Podcasts about ID

Hollywood and the media are in full meltdown mode after Don Lemon's arrest, and the reactions say everything. In this episode, we break down the arrest itself, the media response, and why so many high-profile figures rushed to defend him. From Jane Fonda to Megyn Kelly, Cuomo, Geraldo, and even Nicki Minaj, the fallout quickly spiraled into a cultural and political firestorm. Plus, Melania Trump's box office numbers spark outrage among critics, new Epstein file revelations raise serious questions, and shocking fraud allegations emerge from California hospice centers. The episode also covers growing protests, ICE operations, immigration enforcement, media double standards, Democrat hypocrisy online, and Candace Owens' latest controversy — all while political memes and viral moments continue to dominate the conversation.00:00 Intro00:40 Groundhog Day02:50 Worst Grammys outfits07:05 Billie Eilish & Trevor Noah push radical narratives10:25 Ricky Gervais calls out Hollywood10:50 Ad – Lean12:30 Melania Trump box office numbers & Hollywood backlash15:35 Detransition lawsuit wins $2M judgment17:05 Bill Gates named in Epstein file dump18:50 Ruthless Podcast with Scott Bessent21:15 California hospice fraud exposed22:55 Ad – BonCharge25:00 Speaker Johnson optimistic on midterms27:45 Don Lemon arrested – fallout & media reaction34:00 Jane Fonda defends Lemon35:40 Trump responds to Lemon arrest39:00 Don Lemon's past controversies resurface41:10 Cuomo, Megyn Kelly & Geraldo pile on49:45 Nicki Minaj roasts Don Lemon52:00 Democrat hypocrisy on X54:50 Trump on immigration enforcement55:50 New NJ governor meltdown58:15 Protesters set up blockades & ID checks01:00:10 ICE agents & Alex Pretti incident01:01:15 Seattle police push back on radical mayor01:06:00 Political memes & Trump retweets critics01:09:05 Candace Owens vs Erika Kirk & Israel comments01:13:50 Piers Morgan reacts to Candace backlash01:18:35 Candace mocked online01:20:30 Culture & TikTokSUPPORT OUR SPONSORS TO SUPPORT OUR SHOW!Lose meaningful weight healthily with LEAN—get 20% off at https://TakeLean.com using code CHICKS. Start the new year right with a skincare upgrade from Bon Charge.Visit https://BonCharge.com/Chicks and use code CHICKS for 15% off sitewide. Lock down protection on both your new gadgets and your old faithful devices with 60% off Webroot at https://Webroot.com/ChicksVISIT OUR WEBSITE DAILY! https://chicksonright.comSUBSCRIBE TO OUR PODCAST: https://link.chtbl.com/BtHbvS8C?sid=youtubeJOIN OUR SUPPORTER COMMUNITY ON LOCALS: https://chicksontheright.locals.com/JOIN OUR SUPER DOUBLE AWESOME SECRET BUT NOT SECRET EXCLUSIVE GROUP: https://www.facebook.com/groups/388315619071775Subscribe to our email list: https://politics.chicksonright.com/subscribe/GET OUR BOOK! https://www.amazon.com/dp/B08H5D3CF1/ref=cm_sw_r_cp_api_fabc_JdhQFbZ363CAY Venmo: @chicksonrightPaypal: https://www.paypal.me/chicksonright Get exclusive Chicks merch here: https://www.etsy.com/shop/InRealLifeCreations?ref=seller-platform-mcnav§ion_id=50399398 Even more Merch: https://shop.spreadshirt.com/chicksonright/ Thank you for the Superchats! Watch live to donate and be recognized! Facebook: Chicks on the RightFacebook Group: Chicks on the RightTwitter, IG, Parler, Rumble: @chicksonrightSubscribe and stay tuned for new episodes every weekday!Follow us here for more daily clips, updates, and commentary:YoutubeFacebookInstagramTikTokXLocalsMore InfoWebsite

Donate (no account necessary) | Subscribe (account required) Join Bryan Dean Wright, former CIA Operations Officer, as he dives into today's top stories shaping America and the world. In this Monday Headline Brief of The Wright Report, Bryan explains why Washington is once again on the brink of a government shutdown, with Democrats demanding cuts to ICE funding and Republicans pushing a bill to block non-citizens from voting in federal elections. He then unpacks the escalating political and cultural backlash to immigration enforcement, from mayors openly defying federal law to judges issuing error-filled rulings against ICE. Bryan also covers the White House's decision to pull back federal enforcement from Democrat-run cities, new tensions inside the GOP after a surprise Texas election loss, and a landmark jury verdict that could dismantle the so-called gender-affirming care industry nationwide. The episode closes with explosive domestic and global fallout from the latest Jeffrey Epstein document release, raising new questions about elite corruption, intelligence ties, and why being reflexively anti-Trump offered powerful political cover for years.   "And you shall know the truth, and the truth shall make you free." - John 8:32     Keywords: February 2 2026 Wright Report, government shutdown ICE funding fight, SAVE America Act voter ID citizenship, Democrats abolish ICE rhetoric, Minneapolis ICE protests judges rulings, Trump pulls back federal enforcement blue cities, Texas special election GOP warning, gender-affirming care lawsuit verdict New York, Epstein document dump fallout, Bill Gates Epstein claims, Clinton contempt Congress, intelligence ties Epstein

This weekend in Minnesota we learned why Democrats want to abolish the police: because they intend to BE the police. A dual justice bombshell in the Epstein documents. You now need a national ID to fly. (Please subscribe & share.) Sources: https://x.com/TaraServatius/status/2018292870118011324?s=20 https://x.com/TaraServatius/status/2018101985749180589?s=20 https://x.com/camhigby/status/2017320446048293038?s=20 https://www.dailymail.co.uk/news/article-15510049/Stunning-Epstein-twist-Ghislaine-Maxwell-claims-29-friends-cut-secret-deals-DOJ.html

What happens when activists decide they are the police?

In this episode of John Solomon Reports, guest host Ben Whedon sits down with Wisconsin Senator Ron Johnson to discuss the current legislative landscape surrounding election integrity and immigration reform. Senator Johnson shares insights on the growing momentum behind the SAFE Act, a comprehensive Election Integrity Bill that has faced challenges in Congress. He emphasizes the overwhelming public support for voter ID laws and critiques the Democratic Party's stance on election security, arguing that their policies create opportunities for fraud.As the conversation unfolds, Johnson proposes a new legislative initiative called the Secure America Act, aimed at securing elections, borders, and taxpayer funds. He discusses the potential need to eliminate the filibuster to pass this crucial legislation, expressing his concerns about the Democrats' willingness to do so when they regain power.We also delve into the contentious issue of immigration enforcement, with Johnson highlighting the implications of the current open border policies and their impact on crime and public safety. He addresses the challenges faced by ICE in Minnesota and the broader consequences of illegal immigration on communities across America.Senator Johnson reflects on the upcoming midterms and the potential for Republicans to gain electoral advantages in the 2030 reapportionment process. He stresses the importance of focusing on popular legislation that resonates with the American public, advocating for a straightforward approach to reform that prioritizes security and accountability.Next, for FBI agent and author Chris Piehota discusses the recent shake-up within the FBI under the leadership of Kash Patel. With a wave of unexpected firings and reassignments, particularly among field directors in key locations like Atlanta and New York, we explore the implications of these changes on the Bureau's operations and culture.Piehota shares insights into Patel's mission to identify and remove agents who may have allowed political biases to influence their investigative work. As the FBI seeks to realign its focus towards operational effectiveness, we delve into the historical context of personnel shifts within the agency and the potential impact on its overall structure.We also examine the controversial departure of former Deputy Director Dan Bongino, assessing the dynamics of his role and the changes in authority under Patel's leadership. With the introduction of co-deputy directors, we discuss how this split might affect decision-making and operational clarity within the FBI.As we navigate through the complexities of the Bureau's internal reforms, Piehota emphasizes the importance of transparency and communication from Director Patel. He argues that the public deserves to understand how these changes will enhance the FBI's capabilities, particularly in addressing national security threats alongside street-level crime.Finally, Judicial Watch President Tom Fitton joins and discusses the ongoing challenges faced in the realm of FOIA litigation against the Department of Justice. Fitton shares insights on the current administration's handling of transparency issues, particularly in light of the recent changes in leadership at the DOJ. He expresses his surprise at the continued lack of responsiveness from the DOJ, regardless of who is in charge, highlighting the persistent barriers that hinder the release of crucial information.We delve into specific cases, such as the prosecution of Peter Navarro and the ongoing investigations into the alleged weaponization of government agencies. Fitton emphasizes the bureaucratic hurdles and the 'deep state of secrecy' that often leads to litigation being the only recourse for obtaining public information. He discusses the implications of the DOJ's reluctance to disclose documents related to high-profile cases, including the infamous Hunter Biden laptop, and the broader ramifications of this lack of transparency for American citizens.The conversation turns to the systemic issues within the FOIA process itself, as Fitton outlines the lengthy and often frustrating journey of obtaining documents through legal channels. He argues for the necessity of reforming the FOIA system to ensure greater accountability and responsiveness from government agencies. Fitton also reflects on the overwhelming scale of fraud within federal programs, suggesting that citizen activists and independent media play a crucial role in uncovering the truth as government agencies struggle to manage their responsibilities.See Privacy Policy at https://art19.com/privacy and California Privacy Notice at https://art19.com/privacy#do-not-sell-my-info.

This Week on Gun For Hire Radio..Jay Factor of New Jersey Firearms Owners Syndicate https://www.njfos.org/  joins us to discuss how we have completely lost our voice at the ballot box (it was not the gun owners who stayed home). We are told an ID to vote is discrimination yet we all need an ID to own guns as required by those very same people who blatentely discriminate against “those people”to acquire a carry permit by a rejection factor of 10! Make it make sense, oh that's right, it’s all plan to cancel “We The People’s” votes! Please Listen, Learn, Like, Follow, Share, & Volunteer The post The Gun For Hire Radio Broadcast: Episode 767 appeared first on Best Gun Range NYC and NJ Area | Gun Range Near Me.

I detta dramatiska avsnitt möter vi Olympe de Gouges – dramatiker, pamflettist, salonnière, abolitionist och feministisk pionjär. Född som oäkta dotter i sydfranska Montauban tog hon sig hela vägen till Paris intellektuella salonger och revolutionens politiska centrum. Hon skrev pjäser, affischer och pamfletter om rättvisa, frihet och jämlikhet – och om kvinnors rätt att överhuvudtaget räknas som medborgare. Idéer som var mycket kontroversiella i ett Frankrike där makten snabbt gled från kung till gata till skräckvälde.Detta är berättelsen om en människa som älskade revolutionens ideal – men avskydde dess blodtörst. Som försvarade kungamakten när republiken krävde absolut lydnad. Som skrev att då kvinnor får beträdda schavotten har de också medborgaren rätt att rösta i val. En av dessa två företeelser blev hon närmare bekant med än den andra.----Läslista:Laestadius Larsson, Anna, Alla dessa djefla qvinnor: berättelsen om de första feministerna, Piratförlaget, Stockholm, 2022.Harrison, Dick, ‘Feministen förlorade huvudet i giljotinen', Svenska Dagbladet, 28 april 2021.Gålmark, Lisa, ‘Historisk amnesi och progression: fallet Olympe de Gouges', Tidskrift för genusvetenskap, 2018:1 (vol. 39), s. 106–114.Ekerwald, Carl-Göran, Frihet, jämlikhet, broderskap: ett försök att förstå franska revolutionen, Ny utg., Karneval, Stockholm, 2013.BBC Radio 4, In Our Time: “Olympe de Gouges”, 21 april 2022, BBC Sounds (Podcast) Hosted on Acast. See acast.com/privacy for more information.

How do prosecutors prove premeditation when there are no eyewitnesses? When there's an eight-year gap between a divorce and a double homicide? When the defendant is a board-certified vascular surgeon with no criminal history who doesn't look like a killer? Michael McKee allegedly drove 300 miles from Chicago to Columbus to execute his ex-wife Monique Tepe and her husband Dr. Spencer Tepe while their young children slept nearby. The evidence police have described is substantial—ballistic matches linking a firearm from McKee's property to shell casings at the scene, vehicle surveillance, a confirmed ID in alley footage, and a firearm suppressor that prosecutors will argue proves this was planned. Former felony prosecutor Eric Faddis spent years in the Special Victims Unit handling first-degree murder cases and has tried 45+ jury trials. He breaks down why charges were upgraded from murder to aggravated murder, how prosecutors establish motive across a timeline spanning nearly a decade, and what the state needs the jury to believe about Dr. Michael McKee. We also examine McKee's behavioral patterns through the Dark Triad framework—narcissism, Machiavellianism, and psychopathy. A man who allegedly evaded a malpractice lawsuit nine times, fled his marriage after seven months, and may have spent years fixating on the woman who moved on without him. Every possible defense strategy runs into the wall of premeditation evidence. And the same ego that allegedly drove him to murder may prevent him from ever accepting a plea deal that could spare him from life without parole.#MoniqueTepe #SpencerTepe #MichaelMcKee #TepeMurders #EricFaddis #AggravatedMurder #DarkTriad #ColumbusOhio #TrueCrimeToday #MurderTrialJoin Our SubStack For AD-FREE ADVANCE EPISODES & EXTRAS!: https://hiddenkillers.substack.com/Want to comment and watch this podcast as a video? Check out our YouTube Channel. https://www.youtube.com/@hiddenkillerspodInstagram https://www.instagram.com/hiddenkillerspod/Facebook https://www.facebook.com/hiddenkillerspod/Tik-Tok https://www.tiktok.com/@hiddenkillerspodX Twitter https://x.com/tonybpodListen Ad-Free On Apple Podcasts Here: https://podcasts.apple.com/us/podcast/true-crime-today-premium-plus-ad-free-advance-episode/id1705422872This publication contains commentary and opinion based on publicly available information. All individuals are presumed innocent until proven guilty in a court of law. Nothing published here should be taken as a statement of fact, health or legal advice.

The evidence against Michael McKee is staggering—ballistic matches linking a firearm from his property to shell casings at the scene, vehicle surveillance tracking his movements from Chicago to Columbus, a confirmed ID as the figure in the alley footage, and a firearm suppressor that prosecutors will argue proves premeditation. McKee allegedly drove 300 miles to execute his ex-wife Monique Tepe and her husband Dr. Spencer Tepe while their two young children slept nearby. Now the vascular surgeon faces four counts of aggravated murder carrying life without parole. Former felony prosecutor Eric Faddis, who spent years in the Special Victims Unit and has tried 45+ jury trials, joins us to break down exactly what the state needs to prove and where the defense might try to create doubt. We examine the forensic evidence, the alleged pre-murder stalking, and family testimony describing emotional abuse with no police reports to back it up. But this episode goes deeper than the prosecution's case. We analyze how a man who allegedly evaded a malpractice lawsuit nine times and fled his marriage after seven months will likely approach his own defense. Using the Dark Triad framework—narcissism, Machiavellianism, and psychopathy—we examine how these personality patterns typically manifest when someone faces consequences they cannot escape. The rationalization, projection, and denial that prevents certain defendants from ever accepting guilt. And the tragic irony that the same ego that allegedly drove McKee to murder may prevent him from taking a plea deal that could spare him from dying behind bars.#MichaelMcKee #MoniqueTepe #SpencerTepe #TepeMurders #EricFaddis #AggravatedMurder #DarkTriad #ColumbusOhio #TrueCrime #HiddenKillersJoin Our SubStack For AD-FREE ADVANCE EPISODES & EXTRAS!: https://hiddenkillers.substack.com/Want to comment and watch this podcast as a video? Check out our YouTube Channel. https://www.youtube.com/@hiddenkillerspodInstagram https://www.instagram.com/hiddenkillerspod/Facebook https://www.facebook.com/hiddenkillerspod/Tik-Tok https://www.tiktok.com/@hiddenkillerspodX Twitter https://x.com/tonybpodListen Ad-Free On Apple Podcasts Here: https://podcasts.apple.com/us/podcast/true-crime-today-premium-plus-ad-free-advance-episode/id1705422872This publication contains commentary and opinion based on publicly available information. All individuals are presumed innocent until proven guilty in a court of law. Nothing published here should be taken as a statement of fact, health or legal advice.

On the surface it's a straightforward story. Here in South Florida, somebody took 6-year-old Adam Walsh from the toy department of his neighborhood Sears, where his mother said she'd left him alone for just a few minutes because he'd wanted to play at the video games display while she shopped. Store cameras would have solved this – except it was 1981 and stores didn't yet have them.After two weeks of a huge, unprecedented police and community search, and with the story in the local news every day, men fishing 125 miles upstate in an orange grove canal saw something floating they thought was a doll's head. It was a child's head.Just the head.Cops arriving on the scene figured it was Adam. A DNA comparison with his parents would have been definitive – but this was years before forensic DNA was in use. Fingerprints – there was only a head, no other body part was ever found. A visual ID by his parents – they could have made one, but they sent someone else to go to the morgue. Adam's dental records – while his parents and the news media waited, that was how the ID was done, by a medical examiner who compared them to the found child's teeth. Yes, he declared, it was Adam.Adam's image in his last photograph became the raison d'etre for the Walsh parents, who told their heart-wrenching story in interviews with newspapers and on TV talk shows; in testimony to Congress to urge the enactment of new laws to help find missing children, then at a signing ceremony at the White House Rose Garden; and in two made-for-television movies and a best-selling book. John Walsh became the crusading host of a long-running TV crime show, America's Most Wanted, which helped catch hundreds of violent fugitives. Meanwhile, the police had never solved Adam's case.But kind of lost in all of this was Adam himself.Become a supporter of this podcast: https://www.spreaker.com/podcast/the-opperman-report--1198501/support.

In this Bonus Hour of the The Financial Guys Podcast, the guys dig into why union workers have dramatically shifted their political loyalties, how media echo chambers distort immigration and crime statistics, and why accountability in law enforcement and government leadership matters more than ever. They break down the difference between legal and illegal immigration when it comes to business ownership, call out the misuse of data used to shape public opinion, and make the case for passing voter ID legislation before the midterms. Plus, a quick sports sidebar on the Patriots' dominance of the AFC East and their Super Bowl legacy wraps up the hour. (00:04:03) Shift in Union Workers' Political Affiliations(00:06:10) Manipulation of Data in ICE Accountability(00:10:27) Immigrant Entrepreneurial Contributions to the Economy(00:16:58) Enforcing Accountability for Law Enforcement and Officials(00:23:09) "Urgency of Passing Voter ID Before Midterms"(00:25:14) "Patriots Dominance in AFC East Super Bowls"

The House is making a push to pass voter ID and voter citizenship laws; Libs everywhere are making it impossible for law enforcement; Hollywood has been consumed by the anti-ICE hivemind; and the Secretary of the Interior, Doug Burgum, joins the show. Watch VINCE Live on Rumble - Mon-Fri 8AM ET ⁠⁠⁠⁠ ⁠⁠⁠https://rumble.com/vince⁠⁠ ⁠⁠⁠⁠⁠ Sponsors: Bon Charge - ⁠⁠https://boncharge.com⁠⁠ code: VINCE Patriot Mobile - ⁠⁠https://patriotmobile.com/Vince⁠⁠ Kalshi - ⁠⁠https://kalshi.com/vince⁠⁠ The Wellness Company - ⁠⁠https://twc.health/⁠⁠ VINCE code: Vince ‘The Most Extraordinary Attack on Voting Rights in American History': How the SAVE Act Upends Over a Century and a Half of Protecting Voting ⁠⁠https://www.democracydocket.com/analysis/the-most-extraordinary-attack-on-voting-rights-in-american-history-how-the-save-act-upends-over-a-century-and-a-half-of-protecting-voting/⁠⁠ ‘Breaking Bad' Star Giancarlo Esposito Goes On Wild Anti-ICE Rant ⁠⁠https://dailycaller.com/2026/01/29/giancarlo-esposito-breaking-bad-anti-ice-minneapolis-minnesota-rant-revolution/⁠⁠ Learn more about your ad choices. Visit podcastchoices.com/adchoices

The civilian killings of Alex Pretti and Renee Macklin Good by federal immigration agents have launched a larger debate in Washington about funding for the Department of Homeland Security.Senate Democrats want to carve off DHS money from the broader spending package to keep the government open, and they want new limits on immigration agents, like a prohibition on masks and a requirement that officers carry ID. Republican Sen. Ron Johnson of Wisconsin says he blames the actions of state and local leaders for the shooting deaths of Alex Pretti and Renee Macklin Good. He insists local leaders should have done more to cooperate with immigration enforcement efforts in Minneapolis.NPR's Ailsa Chang spoke with Wisconsin Republican Senator Ron Johnson to discuss his thoughts on whether ICE, and other immigration enforcement agencies, need the reforms Democrats have asked for.At the time this episode aired, lawmakers were at an impasse regarding the federal spending package. But Senate Democrats now say they've reached a deal to separate DHS funding from the other five appropriations bills. You can read more details on npr.org.For sponsor-free episodes of Consider This, sign up for Consider This+ via Apple Podcasts or at plus.npr.org.  Email us at considerthis@npr.org.This episode was produced by Brianna Scott. It was edited by Christopher Intagliata, Courtney Dorning and Kelsey Snell. Our executive producer is Sami Yenigun.Learn more about sponsor message choices: podcastchoices.com/adchoicesNPR Privacy Policy

These Border Patrol raids deep in our cities are nothing but a massive beta test for the AI surveillance grid, with feds wearing Meta glasses that snap your face, ID you instantly, and feed you into kill lists just like they did to Alex Pretti before they executed him on camera. Erika Kirk wants you to buy her grieving trad-wife act, but the receipts don't lie—she's a documented pathological liar who faked her entire backstory, hid ex-fiancés and wild reality-TV hookups, invented a single-mom sob story, and buried inconvenient family members while pretending to be some pure Christian conservative princess.

Street Smarts: Trust Your Instincts, Outsmart Danger, and Stay Safe in a World That Isn't by Dannah Eve https://www.amazon.com/dp/0063438887 From the mindset you move with, to the habits you create, and the tools you carry—learn how to stay sharp, stay ready, and stay safe in every aspect of your daily life! Dannah Eve has always been street smart, and for the past several years, she has been sharing her advice, self-defense strategies, and safety tips with millions of engaged social media followers. With the encouraging tone of a savvy older sister, she has built a platform that teaches women how to think like a threat—mastering situational awareness, calculated deception, and the art of always being ready. This is survival on your terms. These are just a few of the rules she lives by: Lie to survive: You don't owe a stranger your truth. Especially if it compromises your safety. On a date: Don't rush to share your personal details—a Tinder match is not yet a trusted person. Living alone: Keep a pair of men's shoes by the door; you'll be a less-obvious target. While commuting: Never leave any personal information visible—such as your workplace ID, nametag, or packages showing your address. On vacation: Walk with confidence and a strong stride; a distracted person is an easy target. While driving: Never pull over for an unmarked vehicle; anyone can order police sirens and flashing lights online. At school: Research and use the available campus shuttles and safety services. Online: Phishing emails, fake texts, scare tactics—don't bite, don't click. If it's “urgent” or too good to be true, it's probably a scam. At a concert or other public place: Plan your exit strategy before you need it. In an unpredictable and often frightening world, Dannah Eve shows you how to weaponize your intuition—and back it up with real-world safety tactics that actually work. Because when you build confidence, you operate with authority—and that ripple effect can protect more than just you. About the author Dannah Eve is a trusted safety expert and digital creator known for her sharp instincts, real-world expertise, and engaging content that empowers women to navigate life with confidence. As a former D1 athlete and Summa Cum Laude graduate in Criminology and Psychology, she combines academic knowledge with street smarts to deliver life-saving insights to her rapidly growing audience of over 4 million followers across her social media platforms. Dannah's content is equal parts informative and relatable, making safety feel approachable rather than overwhelming. As a mom, she's passionate about sharing practical tips and personal experiences that resonate with the millions of loyal followers who turn to her for guidance. Her motto, live aware, not in fear, is the foundation of her mission. She lives in sunny Florida.

MSM's spinning political narratives. Seditious 6's Mark Kelly's against voter ID. Today’s Popcorn Moment: And the Emmy goes to Anna Navarro regarding Pretti. Today on the Marketplace: Tickle your pickle. Woman grows 3rd breast after giving birth. Starbucks lays out plan for growth. See omnystudio.com/listener for privacy information.

Dems can't give straight answer regarding requiring citizenship to vote. What embarrassing thing do most people do, but won't admit to. Is anyone going to watch the winter Olympics? Hakeem Jeffries wants Kristi Noem “to be put on ICE permanently.” Virginia tax proposals by Dems who just won the election. Tim Walz says fraud is everywhere, not just MN. FL man arrested for giving counterfeit money to a stripper. Netflix's "Age of Attraction". MSM's spinning political narratives. Seditious 6's Mark Kelly's against voter ID. Today’s Popcorn Moment: And the Emmy goes to Anna Navarro regarding Pretti. Today on the Marketplace: Tickle your pickle. Woman grows 3rd breast after giving birth. Starbucks lays out plan for growth. Will Trump "reform" ICE if Dems sign onto the SAVE act? Don Lemon arrested in LA. More on Don Lemon's arrest. Truthfully, your life doesn't change because of events in the news. See omnystudio.com/listener for privacy information.

Episode Description Episode Description         Sign up to receive this Unreached of the Day podcast sent to you:                         https://joshuaproject.net/people_groups/12570/ID              Dear Friend,             The Batak people of North Sumatra didn't have a written language until 1834. Today, they're one of the largest Christian populations in Indonesia, with over 6 million believers. The transformation happened because someone, a German missionary named Ludwig Nommensen, decided their spiritual poverty was unacceptable. That was 190 years ago. Today, 4,473 people groups are still waiting for their Ludwig Nommensen moment. The People Group Adoption Program launches today, and here's how it works: It meets you where you are. You're not being asked to become a missionary in the field (though if God calls you to that, we'll cheer you on). You're being invited to use your current gifts, prayer, advocacy, networking, research to support those who are already called to go.

Protests against ICE's actions are taking place across Southern California this weekend - find out where. A state court has ruled against Huntington Beach's controversial voter ID law. Orange County officials have approved a settlement on the Airport Fire. Plus, more from Evening Edition. Support The L.A. Report by donating at LAist.com/join and by visiting https://laist.comSupport the show: https://laist.com

Tongue Twisters! Tigers! Lions! Bears! Giraffes! And chameleons! Oh my! It's all happening as we discover the amazing power of the tongue from James 3:2-12. Just don't use yours when a policeman wants to see some ID. And there's chaos on the pirate ship when the first mate takes the wheel. Plus another chance to hear our brand new song by Dumb Rocks! Sing along here:https://www.youtube.com/watch?v=giacmWgmZ2AGet your Living Faith resources here:https://www.faithinkids.org/resources/sunday-school/james-living-faith/Support the show

No state better exemplified the suspicious aspects of the 2020 election than Georgia, and no city was more suspicious than Atlanta. Now, the FBI has raided Fulton County to get to the bottom of what really happened five years ago. FBI Director Kash Patel joins to discuss the raid. Then, Sen. Markwayne Mullin talks about Democrat plans to shut down the government to defund ICE, and explains they unlikely way that a shutdown could lead to the passage of the SAVE Act to bring national voter ID to American elections. Watch every episode ad-free on members.charliekirk.com! Get new merch at charliekirkstore.com!Support the show: http://www.charliekirk.com/supportSee omnystudio.com/listener for privacy information.

Andy's main channel:    / @thefineprintyt 

Valérie Gauthier, professeure à HEC et autrice de la méthode du savoir-relier.Dans cet moment (extrait d'un épisode plus long en lien), nous parlons d'un sujet à la fois intime et collectif : notre manière de nous relier les uns aux autres. J'ai questionné Valérie sur ce que le dialogue exige de nous, pourquoi nous avons tendance à simplifier l'autre au lieu de faire l'effort de relation, et comment le digital reconfigure profondément nos liens.On a parlé de leadership, de chevaux, de toucher, de nos biais relationnels… et surtout de ce qui fait qu'une relation humaine peut devenir un espace de transformation. C'est un moment fort, dense, d'où se dégage une vérité simple : se relier, ça s'apprend.3. Citations marquantes« Le dialogue, c'est un travail. Ce n'est pas facile, ni évident. »« Ce qui est important, ce n'est pas l'individu, c'est la relation. »« Le digital déshumanise, mais il peut aussi recréer du lien s'il est bien géré. »« Chez les chevaux, le leadership se construit sur la compétence et le contexte. »« Les sens, ce ne sont pas des émotions. C'est une autre façon de se connecter à l'autre. »Idées centrales discutéesLe dialogue est un effort (00:20 - 01:04)Comprendre vraiment l'autre demande un travail actif d'écoute et d'interprétation. On préfère souvent cataloguer plutôt que dialoguer.La relation est plus importante que l'individu (02:01)Se concentrer sur des typologies (pervers, toxique…) fait perdre de vue la dynamique relationnelle, qui est le cœur du problème.Le digital simplifie et polarise les relations (02:55)S'il déshumanise en surface, il peut aussi permettre un lien profond si on en crée les conditions intentionnelles.Le rôle de la synchronicité dans le lien (06:25)Un vrai dialogue ne peut exister que dans une forme de présence simultanée : être ensemble, au même moment.L'intelligence relationnelle des chevaux (08:40)Le leadership animal est contextuel, basé sur la compétence, et profondément collectif. Une source d'inspiration pour nos sociétés.Réhabiliter le sensoriel dans nos relations (10:54)Nos sens — regard, toucher, écoute — sont des outils oubliés du lien humain. Ils permettent une connexion plus fine que l'émotion ou le raisonnement seul.Questions posées dans l'interviewPourquoi le dialogue est-il devenu si rare ?En quoi les algorithmes simplifient-ils nos relations ?Pourquoi avons-nous tant besoin de catégoriser les autres ?Qu'est-ce que cela change de penser la relation plutôt que l'individu ?Le digital tue-t-il le lien humain ?Comment créer un lien profond à distance ?Pourquoi la communication asynchrone est-elle un piège ?Qu'est-ce que les chevaux nous enseignent sur le leadership ?Comment remettre du sensoriel dans nos relations ?Peut-on encore se parler vraiment dans un monde hyperconnecté ?Références citées dans l'épisodeMéthodes & conceptsSavoir-relier : Méthodologie relationnelle développée par Valérie Gauthier (02:49, 03:48)TechnologiesWhatsApp, SMS, MOOC (Massive Open Online Courses) : évoqués pour illustrer les effets du digital sur la communication (05:14, 02:55)Ressources animalesFonctionnement des chevaux sauvages : comme métaphore du leadership contextualisé et sensoriel (08:40)Timestamps clés (optimisés YouTube)00:20 | Pourquoi dialoguer est un vrai travail01:19 | La tentation de la catégorisation : pervers, toxique…02:01 | Ce qu'on oublie : la relation avant tout02:55 | Le digital peut-il nous reconnecter ?04:17 | Créer un lien profond même à distance06:25 | Synchronicité vs. asynchronicité : l'erreur du WhatsApp08:40 | Ce que les chevaux nous enseignent sur le leadership10:54 | Le retour des sens dans les relations humainesHébergé par Audiomeans. Visitez audiomeans.fr/politique-de-confidentialite pour plus d'informations.

Huge thanks to ICOM for supporting Ham Nation on the Ham Radio Crash Course and their twice monthly giveaways! https://hamnation.icomamerica.com/ New LINK! ICOM Announced the IC-73000MK2 & ID-5200! https://www.youtube.com/live/sLkAw9aTVowHelp Violetta get to Manihiki! https://gofund.me/d20ef2a4 Need QSL cards?Consider printing with Amanda! http://www.peakprintingonline.com/index.php/qsl-cards/Gordon West's Study Material can be found here: https://www.gordonwestradioschool.com/Don Wilbanks' Youtube Channel: https://www.youtube.com/channel/UCHXqPB2Ya0yGTtZtfcO5avQ Randy K7AGE: https://www.youtube.com/user/K7AGEDr. Tamitha Skove: https://www.spaceweatherwoman.com/ Amateur Radio Newsline: https://www.arnewsline.org/ Want the best HT antenna? Signal Stuff Signal Stick https://signalstuff.com/?ref=622 (This is an affliate link)Looking for the best deal on the Ed Fong J-Pole? https://www.kbcubed.com/DBJ-2H-Amateur-Ham-2m-70cm-Dual-Band-Portable-Rollup-Antenna-by-Ed-Fong-p406009746The Coax I use is ABR Industries (10% off with code: "abr10hrcc"): https://abrind.com/?sld=6I use Ham Radio Deluxe: https://www.hamradiodeluxe.com/aff/2DC45C837DEE2A018A2BCB345A2E3900/index.html?subid=558903You can find some of my favorite radios and gear at GigaParts: https://www.gigaparts.com/nsearch/?lp=JOSHGood Value HTs: HTs: https://www.buytwowayradios.com/?cmid=amsreGRvTmttM0k9&afid=Mkx1eE1uN2M0S1k9&ats=bHNrMHVhZ3lZcjQ9Check out Radioddity ham radio radios and get a discount: Xiegu G90: https://www.radioddity.com/?ref=bkobuwhc Support Ham Radio Crash Course Content Patreon - https://www.patreon.com/hoshnasi 

Huge thanks to ICOM for supporting Ham Nation on the Ham Radio Crash Course and their twice monthly giveaways! https://hamnation.icomamerica.com/ New LINK! ICOM Announced the IC-73000MK2 & ID-5200! https://www.youtube.com/live/sLkAw9aTVowHelp Violetta get to Manihiki! https://gofund.me/d20ef2a4Need QSL cards? Consider printing with Amanda! http://www.peakprintingonline.com/index.php/qsl-cards/Gordon West's Study Material can be found here: https://www.gordonwestradioschool.com/Don Wilbanks' Youtube Channel: https://www.youtube.com/channel/UCHXqPB2Ya0yGTtZtfcO5avQ Randy K7AGE: https://www.youtube.com/user/K7AGEDr. Tamitha Skove: https://www.spaceweatherwoman.com/Amateur Radio Newsline: https://www.arnewsline.org/ Want the best HT antenna? Signal Stuff Signal Stick https://signalstuff.com/?ref=622 (This is an affliate link)Looking for the best deal on the Ed Fong J-Pole? https://www.kbcubed.com/DBJ-2H-Amateur-Ham-2m-70cm-Dual-Band-Portable-Rollup-Antenna-by-Ed-Fong-p406009746The Coax I use is ABR Industries (10% off with code: "abr10hrcc"): https://abrind.com/?sld=6I use Ham Radio Deluxe: https://www.hamradiodeluxe.com/aff/2DC45C837DEE2A018A2BCB345A2E3900/index.html?subid=558903You can find some of my favorite radios and gear at GigaParts: https://www.gigaparts.com/nsearch/?lp=JOSHGood Value HTs: HTs: https://www.buytwowayradios.com/?cmid=amsreGRvTmttM0k9&afid=Mkx1eE1uN2M0S1k9&ats=bHNrMHVhZ3lZcjQ9Check out Radioddity ham radio radios and get a discount: Xiegu G90: https://www.radioddity.com/?ref=bkobuwhc Support Ham Radio Crash Course Content Patreon - https://www.patreon.com/hoshnasi 

Criminals are calling bank customers. A lot. And those calls often are successfully cloaked as originating from banks themselves. Increasingly, these calls are originating from vast operation centers, often overseas, where the objective is to fool bank customers to hand over personal data and information. There are some steps banks, their customers, federal agencies and even Congress can take to address this growing problem. Joining ABA's Paul Benda to discuss these issues on this edition of the ABA Fraudcast are Mike Rudolph, chief technology officer at YouMail, and Jonathan Thessin, VP and senior counsel at ABA, whose portfolio focuses on the telecom ecosystem, FCC, including the Telephone Consumer Protection Act and all efforts to assist banks and bank customers confronted with this threat. Highlights: 2:00 — Technology as part of a protective ecosystem used by many banks, to short-circuit threats to customers. 13:00 — Defining the "robocall mitigation obligation." 16:00 — The challenge of vetting a telecom company. 18:00 — The difference between an imposter call and spoofed call. 28:00 — How the telecom ecosystem works. 29:00 —  Protecting lawful bank calls, while addressing the problem of calls from bad-actors impersonating banks. And what is the extent of ABA's advocacy on these issues? 31:00 — Urging the FCC to take an important final step. 32:53 — What can Congress do. 36:25 — Shout out to Fraudcast episode 1, where bank CEO Dan Robb describes a mass call spoofing campaign with thousands of calls targeting customers of his bank. 42:00 — Thessin on how do bad guys place hundreds of thousands of phone calls very cheaply. 47:00 — Looking into steps banks can take, such as branding tools for caller ID displays. Also referenced is STIR/SHAKEN, the acronym for the framework allowing verification that a call is in fact from the number displayed on caller ID. Learn more from the FCC site. The ABA Fraudcast will be published every three weeks, here and wherever you listen to and subscribe to your favorite podcasts, such as Apple and Spotify. Please follow! ABA offers resources to help banks prevent, identify, measure and report fraud, and to serve and protect consumers and their financial data.​ ABA's scam prevention campaigns #BanksNeverAskThat and #PracticeSafeChecks are newly updated as well. The ABA Foundation's Protecting Older Americans page includes useful resources to assist the fight against elder financial exploitation and other increasing threats. The episode is also available here. ABA Fraudcast host is Paul Benda, EVP, risk, fraud and cybersecurity at ABA.

2nd Amendment backlash follows portrayal of Alex Pretti by some Trump administration officials; 'A real deep wound': The push for survival in MN areas targeted by ICE; 2nd Amendment backlash follows portrayal of Alex Pretti by some Trump administration officials; Report: Black female unemployment spikes amid federal pushback against DEI; with recent tax changes, extra value added to ID's free aide sites.

No state better exemplified the suspicious aspects of the 2020 election than Georgia, and no city was more suspicious than Atlanta. Now, the FBI has raided Fulton County to get to the bottom of what really happened five years ago. FBI Director Kash Patel joins to discuss the raid. Then, Sen. Markwayne Mullin talks about Democrat plans to shut down the government to defund ICE, and explains they unlikely way that a shutdown could lead to the passage of the SAVE Act to bring national voter ID to American elections. Watch every episode ad-free on members.charliekirk.com! Get new merch at charliekirkstore.com!Support the show: http://www.charliekirk.com/supportSee omnystudio.com/listener for privacy information.

Brand new MAGIC TAPE with some unreleased tracks and ID's 01. The Magician - Baba Baba (Unreleased) 02. Raz Alon - Hustler 03. Bonafique, Yuvée - WHAT! 04. ID - ID (Unreleased) 05. Tiga & Boys Noize - Hot Wife 06. Peace Control - U Ain't Lying' 07. Baron - DSCO 08. 3 ITAYGA, Omer Eylon - Desert Hum 09. Vibe Killers, Javi Bora - Bumpy (Unreleased) 10. The Weekend - ID Rework (Unreleased) 11. Raxon - Basick Beat (Unreleased) 12. E.F.G. - Rollin 13. Cam Stockman, Joyce Sims - Into My Life

Torjai Endre, a nyugdíjas pszichológus úgy dönt, hogy elköltözik Magyarországról egy trópusi szigetre, hátha így megszűnik majd az egész életét végigkísérő szorongása. De az élet persze nem így működik, és az ember nem menekülhet el a világ másik végére a nyomasztásai elől. Erről a felismerésről és a felismerést kísérő belső küzdelemről szól Barnás Ferenc ősszel megjelent regénye, a Most és halála óráján, ami a Könyves Magazin tavalyi listáján az év legjobb könyve lett, és amivel Barnás elnyerte a Mészöly-díjat is. A lassan egy évtizede Dél-Kelet-Ázsiában élő Barnás Ferenccel a regénye mellett Mészöly és Hajnóczy prózájáról, külső és belső káoszról, ​a fájdalom szerepéről és az ősszületésről is beszélgettünk a Nem rossz könyvek legújabb epizódjában. 00:00 Vendégünk Barnás Ferenc, aki a Mészöly Miklós-díj átvétele miatt volt épp Magyarországon, így rögtön kérdeztünk arról, hogy mit jelent számára Mészöly életműve, de bőven szóba kerül Hajnóczy Péter is. „Azt a fajta irodalmat tartom nagyra, ami új dolgokat tud mondani arról, amit úgy hívunk, hogy élet.” 11:00 Mi köti össze ezt az életművet? A regények krízisekből indulnak, melyek időnként nagyobb krízisekbe torkollnak, máskor meg a probléma megoldhatatlanságának belátásába. És miért éri meg egy időre elmenni Magyarországról akkor is, ha amúgy nagyon szeretünk itt élni. 19:30 Hogyan határozza meg az írás helye a regényt magát, és mit tett hozzá Dél-Kelet-Ázsia ehhez a regényhez? Alkalmazkodás a trópusokhoz. A jó mondat sosem teljesen az író érdeme, olyan állapot ez, amikor az ember jelen van a mondatban, és a mondat jelen van benne. 27:30 Óceán, mint a regény szereplője, és az ősszületés tere. 30:00 Idő és időtlenség a regényben és a halál pillanata, amikor nem tudjuk, hova megyünk át. És mi van még ott az ész mellett a nagy drámai pillanatokban? 36:20 Fájdalom, mint az autentikus tapasztalat lehetősége. Alázat a saját fájdalmaddal szemben és a fájdalom, ami rendet teremt. „Abban a pillanatban, ahogy azt mondjuk, biztos tudásunk van, onnantól kezdve könnyen válik veszélyessé az ember.” 45:10 Menekülés és a megismerés utáni vágy. „Abban a pillanatban, ahogy azt mondjuk, biztos tudásunk van, onnantól kezdve könnyen válik veszélyessé az ember.” 55:00 Vallás, szent szövegek és az archaikus tudás szerepe. 61:00 Három könyv Barnás Ferenc ajánlásában: Clarice Lispector - Too Much of Life, Marnó János - Hazatűnés és Nemes Z. Márió - Irgalom és számonkérés. See omnystudio.com/listener for privacy information.

Election integrity is under fire as Democrats melt down over the SAVE Act and basic voter ID requirements. This video breaks down why proving citizenship to vote is common sense — and why figures like Ilhan Omar, Jay Inslee, and Keith Ellison are panicking. From ICE at polling places to voter roll transparency and census-driven power grabs, this is the real fight over elections, immigration, and political power in America. SHOP OUR MERCH: https://store.townhallmedia.com/ BUY A LARRY MUG: https://store.townhallmedia.com/products/larry-mug Watch LARRY with Larry O'Connor LIVE — Monday-Thursday at 12PM Eastern on YouTube, Facebook, & Rumble! Find LARRY with Larry O'Connor wherever you get your podcasts! SPOTIFY: https://open.spotify.com/show/7i8F7K4fqIDmqZSIHJNhMh?si=814ce2f8478944c0&nd=1&dlsi=e799ca22e81b456f APPLE: https://podcasts.apple.com/us/podcast/larry/id1730596733 Become a Townhall VIP Member today and use promo code LARRY for 50% off: https://townhall.com/subscribe?tpcc=poddescription https://townhall.com/ https://rumble.com/c/c-5769468 https://www.facebook.com/townhallcom/ https://www.instagram.com/townhallmedia/ https://twitter.com/townhallcomBecome a Townhall VIP member with promo code "LARRY": https://townhall.com/subscribeSee omnystudio.com/listener for privacy information.

2nd Amendment backlash follows portrayal of Alex Pretti by some Trump administration officials; 'A real deep wound': The push for survival in MN areas targeted by ICE; 2nd Amendment backlash follows portrayal of Alex Pretti by some Trump administration officials; Report: Black female unemployment spikes amid federal pushback against DEI; with recent tax changes, extra value added to ID's free aide sites.

Las Hermanas Caronni, Laura y Gianna (violonchelo, clarinete y voces), vuelven con 'El espacio del tiempo', disco para el que han grabado 'Mambo time', 'Oração ao tempo' de Caetano Veloso, 'Volver' de Carlos Gardel y Alfredo Le Pera o 'Vals de la casa'. De Coladera, un proyecto creado por el brasileño Vitor Santana y el portugués João Pires allá por el 2018, y su disco 'La dôtu lado', 'A luz de Yayá', 'Mantafro', 'D´orixá' y la canción que le da título. Del contrabajista Gui Duvignau, en trío de piano y batería, 'Miniature for drums', 'Idée fixe' y 'Deixa' de Baden Powell en su disco 'Live in Red Hook'. La kora de Ballaké Sissoko, el chelo de Vincent Segal, el saxo soprano de Émile Parisien y el acordeón de Vincent Peirani en 'Il camino' y 'Amir' de su disco 'Sou kora'. Escuchar audio

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

Our fearless hosts discuss not starting a business and having the last word, as well as revealing their favorite time of day!Please note that this episode may contain paid endorsements and advertisements for products and services. Individuals on the show may have a direct or indirect financial interest in products or services referred to in this episode.Sponsors:For a better buzz without the booze, check out SenoritaDrinks.com. Must be 21+. Please enjoy responsibly.Get the Venmo Debit Card today. The Venmo Mastercard® is issued by The Bancorp Bank, N.A., pursuant to license by Mastercard International Incorporated. Venmo Stash terms and exclusions apply. Max $100 cash back per month. See terms at venmo.me/stashterms. Venmo balance use requires ID verification.See thicker, stronger, faster-growing hair with less shedding in just 3-6 months with Nutrafol. For a limited time, Nutrafol is offering our listeners $10 off your first month's subscription and free shipping when you go to Nutrafol.com and enter the promo code RIDE.Go to brooklynbedding.com and use my promo code RIDE at checkout to get 30% off sitewide. This offer is not available anywhere else.To learn more about therapy with NOCD, go to nocd.com and schedule a free 15-minute call with their team.Produced by Dear Media.See Privacy Policy at https://art19.com/privacy and California Privacy Notice at https://art19.com/privacy#do-not-sell-my-info.

An audit finds more than $200 million meant to get the mentally ill off the streets and into medical and psychiatric care has only helped 22 people. 8 senate republicans seem poised to reject the SAVE Act to mandate photo ID to vote in US elections. Why would that be? Trump bigfoots Gavin Newsom and Karen Bass with an executive order to expedite the rebuilding of Pacifici Palisades. Trump's economy is booming which means democrats will surely force another government shutdown.    

Questions arise over whether Chipotle donated $15,000 to ICE. Amazon announces major layoffs, possibly due to advances in AI. TV personality Al Roker celebrates 30 years on The Today Show. Mark takes your calls. Mark interviews author Ann Coulter. Ann discusses sanctuary cities and their obligations under federal law. She also shares her perspective on the Minnesota protests and the recent killing, including the issue of many protesters not carrying ID.See omnystudio.com/listener for privacy information.

Questions arise over whether Chipotle donated $15,000 to ICE. Amazon announces major layoffs, possibly due to advances in AI. TV personality Al Roker celebrates 30 years on The Today Show. Mark takes your calls. Mark interviews author Ann Coulter. Ann discusses sanctuary cities and their obligations under federal law. She also shares her perspective on the Minnesota protests and the recent killing, including the issue of many protesters not carrying ID.

Ann discusses sanctuary cities and their obligations under federal law. She also shares her perspective on the Minnesota protests and the recent killing, including the issue of many protesters not carrying ID.

What should a protester look like when demonstrating passionately about an issue? Singer Harry Styles is set to perform 30 shows at Madison Square Garden as part of his tour. Mark interviews Fox News legal analyst Gregg Jarrett. They break down the legal aspects of the Minnesota shooting involving Alex Pretti. Also, what legal challenges do protestors face? Questions arise over whether Chipotle donated $15,000 to ICE. Amazon announces major layoffs, possibly due to advances in AI. TV personality Al Roker celebrates 30 years on The Today Show. Mark interviews author Ann Coulter. Ann discusses sanctuary cities and their obligations under federal law. She also shares her perspective on the Minnesota protests and the recent killing, including the issue of many protesters not carrying ID. See omnystudio.com/listener for privacy information.

What should a protester look like when demonstrating passionately about an issue? Singer Harry Styles is set to perform 30 shows at Madison Square Garden as part of his tour. Mark interviews Fox News legal analyst Gregg Jarrett. They break down the legal aspects of the Minnesota shooting involving Alex Pretti. Also, what legal challenges do protestors face? Questions arise over whether Chipotle donated $15,000 to ICE. Amazon announces major layoffs, possibly due to advances in AI. TV personality Al Roker celebrates 30 years on The Today Show. Mark interviews author Ann Coulter. Ann discusses sanctuary cities and their obligations under federal law. She also shares her perspective on the Minnesota protests and the recent killing, including the issue of many protesters not carrying ID.

Ann discusses sanctuary cities and their obligations under federal law. She also shares her perspective on the Minnesota protests and the recent killing, including the issue of many protesters not carrying ID.See omnystudio.com/listener for privacy information.

Live January 28, 2026 | Yaron Brook ShowSeason 12 - Episode 22Iran; Trade & Immigration; US Dollar; Ukraine; AI& IP; Silence | Yaron Brook ShowFrom Iran to AI: Trade Wars, Dollar Decay, and the Deadly Price of SilenceThe world is drifting toward chaos—and too many people are staying silent.On this episode of The Yaron Brook Show, Yaron cuts through the noise to tackle the biggest threats facing America and the West: Iran's ambitions, trade and immigration distortions, the weakening U.S. dollar, Ukraine's future, the war over AI and intellectual property—and the moral cost of choosing silence in the face of authoritarianism.Why does silence empower the worst actors?Are tariffs and immigration controls destroying prosperity?Is America sliding toward banana-republic status?And what happens when fear replaces reason?This is a wide-ranging, no-holds-barred episode connecting geopolitics, economics, technology, and philosophy—ending with a powerful meditation on why silence is never neutral.

Hour 1 for 1/28/26 Drew opens the show with news of the day including an incident where Rep. Ilhan Omar was sprayed (1:00). Caller: I disagree that Omar was set-up (12:42), and caller: I think Trump is cleaning the swamp (14:44). Then, legal scholar Hans A. von Spakovsky covers the SAVE Act and elections (16:57). Callers/topics: if illegal immigrants vote (23:26), Virginia redistricting (27:54), voter ID (29:34), I came to the country legally (33:03). Finally, Dr. Tim Millea covers NYPD detectives who said they were disrespected at a local hospital (36:23). Callers: ICU nurse perspective (42:23), and medical liability (49:45). Link: https://www.cathmed.org/

2026 Elections and What Democracy Means This YearWhat if 2026 isn't just an election year, but the fight for representation itself? In this Season 6 premiere of Built by Us, host Kai McNeil sits down with Professor Dr. Irving Joyner from North Carolina Central University to examine the high stakes of the 2026 midterms and what democracy actually means for North Carolinians right now.Professor Joyner, who has spent decades studying civil rights and constitutional law, traces the history of voting rights expansion in North Carolina from the groundbreaking introduction of early voting in 1991 to the historic 2008 and 2012 turnout when Black voter participation outpaced white voter participation for the first time. But he also unpacks the ongoing attacks on those gains, from voter ID laws to the racial gerrymandering that has left one party controlling nearly 80% of our congressional delegation despite North Carolina being a 50-50 purple state.This episode breaks down what members of Congress, NC senators, and NC representatives actually do for everyday North Carolinians, not just the textbook definitions. From understanding provisional ballots to recognizing how gerrymandering in Congressional District 1 undermines fair representation, Professor Joyner explains why active participation matters now more than ever.As we enter a critical year with US House, US Senate, and NC General Assembly races on the ballot, this conversation is essential listening for anyone who wants to understand the power they hold and the democracy they're fighting to protect.Support Democracy NC's work at demnc.co/donate and connect with us on Bluesky, Threads, Instagram, TikTok, and Facebook.Support the showFollow us on all your favorite platforms! Instagram: @democracyncTikTok: @democracyncThreads: @democracyncBluesky: @democracyncFacebook: @DemocracyNorthCarolinaYoutube: @DemocracyNorthCarolina

Mary Vogt from the Heritage Foundation joins to discuss Minnesota's staggering $1 billion in fraudulent student loans, including cases where funds went to deceased individuals or bots due to minimal ID verification under the Biden administration. She explains the broader systemic issues driving college costs, the difficulty of recouping these funds, and the importance of fact-based reporting, highlighting how mainstream media often skews narratives, including digitally altering photos of victims. Vogt emphasizes the value of alternative outlets like Daily Signal and Heritage.org for unbiased information. Hashtags: #MaryVogt #StudentLoanFraud #MinnesotaScandal #EducationPolicy #MediaBias #DailySignal #HeritageFoundation

 The fellas are laying the whole Senate map on the table and getting real about what's actually at stake for the next two years. We get into why holding the Senate matters so much for a Trump administration, from confirmations to the very real threat of impeachment politics coming roaring back if Democrats get the chance. Then we start walking state by state through the early battlefield, where the money is going to flood in, where the margins are going to be brutal, and where Republicans can realistically grow the majority.  We start with North Carolina, because the fellas think it's shaping up to be one of the most expensive races in American history—potentially a $600 million monster. We talk through the matchup dynamics, why the Democrat name ID advantage is real early, and why the race changes once the spending begins. Then we jump to Georgia, where Ossoff's entire plan looks like it hinges on Republicans not showing up in the rural areas in a midterm—so the primary becomes its own test of who can actually build the kind of turnout operation it takes to win.️  From there, we hit the rest of the map: Susan Collins once again fighting upstream in Maine while Democrats try to sort out their own mess, Michigan opening up with Democrats in a fractured primary and Republicans feeling like they've got a real shot, and the Texas situation that could turn into a full-blown runoff slugfest with massive consequences. We also get into Alaska's quirks and why polling there is always a mess, Ohio's matchup potential, Iowa's open seat and why candidate quality matters, and the Louisiana calendar that's set up to produce a low-turnout sprint into a runoff.  Then we talk with US Attorney Jeanine Pirro about crime in D.C., what changes when prosecutors actually prosecute, how the federal component of her office plays into major cases, and why she's approaching public safety like it's the job—not a press strategy.Our Sponsors:➢Tell your lawmaker to put parents first. NetChoice is dedicated to making the Internet safe for free expression and free enterprise: http://netchoice.org/keepappstoressafe➢Unleash American energy to be bigger and better than ever before, because when America builds, America wins.  https://permittingreformnow.org/➢Melania from Amazon MGM Studios captures the personal moments that come with stepping into the role of the First Lady for a second time - in theaters exclusively on January 30th, 2026. Learn more about your ad choices. Visit podcastchoices.com/adchoices

00:01:12 — PR Above Truth: “Freezing Rain” and the Image-Obsessed StateKnight opens by arguing the administration's fixation on optics over reality reveals a government that treats lying as routine governance. 00:02:09 — The Welfare Magnet and the Manufactured Border CrisisKnight argues mass migration was deliberately engineered through subsidies, then weaponized to justify surveillance and national ID expansion. 00:05:23 — Charity Replaced by State PowerKnight explains how federal welfare displaced voluntary charity, hollowing out moral responsibility while enabling corruption and control. 00:09:07 — The Minneapolis ICE Shooting: Escalation Without CauseKnight reconstructs the incident to show how unnecessary force—not threat—led to the killing of an already restrained man. 00:12:34 — Masked Agents and Filming Suppression as Proof of GuiltKnight argues police masking themselves and blocking cameras signals awareness of wrongdoing rather than concern for safety. 00:31:52 — “I Felt Threatened”: The Magic Words That Legalize KillingKnight dismantles the doctrine that subjective fear now functions as a universal legal shield for lethal force. 01:00:02 — “Defensive Shots” and Absolute Immunity as State DoctrineKnight exposes how sanitized language is used to retroactively justify killings and shut down investigation. 01:01:24 — Technocrat Puppets and the Myth of Electoral ChoiceKnight argues both parties now operate as a managed technocratic system rather than genuine representation. 01:05:18 — MAGA's Willingness to Believe Lies for BloodlustKnight warns that hatred of the left has overridden moral restraint, leading conservatives to excuse state violence. 01:15:56 — Due Process Is a Human Right, Not a Citizenship PrivilegeKnight insists stripping due process from non-citizens guarantees its eventual removal from everyone. 01:44:45 — 3D Printers as the Next Trojan Horse for Total ControlKnight argues “ghost gun” laws are really about embedding censorship and permission systems into all home manufacturing. 01:59:08 — Jury Nullification as the Last Peaceful DefenseKnight closes by arguing the ballot box has failed, leaving informed juries as the final non-violent check on a lawless state. Money should have intrinsic value AND transactional privacy: Go to https://davidknight.gold/ for great deals on physical gold/silver For 10% off Gerald Celente's prescient Trends Journal, go to https://trendsjournal.com/ and enter the code KNIGHT Find out more about the show and where you can watch it at TheDavidKnightShow.com If you would like to support the show and our family please consider subscribing monthly here: SubscribeStar https://www.subscribestar.com/the-david-knight-showOr you can send a donation throughMail: David Knight POB 994 Kodak, TN 37764Zelle: @DavidKnightShow@protonmail.comCash App at: $davidknightshowBTC to: bc1qkuec29hkuye4xse9unh7nptvu3y9qmv24vanh7Become a supporter of this podcast: https://www.spreaker.com/podcast/the-david-knight-show--2653468/support.

00:01:12 — PR Above Truth: “Freezing Rain” and the Image-Obsessed StateKnight opens by arguing the administration's fixation on optics over reality reveals a government that treats lying as routine governance. 00:02:09 — The Welfare Magnet and the Manufactured Border CrisisKnight argues mass migration was deliberately engineered through subsidies, then weaponized to justify surveillance and national ID expansion. 00:05:23 — Charity Replaced by State PowerKnight explains how federal welfare displaced voluntary charity, hollowing out moral responsibility while enabling corruption and control. 00:09:07 — The Minneapolis ICE Shooting: Escalation Without CauseKnight reconstructs the incident to show how unnecessary force—not threat—led to the killing of an already restrained man. 00:12:34 — Masked Agents and Filming Suppression as Proof of GuiltKnight argues police masking themselves and blocking cameras signals awareness of wrongdoing rather than concern for safety. 00:31:52 — “I Felt Threatened”: The Magic Words That Legalize KillingKnight dismantles the doctrine that subjective fear now functions as a universal legal shield for lethal force. 01:00:02 — “Defensive Shots” and Absolute Immunity as State DoctrineKnight exposes how sanitized language is used to retroactively justify killings and shut down investigation. 01:01:24 — Technocrat Puppets and the Myth of Electoral ChoiceKnight argues both parties now operate as a managed technocratic system rather than genuine representation. 01:05:18 — MAGA's Willingness to Believe Lies for BloodlustKnight warns that hatred of the left has overridden moral restraint, leading conservatives to excuse state violence. 01:15:56 — Due Process Is a Human Right, Not a Citizenship PrivilegeKnight insists stripping due process from non-citizens guarantees its eventual removal from everyone. 01:44:45 — 3D Printers as the Next Trojan Horse for Total ControlKnight argues “ghost gun” laws are really about embedding censorship and permission systems into all home manufacturing. 01:59:08 — Jury Nullification as the Last Peaceful DefenseKnight closes by arguing the ballot box has failed, leaving informed juries as the final non-violent check on a lawless state. Money should have intrinsic value AND transactional privacy: Go to https://davidknight.gold/ for great deals on physical gold/silver For 10% off Gerald Celente's prescient Trends Journal, go to https://trendsjournal.com/ and enter the code KNIGHT Find out more about the show and where you can watch it at TheDavidKnightShow.com If you would like to support the show and our family please consider subscribing monthly here: SubscribeStar https://www.subscribestar.com/the-david-knight-showOr you can send a donation throughMail: David Knight POB 994 Kodak, TN 37764Zelle: @DavidKnightShow@protonmail.comCash App at: $davidknightshowBTC to: bc1qkuec29hkuye4xse9unh7nptvu3y9qmv24vanh7Become a supporter of this podcast: https://www.spreaker.com/podcast/the-real-david-knight-show--5282736/support.

Watch The X22 Report On Video No videos found (function(w,d,s,i){w.ldAdInit=w.ldAdInit||[];w.ldAdInit.push({slot:17532056201798502,size:[0, 0],id:"ld-9437-3289"});if(!d.getElementById(i)){var j=d.createElement(s),p=d.getElementsByTagName(s)[0];j.async=true;j.src="https://cdn2.decide.dev/_js/ajs.js";j.id=i;p.parentNode.insertBefore(j,p);}})(window,document,"script","ld-ajs");pt> Click On Picture To See Larger Picture Trump trolls the climate people, temps are going down and there incredible amount of snow. China pushes forward with Silk road. Canada/China try to go around Trump’s tariff system and he warns Carney to stop. The people have been dependent on the government and its because of the [CB]. The [CB]/China are trying to stop Trump’s tariffs. Countries want their gold back. The [DS] is taking the information war and now moving to a physical war. The war is between the American people and the criminal syndicate. The [DS] want Trump to use the insurrection act during the midterms, this way they can use the narrative that he is going to stop the elections. Hold the line, the people are waking up. Trump’s counterinsurgency is getting bigger. Trump will not act until he has the leverage, buckle up its going to get bumpy.   Economy https://twitter.com/disclosetv/status/2015283109235732576?s=20 (function(w,d,s,i){w.ldAdInit=w.ldAdInit||[];w.ldAdInit.push({slot:18510697282300316,size:[0, 0],id:"ld-8599-9832"});if(!d.getElementById(i)){var j=d.createElement(s),p=d.getElementsByTagName(s)[0];j.async=true;j.src="https://cdn2.decide.dev/_js/ajs.js";j.id=i;p.parentNode.insertBefore(j,p);}})(window,document,"script","ld-ajs");   https://twitter.com/WallStreetApes/status/2014838127677030845?s=20  work, I lose my food stamps, I lose my health insurance and we’re only getting $100 back on taxes. Huh? This is why people don’t want to work because why am I working my butt off and losing all that stuff and still living paycheck to paycheck when I was living paycheck to paycheck before, but I at least had food stamps and health insurance and got $7,000 back. Yeah, how’s that math mathing?”  Repatriate The Gold’: German Economists Urge Withdrawal From US Vaults Shift in relations and unpredictability of Donald Trump make it ‘risky to store so much gold in the US', say experts  Germany is facing calls to withdraw its billions of euros' worth of gold from US vaults, spurred on by the shift in transatlantic relations and the unpredictability of Donald Trump. Germany holds the world's second biggest national gold reserves after the US, of which approximately €164bn (£122bn) worth – 1,236 tonnes – is stored in New York. Emanuel Mönch, a leading economist and former head of research at Germany's federal bank, the Bundesbank, called for the gold to be brought home, saying it was too “risky” for it to be kept in the US under the current administration.  “In the interest of greater strategic independence from the US, the Bundesbank would therefore be well advised to consider repatriating the gold.” Source: zerohedge.com Trump Suggests He Can Send $2,000 Tariff Rebate Checks Without Congress  Bessent has also suggested the $2,000 benefit might not take the form of direct cash disbursements.  the Treasury secretary said while he had not yet finalized details with Trump, the “dividend could come in lots of forms,” such as through tax reductions already under consideration—including exemptions for tips, overtime pay, and Social Security benefits, among other deductions. Source: zerohedge.com Political/Rights Anti-ICE Singer Bad Bunny Reportedly Planning to Wear a Dress at Super Bowl Halftime Show to ‘Honor Queer Icons'  Bad Bunny, the anti-Trump, anti-ICE, Puerto Rican rapper, whose real name is Benito Antonio Martínez Ocasio, is reportedly planning to wear a dress to “honor queer icons” during his Super Bowl halftime performance. The artist has a history of wearing skirts, dresses, and other bizarre costumes. According to a Radar Online report, Ocasio will wear the dress at the NFL's biggest game of the year to “honor Puerto Rican queer icons and generations of drag, resistance and cultural rebellion.” The report states: Source: thegatewaypundit.com https://twitter.com/mrddmia/status/2014745821682483678?s=20 https://twitter.com/disclosetv/status/2014735703490334753?s=20 DOGE  dramatic, final, and beautiful conclusion. I would also like to thank President Xi, of China, for working with us and, ultimately, approving the Deal. He could have gone the other way, but didn't, and is appreciated for his decision. PRESIDENT DONALD J. TRUMP Geopolitical https://twitter.com/KurtSchlichter/status/2015086947782525422?s=20    War/Peace   DONALD J. TRUMP PRESIDENT OF THE UNITED STATES OF AMERICA Medical/False Flags https://twitter.com/TheChiefNerd/status/2014517087830491440?s=20 [DS] Agenda https://twitter.com/gatewaypundit/status/2015410989953433956?s=20    BREAKING: Magistrate Judge Orders Release of Minnesota Church Protestor William Kelly All three Minnesota church protestors have now been released from federal custody. Nekima Levy-Armstrong, Chauntyll Allen, and William Kelly, A federal magistrate judge on Friday ordered the release of William Kelly, the far-left agitator who stormed a St. Paul church and harassed parishioners on Sunday. William Kelly was arrested and charged with conspiracy to deprive rights, a federal crime, and violating the FACE Act 18 USC 248 for his involvement in the St. Paul church riots. Kelly was wearing his signature “F*ck Trump” beanie when he was taken into custody. On Friday, Magistrate Shannon Elkins said there was no basis for pretrial detention.   Source: thegatewaypundit.com https://twitter.com/AAGDhillon/status/2015140496344314364?s=20  https://twitter.com/StephenM/status/2014479574847967639?s=20    https://twitter.com/AGPamBondi/status/2015219042441699797?s=20 https://twitter.com/MrAndyNgo/status/2015263298669707666?s=20   to protect people of color. Renee Good was shot dead two weeks earlier after accelerating her SUV toward a federal agent. https://twitter.com/amuse/status/2015259764800770348?s=20   were merely carrying for self-protection he wouldn’t have had that many rounds on him – it is clear he was prepared to kill as many officers as possible. He didn’t bring his permit or ID (it is illegal to carry in MN without both).   https://twitter.com/redsteeze/status/2015275183591010331?s=20 https://twitter.com/joeybeastmarket/status/2015154134849028324?s=20  his gun. Leftists cannot comprehend agency and therefore believe instead that he literally spawned on the sidewalk and through a series of fascist coincidences he was executed for exercising his constitutional right to do whatever he wants without consequences   1. Pretti engaged in obstructive behavior. 2. Pretti committed a felony assault against a federal officer while armed. 3. Pretti resisted arrest while armed. 4. The fact that Pretti had a gun was revealed to all Officers there. So a person for whom there was PC he had committed a violent felony, was resisting arrest, and was armed with a firearm were among the totality of circumstances known to the Officer at the time he used deadly force. Use of deadly force policy does not require the Officers to wait until they are attacked. https://twitter.com/prayingmedic/status/2015144823909728529?s=20 and assumes the suspect is going to begin shooting, so the cop kills him.   Great State of Minnesota? We are there because of massive Monetary Fraud, with Billions of Dollars missing, and Illegal Criminals that were allowed to infiltrate the State through the Democrats' Open Border Policy. We want the money back, and we want it back, NOW. Those Fraudsters who stole the money are going to jail, where they belong! This is no different than a really big Bank Robbery. Much of what you're witnessing is a COVER UP for this Theft and Fraud. The Mayor and the Governor are inciting Insurrection, with their pompous, dangerous, and arrogant rhetoric! Instead, these sanctimonious political fools should be looking for the Billions of Dollars that has been stolen from the people of Minnesota, and the United States of America. LET OUR ICE PATRIOTS DO THEIR JOB! 12,000 Illegal Alien Criminals, many of them violent, have been arrested and taken out of Minnesota. If they were still there, you would see something far worse than you are witnessing today https://twitter.com/MrAndyNgo/status/2015288336189952066?s=20     https://twitter.com/DHSgov/status/2015273624174023098?s=20   was found in possession of a bag containing several similar devices. The subject was arrested. https://twitter.com/amuse/status/2015293685336846546?s=20   https://twitter.com/MrAndyNgo/status/2015217649442013493?s=20   , which has become popular for the far-left in organizing violence due to its reach with mainstream liberals. Wagner has branded himself on the neck with the gang tattoo of the Antifa “Iron Front” logo, similar to how neo-Nazis brand themselves with fascist symbols. https://twitter.com/JackPosobiec/status/2015223657593716965?s=20 https://twitter.com/GoldenAgeTimes2/status/2015181318053581196?ref_src=twsrc%5Etfw%7Ctwcamp%5Etweetembed%7Ctwterm%5E2015181318053581196%7Ctwgr%5Ec578672a0fd7f78278c6fea2c4ab03241a2a7051%7Ctwcon%5Es1_c10&ref_url=https%3A%2F%2Fwww.thegatewaypundit.com%2F2026%2F01%2Ftexas-democrat-senate-frontrunner-jasmine-crockett-says-ice%2F   blanche ability to do so.”  or several signals. Let's start with a screen recording of all members of the south side group to start.  to distract the public. Same Deep State playbook. https://twitter.com/MrAndyNgo/status/2015365238862786572?s=20   https://twitter.com/ElectionWiz/status/2015245963648962850?s=20     https://twitter.com/amuse/status/2015259080470802833?s=20 Neon vests for all feds immediately.