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3 episodes with cqs
2 episodes with cqs
2 episodes with cqs
2 episodes with cqs
2 episodes with cqs
Jusqu'au 30 septembre, retrouvez la formation aux fondamentaux de l'accueil et du service !1️⃣ Présentation des invitées :Il paraît que la restauration est un métier qui ne se pratique que lorsqu'on est jeune.Pourtant, Frédérique Chenevier-Triquet et son équipe de choc nous prouvent le contraire !À 57 ans, Frédérique entame une reconversion pour ouvrir son propre restaurant.Ex-DRH, elle passe son CAP cuisine en candidat libre et retourne à l'école Ducasse.En parallèle, elle rachète un "petit" restaurant proche de chez elle, Saisons, et lui redonne du dynamisme !Puis, elle ouvre un second restaurant, Poulette, lui aussi situé à Asnières-sur-Seine.Aujourd'hui, elle travaille avec l'un de ses enfants et pour poursuivre son développement, elle peut compter sur une équipe d'experts.Marlène Renaud a créé le cabinet CQS pour accompagner des entreprises à mieux répondre aux enjeux réglementaires, RSE, qualité...Charlotte et Alicia partagent leurs visions et leurs méthodes pour réussir cette mission.2️⃣ Notes et références :CQS ExpertsCollège Culinaire de FranceLe Cœur des ChefsÉcole DucasseProjets FF&E et OS&E, avec Sébastien RomiszviliArchitecture et hôtellerie, avec Thomas HostacheLe livre : La Terre, vue du ciel de Yann Arthus-Bertrand3️⃣ Pour contacter les invitées :Frédérique Chenevier-Triquet - via LinkedinAlicia Vegezzi - via InstagramCharlotte Gleize - via LinkedinCet épisode est produit en partenariat avec CQS. Un grand merci aux équipes pour leur collaboration et leur professionnalisme.4️⃣ Le partenaire de l'épisode :HotelPartner Revenue ManagementPrendre un rendez-vous avec MarjolaineDites que vous venez d'Hospitality Insiders et Marjolaine se déplace gratuitement dans votre établissement pour effectuer un diagnostic !5️⃣ Chapitrage : 00:00:00 - Introduction00:02:00 - Parcours de Frédérique00:05:00 - Reconversion00:06:40 - Premier restaurant00:09:00 - Défis après l'ouverture00:11:40 - Importance de la RSE 00:19:00 - Démarche et diagnostic RSE00:23:00 - Importance de l'accompagnement00:30:00 - Gestion quotidienne00:32:00 - "Poulette"00:38:00 - Questions signaturesSi cet épisode vous a passionné, rejoignez-moi sur : La newsletter d'Hospitality Insiders, pour ne rien rater Linkedin, pour poursuivre la discussion Instagram, pour découvrir les coulisses La bibliothèque des invités du podcast Merci de votre fidélité et à bientôt !
Metalama This episode of The Modern .NET Show is supported, in part, by Metalama, reduce your boilerplate code by up to 15% with Metalama's C#-to-C# template engine and reduce your code complexity today! Show Notes "Essentially, when you look at it, what we are doing, we are not building software. We are changing it, we are maintaining it. Because when you look at the typical lifecycle of the application, enterprise one I would say, or any big system where you invest lots of time lots of money building it, you want to exploit this for 5-10-15 years hopefully. So when you look at the percentages, you're building something for one year and then you are using it for nine more years, let's say. It's a 10 year life cycle. So when you think about it, you spend 10 times... er, 10 percent of your time building something and 90 percent of the lifecycle of the application or the system responding to change requests, building new things, changing, adapting, and maintaining. So essentially, our job is not to build out. Our job is to sustain all these request changes. I think that's the first point we need to clear."— Dejan Miličić Welcome friends to The Modern .NET Show; the premier .NET podcast, focussing entirely on the knowledge, tools, and frameworks that all .NET developers should have in their toolbox. We are the go-to podcast for .NET developers worldwide, and I am your host: Jamie "GaProgMan" Taylor. In this episode, Dejan Miličić joined us to talk about the CQRS pattern, how it came from CQS, what CQS is and how it's related to Alan Kay's original ideas for object-oriented programming, being pragmatic as developers and engineers, the importance of system design and system's thinking, and how we all need to realise that our software lives on for years after we've pushed our changes to the repo. "So I, indeed, agree with you that people should pay more attention to system design. Start looking at the whole picture. And the extreme of this thinking would be: okay you will go into job interview, they will ask you about, I don't know, quick sort you, will implement it on the whiteboard, and then six months later on you will go and purchase or maybe download a NuGet package with with a quick sort implementation, because you know it makes sense; you don't want to implement something that have been implemented this many times before."— Dejan Miličić Whilst this episode doesn't focus on .NET per se, I think that the subjects that Dejan and I covered are incredibly important for anyone who wants to seriously level up their game. In fact, Dejan proved this point when he said: "We [are] all, like, containerised into our own small silos and working on our own without being aware of the whole system. When you look at what people go through when they prepare for job interviews at, I don't you know, Google, Facebook, nowadays Meta, Microsoft, you have all these books on the system design. And then they go, instead of, you know, going to the job interview after 20 years of experience and talking about what you do and what you know, people with 20 years of experience still sit down and learn and prepare for the system design interview. I'm not saying they shouldn't be preparing, but some of my colleagues told me that that was the first time in their careers that they started looking at the system design as a discipline."— Dejan Miličić Anyway, without further ado, let's sit back, open up a terminal, type in `dotnet new podcast` and we'll dive into the core of Modern .NET. Supporting the Show If you find this episode useful in any way, please consider supporting the show by either leaving a review (check our review page for ways to do that), sharing the episode with a friend or colleague, buying the host a coffee, or considering becoming a Patron of the show. Full Show Notes The full show notes, including links to some of the things we discussed and a full transcription of this episode, can be found at: https://dotnetcore.show/season-7/cqrs-system-maintainability-and-pragmatic-tech-choices-with-dejan-milicic/ Useful Links Dejan on Twitter: x.com/dejanmilicic Dejjan on LinkedIn: linkedin.com/in/dejanmilicic Music created by Mono Memory Music, licensed to RJJ Software for use in The Modern .NET Show Editing and post-production services for this episode were provided (in part) by MB Podcast Services Supporting the show: Leave a rating or review Buy the show a coffee Become a patron Remember to rate and review the show on Apple Podcasts, Podchaser, or wherever you find your podcasts, this will help the show's audience grow. Or you can just share the show with a friend. And don't forget to reach out via our Contact page. We're very interested in your opinion of the show, so please get in touch. You can support the show by making a monthly donation on the show's Patreon page at: https://www.patreon.com/TheDotNetCorePodcast.
In a discussion which will no doubt elicit cries of empathy and a collective nod from compliance teams in law firms up and down the country, Lucy Batten joins the latest Today's Conveyancer Podcast to discuss her role as Executive Director and Compliance Officer for Legal Practice (COLP) at Gloucestershire-based Montpellier Legal. Her role encompasses oversight of the full gamut of compliance and regulatory requirements placed on the modern law firm and she fulfils the role of Money Laundering Compliance Officer (MLCO) and Senior Reporting Officer (SRO) for the CQS regime. In a wide-ranging discussion on the extent of the role, the importance of empowerment and training, and the practicalities of keeping a team on the straight and narrow, Lucy articulates the challenges she faces, and the tools she adopts to ensure the firm remains compliant.Lucy also goes into detail about a recent SRA AML audit the firm was the subject of; providing some insight into the expectations of the audit, and the firm's take-aways and learnings from the inspection. Critical, says Lucy, is the level of detail in firm's Practice Wide Risk Assessment (PWRA); it is also important that all staff understand the policies and procedures in place as they will be interviewed.Lucy moves on the discuss the importance of training and explaining to staff why we do what, which will embed the learning and understanding. She reminds us of why we conduct money laundering checks; to protect the firm and more importantly, to protect the public. It cannot be seen as a tick-box exercise, says Lucy, and demonstrates the need for firms to dedicate more resource to compliance roles and responsibilities. The Today's Conveyancer podcast can be found on your preferred podcast provider and also at www.todaysconveyancer.co.uk. Subscribe and listen in for all the latest conveyancing industry news and views.
In this episode, I was thrilled to be joined by Matt Hunt to chat about using the CQS pattern to improve your codebase quality and help avoid writing those ‘Big Ball of Mud' code-bases that sadly we see way too often in our industry!CQS (Command Query Separation) is a pattern that states that a method should either be a command that performs an action or a query that returns data, but not both. This approach promotes a clear separation of concerns, improves readability, and can lead to more maintainable and scalable codebases.For a full list of show notes, or to add comments - please see the website here
CQRS, czyli Command Query Responsibility Segregation, jest wzorcem wyjątkowo popularnym i powszechnie stosowanym w wielu systemach. Mało kto jednak sięgnął po oryginalny dokument autorstwa Grega Younga, który opisuje założenia tego konceptu architektonicznego i z czasem obrósł on kilkoma mitami.Dziś w podkaście ponownie gości Oskar Dudycz, z którym na tapet weźmiemy zarówno mity jak i fakty dotyczące wzorca CQRS. A gdy przy drugim mikrofonie pojawia się Oskar, to wiadomo, że będzie do bólu pragmatycznie...W tym odcinku rozmawiamy m.in. na temat:czym jest wzorzec CQRS i jaki ma związek z językiem Eiffel i ideą CQS Bertranda Meyera,związku z wzorcem Command & Command Handler,xszeregu mitów, którymi CQRS obrósł na przestrzeni lat, np. koniecznością stosowania asynchroniczności,różnych możliwych sposobach, w jaki CQRS może zostać zaimplementowany w systemie.Materiały dodatkowe:CQRS, oryginalny dokument Grega Younga, opisujący koncept CQRSCQRS Bliki, artykuł na bliki Martina Fowlera o omawianym wzorcuCQRS facts and myths explained, artykuł na blogu Oskara na poruszony w rozmowie tematOd CRUD do CQRS w praktyce, prezentacja Oskara z konferencji bITconf 2022Zapraszam Cię także do odwiedzenia moich innych miejsc w internecie:https://twitter.com/mariuszgilhttps://instagram.com/mariuszgil_dev/https://youtube.com/c/MariuszGil
En este episodio conversé con Andrés Bouscayrol, el fundador de Refrigeración Total y CQS (Comfort Quality Systems). Conversamos alrededor de lo que se necesita para convertir una empresa que ofrece un producto "commodity" a innovar y crear tu propio océano azul. Andy, además de empresario es padre de familia y atleta, nos cuenta como trabaja en el balance día a día a pesar de ser pieza fundamental en su negocio. Nos da un pequeño "sneek peek" de su nuevo giro de negocio CQS que es un CaaS (cooling as a service) en donde atiende mercados internacionales y nos expone como fue identificando oportunidades de escalar el negocio.
Federal Workers Compensation Coffee Break Podcast is about all things related to Federal Workers Compensation, FECA, OWCP, DOL & Longshore claim filing as an injured federal worker. The podcast is an educational and informative training on how to navigate the DOL -OWCP claims filing process for all types of injured US government and federal workers. The podcaster has 28 years in assisting with federal workers compensation as a consultant and trainer. The podcast is free and is educational. If you need help with anything related to a federal workers compensation claim...help is just a cup of coffee away.How to File an OWCP DOL Form - Introduction to the ECOMP Claims ProcessReporting a workplace incident and filing a claim for compensation require different forms, depending upon your employment status and government organization. Not all government agencies use ECOMP for form filing. You can check to see what forms your agency files through ECOMP by clicking "Register" from the ECOMP homepage and then selecting your employing government organization.If your agency uses ECOMP for form filing, you will be able to manage the entire process from your Employee Dashboard. You can get to your Employee Dashboard by clicking "Sign In" on the ECOMP homepage. Lately I am seeing more and more employee agencies utilizing ECOMP portal for E-filing of CA-1 & Ca-2 forms for establishing a case. We have been using paper CA forms and uploading them into ECOMP …forever but now many employers like for example the VA require that you fill out the CA forms online on the portal. So I want to walk you through some of these new online filing requirements. IMPORTANT ANNOUNCEMENT FOR CQS USERS: Starting April 27th, CQS will be integrated directly into the Employees' Compensation Operations and Management Portal (ECOMP) and will be decommissioned as a standalone system. If you do not already have an ECOMP account, please register for one to access this information. Once a case number has been assigned, you can submit information pertaining to that case file through ECOMP's Document Upload feature, available from the ECOMP homepage. To use this feature, you will need your last name, case number, date of birth and date of injury. Click on PODCAST Transcript for more information... Dr. Taylor's educational podcast utilizes his experience and history as a DOL – OWCP provider and his years of consulting and teaching all things federal workers compensation related. This is an educational short form format for learning how to successfully file federal workers compensation claims. So grab a cup of coffee and lets begin.Dr. Taylor's contact information for more information or assistance is:https://fedcompconsultants@protonmail.comIf you need a provider or assistance with a DOL claim in Tampa, Jacksonville or other areas of Florida you can make an appointment to see him and the other providers at his clinic at 813-877-6900.
Suite et fin de notre participation au Ad World 2022. La dernière fois, nous avons parlé de comment construire une bonne offre grâce aux conseils de Alex Cattoni. Cette fois, on revient davantage à la publicité Facebook et notamment, grâce à CreativeX. CreativeX est une entreprise qui est dans l'analyse permanente des créatifs via l'intelligence artificielle, elle travaille avec Meta, Google, Amazon et bien d'autres groupes tout autant gigantesque. À force d'analyse, ils ont créé le CQS, soit le Score de Qualité des créatifs. C'est un taux calculé par le nombre de meilleures pratiques appliquées à un créatif (que ce soit une image ou une vidéo) divisé le nombre total des meilleures pratiques en place. La grosse découverte, c'est le plus haut votre score de qualité est élevé, le plus bas sera votre CPM. Le simple fait d'augmenter son score à hauteur de 10%, vous permet de diminuer le CPM de 2%. Lorsque vous êtes dans le tiers le plus élevé du CQS, c'est un CPM qui est 15% moins cher par rapport à vos concurrents qui sont dans le premier tiers. A nouveau, ce ne sont pas des résultats qui vont changer la donne dans l'immédiat. Mais 15% de moins sur votre CPM toute l'année, je vous laisse faire le calcul de ce que vous économisez. Les annonceurs qui réussissent à obtenir le meilleur score sur Instagram, peuvent s'attendre à une diminution de + de 25% de leur CPM et quasiment 20% sur Facebook. Pour la seconde conférence, on se tourne vers une thématique : la page de vente. Comprenez que lorsque vous renvoyez sur votre boutique en ligne, le trop grand nombre de choix, de boutons et de possibilités peut être un véritable frein à la conversion. C'est pourquoi, Nik Sharma, CEO de l'agence HOOX, nous invite à utiliser des pages dédiées pour que votre expérience soit linéaire (avec donc moins de choix) que votre site (et toutes les portes de sortie que ça offre). C'est d'ailleurs, dans la Hero Section que se trouve le plus grand nombre d'erreurs commises. La première étant d'utiliser votre titre (et le sous-titre) pour autre chose qu'un argument de vente. Par exemple, mettre votre marque en titre est une occasion perdue de faire passer une promesse de résultat ou appuyer votre Unique Selling Proposition. Par exemple, sur notre page de webinaire, on ne va pas dire “Le webinaire 100% Facebook Ads !” mais plutôt “Optimisez vos campagnes dès maintenant sans craindre…” et la faire la liste de tous les obstacles que notre audience rencontre à l'heure actuelle. Bonne écoute ! L'équipe J7 Media L'étude de CreativeX : Groupe FB : https://www.facebook.com/groups/pubfranco J7 Académie : https://www.j7media.com/fr/j7-academie Escouade FB : PS : Nous sommes aussi sur !
------------------------------------------------------------------- QNEWS - MAY 29 VK4 ON AIR 2022 ------------------------------------------------------------* THE FOLLOWING NEWS CAN BE HEARD FROM OUR AUDIO SERVICE based in BRISBANE, OLYMPIC CITY 2031, RIGHT NOW:- www.vk7ax.id.au/wianews/ OR www.wiaq.org.au Importantly remember to download from the site by COT (Close of Transmission) Mondays. Also, search QNEWS (make sure it IS the Ham Radio QNEWS) in your podcast app. ------------------------------------------------------------* CLUBBING SUNSHINE COAST www.wia.org.au/clubs/vk4/SunshineCoastAmateurRadioClub/Maleny VK4RSC 146.850 and 438.075 VK4RSN 53.7 Noosa Heads VK4RSL 146.825 and 438.175 SCARC has started an SSTV net on Saturday evenings at 18:00 local on our linked repeater system of 146.825, 146.850 and 146.975. The first net ran last Saturday and there was a little bit of activity and a bit of trial and error getting things to work properly. Pre check-ins from 17:55. There will be 2 CQs on mode PD 120 (the same mode the ISS uses) with a 2-minute listening pause for stations to respond. Set your favourite SSTV decoding program to automatic and see what happens. MMSSTV is a good program for this. There will also be a 5-minute pause every 15 minutes for any voice traffic. If no voice traffic the calls will continue for 3 cycles. Net control VK4TK Harry. Also, just a reminder that the car boot sales start at 10:00 today at the clubrooms Godfreys rd. Bli Bli Entry is free and there will be food and drinks for sale, so come along and grab a bargain. Well until next time, this is Gordon VK4VP. --------------------------------------------------------------------* Hello, I'm Geoff Emery, VK4ZPP, and I've been thinking. As we all know there are many rooms in the house that we call amateur radio and when we are in the pursuit of knowledge and experience, we like to explore. The the issue is what is the best, most exciting area in which to engross our interest? Like many areas of interest, there is the learning curve of getting familiarity with the material, the tools and the strategies that take a person from a learner onto a level of proficiency and perhaps even a stage where others regard you as an expert. This happens with on the job training as well as recreation. A good fisher needs to learn how to bait a hook to be able to catch a fish unaided and then learn the types of bait, the style of gear that works in that location and so on. Ham radio is no different. We learn to follow the rules and how to connect our gear from power supply to antenna and practice and discussion help us catch the ones that might have previously got away. Like the fisher, we have to find what is both convenient and what is satisfying. Not every person wants to sit on the bank and watch for a float to bob just as not every fisher wants the expense of a charter boat to hunt some deep-sea denizen. Similarly, not all hams want to build specialised stations or hunt the airwaves for diminishing and scarce call signs in contesting or DXing. Some people like being hands-on with building things and some like to specialise in a band or mode and these likes can expand and change as the years go by. Obviously the experiences and likes of those around us such as fellow club members will draw us in certain directions and this is a good and comforting way of socialising and broadening the range of experience in our hobby. I wonder what the feelings are of those that are enticed into some of the high profile contests where you start to feel you need to be a bush lawyer just to understand the rules? How do others feel about dipping their toe into the waters of a new mode that is still considered esoteric rather than familiar and learning the jargon is akin to being immersed in a foreign county where no one speaks our language? Perhaps these are areas that we should look at in our clubs and amongst fellow amateurs particularly where there a newly licensed or inquiring minds in the midst. We like to think that we are considerate in the practice of amateur radio but perhaps we forget others as our own familiarity with certain rooms of the house increases. What can be more considerate than asking and discussing the areas of interest of our newer members? I'm Geoff Emery VK4ZPP and that's what I think… how about you? ------------------------------------------------------------* TO SUPPLY QNEWS ITEMS:- Send SCRIPT to qnews@wia.org.au send audio to http://www.wia.org.au/members/broadcast/upload/ QNEWS Tips to get MORE out of your weekly newscast on VK4WIA If you would like to submit club news items for inclusion in QNEWS broadcasts, please email your item in text to:- qnews@wia.org.au THEN submit audio:- To submit audio email qnews@wia.org.au Remember the sooner you submit audio material the more the likelihood of it being broadcast in the very next QNEWS. Each item will only be broadcast once, if you want a couple of mentions, please submit different slants to keep your event 'fresh .‘
Edoardo Natale, Partner, ci offre una nuova panoramica sul tema della cessione del quinto, un comparto del credito in continua crescita che sta attraversando una fase di profondo rinnovamento a seguito della ormai ben nota sentenza Lexitor e della innovazione normativa che ne è conseguita.
Qui n'aime pas écouter de podcasts? Bon je suppose que si tu m'écoutes aujourd'hui, c'est que tu aimes ça ou qu'au moins tu es curieux de ce phénomène qui prend de l'ampleur. Ce matin, je suis allée farfouiller dans de nouveaux podcasts à écouter et je me suis rappelé une nouvelle série que Marlène Renaud de CQS m'a conseillée il y a quelques jours. Un podcast sur la qualité dont je te donnerai les références à la fin du post. Mais bon, c'est pas très sexy écouter un podcast sur la qualité à 8h00 du mat, dans le brouillard dans mon bus .. Mais j'ai cliqué sur le bouton Et je me suis laissée portée Moins de 7 min par épisode pour se rabibocher avec la qualité ça vaut le coup tout de même Oui, parce que je me rappelle finalement que la 6ième missions du #CRP Conseiller en Radioprotection selon le Code de la Santé Publique c'est de donner des conseils en ce qui concerne la définition du système d'assurance qualité mis en place. Système qualité, une thématique d'avenir s'il en est – je te renvoie à l'épisode 61 et une longue discussion que j'ai eu avec Valérie GARBAY et Laurent BINET au sujet de la décision 660 MAQ en imagerie. Et finalement, ce que j'entends me plait : Un manager qualité est souvent vu comme unmpêcheur de tourner en rond et pas un facilitateur Alors que sa mission principale c'est de : Fédérer : rassembler autour d'un projet commun Créer du lien et donner du sens Je te redonne mon adresse mail : stephanie@formation-radioprotection.fr Le podcast dont je te parle, c'est : « Manager qualité du futur » La version audio du livre blanc du think tank de France Qualité « Made in Qualité » Aujourd'hui, cet épisode m'a confortée dans ma perception de la qualité et du management de la qualité. Du bon sens, des choses simples et vive les petits pas. Et toi, tu penses quoi de la qualité ? - - - - -
Opening Hello, my name is Dave, and welcome to another exciting episode of Hacker Public Radio. It's been a couple of years since my last episode, and I know that HPR is running low on shows. As I have had this one in planning for some time now, I though this was the right time to get it finished. Main At the time of recording this, I've been an Amateur Radio licence holder for 6 months. I took the notion of studying and applying for my Foundation licence (the first of three stages to a Full licence) when I read a blog post by Jon Spriggs G7VRI, back in March, entitled Might Amateur Radio be a hobby for you? I saw a presentation by Jon at OggCamp in 2018 in Sheffield where he gave a whistle-stop tour of what Amateur Radio actually is, and how easy it is to get involved in it. As a bit of background, I was quite involved in the CB Radio scene back in the late 80s and early 90s - I was introduced to CB by my dad, whose handle was "Screwball", in the 70s... he had a CB rig in his car since as far back as I can remember. I picked up the hobby from him, by actually liberating him of his rig when he stopped using it. Unfortunately it got stolen from my car. C'est la vie. Yes, my handle back then was "The Love Bug" - in fact, it was whilst looking for an alternative to "Kool Kat" as a handle that I first used the moniker "The Love Bug" - probably in the mid-80s - and it just stuck. So, after reading Jon's blog post, and doing some research into Amateur Radio myself, a whole bunch of things happened at the same time: I bought my first radio - a Baofeng UV-5RTP [Amazon UK], I joined the Radio Society of Great Britain (not a requirement, but I would recommend it), signed up for Essex Ham's Foundation Training Course (not a requirement, but strongly recommended as it's geared around the examination, and it's free!) The training took 3 weeks (in my own time), and I applied for my exam as soon as the training was complete. The exam was an hour long, under as close to exam conditions as an online exam would allow, and I was told by the online system that I'd passed as soon as I submitted my answers. It then took a few days to get the confirmation of passing (and a certificate) in the post, which then allowed me to apply to Ofcom (the authority for the radio spectrum here in the UK) for my licence and callsign. I was able to choose the suffix of my callsign, and - as BUG was taken - I opted for TLB (for The Love Bug), and thus my callsign is - currently - M7TLB (Mike Seven Tango Lima Bravo). I say "currently" - I'm not allowed to change my callsign, however the callsign is specific not only to me but also to the fact that I'm a Foundation Licence holder. Therefore, when I go for my Intermediate and then Full licence, I'll get new callsigns for each one, each superseding the previous. Anyhoo, once I got my Foundation licence, I went out that Sunday to log some contacts, or QSOs. So I parked up at a high point near to here, put a small aerial on the roof of the car (so that I didn't warm up my head when transmitting), and started calling CQ - essentially a way of saying "I want to talk to somebody" - "Seek You". As part of the licence conditions, you are only permitted to make contact with other identifiable and identified amateurs... general broadcasts to whomever might be listening are prohibited. Except when calling CQ to initiate that contact. So I'd call out something akin to "CQ, CQ, this station Mike Seven Tango Lima Bravo, Mike Seven Tango Lima Bravo Portable, calling CQ." The "Portable" indicates that I'm not at my home station location. It's also a good indication that my transmission might be variable due to the portable nature of the station. I was transmitting using 8 watts of power, two watts fewer than the limit of my license, but significantly lower than the 400 watts that I could be using as a Full licence holder, so my hopes weren't high. My first contact was with a chap just outside Caistor, Lincolnshire... about 38 miles direct from where I was based. He was also using a portable station, but with a directional beam antenna, meaning that both transmission and reception from his end was able to focus on my direction. So yeah, impressed! My second contact was also a portable station, located at a high-point by the Woodhead Pass, in Penistone, about 18 miles direct from where I was. This contact was the gift that kept on giving, as there were two other portable stations at the same location, so I got three contacts in the log for that one. Things went quiet after that one, so after a further 5 calls out, I figured that was my lot. Still, I was happy with four QSOs on my first day! Later the same day, I went out for my daily constitutional, so I figured I'd take the radio - with the standard short rubber-duck antenna, and an earpiece - with me. At least that way, I wouldn't look too silly, or a target to be fair. My intention was just to bounce around the frequencies and listen to conversations, rather than put out any CQs myself... I was in a residential area, so I didn't want to draw attention to myself. Whilst listening, I heard someone calling CQ and inviting respondents to a different frequency, so I followed and listened. There were a couple of contacts already there that I couldn't hear, so I waited for the initial contact to finish working the first. When he put out a call for whomever originally responded, I jumped in with my callsign, thinking that there was no way he would hear me. Consider that I was walking around town, in a reasonably built-up area, with probably the worst antenna I could have chosen for distance, and he wasn't exactly coming through strong. He responded to me directly, asking me to standby whilst he worked the other station that responded. Well, I was shocked to hear him say to the other contact that he was in East Yorkshire, about 33 miles from here! He was using a directional beam antenna which was pointing due west... whereas I am south-west of his location, so when you consider the other things I mentioned, the fact that he was also not pointing his antenna directly at me I was completely amazed that I was able to hold this relatively decent quality conversation with someone that far away. Well pleased was I. Cost-wise, I should warn that Amateur Radio can be an expensive hobby, but it absolutely doesn't have to be. At a bare minimum, to get me "on the air" I bought the Baofeng (£42.99), and paid for my Foundation examination (£27.50), so a little over £70 overall. I actually bought a number of accessories for the radio, and joined the RSGB, but these are in no way required expenses. The standard radio on its own is more than sufficient to gain some decent contacts, as I hope I've proven with the success from that Sunday. Since then, I have bought an HF (or High Frequency) radio from India, it's a low-power model (or QRP) which is unlikely to get very far, but there are transmission modes that I can use that are specifically intended for low-power operation. My next big thing is to get an antenna up in the back garden along with a decent tuner so that I can actually use that radio!! By the time this episode goes out, I will have started an intensive course with OARC (Online Amateur Radio Community) which is a UK-based club - a more fantastic bunch of people you are not likely to find - so I'll be able to change my callsign to one beginning 2E0 or 2E1, and be able to use up to 50W to transmit, even though I don't have any equipment capable to transmitting 50W - yet! I point you to the excellent Ham radio, QSK series on HPR where a number of correspondents have recorded shows about Amateur Radio that you may find interesting. I'm putting this episode into the same series. Questions Are you an Amateur Radio operator? Let me know. Call to action Drop me an email to hpr@thelovebug.org, I'm on Facebook and Twitter as thelovebug, or leave a comment on this episode, or record your own episode in response. At the time of recording this, HPR is low on shows, if you have any shows in progress, or something burning in your mind, get it recorded. Find out more over at hackerpublicradio.org. Close So, that's it for today... thanks for listening. Wherever you are in the world, stay safe. Come back again tomorrow for another exciting episode on Hacker Public Radio. 73 de M7TLB
In questa puntata di IusPod torniamo a parlare di credito al consumo e cessione del quinto. Negli episodi precedenti avevamo affrontato il tema del contenzioso originato dall'estinzione anticipata di un finanziamento sottoscritto dal consumatore. Questo dibattito non sembra ancora essersi placato, nemmeno in seguito alle più recenti novità normative. Ne parliamo con i Partner Francesco Concio ed Edoardo Natale, con cui ripercorriamo il lungo dibattito e le motivazioni sottostanti.
On the newest episode of We Chat Divorce we're speaking with Donna M. Cheswick. Donna has over 30 years of experience in the financial services industry. She is a Certified Divorce Financial Analyst (CDFA®) and a Certified QDRO Specialist (CQS). She is the owner of Cheswick Divorce Solutions LLC, located in Southwestern Pennsylvania, where she helps individuals, couples, and family law attorneys with all the financial complexities that arise during divorce to ensure the most financial advantageous settlement possible. Education is the backbone of her business. She frequently teaches workshops on a wide variety of topics relating to finance and divorce, as well as authors numerous articles for local/national print and online publications. Donna also is a trained divorce mediator and a collaborative financial neutral. She has also been drafting QDROs and other like orders for the last ten years. Learn More >> http://cheswickdivorcesolutions.com/ Connect with Donna Cheswick on LinkedIn >> https://www.linkedin.com/in/donnacheswick/ The We Chat Divorce podcast (hereinafter referred to as the “WCD”) represents the opinions of Shanahan, Chellew, and their guests to the show. WCD should not be considered professional or legal advice. The content here is for informational purposes only. Views and opinions expressed on WCD are our own and do not represent that of our places of work. WCD should not be used in any legal capacity whatsoever. Listeners should contact their attorney to obtain advice with respect to any particular legal matter. No listener should act or refrain from acting on the basis of information on WCD without first seeking legal advice from counsel in the relevant jurisdiction. No guarantee is given regarding the accuracy of any statements or opinions made on WCD. Unless specifically stated otherwise, Shanahan and Chellew do not endorse, approve, recommend, or certify any information, product, process, service, or organization presented or mentioned on WCD, and information from this podcast should not be referenced in any way to imply such approval or endorsement. The third-party materials or content of any third-party site referenced on WCD do not necessarily reflect the opinions, standards or policies of Catherine Shanahan or Karen Chellew. Karen: Welcome to We Chat Divorce, Catherine and I are so happy today to welcome Donna Cheswick, owner of Cheswick Divorce Solutions LLC. In this episode, we're going to discuss the nitty-gritty on issues with retirement plan division in divorce. But first, let me take a couple minutes to introduce Donna. Donna has over 30 years of experience in the financial services industry. She's a certified divorce financial analyst. You will also hear the term CDFA. She's also a certified QDRO specialist. That term is a CQS. You may have never heard that one. She is the owner of Cheswick Divorce Solutions located in southwestern Pennsylvania, where she helps individuals, couples, and family law attorneys with all the financial complexities that arise during divorce to ensure the most financial advantageous settlement possible. Education is a backbone of her business and she frequently teaches workshops on a wide variety of topics relating to finance and divorce, as well as authors numerous articles for local national print and online publications. Donna also is a trained divorce mediator and a collaborative financial neutral. She's also been drafting QDROs and other like orders for the last 10 years. Welcome, Donna. Donna: Thank you so much. I'm glad to be with you both. Catherine: Oh, always love having a fellow CDFA here, which is how we met. So happy to have you here. And I'm really looking forward to getting to the nitty-gritty of retirement accounts with you. I know I'm burning with some questions and I'm sure Karen is as well. Karen: Absolutely. And you are a wealth of information to us and our clients. And we're so grateful that we have you on our team live. So Donna, let's just start out with how are retirement accounts split in divorce? Let's talk about that. Donna: Well, there are two main classifications as I'd call it of division. You have dividing employer retirement plans and then you have dividing IRAs and other types of qualified plans. And the employer plans require a special document. It's called a qualified domestic relations order. You'll hear the term QDRO or Q-DRO, depending on what part of the country you live in and they both mean the same thing. And that is needed to allow the employer to actually divide an employer plan to an alternate payee. The other process is basically transfer incident to divorce. When you have say an IRA account, you just need special language in your marital settlement agreement detailing how that transfer is going to occur. Both of these methods are done as a tax-free transfer. Nobody's taking out money from their account, writing a check to their soon to be ex-spouse. Everything can be transferred in a tax-free transfer from one party to the other. Catherine: So let's give a couple of examples about that. So, an employer plan would be? Donna: PPG, Google, pensions, a municipality - anywhere where you are working for someone else. Catherine: But that would be a pension…I'm sorry, that would be a pension, a 401k. Donna: Yes. Catherine: A 403(b). Donna: Yes. 403(b). Catherine: Okay. And then the other plans that you're mentioning are just IRAs, Roth IRAs. Donna: Correct. Correct. Karen: I was just going to say how many times do we see IRAs and Roth IRAs designated in the marital settlement agreement that they need a QDRO? I see it more than I don't see it. Donna: They do not. Only employer plans require a QDRO. However, if you put language in your marital settlement agreement that says you're going to divide an IRA by a QDRO, many times the plan administrator will want one because you've put it in your marital settlement agreement because you have to send a copy of the marital settlement agreement along with some paperwork to that IRA custodian. So you need to be careful not to put language in that you don't need because then ultimately- Karen: Spending another $500…(laughter) Catherine: Yeah. Yeah. That's a really good point because actually I never knew that. So I have an IRA. If you're listening, you have an IRA, your attorney just throws the language in there because they think they should throw the language in there, that plan administrator may require you to execute a QDRO, which is costly. Donna: Correct. Correct. Now you can put kind of roundabout language in there that says if the custodian or financial institution requires it, one will be you know what I mean. But if you say this plan will be divided by qualified domestic relations order, likely that plan is going to or that IRA custodian, they're going to be looking then for qualified domestic relations workers. You said you were going to provide one. Karen: Right. And they have to follow the order. They have to follow the marital settlement agreements. They don't have a lot of options. Catherine: I know you can say this, but Karen, you may recall this, but Donna it's the truth. And really, I wish I made this stuff up, but I don't. We had an attorney that charged a client a couple of hours because he did all this research to find out that her IRA did not need a QDRO. Karen: We're not sure what the research was either. Catherine: We asked for the research just out of curiosity, but we never received it. But she did receive the bill for it, which is upsetting. You also bring up something else when you mention the pensions meaning defined benefits or defined contributions like your 401k's, you must hear this just as we hear this. A lot of people feel like, well, my employer won't let you have that money. So that money is mine. Donna: That is not true. Even if the employer, because there are some plans, some employer plans that cannot be divided with the qualified domestic relations order. They're few and far between but that does not mean they are not marital property. And should be attributed, maybe one party is going to keep that asset, but the other party is not. But yeah, I hear that a lot of times too, my spouse says that's my pension not yours. That's not true. That's marital property. It doesn't matter that it's only in one party's name. If it occurred during the course of the marriage, all or some of it, because maybe there's a premarital component or post-separation component, it's marital. Catherine: Mmm-hmm. Karen: Yeah. And that means you have a marital interest in it. So while the one spouse or the other may technically own it, the other spouse has an interest when dividing the asset and when dividing the marital property. I think a lot of people are challenged with that concept. Yeah. Catherine: Yeah. When we talked about the details you mentioned the marital component and the non-marital component, but it's also really important, isn't it? To have details on what happens if one of the spouse dies before the QDRO is actually approved? Donna: Well, that's one reason why you don't want to delay getting these orders done because that's just one possibility that can happen. Now you can do post-death QDROs. Catherine: Oh. Donna: They can be divided post, not every plan, but any ERISA plan can be, but again, not 20 years from now when they've already distributed the assets, that's the problem that you run into. Say you have a 401k, the party dies, the qualified domestic relations order hasn't been processed. And the plan makes a distribution to whomever those beneficiaries are that the employee has on file and they send the money out. Then what? Catherine: Right. Donna: Then you may have to go to the estate of the deceased and a whole bunch of other legal issues that can arise. Catherine: What happens if you get divorced and there is supposed to be a QDRO and neither party initiate or follows up on the QDRO being processed because they're in their 50s, let's say or 40s and now they want to retire. QDRO was never initiated. Will the company know that one is required? Donna: Well, the company doesn't know anything until they're told, right. If the company does not know unless they have that legal document, they may not know. But one can still be prepared. Because I get a lot of attorneys come to me, more recently one from 10 years ago. Nothing was ever prepared and it was a pension and wife or ex-wife knew ex-husband was going to be retiring soon. She calls the company and asks, when am I going to start getting my pension? Well, what did the company tell her? We have no paperwork on file, which they didn't. Nobody did a qualified domestic relations order. I mean you can lose benefits if you… Karen: And the surviving spouse could have been changed by then as well. Donna: Yes. That's another problem. The party could go into pay status and pick single life expectancy. Meaning it's only going to pay out on that employee's lifetime. God forbid if that employee dies an early death, there's no, even if you get a QDRO submitted, the former spouse payment will die when the employee spouse dies. And that could be problematic. Catherine: What if the ex-spouse remarried in that scenario? Donna: Pardon? Catherine: What if the ex-spouse remarried in that ten-year period but the attorney didn't call you. Donna: Well, depends on the plan. But what happens is they may have chosen a joint and survivor benefit with a new spouse. Now that's different while they're living than when they die. Right. So as long as the employee spouse is living, there can still be a division. The court order is submitted for a former spouse, but potentially if that employee spouse dies and they were able to name a second spouse that could be problematic. Every plan is different, there's different rules. You definitely want check that information out. But I would encourage people do not wait to get these legal documents prepared. They should be done. Actually, they should be done at the point when you're signing your marital settlement agreement in a perfect world or very shortly after the divorce decree. Karen: Right. And even asking your council or your attorney to take the steps, to notify the plan administrator that a divorce is pending because usually that'll put a hold on the account until they have further instruction. I know it's only temporary but sometimes that will create a lockdown of sorts until the divorce is completed, especially in these really long divorce scenarios. Yeah, that can be helpful too. Donna: Not all plans that will. So be aware. And sometimes it's only for 18 months. So five years goes by, there's no hold put on after. Karen: Right. Right. Catherine: You've brought up something really great. Of course, I run with this kind of information. I love the client who just called the company where she knew her husband worked and said, "Hey, when is my pension kicking in?" Because that can also bring up an undisclosed asset. So if they say we don't have any information, I think it's really easy for people to overlook because they don't ask about it. And because there aren't as many anymore it's just something that's overlooked, but why not? If you're out there and you know that your ex spouse is retiring and you don't have a pension, but you think they do call the company. I love that, Donna. And say, "Hey, can I receive my benefits?" Donna: Well, but the problem is if it's not been addressed in the marital settlement agreement, there may be no award to the former spouse because depending on the language in the marital settlement agreement, it may have only addressed certain retirement accounts that were disclosed and said the other party keeps all other retirement accounts in their name. So if you know your spouse has worked for a company for at least five years, even if it was years ago, you should be checking if there's any type of pension or 401k type benefits that are kind of out there. The pensions are more problematic. You're right. Because you don't get a statement in the mail every quarter like you do with your 401k. You might get one annually if you're lucky and… Catherine: And now they're digital a lot. So you don't even see them if you don't have access to that information. And that brings me to a really good thing. Why is it so important to get actual account statements? Donna: Oh, that's a huge issue. So you want to get a complete copy of any type of retirement statements, not just a screen print, where a lot of people will go in they'll just print out, "Hey, today, my 401k is worth X." Well, that's good to know and you don't just want the first page of the statement because there's a lot of data that is forthcoming in page two, three, four, five and six that may not be showing on page one. Donna: You need to know if the participant's spouse, that's the employee's spouse is vested. If it's a 401k plan, so all of those dollars that are showing belong to the employee? Obviously the employee's contributions are always theirs, no matter what, but if there's some type of match from the employer, some employers have what's called a vesting schedule. Maybe they only give them 20% a year of that dollar that they're matching. They have to work there for a period of time to get that whole amount. Loans are another big issue. Most account statements do not show if there's a loan on page one, that would be important to know. The other thing that's important to know is the different buckets of money. Most people are familiar with pre-tax, you put a dollar into your 401k. You're not paying any tax on it. But some folks worked for a prior employer, maybe they rolled in their old 401k into their current employer's plan. That's a different bucket of money. The employer has to segment that separately. Maybe their after tax contributions like a Roth 401k. A dollar and a Roth is not equal to a dollar in the kind of traditional bucket. So all of those things show up later on in the statement and I hate to even bring this up but it happens. With the technology age, it's real easy to sort of forge a screen print and manipulate it to be something that it is not. And so it's harder to forge a 12-page account statement. But you want that full account statement. There's data on there that you're going to need to see. Catherine: Oh, amen to all that. We have clients saying, why is it so important to get the whole statement? Here's the value. And for everything that you just mentioned, page three and four are missing, it's one of 12, okay, we want every page in one of 12, and then if it's not there we say why it's not there. But yes, gosh, if you're listening so important to have the statements. Karen: Mmm-hmm. It is. And you touched on the fact that a lot of people have prior employers with 401k accounts still remaining there. We run into that a lot and then they get to their divorce and now there's one, undisclosed 401k accounts and two, they're missing or they're faced with what their attorneys put in the marital settlement agreement. Now you've got five QDROs, the need for five QDROs. Can you talk about that a little bit? How to identify other 401k accounts that you wouldn't otherwise know about? Donna: So again, if you know your spouse has worked for an employer in the past, you want to be asking what your attorney should be asking on your behalf for discovery if there are any plans with those prior employers. Sometimes you can do some digging on the internet. Any ERISA governed plan has to file what's called a 5500, it's a tax document and those are public. And you can see, does the plan even have a defined contribution plan or a defined benefit plan? Sometimes you can call the company and ask. Does your PPG, do they have a 401k plan? Yes, we do. Do they have a defined benefit pension plan? Yes, they do. And at least you will know there is a plan that exists. Does not mean that the employee is eligible for it but you at least want to know first the existence. Catherine: Exactly. Karen: I want you to highlight that because that happens a lot and I just wanted to reiterate that. Thank you for doing that. Donna: Mmm-hmm. Catherine: And it's really the big general question about these defined benefit plans that individuals don't necessarily have the privy to the information so they don't understand it. So when they do get a partial statement or they do get a screenshot or what have you, it'll say what your monthly benefit is at retirement. Now you're still working in most cases and then I'll give you a lump sum option. Can you explain to our listeners what the differences and what are the things to consider when you see that on a statement? Donna: Sure. So not all pension plans will offer a lump sum option but if they do it oftentimes is disclosed on that statement and that gives the employee or alternate pay if there's going to be a division, the potential option to either take a chunk of money and no further payments stream out into the future. You're almost kind of buying out your pension. You're taking that lump sum amount, you're transferring it into another retirement account, an IRA and then there's no more pension. There are some pension plans that'll do kind of a hybrid. You can take a partial lump sum and it reduces that monthly benefit payment. Say without the lump sum, you're going to get $2,000 a month but if you take out the lump sum, now you only get $1,000 a month. You have to weigh those options. A lot of times it is in the plans benefit to offer a lump sum. They want to get the employee off their books. They want to get the liability off of their plate and push it over onto the employee's plate. But if you do the math on what your monthly income stream would be over a theoretical life expectancy and then what the growth rate on that lump sum would be over that same life expectancy, you have to kind of weigh whether it's better to take the monthly payment or whether it's better to take the lump sum. And everybody's needs are different and everyone's concerns are different, but you definitely want to know all those options and what they mean for you and if it's beneficial or not. Catherine: So just as a follow-up to that, let's just say I get divorced and my spouse and I split his pension and now it's gone through a QDRO, will I now have the benefit of choosing a lump sum or an annual payment or do I have to get what my ex-spouse chooses? Donna: Well, it depends when the qualified domestic relations order is prepared. If it's prepared before they go into pay status, there are more choices available potentially. Once an employee goes into pay status, they have to choose what they're going to do right there and then. And usually those choices are irrevocable, right. You can't go back and say, "Oops, I didn't want to do that." Or "I [inaudible 00:20:53] do that." So that is important to know. If it is before the employee goes into pay status, potentially you have the option of what's called on a pension plan at least, a separate interest QDRO, where in theory the pension is sort of dividing the pension into two parts, one for the employee and their marital portion and also any premarital or post-separation amounts. And then kind of one part for the alternate payee who's the former spouse and each spouse once that plan is divided can kind of take their piece and do with it what they want. Catherine: Hmm. So that's called a special interest QDRO. Donna: It's called a separate interest. So think of it riding on a train. Prior to the employee retiring and taking their benefit, usually most plans will allow, it's not a municipal plan or a government plan, they will allow for what's called a separate interest. That kind of division into two parts. And each person's on their own train kind of going forward into retirement. If it's what's called a shared interest, everything is dictated by the employee spouse. The alternate payee doesn't really get to make any choices. They are stuck, not stuck, but with whatever the employee chooses. That's why you need to be sure proper language is in your agreement because you want to protect as many of those rights as you can. You don't want the employee electing something that might not be in your favor because it's permanent. Karen: Right. And if they have that shared interest, what happens when the participant passes? Donna: If they have put in language for survivor benefits, which is very important then the alternate payee or former spouse interchangeable kind of terms can continue on either all or a portion of that pension for their life expectancy. But those benefits have to be elected when the participant retires. Can't go back and say, "Oh, I didn't do that. We need to fix it." So it's very important to make sure those documents get in and that they're worded properly to protect those benefits for the former spouse. Catherine: Donna being a QDRO administrator do you often see, and I already know what the answer is, but if you're listening, this might be one of you, is that it's such lazy language and everyone's marital settlement agreement that you're just going to divide this or hire this person to do your QDRO, but all of these little points that you're bringing up, and I know Karen has experienced this a lot as well are things that could be negotiated. They're expecting this divorced couple to agree to this after the divorce, they're barely talking going through the divorce and these are major life choices that should be discussed before you sign your agreement. Isn't it true? Donna: Absolutely. And you are so right. Usually what happens is there's negotiation going on, the settlement agreement gets signed and then and only then do people start to get information about the plans that are going to be divided. And what happens is if you don't have proper language in your agreement, you may either lose benefits that you probably should have been entitled to. And Catherine, like you said, if they're not even discussed during the settlement process, how do you know what your option is and what you're potentially giving up or not giving up. When you have a vague agreement it's subject to interpretation. Well, I might interpret things one way. Someone else might interpret things another way. Karen: Mmm-hmm. Catherine: Definitely. Karen: And I know I have prepared some QDROs as well. I'm not as experienced as a QDRO administrator as you are Donna, but I know that when the elections come through it's do you want to include gains or losses? And all of these, is it shared or separate and all of these questions that hosts the divorce agreement that the QDRO administrator is either picking for the clients or asking the clients to pick. And probably they have no idea what anything means at that point and a lot of times even their attorneys don't know how to interpret that specific type of language. Donna: Well, and sometimes it's done purposely, right. Sometimes if you have a real savvy attorney and maybe an attorney that maybe not as familiar with retirement account divisions, sometimes what you don't put in your marital settlement agreement favors one person or the other. And so one or two words can make a big difference. Are we going to include gains and losses or are we going to exclude them? That can be a huge thing especially if there's a block of time that goes by before that order gets prepared and sent into the plan administrator for them to divide that plan. If the market's going crazy on the upside, and you're just dividing a plan 50-50 as of a specific date in the past that other party, there's going to be a windfall for one and perhaps a loss for the other and kind of vice versa. The market can go the other way too. Karen: Are you going to include loans, exclude loans? Donna: Yup. Karen: Are you're going to divide by shares or dollars? There's a lot of components there that people really are not aware of when they're dividing retirement plans and that the paragraphs and the settlement agreement is parties agree to split. Catherine: There's also another caution. You hear a lot about the gray divorces and the people in their 50s and 60s, and now even a lot of in their 70s coming to get divorced, but the ones in their 50s and 60s, some are eligible for retirement in earlier ages, right? So no one is anticipating a divorce they can go ahead and go into payee status before their spouse would know this and then file for divorce and you can't do something about it. So if you're kind of in the cusp of that time, this is something that you need to consider or put out there if there's a pension. Donna: A lot of plans but not all of them, if there is a spouse, a married spouse, not a divorced spouse and the participant, the employee spouse tries to go into payee status and chooses an option that's not a joint survivor benefit, many times the plan will require the spouse to be notified or to have a notarized signature or something. Not all plans, not all plans. But again, yeah, you want to know all those things. At least while you're married, death benefits usually are in place, right. Because it's only the divorce that kind of severs that marital relationship. So if you're the beneficiary or even if you're just the spouse and it might be assumed, God forbid, if your husband or wife dies, you may still be covered up until the time the divorce decree is issued. Every state's different. Again, we're making some general kind of assessments today but you need to know all these things because you don't want to lose valuable benefits to which you're entitled. Karen: That's so true. Donna, how important is it to get a summary plan description? And can you describe what that is? Donna: Sure. So a summary plan description is basically the rule book that the company puts out in regards to their retirement account, right. If they have a 401k plan, whatever type of retirement plan that they have, there's a rule book behind the scenes it's called that summary plan description. That summary plan description though be aware, it's usually written for a single individual or a happily married individual. There's usually one little blurb in it that talks about, oh, by the way, if you get divorced see our written divorce procedures. So the summary plan description is important because it does tell you when normal retirement is for a pension plan, it really becomes important more so in my mind, for pensions than for 401k type plans. They are pretty easy to divide. The rules are generally the same. Pensions are where things get tricky. You want to know how they calculate the benefit formula. When is retirement or cost of living increases something that the plan pays. Are there any supplemental type benefits that might need to be divided provided that they exist? And things like that. Catherine: So much information about these plans and people often times they just don't want to get involved with it. There's so many stress factors, as we all know, going through a divorce, dividing your home, dividing every asset and then you get down to this pension and you're just like, "Okay, you keep yours. I'll keep mine." Thinking it's easier thing to do. Where five years later you say, "Holy crap, why did I do that?" Donna: Well, even if you have two pensions that look the same, meaning they're valued roughly at the same, the rule book at each company may be different. Maybe one plan has survivor benefits, one plan does not. A lot of municipality kind of and union type plans have some odd kind of rules about police and firefighter, things like that. So even two plans that look on the surface to be similar, may have vast differences that if you knew what some of those differences were, you may want the right to either share them or give that right up to the other spouse and let them keep that plan. Catherine: Mmm-hmm. Great points. Such a great point. You're not always comparing apples to apples just because it looks that way. Karen: Mmm-hmm. That's so true marital assets, right? Donna: The devil's in the details ladies, you know that. Catherine: Absolutely. But if you're afraid to ask these questions, what are the best questions to ask? Donna: You mean for a divorce and client? Catherine: Mmm-hmm. If you're listening right now and you say, "Oh my gosh, we think my spouse has that. Or he has it somewhere else." What are the best questions to ask? A lot of people are afraid to even ask for that summary plan description. We've heard attorneys say, "Okay, we know what they made every year. We have it." Or "We have the screenshot." Or "We have this." How do you stand in your own confidence to ask these questions? Donna: Well, first of all, as we talked about earlier, definitely complete account statement. Don't do anything without that. A lot of times people can call the employer themselves, even if they're not the employee, right. I call all the time. And I ask for copies of the summary plan description. Some companies have them write on their online website, go onto their website, Google summary plan description or put QDRO or put divorced and see what pops up there. But you can try to call the employer, especially if you are a spouse, because often times you can get that information. And you want to ask for three things. If there's a pension, two things if there's a 401k type plan. So if there's a pension, yes, the summary plan description. Even maybe more important than that is the client's written divorce procedures. Every ERISA govern plan should have them where they're not in compliance, but there's a document that kind of specifically talks about if an employee is getting, what is the kind of rule book there? And then most plans have what's called a model or a sample qualified domestic relations order. You should ask for a copy of that too. Now I caution you there, don't just use it as a fill in the blank. You've got to know exactly what that means because you eliminate a word or you eliminate a paragraph it could have a huge financial effect, a windfall for one, not so much for the other. With 401k type plans which are called defined contribution plans, I usually only get written divorce procedures and a model DRO, obviously again, a statement, but I don't really get the summary plan description because nine times out of 10, there's nothing in there that I'm not going to already know. Catherine: Or you need the full statement. Donna: Yes. Full statement, no matter what. Catherine: Mmm-hmm. Donna: And keep asking if you're not getting it. Catherine: Yeah. Yeah. I love that. And don't sign until you have it. Don't sign, take pause. You deserve it. Karen: And these plans most of the time, if not all of the time cannot be divided until the divorce decree is in place. Am I correct on that? Donna: That depends. Most defined contribution plans will allow for division because the ERISA rule states, you can divide to a spouse, a former spouse, a child or a dependent of the employee. So a spouse is someone who is still married, a former spouse to someone who's not. Different from some pension plans they will require a copy of the divorce decree. When I say they meaning the employer before they will finalize the qualified domestic relations order. And again, that's just something to find out in advance so that you know. Catherine: This is really great information. Before we sign off, I want to touch on a little bit, incident to divorce. Can you explain the one-time withdrawal you're allowed to have from a plan? Donna: Yes. And that applies only really to defined contribution plans. So kind of throw pensions off to the side. It does not apply to pension plans. But if you are going to be receiving an award from your spouse who is the employee, you have the ability, once that money is divided at the plan level into your name, that you can take a one-time distribution. It's only once, you can't call every month and say you need $1,000, and it waives the 10% penalty you are under 59 and a half. So if you roll that money over into an IRA and then take the money out, you've lost that one time ability and you're going to be stuck paying that early withdrawal penalty of 10%. If you're under 59 and a half. Catherine: So you still have to pay taxes on the amount that you receive, you don't have to pay the penalty if you're younger than 59 and a half. Donna: Correct. The employer is mandatorily going to withhold 20%. They don't really care what your tax bracket is. The rule is they withhold 20%. If they withhold too much, you'll get it back when you prepare your tax returns for the following year. And if they don't withhold enough. So if you're in a higher tax bracket than 20%, you may owe a little bit more if you physically take the money out and spend it. We're not talking about rolling it over to another plan, we're talking about if a lot of times you'll see it in divorce, maybe there's debt that needs paid off. And maybe there's not a lot of liquid assets. So one party will maybe take more from the 401k to agree to pay that debt off. And that's one way of getting some money out, still taxable money, but you can avoid that 10% penalty if it's done properly. Catherine: And I really want to bring that up because if you're listening, a lot of times you're being told, okay, you get this asset and you have this one-time withdrawal. Or some people don't even know about the one-time withdrawal, but you're thinking you're getting this and okay, you're trading away something else that might not have the same tax consequence. And you really need to consider what your needs are. Like you mentioned, you might be paying off a debt or you might be using that money to purchase a new home. But before you make that decision thinking that you're going to use those monies, yes you might be exempt from the 10%, but it's still taxable. And is that really equitable compared to what your spouse received? Donna: Well, that's why you'll hear the word thrown around where we're going to tax effect assets so that we're going to look at the tax consequence and theoretically pretend that that asset was liquidated. And if so, what would that tax consequence be? So, if I have a dollar, let's just use a dollar because it's easy. If I'm awarded a dollar, how much of that dollar am I going to keep? It's in a savings account I'm going to keep 100% of it. If it's in a retirement account and I have to spend it, I'm going to be subject to some tax. So that dollar that I get, maybe I'm only receiving 80 cents. If my spouse is keeping a dollar but I'm only keeping 80 cents, how fair of a division do we have? Multiply that out to any type of asset size you're talking about. Catherine: Yes. So important and if you didn't get that rewind then listen again because once you sign that agreement, there's devils in those details that we discussed. If those details aren't there about getting the tax back, you're shit out of luck as my dad would say. So it's very important. Again, rewind and listen to that because I hate hearing these stories years later that you just didn't know, you were so emotionally drained at that point that you wanted to be done with it. And now you're stuck with that scenario. Donna: It's surprising too that some people out there that they physically have to take money out of their retirement account and give their spouse a check. That is not true either. Catherine: In fact, that's good point. Absolutely. Karen: That could be disastrous. Donna: Mmm-hmm. Catherine: Yes. Karen: So Donna do you prepare QDROs across the United States? Are you limited to a specific area? Donna: I am not limited to a specific area. My practice is located in southwestern Pennsylvania. Probably 90% of the QDROs that I draft are for attorneys in that locale. But I do draft for a few other states. I have some connections elsewhere. For ERISA plans, it doesn't matter where the plan is. The rule book is the same. For pensions you need to sometimes know a specific state rules and regulations. For instance, if you have a government employee that works for the state or you have a teacher, each state has different rules and regulations. And so whomever someone is using to draft that document they do need to understand those rules and regulations so that they can properly draft that document to the party's satisfaction and know all the things and bells and whistles that need to be in all the oops factors that could happen if not done properly. Karen: Mmm-hmm. That's great. So how can our listeners find you Donna? Donna: They can find me by Googling my website, cheswickdivorce solutions.com. They can probably Google my name as well. They can call me. My phone number is on my website as well and send an email. Catherine: Or call us. We had to find you for sure because we're always looking for you. Karen: You're on speed dial with us, Donna. Donna: Oh, that's nice. Thanks. Karen: So this concludes our discussion with Donna Cheswick on the nitty-gritty issues based in retirement plan division. So thank you so much, Donna for being here with us and we look forward to more conversations with you. Donna: Thank you. Thank you for having me.
Many people new to trading, and even many veterans, have a very limited view of Technical Analysis. They often see it as merely a tool used for analysing market price action, or may hold beliefs which may lead them to be sceptical or even cynical about its usefulness or validity. Yet, technical analysis is far more than merely a tool for analysing the market price action, it can provide an entire framework for your trading. This includes helping improve timing of discretionary actions, forming the core underpinnings of systematic or quant-based approaches, enhancing your fundamental trading views, and even being a vital part of your risk management approach. In this episode we talk to Adam Sorab. Adam is a partner at a UK based hedge fund and someone with a deep and long history in the financial markets within trading and investment roles. Adam has played an active role as a significant user of technical analysis, and has also held a major role in some of the world's leading Technical Analysis Institutions. As you will hear, Adam is one of the most informed people on all things technical analysis and how to use it effectively and productively.Today Adam is a partner at Aptior Capital, a distressed debt hedge fund based in the UK. Prior to that, and for over a decade, he was head of technical research and product specialist sales at the hedge fund giant CQS where he produced technical analysis-based investment research and strategy for their traders and portfolio managers. Prior to that Adam held various roles, including his early years' experience as an FX trader at the Swiss Investment Bank Credit Suisse, and head of Absolute Return strategies at Deutsche Bank Asset Management. Adam holds a Honours Degree in Economics from the London School of Economics and has been heavily involved with our sponsorship partner the Society of Technical Analysts (the STA) where he was formerly chairman and remains a member of their ‘Investment committee'. Adam was also president of the International Federation of Technical Analysts (IFTA), the global body which the STA is itself a constituent member of. Adam brings a wealth of experience and insight that we are delighted and honoured to be able to share with our podcast audience, and which we are certain you will find informative, insightful and may challenge some of your long-held perspective and beliefs. Adam also talks about the STA outstanding Home Study Course and their Diploma programme, which is accredited by the Chartered Institute for Securities & Investment (CISI), the leading professional body for securities, investment, wealth and financial planning professionals.You can find out more about the Society of Technical Analysts (The STA) and how you can become a member on their webpage: https://technicalanalysts.comYou can follow the STA on Twitter hereYou can also gain a discount on their brilliant Home Study course and Home Study Course and Diploma programme exclusively through AlphaMind at this link here.
Nell'episodio di oggi voglio parlarvi del pattern CQRS e CQS per far capire che esistono vari livelli di implementazione e utilizzo...e che spesso ci troviamo di fronte a documentazione o articoli che ci complicano le idee.[CQRS facts and myths explained](https://event-driven.io/en/cqrs_facts_and_myths_explained/ )[Command and Query Responsibility Segregation (CQRS) pattern](https://docs.microsoft.com/en-us/azure/architecture/patterns/cqrs?WT.mc_id=DT-MVP-4021952 )[CQRS Documents by Greg Young](https://cqrs.files.wordpress.com/2010/11/cqrs_documents.pdf )[Martin Fowler - CQRS](https://martinfowler.com/bliki/CQRS.html )[Udi Dahan - Clarified CQRS](https://udidahan.com/2009/12/09/clarified-cqrs/ )
Il principio CQS (Command-Query Separation) spiega che l'astrazione di un'interfaccia software dovrebbe essere disegnata con due soli tipi di metodi: i "command" e le "queries". Video su Youtube sui Test Doubles (cosa sono e come usarli): https://youtu.be/3xFk9fawcCIArticolo Martin Fowler: https://martinfowler.com/bliki/CommandQuerySeparation.html____________________________________________________________________Seguimi anche su Youtube: https://www.youtube.com/channel/UCow5aybmZhzR7HbPf8JmcmAIl mio sito personale: https://www.dan-the-dev.it Il mio profilo LinkedIn: http://linkedin.com/in/daniele-scillia/ Il mio profilo Twitter: https://twitter.com/danielescilliaIl mio profilo GitHub: https://github.com/dan-the-dev/Per contattarmi: daniele.scillia@gmail.com (sono disponibile per collaborazioni, progetti, eventi, conferenze, corsi, coaching, mentoring).
My guest for today's podcast is Monica Hsiao, Founder and CIO of Triada Capital, an Asian Credit Long/Short Fund. Monica is as amazing as they come, having launched Triada after a successful career as a corporate lawyer, proprietary trader, and portfolio manager. We talk about Monica's grandmother's early influence on her life, the initiative she took to see the world outside of Guam, and learn about her path from lawyer to proprietary trading to starting her own fund, globetrotting from Guam to California to New York to London to Hong Kong. Along the way, Monica shares some great insights about avoiding “the mommy track”, “leveraging her legal background to differentiate herself as an investor”, “starting a new business line within CQS”, and “overcoming the odds and starting her fund with just $7 mn” Post this podcast recording, Triada Capital was recently named the “Best Asian Credit Long-Short Fund” from Eurekahedge, I am sure a very proud moment for Monica and a validation of the bet she made on herself. Joining me on this podcast as guest host is Sasha Kus, a Partner with Albourne Partners. In addition to her day job advising investors on portfolio construction and manager selection, Sasha also leads Albourne Partners' diversity initiatives to identify and uncover diverse and emerging managers. Please enjoy my conversation with Monica and Sasha.
Hey, it's one of our annual CQs where we're talking spooky collectibles! We're got the mega hits you expect like Alice: An Interactive Museum, but to make sure we don't lose Gen Z interest, we're also talking about games like Fatal Frame which have some long-running reprints you need to look out for.
В честь десятого выпуска было принято решение пройтись по популярной теме хорошего кода. В этот раз никаких статей, только наш опыт и наши мысли. Мы полностью и детально обсудили любимую на собеседованиях тему SOLID. Рассмотрели примеры и попытались более глубоко, чем это обычно делают в ежедневных статьях, проанализировать каждую отдельную букву этой аббревиатуры. Также не забыли мы и о более простых, но важных принципах, как KISS, DRY, YAGNI и CQS.00:03:12 - SOLID00:44:55 - KISS00:59:02 - DRY01:07:30 - CQS (Command Query Segregation)Выпуск, в котором обсуждалась библиотека Mockk можно найти здесь.Оставить комментарии можно здесь.
Welt seid den Jungs gegrüßt! Sie heißen Phil und Markus - an einem fantastischen Tag, hier im wunderbaren S-Bus, im Herzen der Podcastlandschaft. Die Nachrichten überschlagen sich. Phil berichtet von Raves in Krakau und dem CQS. Was machen diese mysteriösen Gestalten in Schutzanzügen in Phils Hof? Markus kam in den Genuss von Käse und Wein. Trotzdem bevorzugte er es, seinem Speichel mehr Tschaudos zu geben. Ob die beiden dem Rausgehmovement auch diese Woche treu blieben? Und wann kommt eigentlich Markus' Lohn? Eigentlich egal, da die beiden Normies verloren sind. Verlorene Gedanken, Bilder und sonstigen Stuff, könnt ihr wie immer unter dem #spoppin auf Twitter teilen. --- Send in a voice message: https://anchor.fm/spoppin/message
Pour cet épisode #14, un échange passionnant avec Marlène Renaud est confié à votre écoute. Marlène fait partie de ces professionnels que j'ai rencontrés grâce aux réseaux sociaux pendant le confinement. Ces rencontres me paraissent vraiment incroyables et il y a quelques mois, je n'aurais jamais pensé cela possible. Une collègue (vous découvrirez qui) me l'a présentée comme un coup de foudre professionnel. Et cela ne m'étonne pas. Marlène est une dose d'énergie positive à elle toute seule, elle est passionnante et nous avons passé une heure ensemble, mais je pense que c'est son agenda contraint qui nous a amenées à conclure l'entretien, j'aurai pu passer beaucoup plus de temps à discuter avec elle. A la sortie de ses études, Marlène a créé sa boite. Après quelques évènements, qu'elle nous raconte, elle est à nouveau à la tête de CQS – et propose audit conseil formation et logiciel dans le domaine de la Qualité – en santé mais pas que … Je vous laisse écouter.
The fourth of the Talk & Toast interviews by the Master of the Worshipful Company of International Bankers Karina Robinson talking to Nicole Sierra-Rolet and Xavier Rolet. Nicole and Xavier highlight the human nature of the City through the stories of power couples. Our speakers are The Rolets. Xavier Rolet KBE is Chief Executive Officer of CQS, which runs $18bn in assets, and former CEO of the London Stock Exchange. Nicole Sierra-Rolet is a former investment banker and the driving force behind restored priory and vineyard La Verriere, whose award-winning fine wines were launched amid the financial crisis in 2008. Hear how this dynamic couple strive and thrive together. http://www.streetsconsulting.com/
Sulla base del precedente episodio del podcast, oggi continuiamo l'esplorazione di alcuni pattern riguardanti la parte di accesso ai dati. Vi racconterò quasi sono state le mie esperienze con i alcune implementazioni, e i relativi pro e contro. E voi, quale utilizzate?
In this episode, David Lancefield is joined by Xavier Rolet, CEO, CQS who talks about his tenure as CEO of the London Stock Exchange. During his leadership, he scaled up the organisation from £800m to £14 billion through a complete reorganisation, which included acquisitions, new technology and hiring a new leadership team. In this podcast we find out about Rolet's strategy, leadership style and mindset, and why it is essential to put the customer first.
Many HAM operators never had the benefit of an Elmer. Most of us figured it out, but there were other times, like the time we were wondering why nobody ever answered our CQs because we didn’t know our code sending was so atrocious. It would have been nice to have someone sit next to us and show us how to send better code… Howard Bernstein, WB2UZE and Rich Collins, K2UPS - the New Elmers - are changing that with the Long Island CW Club. Their method of teaching Morse code and CW is casual and fun. It is a unique experience that has already appealed to more than a hundred students wanting a less structured and more relaxed approach to learning the code. In this episode, Howard and Rich explain how the club got started, their unique way of teaching, and the classes available to anyone wanting to learn the code and have fun.
MedAxiom HeartTalk: Transforming Cardiovascular Care Together
As an industry there are many registries available that offer data to improve things like clinical outcomes but there are still missed opportunities to optimize that data. Ginger Biesbrock lists five ways to get additional value from your registry investments.
Nathan Stevenson, CEO of ForwardLane, discusses artificial intelligence (AI), enhancing the investor's experience, and the possibility that machines may some day protect your nest egg from the next bear market. Guest Biography Nathan Stevenson is CEO of ForwardLane, a FinTech AI Startup in New York City. ForwardLane is a next-generation AI platform that accelerates and enhances productivity for digital advisory, and distribution in private wealth management, asset management, insurance, and corporate banking. The platform uses machine learning to aggregate and scale firm-specific data, market data news, investment research, products, and strategic analytics for financial professionals to deliver personalized stories to their clients. It augments human intelligence by searching for and synthesizing relevant news, research and product material personalized for each client. With its two new APIs, Personalized Stories, and Expert Conversations, financial professionals eliminate repetitive, time-consuming tasks to focus on client acquisition, experience, and service. The system’s algorithms continuously learn by tracking every touchpoint throughout the customer journey to support advisor productivity. Nathan is an experienced entrepreneur with a background in quantitative finance and enterprise architecture. He began his career at CQS and BNP Paribas London and later joined the Johannesburg Stock Exchange as an enterprise architect managing large scale, international technology projects with NYSE, CME, and LSEG. Nathan was born in South Africa and previously co-founded two companies, Matchpoint Music, and HotelsBYDay. Show notes: http://www.inspiredmoney.fm/028 In this episode, you will learn: How AI might change financial services and impact the way you invest. Should you have concerns about today's roboadvisors? Where we are today and what might the future of fintech look like. Find more from our guest: ForwardLane.com Twitter YouTube Instagram Mentioned in this episode The Big Short Trailer (2015) ‐ Paramount Pictures The Big Short - Trailer #2 "Screwed" (2015) - Paramount Pictures FinovateSpring 2016 / ForwardLane Hotels By Day Thanks for Listening! To share your thoughts: Leave a note in the comment section below. Share this show on Twitter or Facebook. To help out the show: Leave an honest review on Apple Podcasts. Your ratings and reviews really help, and I read each one. Email me your address, and I'll mail you an autographed copy of Kimo West and Ken Emerson's CD, Slackers in Paradise. Subscribe on Apple Podcasts. Special thanks to Jim Kimo West for the music.
Welcome to Adventures Weekly for 14 November 2016, your update for the top stories in sailing news globally this week in the form of “Sailing News in Sixty-seconds (ish); updates on the Vendee Globe, CQS and the only election worth thinking about… For the full copy of “Adventures Weekly” for 14 November or to subscribe, […]
Welcome to Adventures Weekly for 14 November 2016, your update for the top stories in sailing news globally this week in the form of "Sailing News in Sixty-seconds (ish); updates on the one week in Vendee Globe - Banque Populaire, PRB and Hugo Boss lead, CQS officially launched, Wild Oats XI have removed DSS saving 500kg, and the only election worth thinking about - Kim Andersen wins World Sailing election... Will we see Disabled sailing back on the program? I'm heading to the World Series in Japan - stay tuned!
Welcome to "Adventures Weekly" your update for the top stories in sailing news globally this week in the form of my old radio segment "Sailing News in Sixty-seconds (ish)! The 8th Vendee Globe commenced, Armel Le Cleach leads. Entries have closed for the Rolex Sydney Hobart, 100 boats will take to the start line; CQS the old Nicorette amongst them which has been seriously modified, with backing from Sir Michael Hinze. The Rolex Sailor of the Year Award for the first time will be decided by a public vote.
Pepper partner Gregory J. Nowak hosts a monthly Investment Management Roundtable for West LegalEdCenter. This session's topic was enterprise risk assessment. Joining this program was Adam Depanfilis, Director at KPMG, and Jeff Lindenbaum, Chief Executive Officer at CQS. The panel discussed the following topics: • Defining and understanding enterprise-wide risks (EWRs) • Addressing regulatory requirements for dealing with EWRs • Effective compliance strategies in today's regulatory environment. Download a copy of the PowerPoint slides from this session.
While at the NSBCon in Brooklyn, New York, Carl and Richard talk to Udi Dahan about CQRS. CQRS is the acronym for Command and Query Responsibility Segregation. Udi begins the conversation talking a bit about the history of CQRS and how it derived from Bertrand Meyer's work on CQS back in the 80s. The cornerstone of CQRS is a separation between commands (insert/update/delete) and querying in databases - not just relational databases, of course, but certainly the focus is there. The power of the pattern is its ability to handle huge volumes of data in both directions, simplifying application design as the load increases. Great thinking from Udi as usual!Support this podcast at — https://redcircle.com/net-rocks/donations
While at the NSBCon in Brooklyn, New York, Carl and Richard talk to Udi Dahan about CQRS. CQRS is the acronym for Command and Query Responsibility Segregation. Udi begins the conversation talking a bit about the history of CQRS and how it derived from Bertrand Meyer's work on CQS back in the 80s. The cornerstone of CQRS is a separation between commands (insert/update/delete) and querying in databases - not just relational databases, of course, but certainly the focus is there. The power of the pattern is its ability to handle huge volumes of data in both directions, simplifying application design as the load increases. Great thinking from Udi as usual!Support this podcast at — https://redcircle.com/net-rocks/donations
In this episode, there is a lot of new code to dig into. Kerry and Rinat cover the newly added features, discuss how the console relates to future UIs and assists with ongoing maintenance, dabble in Event message design, and get into the CQS pattern that was used to implement some of the Entity classes. […]
Transcript -- Working across national boundaries and with multi-cultural groups is a skilled activity. Some of the required skills are learned, through experience and study, but others are more innate. In this podcast we will break down the ways that multinational organizations are measuring these skills, and we will hear from the managers and academics who have practical advice to dispense.
Working across national boundaries and with multi-cultural groups is a skilled activity. Some of the required skills are learned, through experience and study, but others are more innate. In this podcast we will break down the ways that multinational organizations are measuring these skills, and we will hear from the managers and academics who have practical advice to dispense.
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