held up.In the final stretch, they look at what came after: members moving into new projects, Mark Mercado's later work in A&R, Brett's unfinished Peddling Home material, and how one guest vocal with Jeff (as Horace Holloway) now feels like an “unofficial final” Mighty Joe Plum track. They each name their top three songs from The Happiest Dogs (with “Live Through This (Fifteen Stories)” at number one for both) and invite listeners to queue up the whole album, share their own memories, and argue with their picks—because on Once Every Two Weeks, the nostalgia is real, the music matters, and the conversation is the best part. Hosted on Acast. See acast.com/privacy for more information.

This week on Sunday Wire host Patrick Henningsen is joined by teammates Bryan 'Hesher' McClain and Adam ' Ruckus' Clark, for a critical analysis of Trump's first proper hoax as President – the invention of Venezuela as a "Narco Terrorist State", which seems like Iraq WMDs all over again, only without all the ornate fabricated evidence we saw under Bush in 2003. We'll also look at 21st Century Wire's recent reports which have substantiate Candace Owens allegations of a French-led assassination plot against her. All this and more. Watch this episode here: https://www.youtube.com/watch?v=BEqlv6Zb1qw  This month's featured music artists: Phil Zimmerman, Beady Man Poet, Joseph Arthur, Peter Conway, Peyoti for President & Red Rumble. SUPPORT OUR MEDIA OUTLET HERE (https://21w.co/support)

The boys break down the opening weekend of CDL action, with OpTic Texas starting out 2-0, Riyadh Falcons struggling against Paris Gentle Mates and LA Thieves, and FaZe Vegas starting a comeback train led by Simp.

Sunday Evening- Pastor Larson- Exodus 3:1-21

Gay homosexuals Nick and Joseph review ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠Alice Doesn't Live Here Anymore - a 1974 American romantic comedy drama  directed by Martin Scorsese, written by Robert Getchell, and starring It stars Ellen Burstyn, Kris Kristofferson, Billy "Green" Bush, Diane Ladd, Valerie Curtin, Lelia Goldoni, Vic Tayback, Jodie Foster, Alfred Lutter, and Harvey Keitel.Additional topics include:Halle Berry's child support paymentsQuentin Tarantino's loud mouthAvatar's cultural impactGuac DaddyThe death of Cary-Hiroyuki TagawaJoin us on Patreon: ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠https://www.patreon.com/FishJellyFilmReviews⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠Want to send them stuff? Fish Jelly PO Box 461752 Los Angeles, CA 90046Find merch here: https://fishjellyfilmreviews.myspreadshop.com/allVenmo @fishjellyVisit their website at www.fishjellyfilms.comFind their podcast at the following: Anchor: https://anchor.fm/fish-jelly Spotify: https://open.spotify.com/show/388hcJA50qkMsrTfu04peH Apple Podcasts: https://podcasts.apple.com/us/podcast/fish-jelly/id1564138767Find them on Instagram: Nick (@ragingbells) Joseph (@joroyolo) Fish Jelly (@fishjellyfilms)Find them on Letterboxd: https://letterboxd.com/ragingbells/ https://letterboxd.com/joroyolo/Nick and Joseph are both Tomatometer-approved critics at Rotten Tomatoes: https://www.rottentomatoes.com/critics/nicholas-bell https://www.rottentomatoes.com/critics/joseph-robinson

WSU College Republicans want to build replica of border wall // State spends $500K to clean debris from McNeil Island // GUEST: Rachel Sutherland on Bush funeral // The 2020 presidential campaign may get two candidates from Washington state // GUEST: Republican State Senator from La Center, Ann Rivers, on why she didn’t want an investigation into Joe Fain’s rape allegations // Princeton singers abandon a ‘Little Mermaid’ song over kissing concerns

Mike breaks down new polling showing Trump outperforming both Obama and Bush at the same point in their presidencies despite nonstop media attacks. He unloads on Democrats for expressing sympathy toward narco-terrorists while blasting Trump for cracking down. The show also dives into New York City’s incoming mayor ending homeless sweeps and what that means for public safety. Plus, Mike exposes explosive new details surrounding the long-delayed arrest of the January 6 pipe bomber.See omnystudio.com/listener for privacy information.

Inserted ad free shows:www.patreon.com/dopeypodcastThis week on Dopey! Comedy Legend and serious recovery survivor Darrel Hammond comes on the show! We dispose of a dead opossum. We reads listener messages about Patreon, Pearl Jam, the Charlotte McKinney episode, Spotify reviews, Theo Von speculation, “Many Rivers to Cross,” NA vs AA, and future guests like Tim Dillon. There's a voicemail about colonoscopy propofol and an email from Canadian listener Dylan about secretly smoking purple fent in rehab and still graduating before getting three years clean on methadone. Dave tells his own stories about using in treatment and invites more “using in rehab” emails.The main interview is a long, raw conversation with Darrell Hammond about childhood abuse, feeling like an outsider, drinking his first Bush beers, baseball, impressions as survival, and finally uncovering buried trauma in intense psychodrama therapy. Darrell talks about self-blame around his sponsor's suicide, years of in-and-out sobriety, cutting as a way to control panic and signal pain, and trying to work at SNL while hiding self-harm and drinking after the show. He gets into Clinton, the Comedy Cellar, how he finds the “funny” in impressions, the crack-house story on 137th Street, and the stroke that finally terrified him into fully embracing recovery, meetings, cognitive therapy, yoga, connection, and a “life of consultation.” He closes with his “religion” (improve myself, contribute to others' happiness) and his take on God, gravity, Einstein, and serenity. Dave wraps with Patreon/Zoom plugs, Safe Spot and sticker/mustard ads, a quick Andrew Dice Clay impression, a mini rant about Instagram, and a sincere reminder that recovery is the best thing that ever happened to him. All that and more on this weeks installment of the good old dopey show! Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

Join us with a cup of homemade chili as Cody, Andrew, & Ren discuss why it's a bad idea to dance in horse shit at the Macy's Day Parade, why LA is the New Jersey of California, why you need to watch HEATED RIVALRY, Andrew's critique of I LOVE LA, HOW REN ESCALATED A BOMB THREAT IN SCHOOL, and Cody's loving thoughts on co-parenting a dog! PLUS: Would you hook up with Matt Lauer? Does blocking someone cause too many problems? And is Luigi Mangione the Roxie Hart of his generation??Check out our holiday deals!!Quince: Give (and get) timeless holiday staples this season! Go to Quince.com/pettiness for free shipping on your order and 365-day returns!Good Wipes: Try a FREE pack of Goodwipes! Buy a pack near you, head to GoodWipes.com/tactful - and text them your receipt!Function: Own your health for $365 a year! Visit FunctionHealth.com/tactful OR use code TACTFUL25 for a $25 credit!See Privacy Policy at https://art19.com/privacy and California Privacy Notice at https://art19.com/privacy#do-not-sell-my-info.

A new documentary features testimony from a Pentagon scientist who claims George H.W. Bush privately confirmed to him that alien beings made face-to-face contact with military personnel at a New Mexico air base in 1964 — and that even after serving as CIA Director and President, Bush was told he didn't have clearance to know more.READ or SHARE: https://weirddarkness.com/georgehwbush-aliens/WeirdDarkness® is a registered trademark. Copyright ©2025, Weird Darkness.#WeirdDarkness #UFODisclosure #UAP #AlienContact #PentagonUFO #GovernmentSecrets #AgeOfDisclosure #UFOCoverUp #Extraterrestrial #UFODocumentary