Podcasts about fica

Mais um conteúdo no ar! Fred Figueiroa e Cássio Zirpli analizam medida utilizada pelo Sport na montagem do elenco para a temporada 2026. Foi o correto? Haviam outros meios de reduzir a folha? Quais nomes saíram e muito mais. Ouça agora ou quando quiser!

¿Qué significa aprender, resistir y construir futuro cuando la historia aún no ha sido reparada?En este episodio conversamos con Rosa Ixchel y Rosario Pascual, dos mujeres guatemaltecas que forman parte de la diáspora, pero desde un lugar distinto: no solo salieron a formarse, también llevaron consigo la historia, la memoria y las luchas de sus comunidades. Hablamos de movimientos sociales, memoria histórica, soberanía alimentaria y formación política, del legado de sus familias marcadas por el conflicto armado y de cómo esas heridas siguen vivas en Guatemala. A partir de su experiencia en un intercambio en Noruega, reflexionamos sobre las conexiones entre el norte y el sur global, las inversiones europeas, el extractivismo, los pueblos indígenas y las luchas que se repiten en América Latina.Gracias a nuestros patrocinadores:Party SmartBrouwerInterlunioSíguenos en nuestras redes sociales:Whatsapp:https://whatsapp.com/channel/0029VaFGJYN7z4ko8qL0Rk3USpotify:https://open.spotify.com/show/6nwrSBjxwubm0nJlEDoJdD?si=d2a6238d0a05462eTiktok: / tangentepodcast X: / tangentegt Facebook: / tangentegt Instagram: / tangente_gt

O ano de 2025 ficou marcado por um agravamento das tensões globais e por tentativas ainda inconclusivas de estabilização da ordem internacional. Neste balanço internacional, ouvimos o especialista em política internacional, Germano Almeida, para analisar os principais acontecimentos que moldaram a agenda mundial. As guerras na Ucrânia e em Gaza continuaram a dominar o debate internacional, acompanhadas por acusações de genocídio contra dirigentes israelitas e de crimes contra a humanidade imputados ao Hamas. Um ano atravessado por sucessivas tentativas de cessar-fogo que expuseram as fragilidades da arquitectura de segurança europeia e a dificuldade da comunidade internacional em impor soluções duradouras. 2025 ficou também assinalado pela eleição de um novo Papa. Leão XIV, o primeiro pontífice norte-americano, tem sido descrito pela imprensa como uma figura discreta, mas com sinais de continuidade em relação a temas centrais do pontificado anterior. No plano geopolítico, a escalada de tensão no Indo-Pacífico - envolvendo a China, Taiwan e o Japão - reforçou os receios de um alargamento dos focos de instabilidade global. A cimeira do clima no Brasil voltou a colocar no centro do debate a urgência da resposta às alterações climáticas, num contexto internacional cada vez mais polarizado. O ano começou ainda com o regresso de Donald Trump à Casa Branca. Uma presidência descrita como mais organizada e simultaneamente mais disruptiva, marcada por uma postura de crescente hostilidade em relação à Europa e por uma redefinição das alianças tradicionais dos Estados Unidos. O ano de 2025 fica marcado pelo regresso de Donald Trump à Casa Branca. Que impacto teve a reeleição de Trump nos Estados Unidos e no resto do mundo? Um impacto enorme, ainda maior do que se imaginava, tendo em conta o que representa o Presidente dos Estados Unidos. Os Estados Unidos continuam a contar muito, talvez menos do que nos últimos anos, mas passaram a contar de outra maneira. Ou seja, esta segunda presidência de Trump é diferente da primeira. Tem alguns traços idênticos aos do seu estilo pessoal, mas distingue-se da anterior porque chega com uma agenda mais organizada e mais disruptiva. Donald Trump surgiu com ideias de interferir na soberania do Canadá e do México, através de tarifas que pareciam enormes, mas que depois afinal já não eram -e que, mais tarde, voltaram a sê-lo. Tudo isto transformou-se numa negociação permanente entre o caótico e o imprevisível, com impacto na tentativa de alterar a economia mundial e o papel dos Estados Unidos nessa economia. E, sobretudo, pelo que Trump foi demonstrando em termos de hostilidade em relação à Europa, de uma relativa e perigosa proximidade com a Rússia, e de oposição ao actual quadro internacional baseado numa ordem assente em regras e no multilateralismo. Fica a expectativa de que as grandes potências passem a resolver os assuntos com base em interesses de negócio, e não na segurança e na estabilidade internacionais. Quais é que são as consequências desta política para a economia e também no plano diplomático? São gigantescas, porque o quadro, embora em crise, da sociedade internacional que conhecemos nas últimas décadas mudou completamente. Era baseado no poder norte-americano, que, embora com muitos defeitos, dava garantias relativamente a alguns valores: a relação transatlântica, a estabilidade multilateral, a importância da NATO e da União Europeia. Tudo isto está em causa, porque Trump encara como negativo o poder dessas instituições. E depois porque, internamente, também ataca os direitos humanos de cidadãos americanos, com uma governação errática e absolutamente incompetente. O primeiro ano de Trump tem péssimos resultados do ponto de vista dos seus objectivos: prometeu baixar a inflacção e a inflacção está a aumentar; tem um nível de aprovação muito baixo, mesmo dentro daquilo que eram os seus apoios há um ano. Portanto, está a ser uma presidência caótica. A primeira também o foi, mas com a diferença de ter um foco e um interesse na agenda internacional que não correspondia ao habitual posicionamento americano. E quando uma ordem perde o seu principal pilar e ainda não tem uma alternativa consolidada, entra-se numa era e num período de um certo caos. É o momento em que estamos. Nesta agenda internacional, têm sido apresentados vários planos para tentar solucionar os conflitos no mundo. Em 2025, a população da Faixa de Gaza viveu, até ao cessar-fogo em vigor no enclave desde Outubro, um cenário de fome extrema, com as autoridades israelitas a serem acusadas de genocídio e o Hamas de crimes contra a humanidade. Perante este contexto, a solução de dois Estados ainda é possível? No papel, sim. Mas quando um dos lados - o lado israelita - tem um Governo que diz que isso não vai acontecer, essa solução torna-se muito difícil. E quando o outro lado tem como objectivo principal apagar do mapa o outro, como é o caso do Hamas em relação a Israel, também se torna difícil. O Hamas aceitou aparentemente um acordo por estar numa posição de grande fragilidade. Mas a verdade é que o próprio acordo para Gaza parou momentaneamente a guerra, mas de forma muito frágil, com ataques constantes, longe de uma verdadeira paz ou de um verdadeiro cessar-fogo. Há também um outro ponto que contribui para um momento de grande instabilidade naquela região. O impasse nas negociações na guerra na Ucrânia e os desentendimentos entre os Estados Unidos e a Europa na concepção de um plano de paz marcaram 2025. Que opções restam à Ucrânia? A Ucrânia está numa situação absolutamente dramática, porque aquilo que ajudou a aguentar quatro anos de invasão russa está a ser posto em causa. Os Estados Unidos são o principal financiador e contribuinte da NATO, que foi fundamental para a resistência ucraniana. E os Estados Unidos passaram de principal aliado a uma das ameaças à Ucrânia, porque, no plano negocial, quem manda na política americana escolheu um lado: a Rússia. Donald Trump diz que quer a paz, mas quer uma paz a qualquer custo, que até agora beneficiaria quase exclusivamente a Rússia. À Ucrânia resta continuar a resistir, passando a depender apenas da ajuda europeia e canadiana, sem a ajuda americana, que é fundamental. Oficialmente mantém-se alguma ajuda, mas de forma muito "interesseira", vendendo armas em vez de as fornecer. Resta saber até quando os Estados Unidos manterão a partilha de inteligência, que é crucial. A Ucrânia vai ter de resistir. Com a Europa poderá conseguir, mas isso custa dinheiro e tempo. Não sei se a Europa terá capacidade suficiente no momento actual, sendo obrigada a tomar decisões difíceis mais rapidamente do que imaginava. Isso gera outra consequência da posição americana: sectores europeus que ideologicamente concordam com Washington e outros que ainda não perceberam totalmente a dimensão do problema. Este conflito às portas da Europa levou o velho continente a apostar no sector da defesa. As ameaças da Rússia colocam em risco a paz europeia? A situação é diferente. A Europa não está a sofrer uma guerra como a Ucrânia, com ataques diários às cidades, mas está a sofrer um outro tipo de ameaça que não enfrentava nas últimas décadas: uma ameaça híbrida. Está a passa por situações como as que referiu e poderá evoluir para outros patamares de agressão. Se não conseguir travar a Rússia, a Europa passa a enfrentar um desafio e uma ameaça inédita. Terá de mostrar força e dissuasão suficiente para travar Moscovo, e terá de o fazer sem os Estados Unidos, pelo menos enquanto esta administração durar. São dois elementos novos para a Europa. Mas a liderança europeia será capaz de responder a esse desafio? Está a fazê-lo mais rapidamente do que muitos imaginam. O cliché de que a Europa não fez nada é falso. A Europa foi o principal pilar de reacção à agressão russa, embora não estivesse preparada, porque durante décadas viveu sob o guarda-chuva americano, que acabou. Estamos numa fase de transição. Há líderes europeus a fazer o possível, mas é preciso muito mais. Como somos democracias, não sabemos quem continuará no poder: quem sucede a Emmanuel Macron, quanto tempo terão os actuais líderes para modernizar as Forças Armadas. É uma fase de grande indefinição e risco. A Rússia é o principal inimigo da Europa? Vladimir Putin é a principal ameaça. Há um inimigo declarado e isso ainda nos causa perplexidade. Basta ler a estratégia de segurança americana: quem manda em Washington não gosta da Europa e quer destruir o projecto europeu. Não é uma guerra directa, mas é uma guerra ideológica. A Rússia é um potencial inimigo, embora, no papel, a Europa tenha muito mais força. Mas força que não é accionada é apenas potencial. A Rússia é um agressor com capacidade real e comprovada. Quais são os principais riscos da escalada de tensão entre China, Taiwan e Japão? Creio que os Estados Unidos continuarão a apoiar Taiwan e o Japão, mas com reacções mais imprevisíveis. A China vai explorar isso, e já o está a fazer. A Primeira-Ministra japonesa pode mudar a política do país? Já o está a fazer. [Sanae Takaichi] percebeu que a China é uma ameaça real e que a aproximação a Donald Trump não trouxe garantias suficientes. O Japão está a tirar conclusões sobre aquilo que os Estados Unidos podem não fazer. Uma das consequências poderá ser a militarização, até a nuclearização, do Japão. O ano de 2025 ficou marcado pela eleição do Papa Leão XIV. Que balanço faz dos primeiros meses do sumo pontífice? É difícil igualar o carisma do Papa Francisco, mas, de forma discreta, Leão XIV tem mostrado continuidade em vários temas. A viagem à Turquia e ao Líbano concretizou desejos antigos de Francisco. Na questão da Ucrânia, parece-me mais claro na definição das responsabilidades e do que é preciso fazer para travar a Rússia. Tenho, para já, muito boas impressões, sobretudo quanto ao papel do Vaticano como mediador discreto. A COP 30 terminou com um acordo modesto. O mundo continua a ignorar as alterações climáticas? Não é o mundo, são os principais poluidores. Muitos países estão preocupados, mas quando Estados Unidos, Índia e China não lideram, nada avança. Esta nova ordem é ditada por interesses de grandes potências, e isso tem consequências graves no combate ao risco climático. Que mensagem enviou o Brasil com a condenação do antigo Presidente Jair Bolsonaro? O Brasil tem problemas, mas o seu sistema judicial respondeu mais rapidamente do que em países supostamente mais desenvolvidos. É um bom sinal, apesar das contradições da democracia brasileira. No caso de Bolsonaro, é uma boa notícia para a democracia. O grupo das 20 potências económicas reuniu-se na África do Sul, mas sem a presença dos Estados Unidos.  Ainda assim, os países presentes assinaram uma declaração. Isto revela que o continente africano passa a ter outro peso na economia mundial?  A África tem um potencial enorme e é a zona do mundo que, proporcionalmente, mais vai crescer nas próximas décadas. Basta olhar para a relação entre a China e África ou para países como a Nigéria, tendo em conta o crescimento demográfico e as riquezas naturais. No entanto, para ter um peso efectivo, África teria de contar muito mais com instituições fortes. Existe ainda uma certa imaturidade institucional, apesar de algumas excepções positivas, e uma dependência excessiva de grandes potências globais -como a China, a Rússia ou, nalguns casos, a França- que nem sempre tem sido benéfica para o desenvolvimento do continente como um todo. As taxas americanas podem afectar África? Claro que sim. São mais um travão ao desenvolvimento. Em Portugal, 2025 fica marcado pelas eleições legislativas que colocaram um partido de extrema-direita como a segunda força de oposição no país, 51 anos depois do 25 de Abril. A democracia do país está ameaçada? Não, claro que não. A subida rápida do Chega tem a ver com um voto de protesto. Sobretudo, tem a ver com a culpa dos dois principais partidos por terem provocado três eleições legislativas em três anos. Um absurdo completo, uma loucura, uma irresponsabilidade. Mas eu acho que Portugal tem noção das contradições. Tem indicadores económicos muito bons, como não tinha há muitos anos. Tem problemas grandes, como o acesso à habitação e alguns problemas pontuais ao nível da saúde. E depois tem uma subida artificial da percepção de risco relativamente a questões como a criminalidade e a imigração. Bom, eu vivo em Portugal e não vejo nada disso. Vejo um país muito seguro, vejo um país com um potencial bastante grande e com um dado novo, que é ter muito mais imigrantes. Eu não concordo com a ideia de que isso gere mais insegurança. Não vejo isso, sinceramente. Mas há, sim, um novo ecossistema, também mediático, que levou à subida de um partido que explora alguns medos. Há algum grau de irresponsabilidade em explorar essa questão de uma forma primária e, nalguns casos, injusta. Mas sabemos que em política não há justiça nem injustiça: não é abster-se, é a capacidade de explorar. Ainda assim, o Governo aprovou um novo diploma relativamente aos imigrantes que vêm, que de certa forma os penaliza... Este é um desafio para os partidos que dominaram a democracia portuguesa nos últimos 50 anos. Houve algumas capacidades perdidas, mas também grandes conquistas. Este país é muito melhor do que era há 51 anos. Falta saber se teremos partidos e líderes mais moderados que tenham a capacidade de explicar isso às pessoas e de encontrar respostas. Porque, volto a dizer, há um problema grave de habituação dos mais jovens, há outros problemas pontuais, como a questão da saúde, mas que também não está no caos de que muitas vezes se fala. Estamos numa situação global muitíssimo melhor do que a apreciação que as pessoas fazem dela, e agora é preciso tentar resolver esta discrepância. A subida de partidos chamados populistas é uma tendência global, ou pelo menos europeia e americana. Como tudo, terá fases. Os partidos que estão a subir hão-de parar de subir. Falta saber se só vão parar quando chegarem ao governo ou se é possível evitar que cheguem ao poder. Eu acho que em Portugal isso ainda não é uma inevitabilidade assim tão grande. Pode acontecer, mas não é inevitável. E, se acontecer, será uma fase que depois acabará por recuar. Quais são os grandes desafios para 2026? O risco de erosão das democracias e a polarização das sociedades. Paradoxalmente, o momento económico global é melhor do que as pessoas pensam.

Pedro Henriques dá nota 5, positiva baixa, a João Gonçalves apesar do erro do árbitro. Considera que teve boas decisões num jogo complicado e de grau elevado, mas ficou um penálti por assinalar.See omnystudio.com/listener for privacy information.

Homilia Padre Andrés Furlan, IVE:Evangelho de Jesus Cristo segundo Mateus 2,13-15.19-23Depois que os magos partiram,o Anjo do Senhor apareceu em sonho a José e lhe disse:"Levanta-te, pega o menino e sua mãe e foge para o Egito! Fica lá até que eu te avise!Porque Herodes vai procurar o menino para matá-lo".José levantou-se de noite, pegou o menino e sua mãe,e partiu para o Egito.Ali ficou até à morte de Herodes,para se cumprir o que o Senhor havia dito pelo profeta:"Do Egito chamei o meu Filho".Quando Herodes morreu,o anjo do Senhor apareceu em sonho a José, no Egito,e lhe disse: "Levanta-te, pega o menino e sua mãe,e volta para a terra de Israel;pois aqueles que procuravam matar o meninojá estão mortos".José levantou-se, pegou o menino e sua mãe,entrou na terra de Israel.Mas, quando soube que Arquelau reinava na Judeia,no lugar de seu pai Herodes, teve medo de ir para lá.Por isso, depois de receber um aviso em sonho,José retirou-se para a região da Galileia,e foi morar numa cidade chamada Nazaré.Isso aconteceu para se cumpriro que foi dito pelos profetas:"Ele será chamado Nazareno".Palavra da Salvação.

“...o anjo do Senhor apareceu em sonho a José e lhe disse: “Levanta-te, pega o menino e sua mãe e foge para o Egito! Fica lá até que eu te avise! Porque Herodes vai procurar o menino para matá-lo””

Depois do Natal, muitas pessoas acordam cansadas, sensíveis, irritadas ou tristes sem entender o motivo.Não é fraqueza. Não é ingratidão.É ressaca emocional.Neste ECOTRIMCAST, Marcello Cotrim explica por que o período natalino ativa memórias profundas da criança interior, expectativas inconscientes, feridas antigas e tensões familiares — gerando um esgotamento emocional e energético que aparece justamente no dia seguinte.Você vai entender:• Por que o Natal mexe tanto com quem é sensível• Como a criança interior é ativada em encontros familiares• O peso das expectativas não atendidas• O esforço inconsciente para agradar, ceder e sustentar harmonia artificial• A queda emocional após o excesso de estímulos• O impacto energético de ambientes familiares desorganizados• Por que o corpo “desliga” depois das festas• A diferença entre cansaço físico e esgotamento emocional• Como se recolher sem culpa após o Natal• O que fazer para reorganizar seu eixo emocional e energéticoMarcello mostra que o dia 26 não é dia de produtividade, performance ou cobrança.É dia de recolhimento, integração e autorrespeito.Ignorar essa ressaca emocional faz com que ela se arraste para o fim do ano e contamine o novo ciclo. Reconhecer, acolher e desacelerar permite fechar o ano com mais consciência.Você não precisa forçar alegria.Precisa se escutar.Quer começar? Comece pelo CHAMADO DA ALMAhttps://www.lojamotivacional.com.br/produto/curso-on-line-o-chamado-da-alma/Meditações Guiadas:https://www.lojamotivacional.com.br/categoria-produto/cds-digitais/

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Iluminados, este é apenas um áudio de teste de configurações que estou mudando no SAL, porém fiquei com pena de descartar o relato internacional. Fica aí como um presentinho de Natal.

Isabela Lapa tem uma mensagem especial para você, ouvinte do Fica a Dica! See omnystudio.com/listener for privacy information.

Cristina Gutiérrez se convirtió en 2017 en la primera piloto de coches española en terminar el Rally Dakar, y el Padre Ángel celebra su tradicional cena benéfica de Nochebuena.

P. Eduardo Carú--------------------

Pedro Henriques considera que a equipa de arbitragem e o VAR deixaram por assinalar um pontapé de penálti, e critica o cartão vermelho dado a Nelson Oliveira, do VSC. Dá nota 4, arbitragem negativa.See omnystudio.com/listener for privacy information.

Cerramos con el último episodio del año y el que más nos divierte: LOS SHOUTIES 2025. Los Shouties es una premiación a artistas y proyectos que nos comparten conocimiento, que nos divierten, que generan comunidad, que hacen algo que nadie más está haciendo, que inspiran y que nos calientan nuestro corazón. Pon en los comentarios cuál sería tu ganador/a de cada categoría

El departamento de Agricultura, Ganadería y Alimentación ha abonado hoy martes, 23 de diciembre de 2025, el saldo de las ayudas directas por superficie correspondientes a las solicitudes de la Política Agraria Común (PAC) 2025, por un importe total de 94,3 millones de euros. Junto a Carlos Calvo, director general de Producción Agraria del Gobierno de Aragón, repasamos todas estas cifras.La Confederación Hidrográfica del Ebro ha publicado el Informe Anual 2024 de la Red de Control de Plaguicidas. En él se recogen los resultados del seguimiento específico de los plaguicidas en las aguas superficiales de la Cuenca del Ebro, indicadores (junto con los nitratos y fosfatos) de la contaminación difusa de las aguas originada en actividades agrícolas. Con Javier Román, comisario adjunto de la Confederación, detallamos los resultados.Manchones acogerá las VIII Jornadas de la Trufa Negra de la Comarca Campo de Daroca del 13 al 15 de febrero.

El departamento de Agricultura, Ganadería y Alimentación ha abonado hoy martes, 23 de diciembre de 2025, el saldo de las ayudas directas por superficie correspondientes a las solicitudes de la Política Agraria Común (PAC) 2025, por un importe total de 94,3 millones de euros. Junto a Carlos Calvo, director general de Producción Agraria del Gobierno de Aragón, repasamos todas estas cifras. La Confederación Hidrográfica del Ebro ha publicado el Informe Anual 2024 de la Red de Control de Plaguicidas. En él se recogen los resultados del seguimiento específico de los plaguicidas en las aguas superficiales de la Cuenca del Ebro, indicadores (junto con los nitratos y fosfatos) de la contaminación difusa de las aguas originada en actividades agrícolas. Con Javier Román, comisario adjunto de la Confederación, detallamos los resultados. Manchones acogerá las VIII Jornadas de la Trufa Negra de la Comarca Campo de Daroca del 13 al 15 de febrero.

Gina Romero - Los derechos a la libertad de asamblea pacífica y de asociación

Európa požičala peniaze Ukrajine – teda okrem Maďarska, Česka a Slovenska. Tam, kde podľa Fica „nie je nič“, je Ústavný súd, ktorý mu pije krv. Proti novele trestného zákona sa postavili prokurátori.

A averiguação preventiva ao primeiro-ministro no caso Spinumviva foi arquivada. A procuradora responsável entendeu que não havia indícios de crime. Luís Rosa é o convidado.See omnystudio.com/listener for privacy information.

Čtení s Respektem: S Martinem M. Šimečkou o návratu do paralelní polis, naučené statečnosti, stoicismu a jeho nové knize Výjimečný stav. Moderuje Štěpán Sedláček.„Esej Václava Bendy Paralelní polis (1978) pro mě byl objev, jako když vás ozáří nějaká velká vize. A nebyl jsem sám. Byl to hodně populární text. Benda si také myslel, že když ukážeme náš způsob života, tak to možná zláká lidi, kteří nás jen uvidí. Paralelní polis nemá být uzavřený svět nějakého exkluzivního společenství. Každý do něj může přijít. Ale musí to být jeho volba. Nikoho nebudu přemlouvat, protože jsem zjistil, že to nemá smysl,“ říká Martin M. Šimečka o konceptu nezávislého společenského života k němuž se vrací ve své nové knize Výjimečný stav - Jak dobře žít ve zlých časech (Respekt Media,2025). Proč a jak má podle něj teď smysl rozvíjet podobné společenství nejen ve slovenské demokracii? Kdy se v životě zachoval jako zbabělec a jak se naučil statečnosti? „Před pár dny jsem se potkal s jednou terapeutkou, kterou rodiče vydědili a vyhnali z domu, protože jezdí na Ukrajinu pomáhat handicapovaným dětem traumatizovaným válkou a pořádá sbírky. Její rodiče volili Fica a její bratr volí přímo fašisty. Zajímají mě motivy lidí, jako je tato paní. Proč se k nim nepřidala,“ říká spisovatel a novinář slovenského Denníku N. Proč považuje za své "největší selhání", že sám nešel do politiky? A jaké rady dal ohledně politiky synovi, který je lídrem slovenské opozice? A co nám vzkazuje Marcus Aurelius? Nejen o tom mluví Martin M. Šimečka v podcastu Čtení s Respektem. Ptal se ho Štěpán Sedláček.

A averiguação preventiva ao primeiro-ministro no caso Spinumviva foi arquivada. A procuradora responsável entendeu que não havia indícios de crime. Luís Rosa é o convidado.See omnystudio.com/listener for privacy information.

estudio publicado en la revista Neurology indica que comer más queso, crema o leche agria con alto contenido de grasa se puede asociar con un menor riesgo de desarrollar demencia. El análisis se basa en datos de 30.000 personas y rebate la creencia científica anterior de que una dieta baja en grasas podría tener un efecto protector frente a la demencia. Sin embrago, las conclusiones son muy grandilocuentes y se trata de un estudio observacional que no demuestra causalidad.

Nový šéf české diplomacie Petr Macinka zamířil na svou první zahraniční návštěvu do Bratislavy s ambicí „restartovat“ česko-slovenské vztahy, přerušené loni kvůli rozdílným postojům k zahraniční politice. Jsou ale vztahy mezi Prahou a Bratislavou skutečně v krizi? A co o kondici Slovenska vypovídají protesty proti vládě Roberta Fica? Komentuje šéfredaktor deníku Právo Petr Šabata.Všechny díly podcastu Jak to vidí... můžete pohodlně poslouchat v mobilní aplikaci mujRozhlas pro Android a iOS nebo na webu mujRozhlas.cz.

Nový šéf české diplomacie Petr Macinka zamířil na svou první zahraniční návštěvu do Bratislavy s ambicí „restartovat“ česko-slovenské vztahy, přerušené loni kvůli rozdílným postojům k zahraniční politice. Jsou ale vztahy mezi Prahou a Bratislavou skutečně v krizi? A co o kondici Slovenska vypovídají protesty proti vládě Roberta Fica? Komentuje šéfredaktor deníku Právo Petr Šabata.

Šéf hnutí ANO Andrej Babiš se znovu dočkal premiérského křesla. A může začít dělat, co chce. Jenže co to vlastně je?„Babiš byl roky ministrem financí, vedl už dvě vlády. O tom, jaký bude premiér, toho ale víme překvapivě málo. Převládne u něj touha po pomstě a stane se z něj autoritář jako z Obrána a Fica? Nebo zůstane hlavně pragmatik?“ ptá se v podcastu Václav Dolejší.Babiš už v minulosti hodněkrát ukázal, že dokáže úplně otočit. „Do politiky vstupoval když ne jako pravičák, tak středopravičák. Aby později změnil úplně všechno - program, marketing i voliče - a stal se levičákem,“ popisuje Lucie Stuchlíková.Podobný obrat udělal přerodem z liberála vzývajícího nové technologie a průmysl budoucnosti v konzervativce, jehož program leží hlavně ve zvyšování důchodů. A teď se čeká, jestli a jak moc se odstřihne od západního politika a přiblíží se východu.„Nadějí v tomhle může být Donald Trump, k němuž Babiš vzhlíží. Trump požaduje větší investice do obrany. Jestli se chce Babiš podívat od Bílého domu, nemůže to brát na lehkou váhu,“ říká Stuchlíková.Jistota nemáme ani ohledně rozpočtu. Babiš v minulosti byl spíš jestřábem, který hlídal výdaje, dnes chce rozhazovat všude možně. „Ale nevím, jestli to nakonec bude tak horké, jak se všichni bojí. Pokud by v průzkumech vycházelo, že lidé se bojí vysokých schodků, Babiš klidně zase otočí. A v něčem už se to děje,“ dodává Dolejší.Komu všemu se chce Babiš pomstít? Za kolik jsou na prodej zbytky sociální demokracie a komunistů? A koupí je vůbec někdo? Poslechněte si čerstvé Vlevo dole!----Vlevo dole řeší politické kauzy, boje o vliv i šeptandu z kuloárů Sněmovny. Vychází každou středu v poledne.Podcast pro vás připravují Lucie Stuchlíková (@StuchlikovLucie) a Václav Dolejší (@VacDol), reportéři Seznam Zpráv.Další podcasty, ale taky články, komentáře a videa najdete na zpravodajském serveru Seznam Zprávy. Poslouchejte nás na webu Seznam Zpráv, na Podcasty.cz nebo ve své oblíbené podcastové aplikaci.Své názory, návrhy, otázky, stížnosti nebo pochvaly nám můžete posílat na adresu audio@sz.cz.Sledujte @SeznamZpravy na sociálních sítích: Twitter // Facebook // Instagram.Seznam Zprávy jsou zdrojem původních informací, nezávislé investigace, originální publicistiky.

Igor Matovič a Robert Fico sa dopĺňajú i potrebujú. V každom prípade si pomáhajú a pokiaľ bude šéf Hnutia Slovensko na politickej scéne, tak bude večným problémom stabilnej opozičnej alternatívy, tvrdí politológ Radoslav Štefančík. Vládna koalícia podľa neho urobila z parlamentu impotentnú inštitúciu. Kde sa zastaví valcovanie nezávislých inštitúcií a právneho štátu?Úrad na ochranu oznamovateľov, predtým verejnoprávna RTVS, Špeciálna prokuratúra, NAKA, ale aj Slovenská národná galéria, Bibiana či Slovenský hydrometeorologický ústav. Vládna koalícia rozoberá štát - a jeho inštitúcie - kocku po kocke ako z akejsi veľkej stavebnice autokracie.Rozoberanie štátu inštitúcia po inštitúcií. Snaha vládnej moci o čoraz väčšiu kontrolu celej spoločnosti. Zároveň štát, ktorý sa mení na čoraz viac kolabujúceho Potemkina. Neustále vlakové havárie, zbierky na životne dôležité lieky po internetoch, mládež utekajúca z krajiny a k tomu mnoho miliardové konsolidačné balíčky míňajúce sa akýmkoľvek zmysluplným výsledkom. Žiadna „Slayáda“ to veru nie je. Je to Slovensko na konci roka 2025.No a ponuka akejkoľvek stabilnej alternatívy je stále veľmi krehká, nejednotná a bez hlbšej vízie, pričom ju zásadne komplikuje faktor zvaný Igor Matovič. Téma dnešného podcastu s politológom Radoslavom Štefančíkom.Počúvate Aktuality Nahlas, pekný deň a pokoj v duši praje Braňo Dobšinský.

La Comisión Europea ha dado marcha atrás en su plan para prohibir la fabricación y venta de coches alimentados por diésel y gasolina tras las presiones de países como Alemania y el sector automovilístico. Sin embargo, para todos los expertos consultados por la SER, prolongar la presencia de los vehículos diésel contradice de forma directa toda la evidencia científica acumulada durante décadas.

Igor Matovič a Robert Fico sa dopĺňajú i potrebujú. V každom prípade si pomáhajú a pokiaľ bude šéf Hnutia Slovensko na politickej scéne, tak bude večným problémom stabilnej opozičnej alternatívy, tvrdí politológ Radoslav Štefančík. Vládna koalícia podľa neho urobila z parlamentu impotentnú inštitúciu. Kde sa zastaví valcovanie nezávislých inštitúcií a právneho štátu?Úrad na ochranu oznamovateľov, predtým verejnoprávna RTVS, Špeciálna prokuratúra, NAKA, ale aj Slovenská národná galéria, Bibiana či Slovenský hydrometeorologický ústav. Vládna koalícia rozoberá štát - a jeho inštitúcie - kocku po kocke ako z akejsi veľkej stavebnice autokracie.Rozoberanie štátu inštitúcia po inštitúcií. Snaha vládnej moci o čoraz väčšiu kontrolu celej spoločnosti. Zároveň štát, ktorý sa mení na čoraz viac kolabujúceho Potemkina. Neustále vlakové havárie, zbierky na životne dôležité lieky po internetoch, mládež utekajúca z krajiny a k tomu mnoho miliardové konsolidačné balíčky míňajúce sa akýmkoľvek zmysluplným výsledkom. Žiadna „Slayáda“ to veru nie je. Je to Slovensko na konci roka 2025.No a ponuka akejkoľvek stabilnej alternatívy je stále veľmi krehká, nejednotná a bez hlbšej vízie, pričom ju zásadne komplikuje faktor zvaný Igor Matovič. Téma dnešného podcastu s politológom Radoslavom Štefančíkom.Počúvate Aktuality Nahlas, pekný deň a pokoj v duši praje Braňo Dobšinský.

¿Por qué no logras ser feliz aunque lo tienes todo? ¿Por qué tu mente repite errores, te sabotea y no puedes callar los pensamientos? En este episodio , la Dra. Ana Asensio, neurocientífica, psicóloga y autora de Neurofelicidad, te revela cómo reprogramar tu cerebro para ser feliz, romper ciclos de ansiedad y activar tu poder interior.

La RAE presenta la actualización del Diccionario con 330 novedades

La crisis demográfica en Cuba es palpable. El fenómeno es calificado como un “vaciamiento demográfico”, comparado con procesos solo observables en contextos de guerra o catástrofes, y es que según datos oficiales lo único que crece en la Isla, en términos demográficos, es el envejecimiento.

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.

Hlas - strana, ktorá ašpirovala na post premiéra a ktorá vygeneroval prezidenta. Dnes strana, ktorá politicky umiera. Zo snahy o modernú Sociálnu demokraciu sa stala kópia SMERu, ktorá namiesto oživovania ľavicových tém, roztlieskáva ultrakonzervatívne až neofašistické úlety, hovorí ľavičiar Peter Weiss. Skončí Hlas mimo politiky? Bola to strana, ktorá fakticky rozhodla o našom povolebnom vývoji. Z možností - progresívny Šimečka alebo dobre známy Fico sa rozhodla pre Fica a stala sa tak súčasťou vládnej koalície. Voliči však jej vládnutie akosi neodmeňujú no a Hlas, teda táto naširoko rozkročená všeľudová "Catch all party," s ambíciou oslovovať ako socialistov, tak i liberálov sa dnes rúti doslova do politického zabudnutia.Po tom, ako sa stala kostrou Ficovej vlády a doslova vystrela červený koberec pre svojho zakladateľa až do prezidentského paláca sa stala fackovacím panákom opozície, ale aj partnerov z koalície. Zároveň sa pritom stala i symbolom takpovediac hodnotového oportunizmu ako i politického alibizmu. Napokon, svedčí o tom i kontinuálne pokles voličských preferencií.Je za týmto pádom do politickej bezvýznamnosti a zabudnutia Hlasu zmena objednávky od voličov unavených stredovou, nekonfliktnou politikou alebo je to daň za zle manažované vládnutie spájané aj s kauzami ministrov Hlasu? A akú preferenčnú daň si vyžiadalo prepriahanie na poste lídra, kde široko akceptovaného Pellegríniho vystriedal doslova kontrapunkt k charizmatickosti, oblúbenosti - ako i neschopnosti, aktuálne sediaci v kresle ministra vnútra?Kam teda zmizol tón, sila i akékoľvek zafarbenie politického hlasu zvaného strana Hlas? Počúvate Aktuality Nahlas, dnes o politickom príbehu ako i možnej budúcnosti vládneho Hlasu. S expredsedom SDĽ ako i bývalým šéfom inštitútu Sociálnej demokracie Petrom Weissom a Romanom Pudmarčíkom z agentúry IPSOS. Pekný deň a pokoj v duši praje Braňo Dobšinský.

VARzea #360

Hlas - strana, ktorá ašpirovala na post premiéra a ktorá vygeneroval prezidenta. Dnes strana, ktorá politicky umiera. Zo snahy o modernú Sociálnu demokraciu sa stala kópia SMERu, ktorá namiesto oživovania ľavicových tém, roztlieskáva ultrakonzervatívne až neofašistické úlety, hovorí ľavičiar Peter Weiss. Skončí Hlas mimo politiky? Bola to strana, ktorá fakticky rozhodla o našom povolebnom vývoji. Z možností - progresívny Šimečka alebo dobre známy Fico sa rozhodla pre Fica a stala sa tak súčasťou vládnej koalície. Voliči však jej vládnutie akosi neodmeňujú no a Hlas, teda táto naširoko rozkročená všeľudová "Catch all party," s ambíciou oslovovať ako socialistov, tak i liberálov sa dnes rúti doslova do politického zabudnutia.Po tom, ako sa stala kostrou Ficovej vlády a doslova vystrela červený koberec pre svojho zakladateľa až do prezidentského paláca sa stala fackovacím panákom opozície, ale aj partnerov z koalície. Zároveň sa pritom stala i symbolom takpovediac hodnotového oportunizmu ako i politického alibizmu. Napokon, svedčí o tom i kontinuálne pokles voličských preferencií.Je za týmto pádom do politickej bezvýznamnosti a zabudnutia Hlasu zmena objednávky od voličov unavených stredovou, nekonfliktnou politikou alebo je to daň za zle manažované vládnutie spájané aj s kauzami ministrov Hlasu? A akú preferenčnú daň si vyžiadalo prepriahanie na poste lídra, kde široko akceptovaného Pellegríniho vystriedal doslova kontrapunkt k charizmatickosti, oblúbenosti - ako i neschopnosti, aktuálne sediaci v kresle ministra vnútra?Kam teda zmizol tón, sila i akékoľvek zafarbenie politického hlasu zvaného strana Hlas? Počúvate Aktuality Nahlas, dnes o politickom príbehu ako i možnej budúcnosti vládneho Hlasu. S expredsedom SDĽ ako i bývalým šéfom inštitútu Sociálnej demokracie Petrom Weissom a Romanom Pudmarčíkom z agentúry IPSOS. Pekný deň a pokoj v duši praje Braňo Dobšinský.

Deputado federal do Rio de Janeiro tenta última cartada para sobreviver na Casa após ter agredido um militante do Movimento Brasil LivreMeio-Dia em Brasília traz as principais notícias e análises da política nacional direto   de Brasília.     Com apresentação de José Inácio Pilar e Wilson Lima, o programa aborda os temas mais quentes do cenário político e econômico do Brasil.     Com um olhar atento sobre política, notícias e economia, mantém o público bem informado.   Transmissão ao vivo de segunda a sexta-feira às 12h.   Apoie o jornalismo Vigilante: 10% de desconto para audiência do Meio-Dia em Brasília   https://bit.ly/meiodiaoa   Siga O Antagonista no X:  https://x.com/o_antagonista   Acompanhe O Antagonista no canal do WhatsApp. Boletins diários, conteúdos exclusivos em vídeo e muito mais.  https://whatsapp.com/channel/0029Va2SurQHLHQbI5yJN344  Leia mais em www.oantagonista.com.br | www.crusoe.com.br 

O Embolada entrevistou Alfredo Bertini, mediador do Comitê de Transição do Leão, que explica prioridades debatidas pelo clube e revela negociações em andamento para o planejamento do Leão. O programa foi conduzido pelos jornalistas Daniel Leal e Camila Sousa, setoristas do Sport.

Escuche esta y más noticias de LA PATRIA Radio de lunes a viernes por los 1540 AM de Radio Cóndor en Manizales y en www.lapatria.com, encuentre videos de las transmisiones en nuestro Facebook Live: www.facebook.com/lapatria.manizales/videos

NotiMundo al Día - Rafael Racines - Memoria fotográfica de Quito en sus 491 años de Fundación by FM Mundo 98.1

Novos dados mostram que a disparada dos preços dos imóveis residenciais na Austrália já anulou os benefícios de três recentes cortes na taxa de juros, ampliando as dificuldades para quem tenta entrar no mercado.

Hoy reflexiono sobre una conversación real que revela una verdad que muchas mujeres viven en silencio: ¿por qué empiezo con fuerza pero no termino lo que comienzo?En este devocional desarmo la inconstancia desde dos ángulos que nunca deberíamos separar: la raíz espiritual y la raíz neurocientífica.La Biblia enseña en Gálatas 5:17 que la carne y el espíritu desean cosas opuestas, y esa guerra interna se manifiesta como ciclos de intentos fallidos, emociones que dominan decisiones y una identidad dividida.Y la ciencia confirma lo mismo: tu cerebro siempre preferirá lo cómodo, lo familiar y lo inmediato antes que lo que construye tu futuro.Aquí te explico por qué repites patrones, por qué tu mente “se cansa”, por qué vuelves al automático… y cómo una mujer guiada por el Espíritu, renovada en su identidad, puede desarrollar constancia real, práctica y sostenible.Este episodio es para ti si te has sentido atrapada en los mismos ciclos y quieres entender cómo ser guiada por la verdad, no por emociones.Hoy puedes comenzar a caminar desde tu nueva identidad, un día a la vez.Únete a mi comunidad GRATIS para bajar de peso

Edgard Maciel de Sá, Phill, Marcello Neves e Victor Almeida analisam a atuação contra o Grêmio, o despertar do venezuelano, a relação de Everaldo com a torcida, as contas para a a vaga direta na Libertadores e a eleição que elegeu Matheus Montenegro como novo presidente do Fluminense. DÁ O PLAY!

Magdalena Stein, una joven argentina graduada en ciencias comparte su experiencia sobre cómo consiguió una de las pocas becas disponibles para trabajar en el proyecto del ojo biónico en Melbourne. En 2025, América Latina vive una creciente polarización política acentuada por la intervención directa de Donald Trump en procesos electorales regionales. Escucha estas y otras historias en el programa del 3 de diciembre.

O Presidente do Senado, Davi Alcolumbre, deu uma "pedalada" política ao cancelar o cronograma da sabatina de Jorge Messias, indicado de Lula para o STF.Alcolumbre jogou a responsabilidade da decisão no Governo Federal, garantindo que a sabatina só ocorrerá em 2026.O movimento de Alcolumbre expõe a total desarticulação do Palácio do Planalto em relação à indicação para a Suprema Corte.O corte debate as estratégias de Davi Alcolumbre e se o Governo Lula, pego de surpresa, tem um Plano B ou C para a vaga, com a pressão de Weverton Rocha e Randolfe Rodrigues para tentar contornar a crise.Meio-Dia em Brasília traz as principais notícias e análises da política nacional direto   de Brasília.     Com apresentação de José Inácio Pilar e Wilson Lima, o programa aborda os temas mais quentes do cenário político e econômico do Brasil.     Com um olhar atento sobre política, notícias e economia, mantém o público bem informado.   Transmissão ao vivo de segunda a sexta-feira às 12h.   Apoie o jornalismo Vigilante: 10% de desconto para audiência do Meio-Dia em Brasília   https://bit.ly/meiodiaoa   Siga O Antagonista no X:  https://x.com/o_antagonista   Acompanhe O Antagonista no canal do WhatsApp. Boletins diários, conteúdos exclusivos em vídeo e muito mais.  https://whatsapp.com/channel/0029Va2SurQHLHQbI5yJN344  Leia mais em www.oantagonista.com.br | www.crusoe.com.br 

Poznáte jeho texty – teraz ich budete môcť aj počuť. Každú nedeľu vo svojej podcastovej aplikácii nájdete trochu iný formát Dobrého rána – Roth číta Marca. Eseje a komentáre publicistu Sama Marca v podaní herca Roberta Rotha. Načítaný text: https://www.sme.sk/komentare/c/sanca-porazit-fica-bude-len-jedna-pise-samo-marec – Všetky podcasty denníka SME nájdete na⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠ sme.sk/podcasty⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠ – Odoberajte aj audio verziu denného newslettra⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠ SME.sk⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠ s najdôležitejšími správami na⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠ sme.sk/brifingSee omnystudio.com/listener for privacy information.

Análise pós-jogo de Juventude x Bahia, jogo válido pela 36ª rodada da Série A do Campeonato Brasileiro. Vem com a turma! Final de jogo pra tirar o fôlego do torcedor! Bahia fica no empate diante do Juventude, mantém jejum de triunfos fora de casa no Brasileirão e fica atrás na briga pela vaga direta na […]

As a property management business owner, you likely work with seasoned investors who are always looking for new ways to build and preserve their wealth and assets. In this episode of the #DoorGrowShow, property management growth expert Jason Hull sits down with Alan Porter to discuss how to reveal the powerful financial strategies the wealthy and large financial institutions use and how you can apply them. You'll Learn [01:09] Alan's Inspiration for Uncovering Financial Secrets [08:38] Learning Financial Planning Strategies 90% of People Don't Know [12:25] How to Get Started on the Path to Tax-Free Retirement [15:43] Strategies For Property Managers and Their Clients Quotables "The one thing you can always trust is for everybody to look out for their own self-interest." "If your own self-interest is in alignment with their interests, then that's a win-win. Otherwise, someone's gonna lose." "If you don't have a plan, make one. But you've got to have a plan and improve on it all the time." Resources DoorGrow and Scale Mastermind DoorGrow Academy DoorGrow on YouTube DoorGrowClub DoorGrowLive Transcript Alan Porter (00:00) I teach people to think outside the box, conventional financial planning, and show them the strategies that the wealthy and banking institutions have been using for years. Now, I show people how to become their own bank. Jason Hull (00:10) All right, welcome everybody. I am Jason Hull, the founder and CEO of DoorGrow, the world's leading and most comprehensive coaching and consulting firm for long-term residential property management entrepreneurs. For over a decade and a half, we have brought innovative strategies and optimization to the property management industry. We have spoken to thousands of property management business owners, coached, consulted, cleaned up hundreds of businesses. Alan Porter (00:26) Thank Jason Hull (00:35) helping them add doors, improve pricing, increase profit, simplify operations. And we run the leading property management mastermind in the industry. At DoorGrow, we believe good property managers can change the world and that property management is the ultimate high trust gateway to real estate deals, relationships, and residual income. We are on a mission to transform property management business owners and their businesses. We want to transform the industry. eliminate the BS, build awareness, change perception, expand the market, and help the best property management entrepreneurs win. Now, let's get into the show. So my guest today is Alan Porter of Strategic Wealth Strategies. Welcome, Alan. Alan Porter (01:16) Well, thank you for having me on. Jason Hull (01:18) Yeah, glad to have you. And we're going to be talking about, he's going to be sharing how to reveal the powerful financial strategies, the wealthy use, how you can apply them to. Alan will be uncovering the IRS approved playbook for retiring completely tax free, explain the millionaire tax strategies business owners use to keep more of what they earn and break down Wall Street myths to show how to build lasting wealth without market volatility. So Alan. Again, welcome to the show and why don't we kick things off by give us a little bit of background on you. How did you get into entrepreneurism, into business and give us a little bit of backstory so we understand how this all came to be. Alan Porter (02:00) Well, I never thought I'd be doing this. I retired from the military back in 1993. I was a Blackhawk instructor pilot and I told everybody I had a safe landing for every takeoff and I dodged all the bullets and I had a great career. And I got enrolled in the real estate mortgage business after that up till about 2008. I've had some tragic things happen to my family. In 2009, live in Little, mean Fayetteville, North Carolina. My son lived in Little Rock, Arkansas with his wife, Lynn. She was 39 and they had two little girls that were seven and four. Jason Hull (02:19) in 2009. Alan Porter (02:28) Well, we went down there for Christmas in 2009, but my son had been 100 % disabled for three years and still not getting the disability. And January 5th changed my entire life. His wife, Lynn, called me up. said, Alan, I've been diagnosed with stage four pancreatic cancer and they've given me six months to live. Of course we were all devastated, but there's a huge financial problem that's developed in my son's family because there's no money coming in. Jason Hull (02:28) Well, we went down there for business in 2009, but my son had been 100 % disabled for three years and still not in a disability. Wow. And January 5th changed my entire life. His wife Lynn called me up, she said, Alan, I've been diagnosed with stage 4 pancreatic cancer and they've given me six months to live. Of course, we were all devastated. Yeah, I bet. there's huge financial problem that's developed in my son's family because of the money coming in. Alan Porter (02:55) I'm helping them out, but I don't know for how long Jason Hull (02:55) I'm helping him out, but I don't help him. Alan Porter (02:56) until I'm gonna have to sell my house or do something. But I was like 99 % of the people out there, Jason, that thought life insurance was a death product that you had to die to benefit from it. Well, little did I know she had a terminal illness right or her life insurance policy that she could access within one year of diagnosis of this deadly disease and was completely tax free, which I knew nothing about. It was hundreds of thousands of dollars. Jason Hull (02:58) Yeah. Really? Alan Porter (03:21) And if it had not been for that, my son would be bankrupt and it took a huge financial strain off of me. Jason Hull (03:25) Yeah. Well, long story short, died a year later, so I moved my son back here to Fayetteville, North Carolina. But about a year after that, my daughter's an oncology nurse, and her husband's a doctor at Woodbrook and Raleigh, North Carolina, and just gave birth to my third grandson. And she was diagnosed with breast cancer, and it was very bad. We didn't think she was going to live. Well, now in 2023, she's been 12 years cancer free, but she also was diagnosed with Graves' disease, thyroid eye condition. Alan Porter (03:26) Well, to a long story short, she died a year later. So I moved my son back here to Fayetteville, North Carolina. But about a year after that, my daughter, who's an oncology nurse and her husband's a doctor, they live up in Raleigh, North Carolina, had just given birth to my third grandson. And she was diagnosed with breast cancer and it was very bad. We didn't think she was going to live. Well, now in 2023, she'd been 12 years cancer free, but she also was diagnosed with Graves disease and thyroid eye condition. There's only one treatment for it. It's not a cure-all for anything, but Jason Hull (03:51) And there's only one treatment for it. It's not a cure-all. Alan Porter (03:55) it's a treatment. It's an infusion, eight infusions of this drug is called Tepezza I believe. The first one was like $32,000. The last one was almost a quarter of a million dollars. That was in May of 2023. On January of 2024, the thyroid eye condition came back. In February, she went to the doctor. The doctor said, Nicole, I'm sorry, there's nothing we can do until you go blind and then we can operate. I'm thinking, man, what a prognosis. Jason Hull (03:55) my Yeah. ⁓ Alan Porter (04:21) So we tried to get her a study at Duke. She didn't qualify for that because she had already taken the Tepezza But April did get her into the Mayo Clinic in Rochester, Minnesota. But basically there's nothing they can do for her. She was up there for about four days for testing and consultation. But basically, like I said, there's nothing they can do for her. They got a drug that may be 50 % effective. It's not improved by insurance. And believe it or not, it's even more expensive than the Tepezza is. And it's just, I mean, so. Jason Hull (04:39) Yeah. Yeah. Alan Porter (04:51) So both of my kids are living day to day in misery. And when I got started in this, knew, like I said, these things, because I was to have a very successful real estate mortgage business. And I said, these financial strategies that the insurance companies have, why don't people know about this? These are the greatest financial vehicles out there. People tell me, well, listen to Suzy Orman and Dave Ramsey, insurance is not a good investment. Well, first off, it's not an investment. Jason Hull (04:54) When I got started in this, knew, like I said, these things, because I was very successful in estate in my early years. I said, these financial strategies that the insurance companies have, why don't people know about this? These are the greatest financial vehicles out there. People tell me, listen, as soon as you arm it today, Ramsey, insurance is not a good investment. Well, first off, it's not an investment. Alan Porter (05:18) It's an asset class all of its own. There's no other financial product that can Jason Hull (05:19) It's an asset class all of itself. There's no other financial product that... Alan Porter (05:23) provide the protection, performance, and benefits of cash value life insurance when properly structured and fixed and fixed indexed annually. And I'll give you one big point. They eliminate or mitigate the risk in retirement that a stock portfolio only compounds. That's absolutely... Let me ask you this. Have you ever heard of sequence of returns risk? Jason Hull (05:23) could provide the protection, performance, and benefits of cash, money, or life insurance. Yeah. if you have one big point, they eliminate or mitigate the risk in retirement that a stock portfolio only compacts. That's absolutely, let me ask you this, have you ever heard of sequence of returns risk? Sequencing returns? Sequence of returns risk. No.   Alan Porter (05:46) Sequence of returns risk. Well, don't feel lonely because 99 % of the people I talk to, to include multi-millionaires that have fee-based advisors. And let's say that you're 65 years of age and you go to retire and you got a million dollars in your stock portfolio. They used to say a 4 % distribution rate was a safe distribution rate to last for 30 years, index for inflation at 3%. Well, my plans go to age 120. They don't cut off in 30 years. Jason Hull (05:50) Well, don't feel lonely because 99 % of the people I talk to include multi-millionaires that have fee-based advisors. let's say that you're 65 years of age and you go to retire. You have a million dollars in your stock portfolio. They used to say a 4 % distribution rate was a safe distribution rate to last for 30 years, index for inflation at 3%. Well, my plans go at age 120. They don't cut off in 30 years. But the problem with that 4 % distribution rate Alan Porter (06:15) But the problem is that 4 % distribution rate, that's Jason Hull (06:19) That's $40,000 a year. And that stock portfolio, that's not guaranteed. What if you have a 10 % loss the first year? now your million dollars goes down to $900,000 minus the $40,000 you took out minus the fees you paid on financial advisor whether you make money or not. And then the next two to three years, 2008 happens again, where you lost 38 to 52%. You never got the money in the fifth year. And when I tell people about this, they're financial advisors, Alan Porter (06:19) $40,000 a year. And that stock portfolio, that's not guaranteed. What if you have a 10 % loss the first year? So now your million dollars goes down to 900,000 minus the $40,000 you took out minus the fees you pay that financial advisor, whether you make money or not. And then the next two to three years, 2008 happens again, where you lost 38 to 52%. You're going to be out of money in the fifth year. And when I tell people about this and their financial advisors, Don't tell them, I mean, they're said, I said, why do you think that is? Jason Hull (06:45) don't tell them. I made letters, I said, why do you think that is? Alan Porter (06:48) It's because they make a fee whether you make money or not. The number one fear in retirement is running out of money before you run out of money. I can eliminate that. Jason Hull (06:49) Because they make a fee, well, if you make money or not. The number one fair return is 20,000 dollars. Yeah, compensation structures are incentive models. And so if their incentive is not to tell you, it's because they're getting paid to not tell you. Well, they're supposed to be fiduciary looking out for their best interest clients. I'm a certified financial financial advisor. Yeah, but regardless, the one thing you can always trust is for everybody to look out for their own self-interest. Oh, you're right there. Alan Porter (06:59) Yeah, exactly right. Well, they're supposed to be fiduciaries looking out for their best interest clients. I'm a certified financial fiduciary. you're right there. Jason Hull (07:18) So if your own self-interest is in alignment with their interests, then that's a win-win. Otherwise, someone's gonna lose. Yeah. It's always the clients. Yeah. Yeah. Okay, well, that's quite the story. how is everybody doing now? Alan Porter (07:26) Yep. And it's always the client. My son looks like he's 85 years old and my daughter's living day to day in pain. Jason Hull (07:43) Yeah, yeah. So you have this burden of trying to figure out how do I take care of them? How do I make sure that, you know, taking care of your kids and, you know, nothing's more stressful emotionally or more motivating for us as a parent than our own kids having it going through a tough time. Yeah. I remember my oldest daughter, she was born with a birth defect that there was a rotation in her gut and she was just always sick, throwing up, stuff like this. Well, she almost died. We didn't know this. got, went and got a scan. Everything was inflamed. They're like, we have to do emergency surgery immediately. And yeah, it was pretty scary as a parent. And they had to like pull her guts out, do surgery, put them back in. And she was a little kid, you know? Now she's my oldest. I mean, she's still my oldest, but now she works for me. and in DoorGrow which is great. But yeah, I remember those times. That's really scary. And I can imagine that's just really a big load on your shoulders. So did this kind of spark you creating the strategic wealth strategies then? Alan Porter (08:30) No. Absolutely, that's my passion for this. I'm very passionate about what I do. It's all about education because people don't know. Jason Hull (08:49) Explain the passion, like what gets you excited about this? Alan Porter (08:53) Well, educating people. That's what I did in the Army. I was an educator. I taught people how to fly. it's just like this, educating people. I teach people to think outside the box, conventional financial planning, and show them the strategies that the wealthy and banking institutions have been using for years. Now, I show people how to become their own bank. I've been doing this for a decade and a half. And why don't everybody doesn't do this? I don't know why. mean, you borrow money from yourself, you pay yourself back compound interest. Jason Hull (09:16) you Alan Porter (09:20) and not the financial institutions and you eliminate the effective interest cost that you pay on the money that you borrow. And people, are you aware of what effective interest cost is? Banks love it. I had a gentleman who wanted to do my debt free for life plan. And I said, well, how much debt do you have? He says, well, we bought a new house a couple of months ago, a couple of car payments, a loan and a credit card. I said, what's the interest rate on your mortgage? He said 2.75. Jason Hull (09:20) Yeah. And people, are you aware? No, what is that? Alan Porter (09:46) I said, what's your effective interest cost on that? He says, well, I don't know what you're talking about, Alan. I said, don't fill it, only most people don't. Fill out my form, we'll do a Zoom conference the following week. I said, you got $461,000 in debt. That's not your problem. The problem is the 49.76 effective interest cost, you're paying on that 2.75 % mortgage. His eyes got real big and he said, Alan, how is that possible? I said, it's not going to get down to the 2.75 until the last couple of months of the mortgage. Jason Hull (10:10) Yeah. ⁓ Alan Porter (10:14) You've got a credit card here that's over 90 % effective interest cost. And even though you've got great credits, your average effective interest cost is over 46%. So my next question to him was, what financial vehicle are you investing in, your 401k or anything else, that gives you a 46 % return on your money? Because 46 cents of every dollar that you pay out goes to compound interest for some financial institution, and that money's gone for you forever. Jason Hull (10:17) and ⁓ Alan Porter (10:38) He said, well, nothing. In fact, I lost 10 % of my 401k. Jason Hull (10:40) Yeah, that'd be hard to find that much. And then my last question was how long does it you to your debts off? I said with my cap three buck of money and a whole lot of insurance policy, 14.17 years past, saving $73,000. And in the 10th year it would be 52 years of bids, and there's over $149,000 in cap Alan Porter (10:43) And then my last question was, how long can it take you to pay your debts off the way you're doing it? I 20 some years. I said, with my tax-free bucket of money and a whole life insurance policy and our software, we're paying all your debts off 14.17 years faster, saving you $73,000 in interest. And in the 10th year, you'll be 52 years of age and there's over $139,000 in a tax-free bucket of money that you can use ⁓ to buy a new car, whatever, college education for your kids. Jason Hull (11:06) you can use uh buy a new car whatever college education for your kids at that point your debt benefits will be $400,000 in tax-free money from the federal bank but think about this you don't have to any more money in this by the time you're 65 there'll be over $400,000 in tax-free money that you can use to supplement your income that does not affect the taxation of social security or the tax and community care part which will be in the thousands per year Alan Porter (11:13) At that point, your debt benefits over $400,000 of tax-free money to protect your family. Think about this. You don't have to put any more money in this. By the time you're 65, there'll be over a quarter of a million dollars in a tax-free bucket of money that you can use to supplement your income that does not affect the taxation of Social Security or the means testing for Medicare Part B, which will be in the thousands per year. You're protected from lawsuits, liens, and judgments, and it eliminates or mitigates all the risk in retirement. This is absolutely great for real estate investors. Jason Hull (11:35) Yeah. Yeah ⁓ Alan Porter (11:42) Because once they build that money up in the cash value of their policy, they can take it, go buy a property, and pay themselves back. I do this all the time. I just bought two new cars in last two years. I pay myself back. I'm going to have tens of thousands of dollars more because I compounded interest for me instead of some financial institution. Jason Hull (12:03) So you said multiple times, like why aren't people doing this? Well maybe you could answer your own question, why aren't people doing this? Alan Porter (12:10) It's lack of education. It ought to be taught in high school, but it's not. I've got college professors with PhD degrees in accounting and finance. They have no idea what I'm talking about. They ask me to teach their classes. Jason Hull (12:20) Yeah, got it. So it was just a lack of education on this. Alan Porter (12:24) That's exactly what it is. Jason Hull (12:25) So, yeah, well, I mean, it sounds like something that everybody should be doing. So how does somebody get started with this or how do they become aware of this or what would you say are the first steps? Alan Porter (12:38) Well, give me a call. I don't charge for my consultation services. That's free. It's an education. I think everybody needs to know these things because it will change their financial future, not only for them, but for their family also and possibly generations to come. at 9-8-5. Jason Hull (12:52) So Alan, it sounds like you've kind of found a passion in this. You really enjoy helping people to be able to figure this out and do this. Alan Porter (13:00) Absolutely. Jason Hull (13:01) So yeah, I think that's noble. I think this is pretty awesome. So for those that are listening to this point, I'm going to read a quick word from our sponsor and then Alan, I'm going have you share your phone number so they can get in touch with you and we can keep talking about it. So this episode is sponsored by KRS Smart Books. So if you're a property manager, are you tired of getting tangled up in numbers? KRS Smart Books has your back. They specialize in property bookkeeping. for small to mid-sized managers who'd rather focus on, well, managing. With over 15 years of experience in real estate accounting, their pros in AppFolio, Yardi, and all the top property management software, trust them to make your monthly reports hassle-free so you can get back to what really matters running your business. Head over to krsbooks.com to book your free discovery call. All right, so Alan, what's the number that they should get? to get in touch with you or to reach you to find out about this. Alan Porter (13:59) You can call me at 910-551-1046, email me at strategicwealth, the number zero at gmail.com. And you can always go to my website, which is www.strategicwealthstrategies.com and you can book appointment there. And I've got a plethora of information on that website. Jason Hull (14:18) What? Great, thanks for sharing. So for those that are listening, some people might listen to this and go, well, that's nice, but Alan probably can only work with people that maybe have a million dollars or that are ultra wealthy or have lots of savings. People will listen to this and say, that's probably not for me. What would you say to that? Alan Porter (14:39) Well, quite frankly, bull I work with everybody. know, I'm for the military. Military people don't make a lot of money. Okay. And I work with them, but I work with regular, regular working people that I mean, I'll give you a perfect example. I asked people, said, why do you contribute to a 401k? They said, well, it's a tax deduction. I said, no, it's a tax compounder. And I thought you don't think tax is going to be higher when you retire. I got another thing coming for you. Jason Hull (14:43) Okay. Right. Alan Porter (15:07) But see, thing is people don't understand. 1 % of people out there don't even think there's a fee in a 401k. A 1 % fee over a 30-year period will reduce your income by one-third. The average fee in a 401k is 2.99%. Now that's by Forbes Magazine and the Laptimes. People have less than two-thirds of their money and then they get hit with taxes anywhere from 20 to over 55%. And they're not prepared for it. They're not prepared for long-term care, which costs right now between $50,000 to $200,000 a year. I can get money for that's tax free for pennies on the dollar. It's just a matter of education. Jason Hull (15:43) So for the property management business owners listening, a lot of them will have sometimes hundreds of clients that are investors and they're wanting to maximize their investments, how would this maybe benefit the property management business owners to be better educated on this and have a strategic partner like you? Alan Porter (16:03) Well, the thing is, you've to have a plan.   If you don't have a plan, make one. But you've got to have a plan and improve on it all the time. But it's just like, you know, building up your cash value and borrowing from yourself to buy a property and paying yourself back. That's an absolutely great thing for a real estate investor. And these property managers, I've got health and wellness programs. If you've got employees over 10 employees, understand this. The employer will save anywhere from $500 to $700 a year in FICA taxes. The employee and the employer have 1,100 drugs, prescription drugs, at zero copay. That's 20 to 30 % of healthcare costs. Jason Hull (16:37) Yeah Alan Porter (16:50) I mean, and they also have an accidental indemnity program and that's not for the employer, but they have a revolution health app. They've got the number one telehealth app according to JD Power and associates. It's a plethora of benefits. We have legal club, we have identity shield. It's just all at no net cost to employer and no net cost to the employee. It's the section 125 of the tax program. Jason Hull (17:06) This is all at no net cost reported at no net cost reported. Got it. Got it, interesting. Okay, well cool. Well what else would people generally ask about this or should we make sure that the listeners are aware of related to this? Well, are you... Alan Porter (17:26) Well, are you risk averse? Are you conservative? You know, it's just like when you go to retire and you've got that million dollars in stock portfolio, a 4 % distribution rate, $40,000. If you had a property constructed fixed indexed annuity at, say, age 65, you'd only need approximately $650,000 of that stock portfolio to give you the same $40,000 a year. That's guaranteed for the rest of your life. we're guaranteed. Jason Hull (17:53) New York Heat. ⁓ Alan Porter (17:53) Never to have a loss through the market because we're not tied to the market for our gain. We use indexing strategies and every time that indexing strategy goes up we have increasing income and the older you get the higher the distribution rate is. You can't do that with a stock portfolio. It's not even comparable. Jason Hull (17:59) And every time that index of strategy goes up, we have increasing income. And the older you get, the Yeah, yeah. Well, Alan, I appreciate you coming on to the DoorGrow show and bringing this to light for those listening that are not aware you're doing your purpose of educating. So appreciate that. And to wrap up what final words do you have? And then again, why don't you go and share how people can get in touch with you one more time. Alan Porter (18:31) Okay, well I've got a best-selling book out right now on Amazon. It's called Tax-Free Retirement Solution. Again, Tax-Free, Tax-Free Retirement Solution. Jason Hull (18:38) It's called tax, tax free. Retirement solution, okay. Got it. Alan Porter (18:45) And again, you can call me at 910-551-1046. My email is strategicwealth, the number zero at gmail.com. And you can go to my website, which has a plethora. I've got videos, I've got blogs, I've got everything there. And you can book an appointment there at www.strategicwealthstrategies.com. Jason Hull (18:51) email is strategicwealth0 at gmail.com and you can go to my website which has a cluster. I've got videos, I've got blogs. book an appointment there at www.strategicwellscladagy.com. Awesome. Alan, appreciate you being on the show and thanks for your service. You mentioned your former military. Yeah, I appreciate it. So for those watching, if you've ever felt stuck or stagnant in your property management business, you want to take it to the next level, reach out to us at doorgrow.com. Also be sure to join our free Facebook community, Just for Property Management Business Owners at doorgrowclub.com. Alan Porter (19:13) Well, I appreciate it. Jason Hull (19:31) And if you would like to get the best ideas in property management, join our free newsletter at doorgrow.com slash subscribe. And if you found this even a little bit helpful, don't forget to subscribe and leave us a review. We'd really appreciate it. And until next time, remember the slowest path to growth is to do it alone. So let's grow together. Bye everyone.  

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