Podcast appearances and mentions of Diane Kennedy

“I had heard of poltergeists – the spirit of a dead person causing some sort of disturbance in the house where the person resided before dying. For the first time I faced the real possibility that the source of all that had been happening could be my son – dead, but still living.” In this episode, travel with Richard Hatem to – “The Other Side” by Bishop James A. Pike, with Diane Kennedy. This book recounts the chilling experiences of Bishop Pike, an Episcopal leader who, in the wake of his son's suicide, found himself crossing into a realm few are willing to acknowledge. In his search for an explanation, Pike turns to various mediums, paranormal experts, and eventually concludes that his son's personality had somehow survived death. The haunting events that unfolded during these months left Pike—and those around him—questioning the very nature of life, death, and what might lie beyond the veil. But this episode isn't just about Pike's journey. It's also about Richard's own other side. When his girlfriend's dad handed him The Other Side, Richard left it gathering dust on his desk for weeks. Why? Because he was stuck in his own emotional quicksand—trying to survive a long-distance relationship and all the teenage drama that came with it. Richard talks about his own experiences with love, loss, and how he found comfort in friends who managed to make him laugh when he felt like his world was falling apart.  Along the way, listeners will learn how grief, love, and the supernatural can unexpectedly collide, pushing us to rethink everything we thought we knew about the other side. Feeling more desperate by the hour, Richard finally decides to take a “big swing” to save himself – but will it work?  We'll find out in The Other Side – Part Two… Subscribe now wherever you listen to podcasts for the next episode. Learn more about the stories, books, music, and more featured in this episode at https://www.richardhatemsparanormalbookshelf.com/ 

In this very special edition of "Spotlight: Conversations From the Sioux Falls School District" Dr. Stavem sits down with two pairs of mother/daughter duos in the SFSD. Sidney Kennedy is a first-year teacher at Harvey Dunn Elementary and her mom is Diane Kennedy, who serves as principal at Lowell Elementary. Emilia Skogstad is a first-year teacher at Laura Wilder and her mom is Kristin Skogstad who serves as principal at Garfield Elementary. The generational divide between our veteran educators and those just getting into the field provides some very interesting insight into how the teaching profession evolves over time. It's clear when listening to this conversation that everybody involved has a passion for education and cares deeply about the students they serve everyday. Happy Mother's Day!

Get ready to revolutionize how you manage your properties, involve your children, and reduce your taxes simultaneously! Warren Taryle is back and prepared to equip us with a comprehensive understanding of the incredible advantages of owning a property management company. Make sure not to miss out on these invaluable insights!   WHAT YOU'LL LEARN FROM THIS EPISODE Advantages of owning a property management company Perks your kids may get if you involve them in your business  Why it's ideal to pay your kids through your company's payroll How should property management companies handle properties beyond their locality Tips for property managers wanting to hedge their company as real estate professionals      RESOURCES MENTIONED IN THIS EPISODE Be a part of Tax Think About It! Stay in the loop with regular updates and gain entry to a weekly conference call held every Thursday at 3 PM PST. Visit thurscall.com  to register now! ABOUT WARREN TARYLE Warren Taryle is a Certified Public Accountant, founder of Taryle Accounting, CPAs, and specializes in working with real estate investors, entrepreneurs, and wealth builders. He received a Master's Degree in Taxation from Fontbonne College. He has focused his practice on helping people grow their investments and businesses by reducing their largest expense, taxes. Warren has worked with many notable real estate and wealth-building icons such as Robert Kiyosaki, Dolf DeRoos, Diane Kennedy, and Loral Langemeier. CONNECT WITH WARREN Website: Taryle Accounting, CPA, PLLC Email: info@tacpas.com    CONNECT WITH US: If you need help with anything in real estate, please email: invest@rpcinvest.com  Reach Ron: RP Capital Leave podcast reviews and topic suggestions: iTunes Subscribe and get additional info: Get Real Estate Success Facebook Group: Cash Flow Property Facebook Community

Unlock the power of the tax code for your rental properties and gain other specialized tax-saving knowledge with certified public accountant Warren Taryle. Don't miss our discussion on realistic tax benefit ideas, how to qualify for them, and tax planning tips to help you get ahead in the real estate game.     WHAT YOU'LL LEARN FROM THIS EPISODE Depreciation: what it is and who it's for Tax code for real estate professionals How to offset passive activity losses The idea behind bonus depreciation Tips to qualify as a real estate professional Why year-end tax planning is important     RESOURCE MENTIONED IN THIS EPISODE  Join Tax Think About it weekly conference every Thursday at 10 PST: thurscall.com     ABOUT WARREN TARYLE Warren Taryle is a Certified Public Accountant, founder of Taryle Accounting, CPAs, specialized in working with real estate investors, entrepreneurs, and wealth builders. Warren received a Master's Degree in Taxation from Fontbonne College. He has focused his practice on helping people grow their investments and businesses by reducing their largest expense, taxes. Warren has worked with many notable real estate and wealth building icons such as Robert Kiyosaki, Dolf DeRoos, Diane Kennedy, and Loral Langemeier.     CONNECT WITH WARREN Website: Taryle Accounting     CONNECT WITH US: If you need help with anything in real estate, please email: invest@rpcinvest.com Reach Ron: RP Capital Leave podcast reviews and topic suggestions: iTunes Subscribe and get additional info: Get Real Estate Success Facebook Group: Cash Flow Property Facebook Community

For decades Ayman al-Zawahiri was the chief ideologue of the terrorist group. We ask what his death in Afghanistan means for the broader jihadist movement. A vote on abortion in Kansas today is a sharp test of the electorate following the gutting of Roe v Wade. And remembering Diane Kennedy, an indefatigable food writer and champion of Mexican cuisine.For full access to print, digital and audio editions of The Economist, subscribe here www.economist.com/intelligenceoffer See acast.com/privacy for privacy and opt-out information.

The fine art of estate planning is thoroughly considered in this lively interview with attorney Diane Kennedy. The interview includes comments on civility among lawyers, wills having tragic consequences, and how to pass on net worths of hundreds of millions of dollars.  And, yes, the basics of wills, trusts, guardianships, and taxation.   

Are you looking for a way to make your Christmas season especially meaningful this year? Look no further than Catholic Charities 74th Annual Celebration of Giving! Join Katie Bredemann as she welcomes Jim Wogan, Barbara Campbell and Diane Kennedy to learn more about the 2021 Celebration of Giving and discuss how this joy-filled tradition unites individuals and families, colleagues, neighbors, and strangers, spreading Christmas cheer throughout Cook and Lake counties.

TaxDebtConsultant.com - In this episode the first of 2021. I interview one of my mentors, coach, and best-selling author, Diane Kennedy, CPA, but most importantly my good friend. Learn some of the insider secrets she is teaching her clients and students about the 2020 Tax Year and what you need to do to get ready for 2020 tax filing. There is some great information on this call if you are a small business owner. Your host is Carlos Samaniego, an Enrolled Agent licensed by the Department of Treasury and NTPI Tax Fellow. --- Send in a voice message: https://anchor.fm/carlossamaniego/message

New York Times Bestselling Author and CPA Diane Kennedy return to The Maverick Show to break down all the U.S. Government's stimulus bills, how to get free money, and which of the new programs are applicable to you--whether you're unemployed, self-employed, a freelancer, a business owner, or a real estate investor.  She explains the incredible boost in unemployment benefits, how to navigate the backlog, and how independent contractors and self-employed people can qualify for the "Paycheck Protection Program" along with business owners. She explains the eviction moratorium as well as the mortgage forbearance program and then talks about little known stimulus benefits for individuals with student loans and businesses who qualify for micro-loans.  Diane also talks about the real estate market, how her personal portfolio is holding up and shares tips on optimizing rent collection.  She explains why she doesn't think the housing market is going to have a major crash and why she and most of her real estate investor clients are looking to buy more rental properties within the next 30 days. She also discusses her new book "CoronaTax: Free Money. New Opportunities" that was just published and offers Maverick Show listeners an opportunity to join a free private Facebook Group with purchase of the book to get ongoing updates.  Full Show Notes Available at www.TheMaverickShow.com.   SCHEDULE A FREE PHONE CONSULT WITH MAVERICK INVESTOR GROUP ABOUT BUYING TURNKEY RENTAL PROPERTIES IN THE MOST INVESTOR-ADVANTAGED U.S. REAL ESTATE MARKETS AT www.TheMaverickShow.com/Consult

Diane Kennedy shares her path to becoming a CPA, becoming Robert Kiyosaki's tax advisor, and publishing one of the first books in his Rich Dad Advisors series. She talks about her writing process, the key to publishing New York Times best sellers, how the publishing industry has changed, and why she does independent publishing now. She also talks about her entrepreneurial journey, how she built and grew her accounting practice, and how she transitioned to a location independent infrastructure. Diane then explains the tax advantages of buying and holding residential investment property. She talks explains ‘deprecation', ‘accelerated depreciation', ‘1031 exchanges', and the ‘real estate professional' status, and shows why real estate is the most tax-advantaged asset class in the U.S.. She then explains the tax benefits of being a business owners, and how quick and easy it is for anyone to start a business on the side and start taking the tax deductions immediately. Diane also talks about her world travel and the way she designs her lifestyle, having been to 40 countries. She explains the Foreign Earned Income Exclusion, and how American's who qualify can shelter over USD $109,000 of earned income per year while traveling the world and running their businesses remotely. Diane also talks about the dynamics of doing business with her husband Richard, and shares her approach to parenting, including how she adopted and raised her son David who has now also become a business owner. Full show notes available at www.TheMaverickShow.com

EP23: El Molino Central garners a lot of fabulous press and with good reason. The food is delicious, consistent, focused and authentic. "El Molino Central in Sonoma delivers Bay Area's best Mexican food." -San Francisco Chronicle For the second year in a row, owner Karen Taylor has been nominated for a James Beard chef award. We had a great conversation talking about Karen's first cooking job, her mentor Diane Kennedy and her time spent in Mexico learning how to cook the traditional dishes of Mexico, her Italian pizza adventures and more. If you have not eaten at El Molino Central, you must go - it is wonderful! www.elmolinocentral.com 11 Central Avenue, Sonoma, CA open daily

Unfortunately, tax time is upon us again. Before you take a visit to your accountant though, you're going to want to listen to this episode number 183. It might save you some money. As you probably know, the tax system has had quite a bit of shakeup 2018. A lot of people still don't know how the new tax rules will affect them. My guest isn't just a tax expert, she literally wrote the book on the new tax plan. Diane Kennedy is a New York Times bestselling author and she's going to talk about her new book, Taxmageddon 2018: How to Brace for the Trump Tax Plan. If you don't want to get slugged with a hefty tax bill, Diane is going to be revealing some amazing tax secrets about LLCs, cryptocurrency, tax credits and more. To maximize your refund, you'll also want to check out the excellent episode I did with Mike Packman, episode number 168 on Outside-The-Box Tax Strategies. Search for Mike Packman on the Get Yourself Optimized website or in your favorite podcast app.

Warren Taryle is a Certified Public Accountant, founder of Taryle Accounting, CPAs, specialized in working with real estate investors, entrepreneurs, and wealth builders. Warren received a Masters Degree in Taxation from Fontbonne College. He has focused his practice on helping people grow their investments and businesses by reducing their largest expense, taxes. Warren has worked with many notable real estate and wealth building icons such as, Robert Kiyosaki, Dolf DeRoos, Diane Kennedy, Jack Bosch and Loral Langemeier. In this episode, Jack Bosch chats to Warren about some of the new tax law changes and how land flippers can maximize their profits by doing their taxes the right way (hint: get a good CPA!). What's inside: Find out about Warren Taryle's career history Learn about some common mistakes that entrepreneurs make with regards to tax Discover some of the most pertinent tax law changes and how this affects you Find out to use bonus depreciation to save even more money! Mentioned in this episode Subscribe and rate our podcast at: http://www.Jackbosch.com/podcast Join our thriving community and talk to other people! Join our Facebook group https://www.facebook.com/groups/ForeverCashClub/ Hire the CPA that Jack Bosch uses at: http://www.tacpas.com/ Follow Warren Taryle's company on Facebook: https://www.facebook.com/tacpa/ Follow Jack Bosch on Facebook to get the latest updates: http://www.facebook.com/jack.bosch Learn how to flip land for pennies on the dollar: http://www.landprofitgenerator.com

This episode was originally published as episode 455. Gary Pinkerton kicks off the show today with a reminder for real estate investors to keep the tax advantages of real estate in mind when things break or issues arise with your real estate properties. That’s why he’s bringing Jason’s interview with Diane Kennedy, who knows the tax code inside and out. In his interview, Jason Hartman talks with renowned CPA Diane Kennedy, who is full of ideas and advice on topics ranging from international investing and its tax benefits, the ins and outs of LLCs and what your self-managing options are for your real estate investments, to name just a few issues covered. Website: The Off-Shore Tax Guide by Diane Kennedy www.JasonHartman.com/Properties

Diane Kennedy, CPA, joins Anthony Verna for episode 33 of the Law & Business podcast. Diane has written a dozen or so books and had the fortune of hitting the New York Times, Wall Street Journal and Business West best seller lists with some of them. That’s even more remarkable because her books are about tax, accounting and investing. They aren’t your typical beach books. Diane and Anthony talk about the need for corporate structuring and the possibility for licensing within holding and parent-child companies for intellectual property use. Diane does recommend having holding companies that own IP and fully discusses the asset protection that is in place for the business.  Ownership and licensing matter greatly to the tax ramification. Here is a lightly-edited transcript of the podcast episode: Anthony Verna: Hey everyone, welcome to the Law and Business podcast. We’re conferencing with Diane Kennedy, CPA as everybody knows her, right? Diane Kennedy: Well, I don't know about that, but your listeners will soon meet me. Anthony Verna: Yeah, but nobody just calls you Diane. It's always Diane Kennedy, CPA. Diane Kennedy: Yeah, typically. Yeah, I make my kids call me that too. So, just so you know. I’m kidding. Anthony Verna: As you should, that power trip, wherever your kids is always important. Yes. Says the guy who doesn't have any. So, Diane, why don't you tell everyone a little bit about your practice. I know you can be found over at ustaxaid.com but a little more than a plug. Why don't you tell everybody about yourself? Diane Kennedy: So I've been a CPA for a lot of years and I have a practice that focuses exclusively with small business owners and their businesses, obviously, and or real estate investors. So, with that focus, then we're able to really just hone in on how do we help you with strategies that build up the value of your business, create cashflow, and most importantly, how do you legally save on taxes? And I also write a lot of books. My latest is Tax Again 2018: How to Brace for the Trump Tax Plan. And the, the whole viewpoint of books I write is it's not an argument about whether tax law is right or fair or overthrow this or whatever. It's just simply how do you make use of the things that are in law right now? The rich have lots of advisors and they pay a lot of money for those. The average guy who's got a business and is working hard or trying to build up some real estate investments, they can't afford the team of experts that the rich have. And yet those same exact legal tax loopholes exist for everyone as a business owner or a real estate investor. So, it's just simply taking that arcane language and changing it so it's more accessible to everybody. That's the idea. By the way, I just turned down a client who had $1.1 billion in assets. So that's it. And I should say net worth of 1.1 billion simply because he didn't fit the model. And it's like, you know, you can hire a lot of really expensive people. You don't need me, but I want to work with the guys who can't get the experts or can't afford them normally. So, these are ways that we can provide you those services most efficiently. Anthony Verna: Wonderful. So today, let's talk a little bit in my wheelhouse. Let's talk a little intellectual property. And one of the discussions I like to have with my clients is I say you need to sit down with your business’ CPAs and you need to talk about what is right for your intellectual property. Meaning, is it right for your company to spin off a parent or spin off a child, some kind of sibling company? And what does that mean for your taxes? And the usual setup is that intellectual property sits in a holding company and in the regular company there's a licensing agreement so that a payment is made from the original company to the holding company for a license. And then this way there's a payment made and there are tax ramifications. None of which I ever handled in my practice. So, Diane,

HealthcareTaxAdvisor.com - You may be getting a big tax bill from the IRS. My friend Diane Kennedy notified us you need to make sure your not one of them. Go buy her new tax book, TaxMageddon 2018 - How To Brace Yourself For the Trump Tax Plan. You host is Carlos Samaniego, Enrolled Agent licensed by the Department of Treasury and licensed health insurance agent. --- Send in a voice message: https://anchor.fm/carlossamaniego/message

Today's Flash Back Friday comes from Episode 491, originally published in March 2015. Jason invites Diane Kennedy on the show to talk about taxes and how to save you money. Diane is an experienced CPA and helps her clients all over the world with their taxes, accounting, and investing. The main subject of today's focus is why you should get real estate professional status, the benefits it provides, and what you need to do in order to qualify.  Key Takeaways: 2:40 – The government takes a big cut whenever you sell stocks and precious metals, but that doesn't happen with income property 7:40 – Diane explains what the charitable remainder trust is 13:05 – There are three tests you need to qualify in order to get the real estate professional status 20:00 – What is the an aggregation election? Jason explains 29:50 – If you have a property manager, it's going to be hard for you to qualify. It is best in this case to self-manage your properties 34:15 – This stuff is complicated! Get advise from a good CPA and attorney before it's too late 36:00 – Why do you even want to get real estate professional status? Jason breaks it down 42:30 – The government wants you to own property. They are even incentivizing you for it Website: www.USTaxAid.com

Diane Kennedy has been in the tax consulting industry for many years. She is a New York Times, Wall Street Journal, and Business Week bestselling author of 8 books and has helped me and many of my clients’ structure and plan their financial and tax strategy. Diane works as a CPA, tax strategist, business builder and investor, but more importantly – she is a financial educator. Diane joins me on the show today to share her tips and insight on how to turn your passion into a asset – a meaningful, successful, money-making business. We discuss what new entrepreneurs should – and should not – do during their first year in business, why it’s critical to hire someone to handle your first-year taxes, and what you need to do to prove to the IRS that your business is, in fact, a business – not just a hobby.   “Sometimes it’s just about taking your passion and tweaking it for what the market wants.” – Diane Kennedy   On This Week’s Episode: We discuss the formula that makes up your Personal Success Equation. Diane explains what the IRS looks for when deciding whether you have a legitimate business or merely a hobby. She explains why it’s important to have annual meetings and documented meeting minutes. We discuss the type of business expenses and tax deductions small businesses can legitimately claim.   Steps to Take When Starting a Business: Get a good sense of what the business is going to be like. Talk to an attorney. Get a business structure started. It not only protects you in case you are sued, it also protects you against excess tax. Maintain good record-keeping – from day one. Take a close look at payroll. Figure out exactly where you are doing business.   Mentioned in This Episode: 3 Feet from Gold book by Sharon Lechter   Connect with Diane Kennedy: Diane Kennedy CPA Diane Kennedy on Twitter Diane Kennedy on LinkedIn   Help Others Take Care of Their Money, Their Business, & Their Life! Thanks for joining us on this episode of Your Money, Your Business, Your Life podcast! If you found the information, tips, and interviews shared in this episode valuable and helpful to managing your money, your business, and your life, please check us out on iTunes, leave a review, and share our show with your friends and colleagues! Our mission is to educate entrepreneurs, investors, professionals, and families on ways to reduce the stress and frustration revolving around finances, learn what it takes to make more money in less time, and shatter the financial glass ceiling holding them back from financial freedom. Subscribe on iTunes and leave a review to help us reach more people and inspire others to take control of their financial future.  

Gary Pinkerton kicks off the show today with a reminder for real estate investors to keep the tax advantages of real estate in mind when things break or issues arise with your real estate properties. That's why he's bringing Jason's interview with Diane Kennedy, who knows the tax code inside and out. In his interview, Jason Hartman talks with renowned CPA Diane Kennedy, who is full of ideas and advice on topics ranging from international investing and its tax benefits, the ins and outs of LLCs and what your self-managing options are for your real estate investments, to name just a few issues covered. Key Takeaways: Gary Intro: [3:02] Sometimes it seems like something always seems to go wrong and ding your cash flow, but you have to remember the big picture [5:57] Set yourself up to write the story you want to have Diane Kennedy Interview: [7:55] When you get involved in the issues that Diane Kennedy does, you know all about taxes and the IRS [9:00] On a more international note, Puerto Rico is a destination that seems to offer everything to some people, and nothing to others. [10:23] An LLC is a great and conventional way of protecting your assets. Trust it. [17:14] It's not to say that using entities are never good. If using them, know which jurisdiction is best. [22:57] The Tax Extender Bill was written for those dealing with short sales or foreclosures. [26:50] Everyone complains about the US and its laws and regulations, but we should look at ourselves compared to other countries and consider what we have. [28:33] Diane Kennedy gives her views about real estate, the Holy Grail of tax benefits. [30:26] You can't just get away with calling yourself a real estate professional. There are certain hoops to jump through. [35:03] For more information, head to www.USTaxAid.com Website: The Off-Shore Tax Guide by Diane Kennedy

There is a hedge fund out there that is one of the world's largest landlords, and they took advantage of the market downturn to purchase a whole host of assets. Renowned CPA Diane Kennedy talks with Jason Hartman, and has plenty of ideas and advice on topics like international investing (and its tax benefits), the ins and outs of LLCs, and what your self-managing options are for your real estate investments, to name a few. Key Takeaways: [2:00] Warren Buffett wishes he could invest in a couple hudnred thousand single family homes [6:52] Why Wall Street hedge funds are expecting the rental demand to hold firm Diane Kennedy Interview: [12:25] When you get involved in the issues that Diane Kennedy does, you know all about taxes and the IRS [13:30] On a more international note, Puerto Rico is a destination that seems to offer everything to some people, and nothing to others. [14:53] An LLC is a great and conventional way of protecting your assets. Trust it. [21:44] It’s not to say that using entities are never good. If using them, know which jurisdiction is best. [27:27] The Tax Extender Bill was written for those dealing with short sales or foreclosures. [31:20] Everyone complains about the US and its laws and regulations, but we should look at ourselves compared to other countries and consider what we have. [33:03] Diane Kennedy gives her views about real estate, the Holy Grail of tax benefits. [34:56] You can’t just get away with calling yourself a real estate professional. There are certain hoops to jump through. [39:33] For more information, head to www.USTaxAid.com Website: The Off-Shore Tax Guide by Diane Kennedy

Here’s some of what you will learn: As you grow your wealth you must protect your assets. The key for real estate is asset protection. You must use LLCs help limit your liability. By having the LLC own the asset you’re limiting your personal assets from exposure. The advantages to having separate LLCs. The advantages of a C Corporation. Not every client is a good client. Learn the signs of toxic people and avoid dealing with them. Listen to and rely on your intuition. Know that you may make mistakes and it’s ok. Real Estate Loopholes by Garrett Sutton, Diane Kennedy, and Robert Kiyosaki Book recommendation: Toxic Client: Knowing and Avoiding Problem Customers by Garrett Sutton Text Rod to 41411 for a FREE Copy of my book, “How to Create Lifetime Cash Flow Through Real Estate Investing.”   Our Guest You can learn more about Garrett Sutton at: https://www.CorporateDirect.com/ or 1-800-600-1760 for a free consultation. Mention “Rich Dad” for a $100 off a formation.   Want to build Lifetime Cash Flow from Multifamily Properties? If you’re committed to creating the life you deserve, we've created the best multifamily training and coaching program on the market. I personally coach you on your path to create the life of your dreams. I will help you CRUSH it in this business!  - if you'd like to receive information about our program, text CRUSH to 41411 now. Recommended Resource Looking to invest in a multi-family real estate project? Want to partner with me personally on a deal? To schedule a time for us to talk click on this link: http://meetme.so/RodKhleif  Review and Subscribe Posted in Podcast Tagged acquisitions, Garrett Sutton, Corporate Direct, apartment investing, apartments, appreciation, Assisted Living, broker, brokers, business, cash flow, cashflow, commercial, commercial real estate, CRE, CRE investing, Defaulted paper, Donald Trump, entrepreneur, equity, Eviction, expert, experts, Foreclosure, funding, Hedge fund, investing, investing in real estate, investments, Rod Khleif, Rod Khleif Florida, Rod Khleif Real Estate, Riyad Khleif , manager, mergers, millionaire, multi-family, multifamily, Office, passive income, podcast, private lending, private money, property management, raw land investing, real estate, real estate broker, real estate cashflow, real estate coaching, real estate investing, real estate investor. Investing, REIT, Retail, Robert Kiyosaki, sales, Sales Coach, sales expert, Sales Training, Self Storage, Selling, Senior Living, Shopping Center, Short Sale, Suburban Office, syndication, training, value add, Repositioning assets, multi-family expert, multifamily expert, multi family investing, multifamily training

Diane Kennedy, President of US Tax Aid is the author of a number of best-selling real estate and tax books including: Real Estate Loopholes: Secrets of Successful Real Estate Investing (Rich Dad’s Advisors) with Robert Kiyosaki.   Here’s some of what you will learn: Be prepared for something amazing. What to expect in real estate taxes during a Trump Presidency. Following the rules allow you to have massive tax write offs – legally. The amazing benefits to cost segregation. Current trends in the real market. What to look for on LoopNet The importance of due diligence. What to look for in a property inspector. Why to get 10 year balloon loans right now. You only buy the property once, you make your money on the buy – then you have to run it properly. The tax benefits to self-managing. The Real Estate Professional Tax Loophole - The 3 Tests to Real Estate Professional Status. Book Recommendation: Real Estate Loopholes: Secrets of Successful Real Estate Investing (Rich Dad’s Advisors) by Diane Kennedy and Robert Kiyosaki For a FREE Copy of My Book: Text Rod to 41411  Our Guest You can learn more about at Diane Kennedy at: www.UsTaxAid.com Want to build Lifetime Cash Flow from Multifamily Properties? If you’re committed to creating the life you deserve, we've created the best multifamily training and coaching program on the market. I personally coach you on your path to create the life of your dreams. I will help you CRUSH it in this business!  - if you'd like to receive information about our program, text CRUSH to 41411 now. Recommended Resource Looking to invest in a multi-family real estate project? Want to partner with me personally on a deal? To schedule a time for us to talk click on this link: http://meetme.so/RodKhleif  Review and Subscribe Posted in Podcast Tagged acquisitions, Diane Kennedy, apartment investing, apartments, appreciation, Assisted Living, broker, brokers, business, cash flow, cashflow, commercial, commercial real estate, CRE, CRE investing, Defaulted paper, Donald Trump, entrepreneur, equity, Eviction, expert, experts, Foreclosure, funding, Hedge fund, investing, investing in real estate, investments, Rod Khleif, Rod Khleif Florida, Rod Khleif Real Estate, Riyad Khleif , manager, mergers, millionaire, multi-family, multifamily, Office, passive income, podcast, private lending, private money, property management, raw land investing, real estate, real estate broker, real estate cashflow, real estate coaching, real estate investing, real estate investor. Investing, REIT, Retail, Robert Kiyosaki, sales, Sales Coach, sales expert, Sales Training, Self Storage, Selling, Senior Living, Shopping Center, Short Sale, Suburban Office, syndication, training, value add, Repositioning assets, multi-family expert, multifamily expert, multi family investing, multifamily training    

This episode is all about taxes, and how as a real estate investor you may be able to avoid paying them. Think of how much faster you can build your wealth if you use the 30% you would be giving to the IRS to re-invest in additional properties. The government wants us to do this. And, if you are a real estate professional who owns an investment property you should not be paying taxes. If you are paying taxes, you have the wrong CPA working for you.   Key Takeaways: [2:48] Defining tax drag [5:31] A stepped-up basis – aka no depreciation recapture for heirs [7:10] CRT – Charitable Remainder Trust [9:09] Life insurance policy as an investment or as asset protection [11:31] The magic of the Real Estate Professional status [18:50] Getting a retroactive Aggregation Election within the statute of limitations [21:40] Effectively self-managing a distant property [27:07] What if I have a real estate license? [29:54] ‘Married filing jointly' is required for US taxes [31:24] Contact Diane for tax advice [31:40] Pay attention to the business structure you have for your properties [34:56] Investors need to be careful with LLCs and offshore corporations [35:44] Depreciation is the Holy Grail to tax write-offs [36:02] Qualifying for the IRS tax depreciation for owners of investment properties   Mentions: Hartman Media Jason Hartman - Properties US Tax Aid

Today on the show we talk to Diane Kennedy of Finch Frolic Garden, a food forest habitat and demonstration site in San Diego County.  Diane is a former Senior Park Ranger, tour guide for the San Diego Zoo Safari Park, librarian, independent baker, and a long-time vegetarian, organic gardener, freelance writer, and activist.  Along with her daughter Miranda, she lectures, gives tours of her food forest, consults, designs and in all ways promotes permaculture. 

Jason invites Diane Kennedy on the show to talk about taxes and how to save you money. Diane is an experienced CPA and helps her clients all over the world with their taxes, accounting, and investing. The main subject of today's focus is why you should get real estate professional status, the benefits it provides, and what you need to do in order to qualify.    Key Takeaways: 2:40 – The government takes a big cut whenever you sell stocks and precious metals, but that doesn't happen with income property.  7:40 – Diane explains what the charitable remainder trust is.  13:05 – There are three tests you need to qualify in order to get the real estate professional status.  20:00 – What is the an aggregation election? Jason explains.  29:50 – If you have a property manager, it's going to be hard for you to qualify. It is best in this case to self-manage your properties.  34:15 – This stuff is complicated! Get advise from a good CPA and attorney before it's too late.  36:00 – Why do you even want to get real estate professional status? Jason breaks it down.    42:30 – The government wants you to own property. They are even incentivizing you for it.  Mentioned In This Episode:   USTaxAid.com

In this episode we speak to the Diane Kennedy. She is an author, speaker and highly sought after tax strategist. She gives us invaluable information about how, when set up correctly, you can save a bundle in taxes by having a location independent business. 

Today's Creating Wealth Show is here to give you another taste of what to expect from the upcoming Meet the Masters event in January 2015. Speaking with Jason Hartman is renowned CPA Diane Kennedy, who is full of ideas and advice on topics ranging from international investing and its tax benefits, the ins and outs of LLCs and what your self-managing options are for your real estate investments, to name just a few issues covered.   Key Takeaways 07.25 – When you get involved in the issues that Diane Kennedy does, you know all about taxes and the IRS 08.30 – On a more international note, Puerto Rico is a destination that seems to offer everything to some people, and nothing to others. 09.53 – An LLC is a great and conventional way of protecting your assets. Trust it. 16.44 – It's not to say that using entities are never good. If using them, know which jurisdiction is best.  22.27 – The Tax Extender Bill was written for those dealing with short sales or foreclosures.  26.20 – Everyone complains about the US and its laws and regulations, but we should look at ourselves compared to other countries and consider what we have. 28.03 – Diane Kennedy gives her views about real estate, the Holy Grail of tax benefits. 29.56 – You can't just get away with calling yourself a real estate professional. There are certain hoops to jump through. 34.33 – For more information, head to www.USTaxAid.com     Mentioned in this episode   The Off-Shore Tax Guide by Diane Kennedy

Marianne Russo, President and host of The Coffee Klatch Special Needs Talk Radio Network joins me on The Mompreneur Model Show on Thursday, Septemeber 11 at 10amPT/1pmET to talk about the importance of empowerment for parents and educators of children with autism, mental illness and learning disabilities. Marianne will be joined with one of the co-founders of her newly announced institute, The Bright Not Broken: Lorna Wing Institute Of America author Diane Kennedy.  The Bright Not Broken Lorna Wing Institute Of America has been formed to create a paradigm shift in the way children with autism, ADHD, learning disabilities, mental illness and other related disorders are diagnosed, treated, educated and acknowledged for their brilliance. What is twice exceptional?  Who are these bright not broken kids? How is our mental health and education system failing them?  Why are they stuck and how do we release them?  Listen as Marianne and Diane explain why taking a new, dynamic approach to building on strengths and identifying unique abilities is key to ensuring the best future for our brightest minds.   Tune in and give us a call at 646 595 3163 to be part of the conversation. Thanks to our show sponsors Order Out of Chaos and Safety First Bags. Meet them and all our sponsors in our Mompreneur Marketplace. Please take a moment to like us on Facebook, follow us on Twitter and Google+ and email dori@wordofmomradio.com for information, questions and comments. Word of Mom Radio - sharing the wisdom of women.

  GIFTED KIDS, ADHD, AND AUTISM: WHY TWICE-EXCEPTIONAL CHILDREN ARE STUCK AND HOW TO HELP THEM Hosted by Diane Kennedy and Rebecca Banks, authors of Bright Not Broken and The ADHD-Autism Connection with Dr Temple Grandin. As we have discussed many times on our show taking a whole child approach is optimal in discovering how to best assist children with Twice-Exceptionality (Giftedness, Autism, Adhd...) Once we understand the many factors that underlie a child's giftedness and his unique intensities, we can more deeply appreciate and support the whole child. Our overriding goal as parents should be to cultivate the wonderful and original talents in our children. Everything else-supports, interventions,therapies,education-should be undertaken with this goal in mind.  We begin this series featuring Dr. Dan Peters and Dr.Susan Daniels founders of The Summit Center in California. Dr. Peters has devoted his career to the assessment and treatment of children, adolescents, and families, specializing in overcoming worry and fear, learning differences such as dyslexia, and issues related to giftedness and twice-exceptionality. He is author of Make Your Worrier a Warrior: A Guide to Conquering Your Child's Fears and From Worrier to Warrior: A Guide to Conquering Your Fears. In addition, he is co-author of Raising Creative Kids. Dr. Susan Daniels is Educational Director of the Summit Center. She provides Differentiated Educational Plans for children and adolescents as part of the Gifted Comprehensive and Gifted Complex Assessments. Dr. Daniels is also an internationally recognized expert in the field of gifted education and creativity. She specializes in the social and emotional development of gifted children and adolescents, intensity and sensitivity of gifted individuals across the lifespan, and the development of creative potential.    

  June 18 Dr.Judith Gould dimensional tools to understand Giftedness  GIFTED KIDS, ADHD, AND AUTISM: WHY TWICE-EXCEPTIONAL CHILDREN ARE STUCK AND HOW TO HELP THEM Hosted by Diane Kennedy and Rebecca Banks, authors of Bright Not Broken and The ADHD-Autism Connection with Dr Temple Grandin. Diane is the mother of three twice-exceptional sons who has spent over 18 years advocating for special needs children. Rebecca, a veteran educator who has spent nearly a decade teaching in inclusive classrooms, is the mother of two twice-exceptional children. Together, Diane and Rebecca will examine the issues around twice-exceptional children—that is, gifted kids with hidden disabilities such as ADHD, Asperger's/autism spectrum disorder, learning disabilities, and related conditions. Their unique perspective and fresh approach will help parents, educators, and healthcare professionals understand who these kids are, why they're stuck, and how to help them. In a time when the diagnostic system is in flux and education is under fire, this program will look

  GIFTED KIDS, ADHD, AND AUTISM: WHY TWICE-EXCEPTIONAL CHILDREN ARE STUCK AND HOW TO HELP THEM Hosted by Diane Kennedy and Rebecca Banks, authors of Bright Not Broken and The ADHD-Autism Connection with Dr Temple Grandin.    Join us as we talk with Michelle Garcia Winner, speech language pathologist, author, international speaker and pioneer of the concept social thinking. Michelle specializes in bright kids who think and learn differently. Her keen insights and practical strategies have been extremely helpful to parents and educators alike. We will discuss social thinking, giftedness, 2e, Asperger's and   Michelle Garcia Winner, MA, CCC-SLP, specializes in the treatment of individuals with social-cognitive deficits: those with diagnoses such as high-functioning autism, Asperger Syndrome and nonverbal learning disorder. She began teaching Social Thinking® in 1995 to brighter students when she went to work for a high school district as the district's speech language pathologist. Social Thinking was born out of necessity as a way to reach those “bright but socially clueless students” that needed more information than just what social skill to use. They needed to know why they should bother to use that skill. She runs a clinic, has authored numerous books including her latest critically acclaimed book, Social Thinking at Work and speaks internationally. She coined the term Social Thinking and pioneered the related treatment approach. She was awarded a Congressional Certificate of Special Recognition in 20

GIFTED KIDS, ADHD, AND AUTISM: WHY TWICE-EXCEPTIONAL CHILDREN ARE STUCK AND HOW TO HELP THEM  Hosted by Diane Kennedy and Rebecca Banks, authors of Bright Not Broken  Dr.Joy Davis Joins us to talk about her award-winning book: 'Bright,Talented & Black: a Guide for families of African American gifted learners'. Considered twice- minorities these children face unique obstacles and challenges. She offers practical advice based on her personal experience as both a parent and a gifted

GIFTED KIDS, ADHD, AND AUTISM: WHY TWICE-EXCEPTIONAL CHILDREN ARE STUCK AND HOW TO HELP THEM Hosted by Diane Kennedy and Rebecca Banks, authors of Bright Not Broken and The ADHD-Autism Connection with Dr Temple Grandin.  Searching For Meaning- Dr.James Webb returns as our guest  to talk about his wonderful new book: Searching For Meaning 

GIFTED KIDS, ADHD, AND AUTISM With hosts Diane Kennedy and Rebecca Bank Award-winning author Jennifer Cook O'Toole of the wildly popular series Asperkids Kids  joins us for an exciting update! With two  brand new books released this year and a global speaking tour she has a lot to share! Her new releases: The Asperkid's Launch Pad: Home Design to Empower Everyday Superheroes and The Asperkid's Not-Your-Average Coloring Book are two more reasons  parents and professionals can't get enough of this International superstar! Her keen personal insights and common sense methods are valuable tools that can help guide the most frustrated 2e/Asperger parent or professional. 

GIFTED KIDS, ADHD, AND AUTISM: WHY TWICE-EXCEPTIONAL CHILDREN ARE STUCK AND HOW TO HELP THEM Drs. James Webb and Edward Amend, psychologists and experts on the social, emotional, and educational needs of gifted and talented youth Hosted by Diane Kennedy and Rebecca Banks, authors of Bright Not Broken and The ADHD-Autism Connection with Dr Temple Grandin. Together, Diane and Rebecca will examine the issues around twice

GIFTED KIDS, ADHD, AND AUTISM: WHY TWICE-EXCEPTIONAL CHILDREN ARE STUCK AND HOW TO HELP THEM Hosted by Diane Kennedy and Rebecca Banks, authors of Bright Not Broken and The ADHD-Autism Connection with Dr Temple Grandin. Diane is the mother of three twice-exceptional sons who has spent over 18 years advocating for special needs children. Rebecca, a veteran educator who has spent nearly a decade teaching in inclusive classrooms, is the mother of two twice-exceptional children. Together, Diane and Rebecca will examine the issues around twice-exceptional children—that is, gifted kids with hidden disabilities such as ADHD, Asperger's/autism spectrum disorder, learning disabilities, and related conditions. Their unique perspective and fresh approach will help parents, educators, and healthcare professionals understand who these kids are, why they're stuck, and how to help them. In a time when the diagnostic system is in flux and education is under fire, this program will look

Join hosts Diane Kennedy and Rebecca Bank authors of the blockbuster book "Bright Not Broken Gifted Kids, ADHD, And Autism: Why Twice Exceptional Children Are Stuck and How To help them Our guest is Dr. Ralph L. Ankenman, is a veteran psychiatrist and the author of Hope for the Violently Aggressive Child. Dr. Ankenman's work focuses on an alternative approach to treatment and management of severe meltdowns and aggression. These behaviors often associated with Autism, Bipolar, and related conditions are commonly treated with psychotropic drugs, Which often do not fully resolve those behaviors or may cause unnecessary side effects. Dr.Ankenman shares detailed case histories and explains through his personal experience how he has successfully treated patients, and how many of these behaviors may  be able to be treated with safer medications that target the adrenaline systems.  

Join hosts Diane Kennedy and Rebecca Bank authors of the blockbuster book "Bright Not Broken Gifted Kids, ADHD, And Autism: Why Twice Exceptional Children Are Stuck and How To help them Unlocking Your Brillance- Karen Purcell  Too often the strengths and talents of our gifted girls are overlooked especially in the fields of math and science.  Our guest this week, Karen Purcell is The author of Unlocking Your Brilliance Smart Strategies for Women to Thrive in Science, Technology, Engineering, and Math: FOLLOW YOUR PASSION and RISE to GREAT HEIGHTS" Karen is a dynamic engineer, entrepreneur, and author focused on helping women create meaningful futures in the STEM fields. As the founder and president of PK Electrical, she draws on her experience to inspire young women to enter the STEM fields with confidence. Her nonprofit organization, STEMspire, was founded to support that mission. Her inspirational story is a wonderful guide for girls and young women interested in the STEM fields.Tackling an important social issue from a personal perspective, Karen describes the trajectory of her own career in engineering, including the struggles she endured.Through her story and stories from women in other fields, she explores the hurdles women in the male-dominated STEM world must overcome and offers pragmatic strategies for moving beyond them.

Join hosts Diane Kennedy and Rebecca Bank authors of the blockbuster book "Bright Not Broken Gifted Kids, ADHD, And Autism: Why Twice Exceptional Children Are Stuck and How To help them Tonight Bright Not Broken: Mentally Gifted Not Disordered Dr. Enrico Gnaulati Many of our Gifted kids are misunderstood and misdiagnosed with ADHD, Bi-Polar and other related conditions. Having the right "lens" to view many of the characteristics these unique individuals present with is key. In this episode we will discuss what does a mentally gifted kid look like? Too often when a child is fidgety, restless, argumentative, aloof or unmotivated teachers and care providers assume these are signs of a disorder rather than  possibly signs of giftedness. Our guest Dr. Enrico Gnaulati is a psychologist in private practice, Pasadena CA. He specializes in child and adolescent therapy and assessment, parenting consultation, couples therapy and in-depth adult individual therapy. He has published a host of scholarly articles and magazine pieces, and is the author of "Emotion-Regulating Play Therapy with ADHD Children: Staying with Playing," as well as the fortcoming book, "Back to Normal: The Overlooked, Ordinary Explanations for Kids' ADHD, Bi-Polar, and Autistic-Like Behavior."

  Join hosts Diane Kennedy and Rebecca Bank authors of "Bright Not Broken: Gifted Kids, ADHD, And Autism" Tonight we welcome New York Times bestselling author Dr. Dale Archer  discussing his new book "Better Than Normal: How What Makes You Different Can Make You Exceptional" which redefines our perception of what REALLY constitutes a mental illness. Dr. Archer is a Psychiatrist and is the Medical Director for psychiatric services at Lake Charles Memorial Hospital. A media veteran with over two decades of experience, the host of "The Dr. Dale Archer Show" and has appeared on the top national news shows talking about various psychological issues related to current events. Dr. Archer has also authored "Chemical Imbalance Depression" and currently writes "Taking Charge" an advice column now syndicated nationally in numerous magazines and newspapers    

Join guests Diane Kennedy and Rebecca Bank authors of the blockbuster book "Bright Not Broken Gifted Kids, ADHD, And Autism: Why Twice Exceptional Children Are Stuck and How To help them   Martha Burge, author, parent and certified personal - professional coach specializes in gifted and creative people, Including, adults diagnosed with ADHD and parents of children with ADHD and related conditions. Martha's new book The ADD Myth: How to Cultivate the Gifts of Intense Personalities Martha Burge specializes in gifted and creative people, adults diagnosed with ADHD and parents of children with ADHD and many other diagnoses of mental disorder. Many years ago she simply refused to agree that her children were disordered.  A couple of college degrees, a coaching certification, and many clients later, she now knows why. And she's out to tell the rest of us all about it in her recently released book, “The ADD Myth: How to Cultivate the Unique Gifts of Intense Personali

Join guests Diane Kennedy and Rebecca Bank authors of the blockbuster book "Bright Not Broken Gifted Kids, ADHD, And Autism: Why Twice Exceptional Children Are Stuck and How To help them We are excited to welcome back Jennifer Cook O'Toole  award-winning author, educator, advocate and mother of three Kids with Asperger's. Jennifer's  Asperkids, LLC, a multi-media social education company  has formed  The first collaborative program between the Montessori and Autism/Asperger's communities. "Any parent who has ever wished their child could find their homework, organize their room, or calm themselves will benefit from her suggestions" says a top Montessori teacher/trainer. With her third book, An Asperkid Home: Where the Stories of Everyday Superheroes Begin due out this spring, a new article in Autism Asperger Digest this summer and her increasing international recognition as an autism superstar,  Jennifer has a lot to talk about!  This is a don't miss episode for 2e/Asperger parents and professionals alike.

"Different Not Less " the phrase made famous by Dr Grandin's mother Eustacia Cutler in the HBO biopic Thinking In Pictures the story of Temple Grandins life, is the title of her latest book.  Inspiring stories of achievement and successful employment from adults with Autism, Aspergers and ADHD is one of the most empowering books I have had the pleasure to read.  In this latest release Dr Grandin shares stories of adversity and triumph from those with autism spectrum disorders.  Heart wrenching and overwhelmingly inspirational stories that give hope and validation for those who have fought for their success and independence will give hope to millions.  The always informative, gracious and quite funny Dr Grandin is a national treasure.  She just keeps getting better and better! Join our hosts Rebecca Bank and Diane Kennedy co authors of Bright not Broken with Dr Grandin for this incredible interview. 

Join hosts Diane Kennedy and Rebecca Banks with guest Dr Temple Grandin. Temple Grandin Animals: Companions and Careers Animals are an important part of our social culture. Many 2e/ASD/ADHD children have found a special connection with Horses, Dogs, and othe companion animals. Temple Grandin herself first discovered a personal connection early in her life which later lead to her incredible career as one of the foremost authorities in animal science. Temple returns as our guest to help us understand the rich therapy animals can provide as companions and how a personal interest and love for animals large or small can develop into a rewarding career. Two of her popular books on the subject written along with Catherine Johnson are- "Animals in Translation: Using the Mysteries of Autism to Decode Animal Behavior" and "Animals Make Us Human: Creating The Best Life For Animals"  

Join Rebecca Banks and Diane Kennedy as they discuss how the upcoming changes to the DSM will dramatically affect Twice Exceptional Children and Teens with Autism and ADHD.   Somewhere in your journey with your own child, you have no doubt encountered the DSM and it awesome power to dictate the diagnoses, medications, therapies, and educational services your child receives.  Parents of twice-exceptional children are in a highly vulnerable position, balancing extraordinary concern for their children with the necessity of placing their trust in the DSM and the professionals who use it.  But how much do parents really understand this powerful system? Join us for the first in a two-part series on the DSM—the system that impacts every professional and parent caring for a twice-exceptional child. Part 1 offers a “layman's guide” to the DSM system. In this show, we offer an easy to understand overview of the evolution, design, and criteria for the DSM system, setting the stage to examine the controversies and challenges this system poses for professionals and parents.

Diane Kennedy and Rebecca Banks   Giftedness, 2e and Overexcitabilities This week Dr. Linda Silverman joins us to explore giftedness. Dr. Silverman, gifted expert and founder of The Gifted Development Center in Colorado, understands the complexity and challenges of giftedness as few, perhaps, do. Join us as she shares her insights about the intellectual, developmental, emotional characteristics, and overexcitabilities of gifted children and adults.  Linda Kreger Silverman , Ph.D., is a licensed psychologist. She directs the Institute for the Study of Advanced Development, and its subsidiary, the Gifted Development Center, in Denver, Colorado. She has authored a number of books including, Upside-Down Brilliance: The Visual-Spatial Learner, and soon to be released Giftedness 101. (in press) Dr. Silverman founded the only journal on adult giftedness, Advanced Development. Currently, she is conducting research on profoundly gifted children, the visual-spatial learner, and comparative assessment of the gifted on different instruments.

Most of us spend lots of time shopping around for the best deal on the things we buy while spending more money on taxes than anything else. Why not “shop around” to save money on life's single largest expense? Join Jason as he talks with famed CPA, Diane Kennedy, about the tax strategies of wealthy [...]

Join guests Dr Temple Grandin, Rebecca Banks and Diane Kennedy authors of  "Bright Not Broken - Gifted Kids ADHD and Autism" as they discuss the upcoming changes to the DSMV and how it could affect children and adults on the spectrum. 

Most of us spend lots of time shopping around for the best deal on the things we buy while spending more money on taxes than anything else. Why not “shop around” to save money on life's single largest expense? Join Jason as he talks with famed CPA, Diane Kennedy, about the tax strategies of wealthy [...]

  Bright Not Broken: Gifted Kids, ADHD, and Autism   The future of our society depends on our gifted children--the population in which we'll find our next Isaac Newton, Albert Einstein, or Virginia Woolf.  Yet the gifts and talents of some of our most brilliant kids may never be recognized because these children fall into a group known as twice exceptional, or "2e." Twice exceptional kids are both gifted and diagnosed with a disability--often ADHD or an Autism Spectrum Disorder--leading teachers and parents to overlook the child's talents and focus solely on his weaknesses. Too often, these children get lost in an endless cycle of chasing diagnostic labels and are never given the tools to fully realize their own potential.   Bright Not Broken sheds new light on this vibrant population by identifying who twice exceptional children are and taking an unflinching look at why they're stuck.  The first work to boldly examine the widespread misdiagnosis and controversies that arise from our current diagnostic system, it serves as a wake-up call for parents and professionals to question why our mental health and education systems are failing our brightest children. Finally, the authors show what we can do to help 2e children, providing a whole child model for parents and educators to strengthen and develop a child's innate gifts while also intervening to support the deficits.  Drawing on painstaking research and personal experience, Bright Not Broken offers groundbreaking insight and practical strategies to those seeking to help 2e kids achieve their full potential. Join Dr Grandin on her fourth appearance on our show with coauthors , Diane Kennedy and Rebecca Banks