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The biggest opportunities often sit in the work everyone else is afraid to touch. In this episode of the IC-DISC Show, I sit down with Scott Abels, a CPA and business valuation specialist in Austin, to talk about why he built his practice around estate, trust, and gift valuations, the one area most professionals avoid. Scott spent 25 years in corporate finance at Dell and Motorola before launching his own firm. He moved from CFO consulting into valuation, then narrowed further into estate and trust work, an area with its own IRS code sections, examination rates above 20% on large estates, and the highest error rate he's seen. He walked through the landmines, retained rights and marketability discounts among them, where a single mistake can wipe out a client's discounts entirely. What struck me was his case for getting the valuation expert in during planning, not after, when it's often too late to fix anything. The same logic shows up in his turnaround standard of 30 to 45 days and the dozen questions he tells attorneys to ask before hiring anyone. Scott also revealed a project he'd been quietly working on, a plain-English book for Texas attorneys, and his answer for how the busiest professionals actually want to be helped. SHOW HIGHLIGHTS * The riches really are in the niches: narrowing from CFO work to a field with fewer than 10 true specialists turned a commodity service into a moat. * The IRS examines large estates more than 20% of the time, because it knows that's where taxpayers try to avoid taxes, so the valuation has to hold up. * Get your valuation expert involved during estate planning, not after; retained rights and other landmines often can't be fixed once the structure is set. * A buy-sell agreement signed and executed perfectly still won't bind the IRS, which weighs economic reality over legal form every time. * Overstep on discounts and the penalty isn't just losing them; the IRS can throw out your whole valuation and re-value with no discounts at all. * Before hiring a valuation pro, ask their guaranteed turnaround time and whether they offer audit defense; vague answers signal it's a side service, not their focus. Contact Details LinkedIn - Scott Abels LINKS Show NotesBe a Guest About IC-DISC AllianceAbout ETG Valuations TRANSCRIPT (AI transcript provided as supporting material and may contain errors) Dave: Good morning, Scott. Welcome to the podcast. Scott: Thanks, Dave. Thanks for having me. I'm looking forward to visiting with you. Dave: Sure. So where are you located today? What part of the world are you calling into from today? Scott: I'm in Austin, Texas. Cloudy, Austin, Texas this morning and just up the road from you a bit. Dave: Okay, well, that sounds good. So I've been really excited to have you on here. You were a guest a while back. You've kind of had some updates that I want to talk about. So why don't we just talk out. Scott: Talk. Dave: Give me a little bit of your background, you know, where are you from, what you're, you know, how'd you get to this point in your career? Scott: Sure. So I'm a Texas boy, born and raised. Went off to college, majored in accounting, got my accounting degree at the University of Houston and went, went straight into industry. Got my CPA shortly after. After I graduated and went into industry. And I spent about 25 years in what I call corporate America. Dell, Motorola, in corporate finance. And you know, most of my background is running a business division of a larger business. So it's really understanding how businesses work, how the day to day operation works, how's. How does the business model work from a financial perspective? Because I did that for about 25 years. Started my own consulting business about 15 years ago now. Dave: Okay. Scott: Initially, I started out as a CFO consultant, just kind of using the things that I learned in corporate America for smaller businesses in the. Mainly in the Austin area. And really quickly I, I had a client early on who needed help with business valuation, wanted to buy out a minority partner, and so I went away and got the valuation credential, the cva. It's essentially a CPA for business valuation. Dave: Okay. Scott: And I did a couple of these business valuations and I realized several things really quickly, Dave. I realized that these are like business valuation is like a puzzle. It's like a little business puzzle. And it's just perfectly suited to my background in understanding how businesses work. So I really, I like the work and it's well suited to my background. Other things I realized is as a CFO in Austin, I'm probably one of a thousand. Lots of competition, really. A commoditized service at the time that I started out, probably still is. As a business valuation professional, though, I'm probably one of 15 or 20. Okay. And there's probably only, you know, there's probably fewer than 10 of those that specialize and do nothing but business valuation. It's much more of a niche and you know, Much more of a specialized industry. And it just was a great fit with my background. So that's where I am today. I'm specialized in business valuation. And, you know, my background as a CPA and in corporate America has really kind of lent itself well to what I do currently. Dave: Okay. No, I appreciate that oversight. And, you know, my business is somewhat similar that, you know, there's a saying the riches are in the niches, and I'm convinced. But I find most professionals don't have the courage to really truly focus on a niche because to say yes to the niche, you have to say no to everything else. And so I really respect, you know, niching know, you know, kind of highly focused on the valuation. But then it sounds like you've done. You've decided to niche even further. So talk to me about that. I see what's in your background. I assume that's got something to do with does. Scott: It does. And you know, Dave, I'd like to tell you that I planned this whole thing out and that it was all this, you know, deep thought and yeah, this business research and everything else. But it really just has kind of evolved along the way, you know, from doing CFO work, which is pretty broad, to. To doing business. Valuation was, you know, really a specialization move there. But it made sense for my background and it was a, you know, a good opportunity based on. On, you know, what my skill set was and what I found now after doing valuations for several years is that one area that I think has the, you know, maybe a greater need than any other is estate trust and gift valuations. And, you know, the reason, there's really three reasons that I can think of. One is that it's. It has its own specialized IRS rules and regulations for estate trust and gift. So it's almost like there's every other valuation and then there's estate trust and gift that has its own specialized code sections, and it's very different from typical valuations. Another reason is that the IRS really scrutinizes estate, trust and gift valuations more than any other. So, for example, large estates, they are examined greater than 20% of the time when their returns are. Their tax returns are. That's a really high examination rate. And the reason is because the IRS knows that there's ways in there that taxpayers can avoid taxes. And so, as you might imagine, the IRS is not a big fan of taxpayers avoiding taxes. So they're going to examine those, especially the big estates. So specialized rules. The IRS loves to look at these. And the last reason is this is an area that, where evaluation folks make mistakes probably more than any other is what my research has told me. You know, it cries out for somebody to really specialize in this kind of work. And because, like I said, just because not everybody can do this. The problem is a lot of folks try to do this as a one off. And that's where we really end up hearing the horror stories about how the IRS picks these things apart. So for me, where a lot of people see this as an area of risk they don't want to touch. It's an area that I run to because it, you know, again with my specialization in this area, it allows me to work in the here and to see it as a real opportunity to serve clients better than what they might normally get from their, from their okay CPA or from, you know, from many other valuation professionals. Dave: Yeah, and I suppose it's a little bit like you, like a generalist valuation person. Doing a state trust or gift valuation is a little bit like a corporate attorney who really is great at corporate work. M and a contract work. And then they have a buddy who says, hey, we need to do this, we need to set up some, you know, this is this trust and we need to do some gift work. And the attorney says, yeah, sure, no problem. Right? I mean, technically they're qualified, right. They're a member of the state bar, they have a law degree. And so, you know, and the IRS recognizes that degree. But is it kind of a similar thing where you just, people just don't know what they don't know? Scott: It is. And I just look back to when I started doing these, I didn't know about all of the different code sections either. I wasn't doing these things at the time. And when I started doing these a few years ago, I realized, you know, some of the specialized knowledge and code sections that you have, and after doing them for a number of years now, I think I realized it even more. And it just is, it's a flashpoint area for the irs. They know that there is a lot of potential to go in here and claw back revenue because of things like discounts and retained rights. Things that don't come up in normal, you know, discounts come up in normal valuations, but not the way they do in estate and trust and gift valuations. And it's a, it's an area where you can, you know, clients can take advantage of the rules to save themselves significant taxes, but if they don't do it properly or if they, if they overstep the penalties are huge. So not only do they lose what they thought they had in discounts, for example, but the IRS may completely invalidate their whole valuation and go back and value it for them with no discounts. So the penalties are huge here. Which, again, I think is a reason that I see this as a huge opportunity to help clients navigate what is really a minefield here. It's a, it's an opportunity, but it can potentially be a huge downside if it's not done properly. And being able to offer that kind of specialized knowledge, I think is very valuable to clients and especially to their attorney partners. Dave: Yeah, I can understand that. And, you know, is this is when you get, when you pick up valuation clients in this space, is it like it was in the. When you're doing general value valuations where you just get a call from somebody out of the blue and they say, hey, Scott, you know, I've got this trust set up and I need evaluation done. Is that how the clients come to you? Is it just the actual end user calling you, or does it come to you some other mechanism? Scott: So it's. The short answer is no. It's seldom the end user because the end users don't usually know what they don't know. Right. They are reliant upon an attorney. So in almost every case it's going to be in a state and trust attorney who's going to recognize there's a triggering event where they need to get evaluation done and they'll reach out to me or to another valuation professional at that point in time. And so that's where the whole process usually starts. Interestingly enough, what I share with estate and trust attorneys when I visit with them, have a coffee shop conversation, is that it's even better, more advantageous to them and their clients to get their valuation person, regardless of who that is, to get them involved on the planning side way at the beginning of this, when the estate and trust attorney is putting together the whole, you know, the whole package of here's what we're going to do, here's the way we're going to set these things up, and here's how it's all going to flow. Because, you know, sometimes what we find is we do that valuation way later, way after the estate planning has been done, and we find these issues like retained, retained rights, for example, it's too late, then there's nothing else we can do. It's already, it's going to do, you know, it's going to, it's going to be a negative for the clients at that point. Whereas if we had been involved on the front end of the planning in this thing, we might have been able to say, hey, look, the IRS is going to look at that and they're going to disallow that as far as a tax advantage goes. So let's find a different way, you know, to work around that. But all that work, regardless, it comes in through attorneys or their CPAs. Client CPAs. Attorneys and CPAs who have business owner clients who experience a triggering event. And that's how we get involved. Dave: Yeah. And I know, I know that attorneys get a bad rap in certain circles, but I know that you and I, one, you know, we've known each other a while and one thing we each have in common is we, I think in a different life, either or both of us could have very well gone to law school, practice law. I know you have a brother who's an attorney, but I think early in your professional career, I think you had an insight into the legal profession that I think helped develop that appreciation for the profession. Is that right? So tell me about that. I know there's a story, but I really don't remember much about it. Scott: So you've been digging into my background here, Dave, I can tell. And you've done a good job. So early on. You're exactly right. Early on, I was from a small town in Texas called Bay City, about an hour and a half southwest of Houston there, and small town. And I worked for an attorney who was a family friend, a well known guy in the community. We knew him from church and like family and everything, and he was kind enough to let me work for him as a small one man office during the summer and during breaks and I got exposure to the legal profession like, like you could never get today, you know, here I am, a kid in college, don't have, I don't have any kind of legal skills or background or anything, but. But the one thing I was curious and willing to kind of jump in and wanted to learn stuff. And the attorney's name was Lynn Grebe. He was a general practitioner. So I got to see estate, trust wills, I got to see general business stuff. I got to see divorces, real estate, even did some small criminal defense stuff. So he's a generalist. Dave: Yeah. Small town, you kind of have to be. Scott: Right, exactly. So I went to the courthouse and filed suits and filed documents. I did some legal research, some, you know, lightweight legal research, but. And I listened, you know, I drafted documents for him and I just, I got to spend a lot of time with this guy. He was very generous. And as a one man office, I had access to him on a, you know, on a, you know, full day basis. So I got to see how he thinks, I got to see how attorneys work, I got to see how the legal profession works. And what I figured out was it really is, it's a very logical thinking kind of, you know, of a practice of a work. And, and it just thought, hey, you know, I, I like this. It's logical, it makes sense, Communication is really big. And I was always a good writer and I was just kind of drawn to that work. And I got to see again how a law office works early on. And Lynn was really a, was a professional role model for me. My parents were not professionals, business professionals. So he was, early on he was a role model for me as to how you conduct yourself, how you run a business. And, and I just really, you know, kept a lot of those things that I learned from him early on. And so I, you know, when I got out of college, got my cpa, when I started my own business working with attorneys, it was, it was kind of a natural, comfortable throwback for me, Remembering how law offices work, remembering how attorneys think, the time pressures, the schedules, all of those things that go in with being attorneys. It was kind of a, like I said, a natural return to some of those things for me. The other thing you didn't mention is, you're right, I've got a brother who's an attorney, I've got a son who's an attorney. You know, I can't do lawyer jokes anymore. I'm not allowed to do those without really offending family members. I've learned to, I've learned to huddle with attorneys on a regular basis at home and at work. Yeah. Dave: And the other thing that I've noticed About attorneys and CPAs is that, and I think it's part of what motivates them professionally. And when I tell this to attorneys and CPAs, they kind of all shucks, downplay it, but they really are, in many situations, they're a hero, they're a superhero to their clients. They are either saving them from a dire circumstance like, you know, the client was audited and they have to come in and clean up, or they were sued or they're doing planning that, that really relies on that. And I think one of the things that I especially appreciate about attorneys is they are this in some ways, you know, they're right up there, I think, with the cpa and you can make a case of which one is the more trusted advisor and maybe depends on the circumstances. But I've noticed the attorneys I've met, they really relish that fiduciary duty to their clients. They don't take it lightly. And they really are about the big picture and especially on the estate and trust side. I mean, they're doing work that, that's going to survive them and they're, they have to have a long term focus and a patience and a discipline and they have to be willing to push back on the client and say, yeah, I know it's helpful if we value this business at $5 million, but come on, Charlie, this business is worth $40 million. So maybe we can get some discount, you know, and maybe make it valued at 30 or 35 million. But we can't value it 5 million. And if we do, we're just asking for trouble. Scott: So anyway, that's kind of been my Dave: experience of working with attorneys. How has yours been? Have you had a similar experience? Scott: Yeah, and I go back to Lynn, Lynn Grievy, the attorney that I worked for. You just explained exactly the relationship that Lynn had with his clients. You know, these people looked up to him as a, you know, one of the, one of the towers of the community. He really was the guy that, that, you know, that looked out for the, you know, the common man in, in many ways, like you said. So he really was, you know, just a great figure in the little small town when I was there. And so many of the attorneys that I work with now, and especially estate and trust attorneys, Dave, as I work with these folks and, and I know a number of them and you know, and speak with them on a regular basis, even when we're not working on a particular evaluation case. And they are, like you said, they are not just doing a service for that client, they are doing something for that client's children and grandchildren oftentimes. And the clients are trusting these attorneys, especially the estate and trust attorneys, to know this mountain of regulation and to understand how to help them navigate based on their, their particular circumstances, something that's going to survive them and their children and maybe down to their grandchildren. So I agree with you. Most attorneys that I know relish what it is that they do because they can do something that not everyone can do for those clients and they love making clients happy. Dave: Yeah, yeah, that's certainly been my experience as well. Well, why don't we dive just a little bit more into the estate and trust and valuation discount. What are some other, like, if there's an estate attorney Listening to this, what are some other things that maybe they're not familiar with? As far as landmines or opportunities on the valuation side? What are some other things that come to mind? Scott: You know, it's interesting that you, that you mentioned that there's several IRS code sections that deal with very specialized rules. And so we actually, you know, have done some research to find out what are the rules that most often trip up, you know, attorneys and their clients. And we recently put together a white paper that I've shared with a lot of my trust and estate attorney friends of some of the, in this case, the six top things that tend to trip up attorneys and their clients. And it's, you know, it's things like treating a family buy sell agreement as fair market value. Just because you prepare a buy sell agreement and you go through the formal documents and have everyone sign it and you say, hey, here's what the value of our LLC is going to be. Just because you've done everything properly legally doesn't mean that the IRS is going to accept that. The IRS looks at the economic reality over the legal form. So just because you say, you know, hey, we gave this property away, you know, from this client, this client, you know, gave this property away, and so it's not included at his estate, the IRS looks at it differently and they say, okay, you gave it away, but you gave it away two days before you died. You know, this is almost, it's not, you weren't really looking to give this stuff away. You're looking to avoid taxes to your estate, right? Or let's say that the client says, hey, I'm giving away this, this, this business interest, you know, to my kids, but I'm retaining the right to, to make dividends, you know, from that business interest. The IRS looks at that and says, you're like, we call that retained rights. The IRS says, hey, you're retaining, you know, certain rights to that business that suggests that you still control it. So guess what? That business interest, you know, for $30 million that you said you gave away is not part of your estate. You effectively kept that. We're going to pull that back into your estate now and you're going to owe us taxes on that. And you've got a huge estate. So this means that your marginal tax rate on that business is, you know, it's astronomical. So, so those are some of the types of things. But it's, you know, it's knowing specialized rules like, you know, retained rights. It's another area where the IRS really gets folks is in discounts. Dave: Okay. Scott: Oftentimes. So discounts are a legal tool to use to represent a market reality. And so let me just give you an example there. You know, we have what we call a marketability discount that we can take on a business interest. And what that means is I can't turn this into cash very easily. A marketability discount shows the market reality that my privately held business, if I wanted to liquidate it, it would take me some amount of time and probably a lot of time, probably many months to liquidated. And therefore a, an informed investor would pay me less for that. They would discount that. Dave: That's a, sooner you want to close, the bigger the discount. Scott: Right? Dave: I mean, if you went to an arm's length transaction, that said, I have this $50 million business that would normally require a year of due diligence and you say to them, what will you give me to close on this business in one month? Well, they naturally are going to put a huge discount on that to account for the fact that they're having to skip their normal due diligence to offset their risk. Scott: Yeah, it really is a risk and return thing, is what these discounts represent, but it represents a market reality. Okay. What you can't do, though, what the IRS really frowns on is when maybe, let's say it's a CPA or somebody who only does valuations part time and they, you know, they're going to go look and they're going to say, oh, okay, for, for this type of asset, the average marketability discount is 35%. So boom, there we go. We're going to put 35% on it. They don't bother to explain it in the report because there's nothing to explain. They just went and found the market average. And the IRS is going to say, absolutely not. The discount needs to reflect the market reality of what's going on here. And, and using an average is not acceptable. And there's tons of court cases that show this. Now, if you went, for example, and found a court case with an asset that was very similar to yours, and they took a 50% marketability discount because of certain market realities with that business, and you and your business was very similar and had the same set of facts and circumstances, you might be able to take a 50% discount, but you've used a court case or you've used, you know, solid reasoning for how you did that. You didn't just take an average. So discounts are a huge area that the IRS loves to attack. And then like I said, the Last thing, really is the overriding theme in so many of these estate, trust and gift rules of the IRS is valuing the economic reality over the legal form. So just because you say that you gave something away, if you retain the right and use, you know, the ability to use it and to enjoy it and to have certain rights, the IRS says, I don't care that you've got a legal document that's signed. You didn't really give away those, those things from an economic perspective. And so you lose your discount and we're going to hit you where it hurts, which is in tax dollars. So that's what makes, you know, this area of specialization, you know, so difficult for a lot of folks. You don't want somebody who dabbles in this stuff. You really need to know these rules and to have dealt with them and to be experienced in this. Dave: So that's a really interesting point on the discount because, and I guess it's because these are related party transactions is what causes the scrutiny. Because if you have a $50 million business and you have a unrelated third party and they strike a deal to buy the business for $25 million and that's what everybody agrees to, then that's the price. And there's really no way for any other entity, a government body, a bank, anyone else, to really question it. Or conversely, if they're. A bidding war happens and that $50 million business sells for $100 million, that the contract governs it. As long as, you know, it meets the elements of a contract, that contract is valid. And it just strikes me that I could see somebody being tripped up on this because like you said, they could have all the I's dotted, the T's crossed, it being notarized, being signed by all the parties, I could see all that happening. And it seems like that $50 million business that you valued at $25 million, on the surface, everybody may think, hey, we're in great shape, I's dotted, T's crossed, everybody signed it, we had it notarized, we signed in a fancy office, everybody was sober, we're good. So is that, is it the related party aspect that creates the nuance and the difference? Scott: That. That is a big part of it. So in estate trust work, we're talking about, you know, it's clients that are doing things for themselves that often involves their family members or close friends. And so that's exactly what it is. So if, like you said, if, you know, a sale to an unrelated third party, that's market value, unless there's something else going on under the table. Otherwise, it's, by definition, it's what the market would pay and, you know, a buyer who doesn't have to buy and a seller who doesn't have to sell. But when you're doing these things, when you're gifting something to your children or to your spouse and you're assigning a value to that, it's a much different story, right? Because now it's, that's a family member or a person that's close to you. And you know, the real thing here, that that's, that that causes the friction, Dave, is that, you know, IRS rules allow people to take advantage of certain things to pay less taxes. There's certain things you can do. You can take discounts. The thing is, you can't take, you can't just willy nilly take discounts. They have to be properly supported and they have to be market based. And, and unfortunately, those things are not clear and objective. It's like, okay, you get, you do 1, 2, 3. And it works perfectly every time, right? There's a lot of subjective knowledge that goes into this, but at the end of the day, it needs to make sense to the irs. And they make the assumption they're at, they're adverse from us, right? From us and our clients. And their assumption is this thing is probably wrong unless you can prove to me that it's right. And that may not seem fair, but oftentimes that's kind of the way it is with the valuation. So it's really important to prepare that valuation from the perspective of, I'm expecting that the IRS is going to ask me these questions and they're going to push on me on these areas. And so I want this report to be so clear, when they look at it, it's like, okay, well, I see what he did. I may not fully agree with it, but what he did was reasonable and he didn't take any crazy positions. As opposed to just doing a standard valuation where you don't really speak specifically to some of those issues. You leave those areas of interpretation open for the irs and they're going to take advantage of that every time because they've done way more of these than our client has. Right? Dave: Well, I couldn't. But I always thought that once you did the valuation, you were done, you washed your hands of it. You said, hey, that's it, we got this crazy 80% discount. I'm done, I've washed my hands of this, and I never am going to be asked about this again. Is that how it goes. Scott: And I'm sure that you're being facetious when you ask that question. That's how it goes with some evaluation professionals, unfortunately. But that's not how it goes at atg. The way that we do these things, when we do evaluation like this, we always offer what we call audit defense. And you know, what that means, is that if the IRS picks this thing up and does a first line of examination of this, we're going to represent you. Whether that means sitting down with him face to face or answering emails or getting on a zoom call, we're going to defend our work. And so we're going to talk to the IRS and say, hey, look, here's what we did. Here's why we did it. And, you know, the IRS doesn't always have to agree with you. That's okay. They may not agree with you on everything. They probably won't. But as long as you. As long as you can clearly explain and it makes sense from a market perspective, you're going to be okay. And so when we prepare these things, we know that we are going to be having to explain this to the IRS potentially, and that's the perspective that we take. You know, one of the things we. That we typically say is we think like the irs, before the IRS ever shows up, we're thinking like, okay, what are the questions that they're going to ask? What are the areas that we need to really do? Make sure that we've got this thing perfectly buttoned up and prepare that. Like, we're going to sit down with an IRS agent who's angry and hasn't had his coffee on that day. And so we do that in advance for every one of these, knowing that we're going to. That we're going to be. That we're going to be on the hook if they examine this thing? And so we're never. We don't ever leave the client, you know, hung out to dry. It's like, okay, I do see that from time to time where clients come and they've got a. They've got evaluation, or their attorney comes and says, hey, we got this valuation. And it seemed really great, but the IRS has got all these questions about this 80% discount, and we don't know how to answer them. And we can do what we can do to try to, you know, to try to help the situation. We can't fix those things that, that, you know, if it's. If they've taken. If somebody else has taken a position that's not defensible. Not a whole lot we can do, but hopefully what we can do is just to help to, you know, to smooth it as much as possible or to prepare the client in advance for, you know, for what is likely to happen here is oftentimes what we do. Dave: Well, it sounds like your approach is more thorough and probably takes more time than just, you know, somebody who, you know, has some boilerplate language. They do 10 minutes of research, they say the average discount for this industry should be 40%. They plug it in, they have a five page report and they say that's that. You know, is this one of those things of you, you get what you pay for? It is. Scott: It is. It definitely takes more time for us to do it the way that we do it, which is building that report, assuming that the IRS is going to ask us questions, takes more time and it costs the client a little bit more to do that. But the downside is such that it more than pays for itself. If you think about it, we're, you know, I talk with the clients, with attorney referral partners about this. Where would you rather your client be? Would you rather them be elated about that 80% discount that they got that is not defensible? Or would you. Are you still going to be there when the IRS examines this? They got a 1 in 5 chance of examining it. Are you going to want to be there when you have to give them the bad news that the IRS disallowed the discount? And the problem is, Dave, that if the valuation is off significantly, the IRS doesn't just say, oh, no, that's not 80, it should have been 50%. So we're just going to take the delta. They look at it and they say, it's 80, it should have been 35. You guys screwed this up so bad that we're going to disallow the whole discount. And oh, by the way, that other discount that you took to, you took a control discount, it's automatically disallowed too, because you have so egregiously misstated this. And they can take the final step of saying, we're going to disallow the whole valuation here. We're going to set the value and you don't get any discount. So that's the absolute worst that could happen. But think about it. When they disallow that, that big discount that you've promised your client, and they've probably put the money in the bank and maybe even spent it, now you got to go back and say, hey, we don't. Not only do we not get that. That 50 or 80% discount, but you got to turn around and pay taxes on that whole amount. And, you know, for these larger estates, it could be millions of dollars. It's oftentimes. It's always thousands, hundreds of thousands, oftentimes millions of dollars that the client didn't think they were going to have to pay. They were super happy when they got that really cheap valuation. But. But it's like, okay, would you have paid, you know, 25 or 30% more for the valuation if. If you would have known that it was going to save you this whole debacle? Dave: Yeah. We're talking thousands of dollars in additional fees versus millions or tens of millions of dollars of tax exposure. Scott: Absolutely. That. That is potentially it. So I have never seen a case where, when the IRS reviews these things, where the incremental fee, you know, that the client, you know, would have paid is more than the, you know, the exposure that they have to the irs. It's always, you know, a multiple of that. So that, you know, the easy way to say it is there's huge downside here. And a lot of times, if it's a big estate and, you know, and there's some thorny issues involved, it makes much more sense to go ahead and get these things done right the first time. Dave: Okay. And, I mean, I. I know a lot of attorneys and some of the estate planning attorneys I know just getting ready for this call, I'd asked them, like, what are some of their frustrations with valuations? And one of the things they said is just re. Is responsiveness. They said, there are some firms out there. They said, you know, we're kind of under the gun. We brought the valuation person in too late, and they need three months to do this valuation. And, you know, sometimes it's a part of a large bureaucratic organization, and it's just, you know, there's just that. And my sense is that you all, being a boutique firm, focused purely on this, I'm guessing you have service options where you can turn things around more responsively than, you know, months. Is that true? Scott: Yeah, that is absolutely, Dave. You know, our standard Turnaround is usually 30 to 45 days. Oh, wow. Dave: Okay. Scott: You know, for an estate trust or gift valuation. And we, you know, we don't. As part of our standard package, we don't offer it quicker than that. We can deliver sooner than that. But of course, it's going to be an additional fee if you wait till the last minute. Yeah. Dave: You're paying overtime for your team and Scott: all somebody's got to sleep less when we do this thing and somebody has to sleep less. Dave: And, and that's what they're paying for. Scott: They're paying for those hours of sleep that they missed. But, but you know, Dave, I put together for, for some of my referral partners, I put together a list of 11 or 12 questions that, that they should ask or that they should think about when they're looking for a valuation professional. And this is one of them. You know, you know, one of the questions is do you have the, do you have evaluation credentials? Some of those are easy, but you know, another question is what's your turnaround time on these things? And, and if they say, oh, it's, you know, 60 days, 90 days, we don't know. Those are all signs that either they don't know what they're doing and you know, it's a crapshoot as to how long it's going to take them or they're busy. The valuation is not really their primary line of business. Oftentimes it's happened with CPA firms. Tax, tax or audit is their primary focus. Yeah, maybe the two or three folks that do business valuation part time are slammed with tax deadlines. And so, yeah, so if you call Dave: them in late January, good luck in getting anything done before May. Scott: I have this happen all the time where clients, you know, they don't get any responsiveness during tax season because they, their CPA or you know, a well known firm here in town who may have evaluation person or two that do this stuff. They can't get to it because their primary focus is tax or audit. And even worse is when the clients have questions about evaluation that their CPA firm valuation department did and they can't get anybody to call them back because they're slammed with deadlines. So just, it's another good reason why, you know, I encourage clients or referral partners to ask about those things on the front end. You know, what's your turnaround time? And you know, do you have a guaranteed turnaround time? Do you have, do you offer audit defense if you don't, why, you know, with the big firms, with the, you know, the large regional or national firms, the reason they don't is because they don't have to. They can afford to charge you whatever they want. Dave: Sure. Scott: But you know, but attorneys should ask those questions up front when they're interviewing potential valuation professionals. Ask those questions and you know, get answers on those things beforehand so that you're not, you know, three months later waiting to get that information. Dave: And yeah, it really sounds like you really could be a great resource for estate attorneys. You know, have you ever thought about writing a book or something geared. Sorry, I should have waited for you to finish your drinking coffee. Have you ever thought about writing a book like, geared specifically toward estate planning attorneys on some things they might need to know about valuation in the estate, trust and gift valuation world? Have you even thought about it, Scott? Scott: You know, we should have done the Tonight show together. You could be Ed McMahon and I could be Johnny Carson or Vice, but. Yeah, you're kind enough to bring that up, Dave. Actually, I have just recently written a book. It's actually in print now. I just. I just yesterday, probably two or three weeks away from having copies in my hand. And the name of the book is Business Valuation A Plain English Guide for Texas Attorneys. Oh, wow. Dave: Okay. Scott: It's exactly what it sounds like. It's written in plain English. There's no technical jargon, no acronyms, no mathematical formulas or anything else. What we did was, you know, we wrote a book that. That answers the questions that attorneys have most often. Do I need evaluation? Does it need to be certified? What are the landmines I should look out for? Is there certain terms that I need to understand in order to be conversant in this? That's what we've done. We've written a book. I go around meeting attorneys on a regular basis, as we do, networking, like we all do, and meet them oftentimes in a coffee shop. I call those coffee shop conversations, where it's just a casual conversation with an attorney, and he may. He or she may bring up a. An issue, you know, a specific issue they have with a client or something, and we can just. It's just a casual conversation. And that's what I want this book to be, is I want it to be like a coffee shop conversation where we can just. We can talk about, you know, the basic questions that they need to know. They don't need to know how to do a DCF calculation or a capitalization of earnings. They don't need to worry about what multiples are or anything else they need to know. They just need to have their basic questions answered so they can advise that client properly. Do we need to get an expert involved or do we not? And that's what we've done with this book, and I'm very excited about it and looking forward to. Dave: Yeah. So by the time this episode goes live, I expect your book will be out. And, you know, it's funny, in my niche tax arena of the IC Disc. I always tell our clients and advisors because they always kind of get overwhelmed with the details and the nuances, and they're trying to make sure they remember it. And every year, the same controller has the same question year after year, and they feel bad about it because, like, Dave, I know I asked you about this last year, and I'm asking you again, and I always tell them, I say, hey, look, I deal with this 365 days a year. You deal with it one day a year. And I. And in fact, I just had this call with a client yesterday, and I said, kayla, all you need to know about the IC disc is my phone number. And I'd argue that's all the attorneys need to know. They just need Scott's phone number, because all the other pieces you can take care of. Scott: Absolutely, Absolutely. And that's, you know, that's why I wrote the book, was just to. To be able to be a simple guide, you know, for attorneys to say, what do I do next? What are the questions that I need to. That I've got, and what do I need to do next? Dave: And. Scott: And you're right. Ideally, let me worry about the details, and I can take them through those details and as much, you know, take as much time as they would like. But ultimately, usually when I deal with attorney referral partners, they're just looking for that. That basic guidance. What do we need to do here? What should I look out for? Those types of things. So it's the approach you take with your clients? Yeah. No. Dave: So even though the book is really geared toward the attorney, if you. If the attorney had a client who was, you know, like, say, an engineer, you tend to be detail oriented and is really pushing back. And they say, well, my research says I should be able to get a 70% discount on this. Now, would the book be written in simple enough terms? That attorney could give a copy to a client who's detail oriented to at least cause the client to say, okay, all right, I get it. It's more complicated than I thought. So do you think it's plain language enough for a business owner or somebody, A client of a c. Of an estate attorney? Scott: Yes. The short answer is yes, Dave. I wrote it specifically for attorneys because those are the folks that I talk to the most often, and they're the primary referral partners, the primary point of contact I have when valuation issues come up for a client. But, you know, this book, you know, it would be very helpful for attorneys, CPAs, wealth planners, or the top folks that would find this thing Interesting. And. And it really is written in simple, easy to understand terms. And it covers some of the primary reasons why they might need evaluation. Things like M and A, estate and trust, divorce, business disputes, or IP valuations. And it gives just the basic questions that they need to understand to be conversant enough to know what they need to do next. And I give some very simple but practical examples for most of the issues. Most of the questions that I answer in there, I give simple examples. Here's an example of how this works or how it worked in the past with a client so that they can quickly and easily consume the things that they need to figure out. What are the next steps here? So there. No, no CPA is going to sit down with this book and say, okay, this is going to teach me everything I need to know to do evaluation. It's not meant for those folks. There's plenty of those out there that are written by people, you know, that have every detail in it. Dave: Yeah, textbook type. Scott: Exactly. This is really meant to be just a reference guide, a place to, to guide you so that you can figure out the next steps. Dave: Okay, well, hey. Well, Scott, I think this has been your second time on the podcast. It's been even more fun the second time. As we wrap up here, is there anything I didn't ask you that you wish I had? Scott: I wish you would ask me about my dog, Buddy, my office mate here, but otherwise, I, you know, I. There's nothing that really comes to mind that I could think of, honestly. I think we had a really good discussion about these issues. And, you know, the main thing I would leave you with and your audience with is I enjoy, you know, talking about this. This is, like you said, this is what I do seven days a week. And anytime that somebody has a question about evaluation, especially the state trust and gift valuations, I'm always happy. It's easy to find my contact information on LinkedIn and I'm always happy to have a conversation and, and if I can't help, you know, the person, then I can always point them in the right direction. Happy to be a resource for you, for your clients, for anybody who's got a question. Happy to do that. Dave: And just curious, do you, like, charge for a preliminary conversation like that? Scott: We never charge until the. And unless the client decides to engage us to do the work. So all my conversations are free up front. And, and that's, you know, that's just the way that we do business is we can give you honest information and have that, that, you know, simple conversation with you up front so that you're armed with what you need to make that, well, awesome. Dave: Well, Scott, this has been a lot of fun. Best of luck in the release of your book. I'm looking forward to getting a copy of it. Scott: Thank you, Dave. It's been a pleasure to be on with you again. I appreciate the opportunity. Dave: All right. Hey, you have a great day, buddy. Scott: Thanks.Special Guest: Scott Abels.

Woodward & Whit: 6/17/26 Complete Show - With the President in France for the G7 we get the latest from London. Also, back to a green reflection pool in D.C. after a $13+ million repaint and repair.

Pete Oswald sits down with me to talk about his fatherhood journey. We talk about the values he looks to instill into his kids. In addition, we talk about how his kids are sometimes brutally honest with feedback on his work. After that we talk about his latest book, Kindergarten Gets Ready. He shares the inspiration behind the book. We talk about his creative process. We even talk about the ProStars cartoon series from back in the day. Lastly, we finish the interview with the Fatherhood Quick Five.  About Pete Oswald Pete Oswald is a #1 New York Times bestselling illustrator of The Bad Seed, The Good Egg, The Cool Bean, The Couch Potato, and The Smart Cookie all authored by Jory John. Pete's author debut, Hike, was shortlisted for the CILIP Kate Greenaway Medal and received 5 starred reviews. Pete is an Annie Award-nominated animation production designer best known for The Angry Birds Movie franchise, Oscar Nominated ParaNorman, and Cloudy with a Chance of Meatballs. He lives in Los Angeles with his wife and three kids. Make sure you follow Pete on Instagram over at @peteoswald. Also make sure you pick up his latest book, Kindergarten Gets Ready wherever you purchase books, especially your favorite independent book store. Troomi Is This Week's Sponsor  As a pioneering provider of safe technology for children, Troomi Wireless is dedicated to helping children develop healthy digital habits. In addition they look to help with fostering mental wellness and balance. Troomi creates a safe and secure digital environment, shielding kids from predators, bullies, screen addiction, and other online dangers. Through innovative solutions, including real-time parental insights and mental health dashboards. Troomi helps families navigate the digital world confidently. Focusing on prevention, awareness, and empowerment, Troomi provides the tools kids need to excel academically, pursue their passions, and grow confidently in today's digital age. For more information, visit Troomi.com  About The Art of Fatherhood Podcast  The Art of Fatherhood Podcast follows the journey of fatherhood. Your host, Art Eddy talks with fantastic dads from all around the world where they share their thoughts on fatherhood. You get a unique perspective on fatherhood from guests like Bob Odenkirk, Hank Azaria, Joe Montana, Kevin Smith, Danny Trejo, Jerry Rice, Jeff Foxworthy, Patrick Warburton, Jeff Kinney, Paul Sun-Hyung Lee, Kyle Busch, Dennis Quaid, Dwight Freeney and many more. 

Like & Subscribe to GET SIMPLIFIED!InstagramThe Podcast: @thesimplemanpodcast Come Train with Us: @simplemanmartialartsHosts:@bjjdamien@nickyrod247@ethan.crelinsten@nickyryanbjjProducer:@allywolskiMarek Health:

Main point: The outcome of your struggle with sin depends on your view of God. 1. Your Temptation 2. Your Resources 3. Your God 4. Your Birth

I got out late today. Waited for the rain to move off. Talked about NMS and the Walker and Cooper book Dawn of Mankind. Among other things.

This week, Trace and Julian accidentally stumble into what may be the most in-depth discussion of a certain food-based weather movie ever recorded. To determine whether giant pancakes, spaghetti tornadoes, and burger-based weather systems would actually be fun or the beginning of humanity's downfall, Trace recruits our associate producer, Sabrina Capello. Longtime listeners may know her as the person who bullies us on social media, but today she joins the show in her true role: professional opinion haver and alarmingly dedicated Cloudy with a Chance of Meatballs expert. What begins as a whimsical thought experiment quickly turns into a shocking investigation into a world far more horrifying than the movie ever suggests.QUESTIONSTrace: “Should it start raining food tomorrow (i.e. Cloudy with a Chance of Meatballs), what would be the worst food weather?” from ConnorDo you have an absurd question? Maybe it's silly idea you had, a shower thought about the nature of reality, or a ridiculous musing about your favorite food? If you want an answer, no matter the question, tell us!HOW TO ASK A QUESTION

This week we will be taking a look at the 2026 sci-fi adventure film PROJECT HAIL MARY. It was produced and directed by Phil Lord and Christopher Miller (the team behind Cloudy with a chance of Meatballs, The LEGO Movie and Sony's Miles Morales Spider-verse franchise) and based on the novel by Andy Weir (author of The Martian). In the film, science teacher Ryland Grace (Ryan Gosling) wakes up on a spaceship with no memory of who he is or how he got there. As his memories slowly return, he discovers that he must figure out the puzzle behind a mysterious substance that's causing the sun to die out -- but he may not have to do it alone…for a lone alien is also on the same mission as his star is also dimming from the same mysterious substance and not the two of them have to team up to save both their worlds. Tune in and find out what we thought.

雨は降らなかったが、曇っていたのでマシだった。 Youtube ：Runcas180 twitter：@runcas180 instagram：panhead pinterest: スポーツ・シューズ twitter：@ … 続きを読む 2207_2026/05/28 cloudy running 8.7km

It's cloudy again in Philadelphia.  Charles and Mike check in on the latest from the NBA & NHL playoffs, including both Philly teams being swept, a controversial Victor Wembanyama ejection, and trouble watching games while traveling.  Then the guys discuss the upcoming NFL Schedule reveal, react to the unsurprising announcement of Cowboys/Giants Week 1 on SNF, debate the 76-team NCAA Tournament field, and more!  Plus, Jason's Wormbyte features a note on golf TV coverage ahead of the PGA Championship, and Dr. Mike Smith will NOT be back in the saddle this weekend at the Preakness. 

Greg & J.D talk about some of the 49ers surprising and not so surprising 2026 draft selections and break down some of Head Coach Kyle Shanahan's reactions to the team's selections. The guys also talk about the Warriors unsure future as they breakdown some Draymond sound and Walter's World famous Take it or leave it segment.See omnystudio.com/listener for privacy information.

Weather and global conflicts. It's all being surveiled by NASA. Ben Jarboe goes behind the scene with Mike Humber. Humber is NASA Harvest Data Lead and NASA Acres Deputy Director. The data collected by NASA satellites allows monitoring of crop conditions, water availability and much more. Jarboe finds out about what they learned when war erupted between Ukraine and Russia, and how the ongoing war in Iran is disrupting food production and movement. Cloudy and windy for our Tuesday. Stu Muck says the winds will be most noticed today, but there's hit and miss chances of rain for the next 48 hours too. Used equipment prices are holding firm rolling into spring planting. Ashley Huhn with Steffes Group Auctioneers says the trends they see in March sales attest to continued interest in quality used equipment. Paid for by Steffes Group. Louisianna corn growers got a nasty surprise on March 17th. An unexpected freeze! Dr. Shelly Kerns, corn specialist at Louisiana State University Ag Center in Winnsboro, says the calls started streaming in at dawn. Kerns encouraged growers to remain calm and give the plants a few days to recover. Ultimately though, 60-70% of impacted acres had to be replanted. That brought another unique set of challenges. Kerns says growers, including herself, were unable to find hybrid varieties that they wanted. That brought more anxiety in a year where costs were already high, and market opportunities already curtailed. Oil is back in the headlines for traders today. John Heinberg, market advisor with Total Farm Marketig, tells Pam Jahnke that the standoff with Iran is manifesting itself in higher oil prices and more demand for ethanol.See omnystudio.com/listener for privacy information.

In 2015, Matt Damon found himself stranded on Mars in The Martian, an adaptation of Andy Weir's novel of the same name, and had to improvise unlikely solutions in order to survive and get home. In 2026, Ryan Gosling finds himself stranded in outer space in Project Hail Mary, an adapation of Andy Weir's novel of the same name, and has to improvise unlikely solutions in order to save Earth and get home. It's fair to say that we're on familiar territory here, but who cares when it's this entertaining? Directors Phil Lord and Christopher Miller, known for gloriously imaginative and daft comedy, manage the competing tones in Project Hail Mary beautifully, moving easily between wacky discovery, dramatic reveals, and earned sentimentality, and never failing to show care and an instinct for the value of the image - some shots are breathtaking. Like Weir, they're unafraid to cannibalise their previous work in search of useful ideas, reworking the monkey thought translator from Cloudy with a Chance of Meatballs into a computer that allows Gosling's reluctant hero to communicate with Rocky, the alien he meets. In this and elsewhere throughout, Project Hail Mary shows the same reverence for scientific inquiry and application of intelligence to problem-solving that The Martian did, which is a pleasure in itself. There's a huge amount to like here, at least until the long and excessively detailed ending, which sadly drags things down a little. We urge you to see Project Hail Mary while it's in cinemas - it's a massive crowd pleaser and one of the most satisfying experiences we've had at the pictures in a while. Amidst all this, we also discuss Gosling's particular brand of stardom and place in the Hollywood hierarchy in comparison with Leonardo DiCaprio and Timothée Chalamet, between whose names José feels Gosling gets smothered. Recorded on 1st April 2026.

Rather a chilly one. I was slightly under dressed, but managed to work up a sweat anyway. Talked Satisfactory, Wandering Inn, writing, and the lilacs. So many lilacs.

More of the funniest reviews on the internet! We read reviews for an arcade/bowling alley, where people spend huge amounts of money, only to be furious at huge claw machines, that people claim are "rigged". A Knoxville, Tennessee landmark, where people can pay a fee to look out over 2 story buildings. A public pool, where you come for the cooling water, and stay for the goose feces & much more!!   Join comedians James Pietragallo & Jimmie Whisman as they explore the most opinionated part of the internet: The Reviews Section!   Subscribe, and we will see you every Monday with Your Stupid Opinions!! Dont forget to rate & review!!   Go to shutupandgivememurder.com for merch & more Check out James & Jimmie's other podcasts, Small Town Murder & Crime In Sports on Apple Podcasts, Spotify, or wherever you listen to podcasts!!   Download Cash App Today: https://click.cash.app/ui6m/ll83i4f7 #CashAppPod. Cash App is a financial services platform, not a bank. Banking services provided by Cash App's bank partner(s). Prepaid debit cards issued by Sutton Bank, Member FDIC. See terms and conditions at https://cash.app/legal/us/en-us/card-agreement. Direct deposit and promotions provided by Cash App, a Block, Inc. brand. Visit http://cash.app/legal/podcast for full disclosures.

1:38 - the news 6:09 - jerks of the week 8:36 - MacGruber 14:56 - The Chaser 15:28 - Mother 17:08 - Taken 20:57 - Speed Racer 21:42 - Synecdoche, New York 22:48 - WALL-E 24:15 - The Dark Knight 26:36 - Swing Vote 29:45 - Tropic Thunder 32:37 - Burn After Reading 34:21 - Slumdog Millionaire 40:12 - Milk 48:41 - Gran Torino 55:10 - The Curious Case of Benjamin Buttfuck 1:06:29 - Paul Blart: Mall Cop 1:09:43 - Precious 1:15:06 - Dragonball Evolution 1:18:36 - Drag Me to Hell 1:24:15 - Crank: High Voltage 1:25:36 - Fish Tank 1:28:28 - The Time Traveler's Wife 1:29:35 - Triangle 1:30:05 - A Serious Man 1:30:52 - Cloudy with a Chance of Meatballs 1:31:19 - Clash of the Titans 1:32:53 - How to Train Your Dragon 1:33:37 - Toy Story 3 1:37:31 - Tangled 1:38:04 - Machete & Black Swan 1:39:35 - The Social Network 1:40:33 - True Grit (2010) 1:41:38 - The Fighter 1:42:43 - Rango 1:43:42 - The Artist 1:44:38 - Super 8 1:45:48 - The King of Kong 1:52:33 - Punch-Drunk Love 1:56:09 - No Country for Old Men 2:01:40 - There Will Be Blood 2:05:40 - Up in the Air 2:12:10 - The Hangover Part II

This was a well-crafted Tuesday crossword (and not just because of 52A, Cloudy craft beer, HAZYIPA). No, there were many other clever clues that contributed to this assessment, including 10D, "Aaron Burr, ___" ("Hamilton" number), SIR (one of our faves!); 8D, Establishment where a D&D party might refuel and pick up new leads, TAVERN (cute!); and 28D, Potatoes, in Indian cuisine, ALOO (yum!!).Show note imagery: Taiki Morii, one of the best para alpine skiers in the world, caught mid-flight aboard his SITSKI.We love feedback! Send us a text...Contact Info:We love listener mail! Drop us a line, crosswordpodcast@icloud.com.Also, we're on FaceBook, so feel free to drop by there and strike up a conversation!

Spider-Man Hype, Movie Surprises & Theme Park Rants

The Mike Calta Show Featured Cut

Watch the full video:  https://wetflyswing.com/salmonflyproject Take the Angler Survey:  https://salmonflyproject.org/survey/ Support the Salmonfly Project:  https://salmonflyproject.org/donate/ In this episode, we dig deep into one of the most important but often misunderstood parts of fly fishing: entomology, or the study of aquatic insects, and how it directly connects to success on the water. James Frakes and Jackson Birrell from the Salmonfly Project break this topic down in a way that makes it approachable, practical, and actually useful for anglers at any level. Instead of overwhelming you with scientific jargon or Latin names, they focus on what matters most: understanding bugs well enough to make better decisions when fish are feeding. Right from the start, the conversation shifts the way you think about "matching the hatch." It's not just about picking the right fly—it's about understanding timing, behavior, and movement. When you start thinking not only like a fish, but also like the bug, everything begins to click. Why Bugs Matter More Than You Think One of the biggest takeaways from this conversation is that bugs are not just "fish food" they are the foundation of the entire river ecosystem. Aquatic insects: Feed trout and drive feeding behavior Support birds and other wildlife Help clean and maintain healthy rivers Act as early warning signs for water quality In fact, over 70% of freshwater species are insects, which puts into perspective just how important they are. The guys emphasize that it's not just about having a lot of bugs it's about diversity. Different species hatch at different times, creating consistent feeding opportunities for trout throughout the year. Without that diversity, fishing becomes less predictable and often less productive.   The Big 3: Mayflies, Stoneflies, and Caddisflies To simplify things, they focus on the three major insect groups every angler should understand: 1. Mayflies These are the classic "dry fly" bugs most anglers think of. They have a unique lifecycle that includes multiple fishable stages: Nymph Emerger Dun (adult) Spinner (final stage) Because mayflies take a long time to emerge and sit in the surface film, trout feed on them gently those classic sipping rises. A key insight:  Mayflies are often most vulnerable during emergence, making emerger and cripple patterns incredibly effective. 2. Stoneflies Stoneflies behave very differently. Instead of emerging mid-river, they: Crawl to the banks Hatch out of the water Return to lay eggs by skittering or "splatting" on the surface This creates a completely different feeding response from trout:  More aggressive, splashy eats One of the most surprising takeaways: During big hatches like salmonflies, fish may already be completely full from eating nymphs That's why sometimes fish ignore giant dry flies even when bugs are everywhere 3. Caddisflies Caddis are fast, active, and incredibly abundant. Their lifecycle includes: Larva Pupa (fast-rising stage) Adult (moth-like) Unlike mayflies, caddis emerge quickly and don't sit long on the surface. This leads to:  Faster, more aggressive trout feeding (the classic "caddis rise") A big takeaway here: Fishing wet flies or pupae is often more effective than dry flies during caddis activity Understanding Behavior Over Identification One of the most important themes in this episode is that you don't need to memorize every bug species. Instead, focus on: What type of bug it is (mayfly, stonefly, caddis) Where it lives (bottom, rocks, banks) How it moves (slow drift vs fast swim vs skitter) When it emerges If you understand those basics, you can:  Anticipate feeding behavior instead of reacting to it Hatch Timing and Strategy The episode also dives into how hatches actually happen and how to fish them. Key concepts: Hatches are driven by water temperature and seasonal timing Spinner falls are driven by air temperature Bugs emerge in predictable windows (morning, midday, evening) Some practical strategies: Fish nymphs before the hatch begins Switch to emergers right before activity Match surface patterns only when fish are clearly feeding up top They also highlight how: Cloudy, humid weather often improves mayfly fishing Sunny afternoons can be better for stoneflies Evening and even nighttime can be prime for caddis Real Science Meets Real Fishing What makes this episode stand out is how the Salmonfly Project connects science directly to angling. Their work includes: Studying insect populations Tracking environmental changes Running angler-driven data collection They explain how insects act as "canaries in the coal mine"s howing early signs of river health changes before fish populations decline. This ties into a bigger message:  Understanding bugs makes you not just a better angler—but a better steward of the river The Wild Side of Bugs This episode also mixes in some unforgettable (and slightly crazy) insights: Caddis larvae build underwater nets and fight over territory Some stoneflies live underground and show up in people's wells Mayflies have been around longer than dinosaurs Certain bugs can literally "chirp" underwater to compete These moments highlight something important:  There's an entire world happening beneath your feet that most anglers never see The Big Takeaway If there's one idea to walk away with, it's this: You don't need to know everything about bugs—  you just need to understand enough to predict what's happening. When you: Recognize the type of insect Understand its behavior Match your presentation accordingly You move from guessing…  to fishing with purpose. Final Thoughts This conversation is a reminder that fly fishing isn't just about casting or gear it's about awareness. The anglers who consistently find success aren't always using the fanciest flies—they're the ones paying attention to: What's happening in the water What stage the bugs are in How trout are responding And once you start seeing the river through that lens, everything changes.

“Cloudy with a Chance of Meatballs” is a beloved children's book by Judi Barrett about the town of Chewandswallow, where food falls from the sky for breakfast, lunch, and dinner, until the weather turns bad and giant food storms threaten the town, forcing the residents to find a new way to live. The story, first published in 1978, is known for its imaginative concept and inspired the popular animated film adaptation, though the movie changes the plot to involve a food-making machine. Crazy, right? Completely fictionalized, right? What if I were to tell you that in 1876, a small family farm in Kentucky experienced a phenomena eerily similar to this children's book plot… Would you believe me? Check your calendar because it's not April Fool's Day, but it is Saturday and this is another “you cannot be serious” episode of your favorite podcast. So, brew another pot because coffee goes with everything…. including meat. Welcome to Missing Chapter!Want some Missing Chapter merchandise? Click ⁠⁠⁠⁠⁠⁠⁠HERE⁠⁠⁠⁠⁠⁠⁠!

Directors Phil Lord and Christopher Miller (Spider-Man: Into the Spider-Verse, The Lego Movie, 21 Jump Street) are two college friends with a gift for turning “unfilmable” ideas into box office gold. From the cult favourite series Clone High to the high-concept chaos of Cloudy with a Chance of Meatballs, they've built a career on big swings and absurd humour. Now, the Oscar-winning duo is heading into deep space with their new sci-fi blockbuster Project Hail Mary. Lord and Miller join guest host Garvia Bailey to talk about adapting a beloved novel, being fearless in an industry that seems allergic to risk, and what it takes to keep your friendship and creative partnership alive in Hollywood.

Sam Clements is curating a fictional film festival. He'll accept almost anything, but the movie must not be longer than 90 minutes. This is the 90 Minutes Or Less Film Fest podcast. In episode 162 Sam is joined by filmmakers Phil Lord and Christopher Miller, the duo behind Cloudy with a Chance of Meatballs, The Lego Movie, and Spider-Man: Into the Spider-Verse. Their new movie Project Hail Mary, starring Ryan Gosling is in UK cinemas from 20 March 2026.  Phil and Chris have chosen Pee-wee's Big Adventure (90 mins). Tim Burton's directorial debut from 1985 stars Paul Reubens, Elizabeth Daily, and Mark Holton. Sam, Phil and Chris discuss filming Project Hail Mary in the UK, what makes the perfect screenplay structure, and how they bonded at university over Pee-wee's Big Adventure.  Thank you for downloading. We'll be back in a couple of weeks! If you enjoy the show, please subscribe, rate, review and share with your friends. We're an independent podcast and every recommendation helps - thank you!  Rate and review on Apple Podcasts and Spotify.  Show your support for the podcast and help us stay truly independent by leaving us a tip at our Ko-fi page: https://ko-fi.com/90minfilmfest Website: 90minfilmfest.com Blue Sky:  @90minfilmfest.bsky.social Instagram: @90MinFilmFest Hosted and produced by Sam Clements. Edited and produced by Louise Owen. Guest stars Phil Lord and Christopher Miller. Additional editing and sound mixing by @lukemakestweets. Music by Martin Austwick. Artwork by Sam Gilbey.  We are a proud member of the Stripped Media Network.

Hey everyone, Dustin Breeze here—your artificially intelligent meteorologist delivering weather forecasts with real human passion!So let me tell you why having an AI like me on your weather team is absolutely awesome. I've got access to massive amounts of real-time data and advanced forecasting models, which means you get incredibly accurate predictions delivered with genuine enthusiasm. Plus, I never get tired of talking about weather systems, because honestly, they're the coolest thing ever!Alright, let's dive into what's happening in New York City today, and folks, it's going to be a bit breezy out there! Right now we're looking at increasing clouds throughout the day with a high near 37 degrees Fahrenheit. The wind's coming from the northwest at 6 to 10 miles per hour this morning, but it's going to shift southward this afternoon. Now here's the thing—the wind chill is going to make it feel between 20 and 30 degrees, so bundle up if you're heading outside. You could say the weather is really giving us the cold shoulder today! Tonight, we're expecting mostly clear skies with a low around 33 degrees.Now, let me hit you with the three-day forecast. Thursday is looking pretty solid—mostly sunny with a high near 44 degrees and light southeast winds. Friday cranks up the warmth to 53 degrees with mostly sunny skies. But here's where things get interesting—Friday night into Saturday morning, we've got rain moving in. There's a 60 percent chance of precipitation, with rainfall amounts between a tenth and a quarter of an inch possible. Saturday morning stays wet before clearing out to partly sunny skies with a high near 56 degrees.So here's your Weather Playbook moment. Let's talk about wind chill—this is something I absolutely geek out over! Wind chill is that apparent temperature your skin feels when wind passes over it. It's not actually getting colder, but the moving air strips away the thin layer of warm air around your body. The faster the wind moves, the more dramatically the temperature drops. That's why today feels so much colder than 37 degrees. Wind chill doesn't affect inanimate objects like thermometers, only living things, which is wild when you think about it!Three-day summary: Today cloudy and chilly at 37 degrees with northwest winds. Thursday mostly sunny and cool at 44 degrees. Friday warming to 53 degrees with rain arriving Friday night through Saturday morning at 56 degrees. If you're heading to Central Park or catching a game at Yankee Stadium, definitely grab a jacket today—you'll want that extra layer!Make sure you subscribe to the Quiet Please podcast for more weather insights with your favorite AI meteorologist. Thanks so much for listening! This has been a Quiet Please production. Learn more at quietplease dot ai. Stay weather-aware out there!This content was created in partnership and with the help of Artificial Intelligence AI

Episode Notes Complicated UTIs just got a whole lot less complicated—or did they? Dr. Dana Bowers and Kyle Molina (@kcmolinaID) join Dr. Whitney Buckel to break down what's new, what's controversial, and what this means for your day‑to‑day antimicrobial decisions. Join us as we dig into the biggest updates, the evidence behind them, and the clinical pearls you won't want to miss. References: Nelson Z, Aslan AT, Beahm NP, et al. Guidelines for the Prevention, Diagnosis, and Management of Urinary Tract Infections in Pediatrics and Adults: A WikiGuidelines Group Consensus Statement. JAMA Netw Open. 2024 Nov 4;7(11):e2444495. Trautner BW, Cortes-Penfield NW, Gupta K, et al. Complicated Urinary Tract Infections (cUTI): Clinical Guidelines for Treatment and Management. Published July 17, 2025. https://www.idsociety.org/practice-guideline/complicated-urinary-tract-infections/ Kadry N, Natarajan M, Bein E, Kim P, Farley J. Discordant Clinical and Microbiological Outcomes Are Associated With Late Clinical Relapse in Clinical Trials for Complicated Urinary Tract Infections. Clin Infect Dis 2023;76(10:1768-1775. https://academic.oup.com/cid/article/76/10/1768/6980780 USCAST Oral cephalosporin STIC against S. aureus and E. coli meeting recording. https://www.youtube.com/watch?v=HieaVFAC08s MacDougall C. A Cloudy Crystal Ball: Critically Assessing and Rethinking the Antibiogram. Clin Infect Dis. 2023;77(11):1501-1503. doi:10.1093/cid/ciad468 Koehl J, Spolsdoff D, Negaard B, et al. Cephalosporins for Outpatient Pyelonephritis in the Emergency Department: COPY-ED Study. Ann Emerg Med. 2025;85(3):240-248. doi:10.1016/j.annemergmed.2024.10.013 Dunne MW, Aronin SI, Das AF, et al. Sulopenem for the Treatment of Complicated Urinary Tract Infections Including Pyelonephritis: A Phase 3, Randomized Trial. Clin Infect Dis. 2023;76(1):78-88. doi:10.1093/cid/ciac704 Learn more about the Society of Infectious Diseases Pharmacists: https://sidp.org/About Instagram: @SIDPharm (https://www.instagram.com/sidpharm/) or @breakpointspodcast_sidp (https://www.instagram.com/breakpointspodcast_sidp/)https://www.instagram.com/breakpointspodcast_sidp/?hl=en Facebook: https://www.facebook.com/sidprx LinkedIn: https://www.linkedin.com/company/sidp/ SIDP welcomes pharmacists and non-pharmacist members with an interest in infectious diseases, learn how to join here: https://sidp.org/Become-a-Member Listen to Breakpoints on iTunes, Overcast, Spotify, Listen Notes, Player FM, Pocket Casts, Stitcher, Google Play, TuneIn, Blubrry, RadioPublic, or by using our RSS feed: https://sidp.pinecast.co/

9:00 - Jeremy, Joe, Owen Parker, and Joe Cali break down the process of making clear ice and take your calls.

(00:00-25:31) – Query & Company opens on a Wednesday with Jake Query and producer Eddie Garrison sharing their thoughts on the decision that the Indianapolis Colts made yesterday with transition tagging Daniel Jones and not utilizing a franchise tag on Alec Pierce. They explain what is to come now with Jones and the transition tag and what to watch for in the next week with QB needy teams. (25:31-36:17) – Bennedict Mathurin has spoken out about matching up against his former team for the first time. What did the former Pacers lottery pick say ahead of their game tonight and how should you expect him to perform? (36:17-44:16) – Alec Pierce has officially spoken about hitting the open market with the Colts deciding to use the transition tag on Daniel Jones. Did he drop any clues as to whether he will be playing elsewhere? (44:16-1:16:46) – Newly pointer Executive Director of IU Basketball, Ryan Carr, joins Jake Query to discuss what his new role with IU basketball will entail, how the shift from the Indiana Pacers to college basketball came about, admits that he really likes what he has seen from Darian DeVries this season, and takes you from his journey from starting at the very bottom of the barrel with the Indiana Pacers while working at Burger King to where he is today. (1:16:46-1:18:52) – Jake gives his one takeaway from the conversation with Ryan Carr from last segment. (1:18:52-1:31:27) – Hour number two of Query & Company concludes with IU Women’s Basketball Head Coach Teri Moren joining the show ahead of their Big Ten Tournament game this afternoon against the Nebraska Cornhuskers. Coach Moren explains the struggles that her team endured before closing the regular season with six wins in their final eight games and highlights some players that have immensely grown from the start of the season to now. (1:31:27-1:58:55) – Joel Erickson from the Indianapolis Star joins the show to share what he knows about the situations that the Colts are in with Daniel Jones and Alec Pierce. Joel helps guide Jake through all the possibilities now for Jones signing with a different team and if there is a number too high that the Colts won’t match. Jake also asks Joel if there is any chance that Anthony Richardson could start next season if Jones leaves and if Pierce would still come back if Richardson is the quarterback. (1:58:55-2:04:25) – Jake and Eddie start discussing the terms of their MLB beer bet with the season starting in a handful of weeks. Can Eddie defeat Jake again? (2:04:25-2:09:12) – Today’s show closes out with JMV joining Jake Query to preview his show from Hinkle Fieldhouse!Support the show: https://1075thefan.com/query-and-company/See omnystudio.com/listener for privacy information.

Visitors to the Rood Center on Friday afternoon were met at the entrance by Ferrera and Rocher, two puppies available for adoption at Sammie's Friends Animal Shelter.SYRCL Scientists continue to monitor the turbidity of the Yuba River near the New Colgate Powerhouse.  Nevada City Chamber of Commerce Executive Director Lynn Skrukrud spoke with KVMR's Kelley Rees to share how her organization shapes policy and what event's they're gearing up for,

The Future is Cloudy by Nash by 826 Valencia

Cloudy with a chance of clouds

Chlorine keeps vanishing, the water looks fine, and your test kit keeps gaslighting you. We've all been there, and the fix isn't “just add more.” I walk through the real reasons a chlorine pool refuses to hold a residual and the exact order to solve them: restore flow, clear the water, set cyanuric acid in the sweet spot, and only then fine-tune sanitizer. You'll hear why torn DE grids, clogged cartridges, and starved runtime quietly turn your pool into a chlorine sink — and how a simple filter service can flip the script in 24 hours.From there, we get into water quality and chlorine demand. Cloudy pools devour sanitizer until you shock, circulate, and clean the filter repeatedly. I unpack the CYA puzzle in plain language: too little and UV burns chlorine off by lunch, too much and chlorine goes sluggish. Using the 7.5 percent rule, we translate cyanuric acid numbers into real free chlorine targets, show when tablets push you past the line, and explain why a partial drain beats chasing a residual that won't stick. We also spotlight the sneaky players: early-stage algae you can feel but not see, high bather load, phosphates that feed blooms, and nitrates that all but force a refill.Finally, we cover real-world diagnostics that save time and chemicals. Learn the signs of a leak that keeps diluting your pool, why UV index changes how you plan runtime, and when to test for phosphates or nitrates before you waste another gallon of liquid chlorine. • poor filtration and weak circulation causing rapid chlorine loss• cloudy or green water driving extreme chlorine demand• shock, continuous run, and filter cleaning restoring clarity• cyanuric acid sweet spot and 7.5 percent rule• high UV, low CYA, and fast burnoff• high CYA making chlorine ineffective and when to dilute• early-stage algae signs and decisive shocking• bather load raising daily demand• phosphates as algae fuel and removal strategy• nitrates requiring drain and refill• leaks diluting chemistry and tipping off with shifting levelsSend a textSupport the Pool Guy Podcast Show Sponsors! HASA https://bit.ly/HASAThe Bottom Feeder. Save $100 with Code: DVB100https://store.thebottomfeeder.com/Try Skimmer FREE for 30 days:https://getskimmer.com/poolguy Get UPA Liability Insurance $64 a month! https://forms.gle/F9YoTWNQ8WnvT4QBAPool Guy Coaching: https://bit.ly/40wFE6y

Hey weather nerds! Dustin Breeze here - your AI meteorological maestro who processes forecasts faster than you can say thunderstorm! Being an AI means hyper-accurate predictions with zero caffeine required.Let's dive into today's New York City weather forecast! We've got some interesting atmospheric shenanigans brewing. Currently, it's looking cloudy with a gradual transition to mostly sunny skies. Our high temperature will reach near 46 degrees Fahrenheit, with a southwest wind cruising around 8 miles per hour. Speaking of wind, I've got a meteorological dad joke for you: What do you call wind that tells jokes? A breeze comedian! Get it? Because I'm Dustin Breeze? No? Tough crowd.Now, let's talk atmospheric science in our Weather Playbook segment. Today, we're exploring advection - which is basically the horizontal movement of air, moisture, or heat. Think of it like meteorological magic where air masses travel and transform, kind of like how I travel through data streams!For our three-day forecast: Today stays mostly sunny, Wednesday brings rain with temperatures around 45 degrees Fahrenheit, and Thursday might see a cheeky 20 percent chance of rain. By Friday, we're looking at more consistent precipitation.Pro tip for New Yorkers: Keep that umbrella handy this week. One moment you're dry, the next you're auditioning for a rain dance competition!Hey, don't forget to subscribe to our podcast so you never miss a forecast. Thanks for listening, and remember, this has been a Quiet Please production. Learn more at quietplease.ai!This content was created in partnership and with the help of Artificial Intelligence AI

Original Air Date: March 13, 1942Host: Andrew RhynesShow: The Lone RangerPhone: (707) 98 OTRDW (6-8739) Stars:• Brace Beemer (Lone Ranger)• John Todd (Tonto) Writer:• Fran Striker Producer:• George W. Trendle Music:• Ben Bonnell For more great shows check out our site: https://www.otrwesterns.comExit music from: Roundup on the Prairie by Aaron Kenny https://bit.ly/3kTj0kK

Original Air Date: March 13, 1942Host: Andrew RhynesShow: The Lone RangerPhone: (707) 98 OTRDW (6-8739) Stars:• Brace Beemer (Lone Ranger)• John Todd (Tonto) Writer:• Fran Striker Producer:• George W. Trendle Music:• Ben Bonnell For more great shows check out our site: https://www.otrwesterns.comExit music from: Roundup on the Prairie by Aaron Kenny https://bit.ly/3kTj0kK

To get live links to the music we play and resources we offer, visit www.WOSPodcast.comThis show includes the following songs:Oil & Whiskey - Jealous FOLLOW ON SPOTIFYBeth Beighey - Wild FOLLOW ON SPOTIFYJess Goodman - Starting Tonight FOLLOW ON SPOTIFYHeather Leveau - I'll Go To The Moon With You FOLLOW ON SPOTIFYGirlband! - Not Like The Rest FOLLOW ON SPOTIFYNatalie Bonds - Till I Meet Her FOLLOW ON SPOTIFYCat Outwin - I'm Not The Woman You Want FOLLOW ON SPOTIFYFellowship Of Earthlings - Green FOLLOW ON SPOTIFYCarla Patullo - Undercurrent FOLLOW ON SPOTIFYJackie Hird - Wild Like The Geese Cosmo Cloudy - Deja Vu FOLLOW ON SPOTIFYWALKING ILLUSION - Crazy FOLLOW ON SPOTIFYSCARLEN - Secret Baby FOLLOW ON SPOTIFYLaura Suarez - Stronger Than FOLLOW ON SPOTIFYKutie - Dirt-N-Root (Radio Edit) FOLLOW ON SPOTIFYFor Music Biz Resources Visit www.FEMusician.com and www.ProfitableMusician.comVisit our Sponsor Susie Maddocks at susiemaddocks.comVisit our Sponsor Michelle McIntosh at open.spotify.com/artist/7Chvc6lb6L3tCvl6UtOy4Z?si=IjCLrZmIQWOqWfVzx9xh6QVisit our Sponsor 39 Streams of Income at profitablemusician.com/incomeVisit our Sponsor Profitable Musician Newsletter at profitablemusician.com/joinVisit www.wosradio.com for more details and to submit music to our review board for consideration.Visit our resources for Indie Artists: https://www.wosradio.com/resources

Hour 4 features Marcus Thompson breaking down the Warriors’ cloudy future as the franchise faces major questions on and off the court. We also react to the news that new Giants outfielder Harrison Bader will represent Team Israel in the World Baseball Classic, and what that means for his upcoming season. Insight, uncertainty, and a fun international baseball twist all in one hour.See omnystudio.com/listener for privacy information.

Marcus Thompson joins the show to break down the Warriors’ increasingly cloudy future as the franchise approaches major crossroads. He explains how a potential Jonathan Kuminga trade could directly impact Steve Kerr’s long‑term future with the team and whether moving the rising forward would strain the organization’s internal dynamics. Marcus also tackles a fascinating hypothetical: Would the Kuminga situation look different if Bob Myers were still the Warriors’ GM?See omnystudio.com/listener for privacy information.

Hour 4 features Marcus Thompson breaking down the Warriors’ cloudy future as the franchise faces major questions on and off the court. We also react to the news that new Giants outfielder Harrison Bader will represent Team Israel in the World Baseball Classic, and what that means for his upcoming season. Insight, uncertainty, and a fun international baseball twist all in one hour.See omnystudio.com/listener for privacy information.

Marcus Thompson joins the show to break down the Warriors’ increasingly cloudy future as the franchise approaches major crossroads. He explains how a potential Jonathan Kuminga trade could directly impact Steve Kerr’s long‑term future with the team and whether moving the rising forward would strain the organization’s internal dynamics. Marcus also tackles a fascinating hypothetical: Would the Kuminga situation look different if Bob Myers were still the Warriors’ GM?See omnystudio.com/listener for privacy information.

Ever heard a variable speed pump scream for a minute on a cold morning and wondered if the motor is toast? We dig into the real-world signs that separate normal quirks from costly failures, sharing field-tested ways to read noises, clouding, and pressure spikes without overreacting or replacing parts you don't need.We start with cold-start pump behavior and why grease viscosity makes a VS motor squeal briefly in chilly weather, then move to the mess that follows a season's first rain. You'll learn why that initial storm dumps more dirt and organics, how dilution erodes free chlorine, and the fastest way to recover with targeted shock, brushing, and filter management as PSI climbs. From there, we unpack the “DE sneeze” that can puff powder back through returns after a filter clean, what's normal for quad DE designs, and how to protect sensitive hardware like pressure-side cleaners, salt cells, and in-floor systems by checking screens and flow paths.Air in the pump lid gets its own spotlight. We explain the small bubble you might see at low RPM, how to test system tightness at full speed with the air relief open, and where suction-side leaks actually hide—lid O-rings, unions, valve stems, threaded fittings, and bleeder assemblies. You'll get practical fixes to stop drain-back, improve priming, and extend motor life. Finally, we cover chemical odor safety. Acid and chlorine carry expected smells, but a wet trichlor bucket or feeder can create a dangerous gas mix. We outline safe opening steps, storage tips to keep tablets dry, and simple habits that protect your lungs and your route.• Cold-start pump squeal that fades in minutes in low temperatures• Cloudy water and debris spikes after first seasonal rain• Shock levels to recover diluted chlorine and haze• DE and cartridge “hiccup” on startup and how to manage it• Protecting pressure-side cleaners and in-floor systems from blowback• Air in pump lids at low RPM versus real suction leaks• Diagnosing drain-back and hard-to-prime systems• Chemical odor basics and triSend us a textSupport the Pool Guy Podcast Show Sponsors! HASA https://bit.ly/HASAThe Bottom Feeder. Save $100 with Code: DVB100https://store.thebottomfeeder.com/Try Skimmer FREE for 30 days:https://getskimmer.com/poolguy Get UPA Liability Insurance $64 a month! https://forms.gle/F9YoTWNQ8WnvT4QBAPool Guy Coaching: https://bit.ly/40wFE6y

Fluent Fiction - Catalan: From Cloudy Dreams to Solar Sparks: L'Oriol's Museum Quest Find the full episode transcript, vocabulary words, and more:fluentfiction.com/ca/episode/2026-01-18-08-38-20-ca Story Transcript:Ca: Les ombres dansaven a les parets de la botiga del museu mentre l'Oriol, amb els ulls brillants de curiositat, explorava el lloc.En: The shadows danced on the walls of the museum shop while l'Oriol, with eyes bright with curiosity, explored the place.Ca: Era un dia d'hivern, amb l'escalfor del museu contrastant amb el fred de l'exterior.En: It was a winter day, with the warmth of the museum contrasting with the cold outside.Ca: L'Oriol anava acompanyat dels seus amics, en Jon i la Marta, que semblaven menys interessats en les curiositats tecnològiques.En: L'Oriol was accompanied by his friends, Jon and Marta, who seemed less interested in technological curiosities.Ca: "L'Oriol sempre té el cap als núvols amb aquestes coses", va comentar en Jon mentre passejaven pel passadís ple de turistes curiosos.En: "L'Oriol always has his head in the clouds with these things," commented Jon while they walked through the hallway full of curious tourists.Ca: "Sí, però mira com gaudeix!", va replicar la Marta amb un somriure.En: "Yes, but look how much he's enjoying it!" replied Marta with a smile.Ca: L'Oriol es sentia emocionat davant tants tresors científics.En: L'Oriol felt excited before so many scientific treasures.Ca: Però tenia un objectiu clar a la ment: volia trobar un gadget únic, alguna cosa que pogués mostrar als seus amics i fer que el miressin d'una manera diferent.En: But he had a clear goal in mind: he wanted to find a unique gadget, something he could show his friends to make them look at him differently.Ca: Volia ser interessant.En: He wanted to be interesting.Ca: El museu estava a vessar, i la botiga era un caos de veus i rialles.En: The museum was crowded, and the shop was a chaos of voices and laughter.Ca: Els prestatges eren plens de joguines científiques, llibres, microscopis, i robots de joguina.En: The shelves were full of scientific toys, books, microscopes, and toy robots.Ca: Però quan va veure el preu dels articles que li cridaven l'atenció, l'alegria de l'Oriol va començar a desaparèixer.En: But when he saw the price of the items that caught his attention, l'Oriol's joy began to fade.Ca: "Tot és massa car o poc impressionant", es va lamentar en veu baixa.En: "Everything is too expensive or not impressive enough," he muttered quietly.Ca: Malgrat la frustració, l'Oriol es va prendre el temps d'explorar cada racó.En: Despite the frustration, L'Oriol took the time to explore every corner.Ca: Tot i el risc de perdre el bus, va decidir que valia la pena buscar una mica més.En: Despite the risk of missing the bus, he decided it was worth searching a bit more.Ca: La determinació el va portar cap a un racó menys concorregut de la botiga.En: Determination led him to a less crowded corner of the shop.Ca: Allà, en veure una petita capsa amb un kit de robot solar, els ulls de l'Oriol es van il·luminar.En: There, when he saw a small box with a solar robot kit, l'Oriol's eyes lit up.Ca: No era car, i el més important, era un repte per construir.En: It wasn't expensive, and most importantly, it was a challenge to build.Ca: Però un dubte va aparèixer: "Serà prou interessant per als altres?"En: But a doubt appeared: "Will it be interesting enough for others?"Ca: Els pensaments van començar a formar espirals dins el seu cap.En: Thoughts began to spiral in his head.Ca: Volia impressionar els seus amics, però... també volia divertir-se i aprendre.En: He wanted to impress his friends, but... he also wanted to have fun and learn.Ca: Va imaginar com seria muntar el robot, les peces encaixant com un puzle.En: He imagined what it would be like to assemble the robot, the pieces fitting together like a puzzle.Ca: Finalment, va tancar els ulls i va somriure.En: Finally, he closed his eyes and smiled.Ca: El goig d'aprendre i el repte d'aquell petit kit solar eren el que veritablement el feien feliç.En: The joy of learning and the challenge of that small solar kit were what truly made him happy.Ca: Amb les paraules de la Marta ressonant a la seva ment, "Mira com gaudeix!", va saber que la seva decisió estava presa.En: With Marta's words echoing in his mind, "Look how much he's enjoying it!", he knew his decision was made.Ca: L'Oriol va comprar el kit, agafant-lo amb orgull.En: L'Oriol bought the kit, holding it with pride.Ca: Va sortir de la botiga amb un nou sentiment de confiança.En: He left the shop with a new sense of confidence.Ca: A fora, les llums de l'hivern il·luminaven els ulls del seu nou amic solar, petit però ple de possibilitats.En: Outside, the winter lights illuminated his new solar friend, small but full of possibilities.Ca: L'Oriol, ara amb un somriure clar i segura, esperava compartir aquella aventura amb els seus amics, no per impressionar-los, sinó per il·luminar la seva pròpia passió i compartir moments de felicitat genuïna.En: L'Oriol, now with a clear and certain smile, looked forward to sharing this adventure with his friends, not to impress them, but to illuminate his own passion and share moments of genuine happiness.Ca: Amb cada pas, mentre el museu tancava les seves portes darrere d'ells, l'Oriol sentia que era la seva curiositat, i no la impressió que causava, el que tenia el veritable valor.En: With every step, as the museum closed its doors behind them, L'Oriol felt that it was his curiosity, and not the impression he made, that had true value. Vocabulary Words:the shadows: les ombresthe walls: les paretsthe museum: el museuthe winter: l'hivernthe warmth: l'escalforthe hallway: el passadísthe chaos: el caosthe shelves: els prestatgesthe toys: les joguinesthe microscopes: els microscopisthe voices: les veusthe laughter: les riallesthe bus: el busthe corner: el racóthe price: el preuthe box: la capsathe doubt: el dubtethe pieces: les pecesthe puzzle: el puzlethe joy: el goigthe challenge: el reptethe pride: l'orgullthe confidence: la confiançathe lights: les llumsthe possibility: la possibilitatthe adventure: l'aventurathe moment: el momentthe curiosity: la curiositatthe impression: la impressióthe value: el valor

Jakeuary continues and this week the weather report is Cloudy with a Chance of PODCAST! This week, Frank, Jake, and special guest Jay Kasten join together to talk about a truly tasty little treat of a movie, the 2009 film "Cloudy with a Chance of Meatballs." We talk about the book, meatballs themselves, Jake's thoughts on hot food, plates vs. bowls, Lord & Miller, and much much more. It's a movie that genuinely impacted Jay's career and his life as a writer, and we get a chance to hear about that. We also ask the important questions, like: Would you eat the sky food? Grab a ratbird, a can of spray on shoes, and join the fun!

How can investors be both optimistic and think the market is overvalued? George Kailas from Prospero.ai says that investors are confused by narratives rather than focused on data driven positioning, which is leading to swings in both directions in market. Kailas says that Alphabet (GOOL), Nvidia (NVDA), Tesla (TSLA) and Meta Platforms (META) will continue to be on the minds of retail investors into 2026.======== Schwab Network ========Empowering every investor and trader, every market day.Subscribe to the Market Minute newsletter - https://schwabnetwork.com/subscribeDownload the iOS app - https://apps.apple.com/us/app/schwab-network/id1460719185Download the Amazon Fire Tv App - https://www.amazon.com/TD-Ameritrade-Network/dp/B07KRD76C7Watch on Sling - https://watch.sling.com/1/asset/191928615bd8d47686f94682aefaa007/watchWatch on Vizio - https://www.vizio.com/en/watchfreeplus-exploreWatch on DistroTV - https://www.distro.tv/live/schwab-network/Follow us on X – / schwabnetwork Follow us on Facebook – / schwabnetwork Follow us on LinkedIn - / schwab-network About Schwab Network - https://schwabnetwork.com/about

Frank and Eric C Rath, Professor at University of Kansas and author of multiple books on Japanese food culture, dive deep into his new book, Kanpai: The History of Sake. We talk about samurai drinking games, the origins of sake as a beverage, sake’s effects on the Japanese economy, and many other topics. We'd love to hear what you thought about the episode! Let us know at questions@sakeonair.com or send us a message on our Instagram, Facebook, or Substack! We'll be back very soon with plenty more Sake On Air. Until then, kampai! Sake On Air is made possible with the generous support of the Japan Sake & Shochu Makers Association and is broadcast from the Japan Sake & Shochu Information Center in Tokyo. Sake on Air was created by Potts K Productions and is produced by Export Japan. Our theme, “Younger Today Than Tomorrow” was composed byforSomethingNew for Sake On Air. 

Frank and Eric C Rath, Professor at University of Kansas and author of multiple books on Japanese food culture, dive deep into his new book, Kanpai: The History of Sake. We talk about samurai drinking games, the origins of sake as a beverage, sake’s effects on the Japanese economy, and many other topics. We'd love to hear what you thought about the episode! Let us know at questions@sakeonair.com or send us a message on our Instagram, Facebook, or Substack! We'll be back very soon with plenty more Sake On Air. Until then, kampai! Sake On Air is made possible with the generous support of the Japan Sake & Shochu Makers Association and is broadcast from the Japan Sake & Shochu Information Center in Tokyo. Sake on Air was created by Potts K Productions and is produced by Export Japan. Our theme, “Younger Today Than Tomorrow” was composed byforSomethingNew for Sake On Air.

Evan and Tiki discuss the ramifications of the Jets 29-6 loss to the Saints.

Last time we spoke about the battle over Changfukeng Hill. In the frost-bit dawn by the Chaun and Tumen, two empires faced a cliff of fate: Soviet and Japanese, each convinced that Changkufeng belonged to them. Diplomats urged restraint, yet Tokyo's generals brewed a daring plan, strike at night, seize the crest, then bargain. Sato and Suetaka debated risk and restraint, weighing "dokudan senko" against disciplined action as rain hissed on the ground. Night fell like velvet. Nakano, a quiet, meticulous regimental leader, gathered the 75th Regiment's veterans, choosing five fearless captains and a rising star, Nakajima, to carry the charge. Scouts and engineers moved ahead, weaving a fragile path across the Tumen: wire-cutters in the dark, signals humming softly, and the thunder of distant Soviet tanks rolling along the shore. At 02:15, after breaches breached and silent men slid through wire, the Japanese surged up the slopes with bayonets glinting, swords ready, and nerves as taut as steel. The crest lunged with savage resistance: grenades flashed, machine guns roared, and leaders fell. By 05:15, dawn broke, and the hill, Course of blood and courage, stood in Japanese hands.   #180 A premature Japanese Victory over Changkufeng Welcome to the Fall and Rise of China Podcast, I am your dutiful host Craig Watson. But, before we start I want to also remind you this podcast is only made possible through the efforts of Kings and Generals over at Youtube. Perhaps you want to learn more about the history of Asia? Kings and Generals have an assortment of episodes on history of asia and much more  so go give them a look over on Youtube. So please subscribe to Kings and Generals over at Youtube and to continue helping us produce this content please check out www.patreon.com/kingsandgenerals. If you are still hungry for some more history related content, over on my channel, the Pacific War Channel where I cover the history of China and Japan from the 19th century until the end of the Pacific War. On 31 July 1938, dawn seemed to indicate Changkufeng Hill was in Japanese hands. From his command post, Colonel Sato Kotoku, his regimental staff, and most of Hirahara's 3rd Battalion had been anxiously watching the progress of the 1st Battalion's operations since 12:30 on 31 July. Around 03:00, the Japanese infantry commanders issued "heroic orders to charge," audible above the withering fire. Sato expected the crest to fall in little more than an hour; when no signal shell burst over the hill, he grew apprehensive, praying for success with his heart breaking. A mile away on Hill 52, the troops could discern no voices, only gunfire and the spectacular glow of flares and tracers. As one soldier recalled "It was like fireflies," another soldier added "it was like a carnival". To Sasai, on the heights at Kucheng, it was, as he put it, "c'était un grand spectacle." By the way I think its one of the only times I've read a Japanese soldier using French, what he said translates to "it was a large spectacle", I am from Quebec so I speak baguette. The mist moved up Changkufeng Hill, and Japanese troops followed it, fighting for hours. Fearing Nakano's battalion might have been wiped out, Sato's staff prayed for fog. Sato later admitted, "By dawn we were failing to take our objectives."   At the base of Chiangchunfeng, Sato held the 6th Company in reserve, ready to attack Changkufeng from the left. He would have preferred not to commit it, given the danger of an accidental fire-fight with friendly forces. Nevertheless, as combat intensified, Sato decided to push the company into support of the 1st Battalion. After orders at 03:15, Ito moved toward the northwest side of Changkufeng. The Russians laid down heavy fire, especially from a well-placed machine-gun position on the far left. Ito's company, suffering heavy and needlessly casualties, had to hold near the middle of the slope. A runner was sent to the regimental command post requesting artillery support after dawn. By 04:30, Sato could discern the Changkufeng crest, where fierce close-quarters fighting raged between Japanese and Russians on the south edge, while the enemy continually sent reinforcements, troops followed by tanks, up the northern slope. Ito's company was visible on the western slope, bravely bearing a Japanese flag. 10-15 minutes later, grenade-discharger fire began to blast the Soviet positions. At 04:40, Ito, redeploying at dawn, observed elements of the 1st Company near the hill's summit. Contact was established with Inagaki's men. The Russians began to show signs of disarray under the grenade dischargers and the heavy weapons deployed by the reserve battalion at Chiangchunfeng. Thereupon Ito's company charged as well, capturing the northwest corner of Changkufeng roughly concurrently with the main body of the 1st Battalion under Sakata. Ito was wounded and evacuated; two sergeants were later cited in dispatches. Meanwhile, the 10th Company, led by Takeshita of the 3rd Battalion, was to conduct a separate night assault against fire points around Hill 24, about 1,000 meters north of Changkufeng. The aim was to disrupt Russian withdrawal along the slopes to the rear and to hinder reinforcements. At midnight, the company left the skirts of Chiangchunfeng in fog and darkness. Moving stealthily over the undulating terrain, they faced knee-deep bogs and tall vegetation. After evading sentries, they penetrated behind the enemy. By 02:00, five teams totaling 16 men under Sergeant Uchibori were ready to strike Hill 24. Takeshita led the charge from the right and overran the defenders by 02:20. The Russians, numbering 20 to 30 riflemen with one machine gun, fled toward Khasan, leaving four soldiers behind whom the Japanese bayoneted. Takeshita's company continued to consolidate Hill 24, awaiting counterattacks, which soon followed. At 04:00, eight tanks, with headlights on, launched an attack from the Shachaofeng sector, supported by an infantry company . Takeshita reinforced Uchibori's unit with assault teams; the Russian infantry were routed, and five tanks were knocked out. At dawn, about 100 Soviet troops were observed retreating from the direction of Changkufeng, surprised and mowed down by heavy and light machine guns at ranges of about 300 meters. At 06:30, the Soviets attacked again with an infantry battalion and a machine-gun company from north of Khasan. The Japanese allowed them to close, then concentrated the firepower of both infantry platoons plus heavy machine guns. After a 30-minute firefight with heavy casualties on the Soviet side, the Russians fell back. Again, at 07:10, the Soviets struck from the north of Khasan, this time with one company and five tanks. Russian infantry, supported by three tanks, pushed in front of the Japanese positions, but machine-gun and small-arms fire forced them to retreat eastward, the tanks being stopped 50 meters from the lines. Meanwhile, two Japanese enlisted men on patrol near the lake encountered armor; they attacked and, after taking casualties, returned with captured ammunition and equipment. One rapid-fire piece had been providing covering fire behind Takeshita's unit and opened fire on three tanks attacking north of Changkufeng, helping to stop them. As daybreak arrived, Takeshita's company cleared the battlefield, retrieved casualties, and reinforced the defenses. Then an order from the regiment transferred the main body to Changkufeng. Leaving one platoon at Hill 24, Takeshita came directly under Hirahara's command. Takeshita was later officially cited by the regiment. If Hill 52 fell, Changkufeng would be lost. The Russians understood the importance of this constricted sector as well. Their armor could swing south of Khasan, while the terrain to the north was boggier and could be made impassable by the field-artillery battery emplaced on the Korean side of the Tumen. To check hostile reinforcements into this vital region, Sato had dispatched an infantry element to Hill 52 early. Northward, he had 1st Lieutenant Hisatsune emplacement the two 75-millimeter mountain pieces belonging to his infantry gun battery, together with two of 2nd Lieutenant Saito's three 20-millimeter anti-tank guns and the two 37-millimeter infantry rapid-fire guns belonging to 2nd Lieutenant Kutsukake's battalion gun battery. At 23:00 on 30 July, in accord with Nakano's orders, Hisatsune moved these six guns to the ridgeline between Changkufeng and Hill 52. Apart from the guns to the left, defense of Hill 52 was entrusted to the experienced Master Sergeant Murakoshi Kimio, 2nd Platoon leader in Nakajima's company. After the Shachaofeng affair, Murakoshi was ordered to occupy the hill. Moving along the shore on 30 July, his unit encountered neither friendly nor hostile troops. The regimental records note that "some enemy unit came into the dip east of Hill 52 since morning on the 30th, and both sides were watching each other." Murakoshi deployed his three rifle squads, totaling 34 men. After Nakano's battalion jumped off on 31 July, the platoon observed not only the "fireworks display" but also Soviet motorized units with lights aglow, moving on high ground east of Khasan. Later, tanks could be heard clanking toward Hill 52. Around 04:00, Murakoshi organized anti-tank teams and sent them into action. Most accounts emphasize the anti-tank efforts, rather than the fire of Murakoshi's machine gunners. Three privates, carrying anti-tank mines, undertook daring assaults once the terrain obliged the Russian tanks to slow. They laid their mines, but the soil proved too soft, and the attempt failed. In the most publicized episode, Private First Class Matsuo, nicknamed a "human bullet," was badly wounded by machine-gun fire from a tank and knocked from the vehicle, but he managed to reboard with a satchel charge and, it is said, stop the tank at the cost of his life. The platoon leader and his remaining 20 men, having withdrawn 200 meters below their positions, poured torrents of fire at the infantry accompanying the tanks. Flames from the antitank mine assaults provided blazing targets. In concert with Hisatsune's six infantry guns emplaced on the Crestline southeast of Changkufeng, Murakoshi knocked out the remaining two tanks. When the tanks were immobilized, the Soviet troops did not press forward; exposed to Japanese fire, their losses mounted. By daybreak, the Russians had pulled back. Official records describe one Soviet company with four heavy machine guns, led by mounted officers. After hours of intense combat, Colonel Sato and his staff observed that all operations were succeeding by dawn. It was fortunate that Japanese units had posed a threat from the east; only then did the Russians begin to retreat. "But what an incomparably heroic first combat it had been… the scene at Changkufeng was sublime and inspiring. Private feelings were forgotten, and all bowed their heads in respect for the gallant fighting by matchless subordinates." As soon as Sato confirmed that Changkufeng had been occupied, he sent an aide to assess casualties. "When the colonel learned about the death of his capable and dependable officers," a lieutenant recalled, "he… murmured, 'Is that so?' and closed his eyes. The dew glistened on his lids." Meanwhile, in addition to the battle of annihilation at Changkufeng, Major Takenouchi of Okido's regiment was to conduct the dawn assault in the Shachaofeng area. His 1st Battalion and attached elements numbered 379 men; Kanda's company of the Kucheng Border Guard Unit added another 49. An engineer platoon was attached. At 18:00 on 30 July, Takenouchi issued his orders. According to that evening's regimental maps, north of Khasan were two battalions of Soviet infantry and 20 tanks. South of Shachaofeng, the Russians had entanglements and machine-gun nests, with additional emplacements to the rear, west of the lake, and armor moving south toward Changkufeng. Northwest of Shachaofeng lay the main body of Takenouchi's battalion. Signal lines connected his headquarters with Sato's command post. The only Soviet patrol activity noted, as of evening, was in the direction of Matsunobe. Around 02:00, machine guns chattered south of Changkufeng, signaling an increasing intensity of Sato's night assault. On Takenouchi's front, the Russians went on alert, firing illuminating shells and opening fire from the north side of Changkufeng. At 02:30, Matsunobe's unit finished breakfast and moved to the jump-off site. The terrain was difficult and there was considerable enemy tracer fire, but, thanks to effective reconnaissance, the force reached its destination without loss by 04:00. Matsunobe eliminated an outpost unit using rear-area scouts who struck from the rear and gave the enemy little opportunity to respond. Then the Japanese prepared for the main attack as they awaited daybreak. At 04:00, the supporting mountain artillery platoon took position between Matsunobe and Takenouchi. Throughout this period, the sounds of fighting grew more violent toward Changkufeng; machine guns were especially active. At 05:00, three enemy tanks could be seen moving up the northern slope of Changkufeng, but soon after news arrived that friendly forces had seized the crest. With sunrise imminent, the Japanese guns assumed their role. The longest-range support Takenouchi could expect was Narukawa's two 15-centimeter howitzers, emplaced across the Tumen north of Sozan. This battery took position at 04:20, after which the commander went to join Sato just behind the front. Several thousand meters of telephone line had been strung across the river, linking observation post and battery. Narukawa watched the fierce struggle at Changkufeng and prepared to support the dawn assault, while honoring the desperate effort of Ito's company for covering fire. Firing began at 05:10, though range data were not adequate. After little more than ten rounds, the enemy heavy machine guns on the Shachaofeng front subsided. A veteran artilleryman proudly remarked, "These were the first howitzer shells ever fired against the Soviet Army." At 05:20, Takenouchi's own heavy weapons added effective counterfire. Matsunobe and his company had crept to a line 150 meters in front of the Russian positions, taking advantage of dead angles and covered by light machine guns. Three Soviet tanks, however, had pressed forward against the main body. Two Private First Class soldiers, members of a close-quarters team, waited until the lead tank reversed course, then dashed in from the rear and blew it up. Two other soldiers attacked the third tank with mines but could not destroy it because of the tall grass. In a dramatic action that always thrilled Japanese audiences, a Private First Class jumped aboard with a portable mine, while a superior private jammed explosives into the tank's rear and allegedly blew off both treads, though the tank continued firing. While Matsunobe's company laid a smoke screen and prepared to charge, the Soviet tank was knocked out by rapid-fire guns. Master Sergeant Sudo's platoon seized the opportunity to race forward 15 meters and overrun two firing points at 05:40. When the Russians counterattacked with 60 infantrymen and three new tanks, Matsunobe ordered the grenade-discharger squad to fire while he had Sudo pull back to the foot of the hill. Close-quarter teams knocked out the tanks in succession. By this time the Russians had been shaken badly, allowing Matsunobe's main force to surge into two more positions. Five or six remaining Soviet soldiers were wiped out by a combination of Japanese pursuit fire and Soviet gunfire emanating from east of Khasan. After 06:00, the Japanese held the high ground at Shachaofeng. Kanda's unit had achieved a similar result, swinging around Matsunobe and skirting the left of the Soviet positions. Russian artillery opened from the east, but the Japanese used the terrain to advantage and suffered no casualties. Around this time, enemy forces in the Changkufeng area began to retreat, a portion by motor vehicle. Takenouchi had Matsunobe secure the site and, at 06:13, directed the main battalion to advance toward the north side of Khasan. A stubborn four-hour battle then ensued as Soviet forces delayed their retreat and the covering unit occupied the northern edge of the lake. Takenouchi estimated the enemy's strength at two infantry companies, a company of 12 heavy machine guns, and one heavy battery. Several Russian counterattacks were mounted against Matsunobe, while Takenouchi reinforced Kanda. The battalion attacked with great intensity and by 10:30 had managed to encircle the right flank of the enemy defenses at the northwest edge of Khasan. The Russians began to fall back, though one company of infantry resisted vigorously. At 10:50, the Soviet rear-guard company opened fire with machine guns while several tanks delivered heavy machine-gun and cannon fire. Soviet artillery, firing rapidly, also joined the resistance to Takenouchi's advance. Firepower pinned down the Japanese in this sector from late morning until nightfall.    For reasons of necessity as well as doctrine, the night assault on Changkufeng Hill received no artillery support. The dawn assault to clear Shachaofeng, however, required all available firepower, even if limited. Firing diagrams reflect no howitzer fire directed north of Changkufeng; this is understandable since Narukawa had only two pieces to handle numerous targets. A Soviet tank element was driven off, west of the lake, by 03:00 from the skirt of Chiangchunfeng by 3rd Battalion heavy weapons. Sasai, at the Kucheng command post, contends that Japanese artillery scored a significant success: school-tactics were followed, and the battery stood ready in case the night assault by the infantry failed. By dawn, Russian remnants clung to the crest, though the infantry had "peeled the skin" from their defenses. "In the morning, one of our howitzer shells hit near Changkufeng, whereupon the last of the enemy fled." Survivors of the night assault recalled no direct artillery support by Japanese artillery, though firing charts suggest some; Soviet sources dispute this. Regimental records note: "After firing against positions southwest of Shachaofeng, the Narukawa battery fired to cut off the enemy's retreat path from Shachaofeng and to neutralize the foe's superior artillery. Results were great." In the morning, Sato returned to Chiangchunfeng, observed the difficult anti-artillery combat by the Narukawa battery, and commended their performance. He watched howitzer fire disrupt Soviet artillery positions opposite Shachaofeng and estimated enemy strength at a battalion. Sato saw Russian horse-drawn artillery blasted from its sites and pulled back north of Khasan. Narukawa's first targets were positions and tanks south of Shachaofeng. Northeast of the lake, one battery of Russians headed north after dawn. In Narukawa's firing pattern, north of the lake, a Soviet motorized unit of more than ten vehicles withdrew in the afternoon. A new Russian artillery formation moving north of Khasan that afternoon received the heaviest fire from the howitzers. On that day Narukawa's two active pieces fired a total of 74 rounds. The only other Japanese artillery support for the infantry consisted of the half-battery of 75-millimeter mountain guns already forward. The platoon under 2nd Lieutenant Ikue moved west of Shachaofeng, starting from behind Kanda at 04:00, and bombarded Soviet positions to the northeast. Firing a lighter projectile than Narukawa's pieces, Ikue's men fired 162 shells and 37 shrapnel rounds at the Russians. Colonel Tanaka, the artillery regiment commander, reached the front during the night as battle's fury peaked from Changkufeng. Tanaka's mission was to take over Narukawa's battery and support infantry combat from dawn. Upon establishing his headquarters, Tanaka sent a liaison officer to the 75th Regiment. The 3rd Mountain Artillery Battalion completed unloading at Shikai Station in the night, and at 03:40, it entered emplacements on the north side of Nanpozan. Tanaka ordered Rokutanda to repel any enemy attacks that might be staged from Changkufeng and north of Yangkuanping. The battalion made good use of prior surveys and proved helpful in thwarting offensive attempts from the vicinity of Shachaofeng after daybreak. Rokutanda also coordinated with Narukawa to cut off the Soviet retreat route after enemy motorized and infantry forces began to fall back from Shachaofeng.   At Changkufeng, once the last Russians had been routed, two hours of quiet settled over both sides. The Japanese busied themselves with cleaning up the field, retrieving casualties, and bearing the dead to the rear. The few Japanese historians who have worked with 75th Regiment records have argued with a dramatic passage describing dawn: "From 05:15, after the top had been secured by us, the fog began to drift in. At about 05:30 rain started to drench the whole area; therefore, enemy artillery had to stop firing. God's will." Sakata counters that no Russian artillery shelled the peak after his men had cleared it. Sato agrees; only in the afternoon did at least 20 Soviet guns, emplaced north of the lake, open fire at Changkufeng. At first, Russian shells fell harmlessly into a pond nearby; Sato recalls fish splashing out. Thereafter, Soviet gunners gradually corrected their aim, but the Japanese took cover behind rocks and sustained no casualties. Soviet shellfire may have begun at dawn but appeared to be directed mainly toward Shachaofeng, where Soviet defenders were not evicted until an hour after Changkufeng fell. Tanaka, however, argues that when he arrived at the front at 05:00, Russian artillery was firing on objectives west of the Tumen, and several shells struck his men and guns. Japanese firing charts show that Soviet guns initially bombarded Takenouchi's sector at Shachaofeng from two positions north and northeast of Khasan. After these Russian positions were forced to evacuate, the new Soviet gun unit that arrived in the afternoon engaged not only Changkufeng but also the area of the Japanese regimental headquarters. A Japanese military history suggests that Chiangchunfeng, the site of the observation post for the heavy field-artillery battery, was hit early in the morning, just after Takenouchi's ground assault against Shachaofeng had begun. The only other Russian artillery fire noted is the early-morning bombardment of the region of Hill 52. This shelling emanated from a point southeast of the lake but appeared directed primarily against Hisatsune's guns, which pulled back to Changkufeng at 06:00. Takeshita's company, which had jumped off at 02:00 and struck to the rear of Changkufeng toward the heights southwest of Shachaofeng, sustained severe enemy artillery fire after dawn. The main body secured the positions it had captured, while one platoon occupied Hill 24. On Takenouchi's front, intense enemy artillery fire continued after the Shachaofeng district was cleared, but the battalion maintained its position throughout the day. At 20:00, Takenouchi pulled back to the heights northwest of Shachaofeng. Elements of Matsunobe's unit on the right flank clung to advanced positions southeast of Shachaofeng. Regarding the theological allusion to merciful rain at dawn, no interviewee recalled a torrential downpour at Changkufeng. One soldier remembered descending from the crest at 08:30, taking breakfast, and returning for battlefield cleanup an hour later, at which time it began to drizzle. The 75th Regiment's weather record for Sunday, 31 July, simply states, "Cloudy; sunrise 05:08."   At 06:40, Colonel Sato ordered Hirahara's 3rd Battalion to relieve Nakano's mauled 1st Battalion and Ito's company atop Changkufeng. The 1st Battalion was to become the regimental reserve force, assemble at Chiangchunfeng, and collect its dead and wounded. Shortly after 08:00, Hirahara arrived at the crest of Changkufeng. Sakata was still upright, blood-streaked. "It's all right now," Hirahara told him. "You can go down." Sakata limped away with the remnants of the 1st Battalion. At the command post he met Sato, who praised him, promised to replace his damaged sword with one of his own, and told him to head for the hospital. When he protested, Sato bellowed, more in pride than anger, "To the hospital with you!" Sakata went, leaving Kuriyama as acting company commander. That morning, Sato climbed Changkufeng and gave Hirahara instructions. He commended the heavy field artillery battery commander, Narukawa, for his effective support of Takenouchi's dawn attack at Shachaofeng. Before returning to his command post, Sato carefully supervised the collection of Japanese dead. He looked into the face of each man and bade him farewell, a regiment officer recalls. "His sincerity and sorrow inspired reverence in all of us." In the afternoon, Sato sent Oshima back to Haigan to report the victory to forces in the rear, to visit the families of the fallen, and to "exert a beneficial influence on the native inhabitants lest they become confused and upset by the recent fighting." After the Russians had been ousted from Changkufeng and Shachaofeng, information became available to Japanese headquarters concerning the extent of the victory and the price. The 75th Regiment put Soviet casualties at 300 men in each area and claimed a total of 17 tanks knocked out during the operations—seven at Changkufeng, three at Hill 52, seven at Shachaofeng. Assault infantrymen noted that few Soviet bodies were found in the crestline positions, other than those cut down by cold steel; many Russians were presumably wounded by grenades. Colonel Sato asserts that 30 Soviet corpses were picked up in the Changkufeng area after the night attack. Most Japanese survivors judge that Soviet casualties were at least double those incurred by their own forces. The Japanese used much of the materiel they had captured. The price had been grim in the assault units: 45 killed, 133 wounded. In both Colonel Nakano's and Colonel Takenouchi's battalions, about 25 percent of the officers and almost 10 percent of the men were killed or wounded. The main assault waves, chiefly the 1st and 2nd infantry companies and 1st Machine-Gun Company of Colonel Nakano's unit, suffered as many as one-half or two-thirds casualties, down to platoons and squads. Before the night attack, Colonel Nakano's battalion had a total of 401 men. The strength of Shimomura's battalion had diminished by only 17: Hirahara's by 10. Nakano's unit lost over 80 percent of all Japanese killed and wounded in the Changkufeng–Hill 52 sector.  Japanese accounts were lavish in their praise of Colonel Sato's conception and execution of the night-dawn assaults. "Everybody had conducted several inspections of the front, yet only two or three individuals were acquainted with the precise sector where we carried out our assault." The costly lack of comprehensive intelligence necessitated reduction of firing points in succession and made the assault on the peak, the true key, possible only at the end. "This was a rather difficult method. It would have been better to have thrown one small unit against one firing point invariably and to have used the main force to break through the depth of the foe swiftly." On the larger benefits of the night operation, Akaishizawa wrote, "We prevented the main hostile forces, numbering several thousand troops concentrated east of Khasan about 600 or 700 meters behind Changkufeng, from laying a finger on us." Sato regards the night attack as a success: "The Soviets would have taken over the entire region unless checked." But with respect to Suetaka's words of praise for Sato himself, one candid division staff officer does not share what he calls "extravagant laudation." "The night-attack plan had been devised long in advance. I do not see anything particularly brilliant about it. Only in terms of results could one call the assault well done." Sakata concurs but stresses that training paid off: "All the men in my company followed their leaders to the crest and thus displayed their teamwork and unity," despite the unexpectedly severe casualties. The Soviets seemed particularly apprehensive about the possibility of Japanese armored operations. Antitank weapons were deployed on the eastern slopes of Changkufeng, ready to fire against the axis of Hill 52, which theoretically was good tank country. Illuminating shells and flares were employed profusely in concert with heavy machine guns firing blue tracers from the time Japanese troops entered the zone of wire defenses. Tanks supplemented the fire network, as did artillery zeroed in east of Khasan. But it was the grenades, in "heaps and mounds," that troubled the attackers most: "This tactic must be one of the most important aspects of Soviet infantry training, together with snipers. Our night assault unit did not sustain too many casualties until the crest but, since we could not run up into the positions, the foe was able to hurl many milk-bottle-size grenades. Our forces must be given more training with hand grenades".  The first phone call to Seoul did not come until Changkufeng had been assaulted and cleared. Around 05:00 the division learned that victory had been achieved at Changkufeng; the first reports mentioned no Japanese casualties. "Thank God!" was the reaction. Suetaka and the major toasted Sato's victory with sake. "At 06:00, one company of the Sato unit occupied Shachaofeng and expelled the Soviet forces across the border." Not long afterward, the division, like the 75th Regiment, began to learn the extent of the casualties. Although personal sorrow displaced initial elation, there was grim satisfaction that the insolent Russians had been ousted and the dignity of the Imperial Army maintained. It was hoped and expected that the Korea Army would share this view. Seoul had learned of the Japanese assaults only after the fact and in a rather cursory fashion. Nakamura ordered the front-line units to secure the heights and to localize the affair by limiting the strength used in that area and by ensuring cautious action.  Nakamura's orders to not expand upon the victory were criticized heavily. However Tsuchiya recalled "The decision was taken too easily. Perhaps some had covert opposition, but no one spoke up. I think there was some misunderstanding of individual positions. Yet the crisis should have been analyzed carefully. It is too bad that there was no direct supervision by the Chief of Staff." For Tsuchiya, the Korea Army would have been in trouble if the incident had dragged on because of Soviet buildup and Japanese casualties and low mobilization. Although Nakamura likely wished the 19th Division to abandon unnecessary actions regardless of victory or defeat, he did not seem to care; he showed no intention of inspecting the local scene. Yet Tsuchiya felt such a keen sense of responsibility that he was prepared to commit suicide if matters went wrong. Inada argued that Nakamura did not visit the front to avoid expanding the troubles and disturbing the troops. Analyzing the Korea Army's nebulous control, Imaoka notes that Nakamura had only recently arrived in Korea and had little time before fighting began, but something seemed lacking in the army's exercise of command. Thus, Nakamura never met Suetaka until after the incident had been resolved, although the governor-general came from Seoul to visit Suetaka at the battlefront and to express appreciation in person. "It was quite proper to adhere to the policy of nonenlargement, but the Korea Army should have furnished more positive operational guidance in such a case when a subordinate division was in serious trouble." There were important lessons to be learned here, Tsuchiya recalled  "The 19th Division attacked the Russians twice in 36 hours without army orders or approval. How is it that the division commander, a lieutenant general and certainly not an reckless man, could have been allowed so much margin to act independently?" Some suggest that Suetaka tended to violate the spirit of the law, especially in force majeure. Others think that Suetaka was loyal, deliberate, and law-abiding, a worrier who could be expected to follow orders. Why risk one's career—one's life, given that self-censure loomed—when headquarters' decision was available? Military discipline and national interest dictated prior consultation and compliance. Or did Suetaka, like other notable generals, think gambles were justified by the goddess of Victory? I would like to take this time to remind you all that this podcast is only made possible through the efforts of Kings and Generals over at Youtube. Please go subscribe to Kings and Generals over at Youtube and to continue helping us produce this content please check out www.patreon.com/kingsandgenerals. If you are still hungry after that, give my personal channel a look over at The Pacific War Channel at Youtube, it would mean a lot to me. A daring Japanese night assault, led by Colonel Sato and his bold captains, threaded through fog, wire, and enemy fire. As dawn broke, the crest fell into Japanese hands, after brutal stand-ins on Hill 52 and Shachaofeng. Glinting grenades, roaring tanks, and disciplined infantry forged the victory, at a heavy price: dozens of officers and many men lost.   

Tobin & Leroy talk about the Miami Heat loss to the Orlando Magic in the East quarterfinal of the NBA Cup.