Podcasts about discs

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

New Discoveries Challenge Cosmic Models: Colleague Bob Zimmerman reports that ground-based telescopes have directly imaged exoplanets and debris discs, the James Webb Telescope found a barred spiral galaxy in the early universe defying evolutionary models, scientists discovered organic sugars on asteroid Bennu, and admits solar cycle predictions have been consistently incorrecT. 1955

We count down the standout 4K UHD releases of the year - from Hammer's prestige restorations and Arrow's bangers to BFI classics and boutique mega-sets. Expect practical buying advice, technical notes on picture and audio, plus a look at surprise favourites and what we want next year.

Send us a textHow Spinal Discs Heal: Hydration, Nutrition, and EndplatesSpinal discs are one of the most fascinating yet misunderstood structures in the human body. Unlike most tissues, they don't have their own blood supply — so how do they get the nutrients they need to stay healthy and strong?In this episode of The Soft Tissue OT Podcast, we dive deep into the science of disc health and healing — exploring how hydration, nutrition, and the integrity of your cartilage endplates all work together to keep your spine resilient.You'll learn: 

Charlie Eisenhood and Josh Mansfield talk with Discmania Brand Manager Teemu Nissinen about the changes at the company post-COVID and post-House of Discs acquisition. They also discuss the new Premier line and whether the disc modifications make a difference -- or are just hype.0:00 State of Business, Post-COVID Contraction, Core Identity16:15 New Premier Series Design, Pro Reactions

What if your period didn't mean constant bathroom trips, backup pads, or worrying about leaks? In this episode, Dr. Monica Minjeur explores menstrual cups and menstrual discs—their benefits, differences, and how to find the right fit for your body. You'll learn what makes medical-grade silicone safer for your vaginal microbiome, how to troubleshoot leaks, and why these products can help you feel clean, confident, and in control.If heavy cycles, irritation, or frustration with traditional products have been holding you back, there's a better way. At Radiant Clinic, we help women understand their cycles—because knowledge brings confidence.Learn how to restore confidence in your cycle health—book a free discovery call at radiantclinic.com

Join Elvis and Barb at all these amazing shows coming up in 2026 * Vision 21 in Las Vegas Jan 15-17 https://www.nadl.org/nadl-vision-21 * Cal-Lab Association Meeting in Chicago Feb 19-20 https://cal-lab.org/ * LMT Lab Day Chicago Feb 19-21 https://lmtmag.com/lmtlabday * Dental Lab Association of Texas Meeting in Dallas Apr 9-11 https://members.dlat.org/ * exocad Insights in Mallorca, Spain Apr 30 - May 1 https://exocad.com/insights-2026 This week, we finally bring on a guest who has been six years in the making: the one and only Jordan Greenberg, the North America Managing Director of FOLLOW-ME! Technology (https://www.follow-me-tech.com/)—better known as the HyperDent (https://www.follow-me-tech.com/hyperdent/) guy. Jordan takes us on a wild ride through the world of CAM software, milling strategies, toolpaths, and the surprisingly fascinating story of how dental CAM even became what it is today. From his early days as a third-generation “dental nepo baby” to running a zirconia milling center with his dad, all the way to helping launch titanium-bar milling on Datron (https://www.datron.com/) D5 machines, Jordan's journey hits every corner of digital dentistry's evolution. He breaks down what CAM actually does in the simplest possible terms (yes, even Elvis-level simple), explains the magic behind toolpaths, tools, post-processors, and how HyperDent “drives the car” for hundreds of different mills. You'll hear how materials get validated, why some ideas labs come up with are physically impossible, and why you should ALWAYS talk to your CAM provider before releasing new materials or components into the world. Jordan also shares a behind-the-scenes look at solving problems like angulated screw channels, milling lithium disilicate pucks, and HyperDent's upcoming work on milled dentures—including Ivoclar's Ivotion processes coming to open CAM. Whether you mill every day or still think CAM is just “putting a crown in a puck,” Jordan demystifies it all with humor, honesty, and more tech insights than we've ever had on the podcast at once. * Dental Labs—The Ivoclar (https://www.ivoclar.com/en_us) Flash Sale Is On! * From November 3rd to 14th, Ivoclar is bringing you unbeatable deals on the equipment that will set your lab up for success in 2026. * Upgrade your mill, your furnace, or expand your workflow—and save big while doing it! * Plus, when you purchase a milling machine (https://www.ivoclar.com/en_us/products/product-list?page=1&limit=12&filters=%5B%7B%22id%22%3A%22professions%22%2C%22advancedFilter%22%3Afalse%2C%22values%22%3A%5B%22Lab%22%5D%7D%2C%7B%22id%22%3A%22categories%22%2C%22advancedFilter%22%3Afalse%2C%22value%22%3A%22Digital%20Equipment%22%7D%5D), you'll get delivery, installation, and training—all included. That means your lab will be production-ready from day one. * But hurry—these savings vanish after November 14th! * Contact your Ivoclar sales rep today and power up your lab for the year ahead. Elvis and Barb are gearing up for their chat with the HyperDent Dude himself, Jordan Greenberg from FOLLOW-ME! Technology (https://www.follow-me-tech.com/). At LabFest, Elvis found out that every hyperDENT (https://www.follow-me-tech.com/hyperdent/) license comes with Template Editor Lite — a built-in feature that lets you make safe, customized tweaks to your milling strategies. Whether you want to prioritize surface quality or speed, this tool gives you the control to fine-tune your results while FOLLOW-ME! keeps everything validated and reliable. Because in the end, us lab techs love to tinker — and hyperDENT makes it easy to choose your own CAM-venture. Year-end chaos is here. Labs are slammed, deadlines are brutal, and mistakes are not an option. That's when dental technicians rely on the one thing that never quits: https://www.rolanddga.com/applications/dental-cad-cam. The DWX-53DC (https://www.rolanddga.com/products/dental/dwx-53dc-5-axis-dry-dental-milling-with-automatic-disc-changer) is a true workhorse—24-hour automated milling that keeps your lab running, your overhead down, and your ROI up. No redos. No downtime. Just consistent, precise results. Built on decades of Japanese engineering, Roland delivers the reliability that keeps labs sane, profitable, and on schedule. Finish the year strong with the mill you can trust. Choose Roland DGSHAPE. Precision. Reliability. Performance. Learn more at rolanddga.com Special Guest: Jordan Greenberg.

It's Halloween season… and things are getting scary in the world of Disc Golf!

This Week on The Hudson Valley Disc Golf Podcast: Corey, Alex, Randy, Evan, Jaimen, Tim and Erich join to recap the last week in Disc Golf. We go over all of the local leagues from the past week and Evan revisits last week's DisCap October Monthly @ Dove Creek, though his credentials as a reporter are questioned. We go over the Final results from the Summer Battle Royale in the AM division and Corey gives a recap of the Pro Final. Alex played the Ghoul's Fest at FDR and recounts his round. In New England Team Challenge action, The DisCaptains hosted Devil's Grove @ JPark. Jaimen and Corey talk about matchups and their rounds. Meanwhile the Lemonheads had their first ever, or inaugural, match in Massachusetts against Flatrock. We hear from Evan, Tim and Erich about the day and how it doesn't bother Erich in the slightest that he didn't pay into the Ace Pot. And because a team challenge match wasn't enough, Corey gives us insight into his round and the lead card action at Montgomery County and DisCap present The Blues at Burbine V driven by Innova. We finished it up with a Round of Disc or No Disc.Support the showSpecial Thanks to our Patreon Supporters: Branden Cline, Tim Goyette, Peter Hodge, Ryan Nelson, Kevin T. Kroencke, Brian Monahan, Corey Cook, Evan Parsley, Mark Bryan, Nick Warren, Jasan Lasasso, Justin Mucelli, Terry Hudson, Kyle Hirsch, Brian Bickersmith, Sparky Spaulding, Mike Schwartz, Erich Struna, William Byrne, Jeff Wiechowski, Sean Dollard, Jack Bradley, Marcia Focht and Justin Hickok.

Chiropractor Grant Elliott challenges everything you think you know about lower back pain in this conversation with Dr. Philip Ovadia. With over 3 million followers and 250 weekly consultations, Elliott breaks down why 97% of herniated discs recover without surgery, why your core strength has nothing to do with back pain, and how simple movement patterns can provide immediate relief.Elliott shares his evidence-based approach that contradicts traditional medical advice, explaining the anatomy of disc injuries and why repetitive movement—not rest—helps healing. He discusses the psychological components of chronic pain, proper sleep positioning, nutrition for spine health, and demonstrates the "do the opposite" principle that has helped thousands overcome years of suffering.From debunking decompression therapy myths to explaining why sitting isn't inherently bad, this interview provides practical tools for anyone dealing with back pain. Elliott also addresses when surgery might be necessary and shares his online rehabilitation program that's helping people worldwide avoid the operating table.Whether you're dealing with acute pain or have suffered for years, this conversation offers hope and actionable strategies based on current research rather than outdated medical assumptions.BIG IDEAMovement is medicine—find the right movements, the right exercises to alleviate lower back pain, because 97% of herniated discs recover without surgery when treated with proper rehabilitation.Grant Elliott Contact InfoWebsite: https://therehabfix.comSpecial Offer: go to REHABFIX on Instagram and message the word “podcast” to get a detailed self-diagnosis programSend Dr. Ovadia a Text Message. (If you want a response, you must include your contact information.) Dr. Ovadia cannot respond here. To contact his team, please send an email to team@ifixhearts.com Like what you hear? Head over to IFixHearts.com/book to grab a copy of my book, Stay Off My Operating Table. Ready to go deeper? Talk to someone from my team at IFixHearts.com/talk.Stay Off My Operating Table on X: Dr. Ovadia: @iFixHearts Jack Heald: @JackHeald5 Learn more: Stay Off My Operating Table on Amazon Take Dr. Ovadia's metabolic health quiz: iFixHearts Dr. Ovadia's website: Ovadia Heart Health Jack Heald's website: CultYourBrand.com Theme Song : Rage AgainstWritten & Performed by Logan Gritton & Colin Gailey(c) 2016 Mercury Retro RecordingsAny use of this intellectual property for text and data mining or computational analysis including as training material for artificial intelligence systems is strictly prohibited without express written consent from Dr. Philip Ovadia.

  review   This title was released in October 2025. It will be exclusively available to buy from the Big Finish website until 30 November 2025, and on general sale after this date. The Doctor makes an unexpected return trip to the planet Konzomia, this time with Sarah Jane Smith. The traumas of his previous visit, with Jo Grant, are apparently long forgotten.  Except that they are not... Can a long-defeated danger be rearing up again? And will the plight of a young British soldier, retreating to Dunkirk in 1940, be the catalyst for the unravelling of history?  The Doctor, Sarah and the Brigadier must embark upon a mission of mercy, with Jo Grant at its very heart. **Please note: the collector's edition CD box set is strictly limited to 1,500 copies** Brigadier Alistair Lethbridge-Stewart © Haisman & Lincoln and used under licence. With thanks to Hannah Haisman and Candy Jar Cover Art by Director Executive Producer Music by Producer Script Editor Sound Design by Written by Senior Producer   Product Format: 3-disc CD (jewel case in slipcover) Number of Discs: 3 Duration: 220 minutes Physical Retail ISBN: 978-1-80240-590-3 Digital Retail ISBN: 978-1-80240-591-0 Production Code: BFPDWDR0308    (The Doctor)  (Sarah Jane Smith)  (Brigadier Lethbridge-Stewart)  (Primod Zarrum / Beatrice / Corporal Hughes)  (Raelchun)  (Secretary Lemk)  (Empress Arahea / Ship)  (Terry Grant)  (Private Hawkins / Bates)  (Marianne)  (Jo Jones (Jo Grant))  (SS Sergeant Karl Müller/General Guderian)  (Bill) (Sergeant Croft)    

Marv and I continue our look at the next two discs of the "Power to the People" set before we take a bit of a break from this topic!     We review, compare and contrast the evening show, and look at the relationship between "New York City" (disc four) and the original version of the album.   

Join us for a Desert Planet Discs Bonus Track, where we chat all things Star Wars with fans from the world of entertainment. For this episode 'The Hipkiss Files' our guest is comedian Jon Hipkiss - and we chat all things comedy, Edinburgh Fringe, Star Wars collecting and more. Remember to tune in to Good Morning Tatooine, LIVE Sunday and Thursday evenings at 9.00pm UK, 4.00pm Eastern and 1.00pm Pacific on Facebook and YouTube and check out our Fantha Tracks Radio Friday Night Rotation every Friday night at 7.00pm UK for new episodes of The Fantha From Down Under, Planet Leia, Desert Planet Discs, Start Your Engines, Collecting Tracks, Canon Fodder and special episodes of Making Tracks, and every Tuesday at 7.00pm UK time for your weekly episode of Making Tracks. Subscribe and tune in to all of our shows at https://radio.fanthatracks.com And of course for all your Lucasfilm and Star Wars news 24/7, 365 days a year head on over to https://www.fanthatracks.com You can contact our shows and send in your listeners questions by emailing radio@fanthatracks.com or by leaving a comment on our social media feeds: https://www.instagram.com/fanthatracks https://www.facebook.com/FanthaTracks https://www.x.com/FanthaTracks https://www.threads.net/@FanthaTracks https://www.reddit.com/r/fanthatracks/ https://mastodon.social/@fanthatracks https://bsky.app/profile/fanthatracks.com https://www.pinterest.co.uk/fanthatracks/ https://fanthatracks.tumblr.com/ And be sure to check out our live streams and video content at: https://www.youtube.com/@FanthaTracksTV/ https://www.tiktok.com/@fanthatracks https://www.twitch.com/fanthatrackstv All of our links can be found at https://links.fanthatracks.com/

Today's live shows you how to measure recovery in a way that actually drives healing. We ditch the “how it feels today” yardstick and replace it with objective markers: technique you can repeat, aggravation-free training, and real-world load targets (e.g., why sitting can add ~20–40% more load vs standing and how to use that fact to set early milestones). We also clear up common traps: microdiscectomy “failed” vs what surgery actually does, test-vs-rehab (don't practise rounding), decompression & inversion tables as relief (not strength), and the mind–body conversation—use proof (better reps, better loads) to shrink fear.Start here → https://backinshapeprogram.com/start/Highlights:

Česká asociace discgolfu má velké plány, jak posunout svou turnajovou platformu – iDiscgolf. Nechala si vypracovat studii a chce si nechat vyvinout zbrusu nový web s cenovkou blížící se 2 milionům korun. Ale kde na to vezme finance? Na to jsme se ptali předsedy Výkonné rady Michaela Studničky. Nejen budoucnost iDiscgolfu je ale nejistá, i výstavní skříň českých soutěží – Czech Disc Golf Tour – v posledním roce nebyla tak úspěšná jako dříve. Zeptali jsme se tedy i na plány jednotlivých lig na příští rok. To nejsou ale jediné projekty, na kterých Výkonná rada pracuje. Budou se konat jedny z prvních trenérských kurzů III. třídy, dále pokračuje program Discgolf do škol a také se nám blíží konec mandátu členů VR. To vše očekávejte v rozhovoru s Míšou Studničkou.Rozhovorem ale nekončíme, hned po něm vyhlásíme konečné výsledky Falcon Clash of Discs!Odkazy:Trenérské kurzy III. třídy

Quick fixes can feel great—but they rarely heal a herniated disc or sciatica. In today's live we explain the 3 types of relief (what helps directly, what helps indirectly, and what feels good but harms), then show how real progress comes from strengthening: learning neutral-spine control first, then building load tolerance with squat/hinge patterns. We cover how to measure healing objectively (your exercises are the test), why “piriformis syndrome” is usually a red herring, smarter use of decompression (towel/bed, IDD tables), and practical Q&A on running, yoga/swimming, socks, inversion tables, sleep positions, and red flags.Start here → https://backinshapeprogram.com/start/Highlights:

Your body is trying to heal every day—nerves and discs included. Today's live shows how everyday habits (the way you sit, stand up, bend, and “rest”) often block that process, and what to do instead: start with technical control (learn to brace and keep the spine still), then build capacity with the Core 5 (Dead Bug, Marching Bridge, Squat, Hip Hinge, Step-Up) before adding load. We cover realistic timelines, why bed-rest backfires, when clinic tools (IDD/laser) are useful, and how to use objective milestones to know you're improving. Q&A includes spondylolisthesis priorities, “dips & bench?”, bird-dog vs dead bug, microdiscectomy timelines, NHS vs private care, acupuncture, DDD labels, side plank, and load targets (20% → 45% → 100% body-weight).Start here → https://backinshapeprogram.com/start/Highlights:

Welcome to The Testing Room where three of the gaming industry's best consultants (to never consult on a game) get together to talk about the games this week. This week Alex gets into Super Mario RPG, Preston copies Alex and gets a PS3, Christian talks about the Dragon Ball Fighterz being kept alive, we reminisce about demo discs and more! Don't forget to send comments and questions to testingroompod@gmail.com or comment down below. Also don't forget to follow us on Twitch @ twitch.tv/testingroomlive and watch on YouTube @ youtube.com/@thetestingroom

What do you do when your body forces you to hit pause?In this episode, I share my recent battle with back pain that quite literally knocked me off my feet. From the frustration of not being able to move, to sitting with a spinal specialist and hearing words like ‘bulging discs', it's been a humbling reminder that none of us are invincible.I'll talk about the treatments I've considered, the mental rollercoaster of dealing with injury, and the gratitude I've found through support from family, friends, and my community. More than anything, this experience has shown me that setbacks can become powerful opportunities to learn, adapt, and move forward in a smarter way.If you've ever felt stuck by injury or just life, I think this conversation will give you some perspective you can carry into your own journey.Episode Timeline:0:00 – Episode Preview 1:32 – Podcast Intro2:43 – Back pain knocks me down3:25 – How it happened (ego lifting + deadlifts)5:10 – Living with pain and frustration7:15 – Overwhelmed by too many treatment options9:40 – “Even professionals get confused”11:30 – Nobody has it all together13:55 – MRI results explained simply16:20 – Considering regenerative medicine18:40 – Lessons in gratitude and ego22:30 – Training smarter with core stability26:00 – Injuries as opportunities to pivot28:45 – Learning to be vulnerable and ask for help30:45 – Community support and closing thoughts30:45 – Podcast OutroLinks & Resources:Connect with Ben on Instagram: https://www.instagram.com/bodysystemscoaching/Learn more about Ben's coaching program: www.bodysystems.comSubscribe to the Smart Nutrition Made Simple Show on Apple Podcasts - https://podcasts.apple.com/us/podcast/the-smart-nutrition-made-simple-show-with-ben-brown/id1244912234 Spotify - https://open.spotify.com/show/4H8vUlwYvKcAXZOv84sFgT Youtube - https://www.youtube.com/@bodysystemscoaching Book Free Nutrition Strategy Call - https://bodysystems.com/free-strategy-call/

Trying to be positive, the tyranny of Ellen DeGeneres, Jared the jerk off, a couple scenes for you, a couple very worthwhile thrillers,and a good one from Goodall. Stuff mentioned: My So-Called Life (1994), Tron: Aeres (2025), Tron (1982), Scarecrow and Mrs. King (1983-1987), Discs of Tron (1983), Bee Gees "More Than a Woman" (1977), Electric Light Orchestra "Yours Truly, 2095" (1981), Electric Light Orchestra Time (1981), The Substance (2024), Mulholland Drive (2001), Somnium (2024), Ick (2025), The Blob (1988), Night of the Creeps (1986), The All-American Rejects "Swing, Swing" (2002), The All-American Rejects The All-American Rejects (2002), and Secondhand Serenade "Fall for You" (2008).

SUBMIT YOUR QUESTIONS HERE: https://forms.gle/yQa3w8U27LPMxJWn6 Use Code "inthebag" To Get $5 Off Virtual Lessons With Robbie Here: https://foundationdiscs.com/products/virtual-lesson-with-robbie-c?_pos=1&_psq=vir&_ss=e&_v=1.0 Make sure to follow us on Instagram: https://www.instagram.com/inthebagpod Check Out The New ITB Discs and Merch Here: https://foundationdiscs.com/collections/in-the-bag Join the In The Bag community to browse other community member's bags. View Brad and Robbie's Bags Here: https://www.discrpm.com/communities/in-the-bag-podcast Try The Hyzer Club Free Trial Here: Patreon: http://patreon.com/foundationdiscgolf Foundation Disc Golf: http://youtube.com/foundationdiscgolf Follow Foundation: http://instagram.com/foundationdiscgolf http://twitter.com/foundationdg http://facebook.com/foundationdiscs http://discord.gg/foundationdiscgolf http://reddit.com/r/FoundationDiscGolfSubscribe ► http://bit.ly/FoundationPodcasts Check out the Store: http://foundationdiscs.comJoin this channel to get access to perks: https://www.youtube.com/channel/UCeKH-1qpTujlCDHYaIfS_8Q/join Subscribe ► http://bit.ly/FoundationPodcasts Check out the Store: http://foundationdiscs.com Patreon: http://patreon.com/foundationdiscgolf Foundation Disc Golf: http://youtube.com/foundationdiscgolf Disc Reviews: http://youtube.com/c/FoundationDiscGolfReviews Join our Facebook group: http://facebook.com/groups/317249770164945 Follow Us: http://instagram.com/foundationdiscgolf http://twitter.com/foundationdg http://facebook.com/foundationdiscs http://discord.gg/foundationdiscgolf http://reddit.com/r/FoundationDiscGolf Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

Jiunta takes a deep dive into the three most common sources of low back pain: muscle and ligament strain, disc herniation, and age-related spinal “degeneration.” He breaks down how to recognize each, what tissue healing actually looks like, and how to train or coach through them.  PSL1 Registration is now LIVE. Sign up Now At https://www.pre-script.com/psl1 FREE Coach's Field Guide: https://www.pre-script.com/coachs-field-guide We've got a new sponsor! Marek Health is a health optimization company that offers advanced blood testing, health coaching, and expert medical oversight. Our services can help you enhance your lifestyle, nutrition, and supplementation to medical treatment and care. https://marekhealth.com/rxd Code RXD Don't miss the release of our newest educational community - The Pre-Script ® Collective! Join the community today at www.pre-script.com. For other strength training, health, and injury prevention resources, check out our website, YouTube channel, and Instagram. For more episodes, subscribe and tune in to our podcast. Also, make sure to sign up to our mailing list at www.pre-script.com to get the first updates on new programming releases. You can also follow Dr. Jordan Shallow and Dr. Jordan Jiunta on Instagram! Dr. Jordan Shallow: https://www.instagram.com/the_muscle_doc/ Dr. Jordan Jiunta: https://www.instagram.com/redwiteandjordan/ Intro (00:00:00) Why Low Back Pain Is So Common (00:03:33) Three Buckets We'll Cover (00:04:20) Strain/Sprain, What's Happening (00:04:46) How It Feels: Guarding, Spasm, Local Pain (00:06:18) Strain vs. Disc: Local vs. Radiating (00:08:47) Managing Strains: “Rest” Done Right (00:10:15) Progressing Load Over 6–12 Weeks (00:11:28) Compensations & Early Parasympathetic Work (00:13:08) Listening to Subjective Feedback (00:15:40) Disc Herniation: Mechanism & Anatomy (00:19:35) Why Nerve Symptoms Hit Hard (00:23:46) Acute Management: Bias, ROM, Relief Positions (00:26:04) Core Bracing & McGill-Style Progressions (00:29:54) Hips, Rotation & Taking Load off Lumbar Spine (00:31:06) “Degenerative” Changes Explained (00:34:46) When It Matters & Why Movement Protects (00:37:14) Program Priorities (00:39:18) The Playbook (00:41:18)

Many people who have more than a passing interest in the UFO subject might be aware that the scene in Steven Spielberg's 1977 movie, Close Encounters of the Third Kind, where several UFOs go speeding by the main character's stalled car, followed by police cars in hot pursuit, was based on a real case. This was the 1966 incident where police officers Dale Spaur and Wilbur “Barney” Neff reportedly chased a single UFO at high speed across the state of Ohio into Pennsylvania, with other officers joining them in the chase. However, another scene in the movie, where a house occupied by a mother and son is flooded with light from a UFO, was also inspired by a real case, but this one is not nearly so well known.The front-page headline of the November 1963 APRO Bulletin is “Family Beseiged [sic] by Discs.” According to the article, on October 21, 1963, at his ranch near Tranca, Argentina, Antonio de Moreno was woken up by a fifteen-year-old employee who told him there seemed to have been an accident at the railway tracks about a half mile away from the house, as, in the reporter's words, “there was a lot of light and people moving around at that location.” Read more →Thank you for Supporting Us! ~ Stay Connected!

WiscoJazz-Cast Episode 237 mixed by dj lukewarm Episode Two Hundred and Thirty Seven features Originals & Remixes from Kruder & Dorfmeister's K&D Session™... 01 - Kruder & Dorfmeister - Boogie Woogie [!K7] 02 - David Holmes - Gone [Go! Discs] 03 - David Holmes - Gone (K&D Session™) [!K7] 04 - Sofa Surfers - Sofa Rockers [MCA Records] 05 - Sofa Surfers - Sofa Rockers (Richard Dorfmeister Mix) [!K7] 06 - Rockers Hi-Fi - Going Under [Warner Bros Records] 07 - Rockers Hi-Fi - Going Under (Evil Love And Insanity Dub) [!K7] 08 - Rockers Hi-Fi - Going Under (K&D Session™) [!K7] 09 - Lamb - Trans Fatty Acid [Fontana] 10 - Lamb - Trans Fatty Acid (K&D Session™) [!K7] 11 - Rainer Trüby Trio - Donaueschingen [Compost Records] 12 - Rainer Trüby Trio - Donaueschingen (Peter Kruders Donaudampfschifffahrtsgesellschaftskapitanskajutenremix) [!K7] 13 - Bone Thugs N Harmony - 1st Of Tha Month [Ruthless] 14 - Bone Thugs n Harmony - 1st Of Tha Month (K&D Session™) [!K7] 15 - Knowtoryus - Bomberclad Joint [Compost Records] 16 - Count Basic - Speechless [Spray Records] 17 - Count Basic - Speechless (Drum n Bass) [!K7] 18 - Roni Size - Heroes [Talkin' Loud] 19 - Roni Size - Heroes (Kruder's Long Loose Bossa) [!K7] 20 - Depeche Mode - Useless [Mute] 21 - Depeche Mode - Useless (K&D Session™) [!K7] 22 - Bomb The Bass - Bug Powder Dust [4th & Broadway] 23 - Bomb The Bass feat. Justin Warfield - Bug Powder Dust (Kruder & Dorfmeister Session Remix) [!K7] Hope you enjoy. -dj lukewarm https://linktr.ee/djlukewarm http://djlukewarm.com http://hearthis.at/djlukewarm http://www.mixcloud.com/djlukewarm http://djlukewarm.podomatic.com https://soundcloud.com/wiscojazz http://www.youtube.com/WiscoJazzCast RSS: http://djlukewarm.podomatic.com/rss2.xml

--{ "The Banks of Think Tanks: Adventure of Our Future, now Caged, Forlorn, The Future was Planned Before We Were Born"}-- All the different CTTM channels and sites, ways to support. - Are we looking at an elaborate theatre piece when we examine 'medical freedom' and the C-19 dissident movement? - Why is the loss of hope a good thing? - The end of summer. - Global Warming; spraying the skies. - Think-Tanks, Projections - Darwinian Obsolescence - In a shared culture with common beliefs you need very little policing. - Financing Wars, Taking Over Resources - Royal Institute for International Affairs - People want to belief that rulers have an affinity for those they rule over. - The gradual takeover of education, communist-style. - New Normals - Artificial Intelligence (AI) will Be Running Your Lives - Chinese Social Credit System - Universal Basic Income - Charles Galton Darwin's book The Next Million Years; Manhattan Project; change our intellectual and moral nautres through a hormonal injection. - George Bernard Shaw, Man and Superman; we must adapt to a new scientific era and those who cannot adapt should be extinct. - Creed, Religion, Sustainability - Upgrade your memory with a surgically implanted chip. - Please Visit www.cuttingthroughthematrix.com to Order Books and Discs and to Support these Talks.

We're joined by games journalist and author Aaron Potter to chat about his new book, 50 Indie Games That Changed the World. From the roots of the Indie scene with the 80's bedroom coders, the revival of lost genres like FMV games, and how modern indie titles are keeping classic computers and consoles alive. 50 Indie Games That Changed The World: https://tinyurl.com/4s3y5p27 Contents: 00:00 - The Week's Retro News Stories  37:29 - Aaron Potter Interview Please visit our amazing sponsors and help to support the show: Liverpool Gaming Market: https://www.liverpoolgamingmarket.com/ Bitmap Books - https://www.bitmapbooks.com Check out PCBWay at https://pcbway.com for all your PCB needs Take your business to the next level today and enjoy 3 months of Shopify for £1/month: https://shopify.co.uk/retrohour We need your help to ensure the future of the podcast, if you'd like to help us with running costs, equipment and hosting, please consider supporting us on Patreon: https://theretrohour.com/support/ https://www.patreon.com/retrohour Get your Retro Hour merchandise: https://bit.ly/33OWBKd Join our Discord channel: https://discord.gg/GQw8qp8 Website: http://theretrohour.com Facebook: https://www.facebook.com/theretrohour/ X: https://twitter.com/retrohouruk Instagram: https://www.instagram.com/retrohouruk/ Bluesky: https://bsky.app/profile/theretrohour.com Twitch: https://www.twitch.tv/theretrohour Show notes Vectrex Mini Prototypes Showcased At Gamescom: https://tinyurl.com/mu798csw The A1200 Revealed At Gamescom: https://tinyurl.com/2zydz45m He-Man And The Masters Of The Universe: https://tinyurl.com/2udcvjjf Cubix: 3D Platformer For The Spectrum: https://yrgb.ru/ Bubsy 4D: https://tinyurl.com/2r9pa3vy

Throwbacks are where I re-release old episodes from the archives. So don't worry if you have heard it already, as 'New episodes' will continue to come out on Sundays. To get some of the old episodes heard.~~~Tonight's guest is Trent from Long Island, New York, and he will be sharing his experiences beginning with the Paranormal when he would see cats, and a Lady in his house when he was young. And then on to a disc-shaped object that appeared to be following the car he was travelling in at 9-years-old, and a sighting of a UFO in 2019. These events that Trent believed led him on a path to a spiritual awakening using the practice of meditation.More information on this episode on the podcast website:https://ufochroniclespodcast.com/ep-152-shelter-island-discs/Want to share your encounter on the show?Email: UFOChronicles@gmail.comOr Fill out Guest Form:https://forms.gle/uGQ8PTVRkcjy4nxS7Podcast Merchandise:https://www.teepublic.com/user/ufo-chronicles-podcastHelp Support UFO CHRONICLES by becoming a Patron:https://patreon.com/UFOChroniclespodcastX: https://twitter.com/UFOchronpodcastThank you for listening!Please leave a review if you enjoy the show.Like share and subscribe it really helps me when people share the show on social media, it means we can reach more people and more witnesses and without your amazing support, it wouldn't be possible.Become a supporter of this podcast: https://www.spreaker.com/podcast/ufo-chronicles-podcast--3395068/support.

Throwbacks are where I re-release old episodes from the archives. So don't worry if you have heard it already, as 'New episodes' will continue to come out on Sundays. To get some of the old episodes heard.~~~Tonight's guest is Trent from Long Island, New York, and he will be sharing his experiences beginning with the Paranormal when he would see cats, and a Lady in his house when he was young. And then on to a disc-shaped object that appeared to be following the car he was travelling in at 9-years-old, and a sighting of a UFO in 2019. These events that Trent believed led him on a path to a spiritual awakening using the practice of meditation.More information on this episode on the podcast website:https://ufochroniclespodcast.com/ep-152-shelter-island-discs/Want to share your encounter on the show?Email: UFOChronicles@gmail.comOr Fill out Guest Form:https://forms.gle/uGQ8PTVRkcjy4nxS7Podcast Merchandise:https://www.teepublic.com/user/ufo-chronicles-podcastHelp Support UFO CHRONICLES by becoming a Patron:https://patreon.com/UFOChroniclespodcastX: https://twitter.com/UFOchronpodcastThank you for listening!Please leave a review if you enjoy the show.Like share and subscribe it really helps me when people share the show on social media, it means we can reach more people and more witnesses and without your amazing support, it wouldn't be possible.Become a supporter of this podcast: https://www.spreaker.com/podcast/ufo-chronicles-podcast--3395068/support.

Well, we're back for another riveting eposide. Keith continues working on his floating cabinet collab with Paul Jasper from Copper Pig, but is continuing the work back in his shop, on his own. Which usually means that progress is, well, not moving along quickly. LOL. And Jason follows in Keith's footsteps by spending a ridiculout amount of time on some wacky jigs for some really cool end table legs. And plenty more! Be sure to check out Bits & Bits at www.bitsbits.com and use coupon code MORSELS15 to save 15% on your order of router and/or CNC bits. Be sure to hit up Katz-Moses Tools at www.KMTools.com - cool tools at a fair price. If it's on their website, it's in Jonathan's apron. www.kmtools.com **And check out the new Katz Moses aluminum channel French Cleat system with some bad azz 3D printed accessories that lock in place!! Say whaaaa?!?!?**WTB Woodworking has a new giveaway that includes almost $1000 in Wagner Moisture Meter gear! The link for the giveaway will be: https://www.wtbwoodworking.com/giveaway , so go sign up and win yourself some sweet kit! This giveaway is live from 6/23/25 to 9/19/25. **Check out WTB Woodworking new store at 390 Pike Road, Unit 2, Huntingdon Valley, PA for lumber, slabs, woodworking tools and MORE!! Or shop online and earn yourself some Burkell bucks for every dollar you spend!Help us support Grit-Grip!! A revolutionary new breed of double-sided sanding sponges that we both LOVE! Check it out at https://grit-grip.com/ and use code "shopsounds" at checkout to get a free sanding block!The Bourbon Blade: https://www.bourbonmoth.com/shop/p/the-bourbon-blade-original-pocket-chiselIf you'd like to support us on Patreon and have access to our irreverent aftershow, you can sign up here: https://www.patreon.com/shopsoundspodcastYou can find us on Instagram, Youtube, Facebook and TikTok (maybe): Bourbon Moth Woodworking and Keith Johnson Woodworking

Welcome to the SHIRO! SHOW! news updates! This week, we'll be discussing: - Under the Microscope: Casper - Android Version of Yaba Sanshiro Adds RetroAchievements - GunBlaze S #BestOfSaturn - Saturn MiSTer Core Now Passes Every Test - SHIRO! Adds Support for NetLink Discord Messaging with Discross - Taki Udon's SuperStation One Dock Will Support Saturn Disc Loading     Follow us on our social media sites: Facebook: https://www.facebook.com/PlaySegaSaturn Twitter: https://mobile.twitter.com/playsegasaturn Website: https://www.segasaturnshiro.com/ Buy our merch at: https://segasaturnshiro.threadless.com/ Buy issue #1 of SHIRO Magazine: https://www.segasaturnshiro.com/shiro-magazine/ Support us on our Patreon at: https://www.patreon.com/shiromediagroup Join our Discord to discuss translation patches, Saturn obscurities, and all things SEGA Saturn!: https://discord.gg/SSJuThN

Thanks for checking out the latest episode. Please rate, review or leave a comment on your favorite podcasting app. Instagram: Door_Disc_Golf and Night_Owls_PodDoor Disc Golf Online: https://doordisc.com/Door Disc Golf YouTube: https://www.youtube.com/@doordiscgolf

In this episode, we talk about and play the Bally Midway classic from 1983, Discs of Tron. We talk about the different cabinets, our gameplay strategies and all the cool details that this game has to offer. Enjoy!

Thanks for checking out the latest episode. Sorry for the technical difficulties. Please like, subscribre and rate us on your favorite streaming platform.Instagram: Door_Disc_Golf and Night_Owls_PodDoor Disc Golf Online: https://doordisc.com/Door Disc Golf YouTube: https://www.youtube.com/@doordiscgolf

Carl and Leroy are back with more music and chat on all things Celebration, May 4th, Andor and more. With music from NelsonTYC, Blues Harvest, Jeremy Brauns, Mark Rolfe and The Threepios we'll have you dancing like Mon Mothma at a wedding, so sit back and join us for another spin around the musical galaxy far, far away.... Remember to tune in to Good Morning Tatooine, LIVE Sunday evenings at 9.00pm UK, 4.00pm Eastern and 1.00pm Pacific on Facebook, YouTube and Twitch and check out our Fantha Tracks Radio Friday Night Rotation every Friday at 7.00pm UK for new episodes of The Fantha From Down Under, Planet Leia, Desert Planet Discs, Start Your Engines, Collecting Tracks, Canon Fodder and special episodes of Making Tracks, and every Tuesday at 7.00pm UK time for your weekly episode of Making Tracks. https://www.youtube.com/@FanthaTracksTV/ https://links.fanthatracks.com/ https://link.chtbl.com/fanthatracksradio www.instagram.com/fanthatracks www.facebook.com/FanthaTracks www.twitter.com/FanthaTracks www.pinterest.co.uk/fanthatracks/ www.fanthatracks.tumblr.com/ www.tiktok.com/@fanthatracks www.twitch.tv/fanthatracks www.threads.net/@FanthaTracks

Have an L4-L5 or L5-S1 herniated disc and feel like nothing is working..WATCH THIS ►► FREE GUIDE: How to create the perfect workout that won't cause more pain, damage or flare-ups while building strength confidently == www.fitness4backpain.com/painfreetraining ►► Book a FREE Relief Strategy Session with me https://fitness4backpain.mykajabi.com/SPAP?video=Gb09jZKTc1o Have an L4-L5 or L5-S1 herniated disc and feel like nothing is working?You've probably tried injections, pain meds, stretching routines, or even considered surgery—yet you're still living with daily pain, numbness, or weakness. The truth? Most traditional treatments only treat the symptoms. They don't change how your nervous system responds to movement or rebuild trust in your body. In this video, I'll walk you through a NEW, science-backed method that's helped my clients heal chronic disc pain—without surgeries, drugs, or endless therapy visits. We'll cover:✔ Why your back pain keeps coming back✔ The 3-phase method to calm your nervous system and restore pain-free movement✔ Gentle steps you can start using today This isn't a quick fix—but it's the real fix if you want lasting relief and freedom to move again. Enjoy! -William LOVING THIS CONTENT? HERE'S WHERE YOU CAN GET MORE! ►► FREE GUIDE: How to create the perfect workout that won't cause more pain, damage or flare-ups while building strength confidently == www.fitness4backpain.com/painfreetraining ►► Book a FREE Relief Strategy Session with me to see how we can heal your back for good https://fitness4backpain.mykajabi.com/SPAP?video=Gb09jZKTc1o *Affiliate Disclaimer: Affiliate links allow you to find the items mentioned in this video or other helpful resources and support the channel at no additional cost to you. You, the viewer, are not obligated to use these links. All content on this channel is for educational purposes only. Do not take the suggestions or advice of any of the videos posted under the Fitness 4 Back Pain channel as medical advice. Please consult with your doctor about your back pain.

Vidcast: https://www.instagram.com/p/DMA86yVtFo6/DEWALT Elite Series 4.5-inch 40G T27 High Density Grinder Flap Disc have ceramic cloth abrasive flaps that detach during use leading to serious lacerations and other injuries. These grinder discs are used with angle grinders for heavy-duty work.  Affected are models DWA8280HRT and DWA8280RT, with date codes from 2024-36 to 2024-48.About 17,680 units were sold nationwide at industrial supply stores including Grainger, Fastenal, and Airgas, as well as online at Amazon.com, between September 2024 and May 2025.Stop using these recalled flap discs. To receive a refund, visit the DEWALT website at dewalt.com/support/safety-notices-and-recalls/flap-disc-recall. You'll need to write “Recall” on the disc, upload a photo, and certify that it's been thrown away. For more information, call DEWALT at 1-800-990-6421 or email the company at recall@sbdinc.com.https://www.cpsc.gov/Recalls/2025/DEWALT-Recalls-Grinder-Flap-Discs-Due-to-Laceration-and-Injury-Hazards#dewalt #grinder #discs #detach #lacerations #recall

In this episode, Cherie Hoeger (CEO & co-founder of Saalt) breaks down the “reusable revolution” in period care—menstrual cups, discs, and patented leak-proof underwear—and shows how a B-Corp can combine product innovation with a global mission to end period poverty. You'll hear practical how-tos, pelvic-floor tips, and a candid look at building a fast-growing fem-tech brand while raising six kids.Timestamps00:00 – 01:00 | Why disposable pads can't solve period poverty01:00 – 04:00 | Meet Cherie & Saalt's reusable mission04:00 – 08:30 | From “diaper-feel” to patented thin-dry underwear08:30 – 17:30 | Live demo: folding, inserting & removing cups vs. discs17:30 – 21:00 | Pelvic-floor support, prolapse & bladder leaks21:00 – 25:30 | 1 % give-back, 130 k donations in 50 countries25:30 – 33:00 | Founder life: in-office preschool & work-life integration33:00 – 38:00 | Hanky Panky collab, retail rollout (Target, Whole Foods, REI)38:00 – 44:00 | Packaging that makes periods “cart-worthy”44:00 – end | Vision: bring Saalt to every girl & end period povertyKey Points• Reusable > Disposable – Cups & discs hold 3-6× a tampon, last 10 + years, and slash monthly costs and waste. • Patented Period Underwear – Saalt spent 3½ years engineering the thinnest, driest tech on the market—now powering Hanky Panky's Confidence Panty line. • Pelvic-Floor Friendly – Discs sit in the posterior fornix (no suction), making them ideal for prolapse, IUDs, heavy lifters, and “sneeze leaks.” • Life-Changing Donations – 130 k products placed in 50 countries; cups keep girls in school and women at work for 10 years on a single purchase. • Customer “Saalt Coaches” – Real humans (not chat-bots) guide users through fit, folds, leaks, PCOS, endo, and more. • Family-First Startup – Cherie & her husband built an on-site preschool and a strict 90-minute “power morning” to juggle six kids and a scaling brand. • Retail Proof – Instagram-worthy packaging helped Saalt hit Target shelves in year 2; now also in Whole Foods, REI, Walmart Teens, and Walgreens.Deep DivesThe Cup & Disc Advantage12-hour wear, medical-grade silicone, hypoallergenic.Discs allow mess-free period sex and added pelvic support.“It's not bigger than a baby's head—yes, it fits!”Underwear Tech & Hanky PankyUltra-thin absorbent gusset keeps the surface bone-dry.Holds 3–6 pads' worth yet feels like everyday lace lingerie.Launched on International Women's Day; sold out first run.Ending Period Poverty—Reusable or BustDisposable donations create endless cost and waste cycles.Cups + education end absenteeism for a decade on ~$30.Saalt targets eight high-need regions; 95 % adoption rate.Pelvic-Floor & Athletic UseDisc + period underwear combo recommended for marathoners.Cups can even outperform pessaries for some bladder-support users.Work-Life Integration BlueprintReplace “balance” with optimization.Morning ritual: reading, strength training, two mission-critical tasks before email.In-office preschool boosts retention & gender equity.Future VisionGlobal accessibility—“Saalt in every country.”Scale 1 % give-back to eradicate period poverty.Keep innovating where stigma once stalled progress (packaging, education, tech).Notable Quotes“Period poverty will never be solved by disposable products.” – Cherie Hoger“We're not selling pads or cups—we're selling confidence.”“A cup in your purse means no more emergency tampon runs.”Find Saalt: saalt.com | Amazon | Target | Whole Foods | REI | Walmart (Teen line)

--{ "BIT and City of Pigs"}-- What is going on in your area with Smart City infrastructure? - Cass Sunstein (Nudge) and his wife Samantha Power (USAID, former US ambassador to United Nations) - Plato's Republic. What is a "healthy city"? - Alan Watt "BIT: Free Thought Buster, Opinion Adjuster" - Part 2, Sept. 9, 2018 - Creating Internet Addiction - Planned Global Society - Please Visit My Websites to Order Books and Discs and to Donate - Cities are a Trap - Nudged and Guided into Conforming - What is Freedom? - We're Given Front Men, Stars - The Elite are Unconventional - The Pettiness of Humans - If Voting Worked it Would've Been Banned - Cyborg Technology - Celebrity, Power - Every Year Countless Studies are Done on the Public - Very Easy to Change Society - Bernays - Behaviourists Design Curriculum and Teacher's Toolkits - Aldous Huxley Talked about Techniques that Would Change People's Behaviour in Ways that Wouldn't Be Good for Them - BIT, Behavioural Insights Team - Behavioural Insights (BI) is Global, with Over 200 Teams Working in Countries around the World - BIT Works with Doctors to Discourage Them from Prescribing Antibiotics - Euthanasia, Do Not Resuscitate - Frankenfoods - Google, Alphabet, DeepMind - Agenda 21 - Jigsaw - Documentary, The Weight of Chains - Cass Sunstein - Canada's Behavioural Insights Group (BIG) - Uniformity - The Final Frontier is Your Mind.

Is death the end, or the beginning of something even more magical?In this enlightening episode of Uncover Your Magic, Ashley sits down with Julie Ryan, a psychic, medical intuitive, and bestselling author of "Angelic Attendance," to explore what actually happens when we transition from this life to the next. Julie brings decades of experience scanning bodies, connecting with spirits, and teaching others how to unlock their own "buffet of psychicness."Julie shares her incredible story of how she went from surgical device entrepreneur to energy healer and spiritual communicator. She explains the 12 Phases of Transition, how to communicate with dying loved ones (and even pets), and how spirit works through us to support healing, bring peace, and in some cases reverse disease. You'll also learn the surprising role our maternal ancestors play at the time of death, along with why "hopium" might be the most powerful medicine of all.Whether you're grieving, exploring, or stepping into your own intuitive gifts, Julie's grounded wisdom and extraordinary experiences will expand your understanding of life, death, and the unseen connections in between.This episode offers clarity, comfort, and a new way of looking at what comes next. A must-listen for anyone who longs for peace, guidance, and proof that love never dies.Episode Takeaways:08:30 How she went from inventor and businesswoman to intuitive healer (by following the breadcrumbs of curiosity)12:10 Julie explains how she “scans” people like a human MRI to identify imbalances and help the body heal.18:27 Julie shares how maintaining a high-frequency lifestyle influences healing, joy, and intuition.21:40 Healing Dogs, Discs & Bone Spurs. A behind-the-scenes at Julie's energetic work on Ashley's dog Harley31:25 How Julie Sees Past Lives34:44 The 12 Phases of Transition Explained41:14 Do We Live Many Lives At Once?53:05 Your Guardian Angel Has a Name. Julie reveals how we can connect with themConnect with Julie Ryan:WebsiteInstagramYouTubeListen to her podcast: Ask Julie RyanClaim your FREE copy of Angelic Attendants!Let's Connect!WebsiteFacebookInstagram Hosted on Acast. See acast.com/privacy for more information.

Get Started With Muscle Activation Techniques® To Keep Your Muscles Strong & Functioning Well: https://www.matschaumburg.com If you have symptoms related to disc issues in your spine, there is some information that is often left unsaid about your discs. While many people have issues with their discs, not everybody has symptoms related to them. On this week's episode of the Exercise Is Health® podcast, we are explaining why that may be and how you can use this information to start helping yourself. Disc issues can create a number of different problems and symptoms, but when you understand some basic information that often is not discussed about discs, you can give yourself a tremendous boost towards resolving your problems and symptoms. That's exactly what you'll learn in this conversation. Check out all the details in this week's episode! Ready to schedule your first Muscle Activation Techniques® session with us? Click here to get started: http://vagaro.com/muscleactivationschaumburg/services Looking for custom workout programming that gets designed to your exact specifications to build your strength and athleticism? Sign up for PRO Strength & Performance Programming: https://www.charliecates.com/programming Would you like to have our guidance implementing the 4 Exercise For Life Principles while you workout? Join the Exercise For Life Membership for free for 30 days! Just head to www.exerciseforlifestudios.com to get started! Did you find this episode helpful? Let us know by leaving us a rating and review on the following platforms: – Apple Podcasts: https://podcasts.apple.com/us/podcast/exercise-is-health/id1330420565 – Spotify: https://open.spotify.com/show/6H1CneHjsPiPStrAeFTP25?si=X1IuXkp0T1KCv3gCtt3j5g  Want to grab a free copy of our best-selling book, “The Exercise For Life Method”? Click here to order yours while copies are still available! www.exerciseforlifemethod.com Just cover the cost of shipping and handling to have it delivered right to you. Follow us on Instagram for more exercise tips and content about MAT here: – Muscle Activation Schaumburg: @muscleactivationschaumburg  – Julie Cates: @julcates  – Charlie Cates: @charliecates

In this episode, we head to Christchurch, New Zealand, where Daryl recalls two powerful and unexplained encounters, The first took place in 1973 during a regular school day at Roydvale Primary. Without warning, three silent silver discs appeared in the sky above the school. The sky changed in an instant, the world went quiet, and time seemed to stop. Dozens of students and teachers stood frozen, watching the objects pass overhead. Then, just as suddenly, everything returned to normal, no one spoke about it afterward, not for years.The second event happened sometime later, not far from the same spot. During a walk through a familiar paddock, Daryl and his brother Glenn came across a massive structure that hadn't been there before. It had no doors, no windows, and no explanation, and the next morning it was gone.More information on this episode on the podcast website:https://ufochroniclespodcast.com/ep-337-the-roydvale-school-incident/Hidden Cults (Promo)It is a documentary-style podcast that digs deep into the world's most extreme, elusive, and explosive fringe groups. Listen on all podcast apps: Spotify: https://open.spotify.com/show/4Q0kbgXrdzP0TvIk5xylx1Apple Podcasts: https://podcasts.apple.com/us/podcast/hidden-cults/id1816362029If you enjoy this podcast, please support the show with a virtual coffee:https://ko-fi.com/ufochroniclespodcastFollow and Subscribe on X to get ad free episodesX: https://x.com/UFOchronpodcast/Want to share your encounter on the show?Email: UFOChronicles@gmail.comOr Fill out Guest Form:https://forms.gle/uGQ8PTVRkcjy4nxS7Podcast Merchandise:https://www.teepublic.com/user/ufo-chronicles-podcastHelp Support UFO CHRONICLES by becoming a Patron:https://patreon.com/UFOChroniclespodcastAll Links for Podcast:https://linktr.ee/UFOChroniclesPodcastThank you for listening!Like share and subscribe it really helps me when people share the show on social media, it means we can reach more people and more witnesses and without your amazing support, it wouldn't be possible.Become a supporter of this podcast: https://www.spreaker.com/podcast/ufo-chronicles-podcast--3395068/support.

In this episode, we head to Christchurch, New Zealand, where Daryl recalls two powerful and unexplained encounters, The first took place in 1973 during a regular school day at Roydvale Primary. Without warning, three silent silver discs appeared in the sky above the school. The sky changed in an instant, the world went quiet, and time seemed to stop. Dozens of students and teachers stood frozen, watching the objects pass overhead. Then, just as suddenly, everything returned to normal, no one spoke about it afterward, not for years.The second event happened sometime later, not far from the same spot. During a walk through a familiar paddock, Daryl and his brother Glenn came across a massive structure that hadn't been there before. It had no doors, no windows, and no explanation, and the next morning it was gone.More information on this episode on the podcast website:https://ufochroniclespodcast.com/ep-337-the-roydvale-school-incident/Hidden Cults (Promo)It is a documentary-style podcast that digs deep into the world's most extreme, elusive, and explosive fringe groups. Listen on all podcast apps: Spotify: https://open.spotify.com/show/4Q0kbgXrdzP0TvIk5xylx1Apple Podcasts: https://podcasts.apple.com/us/podcast/hidden-cults/id1816362029If you enjoy this podcast, please support the show with a virtual coffee:https://ko-fi.com/ufochroniclespodcastFollow and Subscribe on X to get ad free episodesX: https://x.com/UFOchronpodcast/Want to share your encounter on the show?Email: UFOChronicles@gmail.comOr Fill out Guest Form:https://forms.gle/uGQ8PTVRkcjy4nxS7Podcast Merchandise:https://www.teepublic.com/user/ufo-chronicles-podcastHelp Support UFO CHRONICLES by becoming a Patron:https://patreon.com/UFOChroniclespodcastAll Links for Podcast:https://linktr.ee/UFOChroniclesPodcastThank you for listening!Like share and subscribe it really helps me when people share the show on social media, it means we can reach more people and more witnesses and without your amazing support, it wouldn't be possible.Become a supporter of this podcast: https://www.spreaker.com/podcast/ufo-chronicles-podcast--3395068/support.

Welcome to a solo Q&A with Jiunta where biomechanics, rehab, and bad Instagram questions collide. Jiunta dives deep into foot mechanics, disc injuries, unilateral vs bilateral training, and why chasing “optimal” sometimes misses the mark. It's time we get serious about exercise prescription. Join the PSL1 waitlist now! https://www.pre-script.com/psl1 FREE Coach's Field Guide: https://www.pre-script.com/coachs-field-guide We've got a new sponsor! Marek Health is a health optimization company that offers advanced blood testing, health coaching, and expert medical oversight. Our services can help you enhance your lifestyle, nutrition, and supplementation to medical treatment and care. https://marekhealth.com/rxd Code RXD Don't miss the release of our newest educational community - The Pre-Script ® Collective! Join the community today at www.pre-script.com. For other strength training, health, and injury prevention resources, check out our website, YouTube channel, and Instagram. For more episodes, subscribe and tune in to our podcast. Also, make sure to sign up to our mailing list at www.pre-script.com to get the first updates on new programming releases. You can also follow Dr. Jordan Shallow and Dr. Jordan Jiunta on Instagram! Dr. Jordan Shallow: https://www.instagram.com/the_muscle_doc/ Dr. Jordan Jiunta: https://www.instagram.com/redwiteandjordan/ Foot Pronation and Upstream Effects (00:05:08) Joint Mechanics Aren't a Debate (00:09:01) Disc Herniation and Weightlifting (00:14:00) Rehab Strategy: Control and Capacity (00:20:45) Why Barbell Single-Leg RDLs Miss the Mark (00:29:35) Box Squats and Hypertrophy: Yes or No? (00:40:15) How Jiunta Selects Exercises for Gen Pop Clients (00:46:50) Tips for Selling as a New Coach (00:56:30)

Patrick is joined again by Brian Saur (Pure Cinema, Just the Discs) to discuss 10 1985 titles they think need more love. Download this episode here.Subscribe to F This Movie! on Apple Podcasts.Follow Brian Saur on BlueSkyFind Pure Cinema here and Just the Discs here

Charlie Eisenhood and Josh Mansfield do their own version of mailbag where each of them brings up topics they've been thinking about without prepping the other guy beforehand. It's a fun, wide-ranging episode!0:00 Upcoming Tournaments, Disc Golf Video Game12:30 De'Anthony Thomas, House of Discs, Creators Challenge28:45 PDGA Membership, May Ratings, Recent Event Recaps

We hear from folks who have been hypnotized, Bailey brings up living other lives, and more!

We hear from folks who have been hypnotized, Bailey brings up living other lives, and more!

--{ "Be Still and Know..."}-- Website Updates; Alan Watt, Waiting for the Miracle - Time - Creativity - Your Song is Your Life - Teresa in Ireland - Uncovering Who You Are - Alan Watt: Visit My Website, www.cuttingthroughthematrix.com to Order Books and Discs and to Donate - Covering the Esoteric - Your Life is Short - Natural Sixth Sense - Materialism and the Worries of Surviving - You're Given Gurus and Stars - Old Religions gave Values and a Sense of Worth to People - Standard of Living - Greed - Bank Crashes and Corruption - Listener Creativity; Database and Excerpt Series from a Canadian Listener - "Hold the Line," Guitar Piece for the Canadian Truckers by a Listener from England, Andrew - Australian Band Spectrum, "I'll Be Gone" Sent in from Rick in Australia - Goldman Sachs CEO David Solomon, DJ D-Sol by Night - Personal Assistant to Solomon Stole $1.2m Wine, Was Arrested, Jumped to His Death - Solomon's Multi-million Dollar Homes - When You Condone and Admire, You are Complicit - Listener from South Africa Suggested the New Age Series by Not Sure - Yoga is a Religion, Personal Corruption - The Spiritual Side was About Improving Yourself and Changing Yourself - Death is the Great Equalizer - Franciscan Order, the Idea of St. Francis was to Serve Humanity - Alan's Guitar Composition from Dec. 25, 2020, "Be Still and Know..."