Podcasts about Disc

It is estimated that over 18 milion identity discs (Erkennungsmarken) were stamped and issued by the German Armed Forces in World War Two. It's unique design, with a perforated centre and identitical details on each half, carried no name but instead a unit designation and numbers that would identity the soldier when cross-referenced with official records. In this epsiode Chris goes on a deep dive into the world of Erkennungsmarken from both a reenacting and collecting perspective and explains why he doesn't deal in battlefield relic identity discs...... As ever, a very big thank you to everyone that supports the Podcast via  Patreon - we really couldn't do this without you ! Why not sign up and become one of our growing band of supporters with access to all of our Patreon exclusive content for as little as $5 a month.  www.patreon.com/reenactorpodcast

How do we as men live our lives with more intentionality, consistency, and purpose?In this episode, Tom sits down with Brian Stroh—husband, dad, pastor, leader, and certified DISC trainer—for a conversation about identity, leadership, and fulfilling God's calling.Together they talk about:How we are shaped in and through the storms of lifeWhat has kept him pastoring at the same church when ministry burnout and transitions are so commonHow faithfulness shapes the man you're becoming, not just the work you're doingWhat Brian learned about living with steadiness from his upbringing and how that has benefited his life, family, and ministryThe temptation we all face to compare ourselves with others and how we battle itTom and Brian also revisit their college tennis days, proving that God can use even Tom's average tennis game and questionable footwork to form lifelong friendships.The Giving Life Podcast: Conversations about being a man whose life in Christ gives life to others.Watch the video version on YouTube - https://youtu.be/zS6I8KqYBl4More info about Restoration Generation - www.resgen.org

This Week on The Hudson Valley Disc Golf Podcast: Alex, Corey, Jaimen and Randy join to recap the last week in local disc golf. We covered all of the local Putting, Doubles, Dead and Disc Beat Leagues. We also talked about FDR Double Basket Doubles. Corey summarized the Wrenches match against the Tower of Power at JPark, Alex ran down the Chatham Hill Country Club match at Saratoga Revolution, Jaimen recounted The Goats match at The Wilcox Widowmakers and Randy (synonym for recapped) the WHIPS match at The Beasts of Burbine. We finished it off with a round of Disc or No Disc with some local and PDGA trivia mixed in.Support the showSpecial Thanks to our Patreon Supporters: Branden Cline, Tim Goyette, Peter Hodge, Ryan Nelson, Kevin T. Kroencke, Brian Monahan, Corey Cook, Evan Parsley, Mark Bryan, Nick Warren, Jasan Lasasso, Justin Mucelli, Terry Hudson, Kyle Hirsch, Brian Bickersmith, Sparky Spaulding, Mike Schwartz, Erich Struna, William Byrne, Jeff Wiechowski, Sean Dollard, Jack Bradley, Marcia Focht, Justin Hickok, Troy Vassari and Erik Haenel.

This week, Emilio, Madeline and Julian make good on something that has been in works for over two years - a conversation about the movies they gifted each other back in 2023!  To be specific, these were discs from The Criterion Collection, acquired during Barnes and Nobles summer 50% Criterion sale.  Madeline gifted Emilio 'House', Nobuhiko Obayashi's wild inventive horror/comedy from 1977.  Julian gifted Madeline 'Being John Malkovich', Spike Jonze and Charlie Kaufman's breakout film from 1999.  Emilio gifted Julian 'Ikiru' from 1952, Akira Kurosawa's influential meditation on life and imminent mortality.  The group gets a chance to talk spolier free about these three films, what motivated their decision to give what they did, some details and themes that stick out to them about each film, and what kind of cinephile would be ideal recipient of these films.  They also take a moment to reflect on their year in podcasting, and gift each other a new Criterion disc to discover in 2026!  Happy holidays listeners, thanks for a great year!If you enjoy our podcast, please rate and review us on your podcast platform of choice.  This really helps us find new listeners and grow!Follow us on YouTube, IG and TikTok: @sleeplesscinematicpodSend us an email at sleeplesscinematicpod@gmail.comOn Letterboxd? Follow Julian at julian_barthold and Madeline at patronessofcats

Wir widmen uns dem zweiten Teil unserer Reise mit Mara und sind sehr gespannt wohin uns die Wege der Visionen noch führen werden - viele wilde Theorien gibt es heute und einen kleinen Ausflug in die Welt der Superhelden-Filme. Willkommen zu unserer letzten (achjaaaa?) Folge des Jahres!Falls ihr mitlesen wollt: Wie lesen die Edition Roter Drachehttps://amzn.to/3Kjt3irKomm in die Gruppe! Hier gehts zu unserem WhatsappKanalhttps://whatsapp.com/channel/0029VabF6h3H5JM0EN0DwU0XTolkühnes Merch!https://shop.spreadshirt.at/tollkuehn-podcast/Instagram @tollkuehn_podcastSchaut auf unserem Discord Server vorbei:https://discord.gg/hobbithoehleFalls du uns über Steady unterstützen willst:https://steadyhq.com/de/tollkuehn-podcasthttps://ko-fi.com/tollkuehn Hosted on Acast. See acast.com/privacy for more information.

"A  vida  das  pessoas  é  vista  em  momentos  oníricos;  ela  é  de uma   atividade   demoníaca   ou   de   uma   inércia   apática, vegetal.  Surgem  figuras,  cuja  aparição  surpreende  pela  sua maneira  fantasmagórica,  e  outras,  que  nem  supõem  estar sendo   espreitadas   em   seus   movimentos   mais   secretos. Torna-se viva aqui a  curiosidade aflita  dos  contos  de fadas, como  a  que  acomete  crianças  ante  baús  proibidos.  Uma espécie  de  atividade,  cujo  sentido  ou  falta  de  sentido  fica vedado   ao   próprio  ator,  é   vista  como  que   através   de rachaduras na parede, buracos de  fechadura ou telescópios antiquados.”(Comentário de Ernst Jünger sobre Alfred Kubin, 1931)IMPÉRIO DO SONHO, nova playlist da Raphus Press centrada no projeto de publicação de O OUTRO LADO, narrativa onírica, visionária, aterrorizante e brutal de Alfred Kubin.Obras citadas: KRAUS, Karl. “Os últimos dias da humanidade”. São Paulo: Balão Editorial, 2017 — KRAUS, Karl. “La antorcha”. Barcelona: Acantilado, 2011 — KAFKA, Franz. “América”. Lisboa: Edição Livros de Brasil, S/D — JÜNGER, Ernst. “Nos penhascos de mármore”. São Paulo: Cosac Naify, 2008.Melhores leituras de 2025: https://open.substack.com/pub/resficta/p/best-reads-of-2025-at-res-ficta-melhores Melhores álbuns de 2025: https://open.substack.com/pub/resficta/p/res-ficta-best-albums-of-2025-melhores Conheça e apoie nossa campanha no Catarse para o lançamento desse livro inovador no Brasil: https://www.catarse.me/lado Entre para a nossa sociedade, dedicada à bibliofilia maldita e ao culto de tenebrosos grimórios: o RES FICTA (solicitações via http://raphuspress.weebly.com/contact.html).Nosso podcast também está disponível nas seguintes plataformas:- Spotify: https://open.spotify.com/show/4NUiqPPTMdnezdKmvWDXHs- Apple: https://podcasts.apple.com/us/podcast/podcast-da-raphus-press/id1488391151?uo=4- Google Podcasts: https://podcasts.google.com/?feed=aHR0cHM6Ly9hbmNob3IuZm0vcy8xMDlmZmVjNC9wb2RjYXN0L3Jzcw%3D%3D Apoie o canal: https://apoia.se/podcastdaraphus.Ou adquira nossos livros em nosso site: http://raphuspress.weebly.com. Dúvidas sobre envio, formas de pagamento, etc.: http://raphuspress.weebly.com/contact.html.Nossos livros também estão no Sebo Clepsidra: https://seboclepsidra.lojaintegrada.com.br/buscar?q=Raphus+Press

Charlie Eisenhood and Josh Mansfield present the 2025 Upshot Awards! From Player of the Year to the Best Round of the Season, we hand out awards to the best of the sport. And make sure to become a subscriber to catch The Sheddies -- the worst of the year!

Most coaches think their biggest challenge is messaging, funnels, pricing, or niching… But more often than not? It's communication. In this week's episode of The Expert Edge, I sit down with Merrick Rosenberg - author, speaker, and the creator of the 4 Birds System, a personality framework used by major organizations around the world. And trust me: once you understand these "birds," you'll never look at coaching, selling, or even your spouse the same way again. We break down the four bird types - Eagle, Parrot, Dove, and Owl - and how each one buys, learns, communicates, and responds to coaching. If you've ever had a client who overwhelmed you with details, ghosted you when it got emotional, or bulldozed through every call… you're going to feel very seen. Inside the episode, you'll learn: Why some clients light up your coaching calls and others drain the life out of you. How to adjust your delivery on the spot to create instant connection and trust. The personality types that make buying decisions fast… and the ones who need a completely different approach. How to use the 4 Birds System to write better copy, close more sales, and run smoother group programs. Whether you're coaching, presenting, or simply trying to understand the humans living in your house, this system will make your life easier—and your business more profitable. Listen now to transform how you communicate forever. Take Merrick's free DISC personality test: https://MerrickRosenberg.comLearn more about the 4 Birds training and tools: https://TakeFlightLearning.com Merrick's Books: The Chameleon Which Bird Are You? (Both available at the links above.) If you want to coach better, sell better, and understand people at a whole new level, this episode is for you. Share your feedback for future episodes: colinboyd.co/feedback Interested in Elite? If you're interested in finding out more information about our Elite Coaching Program, make sure to DM me the word "elite" on Instagram, and I'd love to have a chat. https://www.instagram.com/colinboyd Discover how to authentically connect with your audience & fill your programs with a Conversion Story - Version 2.0 (AI Edition) is now available. https://www.conversionstoryformula.com Hit the "Follow" button so you don't miss an episode! Love this podcast? Write a review and give it a 5-star rating!  For all the show notes and links: https://www.expertedgepodcast.com/blog/episode299 Connect with Colin on Instagram: https://www.instagram.com/colinboyd/  

In this episode of Even Better, host Sinikka Waugh talks with Nicholas A. Krehbiel, owner of Agri-Prime Consulting, about the powerful connection between strong businesses and thriving communities. Drawing on his experience starting and growing his own business, Nicholas shares lessons learned from the field; why investing in people leads to better collaboration, stronger retention, and healthier local economies. Together, they explore practical strategies for equipping leaders with skills that matter, improving board relations, and creating cultures that strengthen both organizations and the communities they serve. If you're curious about how leadership growth drives community growth, this conversation offers insights and inspiration for building businesses that make a lasting impact. -- Nicholas A. Krehbiel is the founder of Agri-Prime Consulting, where he helps businesses strengthen teams, develop talent, and build strategies for long-term success. A Wiley-authorized DiSC partner, experienced facilitator, and owning over twenty years in the education, insurance, and agribusiness industries, Nicholas is known for his practical insight and engaging style in guiding organizations through change and development.   Facebook LinkedIn

Discípulos ou Cristãos? – Devocional em Atos 11:26

Merry Christmas! This week Clint takes a look at the TV Appearances from '96-'97 from Disc 4 of the Load Boxset which include one of the best live versions of Until It Sleeps, a bizarre lip sync of Hero of the Day, two rare performances of Mama Said, Wasting My Hate from Jools Holland and the infamous performance of Last Caress/So What that got the boys banned from European MTV. Clint also reads listener e-mails and talks the greatest debut rock album of all time, how Frodo's curse of the ring is similar to his quest to promote the Load era, why the internet can poison your joy and some updates and info about TEEMU, the current guitar player for Megadeth. Enjoy! If you think Metal Up Your Podcast has value, please consider taking a brief moment to leave a positive review and subscribe on iTunes here:https://podcasts.apple.com/us/podcast/metal-up-your-podcast-all-things-metallica/id1187775077You can further support the show by becoming a patron. All patrons of Metal Up Your Podcast at the $5 level receive volumes 1-4 of our Cover Our World Blackened EP's for free. Additionally, patrons are invited to come on the show to talk about any past Metallica show they've been to and are given access to ask our guests like Ray Burton, Halestorm, Michael Wagener, Jay Weinberg of Slipknot and members of Metallica's crew their very own questions. Be a part of what makes Metal Up Your Podcast special by becoming a PATRON here:http://www.patreon.com/metalupyourpodcastJoin the MUYP Discord Server:https://discord.gg/nBUSwR8tPurchase/Stream Lunar Satan:https://distrokid.com/hyperfollow/lunarsatan/lunar-satanPurchase/Stream VAMPIRE:https://distrokid.com/hyperfollow/clintwells/vampirePurchase/Stream our Cover Our World Blackened Volumes and Quarantine Covers:https://metalupyourpodcast.bandcamp.comFollow us on all social media platforms.Write in at:metalupyourpodcastshow@gmail.com

Today on the Social-Engineer Podcast: The Security Awareness Series, Chris is joined by Shelby Dacko. Chris and Shelby delve into the intricacies of social engineering, focusing on the challenges of pivoting during on-site security assessments. Their discussion highlights the importance of adaptability and teamwork in overcoming unexpected obstacles, emphasizing how diverse communication styles can enhance the effectiveness of security operations. [Dec 15, 2025]   00:00 - Intro 00:34 - Shelby Dacko Intro -          LinkedIn: https://www.linkedin.com/in/shelbydacko/ 01:18 - Intro Links: -          Social-Engineer.com - http://www.social-engineer.com/ -          Offensive Security Vishing Services - https://www.social-engineer.com/offensive-security/vishing/ -          Offensive Security SMiShing Services - https://www.social-engineer.com/offensive-security/smishing/ -          Offensive Security Phishing Services - https://www.social-engineer.com/offensive-security/smishing/ -          Call Back Phishing - https://www.social-engineer.com/offensive-security/call-back-phishing/ -          Adversarial Simulation Services - https://www.social-engineer.com/offensive-security/adversarial-simulation/ -          Social Engineering Risk Assessments - https://www.social-engineer.com/offensive-security/social-engineering-risk-assessment/ -          Social-Engineer channel on SLACK - https://social-engineering-hq.slack.com/ssb -          CLUTCH - http://www.pro-rock.com/ -          innocentlivesfoundation.org - http://www.innocentlivesfoundation.org/                                                 03:42 - The Importance of Pivoting 05:42 - DISC 06:59 - A Difference in Planning Styles 10:34 - Strength Through Diversity 12:40 - Over the River... 19:29 - And Through the Woods 20:24 - Being Onsite 21:40 - Pivot! Pivot! Pivot! 24:02 - What if? 25:29 - Stray From the Path 28:25 - Strength In Numbers 29:27 - Playing Into Biases 31:43 - Wrap Up & Outro -          www.social-engineer.com -          www.innocentlivesfoundation.org

Get all the inside secrets and tools you need to help you develop your intuitive and leadership skills so you are on the path to the highest level of success with ease. Last week, Tatiana talked about different ways people behave. Today, I want to share what I know using the DISC Behavioral Style Method.In this episode you will learn:Why does that person irritate me?How to others perceive me?Do I have to change? If you struggle with allergies, be sure to book a call and let's talk about it!If you are ready to start reaching your goals instead of simply dreaming about it, start today with 12minutegift.com! Grab your FREE meditation: Reduce Your Anxiety MEDITATIONAre you ready to tiptoe into your intuition and tap into your soul's message? Let's talk Listen in as Jennifer Takagi, founder of Takagi Consulting, Certified High Performance Coach, 5X time Amazon.Com Best Selling-Author, Certified Soul Care Coach, Certified Jack Canfield Success Principle Trainer, Certified Professional Behavioral Analyst and Facilitator of the DISC Behavioral Profiles, Certified Change Style Indicator Facilitator, Law of Attraction Practitioner, and Certified Coaching Specialist - leadership entrepreneur, speaker and trainer, shares the lessons she's learned along the way. Each episode is designed to give you the tools, ideas, and inspiration to lead with integrity. Humor is a big part of Jennifer's life, so expect a few puns and possibly some sarcasm. Tune in for a motivational guest, a story or tips to take you even closer to that success you've been coveting. Please share the episodes that inspired you the most and be sure to leave a comment. Official Website: http://www.jennifertakagi.comInstagram: https://www.instagram.com/jennifertakagi/Facebook: facebook.com/takagiconsulting I look forward to connecting with you soon,Jennifer TakagiSpeaker, Trainer, Author, Energy HealerPS: We would love to hear from you! For questions, coaching, or to book interviews, please email my team at Jennifer@takagiconsulting.com

In this episode of The Fitness Beginner Podcast, I'm joined by professional disc golfer and touring athlete Ezra Aderhold. Known for his massive power, elite athleticism, and dedication to training, Ezra breaks down the fitness, nutrition, and recovery habits that keep him performing at a high level while competing almost every weekend on the Disc Golf Pro Tour.We dive into the workouts that help him throw farther, the mobility routines that keep him injury-free, how he stays consistent while traveling nonstop, and the diet strategies that fuel long tournament days. Ezra also shares practical advice that beginners can apply to their own fitness journeys—whether you're hitting the gym, picking up disc golf, or just trying to build healthier habits.If you're looking for realistic, actionable tips from someone who truly lives the athlete lifestyle, this episode is packed with insight you won't want to miss.

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Hanna Bauer is a keynote speaker, executive coach, and CEO of Heartnomics Enterprise, a leadership development service. In this pod, she describes how infant heart issues led her to Believe, Engage, Act and Transform others. Along the way we discuss – the Journey (0:45), Qualifications (2:30), DiSC (7:45), John Maxwell (9:00), Leading with Values (11:00), From Heart Ablation to Heartnomics (14:00), Hope (19:30), Hustle with Heart: Mini-shifts (25:00), B.E.A.T. (33:45), "listen to your Mom" (39:00) and Empeno con Corazon (40:00). Interested in leading change? Reach out to Hanna @ Heartnomics, Hanna Bauer. Grab a copy of Hanna's book @ Hustle with Heart: 52 mini-shifts to Maximize Your Impact This podcast is partnered with LukeLeaders1248, a nonprofit that provides scholarships for the children of military Veterans. Send a donation, large or small, through PayPal @LukeLeaders1248; Venmo @LukeLeaders1248; or our website @ www.lukeleaders1248.com. You can also donate your used vehicle @ this hyperlink – CARS donation to LL1248.  Music intro and outro from the creative brilliance of Kenny Kilgore. Lowriders and Beautiful Rainy Day.

Health Reimbursement Arrangements and AI's Economic Potential: Colleague Gene Marks advocates for Health Reimbursement Arrangements, noting they allow small businesses to control costs while employees buy their own insurance tax-free, also discussing AI's potential to double economic growth and advising businesses to ignore doomsday predictions and embrace tools that enhance productivity and daily life. 1964

Sign up for The Seven Frequencies Workshop here!https://www.thearenasummit.com/7frequenciescertificationIn this episode of Mind Shift Podcast, Erwin and Aaron McManus announce their upcoming two-day workshop on January 16–17 centered on the seven frequencies of communication. They share insights from the workshop's test run with their mastermind community—highlighting its human data–driven design, practical in-room practicum, and its ability to unlock deeper questions about inner voice, self-limiting frameworks, and communication habits—while drawing on Erwin's background in creating major assessments like Strength Finders, DISC, and more. The conversation expands into the role of inner voice in shaping identity and confidence, using examples like Lando Norris's championship interview, before moving into a wider exploration of navigating political and cultural differences in a polarized world, including losing clients, strained relationships, and the pressure companies feel to avoid controversial topics. Erwin and Aaron dive into the historical and cultural complexities of immigration, assimilation, and national identity, emphasizing the need for nuance, empathy, and understanding rather than demonization, especially in family settings and holiday conversations where tensions often rise. They close by encouraging listeners to register for the workshop and sharing their vision for the future of the podcast—committing to deeper conversations, a more resilient community, and new events and content leading into 2026.Join the Mind Shift community here: http://erwinmcmanus.com/mindshiftpodFollow On Socialhttps://www.youtube.com/@ErwinRaphaelMcManushttps://instagram.com/mindshiftpodhttps://instagram.com/erwinmcmanushttps://instagram.com/aaroncmcmanusJoin The Newsletter!https://erwinmcmanus.com/newsletter

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

This Week on The Hudson Valley Disc Golf Podcast: Alex, Erich, Corey, Evan, Tim, Jaimen and Randy join to discuss the previous week in local disc golf. We covered all of the local Putting, Glow, Doubles, Dead and Disc Beat Leagues. We also talked about the Winter Welcome 8, Brian Heller's MPO win at The 2025 Wilcox Wonderland and made picks for this weekend's New York Team Challenge Matches.There was a lot of New England Team Challenge this week with all of the local teams having matches. WeDGE beat the Crane Toads and Warwick won their match against Dub V. Jaimen and Corey recapped their match against The Other Guys at J Park; Evan, Tim and Erich told us about their trip to Massachusetts to face Team Mids and Alex and Randy recounted their match at Stonykill against the Bear Bottoms, including a recap of the marathon Tie Breaker match with an assist from our intrepid field reporter Kathleen Bemis.We finished it off with a round of Disc or No Disc with a dash of local DG trivia in which our contestants totally forgot about the existence of one of our valued Patreon members.Speaking of Patreon, Thank You to our most recent member, Eric Haenel!!Support the showSpecial Thanks to our Patreon Supporters: Branden Cline, Tim Goyette, Peter Hodge, Ryan Nelson, Kevin T. Kroencke, Brian Monahan, Corey Cook, Evan Parsley, Mark Bryan, Nick Warren, Jasan Lasasso, Justin Mucelli, Terry Hudson, Kyle Hirsch, Brian Bickersmith, Sparky Spaulding, Mike Schwartz, Erich Struna, William Byrne, Jeff Wiechowski, Sean Dollard, Jack Bradley, Marcia Focht, Justin Hickok, Troy Vassari and Erik Haenel.

Programa oficial de la iglesia Discípulos Cristo en el Señorial

Professional Builders Secrets brings you an exclusive episode with Leah Ward, Executive Business Coach at the Association of Professional Builders. Throughout this episode, Leah unpacks how understanding both your own communication style and your team's can radically improve leadership, trust, and performance inside your building company.This episode is sponsored by Apparatus Contractor Services, click the link below to learn more:hubs.ly/Q02mNSsG0INSIDE EPISODE 216 YOU WILL DISCOVER Why miscommunication derails great intentions, ideas, and teams The four DISC quadrants and how they show up on site and in the office How to avoid pigeonholing people while still using profiles effectively Practical ways to structure roles and hiring around communication strengths How self-awareness shifts you from managing to truly motivating your team How to read non-verbal cues and adapt to clients to build trust faster and much, much more.ABOUT LEAH WARDWith more than two decades in corporate finance and leadership, Leah's coaching approach is deeply rooted in enhancing financial performance, nurturing effective communication, developing mindset strategies, and fostering team building. Her extensive experience in financial management and consulting has provided her with a profound understanding of the key factors that drive success for both companies and their teams.Connect with Leah: linkedin.com/in/leahmward/TIMELINE 3:50 Why miscommunication derails “good” teams 9:40 The DISC quadrants and non-verbal cues 15:20 Matching roles and hires to communication styles 22:10 How self-awareness transforms your leadership 28:45 Using micro-adjustments to better connect with clientsLINKS, RESOURCES & MOREAPB Website: associationofprofessionalbuilders.comAPB Rewards: associationofprofessionalbuilders.com/rewards/APB on Instagram: instagram.com/apbbuilders/APB on Facebook: facebook.com/associationofprofessionalbuildersAPB on YouTube: youtube.com/c/associationofprofessionalbuilders

Avui volem retre homenatge als artistes que, ja sigui de manera volunt

If you want a high-performing team, you cannot ignore the language you use.In this episode of Dolly in My Pocket, I unpack Tactic 8 from my book extra-Ordinary Leaders and explore the link between language and performance. Do our words shape our behaviour, or does our behaviour shape our words? More importantly: is the language you use helping your team move, or quietly creating friction?I look at:→ Why familiar phrases like “meeting” and “we just need to communicate better” aren't specific enough for modern leadership→ How precise language transforms focus, pace and clarity→ Simple shifts you can make today to improve one-to-ones, collaboration and decision-making→ Why high-performing teams need a shared vocabulary for behaviour→ Tools that help create that shared language: Insights, DISC, Myers-Briggs, Giant and moreThink of language as WD-40 for your leadership. When you design it deliberately, every part of your organisation moves more smoothly.If this episode resonates and you want deeper, practical tactics to use with your team, you can find extra-Ordinary Leaders here: https://www.dollywaddell.com/store/p/the-extra-ordinary-leaderAnd if you'd like support applying these ideas inside your organisation, you can get in touch with me via dollywaddell.com.Listen, share, and let me know which language shifts you're taking into your week.

Special Guest Curt Tueffert www.peaksalesstrategy.com   Welcome back to Podcast Profits Unleashed — the show dedicated to helping coaches turn podcasting into a powerful client attraction system, whether you're behind the mic or showcasing your expertise as a guest. Today, I'm joined by sales leader, keynote speaker, and author Curt Tueffert, whose mission is simple: help people close more deals with confidence. His book, Five Stones for Slaying Giants, is built on the idea that, just like David and Goliath, we're all facing “giants” in our business — fear of selling, unclear messaging, or believing no one wants what we offer. Curt shares how these “stones” — Passion, Excellence, Vision, Value, and Confidence — become tools we can actually use to eliminate the inner blocks that keep us stuck. What I love most about Curt's approach is that he doesn't try to turn coaches into stereotypical pushy salespeople. Instead, he helps them become curious problem-solvers whose goal is understanding — not convincing. Using assessments like DISC and Sales IQ, Curt helps individuals and teams pinpoint where their confidence and communication skills need strengthening, then builds progress through small, repeatable wins. One of the biggest insights from this episode? Today's buyers are already far down the decision path before they ever speak to us. Technology and AI are handling the early research and comparisons — which means that when a prospect finally shows up, what they need most is a human conversation. Curt shows us how to leverage AI as a support tool — for prep and research — while relying on our emotional intelligence, listening skills, and trust-building to guide the sale across the finish line.   Key Takeaways: I realized that our biggest sales giant is often our own self-doubt — not the market or the competition. Shifting from transactional sales to consultative conversations is the real difference-maker. Discovery is the one step AI can't replace — human curiosity creates trust. Asking open-ended, behavior-aligned questions unlocks motivation and momentum. Your personal uniqueness — your voice, your story, your insight — is what helps you stand out in crowded markets. And before we wrap up, I share an important tip on how your podcast guest appearances become your long-term SEO digital footprint. You're going to want to use that!

In this episode of Working Class Audio, Matt welcomes mastering and lathe cutting engineer Natalie Bibby who works at AIR Studios in the U.K.. Natalie has worked with Kraftwerk, Bring Me The Horizon, Lola Young, Jimmy Eat World, The Vaccines, Lewis Capaldi, GIRLI, and CATTYShe's also led a world-class mastering workshop at Peter Gabriel's Real World Studios, UK.In This Episode, We Discuss:Early musical influencesStarting in recording & mixingUniversity training & goalsMetropolis internship lessonsMoving into masteringLive cuts & direct-to-discHalf-speed mastering overviewLearning & mentorship insightsJoining AIR StudiosAIR StudiosValue of attended sessionsManaging client expectationsHybrid mastering workflowsHow mastering engineers listenCommon mixing problemsMusic Producers Guild Challenges for studiosAIR's cutting reputationVinyl cutting processMastering vs. cuttingAmerican mastering mystiqueLinks and Show Notes:AIR StudiosMusic Producers GuildMatt's Rant: How we present ourselvesCredits:Guest: Natalie BibbyHost/Engineer/Producer: Matt BoudreauWCA Theme Music: Cliff TruesdellThe Voice: Chuck Smith

Charlie Eisenhood, Josh Mansfield, and Dan Prentice talk about the strangest, funniest, and wackiest moments from the 2025 season in their annual gaffes and weird stuff bracket.0:00 Introduction, Honorable Mentions7:45 Round of 16 Matchups43:30 Crowning A Champion

Apply to join us as a co-host! https://astrosoundbites.com/recruiting-2025   This week, Shashank, Cole, and Cormac dive into the many disks of the universe, from planet-forming disks to AGN and galactic structures. Cole explores a misbehaving protoplanetary disk that hints at chaotic early planet formation. Cormac follows by showing how external radiation can erode disks and hinder the birth of giant planets. We then zoom out to compare these turbulent young systems to the massive disks around galaxies and supermassive black holes, tying together why disks form across so many cosmic environments and the methods we use to explore them.   Astrobites: https://astrobites.org/2025/09/18/forming-misaligned-discs/ https://astrobites.org/2025/11/01/planet_formation_vs_stellar_uv_radiation/   ALMA images: https://www.almaobservatory.org/en/press-releases/alma-campaign-provides-unprecedented-views-of-the-birth-of-planets/attachment/20181212-andrews-et-al-all-disks/ Space Sound: https://www.youtube.com/watch?v=8__1mSFS7vQ

Colonel Shikishima, Kaneda, Kei, and Kai travel back into a heavily damaged New Tokyo. A new universe is born as the end credits begin. With Sam Stovold and Barm.

Send us a textIf people can't read your value, they can't reward it. We sit down with brand strategist Jen Dalton to turn personal branding from a fuzzy idea into a practical plan you can execute, one small step at a time. Our conversation starts with a simple truth—telepathy isn't a strategy—and builds toward a reputation roadmap that helps you define your strengths, choose the right words, and create monthly evidence that moves you closer to the work you want.We break down the crucial difference between business branding and personal branding, then focus on what actually builds trust: authenticity, vulnerability, and stories with real lessons. Jen shares how to stop confusing personal branding with bragging and start sharing useful insights, mistakes, and wins that help your audience. We talk about finding your niche, making your reputation visible on LinkedIn and video, and why Gen Z rewards leaders who are genuine and clear. You'll hear practical tools—DiSC, StrengthsFinder, Enneagram—for surfacing blind spots, plus a simple exercise to pick three strengths, write a mission statement, and align your language so people perceive you the way you intend.From there, we get tactical. Learn how to build a 12–24 month reputation roadmap, create one proof point each month, and use platforms strategically to show your value without shouting. We discuss leadership branding, aligning actions with words, and building four networks—peers, prospects, giving back, and fun—to stay relevant and resilient. Grant shares his AI Business Accelerator as a live example of building evidence for a future-focused brand, and we explore creative ways to upskill, serve, and stand out without trying to be “an influencer.”Ready to own your story and make your value visible? Listen, take notes, and then pick one action to ship this week. If this conversation helped you, follow the show, share it with a friend who's ready for a pivot, and leave a quick review so more builders can find us.Thanks for tuning in to this episode of Follow The Brand! We hope you enjoyed learning about the latest trends and strategies in Personal Branding, Business and Career Development, Financial Empowerment, Technology Innovation, and Executive Presence. To keep up with the latest insights and updates, visit 5starbdm.com. And don't miss Grant McGaugh's new book, First Light — a powerful guide to igniting your purpose and building a BRAVE brand that stands out in a changing world. - https://5starbdm.com/brave-masterclass/ See you next time on Follow The Brand!

Psychologist Craig Hildebrand-Burke rejoins Liz and Ben as we don our flat caps and anoraks, as we make sense of Terry Pratchett’s penultimate Discworld novel, 2013’s Raising Steam. Dick Simnel has created Iron Girder, the Disc’s first steam engine – and he’s brought it to Ankh-Morpork seeking an investor. He finds one in Sir Harry King, who is keen to be known as the King of something other than what brought him his wealth. As excitement and interest in the “steam engines” starts to build, Lord Vetinari sees its potential – but only if someone oversees this new enterprise on behalf of the city. That someone is, of course, Moist von Lipwig, who is in need of a new way to live dangerously. And dangerous it will be, since the conservative dwarf grags are once again moving against their progressive King. They’re attacking anything too new to be traditionally dwarfish – which means modern dwarfs, clacks towers, goblins with jobs…and the steam train… Terry Pratchett clearly had a love of steam engines – he particularly requested a steam roller be the thing to destroy his unfinished works after his death. This at least partly explains why – instead of the announced Raising Taxes – the next Moist von Lipwig book would see him helping to bring the Discworld into the age of steam. Written in 2012 and 2013, as Pratchett’s illness started to worsen, it had a troubled journey into existence, with Rob Wilkins writing in the official biography that ‘the real triumph of Raising Steam was that it existed at all.' But while it might lack the sharpness of plot and theme and structure that mark Pratchett's best work, there are still plenty of great jokes, characters, observations and ideas in Raising Steam – especially for the Discworld fan who’s also a bit of a gunzel (that’s Fourecksian for “train spotter”). Have you read Raising Steam? How do you rate it, compared to the previous novels in the series? How many words did you have to look up? What were your favourite allusions to the history of steam, and to railway fiction, that we didn't mention? Get aboard the comment train by using the hashtag #Pratchat90 on social media, or comment on our website, to join the conversation! Guest Craig Hildebrand-Burke (he/him) is an educational and development psychologist who last joined us way back in January 2020 for #Pratchat27, “Leshp Miserablés”, to talk about Jingo. He specialises in working with neurodivergent children and young people and their families, as well as d/Deaf and hard of hearing children and families. We can't advertise his actual practice, but you can find him on Instagram as @craighbpsychologist. (There are only a few posts in the grid, but he shares a lot of great stuff as reels!) You can find episode notes and errata on our web site. Now we're nearly at the end of the Discworld, it's time to make sense of it all – so next month, we'll be sifting through the A-Z of the series, The Discworld Companion! (We'll be using The Ultimate Discworld Companion as the default, but any version you have should do!) Send us any questions you have about this encyclopaedia-like tome via email (chat@pratchatpodcast.com), or send a clacks over your social network of choice using the hashtag #Pratchat91. Want to help us get to the end of our six(ish) year mission and read every Pratchett book – and more? You can support us with a tip, or a subscription for as little as $2 a month, and that's cuttin' our own throats! See our Support Us page for details.

This playlist is 65% vinyl friendly. Very poor. Scorchio! ‘1960/1970 Vintage Stereo Design Record Player, in bright orange, the emblematic colour of the 1960 and an example of Mod Ultra Space Age Pop Art Raymond Loewy? France French Designer Museum-worthy‘ says the Etsy seller, adding ‘It has a few cracks, one of the speakers has a small tear in the cloth and may need an overhaul, a full check up to see how and if it works and if it is complete… WE HAVE NEVER TRIED TO USE IT AND I DO NOT KNOW IF IT WORKS OR PLAYS.‘ Thank flip it’s down to €4600, from €7100. Any track marked * has been given either a tiny or a slightly larger 41 Rooms tweak/edit/chop and the occasional tune might sound a bit dodgy, quality-wise. On top of that, the switch between different decades and production values never helps in the mix here. And a bit of a croak in my voice here and there. A temporary glitch, hopefully. Lyric of Playlist 146 Trickery involved but it has to be The Bots! 00.00 (Intro) THE FLAMINGOS – Stars (Edit) – Unreleased demo – 1983. Episode #1 for info. 00.41 NEW ORDER – Ruined In A Day (Reading Festival, 1993) – In Concert – 577, CD – BBC Transcription – 1993 I and my four-year-old, Alice were there, on what was a triumphant return, with the wonderful ‘Ruined’ in amongst new numbers from the band’s then recently released Republic album nobody would have previously heard in a live setting. BBC Transcription Services recordings – produced to service radio stations and usually for a very limited time frame for broadcast – had moved from vinyl to CD but with runs still only in their low hundreds New Order completists would be struggling to own a copy of this one… and I don’t. 04.42 MERIC LONG – A Small Act Of Defiance – Kablooey, LP – Polyvinyl Record Company – 2025 Book-ending a bunch of releases through the years as a member of The Dodos, Kablooey is seemingly Long’s first solo release under his own name since 2006. 07.43 BIOCHEMICAL DREAD – False Kings Of The Earth – 12″ – Pulsolid – 2004 Besides his work with Cabaret Voltaire this 12″ demonstrates there are gaps in my knowledge of Richard H. Kirk’s lengthy discography elsewhere. A copy of ‘False Kings… ‘ however is currently heading my way. RIP, Richard. 13.21 DARKSIDE – One Last Nothing – Download only – Matador – 2025 Including a past member of the 41 Rooms playlist parish, Nicolas Jaar, a US trio currently NOT releasing a 12″, though their Bandcamp visual hints otherwise. 18.32 AGENTS WITH FALSE MEMORIES – Agents With False Memories (extract), CD only – Ash International / Soleilmoon Recordings – 1996 Extract, indeed as Richard H. Kirk promptly returns to show 146 with this four minute snippet from a 53 minute track. 22.34 HUMANIZER – Shinobi – ? – ? – 2000s? Ignoring the slight Liam Gallagher drawl and with zero connection to any Death Metal band of the same name, this might have been Manchester sourced… and maybe with a Peter Hook connection. That’s what I’m vaguely remembering… from over a decade ago. Dunno… A ‘demo’ version, minus vocals, might also get an outing here at some point. 27.08 DIFFERENT GEAR – A Little Bit Paranoid (Extended Mix) * – 12″ – City Rockers – 2002 Courtesy of a ‘Phil Dirtbox’, the vocal is the winner here. 32.59 MERZ – Sorrow In The Sky (Nightingale Vs The Crow) – 7″ b-side – Lotus Records – 2002 The stuff that people sing about… and here with gusto and passion, to boot! 36.55 LUSCIOUS JACKSON – Why Do I Lie? (Sessions at 54th, 11.97) – Stream only – 1997 Vocalist, Jill Cunniff’s tale of lying sounding best live! 40.13 THE POPPY FAMILY – I Was Wondering – 7″ – London – 1971 A bit of a strange arrangement, this one. Albeit with a key change in there – verses with no choruses! Weird and wonderful… and maybe a bit brave in the pop world of the early ’70s, where the only PF track I remember hearing as a young teen was Which Way Are You Going Billy? That won’t be getting a 41 Rooms spin. 42.43 SOPHIE JAMIESON – Camera – I Still Want To Share, LP – Bella Union – 2025 Being over in Brighton recently it seemed appropriate I buy her clear vinyl album from the Bella Union shop and re Camera? It’s the subtle build in Sophie’s vocal and she’ll be here again at some point. 46.59 MARTYN BATES – The Rhyme Of Miracles – Arriving Fire, CD only – Ambivalent Scale – 2014 Martyn instils presence in a tune like few others for me. 50.28 JOSE FELICIANO – First Of May – 7″ b-side – RCA – 1969 ‘Feliciano seems to be on a heavy Bee Gees kick… after ‘Marley Purt Drive,’ he now does ‘First Of May’ and ‘Gotta Get A Message To You.’ And with his highly stylised projection, Jose manages to make them sound totally removed from anything the Gibb brothers originated’. – Disc (edited review of the album, 10 to 23), 15.11.69. As far as I know the Bee Gees tune was only ever released on a 7″ (my ‘format of choice’) for Jose in Mexico, New Zealand, Philippines and Spain and never as an A-side and arranger, Al Capps most probably winced if he ever got to see the NZ pressing below. Strangely, Jose’s very rarely performed the song live. I’ve only noted it three times, including two at London’s Jazz Cafe, in 1996 and again in 1998 and at the former it surfaced nearly under duress. With the audience (maybe unsurprisingly) constantly shouting out for past JF favourites Jose countered, ‘You know there’s a lot of songs you people ask me for that unfortunately… and I’m not being rude, a lot of artists are rude, they do it on purpose, but some of the songs that you ask me to sing, do you know that I haven’t sung them in years and I’ve forgotten the words and rather than make an ass out of myself that’s why I don’t sing them, OK? So, don’t take it personal… I don’t sing those songs anymore. But I’ll tell you what though there’s some that you ask for that I do remember, like this one. I hope that this one will satisfy you.’ That rare sighting was even more surprising considering Jose had taken the rare move of including his own recording of the song when guesting on Brian Matthew’s My Top Twelve for BBC Radio 1 back in June 1974. 54.11 JAPAN – Alien – Quiet Life, LP – Ariola Hansa – 1980 Bedford: Heronscroft, Putnoe, 1980 and Winkles, 1981… with a few Japan gigs thrown in at the time. 58.47 JOHN CALE – Chinese Envoy (M:FANS) – M: FANS, 2 LP – Double Six – 2016 ‘Approached as a reinterpretation of Cale's 1982 improvisational album, Music for a New Society… M:FANS is something of a funhouse mirror reflection of that work, using the basic song-structures of the original album as a starting point and using time, experience and the technological advances of the ensuing years to bring a new focus to the tunes. Some selections are comfortably familiar, while others have a significantly different footprint‘. – KCRW 01.02.32 ICEHOUSE – No Promises (Dance Mix) * – 12″ – Chrysalis – 1990 Fully five years after the track had seemingly done its thing it got an extended outing in Spain. 01.07.58 DAVID BOWIE – This Is Not America (BBC concert) – Bowie At The Beeb, 2CD – EMI – 2000 Part of Bowie’s special set for a small invited audience at the BBC’s Radio Theatre, in London, June 2000. 01.11.29 JOHNNY KEATING – Theme from Z-Cars (Johnny Todd) – 7″ – Piccadilly – 1962 Did I realise the grittier scripts involved here than had been delivered by Jack Warner’s strolling forerunner, Dixon Of Dock Green? Nah, I was five when Z-Cars kicked off but the theme (based on the traditional folk song, Johnny Todd) still brings a fuzzy feel. And Wikipedia will give you the full story on why Everton FC players come out to the tune at home games. 01.13.22 MARC COHN – ‘Walking in Memphis (Mahna Mahna)’ – Stream only – 1990’s? Cohn definitely wouldn’t have seen this coming, as the self proclaiming Mahna Mahna and the Snowths duo upstage him in a short but cheeky mashup (of sorts) I happened on via Youtube a couple of decades ago. I’ll openly admit I was a Muppets fan when they first aired on UK TV back in the mid ’70s and with Statler & Waldorf the stars for me I remember walking my girlfriend of the time, Jill home from work and then running up the hill to my house to record the show. Pre the age of video recorders, at one point there was a stack of ten to twenty AGFA(!!) cassette tapes of the shows in my bedroom. Getting back to Cohn, the fact he’s ‘racing’ a bit here actually adds to the cheeriness and I salute whoever was involved. 01.14.44 BERNARD CRIBBINS – The Hole In The Ground – 7″ – Parlophone – 1962 And like the Z-Cars theme I was five when this was released and I’d have definitely been singing this one in the years close after – and weirdly, although it’s the second tune from ’62 on this show, it’s not the last. 01.16.27 THE BOTS – Fuzzy Math – George W. Bush Greatest Hits, v/artists, CDr only – Spin The World – 2004 I heard this cut and paste work of art somewhere around its ‘release’ and as of 2004… ‘… utilizing the revolutionary Presidential Truth Filter(PTF). The PTF operates like this: All presidential statements are recorded, and made into a huge database. The database is searchable by speech, phrase, keyword, emotional intensity, etc. In parallel, an analysis is made of the historical circumstances of the particular presidency. The question must be asked, what is this man (all men so far…) really all about? What is a defining characteristic of this presidency? The final question which must be addressed by the PTF is, how can we use the assets in the database to concatenate the truth, and make the President speak it? The first attempt was Bushwack, in 1992. This turned into a huge hit before the Presidential election in 1992, though BMI denied that it was ever on the air at all. Through October of that year, stations such as San Francisco’s Live105 were playing it almost hourly. In 1997 Rock The House was a popular download at an early digital music download startup, muzic.com. In 2003 Bushwack2 was released at about the start of the Iraq war. The mood of the song is quite grim, as the truth of those times was interpreted by the PTF. In 2004, the PTF was reprogrammed to emphasize economics and general silliness, and Fuzzy Math was born. We think it’s the best one yet. Judge the results for yourself’. – thebots.net 01.19.26 DREXCIYA – Black Sea – The Journey Home, 12″ EP – Warp – 1995 First heard on either of Colin Faver’s or Colin Dale’s techno shows on KISS FM. Sounds more likely it was the former. 01.24.58 E-DANCER – Heavenly * – 12″ – KMS – 1997 The Inner City (‘Big Fun’) man, Kevin Saunderson with his techno head on. 01.28.51 CHARLES WEBSTER – Your Life * – 12″ – Peacefrog – 2000 Pitched up a bit (‘+3%’ says my file iD) this is a class slice of soulful techno/house. 01.33.11 CHARLOTTE DAY WILSON – Selfish – Download only – Stone Woman Music – 2025 This r&b musician has been around for a decade or so but I wouldn’t have guessed, judging by this slight departure to a ’90s UK garage feel (first half anyway). It suits her. 01.36.48 BENCH – Felice – Bliss, 2LP – Cylinder Recordings – 2000 The fifth appearance on 41 Rooms to date for this pretty much forgotten duo. 01.39.36 BLUE STATES – Your Girl – 12″ EP – Memphis Industries – 1999 First heard on a compilation CD a mate of mine, Sid put together, of fave tracks forwarded by mates of his. Not their own tracks, you understand. 01.43.45 THE MIRACLES – I’ll Try Something New – 7″ – Tamla – 1962 Hellfire! Those breakdown strings mid way are a bit of a jolt! Easy, Smokey! Writer, Robinson’s own version is actually the third to make it to 41 Rooms and his vocal arrangement sounds more like a remake than either Kiki Dee’s ‘straighter’ take or even the Supremes and Temptations stab at the song, when chronologically they both followed this Miracles single. 01.46.14 SMITH & MUDD – Blue River – 2LP – Claremont 56 – 2007 Electronic… downtempo… shuffling… drifting… or maybe flowing. 01.48.38 MERZ – A.M. (Good Morning) * – Single-sided, white label 12″ only – 1995 The second artist to return this show, multi instrumentalist and songwriter, Conrad Merz and his at times very idiosyncratic vocal (‘Many Weathers Apart’, for instance) seem to have trodden their own path through the years. 01.53.45 CRAIG ARMSTRONG (feat ELIZABETH FRASER) – This Love (& The Life That I Have) * – 41 Rooms Soft Mash Up only – Early 2000s I grabbed the extra voice – Virginia McKenna as Second World War spy Violette Szabo, reading the code poem The Life That I Have at the end of the film Carve Her Name With Pride – fully thirty plus years ago and I had a stab at floating it over This Love a long time ago but recently had another go. Aided by Jazz The Glass, we pitched her down slightly and then I took out a chunk of the poem in the second half. Not that it’s going to happen but I reckon it would need the song itself re-arranged/edited to work perfectly but methinks the idea is still a cool one. Show 147 hopefully surfaces Jan 4. Dec x The post Post Punk Plus Podcast Playlist 146 – Original upload 7.12.25 appeared first on 41Rooms.

I've got tracks from the likes of Bernardo Mota, Hatiras & Sebb Junior, Will Buck & Tilman & more during The First 30 Mix…Then, it's drum n bass time with Pete Cannon, laid-back jungle from Sl8r, and a liquid tune from GLXY…Closing out the show in DISC 2 is a deep, jazzy Afro house track from Frederick! ⚡️Like the Show? Click the [Repost] ↻ button so more people can hear it!

Send us a textIntro: Forever by Chris BrownAlbum 10: Neon Bible by Arcade Fire (2007)Song 1: Black MirrorSong 2: InterventionSong 3: My Body is a CageAlbum 9: The Beatles Anthology 3, Disc 2 by The Beatles (1996)Song 1: She Came In Through the Bathroom WindowSong 2: Teddy BoySong 3: Maxwell's Silver Hammer

Muchos más recursos para tu vida de fe (Santo Rosario, Oración, etc.) en nuestra web https://sercreyente.com________________Sábado, 7 de diciembre de 2025 (1ª Semana de Adviento)Evangelio del día y reflexión... ¡Deja que la Palabra del Señor transforme tu vida! Texto íntegro del Evangelio y de la Reflexión en https://sercreyente.com/llamo-a-sus-doce-discipulos-y-les-dio-autoridad/[Mateo 9, 35 - 10, 1.6-8] En aquel tiempo, Jesús recorría todas las ciudades y aldeas, enseñando en sus sinagogas, proclamando el evangelio del reino y curando toda enfermedad y toda dolencia. Al ver a las muchedumbres, se compadecía de ellas, porque estaban extenuadas y abandonadas, «como ovejas que no tienen pastor». Entonces dice a sus discípulos: «La mies es abundante, pero los trabajadores son pocos; rogad, pues, al Señor de la mies que mande trabajadores a su mies». Llamó a sus doce discípulos y les dio autoridad para expulsar espíritus inmundos y curar toda enfermedad y toda dolencia. A estos doce los envió Jesús con estas instrucciones: «Id a las ovejas descarriadas de Israel. Id y proclamad que ha llegado el reino de los cielos. Curad enfermos, resucitad muertos, limpiad leprosos, arrojad demonios. Gratis habéis recibido, dad gratis».________________Descárgate la app de SerCreyente en https://sercreyente.com/app/¿Conoces nuestra Oración Online? Más información en: https://sercreyente.com/oracion¿Quieres recibir cada día el Evangelio en tu whatsapp? Alta en: www.sercreyente.com/whatsappTambién puedes hacer tu donativo en https://sercreyente.com/ayudanos/Contacto: info@sercreyente.com

In this episode of Remodelers on the Rise, Kyle talks with Phil and Heather Oddo of Closer Look General Contracting about navigating the messy, painful seasons of business and choosing optimism through it all. They share how years of embezzlement knocked their business down, how Heather left her stable corporate job to join the company right as chaos hit, and what it looked like to rebuild piece by piece. You'll hear how they learned to understand their numbers, say no to the wrong clients, build systems for sales and project flow, and hire the right people for the right seats.   They also dive into how DISC and the Visionary/Integrator roles strengthened their communication and helped them work together as a married couple without letting the business consume the relationship. If you need encouragement to keep going and tools to make the journey smoother, this conversation is a reminder that growth often comes through hard things - and optimism can carry you forward. ----- If you and your spouse are ready to invest in your relationship and your remodeling business at the same time, join us February 10 to 12 in Franklin, TN for the Remodel Your Marriage Retreat. This is a getaway built for remodeling couples, with conversations that matter, vision work, time together, and space to reset and refocus. Sign up today!  ----- Takeaways The importance of a supportive partnership in business. Understanding financials is crucial for business success. Setting boundaries between work and personal life is essential. Celebrating small wins can boost morale and motivation. A growth mindset allows for personal and professional development. Utilizing DISC profiles can enhance communication and teamwork. Hiring the right people can transform a business. Visionary and integrator roles help clarify responsibilities. Gratitude can shift perspectives and improve relationships. Defining success is personal and varies for each individual. ----- Chapters 00:00 Introduction to the Oddos' Journey 03:37 Overcoming Challenges: Embezzlement and Recovery 06:27 Heather's Transition into the Business 09:26 The Importance of Financial Literacy 12:38 Finding Guidance and Building Confidence 15:38 Understanding Personalities: DISC Profiles 18:35 Visionary vs. Integrator Roles 21:31 Key Strategies for Business Improvement 24:39 Leveraging Team Strengths 27:31 Navigating Business Challenges 31:13 Balancing Marriage and Business 34:28 Celebrating Wins and Gratitude 41:01 Embracing a Growth Mindset 50:15 Defining Success and Freedom

This Week on The Hudson Valley Disc Golf Podcast: I'm Thankful that Jaimen, Alex, Tim, Corey, Jasan, Erich and Randy are here to discuss the last week in Disc Golf. We find out what they are thankful for in local disc golf and look ahead at what events are coming up. We also looked back at the last week in local events and checked out the DisCap Newsletter. Randy, Erich and Tim recap their rounds at DisCap presents the Turkey Throwdown 16, we take a look through the team names and go over the results. Justin Mucelli pointed out a flaw in our search for HVDGPPotY so we debated the best way to determine a winner. Hopefully, we will decide before the end of the year. We finish it up with a round of Disc or No Disc where I totally botch a question…it probably won't affect the results.Support the showSpecial Thanks to our Patreon Supporters: Branden Cline, Tim Goyette, Peter Hodge, Ryan Nelson, Kevin T. Kroencke, Brian Monahan, Corey Cook, Evan Parsley, Mark Bryan, Nick Warren, Jasan Lasasso, Justin Mucelli, Terry Hudson, Kyle Hirsch, Brian Bickersmith, Sparky Spaulding, Mike Schwartz, Erich Struna, William Byrne, Jeff Wiechowski, Sean Dollard, Jack Bradley, Marcia Focht, Justin Hickok and Troy Vassari.

Ben Weasel, lead singer and guitarist of the U.S. punk rock band Screeching Weasel, is the guest on The Dollar Bin podcast to talk about the nuances of his lifetime record collecting — from the records he gave up to the vinyl he now wants — with hosts Alan Brostoff (Dr. Disc) and Rev (The Drowns). Learn more about your ad choices. Visit megaphone.fm/adchoices

Charlie Eisenhood and Josh Mansfield welcome back Dan Prentice to run down the 2025 Storylines of the Year in their annual bracket! Which stories were the biggest of the year? Which ultimately fell flat? It's a trip down memory lane from a big year in disc golf.0:00 First Round Matchups 1-426:00 First Round Matchups 5-847:30 Quarters & Semis Matchups1:06:00 The Top Storyline

Programa oficial de la iglesia Discípulos de Cristo en el Señorial 

Programa oficial de la iglesia Discípulos de Cristo en el Señorial 

This week on the Erotic Awakening Podcast, episode 740,  Dawn shares on all she is grateful for and asks what listeners of the show have gratitude for….. ……plus, all the people that she has spent time with over the last couple of weeks while presenting and vending….    Links mentioned on the show: MSDB's 24th Annual Biz Baz https://fetlife.com/events/1723842 Naughty Revival https://fetlife.com/events/1745436 Pop-up Kink Expo (Holiday Market) https://fetlife.com/events/1923880 KIC December Party https://fetlife.com/events/1901953 Intrigue https://fetlife.com/events/1725996     Transcript 1:50 Why I chose gratitude for the shows topic 6:40 Gratitude for volunteers 8:20 Gratitude for future 10:11 Disc golf 12:23 Where I'll be 13:54 So many people I've interacted with 15:10 Safewords/light stick 16:15 More people 19:15 Naughty Revival 20:36 Tentacles & Werewolves     Enjoy!!! Dawn     Discounted/Free books, kink starter cards, online classes; early access to the show, and more!    https://www.patreon.com/eroticawakening   ***************************************** Fetlife - @erotic_awakening  Instagram - @eroticawakening Youtube - @eroticawakeningpodcast TikTok - @eapodcastdawn Newsletter - www.eroticawakening.com   Discord - https://discord.gg/WQtSM56V39   740 - #gratitude #powerexchange #polyamory #sacredsexuality #eroticawakeningpodcast #kinkeducation #bdsm #authoritytransfer #domsub #leadfollowlove #livingms #heartsandcollars #submission #safewords #discgolf #naughtyrevival  

In 2006, when the borders of progressive house were starting to blur and music started melting into the digital sphere, Balance 010 arrived with almost monastic ambition. Disc 2 is the heart of Balance 010, the warm midtempo arc that gives the entire three-disc structure its emotional weight. It rises slowly from ambient drift into soft breakbeats, glides through Cocteau Twins shimmer and Speedy J tension, and lands in that hypnotic space where Boards of Canada, Ellen Allien, Aphex Twin and Underworld all feel like parts of the same world. Critics consistently pointed to this disc as the most replayable, the most cinematic, the place where Jimmy's instinct for mood and narrative became unmistakable. It moves without forcing momentum, deepens without darkening, and closes on a fourteen-minute Underworld remix that turns the whole project into a pilgrimage. If Balance 10 has a centre of gravity, Disc 2 is it. CD2: Downtempo Mix 1. Miles Tilmann – Floating Windows 2. Miles Tilmann – Minutes 3. Steve T. – How Are You 4. Cocteau Twins – Blue Bell Knoll 5. Speedy J – Oil Zone 6. Adam Johnson – Kriegspiel 7. Adam Johnson – Version 2 8. Ellen Allien & Apparat – Bubbles 9. Boards of Canada – Skyliner 10. Peter Benisch – Desert White (Joel Mull Mix) 11. Babel – X-Equals 12. Aphex Twin – Delphium 13. Brandi Ifgray – Mono 14. I:Cube – Cash Conv. 15. LCD Soundsystem – Too Much Love (Rub-N-Tug Mix) 16. Saint Etienne – Cool Kids of Death (Underworld Remix)

This Week on The Hudson Valley Disc Golf Podcast: Alex, Erich, Jasan, Corey, Jaimen, Evan, Tim and Randy join to talk about the past week in Hudson Valley Disc Golf. We start off with a review of the last week or so in local action. Next, Jaimen has a Rules Question for us to ponder and wonders what to do with lost discs. Then he, Corey and Jasan recap their trip, with the DisCaptains, to Massachusetts to face the Bombers in New England Team Challenge. I “played” in the Two Town Turkey Trot, we go over the results and I share my experience. We FINALLY get to the SkipAce results for 2025, now we just need to find our winner. We also narrowed down what events will be used for this year's HVDGPPotY and updated our scoring system. We finished it up with a round of Disc or No Disc. Support the showSpecial Thanks to our Patreon Supporters: Branden Cline, Tim Goyette, Peter Hodge, Ryan Nelson, Kevin T. Kroencke, Brian Monahan, Corey Cook, Evan Parsley, Mark Bryan, Nick Warren, Jasan Lasasso, Justin Mucelli, Terry Hudson, Kyle Hirsch, Brian Bickersmith, Sparky Spaulding, Mike Schwartz, Erich Struna, William Byrne, Jeff Wiechowski, Sean Dollard, Jack Bradley, Marcia Focht, Justin Hickok and Troy Vassari.

Charlie Eisenhood and Josh Mansfield field offseason questions on the JomezPro Series, Eagle's sponsorship status, a DGPT Championship spectator report, and which FPO player has the best on-course "weapon". Plus, they pick their dream card of pros to play with!0:00 Cash vs Cut Line, JomezPro Series11:00 Dream Card, Spectator Report, Gannon Buhr24:00 FPO Weapons, MVP Discs, Eagle43:00 Lead Card Struggles, DGPT Sponsorships

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In this episode, you'll learn a fresh perspective on exactly where your time goes, how to cut the investments where you're least effective, and multiply your time investments in the activities that generate the most results.