Podcasts about disconnect

2:00 - WrestleMania Ticket Pricing Controversy Analysis of WWE's expensive WrestleMania packages in Las Vegas5:00 - Vegas Travel Costs & Accessibility Issues How expensive flights and accommodations are affecting WrestleMania attendance10:00 - WWE's Disconnect with Fan Base Discussion of WWE being out of touch with their core audience's economic reality15:00 - Physical Media Comeback DVDs, records, and CDs returning due to streaming concerns20:00 - WrestleMania Package Breakdown Detailed look at the $37,500 premium packages and what they include30:00 - Economic Reality Check Comparing ticket prices to actual fan income levels and affordability38:00 - The 2025 Dave Meltzer Wrestling Awards39:00 - Worst Gimmicks Top 5 including Heel John Cena (#1), Wyatt Sicks (#2), House of Torture (#3)42:00 - Toni Storm takes both worst (#4) and best (#1) gimmick awards43:00 - Best Booker of the Year Tony Khan wins despite AEW's struggles46:00 - Worst Promotion WWE takes the top spot48:00 - Best Major Wrestling Shows All top 5 are AEW shows (All In, Double or Nothing, Revolution, All Out, Stardom)50:00 - Worst TV Shows WWE NXT (#1), SmackDown (#2), with AEW Collision making the list at #558:00 - Best Non-Wrestlers Don Callis (#1), Paul Heyman (#2), discussion of manager roles60:00 - Worst TV Announcers Booker T (#1), Pat McAfee (#2), debate about commentary styles73:00 - Best TV Announcers Bryan Danielson (#1), Walker Stewart (#2), discussion of commentary quality85:00 - Most Overrated Wrestlers Jay Uso (#1), CM Punk (#2), Jade Cargill (#3)88:00 - Most Underrated Wrestlers Beast Mortos (#1), Chevon Evans (#2)90:00 - Best Flying Wrestler Mascara Dorada (#1), Will Ospreay (#2)91:00 - Best Technical Wrestler Zack Sabre Jr. (#1), discussion of technical wrestling standards95:00 - Best Brawler John Moxley & Hangman Adam Page tie for top spots98:00 - Wrestler of the Year (Lou Thesz Award) Mistico (#1), John Moxley (#3), Saya Kamitani (#4), John Cena (#5)99:30 - Closing RemarksBecome a supporter of this podcast: https://www.spreaker.com/podcast/wrestling-soup--1425249/support.

Mike reacts to new economic data showing inflation at its lowest level in years, alongside falling crime, rising wages, strong job growth, and a booming stock market—raising a critical question: if the country is thriving, why does voter frustration and perceived Democrat momentum still exist? He explores whether messaging failures, media narratives, lingering pocketbook pain, or lack of accountability on major scandals like Epstein are keeping voters skeptical. Callers weigh in on whether frustration, distrust, or strategic Democrat positioning is shaping election outcomes despite positive economic indicators. Mike breaks down the disconnect between measurable success and public perception—and what it could mean for future elections.See omnystudio.com/listener for privacy information.

I had the pleasure of hosting Alex Fortey on the podcast. Alex is a content creator with over 300,000 subscribers on YouTube (The Art of Simple Golf). He's a pro golfer with some very strong opinions on the golf industry and golf instruction, and has some very honest takes on how to make golf simpler. Some of the topics we cover: The Complexity of Golf Instruction Understanding the Disconnect in Golf Performance The Importance of Setup in Golf Simplifying Golf: The Art of Simple Golf The Psychological Aspects of Golf Overcoming Fear and Embracing Authenticity The Journey of Improvement in Golf The Pursuit of Perfection in Golf The Role of Expectations in Performance Finding Joy in the Game of Golf The Impact of External Perceptions The Power of a Simple Checklist Reducing Variables for Better Performance The Balance of Enjoyment and Competition Future Goals and the Fear of Failure Alex Fortey's YouTube channel: The Art of Simple Golf ----- Mentioned in the episode: ⛳️ PutterCup: Get 15% off your PutterCup order by going to puttercupgolf.com/mentalgolfshow and signing up for the PutterCup newsletter.

The eighty-four-year-old mother of Today Show host Savannah Guthrie vanished from her Catalina Foothills home near Tucson sometime between Saturday night and Sunday morning. But investigators may know exactly when she was taken—thanks to her pacemaker.According to law enforcement sources, Nancy Guthrie's pacemaker stopped syncing with her Apple Watch at approximately 2 a.m. Sunday. It didn't malfunction. It lost its Bluetooth connection when Nancy was physically moved out of range. The watch was left inside. That disconnect is what investigators are using to narrow down the abduction window.The crime scene evidence is disturbing. Multiple cameras at the property were smashed. The back door was left wide open. Blood was found inside the home and at the front door stoop. Retired FBI agent Maureen O'Connell analyzed footage and said the round blood droplets suggest Nancy may have been carried out.Then the investigation took an unusual turn. Roughly thirty hours after the initial response, the scene was released—tape came down, activity slowed. Without explanation, everything reversed. Crime scene tape went back up. Multiple agencies surged in. Canine units arrived. Grid searches focused on the garage. Something pulled investigators back with urgency.The investigation has reportedly turned toward family as standard procedure. Annie Guthrie's vehicle was impounded. FBI agents spent two hours at her home. Reports of ransom-style messages referencing cryptocurrency remain unverified. Savannah Guthrie and her siblings released a plea specifically requesting proof of life—language that signals concern about the credibility of communications received.Nancy cannot walk fifty yards unassisted and requires daily medication that could be fatal if missed. Past the seventy-two-hour mark. When asked if they believe she's alive, Sheriff Nanos said: "We hope we are." A retired FBI agent was blunter: the blood evidence "let the air out of my tires."#NancyGuthrie #SavannahGuthrie #TodayShow #Tucson #Kidnapping #MissingPerson #CatalinaFoothills #FBI #TrueCrimeToday #BreakingNewsJoin Our SubStack For AD-FREE ADVANCE EPISODES & EXTRAS!: https://hiddenkillers.substack.com/Want to comment and watch this podcast as a video? Check out our YouTube Channel. https://www.youtube.com/@hiddenkillerspodInstagram https://www.instagram.com/hiddenkillerspod/Facebook https://www.facebook.com/hiddenkillerspod/Tik-Tok https://www.tiktok.com/@hiddenkillerspodX Twitter https://x.com/tonybpodListen Ad-Free On Apple Podcasts Here: https://podcasts.apple.com/us/podcast/true-crime-today-premium-plus-ad-free-advance-episode/id1705422872This publication contains commentary and opinion based on publicly available information. All individuals are presumed innocent until proven guilty in a court of law. Nothing published here should be taken as a statement of fact, health or legal advice.

The Bulletproof Dental Podcast Episode 424 HOSTS: Dr. Peter Boulden and Dr. Craig Spodak DESCRIPTION In this episode of the Bulletproof Dental Practice Podcast, Craig Spodak and Peter Boulden discuss various aspects of running a successful dental practice, focusing on the importance of hygiene, incentives for staff, and the challenges of scaling. They explore the disconnect in dental hygiene practices, the need for alignment within teams, and the potential for burnout in the profession. The conversation emphasizes the value of creating a robust business model that prioritizes general dentistry and hygiene, while also allowing for specialization when appropriate. The hosts encourage listeners to pivot and adapt their business strategies to ensure long-term success and satisfaction in their dental careers. TAKEAWAYS Sales-based jobs often yield better results in dentistry. There is a significant disconnect in dental hygiene practices. Incentives are crucial for performance in dental teams. Simplistic and replicable business models scale faster. A strong hygiene program can drive restorative work. Burnout in dentistry often stems from high complexity and stress. Alignment within teams is essential for success. Dentists have the power to pivot their business models. A robust hygiene program can enhance practice profitability. Understanding unit economics is vital for sustainable growth. CHAPTERS 00:00 Introduction and Personal Anecdotes 02:55 The Disconnect in Dental Hygiene Compensation 05:50 Streamlining Dental Practices: Lessons from Tesla 08:30 The Value of Simplicity in Dentistry 11:23 The Profitability of General vs. Complex Dentistry 14:13 Building a Robust Hygiene Program 17:18 Creating a Stable and Sellable Dental Practice 19:45 Building a Sustainable Business Model 21:06 Aligning Team Goals for Success 23:31 Avoiding Burnout in Dentistry 25:49 The Importance of Pivoting in Business 29:12 Navigating Change and Volatility 33:19 Creating a Resilient Dental Practice 37:10 Outro REFERENCES Bulletproof Summit Bulletproof Mastermind

The Joint Readiness Training Center is pleased to present the one-hundredth-and-twenty-eighth episode to air on ‘The Crucible - The JRTC Experience.' Hosted by MAJ Marc Howle, the Brigade Senior Engineer / Protection Observer-Coach-Trainer, and MAJ David Pfaltzgraff, BDE XO OCT (formerly the BDE S-3 Operations OCT), from Brigade Command & Control (BDE HQ) on behalf of the Commander of Ops Group (COG). Today's guests are subject experts are mainly from the Task Force Aviation (CAB) at JRTC: MAJ Steven Yates is the BDE S-6 Signal OCT from the Brigade Command & Control Task Force (BDE HQ). CW2 Brendan Henske is the Unmanned Systems OCT, CW3 Sean Deegan is the Aviation Mission Survivability Expert OCT, and CPT William Landrum is an Attack Aviation / Close Combat Attack OCT from TF Aviation (CAB).   This episode examines the persistent challenges of integrating aviation enablers into brigade and division operations, emphasizing that most failures stem from planning, communications, and relationship gaps rather than technical limitations alone. A central theme is that aviation routinely enters the fight late, under-integrated, and without a shared understanding of the supported unit's command-and-control architecture. Units struggle to establish effective PACE plans, COMSEC alignment, and interoperable mission command systems, often discovering incompatibilities only once operations are underway. The discussion highlights how compressed timelines, lack of habitual relationships, and insufficient lead time for satellite access, Link 16, and network approvals create cascading effects that degrade air-ground integration. The episode reinforces that if aviation and ground forces cannot communicate reliably, they cannot synchronize maneuver, fires, or protection—turning aviation from a force multiplier into a liability.    The conversation also explores best practices for enabler integration, stressing that success is driven by commander emphasis and deliberate preparation at home station. Effective formations establish habitual training relationships, exchange LNOs early, rehearse air-ground communications repeatedly, and validate both digital and analog common operating pictures. Particular attention is given to the importance of shared graphics, airspace coordination, and rehearsed battle drills for degraded or denied communications. The panel underscores that enabler integration is not the responsibility of a single staff section; it requires commanders, S3s, S6s, aviation staffs, and supported units to collectively own the problem. The key takeaway is clear: aviation integration in LSCO succeeds when it is planned early, rehearsed often, and treated as a core warfighting task—not an afterthought added during RSOI or once units are already in contact.      Part of S13 “Hip Pocket Training” series.   For additional information and insights from this episode, please check-out our Instagram page @the_jrtc_crucible_podcast   Be sure to follow us on social media to keep up with the latest warfighting TTPs learned through the crucible that is the Joint Readiness Training Center.   Follow us by going to: https://linktr.ee/jrtc and then selecting your preferred podcast format.   Again, we'd like to thank our guests for participating. Don't forget to like, subscribe, and review us wherever you listen or watch your podcasts — and be sure to stay tuned for more in the near future.   “The Crucible – The JRTC Experience” is a product of the Joint Readiness Training Center.

Who decides which ideas get funded — and whose voices get left out? In this episode of Entrepreneurial Thinkers, our host Rob sits down with Paige Hendrix Buckner, CEO of All Raise, to pull back the curtain on the world of venture capital and the inequities shaping it. From her unconventional path from teaching fourth graders to Non-profit, and startup tech leadership, Paige shares why changing who controls capital is essential to building better companies — and a healthier economy. The conversation explores the systemic barriers facing women and non-binary investors, why representation alone isn't enough, and how culture, data, and storytelling can drive real change. Paige also offers practical insights for those aspiring to break into venture capital and explains how All Raise is working to reshape the industry from the inside out. This episode is both a wake-up call and an invitation to be part of a more inclusive future in tech and investing.Feel free to follow and engage with PAIGE here:LinkedIn: https://www.linkedin.com/in/paigehendrixbuckner/Instagram: https://www.instagram.com/paigehbuckner/X: https://x.com/PaigeHBucknerBusiness LinkedIn: https://www.linkedin.com/company/allraise/Business Instagram: https://www.instagram.com/allraiseorg/Website: https://www.allraise.org/We're so grateful to you, our growing audience of entrepreneurs, investors and community leaders interested in the human stories of the Entrepreneurial Thinkers behind entrepreneurial economies worldwide.As always we hope you enjoy each episode and Like, Follow, Subscribe or share with your friends. You can find our shows here, and our new Video Podcast, at “Entrepreneurial Thinkers” channel on YouTube. Plug in, relax and enjoy inspiring, educational and empowering conversations between Rob and our guests.¡Cheers y gracias!,Entrepreneurial Thinkers Team.Chapters00:00 Introduction and Background06:07 The Importance of Access to Capital07:58 All Raise's Strategic Shift10:09 Paige's Leadership Philosophy13:59 The Disconnect in the Entrepreneurial Economy19:04 Women Leading Change in Venture Capital22:20 Progress and Future Goals for All Raise27:23 The Importance of Storytelling in VC31:59 All Raise: Supporting Women and Non-Binary VCs37:17 The Role of Male Allies in Venture Capital41:36 Engaging Limited Partners for Diversity50:44 Challenges in Raising Capital for Underrepresented Founders52:53 Data-Driven Insights on Diversity and Business Outcomes53:53 The Impact of Diversity on Business Outcomes55:54 Lessons from Education to Venture Capital01:04:43 Preparing for a Career in Venture Capital

As Pitt gets ready for a tough matchup at Virginia, we are asking a few questions on today's Morning Pitt: How did the Panthers end up like this? Why are they so inconsistent and why do they struggle so much on offense? Answers - or attempts to answer - those questions and more on the Tuesday edition of the Morning Pitt.

This might be the most important episode we've ever done, and we swear we're not just saying that. If you work in or around philanthropy, stop what you're doing and listen. Nonprofits are facing record demand—higher than during COVID—and they're getting less funding. Not just from government. From foundations too. The sector is in freefall, and many of the people with the resources to help don't even see a problem. Eric sits down with Elisha Smith Arrillaga, Vice President at the Center for Effective Philanthropy, to unpack their devastating new report, A Sector in Crisis: How US Nonprofits and Foundations Are Responding to Threats. The findings reveal a staggering disconnect: 40% of nonprofits say that funders have shifted priorities in ways that are less helpful at this dire moment. And get this - 20% of foundations say they don't have much responsibility to help nonprofits navigate this moment at all!! This isn't a wake-up call. It's a five-alarm fire. And if foundations don't start closing the gap between what they think they're doing and what nonprofits actually need, organizations will close. Communities will suffer. And philanthropy will have failed the very moment it was built for. Unless philanthropy as we know it is just no longer useful. Listen now. Share it with your board. Share it with your program officers. Share it with anyone who still believes philanthropy can rise to meet this moment—because that moment is now. Follow Let's Hear It and leave a rating so more people can find the show.

Today's speaker is Dr. Will Smallwood, Vice President for Advancement at Cedarville University. Dr. Smallwood looks at Habakkuk 1-2, and the conversation between Habakkuk and God that we find there.

WBBM political editor Geoff Buchholz reports on Mayor Brandon Johnson's conversations with prosecutors about his new executive order aimed at federal agents in Chicago.

This might be the most important episode we've ever done, and we swear we're not just saying that. If you work in or around philanthropy, stop what you're doing and listen. Nonprofits are facing record demand—higher than during COVID—and they're getting less funding. Not just from government. From foundations too. The sector is in freefall, and many of the people with the resources to help don't even see a problem. Eric sits down with Elisha Smith Arrillaga, Vice President at the Center for Effective Philanthropy, to unpack their devastating new report, A Sector in Crisis: How US Nonprofits and Foundations Are Responding to Threats. The findings reveal a staggering disconnect: 40% of nonprofits say that funders have shifted priorities in ways that are less helpful at this dire moment. And get this - 20% of foundations say they don't have much responsibility to help nonprofits navigate this moment at all!! This isn't a wake-up call. It's a five-alarm fire. And if foundations don't start closing the gap between what they think they're doing and what nonprofits actually need, organizations will close. Communities will suffer. And philanthropy will have failed the very moment it was built for. Unless philanthropy as we know it is just no longer useful. Listen now. Share it with your board. Share it with your program officers. Share it with anyone who still believes philanthropy can rise to meet this moment—because that moment is now. Follow Let's Hear It and leave a rating so more people can find the show.

WBBM political editor Geoff Buchholz reports on Mayor Brandon Johnson's conversations with prosecutors about his new executive order aimed at federal agents in Chicago.

WBBM political editor Geoff Buchholz reports on Mayor Brandon Johnson's conversations with prosecutors about his new executive order aimed at federal agents in Chicago.

A lot was reported about Lamar Jackson and his relationship with the coaching staff as the season came to an end. Vinny Cerrato discussed all of that during his return to the show on Monday.

Guest: Padraic Scanlan. Scanlan discusses the structure of Irish land ownership, using Shirley Castle as an example of the disconnect between landlords and tenants. He explains that while the landscape looked ancient, landlords were actually modern, sophisticated merchants who extracted rent from a tenant class living on small, unimproved plots known as "conacres."

Let's dive into the transformative practice of disconnecting from external distractions to reconnect with your authentic self. We'll explore how reducing the constant noise around us creates space to hear our inner wisdom and set meaningful intentions.In this episode, we'll guide you through practical ways to minimize external stimuli and tune into what truly matters. The conversation centers on establishing a powerful intention for the week ahead. Together, they create a roadmap for reclaiming your attention and clarity in a world full of distractions.Thank you for listening, if you liked it, please remember to subscribe!Follow us on our socials for more updates!Come, join us to Awaken Your Intuition:https://thesistersrising.mykajabi.com/7-day-meditation-challenge-january-2026Instagram: https://www.instagram.com/thesistersrising/Facebook: https://web.facebook.com/thesistersrisingWebsite: https://thesistersrising.mykajabi.com/If you would like to book in a private discovery call with us, email us at thesistersrising@gmail.com

Daily Happiness Hack As part of this January series, The Happier Life Project shares one gentle happiness hack each day — supportive pauses designed to help you feel more present and grounded. In today's episode, Gabby explores the benefits of stepping away from constant input and digital noise. This happiness hack encourages you to disconnect briefly — from screens, notifications, or information — in order to reconnect with yourself, your body, and the moment you're in. A calming reminder that creating space can be a powerful form of self-care. To download the free My Possible Self App: https://mypossibleself.app.link/podcast To follow My Possible Self on Instagram: https://www.instagram.com/mypossibleself/  

Setting up an IC-DISC the right way can mean the difference between maximizing tax savings and having issues down the road. In this episode of The IC-DISC Show, I sit down with Brian Schwam, IC-DISC specialist and tax attorney, to walk through the complete IC-DISC setup and compliance process from start to finish. This conversation was inspired by a CPA request for a comprehensive guide covering every step of the IC-DISC journey. Brian breaks down the entire process chronologically, from the initial consultation to determine if a business qualifies, through the critical formation steps that can make or break your IC-DISC. We cover proper capitalization requirements, the infamous 90-day election window, why non-interest bearing bank accounts matter, and the draconian 60-day payment rule that catches many businesses off guard. He explains the difference between simple and transaction-by-transaction calculations, sharing an example where detailed analysis increased a client's commission from $4 million to $17 million on $100 million in export sales. Whether you're a CPA learning about IC-DISC for the first time or a business owner considering this strategy, Brian's systematic approach demonstrates why working with a true specialist matters when navigating these complex regulations.     SHOW HIGHLIGHTS A detailed transaction-by-transaction calculation increased one client's IC-DISC commission from $4 million to $17 million on the same $100 million in export sales. Missing the 90-day election filing window requires a private letter ruling costing $35,000-$40,000 to fix, making it cheaper to just set up a new IC-DISC. The 60-day payment rule requires paying at least 50% of your estimated commission in cash or promissory note within 60 days of year-end to avoid disqualification. Setting up an IC-DISC with no par value stock is a fatal error that will cause the IRS to reject your election, regardless of everything else done correctly. A non-interest bearing bank account is essential because even $1.50 of interest income can disqualify your IC-DISC if no commission is paid that year. Export sales typically need to reach $3-5 million before an IC-DISC makes economic sense, though exceptions exist for businesses with exceptionally high profit margins.   Contact Details LinkedIn - Brian Schwam LINKSShow Notes Be a Guest About IC-DISC Alliance Brian SchwamAbout Brian TRANSCRIPT (AI transcript provided as supporting material and may contain errors) Dave: Good morning, Brian. Welcome to the podcast. Brian Hey, good morning David. Good to be here. Dave: So I, I now refer to you as the Bob Hope of the podcast because I believe that Bob Hope holds the record for the most appearances on the Johnny Carson Show. So that's why you're like the Bob Hope of the podcast. You have more appearances than anyone else with today's appearance. Brian That's good company to be in if you're of a certain, if you're of a certain age. Dave: Yeah. And I'm not even sure you and I are quite old enough to even be of that certain age. Brian I probably never saw him on Johnny Carson. Dave: Yeah, me too. So this is an episode that was requested by a CPA of one of our clients who was retiring and he had a new. Partner taken over and he said, Hey Dave, can you send over a link to the episode that just goes through all the details of the IC disc from start to finish? And I'm like, well, we don't have that episode, but it's a great idea. So that's what's behind this. So let's start at the very beginning. Somebody calls you up and says, Hey Brian, I need an IC disc, or I want an IC disc. What's the very first step? Brian Very first step for me is to say why. Dave: Okay, Brian tell me about your business. Dave: Okay. Brian You know, do you have qualified export receipts? Do you have qualified export property? That those are very complex areas. And some people might think they do when they don't, and others might think they don't when they do. Dave: Okay. Brian And more likely than not, they heard about IC disc from. Somebody they met at a, you know, business leader meeting or something and somebody said, oh, hey, I have an IC disc. You should have one. Dave: Okay. Brian And not everybody can utilize one, but there's many out there that can utilize 'em that do not. Dave: Okay. And do you charge anything for that consultation? Brian No, because to me it's just a fact finding. Dave: Okay. So step one, figure out if their fact pattern warrants having an IC disc. Brian Right? Right. Well, it's, it's actually, that's one step. If you deter, if we determine that yes, an IC disc makes sense because they do have qualified export property, they do have qualified export receipts, then we have to talk about volumes. Because, you know, if you have 500,000 of export sales, most like more likely than not. Disc isn't gonna make sense. Dave: Economic sense when Brian you factor Right. Economic, the Dave: costs Brian not right. There's not enough benefit to offset the cost at that, at that level, most likely. Of course. It [depends on what, what it is they're selling. Dave: Sure. Do you have a rule of thumb you typically use? Is it like three or 5 million where it typically makes sense or every case Brian For most, for most businesses, that's sort of the range that where it starts to make sense, but there are always exceptions to that. Dave: Sure. Brian So like I had a client that had, you know, 600,000 of export sales, but their bottom line profit was 80%. Dave: Okay. Brian So in that instance, hey, it made sense, but for most companies that have 600,000 of export sales, it, it probably doesn't make sense. Dave: Okay. So let's say they have 5 million of exports, good margins, looks like it makes economic sense. What's the next step then? Brian Well then we talk about what is the tax structure of that exporting company? Is it a flow through entity? Is it a C Corp? And how is it owned? Sometimes [00:04:00] it's owned by a foreign company that makes things way more complicated. Okay. It's owned by a combination of different shareholders, some of which are individuals, some of which are corporations. So that can be complicated. And sometimes it's just a, it's just a pass through entity that's owned by, you know, let's say it's an S corporation that's owned by a family owned. Dave: Sure. Brian You know, so you, you can have a lot of different fact patterns and that will dictate a lot of things with, with respect. Dave: Okay. Brian To how the disc is organized. Dave: Might that also be the time? You inquire as to whether multiple discs might make sense for their structure, or do you typically just focus on kind of getting the initial disc in place and then exploring that over time? Brian Probably the latter. Dave: Yeah. Brian Initially I, you know, the goal is, you know, do you have enough activity? Do you have the right kind of activity? What kind of benefit is it that you think you can, we can get for you? And then, okay, if the answer to all those are in the positive, then it's like, okay, how should this disc be owned based on what we're trying to achieve and where should it be set up? Because that also can have a lot of negative surprises if you set it up in the wrong place. Dave: Yeah. So let's say and I think there's some rules of thumb like if if the. Exporting company is a C corp, you typically don't want the C Corp to own the disc, is that correct? Brian That is, that is correct. And that's because a C corporation pays tax on a dividend. It receives from the IC dis, so effectively there's no benefit. Dave: Okay. So with a C corp, typically it would be the individuals, individual or [individuals that Brian are Oh, the, the shareholders typically, Dave: yeah. Brian You know, possibly a management group could be involved as well, but typically we're talking about the shareholders of the C corporation. Dave: Yeah. And the shareholders of the disc do not necessarily have to mirror the shareholders of the C corp. Right. Brian That is sort of up in the air. I, I prefer that to be the case, but it doesn't have to be the case. Dave: Yeah, like in a simple example, census C Corp owned by one person and when they set it up, they wanna add a couple key employees to it. Brian Yeah. That, that, that's probably fine. You know, there's some old revenue rulings out there from the early 1980s that have a bad fact pattern, which the IRS held that the structure created gift tax issues, but that was like a mom and a dad and a son and a daughter, and mom and dad set up a disc and then gave the stock to the son and the daughter. And, and so that, that's, I see that's a bad fact pattern. What you described is a completely different fact pattern. There's no donative intent in that fact Dave: pattern. Yeah. Okay. In Brian fact, that I have a client that started out where the disc and the C Corp was. It did have mirror ownership, but over time, that has changed dramatically. But still, there's no donor of intent because we have all these unrelated families that own shares in the company in this quote company. And when there have been redemption opportunities over the years, they have the choice redeemed, the disc shares redeemed. The, the C corp shares redeemed them both. So some of like kept their dis shares, but gotten rid of the C Corp shares and vice versa. But really without the donative intent, plus some court case you know, precedent, I, I'm not [00:08:00] so concerned about that issue. Dave: Okay. Now let's switch gears and let's say it's a flow through an S-Corp partnership et cetera. Do you typically want the individuals to own it in that situation? Say that the company has three shareholders, would you just make them the three owners of the disc? More often than not, no. Okay. And why is that? Brian Because it, you get the same benefit by making the disc a subsidiary of the S corporation without some of the extra complexity associated with having the disc be owned by the shareholders. Now that, that's, that's preferred, but there are also situations where that doesn't make sense. Dave: Okay. Brian So let's say the, the S corporation is in California and the shareholder lives in Texas, or Florida. Or Nevada. Dave: Okay. Brian So they might want that dividend income flowing directly to them so that there's [00:09:00] no state Oh. So that there's no state income tax on the dividend. Dave: Sure, sure. Brian Okay. Okay. Yeah. So again, it's just another fact you need to uncover in the process of trying to figure all this out. Dave: Okay, so you've met with the client, you've figured out a disc makes sense, you've dug further you figured out the ownership structure of the disc. That makes sense. So then I guess you have to figure out where to incorporate, huh? Brian Yeah. And that again, there are good states and bad states. Dave: Okay. Brian Some states will tax an IC dis as a regular C corporation, you wanna avoid those states. Some states don't have an income tax at all, and those are good states to deal with. Dave: Okay. Brian And the three, you know, I'd say there's three states that are predominantly viewed as positive, and that would be Delaware, Texas, and Nevada. Okay. They're all fairly similar. For filing. And, and none of them have a corporate income tax on the dis so that's, that's all good in terms of not adding additional costs to the, the structure. Dave: Okay. So I'm in Texas and thus you, it seems like most of my clients end up incorporating in Texas. Do you just so here we are January 8th. We're recording this of 2026. So do you just do you just get around to doing it anytime before the end of the year and then you could use the disc the whole year? Is that how it works? Brian It's not how it works. It's generally a prospective opportunity. So you wanna get that entity formed as quickly as possible. Dave: Okay. Yeah. I've had people, I've heard [00:11:00] people say that if you don't do it on January 1st, you just have to wait till the next year. Brian No. That, well, that's certainly not true. And from any date forward that you set it up, you can certainly get benefits or shipments. Okay. That they, but one other item that I forgot to mention earlier, they also like to ask if the, if the related supplier entity, which is the exporter, if they're an accrual based company or a cash basis, Dave: ah, Brian that's an, that's an incredibly important issue Dave: Sure. Brian Dealt with. That's why. Dave: Okay. Brian Because the disc is an accrual base taxpayer by default. Dave: Yeah. Okay, we'll get into that when we get further around the, Brian okay. Dave: I think about when I was a kid, there was a, there was a Saturday morning TV series I think called schoolhouse Rock. And one of the episodes was how, how a bill becomes a Law [00:12:00] And there's the whole steps, the Brian episode, everybody remembers. Dave: Yep. Yep. So everybody our age at least. Okay, so you've got the disc set up and say you do it in Texas and let's say they make the decision January 8th, takes a few days to, you know, just kind of get stuff, you know, information from the client set up. And let's say you get it set up January 15th, so then they're good to go, huh? They can just start using that disc and away we go. Anything else? Ha. That has to be done Or is it, is it that some Brian on the, on the surface, yes, that's true. Dave: Okay. Brian But beneath the surface, there's other things that have to take place. Dave: Okay. What's the next thing that has to happen after you've formed the disc? Brian Well, you have a, there's a 90 day window to file a disc collection with the IRS. That's probably the most critical thing that has to happen. You have to file an actual paper form with the IRS to elect disc status for the company, because the company, when you set it up, it's just a corporation. Without that election, it's not a disc. Dave: And that election, is this the famous form 48, 76 dash a, is that said election, Brian famous or infamous in some cases, Dave: yes. Yeah. Okay. So you have to, so you just well, you just go to the IRS website. Download the form, send it in, bing, bam. Boom. You're done. You're good to go. Brian Not exactly. Dave: Okay. That's the Brian first Dave: step. Brian Skip. That's the first step. But the I mean, first of all, when you're setting up the disc, you have to make sure you incorporate it properly. Dave: Okay. Brian I kind of glossed over that. Dave: And what are some of the elements of proper incorporation? Brian Well, for example, when you go to a, the Texas website or any other secretary of State website to organize the company, because it can be done all online, [00:14:00] like the default is always, you know, no par value stock, right. Brian If you just select the default, you are going to have a problem because Okay. Dis rules require, you know, par or stated value of $2,500 on the, issued an issued an outstanding stock of, of the disk. So I had a client that came to me years ago. They had set up a company in, well, they used Wyoming, which is also possible to use, and it's not a bad jurisdiction. And they had, he had his quote unquote friend that who was an attorney, set it up for him. And there were some issues with the DISC collection and it went back and forth and then ultimately took a look at the articles of incorporation and it had, you know, $1 power stock, 1000 shares. Dave: Ah, that's a problem. Brian That's, [00:15:00] yeah. So no matter what happened with the disc election and the back and forth with the IRS, the disc election was ultimately never approved because the entity didn't meet the requirement. Having enough outstanding capital stock. So you have to have one and it can only have one class of shares. So there are, you know, there are some hoops you have to jump through in terms of not doing things incorrectly or doing things correctly. So you have to make sure there's one class of stock, $2,500 par value. There can't be foreign sales corporation in the same patrol group, which years ago was a big deal, but now it's not really a big deal because those have been gone for many years and almost nobody has one left. Not, not really an issue there. And what, you know, those are the formation matters that, that mattered, that are important to make sure you, you meet when you form the entity. Okay? If it's formed wrong, right from the get go, you have a problem. If [00:16:00] it's formed correctly, then the next step is yes, file a disc election. Dave: And, but before you file the disc election, there's a step we're missing, right? Doesn't the DISC election require. To put the corresponding EIN for the distance. Oh yes. I mean, I just assumed we, yeah, you obviously you have to apply for an ID number for the new entity that does not come automatically with the incorporation. Brian 'cause that's done with the state as opposed with the IRS yes. Dave: Yeah. And that's become more challenging. It used to be pretty easy to get an EIN you could apply under a corporate name or Brian yeah. But there, there's a, you know, there is an online portal with the IRS to get an EIN for a domestic company. So it's not, it's not Dave: terrible. Yeah. Brian It's not terrible. Dave: Yeah. So you have the EIN that you need for the 48 76 ae. Brian Right. Dave: You have you have 90 days, Brian you have the proper capitalization. Dave: Yeah. Brian You figured out who's gonna own the disc because the, the disc collection is. Signed, you know, it's not just made by the disc entity. It's made by the disc entity, then consented to by the shareholder. So you have to make sure that all that takes place. I can't tell you the number of times where somebody filled out part one, the disc signed it, and then the shareholder forgot the consent to it. And if you don't do the 48 76 dash eight correctly, you get it filed timely. It's an extremely expensive fix to try and get that Dave: rectified. Brian Generally, you have to try to get a private letter ruling, which will grant an extension of time to file the late disc collection. Dave: Okay. Brian And that's that's an expensive process. It's a 25 to $30,000 exercise to [00:18:00] file the private letter, really. Plus you have to pay a user fee to the IRS of 10,000, 11,000. Dave: Wow. Yeah. It seems that seems inconvenient at, at best. Brian And for most companies, they're better off just setting up a second dose Dave: Sure. Brian As opposed Dave: to process, Brian because how much volume there is. Dave: Yeah. Yeah. And I understand the IRS itself refers to these as a, a paper entity. So I guess since it's a paper entity, that's it. No need to fuss around with a bank account or actually have to capitalize it with actual money is there. Brian It's, it's recommended, but you're right, it's not required. There's no requirement in the disk rules to set up a bank account. Dave: Okay. Brian So there it could simply have. A receivable receiv for the capital stock. And that can be, its working capital doesn't have to have a bank account, but that's sort of a misnomer that people think it must have a bank account. Okay. In the original regulations, that was a requirement, but when the regulations are finalized, the requirement was removed. Dave: Okay. But practically speaking, it you probably wanna have a bank account. Brian Yes. Practically speaking, it makes all the sense in the world to have a bank account, a non-interest bearing bank account. Dave: And why is the non-interest bearing important? Brian Well, it, it has to do with one of the annual requirements of a disc. That 95% of its receipts have to be qualified export assets. I'm sorry, receipts. And so let's say in a year the company decides. You can't always decide not to use the DIS even though you've got it in place. So let's say the company says, well we're not gonna use the, this year we had a loss. In our business there's no using. Dave: Okay. Brian We say, okay, and then the DIS bank account earned a dollar 50 of interest income. Dave: Okay, Brian well 100% of the receipts are now not qualified receipts. Okay. Income and no other revenue. If there was a non-interest bearing bank account, it would just have no receipts and then it would be fine. But the earning, the dollar 50 of interest would disqualify that. Dave: Okay. So non-interest bearing account and then I guess the dollar amount in the bank account, what you start with, $2,500 initially. Brian Yeah, pretty much keep it there forever. Dave: But, but it doesn't matter if you end up, oh, if you're a little lazy and you forget to distribute all the money and you end up with 50 grand at the end of the year, that, that's not a problem, is it? Brian It is. Dave: It is. Everything's a problem Brian with you, Brian, because everything, 'cause the, these rules are draconian and everything can become a problem. So a commission dis anyway, a comm, [00:21:00] you know, a paper entity commission dis doesn't need $50,000 of working capital. And the IRS would hold that, that that's not a qualified export out. Like having too much working capital in DIS will cause it to fail. The other test, which is the 95 qualified export asset test 2,500, you know, an amount of cash equal to the capital stock is fine. Dave: Sure. Brian Amounts above that start to, you know, raise questions as to whether. That's reasonable working capital or not? Given that the entity's a paper entity, it doesn't really have any expenses. Maybe some bank fees. That would be about it. In most cases, it really doesn't need cash sitting. Dave: Yeah. Yeah. So maybe 3000, 3,500 to account for some bank fees or, Brian yeah, at most, yeah, we start getting about 5,000. It really starts to [00:22:00] look questionable. Dave: Okay. Oh, I just realized, I think in the initial assessment there was a step we forgot and that's, do they want to make it a buy sell disc or a commission disc? What percentage of your clients are commission discs? Mine a hundred percent. That's Brian 99%. Dave: Yeah. So we're just stepping ahead assuming that it would be a commission disc, Brian right. I mean, the only time you would really have a buy sell disc. 'cause if you have a business where. They're buying inventory from unrelated parties. And all the inventory is manufactured in the US and all of it is export. Dave: Yeah. Brian Okay. That, that, that I do have, like I said, two clients that have adopted that structure. One was commissioned disc with an S-corp and they converted, they merged the S-corp into the disc and just became an operating disc. You know, and that's a little different than a buy sell disc. I mean, an operating disc. People think of buy, sell dis an operating disc for the same thing. They're really not. I mean, 'cause you could have a, the equivalent of a commission disc, but have it be by sell where it could buy product from its related exporter and then export it. Dave: Okay. Brian It's possible that, that, that tho that fact pattern, I don't have any clients in. Dave: Okay. Brian It's possible. Dave: Okay. So we've got the election filed and then at some point the IRS will send the taxpayer letter approving the election, right? Brian Correct. That is, that was true. Dave: And then so we've got the, the B and usually it makes more sense to have the disc bank account at the same bank as the operating company, right? Brian It typically does, Dave: yes. Yeah. And we'll get into that when we get further into the operation of the disc. Okay. So it's all set up. And elections filed, election approved. So now certainly we're done with incorporation and government governance matters, right? Brian No. No, Dave: not yet. Brian Not yet. Not yet. Okay. We still have to make sure there's a a call, a related supplier agreement or disc commission supplier agreement in place between the, the exporting entity or entities and the disc itself. This document is, it's not, again, it's not required in the regulations, but it is recommended. It gives the related supplier a lot of flexibility in how it uses the disc and if it uses the disc and it gives it unilateral powers to decide not to use the disc. It also lays out the, you know, sort of boil legal boilerplate language about an inter intercompany agreement between the two business. Dave: So you could just go to chat GPT and have them spool up a one page sales agent agreement. Is that right? Brian Maybe. I don't know. I haven't tried that 'cause I don't wanna teach chat GPT how to, how to do that, but because every time you ask it a question, you teach it, right? Dave: Sure. Brian General, no, it's a pretty specific agreement and it has very specific provisions in it. Provisions and so somebody that knows what they're doing really needs to draft them. Dave: Okay. Okay. So this is kind of pointing away from just having your general corporate attorney who's never heard of a disc, do all that quote paperwork. Brian Yeah. I never recommend. I always recommend that a specialist do it, namely myself take care of it. Dave: Okay. Yeah. 'cause you are, in addition to having an accounting background, you're also a tax attorney, correct? Brian Correct. Dave: Correct. Okay. Brian Yeah. And you know, some of the documents that need to be created, yeah. That can be done by a general corporate attorney like bylaws and those as well and or other organizational documents that aren't disc specific can only be done by any attorney. But but if, but really it doesn't make sense to split that work up amongst different attorneys. Dave: Okay. Sure. Brian It all sort of be done by the same party to make sure that it's, that everything gets taken here. Dave: Okay. Brian And timely because there's a 90 day window to get this, in my opinion, to get this all done. Dave: Yeah, to co to coincide with the election filing. Brian Right. Because typically I don't provide any of the documents, including the election, to the, to the client until all these things are done. Dave: Yeah. Oh, I see. Sure, sure. Because then there's, Brian you know, they have to sign the disc election and there's all these other documents they need to sign and put in a minute book. And so rather than piecemeal it, we just give it to them all at once. Dave: Okay. So they've got their binder with all their signed documents or a signed copy of the 48 76 A that was filed a copy of the approval from the IRS. So now finally, are we ready to get started using our disc? Is there. Brian Collection the I. Yeah. As you've probably seen in the news, things are changing at the postal service as far as postmarks and what they can be relied on as when something was considered filed. So they're not promising the postmark things that they, you drop them in the mail anymore. Dave: Oh, really? Okay. I hadn't heard that. Brian Yeah. So it's recommended to go, like, walk it to a counter and have it hands stamped with [00:28:00] a postmark. Yeah. But more importantly, and unfortunately not everybody listens to this, send the form certified mail return receipt requested. 'cause many times document is sent to Kansas City and they lose track. Oh, we never got your dis election. We can't process your dis return, whatever. And then there's proof that it was sent and then they have to, you know, find it basically. Dave: Okay. Or Brian at least accept it, maybe even if they never find. Dave: Yeah. Brian But there's one other thing about the disc and that we didn't talk about and, and I'm reminded of it because something you asked me in passing last week, which is something about the year end of the disc, the year end of the disc must coincide with its principal shareholder. So if I have a C corp that's a fiscal year, but the owners of the disc aren't gonna be [00:29:00] individuals, that disc will be a calendar year disc. Dave: Sure. Brian Not be a fiscal year company. And you know, if. It's owned by, let's say an S corp that has a fiscal year, then the disc will have a fiscal year. It, it must have the same year as its principalship. Dave: Okay. Yeah. Good. Thanks for the reminder of that. Brian And sometimes the disc collection gets filled out incorrectly. Somebody assumes one thing and, and then when a return is filed, the IRS, they're like, they, they dunno what to do. Yeah. Yeah. Okay. Alright. Now finally, do we have a little bouncing baby disc to be delivered to its proud parents? I think so. Dave: Okay. Okay. Okay. Brian And that's usually, it's usually about three to five months after it was formed. Dave: Okay. Brian Is when it started eating solids. Dave: Okay. Alright, so now we've got the disc set up and 9:45 AM I'm, I'm sorry, I keep touching my watch and it says the time, apparently it's time to just take off my watch. Okay. So now, so let's just say that they have not yet set up the bank account. They've done everything else, and now it's time to set up the bank account so they, you know, call their local banker. They get it set up at the same bank, so it can be on the same online banking platform. And then they fund it. And does it matter where the funding comes, comes from for that bank account? Can they just like say the company. I mean, can just anybody fund it? Say there's three shareholders, can just one shareholder write a check for $2,500 to fund it? Or how does that all look? Brian Well, I mean, there, there will be a subscription agreement that shows how much each shareholder owes for their shares, and each shareholder should pay for them. Okay. Can't just be one. Dave: Okay. So we have the bank account set up, we're ready to go. And so now we're at the end of the year, or approaching the end of the year. Let's say we're in November of 2026. Anything we need to do before the end of the year Brian for an accrual based taxpayer? No. Okay. There's nothing paid to do, but before the end of the year. Dave: And what about for a cash basis? Brian For a cash basis, taxpayer, if we want a deduction in 2026. We need to pay the DIS in 2026, so Dave: we Brian would need to gather information in order to estimate a DIS commission for 2026 before the end of the year. Dave: Okay. So cash basis, that's what we need to do by the end of the year. Accrual basis. Basis, no. Do I need to do [00:32:00] anything by the end of the year? Brian You don't need to. You have an option to, if you'd like to, if you wanna have an idea of what the disc commission might be, or you actually wanna pay it before the end of the year, but there's no requirement. Dave: Yeah. And if you don't, and if you don't pay it by the end of the year, you get a deferral benefit Brian possibly. Dave: Yeah so say, say you did a hundred million of exports and your commission was $20 million. You just get to defer that whole thing till the next year, right? Brian No, Dave: no. Brian, all you say is No. Every good idea have you just say No. Brian It could defer 10% of it to the next year because only the income related to 10 million of export sales can be deferred, and it'd be a little less than 10% because the disc wasn't there the whole year. So we'd have to prorate that 10 million for the number of days the disc existed. And then some sliver can be deferred, but the rest of it is gonna be taxed to the shareholders as a deemed dividend Dave: in the current year. In the Brian current. Dave: Okay. Brian Then not taxed when physically distributed in the following. Dave: Okay, so we have an accrual tax payer. We get into the to 2027, and let's say they're extending their corporate return and they're planning to file that in August of 27. So we're done. We don't have anything else to do before August. Right? Brian That's not true either. Dave: Brian, Brian you're Dave: killing me. Brian Yeah, well, it, I mean, it depends. If nothing was done before the end of the year, then something needs to be done within the first 60 days after the accrual base taxpayer. Or, you know, let's say the cash base taxpayer says, I don't [00:34:00] care if I get my deduction next year, so I'm not gonna pay anything this year. Something needs to be paid at this within 60 days of the end of the year. Dave: So is this one of those things like the sales agent agreement, that that's just recommended? Brian No, this is required. Dave: Required. Okay. Brian Yeah. This is required. This is, this is one of the hot buttons the IRS will try to use to disqualify your disc. Dave: Okay. Brian So the disc accrues a receivable at the end of the year, even though it doesn't know the amount at the end of the year for all, for, for disc purposes and books an an accrual for the income at the end of the year. That accrual or the receivable is only a qualified export asset if, if the payment rules around that receivable or satisfy. Dave: Okay. Okay. Brian One Dave: rule Rules. Rules. There's always rules. Brian Yeah. It's very draconian. You have a 60 day rule and a 90 day rule. 60 day rule says you must pay a reasonable estimate of the disc commission to the disc within 60 days of the end of the year in cash or. It could be cash, it could be a note. Dave: And reasonable is just any old amount. You just put your finger in the air and ah, I think a hundred dollars is reasonable. Brian Again, that's not the case. There is a safe harbor for what is reasonable, and that safe harbor is f at least 50% of the final commission amount that you Dave: determine. But how do you know that in February Brian you have, Dave: if you're not preparing the corporate, Brian you have to try to compute an estimate before the end of FE Dave: and you have to nail it exactly at 50%. So if you think the commission's gonna be $1,217,412, you need to pay exactly 50% of that, Brian at least. [00:36:00] Dave: Oh, at least. So you could pay more. At Brian least you could pay more. And we always recommend maybe paying 75 to 80%. Dave: Okay. Brian Because if you pay whatever you pay. That amount is gonna be your limit. So if you thought it was gonna be a million and you paid 500,000 and it turns out to be 1,000,500, too bad. So sad, you only paid 500,000, you're capped at a million. Dave: Okay? I mean, that's the safe harbor. I suppose there might be circumstances where, where one could argue that they maybe the first year of the disc, and you know, they, they, Brian you can argue it, you can try to argue it, but there's no guarantee that the IS will accept any of the arguments. And the private letter rulings that exist from the 1970s would imply that they, they're really not going to accept just about any rationale for being reasonable other than that 50% bright [00:37:00] line safe harbor. Dave: Okay so you make the payment, Brian make that payment, and. Dave: Can you just book a journal entry? Do you, do you actually have to really move the money? It sounds like a hassle. Brian I mean, in, in general you have to, you have to either create a note or move cash. Dave: Okay. Brian Okay. Dave: But that might be a lot of money though. Like what if, what if it's like $2 million and million? The company only has a million dollars in the bank. Brian They could use the same capital multiple times. Dave: Oh, okay. Brian And roundtrip the money as many times as they need to, or like I said, use the, use the promissory note. Dave: Okay. Brian Short term promissory note to satisfy that requirement because it does say cash or property. Dave: Okay. So we get through February, we've made our, our 60 day payment. We've, we've, you know, sh sh we've, we, instead of doing 50%, we did about 80% of what we thought it was gonna be to give us some cushion, and now we can go take a vacation till the till the corporate returns ready. Brian Yeah. I, I, I think so. Dave: Okay. Brian I think so. Dave: Okay. So it's time to now. So it's time. Now, if they extend that corporate return, I guess they're gonna have to extend the disc return as well. Brian Well, the disc return is due September 15th as a matter of course. Dave: Oh, Brian are handy. There are no extensions. So really as far as the disc and its compliance goes, once you make that 60 day payment, there's really not much you can or should do or are able to do until the related entities tax return. Prepared. [00:39:00] So a lot of times they'll say, well, that's not gonna be done till September 15th, and we have to have a discussion about how that doesn't work because the disc return has to be done by September 15th, but in order to do the disc return, you need to basically a completed within it supplier returns. So then we have to work backwards from September 15th to figure out like when's the latest they can have that, that other return done in order Dave: to Brian get the disc return done. Now that's relatively easy in the past through context because all those pass through returns are also due September 15th on extension. Dave: Sure. Brian Whereas a C corporation, it's not so easy because the extended due date for a C corporation, if it's a calendar year is October 15th. So it may be that you have to file a disc return with a made up number on time and then amend it after. Okay. After September 15th. I've done that a number of times. Dave: Okay. So that makes sense. Brian Because as is good as CPAs are, they're deadline driven. So if a return is due October 15th, they're unlikely to have it done by the end of August. Dave: Yeah. Okay. So it's time to file the disc return. I assume the CPA firm probably has that disc return and their standard tax software with all the other forms. So you just have the CPA go ahead and prepare the disc return. I've looked at it, it's a short return. It's like 10 pages long. So you just go ahead and have the CPA prepare the disc return, then bing, bam, boom, you're done. Brian Could do that. Dave: Okay. Is there a drawback to doing that? Brian Yeah, it would probably be wrong. Dave: Okay. Why do you say that? Now, remember [Brian, we have a lot of CPAs who we have very good relationships with that we share clients, you know, saying that they're probably gonna do it wrong. I mean, heck, I don't really wanna annoy all my great CPAs we work with Brian Well, okay, but it, well, it's just a fact. It'll probably okay Dave: be Brian wrong because they might see one or two or three a year. They, they think they know what all the different terms on the district return mean, but they're not as familiar with that as they are with a S Corp return or a partnership return, or 1120. So they do what they think is right, and it may be right, it may not be right. So again, I, in my opinion, you want a specialist preparing the district return. Dave: Okay. Brian Okay. Because we know exactly how it's supposed to be filled out. And then if, if the calculation is done on a transaction by transaction [00:42:00] basis, there's this schedule P that gets attached to the return. Well, if you don't do a T by T, there's one Schedule P. If you do a T by T, there could be thousands of them. So I don't think CPAs and their software are equipped to complete thousands of schedule Ps and attach Dave: Yeah. Brian To the district. Dave: No, good point. And you're, you're getting your your enthusiasm to get to T by t had me, you got a little ahead of me. 'cause I was gonna ask, so client says, Hey, we have a desk. Our accounting department's busy. What's just the bare minimum of information we need to send you? What's the bare minimum? Brian Bare minimum would be qualified export sales. Dave: They just need to send you a number. Brian Yes. Dave: Then you take that number and how hard can it be? Right. Just take the, Brian it's not, it's not necessarily that hard at that point. Dave: Yeah. But say the profit on those sales [00:43:00] is the average profit of the company and taxable profit. And you compute the disc commission, you go through the Schedule P and compute the disc commission and pick the higher of the two numbers that you, that you compute. So you would just be like the final draft, corporate return and that total export number, you know, dollar amount for the year. And, and that's really all you need to, to do. That's Brian the bare bone. That's the bare bones, yeah. Dave: Okay. And that's what some people would call the standard calculation or a simple calculation, Brian I'd call it simple. Yeah. Dave: Okay. And that's also known as the 4% 50% calculation in some circles. Right. How does that work? Brian Well, it's also known as the safe harbor calculation in certain circles as well. Back to that, Dave: back to that safe harbor again. Brian Yeah. But that's actually not a safe harbor, so that's why I bring that up. Dave: Okay, well Brian that's the safe harbor calculation. I'm like, no, it's not. It's just the [00:44:00] calculation. There's nothing safe harbor about Dave: it. Okay. Brian Okay. It's just the rules that are found in the code and regs for computing and disc commission, and they're the two predominant methods. 4% of sales and the 50% of net profit, Dave: you just cherry pick whichever one works better. Brian Yeah, but the 4% method has limitations. So Dave: more limitations probably. Why? Why can't this just be simple? You said it was the simple calculation and now you're already telling me there's inherent complexity. Brian Even if it's simple, it's not totally simple. Dave: Okay. Okay, Brian so the, and I've seen this done wrong. Millions, well, not millions, hundreds of times, and I can say it is hundreds of times. Client computes the 4% method just by choosing 4% of sales. They don't look at what their net income is on the, on the [00:45:00] activity. They just say, oh, I'm allowed to use 4% of sales. The limit there is you cannot create a loss. There's something called the no loss rules. You can't create a loss with a disc commission if one doesn't already exist. So if the profit on, say, on the sales are 2% of sales, you can't take 4% of sales. You're limited to 2% of sales. And if, for example, you have a loss of the company, you're limited to zero. But I've seen situations where that's completely ignored. Dave: Okay? Brian Properly computed this commission of 4% of sales, but it should have been something less or possibly zero. Dave: Okay? So more complexity, but the good news, that's the extent of the complexity. One, schedule P, 4%, 50%, you know, make sure you, you don't create a loss. Now we're, we're all done. Pop. You [00:46:00] know what, what? Dusted and dusted and delivered we're, we're good to go. They've maximized their dis commission, right? And we're all done. They have a nice 10 page return to send to the IRS. Which by the way, can they file that electronically, that return? Brian Fortunately, there are no provisions for electronic filing of the disc return. It must be, Dave: what is this, the 1970s or something? Brian Pretty much Dave: Okay Brian with, with regard to the disc? Yeah. And, and some other forms. Yeah. But the, the, the benefit of that, here, I'll give you a benefit. The benefit of the fact that you must file a paper return is they can have an electronic signature on it. Okay. It doesn't have to have a wet signature. Dave: Okay? Okay. Brian So you could theoretically, for example, send your client the return using DocuSign, have them sign it. You print it, you file it for, Dave: okay. Okay. But, but now we're finally done. It's signed, it's done. And they say, boy, thank you very much, Brian. You've done, your team did a great job, and boy, I really appreciate, you know, we had 10 million of exports. We have all kinds of variability in our profit margins. And, but thank you very much. You, you created the amazing $400,000 or you calculated the 400,000 disc commission. Thank you very much. I couldn't imagine you went above and beyond. I couldn't imagine you could have done anything more. And then what do you say? Do you graciously say, oh, you're welcome. It was our pleasure. Brian I would graciously say, you know, we, we've just computed your minimum disc commission. Dave: Okay, Brian not your maximum. Because you have Dave: vast, lemme guess. Lemme guess. There's more complexity coming. Brian More complexity, which relies on more data being. Pulled from the client's [00:48:00] records to, to allow for a calculation of the DISC commission at a more detailed level, ideally at a line item by invoice level, Dave: line item. That sounds like a lot of work. Brian It can be. Can be a Dave: lot. What if the client says, our accounting department's busy? Sounds like we're gonna have to spend weeks gathering all this data for you. Eh, it's just, we're too busy, it's not worth it. What do you say then? Brian I gu I almost can guarantee you it will be worth it. Okay. Because looking at the detail is likely to cause at Disconnect commission to be anywhere from 50 to three, 400% higher than what it otherwise would've been. Now, unfortunately, in that first year, since you've already filed with a certain number, you're limited to two times what you paid in that 60 day window. But going forward. You know, there's no limit. Dave: Okay. Brian Whatever we compute can be your disc commission. So different industries have different amount of variability and t and transaction by transaction calculations have different impacts depending upon the industry, the profitability of the business, how many products they have, who they sell to. But it can vary. But I'll give you an example of one that we worked on recently where company had a hundred million of export sales. They took 4% of sales, and they've been taking 4% of sales year after year, after year, after year, after year, Dave: okay. Brian They brought us in like three weeks before the district return. Dave: Okay. Brian And we went through the calculations and we actually calculated 17 million Dave: as opposed to 4 million. Brian As opposed to four. Dave: [00:50:00] Yikes. That's a big difference. Brian It's a huge difference. And fortunately they were, you know, well, I mean they were very pleased with the result. And so now on a going forward basis, we're not doing 4% of sales. Dave: Okay? But you still have this. But if they were able to get a $17 million commission, then that means their corporate taxable income must have been at least 17 million. 'cause didn't I hear you say the disc commission cannot cause a loss. Brian It cannot cause a loss at the level at which you're computing the commission. So there's no, you're killing me, Brian. Just more complexity. Yeah. Well, it's very complex area. There's, there's no overall no loss rule. Like if you, you can, as long as you're meeting the rules as they're written, you can cause your entity to go into a loss position. Now, this particular instance, it did not do that, but [00:51:00] you could do that. Dave: Okay. And then if you get into a loss position, there are other non disc complexities that come into play that impact whether you want to maximize the loss in that entity or you want to target a particular loss in that entity. And that's not something that we get involved with, but we're certainly sensitive to it. Sure. Sure. And so you're saying for this client, even though I've heard some people say you've got the simple calc and then the hard calc. And so you'd wonder why would anyone do the hard calc? Well, it's because their commission went from 4 million to 17 million, which saved them hundreds of thousands of dollars. You created hundreds or millions of dollars with additional tax savings. Brian Right, right. Dave: Okay. Brian And by the way, after the first conversation we had with them, they said, oh [00:52:00] yeah, this is not something we can do. The accounting department said, this is not something we can do. Then the owner said, this is something you're gonna, Dave: it's funny how that, how that works. Okay. And then I'm guessing this extra work. You, you're probably gonna have to create another schedule P or two. So now the disc return, it's gonna be 10 pages. It's what? 20 pages? Is that kind of a typical page count? Brian No, it could be Dave: no. Brian Thousands of pages. Dave: Thousands. I mean, Brian, a ream of paper is 500. So thousands would be reams of paper. Brian Yes. I've had some returns that have like 15 binders of paper. Dave: Yikes. Brian Yeah. Just goes in a big box and I'm sure the IRS types, all those schedule Ps into their, Dave: I'm sure they do. Okay. So the return gets filed, so the return's ready. You take that box, you just slap a you print off a postal label online, drop it off at the post office. And you're done, right? You just give it to carrier, Brian understand, Dave: carrier, carrier your house or whatever. Brian Well, you can send it via FedEx. You can send it via UPS. And actually, in some ways, I think that might be better these days than the postal service. Dave: And why do you have to do that? Can you just slap, I mean, if you have your 15 binders, couldn't you just put a hundred stamps, you know, on the, the box and ship it in because they'll get it, right? I mean, it's not like they're gonna lose it or anything. Brian They might, they could very well lose it. And you definitely want proof of delivery and you want proof of mailing. So again, it's a certified mail if you're using the postal service or if you're using a private carrier like FedEx, you know, you get all that documentation about when it was shipped and when it was delivered.[00:54:00] Dave: Okay, well now at least we're finally done. Right? You ship it off. The CPA pulls the numbers from the disc return, puts it on the corporate and shareholder returns. Now we're done. It's gone to the IRS. We never have to think about it again. Right. Brian I'm not sure if that's a trick question or not, but in some ways that could be true, Dave: right? Yeah. But it, but I guess you could get audited, right? Brian Could get audited by an agent who has no idea what they're doing, which is typically the case. Dave: So that's why you want your CPA defending you in that case. 'cause then it's like the blind leading the blind. Brian No, I think it's better if someone with site is involved. So again, the specialist who did the disc work should represent the taxpayer or be involved with the representation of taxpayer in the case of the audit. Dave: Okay. Brian And the should be involved. Because really what's under, what's really in question is the [00:55:00] deduction on that entity's tax return. The dis itself doesn't pay tax. So they rarely audit a dis quote. Dave: Okay? So if I break it down, you to do it really right? You need a specialist to guide you on the initial structure of the disc. You need another specialist to set up the, the disc. You need another specialist to do all the paperwork, make sure the document's correct another specialist to prepare the return, and then another specialist to defend you. So is that about right? So do you need like five different people to make sure everything's done right? Brian? Isn't there some way that you could just have one person that could just do it all for you and be done with it? Brian Well, of course. Dave: Okay. Finally, finally, I get a simple answer, Brian right? So if you, if you engage a disc specialist, that [specialist should be able to do all that. Dave: Okay? Brian Okay. Now, not every disc specialist is created equally. Dave: Sure. Brian You know, I brought up during our conversation that there are some non disc things that can also add complexity to the situation. Not every disc specialist will be sensitive to those things. Not every disc specialist will understand those things. So the benefits that like our organization brings is that. Least myself in particular, I didn't always just do IC disc work. I, I, I have a well-rounded knowledge of all of the, of the tax world. And so I am sensitive to non disc things. You know, for example, you know, another example, oh, a company has a lot of export sales. You would think it's a no brainer. They should have a dis, they should use the dis. They should, they, they should want to convert that ordinary income to qualified dividend [00:57:00] income. Well, what if the S-corp is owned by an ebit? What if there are passive shareholders? All of those things impact whether the disc commission actually helps or hurts their tax situation. And I would get, I would venture a guess that, you know, if you went out and Googled, you know, I see this specialist, you would find a handful. At most that understand all that stuff and how all it all interplays together as opposed to the multitude of those that won't understand any of it. Dave: Okay. Brian So I think a, a disc specialist that is sensitive to all the other tax rules is, is definitely something that is valuable. Dave: And you probably want someone with some experience who's done maybe, you know, what a dozen disc returns in their career, maybe 50 if they're really good. Like how many, how many have we done organization wide? Probably Brian probably 10,000. Dave: 10,000? Well, that's a lot more than 50. Brian Yes. Over the years it's probably close to that number. And we've probably claimed billions of dollars of just deductions and saved clients, hundreds of millions of dollars of tax. And, and I'm proud to say that every dollar we've ever claimed we've. Okay. Dave: So Brian I've never had an adjustment from the IRS. Dave: Well, that sounds like a, a good a good record. So bottom line, Brian that's, that's the best you can come up with a good record. I'd say it's Dave: well, I didn't wanna say a perfect record. I didn't want to jinxy. Brian No, but it's, it's, it's, it's pretty outstanding record. Dave: Yeah. It's a, it's an impressive record Brian because there are also just providers out there that say, well, you know, Dave: it's the Wild West. Brian The wild west, the IRS doesn't really understand it, so let's be as aggressive as possible. And, and that's not the way we approach it. Dave: Yeah. Wow. Well, this has been this has been a lot. So really it's that simple. So the person who wants to just do all this themselves, we've laid out the whole playbook for them. Brian Yeah. The only simple thing they have to do is call us. Dave: There you go. That is it. Yeah. And, and oh, the other thing, not only are you the Bob, hope you now have moved from number two to number one for the most experienced icy disc guy. I know now that Neil Block is retired. Brian Well, that's, I don't know if that's a plus or not. Whether I'll take it just means I've been doing it a long time myself. So Dave: yeah, Neil was, I think my second, first or second guess. And and I was just happy. 'cause his billing rate back then was like $1,500 an hour. I was just glad I didn't get a bill a month later for him being on the podcast. But he, [01:00:00] he did it for exactly 50 years at one firm, baker and McKinsey in Chicago. He had one office, one phone number, like the whole 50 years. Brian Yeah. That's, Dave: that is something you don't see much anymore. Brian Definitely not, no. It's, but it's very, that's. That's very cool. And Neil is a very, you know, is a very intelligent savvy guy. Dave: Yeah, that is for sure. Well, Brian, anything else that we didn't cover that you can think of? Brian I can't think of anything. I think we covered a, a great deal here. Dave: Okay. Brian Can't think. Dave: Well, I, I'll let Brian we omitted. Dave: Well, great. Well, hey, thank you so much for your time. Really appreciate it. And I'll let you get back to your, your exploration of your yard there. Brian Yeah. I feel like, it's funny I shrunk the kids. Dave: I know. Well, hey, well, well again, thanks again, Brian. We all appreciate your time. Brian You're welcome. Have a good day. Dave: You too.

JD reacts to the horrid weekend for the Maple Leafs, before turning his attention the NFL playoffs. Brady Quinn, NFL analyst on FOX, breaks down (10:00) the missed opportunity for the Buffalo Bills, how the weather affected the New England Patriots victory, what the Pats proved or haven't proved on their way to a Super Bowl appearance, what the most pivotal coaching decisions were in both conference championship games, the fallout for the Los Angeles Rams and Denver Broncos, and what makes Jaxon Smith-Njigba such a weapon. The views and opinions expressed in this podcast are those of the hosts and guests and do not necessarily reflect the position of Rogers Sports & Media or any affiliates.

So, let's talk about those frozen pipes, shall we? With the massive storm slamming the US and everyone's pipes turning into ice cubes, it's the perfect time to dive back into last year's golden nuggets of wisdom from Eric G. He's got the lowdown on how to deal with those pesky frozen pipes like a pro—or at least avoid turning your home into a water park disaster zone. Seriously, who knew winter could turn our houses into frosty fortresses? From cranking up the heat to the classic “close those crawl space vents” move, Eric's got all the tips to keep your plumbing from pulling a Frozen 2 on you. So, grab your hot cocoa, and let's revisit how to save your pipes from the grip of winter's icy fingers! The cold snap sweeping across the US this weekend has everyone scrambling for their thermals and hot cocoa, but what happens when your pipes decide to go on a winter break? Eric G takes us on a nostalgic trip back to last year's episode where he schooled us on the fine art of thawing out those stubborn frozen pipes. Picture it: you're cozied up with a mug of something warm, when suddenly, you realize your water is about as dry as the Sahara. Should you panic? Nah, just hit play and let Eric steer you through the frostbite fiasco. He breaks down the essentials: from cranking up the heat to keeping that water flowing (yes, we're talking about letting it drip), Eric's got all the tips to keep your plumbing from becoming a popsicle. He even throws in a dash of humor while reminding us that our homes were probably not built with snow in mind. Perfect for those who think a frozen pipe is just a fancy term for a new cocktail!Takeaways:Frozen pipes are a major concern during winter storms, so take precautions now.Keep your house warm to prevent frozen pipes; higher temperatures make a difference.Seal crawl space vents to trap heat and protect your pipes from freezing damage.Disconnect outdoor hoses before a freeze; this is a must-do for homeowners everywhere.Links referenced in this episode:aroundthehouseonline.comThanks for listening to Around the house if you want to hear more please subscribe so you get notified of the latest episode as it posts at https://around-the-house-with-e.captivate.fm/listenIf you want to join the Around the House Insider for access to the back catalog, Exclusive Content and a direct email to Eric G and access to the show early https://around-the-house-with-e.captivate.fm/support We love comments and we would love reviews on how this information has helped you on your house! Thanks for listening! For more information about the show head to https://aroundthehouseonline.com/Information given on the Around the House Show should not be considered construction or design advice for your specific project, nor is it intended to replace consulting at your home or jobsite by a building professional. The views and opinions expressed by those interviewed on the podcast are those of the guests and do not necessarily reflect the views and opinions of the Around the House Show.Mentioned in this episode:Subscribe to the podcast Make sure and...

Are your Tier 3 supports disconnected from Tier 1 math instruction?You're not alone. Many schools implement math intervention with the best intentions—yet students continue to miss critical Tier 1 instruction, feel left behind, and fail to make meaningful gains.The root issue? Most systems treat Tier 3 like a separate math program instead of a coordinated extension of Tier 1. When intervention is disconnected from core instruction, students don't just struggle—they get further behind.This episode digs into the real reasons why tiered support often fails in math classrooms—and what leaders, coaches, and teachers can do to change that. It's not just about pulling the right small group. It's about building a system where all students get access to high-quality instruction, every day.Listeners Will Learn:Why Tier 3 often functions in isolation—and why that fails studentsWhat makes math intervention effective (and what doesn't)Why a shared vision for math is non-negotiable across all tiersHow to ensure coherence in models, language, and instructionThe importance of building teacher math content knowledge at all levelsWhat math leaders can do to align PLCs, pacing, and professional learningWhy strong MTSS math systems need more than logistics—they need leadershipIf your school or district is struggling to serve students who are far behind in math, this episode is packed with real talk, research-backed recommendations, and hard-won lessons from the field.Not sure what matters most when designing math improvement plans? Take this assessment and get a free customized report: https://makemathmoments.com/grow/ Math coordinators and leaders – Ready to design your math improvement plan with guidance, support and using structure? Learn how to follow our 4 stage process. https://growyourmathprogram.com Looking to supplement your curriculum with problem-based lessons and units? Make Math Moments Problem Based Lessons & Units Show Notes PageLove the show? Text us your big takeaway!Are you wondering how to create K-12 math lesson plans that leave students so engaged they don't want to stop exploring your math curriculum when the bell rings? In their podcast, Kyle Pearce and Jon Orr—founders of MakeMathMoments.com—share over 19 years of experience inspiring K-12 math students, teachers, and district leaders with effective math activities, engaging resources, and innovative math leadership strategies. Through a 6-step framework, they guide K-12 classroom teachers and district math coordinators on building a strong, balanced math program that grows student and teacher impact. Each week, gain fresh ideas, feedback, and practical strategies to feel more confident and motivate students to see the beauty in math. Start making math moments today by listening to Episode #139: "Making Math Moments From Day 1 to 180.

Have you ever felt overwhelmed on the inside, yet calm and fine on the outside?In this episode of Building Better Relationships at Home and Work, we explore the intimacy disconnect that happens when emotional overload leads us to shut down or guard ourselves. While it may look like distance, this response is often a form of self-protection.Together, we discuss how overwhelm impacts connection at home and at work, what's really happening beneath the surface, and how to stay gently connected without pushing past your limits.Podcast Summary:Welcome & IntroductionOverwhelmed Inside, Guarded OutsideEmotional Flooding & Shutdown ResponsesHow Overwhelm Affects Relationships at Home & WorkWhy We Withdraw When We're OverwhelmedGentle Solutions for Staying ConnectedListener ReflectionAffirmation & Closing Thoughts✨ Affirmation for this episode:Even when I feel overwhelmed inside, I am learning how to stay gently connected on the outside.

Have you ever found yourself missing what life was like back in the 90s, or even the 80s or 70's, when technology wasn't taking over our entire lives?   In a world where everyone is rushing, scrolling, and consuming 24/7, choosing to live slower and more present isn't just refreshing, it's radical. And as a wife, mama, and homemaker, you don't need more noise. What you need is margin.   In today's episode, we are talking about how to live the analog life and 3 ways to intentionally disconnect from technology to reconnect with what actually matters!    If this episode blesses you, be sure to go ahead and share this with a friend who needs to hear this!   God bless, Brianne . . . Listen to the At-Home Business Blueprint Private Podcast and learn how to create income from your God-given gifts. CLICK HERE! Use the code PODCAST for a discount!   Grab the Home Reset Playbook (formerly known as Hearty Homemaker Playbook). Use the code PODCAST for a discount!   Join the FREE Hearty Homemaker Community on Facebook   Grab my new book! Homemaking with Purpose: 30-Day Devotional for the Modern Homemaker   Let's be friends!- Follow on Instagram   Worship Playlist on Spotify- https://open.spotify.com/playlist/12kOaaXMa6SF8pDw6bnORE   EMAIL US Do you have any questions or comments? Would you like us to cover a specific topic, or would you like to be a guest on the podcast? Email us at hello@heartyhomemaker.com! We look forward to hearing from you!

If your company keeps saying “marketing isn't working,” the problem may not be your ads, content, or lead flow.. In Part 3 of this series, Dave Mastovich breaks down the leadership disconnect: why marketing gets treated like a department instead of an effectiveness system tied directly to revenue, culture, retention, and growth.This episode explains how real marketing starts with inputs + insights, not outputs and why storytelling is the missing lever that shapes culture and compounds trust.If you like what you heard, subscribe to our podcast ⬇️Apple: https://apple.co/3dMVyPRGoogle: https://bit.ly/37dCIPsPodchaser: https://bit.ly/37ojHtGSpotify: https://spoti.fi/3f4biOQTuneIn: https://bit.ly/3dWws1bStitcher: https://bit.ly/2MPIZYc To learn more about MASSolutions, head over to massolutions.biz

Rudyard Griffiths and Sean Speer discuss former prime minister Justin Trudeau and partner Katy Perry's attendance at the annual World Economic Forum in Davos and argue that the gathering exemplifies what's wrong with global leadership. They highlight that the elites who attend the forum bear responsibility for rising populism through their promotion of policies favouring corporate interests over ordinary citizens. The Hub is Canada's fastest growing independent digital news outlet.   Subscribe to The Hub's podcast feed to get all our best content: https://tinyurl.com/3a7zpd7e (Apple) https://tinyurl.com/y8akmfn7 (Spotify) Watch a video version on YouTube: https://www.youtube.com/@TheHubCanada Follow The Hub on X: https://x.com/thehubcanada?lang=en   CREDITS: Amal Attar-Guzman - Producer and Video Editor Elia Gross - Sound Editor Sean Speer and Rudyard Griffiths - Hosts Paul Chiasson/The Canadian Press - Photo Credit 

SummaryIn this episode of the GirdUp Podcast, host Charlie Ungemach engages in a deep conversation with Pastor Ben Sadler about his new book, The Meaningful Life. They explore the rise of pastors writing books, the importance of finding meaning in work, and how secular wisdom can complement Christian faith. The discussion delves into the crisis of meaning in modern society, the significance of vocation, and the role of discernment in reading. They emphasize the four-part story of creation, fall, redemption, and renewal, and how understanding this narrative can provide purpose and direction in life. The episode concludes with practical insights on bringing order to chaos and the eternal significance of our actions.Chapters00:00 Introduction to the Grit Up Podcast and Guest Introduction03:51 The Rise of Pastors as Authors06:44 Exploring the Meaning of Life09:44 The Role of Viktor Frankl in Understanding Meaning12:39 Using Secular Resources in Christian Life15:45 The Crisis of Meaning in Modern Society18:33 Finding Meaning in Circumstances21:36 The Importance of Identity in Christ24:01 The Narrative of Scripture and Our Purpose27:05 The Tension Between What Is and What Will Be29:56 The Resurrection and Our Future Hope33:11 The Impact of Good Theology on Psychology43:22 The Search for Meaning Beyond Human Reason44:09 Vocation and Its Impact on Meaning45:25 The Crisis of Meaning and the Return to Christianity47:22 Intrinsic Value and the Image of God48:39 The Role of Christians in Addressing Meaning50:46 The Biblical Narrative of Hope and Resurrection52:35 The Disconnect in Christian Understanding54:09 The Depth of the Gospel and Its Implications57:00 Living in Light of Future Perfection01:00:38 Vocation as a Means to Bring Order to Chaos01:02:11 Navigating Small C Callings01:08:15 Recognizing God's Guidance in Our Choices01:18:07 Bringing Order to Chaos as a Vocation01:22:46 charlieungemach-outro (1).mp4Pastor Ben's Links:Book: https://a.co/d/8anv7cuBlog site: www.pastorbensadler.comTime of Grace: https://timeofgrace.org/writer-speaker/pastor-ben-sadler/YouTube: https://www.youtube.com/@pastorbensadlerInstagram: https://www.instagram.com/bensadler1982/Gird Up Links:https://youtube.com/@girdupministries4911?si=tbCa0SOiluVl8UFxhttps://www.instagram.com/girdup_be_a_man/https://www.girdupministries.com

As workers across the country return to their jobs for a new year, there's growing calls to give people the right to ignore their bosses after hours. A new policy document by the Council of Trade Unions is advocating for an amendment to the Employment Relations Act, off the back of Australia implementing 'right to disconnect' laws in 2024. Council of Trade Unions president Sandra Grey says many Kiwis workers are feeling pressured to take on unpaid overtime, and changes need to be made. "It's our time if we're not rostered to work and we should be able to say - actually, I'm not coming in on my day off, do the meeting on a day when I'm not rostered to work." LISTEN ABOVESee omnystudio.com/listener for privacy information.

Get 20% of The 8 to 4 Principal Blueprint HERE.What would your evenings look like if you could truly shut off your principal brain?  In this episode, we talk about how to reduce rumination, calm your nervous system, and disconnect from the constant urgency of school leadership. You'll learn exactly why your brain gets stuck replaying conversations, pre-planning tomorrow, or checking email “just one more time.” Then we'll walk through practical tools and end-of-day routines that help you mentally close out your day. You'll walk away with strategies you can use tonight to feel lighter, clearer, and more present at home.Get my free checklist to disconnect from school. Check out The 8 to 4 Principal Blueprint.

If you take a fish out of the water , it will die ; and when you remove a tree from the ground , it also dies.A tree can't survive in the sky .It must dwell in its habitat which is the land,the earth. .- Similarly, when a man disconnects from GOD, he is bound to fail,loose,forget purpose and eventually die spiritually and physically.Life then is destroyed.As it is written in the scriptures 1 John 5:12He who has the Son has the life; he who does not have the Son of God does not have the life.- GOD is our natural habitat . We are created to worship,serve and fulfill his will and purpose.We are to live in HIS presence - We must be connected with Him because only with Him life exists.Without him, outside him or separation from him puts existence in futility- Let's stay connected with GOD . - Remember that water without fish is still water ,but fish without water are nothing .- The soil without the tree is still soil , but the tree without soil is nothing ...- God without man is still God , but man without GOD is nothing.

1.5.25 Hour 2 1:00- Former Redskins head coach Jay Gruden joins the show to discuss the Commanders offseason ahead, and the disconnect between Kingsbury & Peters. 23:00- Dianna Russini reported that there could be a disconnect between GM Adam Peters and offensive coordinator Kliff Kingbsury.

Do you think it feels good to beat Philly? Or, would you have rather lost while playing younger players?

When we feel spiritually depressed and disconnected, we must continuously counsel our own hearts to trust in God's covenant promises.

Marlow Campbell is a dynamic leader, coach, and entrepreneur whose journey began on the soccer fields of Raleigh, North Carolina. A former collegiate soccer star at NC State and the first North Carolina homegrown athlete to receive a full scholarship from legendary coach George Tarantini, Marlow's life is a testament to building relationships, embracing diversity, and leading by example. With a background spanning athletics, business, and mentorship, Marlow brings a deep passion for fostering growth in others—whether as a CEO, coach, or father. His philosophy centers on reflection, supporting others in discovering their own purpose, and spreading positivity wherever he goes. Takeaways: The Power of Disconnecting: Taking time to step back and reflect is essential for personal growth, leadership, and maintaining strong relationships—whether it's a quiet nap, quality family moments, or a simple hour of solitude. Sports as a Life Teacher: Participation in sports helps cultivate teamwork, resilience, and leadership skills. The lessons learned on the field—the wins, losses, and challenges—translate directly to business and life success. The Role of Support and Mentorship: True leadership is measured not just by personal achievements, but by the ability to uplift others, share wisdom, and connect people across communities and backgrounds. Sound Bytes: "Disconnecting is a way for you to reflect and truly analyze what's going on in order to make improvement in your world, in your life." – Marlow Campbell "You're building on your experiences—taking time away is a way to just mentally take notes and say, okay, this is where I've been, this is where I'm going." – Marlow Campbell "Sport teaches you how to work with others. If you don't know how to work with others, you may struggle." – MarlowCampbell

Marlow Campbell is a dynamic leader, coach, and entrepreneur whose journey began on the soccer fields of Raleigh, North Carolina. A former collegiate soccer star at NC State and the first North Carolina homegrown athlete to receive a full scholarship from legendary coach George Tarantini, Marlow's life is a testament to building relationships, embracing diversity, and leading by example. With a background spanning athletics, business, and mentorship, Marlow brings a deep passion for fostering growth in others—whether as a CEO, coach, or father. His philosophy centers on reflection, supporting others in discovering their own purpose, and spreading positivity wherever he goes. Takeaways: The Power of Disconnecting: Taking time to step back and reflect is essential for personal growth, leadership, and maintaining strong relationships—whether it's a quiet nap, quality family moments, or a simple hour of solitude. Sports as a Life Teacher: Participation in sports helps cultivate teamwork, resilience, and leadership skills. The lessons learned on the field—the wins, losses, and challenges—translate directly to business and life success. The Role of Support and Mentorship: True leadership is measured not just by personal achievements, but by the ability to uplift others, share wisdom, and connect people across communities and backgrounds. Sound Bytes: "Disconnecting is a way for you to reflect and truly analyze what's going on in order to make improvement in your world, in your life." – Marlow Campbell "You're building on your experiences—taking time away is a way to just mentally take notes and say, okay, this is where I've been, this is where I'm going." – Marlow Campbell "Sport teaches you how to work with others. If you don't know how to work with others, you may struggle." – MarlowCampbell

In this episode of History's Mysteries, we're diving into one of the bloodiest and most debated events in early modern Europe: the St. Bartholomew's Day Massacre. Thousands of French Protestants were brutally murdered in August 1572, after what was supposed to be a royal wedding that symbolized peace. Historians have argued for centuries about who was responsible — and today, we're asking the big question: Did Catherine de Medici order it? This episode blends historical analysis, feminist storytelling, and intuitive tarot reading to look at Catherine de Medici not as a caricature, but as a complex political operator navigating power, survival, and legacy in a brutal era. If you'd like to find more Tandy you can find her on instagramIf you want to try Unicorn Wellness for 30 days head here: https://www.unicornwellnessstudio.com/30-day-guest-access Timestamps: 00:00 Introduction and Special Guest Announcement 00:47 History's Mysteries Series Overview 01:36 Meet Tandy: The Wellness Witch 03:38 The Saint Bartholomew's Day Massacre 10:40 Catherine de' Medici's Role in the Massacre 11:44 Tarot Reading: Did Catherine Call for the Murder? 15:35 Card 1: The Seven of Cups 17:33 Strategic Planning and Power Dynamics 23:38 Card 2: Four of Wands 24:47 The Gloves Are Off: A Violent Message 26:21 Catherine de Medici's Disconnect and Strategy 38:03 Card 3: The Hierophant Card Queens podcast is part of Airwave Media podcast network. Please get in touch with advertising@airwavemedia.com if you would like to advertise on our podcast. Want more Queens? Head to our ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠Patreon⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠, check out our⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠ merch store⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠, and follow us on ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠Instagram⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠! Never miss a Queens Podcast happening! Sign up for our newsletter: https://eepurl.com/gZ-nYf Learn more about your ad choices. Visit megaphone.fm/adchoices

► Shop for ACSOM Merch: https://www.acsom.net/shop ► Register with The ACSOM Blog here: https://www.acsom.net/blog ► Visit Barras Art and Design (BAaD) here: https://www.baadglasgow.com/ #ChampionsLeague #ReoHatate #DaizenMaeda #CelticFC #CelticFootballClub #TheAcsomBulletin #ACSOM #ACelticStateOfMind #AwardWinningPodcast #Charity #scottishfootball

The Bulldog and Nate Geary talk about the Bills WR room and the Bills deciding to make Gabe Davis a healthy scratch for two straight weeks and Keon Coleman missing the game vs The Browns.

The guys wonder if there's a disconnect between Dan Campbell and his coordinators.

This learned survival strategy of saying "I'm fine," creates a draining gap between your inner and outer self, activating the nervous system and leading to burnout. It emphasizes that true healing begins with internal honesty and small acts of "micro-honesty" to reclaim your peace and self-worth.

The guys spend hour two talking Kings, Doug Christie and more.

In this episode, Stephanie lists the reasons why so many men feel disconnected from their sex lives and how her new app Ronan can help!Join the early access list for Ronan here. When you do, you'll get more info on the exact day it launches and the bonuses you get if you join in the first 3 days :)

Make Yourself Available to God The Rob Skinner Podcast Episode Summary In today's episode, Rob Skinner explores one powerful question that can transform your spiritual life: Are you available to God? Just like a phone line that's busy or a message that goes unanswered, our lives can become so packed and distracted that God can't reach us. Rob shares why availability—not talent—is often the key to being used by God. With biblical examples, practical insights, and a relatable message, this episode will help you slow down, create margin, and open your life to the opportunities God has already prepared for you. What You'll Learn in This Episode Why God values availability more than ability How busyness and distraction can block God's work in your life What Ephesians 2:10 reveals about your purpose How biblical figures like Isaiah, Mary, and the disciples made themselves available Practical ways to create margin for God to speak and move Daily steps to become more responsive to God's calling Key Scriptures Ephesians 2:10 – "For we are God's workmanship… prepared in advance for us to do." Isaiah 6:8 – "Here am I. Send me." Luke 1:38 – "I am the Lord's servant. May it be to me as you have said." Practical Takeaways Build intentional margin into your schedule Say "no" to some good things so you can say "yes" to God's things Slow down enough to notice the people and opportunities around you Disconnect from digital distractions to reconnect with God Pray daily: "Lord, I'm available. Show me where to go." This Week's Challenge Create space in your schedule and your heart. Listen for God's voice. When He calls—don't be too busy to pick up. Say with Isaiah: "Here I am, Lord. Send me." Support the Rob Skinner Podcast If this episode helped you grow, you can support the mission by: Sharing this episode with a friend Leaving a review on your podcast platform Sign up for Rob's newsletter on his website scroll down About Rob Skinner Rob's mission is to inspire you to: Live a no-regrets life Make this life count Multiply disciples, leaders, and churches

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In this episode of On The Ball, Ric Bucher delivers one of his most detailed breakdowns yet on the state of the Los Angeles Lakers, the viral moment that exposed LeBron James' disconnect, and why their chemistry is quietly fraying beneath the surface.Ric walks through the full context behind the clip of LeBron ignoring a play call, Luka Doncic's confusion, and JJ Redick's stunned timeout. He explains why LeBron's lack of energy, defensive effort, and off-ball engagement—despite sitting out the previous game—signal deeper structural issues for L.A.Then Ric breaks down the leaguewide blueprint emerging to stop the Lakers: force Luka to score while taking away his playmaking, a strategy that mirrors the Celtics' approach in the 2022 Finals and threatens to turn the Lakers' supporting cast into scapegoats.Ric also digs into the bombshell ESPN report that Ja Morant, LaMelo Ball, and Trae Young are all potentially available via trade—but that their value is so low they may only be tradable for each other. Ric explains why this marks a historic shift, which teams could realistically rehabilitate these stars, and why LaMelo may be the toughest sell of all.Additional topics include: • Why LeBron staying in games to protect scoring streaks hurts locker-room chemistry • The danger of star-centric offenses that don't produce wins • Why the broadcast's new “bench-level analysts” format causes awkward silences • How Luka's scoring-first nights may quietly divide the Lakers' roster • Which franchises actually have the infrastructure to revive Ja or TraeIf you want unfiltered NBA insight you won't hear on TV, you're in the right place.

Pre-WWII US exercises, influenced by Patton and his peers, successfully showcased armored warfare. Patton was eccentric, boring audiences with detailed lectures on Roman generals and claiming to be the reincarnation of Napoleon, which disconnected him from his troops. Montgomery, leading the Third Division, trained his men endlessly and formed a cohesive team before the Dunkirk evacuation, seeing the retreat as a challenge to rebuild. Rommel was given command of the 7th Panzer Division in 1940 and, due to his aggressive success, became known as the commander of the "phantom division," celebrated by Nazi propaganda.