Podcasts about Ic

When does subbing morph into self-harm? The relationship between a man and his much younger trans woman lover involves intense physical abuse. The girl has a wretched history, and engages in self harm. Although she gives consent, there's also a language barrier that makes everything they do seem out of control and destructive. A bisexual woman took the plunge and came out to her conservative Catholic mother. Although her mother didn't completely melt down, she has a ways to go before she reaches acceptance. What will it take to move her mother into the light? Our guest this week is Intimacy Coordinator Yehuda Duenyas. He and Dan talk about what an Intimacy Coordinator does, and whether they should be required on a movie set. How a director's prompt can sometimes be as vague as "They Have Sex" and it's up to the IC to flesh out how that should look to the audience. How portraying scenes of abuse can be wrenching for sensitive male actors. And of course, Dan has Yehuda answer a couple of sex questions too. A little of this conversation is on the Micro and the whole thing is on the Magnum. Finally, is it possible for a man to both come and pee at the same time...in his girlfriend's mouth? Sadly, this is not a theoretical question. Ask Dan ANY kind of question. Q@Savage.Love 206-302-2064 This episode is brought to you by Helix Sleep. Right now, Helix is offering 27% off site wide. Go to HelixSleep.com/Savage. With Helix, better sleep starts now.  This episode is brought to you by Blueland. Going eco has never been easier. Revolutionary, refillable cleaning essentials eliminating single-use plastic. Right now,  get 15% off your first order by going to Blueland.com/Savage This episode is brought to you by VB Health, Doctor-formulated supplements that work . To learn more about Load Boost, Drive Boost and Soaking Wet and to get 10% off, visit VB.Health when you use the code Savage. Dan Savage is a sex-advice columnist, podcaster, author, media darling and creator of the It Gets Better Project. A tireless advocate for ethical conduct within relationships, queer rights, and sexual freedom with a dose of progressive politics, Dan Savage is a cultural force for sex positivity, when we most need it.

In this Ask Me Anything episode, Dr. Will Cole and team answer listener questions on supplements and hormones, interstitial cystitis root causes, cooking and nutrient bioavailability, and how stress and trauma can influence inflammation. They clarify concerns around phytoestrogens and “estrogen-mimicking” supplements like nattokinase and milk thistle, and explain why bioindividuality and proper testing matter. They also share a clinical framework for understanding IC triggers, including inflammation patterns, histamine activity, oxalates, and environmental factors. The episode includes a practical breakdown of how cooking affects fiber and nutrient absorption, plus an encouraging conversation on rebuilding hope and joy during difficult seasons. Finally, they discuss emerging research on risk-based breast cancer screening and what it could mean for more personalized prevention. For all links mentioned in this episode, visit www.drwillcole.com/podcast.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:Right now, you save 32% on your first order when you start a protein subscription, plus you get their new starter kit including a free, high-quality shaker bottle worth $25! Use my code WILLCOLE. Go to PUORI.com/WILLCOLE and use the code WILLCOLE at checkout for this exclusive offer.You can get an additional 15% off their 90-day subscription Starter Kit by going to fatty15.com/WILLCOLE and using code WILLCOLE at checkout.Visit www.ohmyka.com and use code WILLCOLE for 15% off your first purchase.Go to CLEARSTEM.com/WILLCOLE and use code WILLCOLE at checkout for 15% off your first order. 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.

Inside Carolina's senior reporter Greg Barnes and Tommy Ashley discuss the future decisions of UNC players Caleb Wilson and Henri Veesaar ahead of the NBA Draft. With the new era of NIL and rev share, how are pro decisions impacted for players not in the elite echelon of draft prospects. Barnes and Ashley dig into the topic based off a IC message board thread asking 'Would Caleb Wilson Come Back for 5 Million' and while the decision should be easy for talents like Wilson, what about players on the level of Veesaar? Do late first round picks have easy decisions to make? Second rounders? Barnes and Ashley also discuss the process college teams must navigate when it comes to procuring talent in the transfer portal versus retaining talent on the current rosters including not only the financial aspect but also chemistry, fit, continuity, familiarity and other team dynamics beyond the money.    **Call to Action:**   **Subscribe:** Follow 'Inside Carolina' wherever you get your podcasts to never miss an episode!   **Review:** Leave us a 5-star review on Apple Podcasts or Spotify to help us reach more Tar Heel fans!   **Visit:** Explore http://www.InsideCarolina.com for breaking news, recruiting updates, and expert commentary on all things UNC sports.     This show is brought to you by Inside Carolina, the No. 1 site for UNC sports coverage and community. Visit http://www.InsideCarolina.com Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

Jenny Wen leads design for Claude at Anthropic. Prior to this, she was Director of Design at Figma, where she led the teams behind FigJam and Slides. Before that, she was a designer at Dropbox, Square, and Shopify.—We discuss:1. Why the classic discovery → mock → iterate design process is becoming obsolete2. What a day in the life of a designer at Anthropic looks like, including her AI tool stack3. Whether AI will eventually surpass humans in taste and judgment4. Why Jenny left a director role at Figma to return to IC work at Anthropic5. The three archetypes Jenny is hiring for now6. Why chatbot interfaces may be more durable than most people expect—Brought to you by:Mercury—Radically different banking: https://mercury.com/?utm_source=lennys&utm_medium=sponsored_newsletter&utm_campaign=26q1_brand_campaignOrkes—The enterprise platform for reliable applications and agentic workflows: https://www.orkes.io/Omni—AI analytics your customers can trust: https://omni.co/lenny—Episode transcript: https://www.lennysnewsletter.com/p/the-design-process-is-dead—Archive of all Lenny's Podcast transcripts: https://www.dropbox.com/scl/fo/yxi4s2w998p1gvtpu4193/AMdNPR8AOw0lMklwtnC0TrQ?rlkey=j06x0nipoti519e0xgm23zsn9&st=ahz0fj11&dl=0—Where to find Jenny Wen:• X: https://x.com/jenny_wen• LinkedIn: https://www.linkedin.com/in/jennywen• Substack: https://jennywen.substack.com• Website: https://jennywen.ca—Where to find Lenny:• Newsletter: https://www.lennysnewsletter.com• X: https://twitter.com/lennysan• LinkedIn: https://www.linkedin.com/in/lennyrachitsky/—In this episode, we cover:(00:00) Introduction to Jenny Wen(04:23) Why the traditional design process is dead(06:33) The two new types of design work(10:00) How widespread this shift will be(13:00) Day-to-day life as a designer at Anthropic(18:45) Jenny's AI stack(20:03) Why Figma still matters for exploration(22:25) Advice for working with engineers(24:19) How to maintain craft, quality, and trust in the AI era(27:35) Will AI ever have “taste”?(31:38) The future of chatbot interfaces(35:33) Moving from director back to IC(41:00) The 10-day build of Claude Cowork(46:06) Hiring: the three archetypes(50:44) Advice for new and senior designers(54:42) The value of “low leverage” tasks for managers(57:52) Why the best teams roast each other(01:01:45) The legibility framework(01:07:22) Lightning round and final thoughts—Referenced:• Figma: https://www.figma.com• Anthropic: https://www.anthropic.com• v0: https://v0.app• Navigating a Design Career with Jenny Wen | Figma at Waterloo: https://www.youtube.com/watch?v=OHcBPMh2ivk• Claude Cowork: https://claude.com/product/cowork• Use Claude Code in VS Code: https://code.claude.com/docs/en/vs-code• Claude Code in Slack: https://code.claude.com/docs/en/slack• Lex Fridman's website: https://lexfridman.com• Head of Claude Code: What happens after coding is solved | Boris Cherny: https://www.lennysnewsletter.com/p/head-of-claude-code-what-happens• OpenClaw: https://openclaw.ai• OpenAI's CPO on how AI changes must-have skills, moats, coding, startup playbooks, more | Kevin Weil (CPO at OpenAI, ex-Instagram, Twitter): https://www.lennysnewsletter.com/p/kevin-weil-open-ai• Marc Andreessen: The real AI boom hasn't even started yet: https://www.lennysnewsletter.com/p/marc-andreessen-the-real-ai-boom• Socratica: https://www.socratica.info• Anthropic's CPO on what comes next | Mike Krieger (co-founder of Instagram): https://www.lennysnewsletter.com/p/anthropics-cpo-heres-what-comes-next• Radical Candor: From theory to practice with author Kim Scott: https://www.lennysnewsletter.com/p/radical-candor-from-theory-to-practice• Evan Tana's ‘legibility matrix' on X: https://x.com/evantana/status/1927404374252269667• How to spot a top 1% startup early: https://www.lennysnewsletter.com/p/how-to-spot-a-top-1-startup-early• Palantir: https://www.palantir.com• Stripe: https://stripe.com• Linear: https://linear.app• Notion: https://www.notion.com• Julie Zhuo's website: https://www.juliezhuo.com• Sentimental Value: https://www.imdb.com/title/tt27714581• The Pitt on Prime Video: https://www.amazon.com/The-Pitt-Season-1/dp/B0DNRR8QWD• Noah Wyle: https://en.wikipedia.org/wiki/Noah_Wyle• ER on Prime Video: https://www.amazon.com/gp/video/detail/B0FWZSDYRP• Retro: https://retro.app• Granola: https://www.granola.ai—Recommended books:• Radical Candor: Be a Kick-Ass Boss Without Losing Your Humanity: https://www.amazon.com/Radical-Candor-Kick-Ass-Without-Humanity/dp/1250103509• The Power Broker: Robert Moses and the Fall of New York: https://www.amazon.com/Power-Broker-Robert-Moses-Fall/dp/0394480767• Insomniac City: New York, Oliver Sacks, and Me: https://www.amazon.com/Insomniac-City-New-York-Oliver/dp/162040494X—Production and marketing by https://penname.co/. For inquiries about sponsoring the podcast, email podcast@lennyrachitsky.com.—Lenny may be an investor in the companies discussed. To hear more, visit www.lennysnewsletter.com

Let's talk about last night's Elimination Chamber PLE. From Randy Orton & Rhea Ripley's victory, to Finn Balor vs CM Punk, AJ Lee's IC title victory and one of the most embarrassing segments in WWE history with the reveal of Danhausen.Go AD-FREE at Patreon.com/WWEPodcastBecome a supporter of this podcast: https://www.spreaker.com/podcast/the-wwe-podcast--2187791/support.

Inside Carolina senior reporter Greg Barnes joins Tommy Ashley to discuss North Carolina's Saturday night ACC matchup with Virginia Tech in the Smith Center. With the regular season winding down, UNC has another chance to pad their postseason resume with a win over a Hokie team that has been hit or miss during the conference season. Mike Young's squard comes in fresh off a blow out of Wake Forest, but sits 7-8 in league play and is just 2-5 on the road during that time.  Carolina will have a healthy Henri Veesaar and the IC duo discusses the numbers behind the importance of the seven footer's presence on the court for the Heels while, as Barnes points out, the play of Seth Trimble and how he produces on the court, is a good barometer for how Hubert Davis's team plays overall.  Barnes and Ashley discuss the importance of this game against Virginia Tech and on Tuesday versus Clemson for their NCAA Tournament seeding. A win against Virginia Tech could solidify a five seed, while winning out, including beating Duke, could secure a four seed.    **Call to Action:**  **Subscribe:** Follow 'Inside Carolina' wherever you get your podcasts to never miss an episode!  **Review:** Leave us a 5-star review on Apple Podcasts or Spotify to help us reach more Tar Heel fans! **Visit:** Explore http://www.InsideCarolina.com for breaking news, recruiting updates, and expert commentary on all things UNC sports. This show is brought to you by Inside Carolina, the No. 1 site for UNC sports coverage and community. Visit http://www.InsideCarolina.com   Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

Guiding Question:How might schools empower students by giving them more agency in their learning and evolving curricula to better reflect their needs and interests? Key Takeaways:Strengthening collaboration through building more effective teams The future of education is not one size fits allLeaning in to AI - AI is a good collaborator, but is not a good leader. And it's not cheating.If you have enjoyed this podcast please take a moment to subscribe, and also we'd appreciate it if you could leave us a review on your favorite podcast platform. The way the algorithm works, this helps our podcast reach more listeners. Thanks from IC for your support. Learn more about how Inspire Citizens co-designs customized student leadership and changemakers programsJoin the community at What School Could BeCheck out Role Color FinderConnect with more stories from the Inspire Citizens network in our vignettesMeasuring the IMPACT of Service Learning projects and initiatives Access free resources for global citizenship educationShare on social media using #EmpathytoImpactEpisode Summary On this episode, I talk to Sanjay, a high school freshman and CEO of Role Color Finder. Join us as we as we discuss how this tool can help us to learn about our strengths as leaders and build stronger collaborations within our teams. Sanjay also shares his thoughts on the future of education and how AI might support schools to move away from a one size fits all approach to a more personalized model of learning that will lead to greater student agency and engagement in schools. If you are thinking about identifying strengths, AI's role in education, student engagement and wellbeing and managing unsustainable workloads for students and educators, or maybe something out-of-the-box like having angel investors to support young, aspiring entrepreneurs in schools, this podcast for you.Discover a transformative podcast on education and learning from a student perspective and student voice, exploring media, media literacy, and media production to inspire citizens in schools through a media lab focused on 21st-century learning, empathy to impact, Global citizenship, collaboration, systems thinking, service learning, PBL, CAS, MYP, PYP, DP, Service as Action, futures thinking, project-based learning, sustainability, well-being, harmony with nature, community engagement, experiential learning, and the role of teachers and teaching in fostering well-being and a better future.

Chris Degnan was the first sales hire at Snowflake and spent 11 years scaling the company from zero to $3.5 billion in revenue as its CRO, working alongside four different CEOs and learning from each one. In this episode, Chris breaks down what it actually takes to scale an enterprise sales organization, why MEDDIC is the methodology every founder should know, and what working under Frank Slootman taught him about firing fast, taking feedback and finding the fakers in your team. In today's episode, we discuss: What the CRO job looks like at $10M vs. $1B+ Why sales leaders must know how to sell the product themselves The MEDDIC methodology and why it's a founder's best insurance policy How to find the fakers, manage-uppers and passengers in your org What Frank Slootman got right — and wrong — about scaling Snowflake Why most AI companies will face a go-to-market reckoning References: Amazon: https://www.amazon.com/ Bob Muglia: https://www.linkedin.com/in/bob-muglia-714ba592/ Carl Eschenbach: https://www.linkedin.com/in/carl-eschenbach-980543/ Christian Kleinerman: https://www.linkedin.com/in/christian-kleinerman-a973102/ Denise Persson: https://www.linkedin.com/in/denisepersson/ Dell: https://www.dell.com/ Frank Slootman: https://www.linkedin.com/in/frankslootman/ John McMahon: https://www.linkedin.com/in/johnmcmahon1/ Michael Scarpelli: https://www.linkedin.com/in/michael-scarpelli-1b289b9/ Microsoft: https://www.microsoft.com/ Oracle: https://www.oracle.com/ Salesforce: https://www.salesforce.com/ Snowflake: https://www.snowflake.com/ Sridhar Ramaswamy: https://www.linkedin.com/in/sridhar-ramaswamy/ Stanford Graduate School of Business: https://www.gsb.stanford.edu/ Where to find Chris: LinkedIn: https://www.linkedin.com/in/chris-degnan/ Where to find Brett: LinkedIn: https://www.linkedin.com/in/brett-berson-9986094/ Twitter/X: https://twitter.com/brettberson Where to find First Round Capital: Website: https://firstround.com/ First Round Review: https://review.firstround.com/ Twitter/X: https://twitter.com/firstround YouTube: https://www.youtube.com/@FirstRoundCapital This podcast on all platforms: https://review.firstround.com/podcast Timestamps: 00:00 What is the job of a CRO? 01:12 What excellence looks like at different revenue stages 02:59 Sales leaders need to know how to sell the product 04:52 The hardest skill leaders have to learn 08:17 You need to stay open to feedback - at all levels 14:01 Sales, segmentation, and international expansion 16:17 Why MEDDIC is the foundation for every sales org 20:32 The metrics that actually matter 22:56 A week in the life of a CRO at scale 28:32 Navigating compensation at a GTM organization 31:45 What technical CEOs get wrong about GTM 36:01 The role of hunger in great sales leaders 40:35 What makes an exceptional IC sales rep 46:41 Dysfunctional vs. high-performing executive teams 48:01 Chris' most impactful decisions at Snowflake 49:53 "When there's doubt, there's no doubt" 54:49 Learning from world-class leaders

В этом выпуске у меня в гостях Евгения Тихонова — Head of Talent Management в Hilti North America, отвечающая за развитие и удержание middle и top-менеджеров в США и Канаде. Евгения прошла путь от финансов и продаж до HR, сделала международную карьеру через Малайзию, Россию и Панаму и сейчас работает в США по визе L1, управляя стратегией развития талантов в крупнейшем регионе компании.Мы обсудили, как на самом деле устроен карьерный рост в США: почему не обязательно становиться менеджером, чтобы быть успешным, чем отличается трек individual contributor (IC) от управленческого пути и как в Америке оценивают потенциал сотрудников. Поговорили о разнице между российским и американским подходом к продвижению, о роли софт-скиллов и умении влиять без формальной власти, о том, когда стоит менять компанию ради роста зарплаты, как работодатели относятся к джобхопперам и почему строить репутацию важно в долгую. Отдельно затронули тему возраста — почему 40 лет не предел для роста, а 70 лет все чаще воспринимается как новый профессиональный ресурс, а не ограничение.Евгения Тихонова (Evgeniya Tikhonova) — Head of Talent Management в Hilti North America. Ex-Beeline, Skolkovo.LinkedIn: https://www.linkedin.com/in/evgeniya-tikhonova***Записаться на карьерную консультацию (резюме, LinkedIn, карьерная стратегия, поиск работы в США):https://annanaumova.comКоучинг (синдром самозванца, прокрастинация, неуверенность в себе, страхи, лень):https://annanaumova.notion.site/3f6ea5ce89694c93afb1156df3c903abСоцсети:Телеграм: https://t.me/prodcastUSAИнстаграм: https://www.instagram.com/prodcast.usТикТок: https://www.tiktok.com/@us.job⏰ Timecodes ⏰00:00 Начало.9:20 Как переехала в США?16:45 Какие главные отличия в подходе к карьере в США vs Россия?22:32 Как выглядит карьерный трек для IC в американских компаниях?30:06 Почему в США нормально быть IC 20 лет?33:49 Как становятся менеджерами?39:39 В чем разница soft skills and hard skills?48:31 Можно ли обучиться софт скиллам?52:01 Интроверты и экстраверты. Как сделать, чтобы тебя заметили в компании?56:42 Когда нужно переходить в другую компанию?1:00:42 Почему в Америке не любят "попрыгунчиков" (job hoppers)?1:07:24 Возраст и карьера в США1:13:03 Когда уже поздно что-то менять в карьере?1:22:53 3 главных совета

2025年全球貿易局勢都籠罩在美國總統川普的關稅政策之下，儘管台灣在第一輪的談判取得漂亮成果，但隨著美國大法官宣判關稅政策違法，川普也祭出新招，關稅貿易風波進入第二回合局勢。

IC, The NBC Guy and DTom gather together to discuss Abigail The Mother of Mayhem Spanberger and her push to the front of the Democratic line. Will she be the next Democratic presidential candidate? Become a supporter of this podcast: https://www.spreaker.com/podcast/prepper-broadcasting-network--3295097/support.BECOME A SUPPORTER FOR AD FREE PODCASTS, EARLY ACCESS & TONS OF MEMBERS ONLY CONTENT!Red Beacon Ready OUR PREPAREDNESS SHOPThe Prepper's Medical Handbook Build Your Medical Cache – Welcome PBN FamilySupport PBN with a Donation Join the Prepper Broadcasting Network for expert insights on #Survival, #Prepping, #SelfReliance, #OffGridLiving, #Homesteading, #Homestead building, #SelfSufficiency, #Permaculture, #OffGrid solutions, and #SHTF preparedness. With diverse hosts and shows, get practical tips to thrive independently – subscribe now!Newsletter – Welcome PBN FamilyGet Your Free Copy of 50 MUST READ BOOKS TO SURVIVE DOOMSDAY

Episode web page: https://bit.ly/4tH0nSl Leading without the title: The real power of the staff designer What does it take to grow your impact as a designer—without becoming a manager? In this episode of Insights Unlocked, host Jason Giles sits down with Catt Small, staff product designer, game maker, and author of The Staff Designer, to unpack the evolving role of senior individual contributors in design organizations. Catt shares her unconventional journey from creating digital dress-up dolls as a kid to shaping products at Etsy and Asana—and how those experiences shaped her perspective on leadership, influence, and creative confidence. At the heart of the conversation: a mindset shift. Moving from being told what to design to diagnosing what matters most. What you'll learn in this episode The misunderstood role of the staff designer: Catt explains why the staff-level IC role often feels ambiguous—and how influence, not authority, becomes your primary tool. She breaks down what “building influence” actually means in practice and why it's more intentional than mystical. Invisible work and strategic impact: From relationship building to cross-team alignment, much of a staff designer's impact happens behind the scenes. Catt explores how to prioritize the work that truly moves the business forward—and avoid getting stuck in “glue work” that doesn't drive career growth. From craft to communication: Design leadership at the IC level requires a shift from pixel perfection to clarity of thinking. Catt shares why low-fidelity diagrams and conceptual artifacts often create better alignment than polished UI—and how to coach teams away from jumping into high fidelity too soon. Navigating politics with integrity: If you've ever felt “allergic to politics,” this conversation reframes the idea. Catt explains how understanding motivations, fears, and power dynamics is less about manipulation—and more about empathy, curiosity, and emotional intelligence. Managing energy like a product: Influence takes energy. Catt shares practical strategies for auditing your calendar, designing your workweek intentionally, and partnering with your manager to balance short-term execution with long-term strategy. AI as a tool, not a replacement: AI is another tool in the designer's toolkit—but you're still the creative director. Catt discusses how to use AI to accelerate research and exploration without outsourcing your thinking or critical judgment. A key takeaway: Leadership is a mindset One of the most powerful themes in this episode is confidence. Staff-level designers aren't waiting for permission—they step into leadership by trusting their experience, sharing their perspective, and partnering across the organization. As Catt reflects, the transition is uncomfortable at first. But the shift from execution to influence starts with believing you belong in the room. Resources & links Catt Small on LinkedIn (https://www.linkedin.com/in/cattsmall/) Catt's website (https://cattsmall.com/) Catt's Maven page (https://maven.com/catt-small/staff-designer) The Staff Designer book page — 20% off with code UserTesting until Feb 28, 2026 (https://rosenfeldmedia.com/books/the-staff-designer/) Nathan Isaacs on LinkedIn (https://www.linkedin.com/in/nathanisaacs/) Learn more about Insights Unlocked: https://www.usertesting.com/podcast

科技類叢書近期有本強棒出版《蘋果在中國》，不只內容有分量，銷量也振奮出版社。作者Patrick McGee為前金融時報記者，專責跑蘋果5年，深度採訪200餘人，完成這部深入淺出、老嫗能解的著作。蘋果能在科技業成為一方霸主，少不了中國這個自帶生產力的巨大市場。然而到了地緣政治衝突升溫的如今，也面臨種種矛盾。繼續走下去是飲鴆止渴或業力引爆？本書帶你重回霸權崛起的脈絡。

Is the Golden Age of online toy collecting over? On this episode of Five Idiots Talking Toys, the boys are breaking down the state of Facebook collector groups in 2026 and how things have changed since the COVID-19 boom.From the incredible rush of instant sales and live auctions to the current reality of overpriced "COVID collections" that won't sell, we dive into why you might be seeing less activity and more frustration on your favorite collecting pages.We also discuss:• The life cycle of groups like the Imperial Commissary (IC).• Why collectors are moving from sales to community.• The difference between a scam live sale and a trustworthy one.• The surprising age-out of vintage collectors!Let us know what YOU think in the comments! Are your groups dead or thriving? And for a chance to be featured on a future episode, call the FITT voicemail line: 732-800-1977 ☎️Chapters0:00 - Intro & The Question0:33 - Welcome & The Topic: Online Collector Groups1:29 - Panel Introduction & Current Group Activity4:40 - Missing the Sales: Price Gouging Post-COVID7:43 - The Death of Discussion: Analytics and Dead Posts9:37 - The COVID "Boom" vs. The Current Reality11:14 - The Nostalgia of Live Sales (The "Shower" Story)12:39 - Collections are Complete: Why Activity Has Dropped15:21 - The Imperial Commissary (IC) Groups Discussion18:01 - Facebook vs. eBay: Finding Better Prices19:38 - Live Sale Tactics and Red Flags21:04 - Game: When Did the "Five Idiots" Join the IC?26:01 - The OG Nerd is Revealed!28:35 - Why Groups Were So Active: Lockdown & Community31:39 - Friend Requests vs. Following (Selling Strategy)33:07 - John's Facebook Ban Woes (and the Library)39:07 - Are Collecting Groups Still Alive?41:39 - Looking Forward: Modern Toys & Future Content42:50 - Call to Action: Comments and Voicemail Line#toycollecting #vintagestarwars #roguefivetoys #imperialcommissary #starwarscollector #toysales #facebookgroups #toycommunity #toyhunt #vintagetoycollecting #fitt-----------------------

Our weekly unofficial in-universe chat where the Master Tavern Keeper, amateur historian in the city of Tobaro, Tilea explains the intricacies of the Old World of Warhammer Fantasy. This week the Master Tavern Keeper, we hear about the two dwarf adventures Forin Heldour and Katalin Kandoom managed to enter the Old Mines of Ekrund in 661 IC, with the mercenary knight Heinrich Lowen, the Truthsayer Sedrik Ó Maoláin from Albion and the neophytes… Also available on YouTube

Hello and Welcome to the DX Corner for yourweekly Dose of DX. I'm Bill, AJ8B.The following DX information comes from Bernie, W3UR, editor of the DailyDX, the WeeklyDX, and the How's DX column in QST. If you would like a free 2-week trial of the DailyDX, your only source of real-time DX information, just drop me a note at thedxmentor@gmail.com5X - Uganda – Richard, HB9FHV,is currently in Uganda for a brief visit with basic radio equipment until February 28, 2026. He plans limited activity as 5X4TA almost daily on the 10, 15, and 20 meter bands between 1500Z and 1600Z.  TZ - Mali - Ulmar, DK1CE, should be QRV as TZ1CE until March 1.  He will be doing mostly FT8 and SSB and says when he's on FT8 he gives stations outside Europe precedent at alltimes.  He plans special attention to 160M FT8, 80M FT8 and 6M and will update daily on Club Log, the LoTW log will be after the operation. FJ - St. Barthelemy – On February 12, Andreas, DK6AS, began his February/March 2026 FJ/DK6AS operation from St. Barts. He'll be QRV on CW, FT4 and CT8 on 3.5 through 50 MHz, including participation in the ARRL International DX CW Contest. QSL via DK6AS either direct or via the bureau.VP5 - Turks and Caicos Islands - The Russell family (WD5JR, N5VOF and KJ5CMP) are in the Turks and Caicos Islands until February 23. They have an IC-7300 and KX2 running 5 to 100 watts into a 17 foot whip with coil and EFHW. They are active as VP5/HC on 7 through 50 MHz on SSB and CW. They areuploading videos to their YouTube channel Radio Roamers and Facebook page Radio Roamers.  QSL via their home calls with SASE.  J5 - Guinea-Bissau - The J51A DXpedition team, heading for Bijagos Archipelago (AF-020) in the February-March time frame giving the following update.  "J51A on QO-100: We were asked to be active on QO-100 satellite, too. We learnt that J5 has NEVER been active on QO-100 before.So, we decided to give it a try for a lot of ATNO contacts on SSB, CW and FT8. However, none of us has operated over  satellite before. Please bear with us if we do something stupid or unexpected. Just let us know by E-Mail ( j51a@gmx.de ) and we'llfix any misbehavior  A.S.A.P. Technically; we will use 50 MHz as the IF band. It means that we  cannot do 50 MHz when on QO-100, and vice versa. QO-100 operation will start a  couple of days after the other bands. Please watch the "News" sectionon  www.qrz.com/db/J51A for more info." OX – Greenland - From February 17th to March 9th, 2026, Bo, OZ1DJJ, will be active as OX3LX from Aasiaat City/Island (GP38NQ, NA-134) during this period. Please note, this is nota DXpedition but rather a business trip, so activity may be limited. 8Q - Maldives – Alex, OE5AUH, is planning a holiday operation as 8Q7AH from Rasdhoo Atoll March 1-10.  RI1F - Franz Jozef Land - The Russian DX Team is preparing a major DXpedition to Franz Josef Land (RI1FJL), The Arctic Ocean archipelago, ranked 44th globally and 26th in North America. The operation will feature at least five high-power radio stations running continuously on all HF bands for 15 days in September 2026, aiming to contact as many stations as possible, including those in distant areas.The total budget for this trip is close to $80,000, making it their most expensive expedition yet, and financial support from DX clubs and individuals is crucial for its success. Donations are encouraged and can be made through the team's website - https://www.rudxt.org/ri1fjl or directlyvia PayPal un7jid@mail.ru. In addition to the previously mentioned KP5/NP3VI interview, the DX Mentor podcast will be with Hal, W8HC. Hal will bediscussing the 9U1RU DXpedition that logged almost 180,000 QSOs. Give it a listen and let me know what you think.

Hello and welcome to episode 87 of The DX Mentor – A discussion about the 9U1RU DXpedition to Burundi. If this is the first time you are joining us, Welcome! We have a back catalog covering many aspects of DX in both podcast and YouTube format. Please check us out. If you like what you find, please subscribe to always be notified about upcoming episodes!If you have a comment or a question, please drop me a note at thedxmentor@gmail.comFrom the press 9U1RU release: "An international team of 9 operators will run a DXpedition from the Republic of Burundi as 9U1RU during October 31 to November 17, 2025. QRV with at least 7 high-power stations 24/7 on all HF bands during 20 days. Their goal is to work as many stations as possible, paying attention to distant regions and low-pistols. They have found a good location with a clear take-off to all most common directions. "Below are the links that we alluded to:Indexa Newsletter: https://indexa.org/documents/newsletters/Newsletter-Issue-147-Winter2025.pdf9U1RU Website: https://www.rudxt.org/9u1ruAj8b@arrl.netWhatsApp - +5135039901Website: www.aj8b.comYoutube & Podcast TheDXMentorReal Time DX Info (DailyDX https://www.dailydx.com/Southwest Ohio DX Assoc. https://www.swodxa.orgDaily DX https://www.dailydx.com/DX Engineering https://www.dxengineering.com/Icom https://www.icomamerica.com/IC-7760 Product Page: https://www.icomamerica.com/lineup/products/IC-7760IC-PW2 Product Page: https://www.icomamerica.com/lineup/products/IC-PW2IC-7300 MK2 Product Page: https://www.icomamerica.com/lineup/products/IC-7300MK2/IC-9700 Product Page: https://www.icomamerica.com/lineup/products/IC-9700/IC-905 Product Page: https://www.icomamerica.com/lineup/products/IC-905/IC-R8600 Product Page: https://www.icomamerica.com/lineup/products/IC-R8600/IC-52A Plus Product Page: https://www.icomamerica.com/lineup/products/ID-52APLUS/

Julien Clerc était l'invité de Room Service ce vendredi 20 février entre 9h & 10h pour évoquer sa nouvelle tournée "Une vie" du nom de son nouvel album. Il sera en concert à la Commanderie à Dole, dans le Jura dimanche 1er mars à Dole à 18h. Révélé en 1968 avec La Cavalerie, Julien Clerc, c'est plus de 50 ans de tubes et une voix unique, véritable Icône de la chanson française.

In today's episode the team discusses a possible WWE issue with Roman and his part time gig with the company. Can Roman fit and how? We get into round table of topics, smackdown, RAW and so much more!!! Get ready for your nostalgic feelers to get tickled in everyone's favorite segment YOU JUST MADE THE LIST!!! CHEERS!!!JERKING THE CURTAINROUND TABLE OF TOPICSNEWSCharlotte tearing a page from Nikki's dating bookBianca Bel Air has 2nd surgery to injured finger….no timeline for return Booker T is crowned for the worst announcer award and Jey Uso most overrated “You Just Made the List” Top 5 WWE merchandise to purchase at a live showSMACKDOWN Tiffy Time is running out, she needs a change….an NXT change would fit Rhiyo vs Nia and Lash ends in no contest, right choice10 man tag was fun, Smackdown needs to push Talla Tonga….great to see Apollo Crews back Alexa Bliss is headed to Elimination Chamber Grace helping Jade out is bad business, WWE Jade problem is getting ridiculous and it's time to cut their losses…..Dom and Liv having a Vday dinner was stupid Triple threat was wild, Fatu and Cody shined and Drew strikes againRAWThank you Paul Heyman for cutting that shit short!!!Thank you LA Knight, new hope for LAK? What's in the box???Asuka moving to elimination chamber……right choice!!!Rusev must have a death wish lookin at the Rulah like that Stephanie cooks in spanishFinns music and JD back is great for business AJ's list is damn good for business……food for thought AJ should be head or piece of creative when she hangs up the boots Penta challenging Dom for the IC title moves the needleThe young OG is going to the elimination chamber……gonna be exciting to see what he does NXT/TNATNA No Surrender was fireTrey Miguel is your new TNA International Champion A TNA legend gets Hardcore on Ash by Elegance Arianna Grace is your new Women's Knockout Champ The Hardys team up with the Righteous….Jeffs make up is killer Maclin and Santana are cooking…..great story with Maclin Check out the Smackdown Siblings on TikTok Episodes dropping weekly!!!Follow us on TikTok @the.funkaholiks.pod THEE POD THAT TALKS WHAT THEY LOVE 

O tratamento de amiloidose e cardiomiopatia hipertrófica mudou de patamar. O que antes era “manejo de sintomas + rezar” virou era de terapias-alvo, com impacto real em desfechos e qualidade de vida.No DozeCast #212, Victor Bemfica e Plínio Wolf fazem um passeio completo pelo passado, presente e futuro dessas duas cardiomiopatias que, finalmente, ganharam armas de verdade.Falamos sobre:Amiloidose (ATTR) • Tipos: wild-type vs hereditária e por que isso muda o jogo • Clínica além do coração: músculo-esquelético, disautonomia, neuropatia, TGI • Diagnóstico: o fluxograma pra não perder tempo (e não errar feio) • Tratamento “inespecífico” da cardiomiopatia: – IC na amiloidose: por que o quarteto clássico costuma falhar e por que o diurético é rei (com o “lençol curto” congestão vs hipovolemia) – iSGLT2 e ARM: o que já dá pra defender com dados – Quando IECA/BRA/BB atrapalham mais do que ajudam – Arritmias, marcapasso, FA, tromboembolismo: o que muda na conduta • Tratamento específico da transtirretina: – Estabilizadores (tafamidis e a nova geração) – Silenciadores (RNA/antisense) e a corrida pelo melhor desfecho – O que vem aí: depletadores e o “futuro” que promete • Desafios reais: custo, acesso, timing da terapia e por que não é curaCardiomiopatia Hipertrófica (CMH) • Obstrutiva vs não obstrutiva: fisiopatologia e como isso direciona terapia • Epidemiologia e prognóstico: por que a mortalidade caiu e o que ainda mata • Controle de sintomas: do beta-bloqueador raiz até a decisão de reduzir septo – Miectomia vs alcoolização vs RF: quem é o melhor candidato pra quê • A revolução dos inibidores de miosina: mecanismo, indicações e onde eles entram no algoritmo • CMH não obstrutiva: por que nem tudo que brilha é miosina • Prevenção de morte súbita: CDI e as principais indicações (sem romantização)

Inside Carolina senior reporter Greg Barnes joins Tommy Ashley to discuss the aftermath of UNC's blow out loss and brutal performance in Raleigh on Tuesday night. There are several ways to view what happened on the court as the IC duo point out, but at this point in the season, things are what they are and the issues that play out on the court started well before the season began. Poor roster management, poor evaluations and a team that's been propped up by an elite talent in Caleb Wilson and a productive front court mate in Henri Veesaar. As Barnes put it, without those two and without much improved shot making, Hubert Davis's team has no shot to compete successfully on a high level.   This show is brought to you by Inside Carolina, the No. 1 site for UNC sports coverage and community. Visit http://www.InsideCarolina.com   Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

Let's talk about Monday Night Raw that aired February 16th, 2026 with less than 2 weeks until the Elimination Chamber. Two more spots were filled for the Chamber matches. We also saw AJ Lee and Becky Lynch continue to build for their IC title match that was not received well.Go AD-FREE at Patreon.com/WWEPodcastBecome a supporter of this podcast: https://www.spreaker.com/podcast/the-wwe-podcast--2187791/support.

It's promo season, and I've gotten roughly 1000 questions through nikhyl.ai—the pattern is unmistakable: people aren't just asking how to get promoted, they're asking whether the system is broken and whether they should quit over it. In this episode, we dissect five real questions from PMs who've been passed over. What becomes clear is the mistakes aren't in execution—they're in how people think about promotions in the first place. The tough reality is promotions are harder to get in this market. The question isn't whether you'll get promoted. It's how you respond when you don't.Key topics• Why promotions are harder now—and why that's not dysfunction• The five-point framework for what to do when you don't get promoted• The self-fulfilling prophecy that derails your career• The one question that changes everything when you're passed over• Why treating promotion as a game to win backfires• The Peter Principle: why companies make you prove it before they promote you• When "my career has flatlined" actually means you've hit the expected difficulty curve• Why the skills that got you here won't get you there• Why leadership might not be your destination—and that's okay• The feedback gap: why your manager says you're great but leadership won't promote you• Why leaving gas in the tank puts your career at risk• Why you work for the company, not your manager• What to do when your skip starts building a case against youBrought to you by:• Framer—Build websites with enterprise needs at startup speeds: https://framer.link/dFacxBQ• Dust—The operating system for AI agents: https://dust.tt/skipWhere to find Nikhyl:• Twitter/X• LinkedInWhere to find Carly:• LinkedIn• She Leads Podcast• Twitter/XJoin The Skip:• Skip Coach• Skip CommunityFind The Skip:• Website• Substack• YouTube• Spotify• Apple PodcastsTimestamps(00:00) Why you're not being promoted(03:42) Why promo season brings more angst than any other time of year(04:57) Question 1: L5 at Google denied promotion twice—is this organizational dysfunction?(06:22) Why assuming your company is broken becomes a self-fulfilling prophecy(09:50) What to do when there's literally no next-level job in your location(11:45) Question 2: Six years at my company, seven rounds of interviews—still passed over for Executive Director(14:06) The Peter Principle: why companies make you demonstrate next-level skills first(17:18) Why promotion as a game to win is dangerous thinking(21:12) When you've hit the ceiling—and that might be okay(24:41) What to avoid when being passed over(26:48) Question 3: I'm on track for promotion but political meetings drain my energy(27:57) When the next level isn't for you—finding companies where leadership looks different(32:11) Question 4: Three years since my last promotion to PPM—has my career flatlined?(32:58) Why the IC-to-leader skill gap takes years to close(35:50) The soft skills problem: leadership presence can't be taught in a class(36:56) Question 5: My skip is suddenly giving me feedback my manager never mentioned(38:42) Why you should never leave gas in the tank(43:30) You work for the company, not your manager—why that matters(45:25) The five biggest mistakes to avoid when you don't get promotedDon't forget to subscribe to The Skip to hear me coach you through timely career lessons. Access exclusive sessions from 100+ top product leaders at skip.coach. If you're interested in joining me on a future call, send me a note on LinkedIn, Threads, or Twitter. You can also email me at nikhyl@skip.community This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit theskip.substack.com

Today on Table Talk with BBYOInsider, we are LIVE from International Convention 2026. Join Mimi and Noah as they recap an eventful Saturday and Shabbat at IC. From morning services to Havdalah, special guests to AZA & BBG Ritual Showcases, Saturday was unforgettable.

Today on Table Talk with BBYOInsider, we are LIVE from International Convention 2026. Join Ella, and Aaron as they sit down with Milton Mosk IV to hear about his experience returning to IC and BBYO as an alumnus. Stick around to find out more about how BBYO has influenced his personal and professional lives, leadership skills, and friendships. 

In this episode, Aaron Rissler shares his journey from IC to VP of Sales at Buyer's Edge Platform, revealing the lessons, strategies, and leadership insights he's learned along the way to build high-performing teams, navigate corporate politics, and level up at every stage of a sales career. Check out more free content and get coaching at ⁠⁠⁠⁠⁠⁠⁠⁠⁠https://outboundsquad.com.⁠

Keith Lucas is a startup advisor, author, and leader who specializes in building high-impact teams. In this episode with Product Momentum, Keith delivers a master class on leadership, team building, culture, values, and motivation. Our conversation is especially relevant in the context of transitioning from a technical individual contributor to product team leader in high-tech organizations. Here's what we learned: IC to Team Lead: Navigating the Mindset Shift The transition from hands-on IC to leader of a highly technical team requires a mindset shift from “me to we.” The transition requires an adjustment of priorities from solely outcomes-based to team health, inspiration, and mental well-being. “A simple trick I use, when I wake up every day my first thoughts are, is the team on a good path? Are they unblocked? Are they inspired and mentally healthy? Are they all in a good place to have impact? Knowing those things helps reduce friction on the team and increases the odds of our success.” Two ‘New Leader Archetypes' – Overcoming Team Dysfunction Keith discusses two types of leaders who struggle in their new roles. The first is the hands-on leader who has fallen into the oxymoronic trap of trying to “micromanage at scale.”  The other is the visionary talent-oriented leader whose eagerness to succeed leads to the team’s being focused on too many things. The hands-on person is just trying to get stuff done by being effective, efficient, Keith says, while the talent person is committed to autonomy and building a team that scales. The goal is to put both of those value sets together. For the hands-on leader, that means creating regular touch points with your team. For the talent-oriented leader, it’s about closing loops while showing the team how to go from vision to delivering real outcomes. “In both cases,” Keith adds, “use a regular cadence for when you get together to talk about progress, challenges, and course correction.” This approach creates the right kind of trust — a trust in the system that you have opportunities to contribute in a healthy way. Value-Based Culture: The Foundation of Decisionmaking Keith thinks about culture as “the team’s operating system.” And the foundation of that operating system is the team’s values — i.e., their standards of behavior. “The team's values are really the foundation of the operating system,” Keith says. “If the system is to be reinforced, then decisions about who gets hired, promoted, and retained must be informed by those values.” If that’s not happening, Keith adds, you end up with a culture that may be codified, but never truly realized. Here's some more key takeaways: 04:58 – Moving from chief IC to chief team builder 07:32 – Micromanaging at scale is an oxymoron 13:08 – Values: embrace them, socialize them, apply them 18:07 – Vision Doc: The anti-job description 20:21 – Start with Goals; Structure will follow As the author of Impact: How to Inspire, Align, and Amplify Innovative Teams, Keith Lucas distills years of experience at the intersection of data, storytelling, and strategy into a practical framework that helps leaders move from player/coach to true team builder while avoiding common scaling pitfalls like diminishing impact, productivity loss, culture dilution, and disempowerment.  The post 181 / From IC to PM: Practical Insights for Effective Leadership, with Keith Lucas appeared first on ITX Corp..

Want to screen (waay) more deal flow for your acquisition pipeline than you do currently? Here is exactly how to do that with AI (and I'm NOT talking about some clever new way to use ChatGPT).  

Today on Table Talk with BBYOInsider, we are LIVE from International Convention 2026. Join Luca, Jonah, Josh, and Nolan as they unpack the year ahead for BBYO post-IC, including conventions, chapter programs, and the Movement's favorite time of year: Summer!

Saturn & Neptune Conjuction in Aries, where Spirit Meets DisciplineOn February 20, 2026, Saturn and Neptune conjoin at 0° Aries—the very first degree of the zodiac—marking the birth of a new collective cycle that will shape the next several decades.This isn't a soft or subtle transit.Saturn brings reality, consequence, and accountability. Neptune brings dreams, illusions, spirituality, and collective longing. When they merge, we are asked to confront a sobering question: Which dreams are strong enough to survive the real world—and which were built on fantasy?In this episode, we explore the Saturn–Neptune conjunction through a personal, collective, and historical lens, including its powerful activation of the United States chart. With the U.S. IC at 1° Aries, this transit echoes the last time Neptune entered Aries—April 1861—the outbreak of the Civil War. Then, as now, the nation was forced to reckon with who freedom truly belongs to.We'll unpack themes of:The collapse of outdated systems and beliefsPolarization, separatist energy, and moral certaintyLeadership vacuums and the danger of vision without structureSpiritual ideals demanding accountabilityWhy freedom without responsibility destabilizes foundationsThis conjunction doesn't promise comfort—but it does promise truth. As Neptune dissolves illusions and Saturn demands integrity, we are standing at a threshold: initiate something real, or watch what's hollow fall away.This is an episode about courage, reckoning, and the long work of building a future that can actually hold the dream.#SaturnNeptuneConjunction#NeptuneInAries#SaturnInAries#AriesEnergy#astrology#AstrologyForecast#astrologer

When you're an IC, your focus is on execution. But as you rise to manager and leader, this must shift.Three things managers and leaders focus on, instead of trying to be the best at executing tasks:Making decisions.Building relationships.Creating a vision -- and communicating it so that others can see how they fit into it....After the EpisodeEnrollment is open for March and April! For a limited time, use promo code SPRING20 and save 20% off the registration fee:⁠https://maven.com/kimnicol/communication-strategies⁠~Get in touch to discuss private coaching:⁠https://kimnicol.com/⁠~Connect on LinkedIn:⁠https://www.linkedin.com/in/kimnicol/⁠

Today on Table Talk with BBYOInsider, we are LIVE from International Convention 2026. Join Sloane, Mikahella, Samantha, and Aliyah as they recap an epic Friday at IC comprising LEADS Day activities, AZAA & BBGG competitions, and new friends, all before the Movement comes together for Shabbat!

What if the best way to lead product is to build it yourself first?In this episode of Supra Insider, Marc Baselga and Ben Erez sit down with Chase Schwalbach, SVP of Product and Technology at Millie, to unpack a radically different approach to product leadership. Despite his title, Chase spent months as an IC, rolling up his sleeves to build healthcare infrastructure, teach himself AI eval systems, and ship a sophisticated patient chatbot, all before bringing his team in. He explains why shielding the team from early-stage messiness, moving at speed, and feeling the pain yourself leads to better products.They explore how Chase built a team of AI agents (supervisor + specialized sub-agents) from scratch, why treating prompts like deterministic code requires extreme precision, and how he taught himself evals through pure iteration. Plus, the converging worlds of PM and engineering, why technical PMs and product-minded engineers are becoming the same role, why handoffs kill velocity in an AI-native world, and what “context engineering” actually means when your codebase needs to work for both humans and AI agents.If you're a product leader wondering whether to get more hands-on, an engineer considering the jump to PM (or vice versa), or building AI systems in regulated industries like healthcare, this episode is for you.All episodes of the podcast are also available on Spotify, Apple and YouTube.New to the pod? Subscribe below to get the next episode in your inbox

Icône du tourisme, le chalet incarne lʹimage de la Suisse. A lʹorigine, en montagne, ces chalets vont descendre en plaine et rencontrer un certain succès dans différents cantons mais aussi à lʹétranger. Des usines vont même voir le jour… Pour retracer lʹhistoire du chalet, Johanne Dussez accueille Pauline Nerfin, historienne de lʹarchitecture et co-présidente de Patrimoine suisse Genève.

Syreeta Grose, owner of Grose Travel Services Meetings & Events; McKenzie Kellogg, marketing and IC manager at 417 Travel; and Jessica Church, owner of Sands & Skylines Travel Co., talk with Alan Fine of Insider Travel Report about their participation in ALG Vacations' voluntourism event in Jamaica, supporting local schools, charities and community organizations following the hurricane. They also discuss resort site inspections across multiple properties, high occupancy levels, strong service and why they can confidently book Jamaica as the destination continues its recovery. For more information, visit www.algvacations.com. All our Insider Travel Report video interviews are archived and available on our Youtube channel (youtube.com/insidertravelreport), and as podcasts with the same title on: Spotify, Pandora, Stitcher, PlayerFM, Listen Notes, Podchaser, TuneIn + Alexa, Podbean,  iHeartRadio,  Google, Amazon Music/Audible, Deezer, Podcast Addict, and iTunes Apple Podcasts, which supports Overcast, Pocket Cast, Castro and Castbox.

Inside Carolina's senior reporter Greg Barnes joins Tommy Ashley to discuss North Carolina's Hubert Davis and the consistent inconsistency that has defined the North Carolina basketball program under the fifth year head coach. Barnes and Ashley recount the highs, and lows of the Davis tenure in light of UNC's loss to Miami on Tuesday night after the monumental win over Duke last Saturday. Barnes addresses the approach Davis takes in postgame press conferences from the angle of a reporter that's covered numerous coaches and players over the past two decades. The IC duo also hit on Carolina's metrics following the past two games and the work that remains for the 2026 Tar Heels to move up on the postseason seed lines in the ACC and NCAA Tournaments.   This show is brought to you by Inside Carolina, the No. 1 site for UNC sports coverage and community. Visit http://www.InsideCarolina.com   Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

Today I'm joined by Stephanie Blair, Founder of Know & Flourish (https://knowandflourish.com/), for a practical conversation on digital career growth in Customer Success. We dig into how to build a career identity (not just a title), why experimentation matters, and how to expand your lane without burning out. You'll hear a real-world example from my team of turning a scrappy spreadsheet into a lightweight web tool, and what that kind of initiative can do for your brand inside the business.We also talk about the shift in CS org design: the rise of digital program managers, AI-assisted workflows, and yes - why human, IRL moments still win renewals. If you're exploring a pivot into CS (from sales/marketing/product) or within CS (service → expansion, or IC → leader), Stephanie breaks down how to translate your skills, control your narrative, and interview like a peer.Housekeeping: I'll be co-chairing the CS Summit in Austin later this month, and the Digital CX Masterclass is coming soon join the waitlist at https://DigitalCustomerSuccess.com/Masterclass to be first in line. Support the show+++++++++++++++++Like/Subscribe/Review:If you are getting value from the show, please follow/subscribe so that you don't miss an episode and consider leaving us a review. Website:For more information about the show or to get in touch, visit DigitalCustomerSuccess.com. Buy Alex a Cup of Coffee:This show runs exclusively on caffeine - and lots of it. If you like what we're, consider supporting our habit by buying us a cup of coffee: https://bmc.link/dcspThank you for all of your support!The Digital Customer Success Podcast is hosted by Alex Turkovic

We have two operations from J5 - Guinea-BissauFirst - DA1DX, Ben, the organizer of the J51A DXpedition to Guinea-Bissau in February/March 2026, shares several updates. The ARRL has approved the J51A license for DXCC, and the LoTW certificate has been received. After clarifying frequency and mode permissions with the national authority and confirming alignment with IARU Region 1 Band Plans, all standard bands and modes-including 160m, 60m, WARC bands, and 50 MHz-are confirmed valid for DXCC, IOTA, and other awards. The DXpedition is entirely privately funded, with RF-POWER lending five amplifiers and all other equipment privately owned. Ben invites donations via Club Log OQRS and provides a link for more information. https://www.qrz.com/db/J51A Secondly, J52EC is on until February 28th by operator IZ3BUR, Livio. He has an IC-7410, 100 watts, to a 3-element Yagi on 20, 15 and 10.TL - Central African Republic & TT – Chad - TJ1GD, Darek, has established permanent amateur radio stations in the Central African Republic and in Chad, which are maintained locally. These stations (TL8GD and TT1GD), licensed to Darek, operate periodically-often remotely using FT8, CW, and SSB. QSL confirmations are available via LoTW and Club Log.KP5/NP3VI, Desecheo Island - KP5/NP3VI is now 2 weeks into its planned 30-day operation. Their latest published statistics are as follows: Over 55,000 QSOs are in the log, with 91.1 percent of the QSOs with North American and Europe. CN - Morocco - F6FYD, Yannick, expects to return to Morocco next week. In early March he also has plans to go to Mogador Island (AF-065), Agadir, and El Jadida and has the callsign CN2YD.FG – Guadeloupe - TF1OL, Olafur, will be live from Guadeloupe starting Wednesday next week for approximately seven days. No word on what callsign he will be using. Following the stay in Guadeloupe, plans to visit other islands are pending permission to operate.TZ - Mali - The next TZ1CE by DK1CE, Ulmar, is February 10 to March 1. He will be doing mostly FT8 and SSB and says when he's on FT8 he gives stations outside Europe precedent at all times. He plans special attention to 160M FT8, 80M FT8 and 6M and will update daily on Club Log, the LoTW log will be after the operation, and in Mali 60M operation is not allowed.FG - Guadeloupe - FG/F6HMQ, Tildas, and FG/F6GWV, Mike, are there for another week or so, with a pair of IC-7300 radios, to vertical wires. "Holiday style," they are 60-10M SSB, FT4 and FT8. LoTW confirmations will be available within a few days. YU – Serbia - This year is the 170th anniversary of Nikola Tesla's birth. Stations in the Amateur Radio Union of Serbia are authorized to use callsign YT170TESLA through the end of this year.XU - Cambodia - DL7BO, Tom, will once again be QRV as XU7O from February 7-21, reports DX News.S9 - Sao Tome & Principe – S53BV is QRV as S9BV until February 20, holiday style "from a quiet location," Borut, will be on with an IC-7000 to verticals and dipoles. He plans to be on 60, 40, 30 and 15 CW and SSB. On 30, 40 and 60M CW, target frequencies are 10110, 7005 and 5351.5. Direct QSLs will be answered when he's back home. Club Log OQRS will be available, with limited internet access while there and "postal challenges." He will apparently give special instructions later.Until next week, this is Bill, AJ8B saying 73 and thanks to my XYL Karen for her love and support. I Hope to hear you in the pileups! Have a great DX week!

Why Did Tulsi Gabbard Sit on the Most Top Secret Whistleblower Complaint the IC's IG Determined Required "Urgent Concern" For 8 Months? | The Last and Only Nuclear Arms Control Treaty Between the U.S. and Russia Ended Today | Trump's Delusional and Idiotic Call to Resume Nuclear Testing backgroundbriefing.org/donate twitter.com/ianmastersmedia bsky.app/profile/ianmastersmedia.bsky.social facebook.com/ianmastersmedia linktr.ee/backgroundbriefing

Former WWE World, IC and Tag Team Champion turned WWE commentator Big E joins the show!

Both Eric and I are collapsing at the same time.

North Carolina's past trips to Atlanta to face Georgia Tech have been adventurous over the years. The Yellow Jackets have given UNC fits across the sports down in Georgia and while the 2026 Tar Heels are - on paper - a much better team that Damon Stoudamire's group, winning is never a given down there. Inside Carolina's senior reporter Greg Barnes joins Tommy Ashley to preview this weekend's game and the IC pair discusses the keys and the need for Hubert Davis and his team to get the win on Saturday.   This show is brought to you by Inside Carolina, the No. 1 site for UNC sports coverage and community. Visit http://www.InsideCarolina.com   Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

David Shedd, former Acting Director of the Defense Intelligence Agency and author of The Great Heist: China's Epic Campaign to Steal America's Secrets, joins the show to discuss Chinese spy craft. ▪️ Times 02:05 Early days 06:49 CIA 09:28 Sandinistas and revolutionaries  15:14 IC preparation  18:35 A great awakening 26:11 Industrial espionage  30:50 National Intelligence Estimate 34:11 The MSS 44:19 The culture of the 18th Bureau  50:17 Battlefield consequences  55:20 Counterarguments Follow along on Instagram, X @schoolofwarpod, and YouTube @SchoolofWarPodcast Find more content on our School of War Substack

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.

Allen visits the Faskally Safety Leadership Centre with Mark Patterson, Director of Safety, Health, and Environment at SSE, and Dermot Kerrigan, Director and Co-Founder of Active Training Team. They discuss how SSE has put over 9,000 employees and 2,000 contract partners through ATT’s innovative training program, which uses actors and realistic scenarios to create lasting behavioral change across the entire workforce chain, from executives to technicians. Reach out to SSE and ATT to learn more! Sign up now for Uptime Tech News, our weekly newsletter on all things wind technology. This episode is sponsored by Weather Guard Lightning Tech. Learn more about Weather Guard’s StrikeTape Wind Turbine LPS retrofit. Follow the show on YouTube, Linkedin and visit Weather Guard on the web. And subscribe to Rosemary’s “Engineering with Rosie” YouTube channel here. Have a question we can answer on the show? Email us! Welcome to Uptime Spotlight, shining Light on Wind. Energy’s brightest innovators. This is the Progress Powering tomorrow. Allen Hall: Mark and Turnt. Welcome to the show. Thank you.  Mark Patterson: Thank you.  Allen Hall: We’re in Scotland, present Scotland and per Scotland, which is a place most people probably haven’t ventured to in the United States, but it is quite lovely, although chilly and rainy. It’s Scotland. We’re in December. Uh, and we’re here to take a look at the SSE Training Center. And the remarkable things that active training team is doing here, because we had seen this in Boston in a smaller format, uh, about a year ago almost now.  Dermot Kerrigan: Just Yeah,  Allen Hall: yeah. Six months  Dermot Kerrigan: ago.  Allen Hall: Yeah. Yeah. It hasn’t been that long ago. Uh, but IC was on me to say, you gotta come over. You gotta come over. You gotta see the, the whole, uh, environment where we put you into the police room and some of the things we wanna talk about, uh, because it, [00:01:00] it does play different. And you’re right, it does play different. It is very impactful. And it, and maybe we should start off first of Mark, you’re the head of basically health and safety and environment for SSE here in Perth. This is a remarkable facility. It is unlike anything I have seen in the States by far. And SSE has made the commitment to do this sort of training for. Everybody in your employment and outside of your employment, even contractors.  Mark Patterson: We have been looking at some quite basic things in safety as everybody does. And there’s a fundamental thing we want to do is get everybody home safe. And uh, it’s easier said than done because you’ve gotta get it right for every single task, every single day. And that’s a massive challenge. And we have like 15,000. 15,000 people in SSE, we probably work with about 50,000 contract [00:02:00] partners and we’re heavily dependent, uh, on get our contract partners to get our activities done. And they’re crucial.  Speaker: Mm-hmm.  Mark Patterson: And in that it’s one community and we need to make sure everybody there gets home safe. And that’s what drove us to think about adding more rules isn’t gonna do it. Um, you need to give people that sense of a feeling, uh, when a really serious sense of cars and then equip them with tools to, to deal with it. So. We’ve all probably seen training that gives that sense of doom and dread when something goes badly wrong, but actually that needs to be. Coupled with something which is quite powerful, is what are the tools that help people have the conversations that gets everybody home safe. So kind of trying to do two things.  Allen Hall: Well, SSC is involved in a number of large projects. You have three offshore wind farms, about a more than a thousand turbines right now. Wind turbines onshore, offshore, and those offshore projects are not easy. There’s a lot of complexity to them.  Mark Patterson: Absolutely. So look, I I think [00:03:00] that’s, that’s something that. You’ve gotta partner with the right people. If you wanna be successful, you need to make it easy for people to do the right thing. Yeah, as best you possibly can. You need to partner with the right people, and you need to get people that you need to have a sense that you need to keep checking that as you’re growing your business. The chinks in your armor don’t grow too. But fundamentally there’s something else, which is a sense of community. When people come together to, to do a task, there is a sense of community and people work, put a lot of discretionary effort into to get, uh, big projects done. And in that, um, it’s a sense of community and you wanna make sure everybody there gets home safe to their friends and family. ’cause if we’re all being honest about it, you know, SSE is a brilliant company. What we do is absolutely worth doing. I love SC. But I love my family a fair amount more. And if you bought into that, you probably bought into the strategy that we’re trying to adopt in terms of safety. Uh, it’s really simple messaging. Um,  Allen Hall: yeah. That, that is very clear. Yeah. And it should be [00:04:00]well communicated outside of SSEI hope because it is a tremendous, uh, value to SSE to do that. And I’m sure the employees appreciate it because you have a culture of safety. What. Trigger that. How long ago was that trigger? Is this, this is not something you thought up yesterday for sure.  Mark Patterson: No, look, this, the, the, what we’ve done in the immersive training center, um, really reinforces a lot of things that we’ve had in place for a while, and it, it takes it to the, the next level. So we’ve been working probably more than 10 years, but, uh, certainly the. Seven years we’ve been talking very much about our safety family, that’s the community and SSE with our contract partners and what we need to do. And part of that is really clear language about getting people home safe. Uh, a sense that you’ve, everybody in it that works with us has a safety license. And that license is, if it’s not safe, we don’t do it. It’s not a rural based thing. It’s how we roll. It’s part of the culture. We’d, we, uh, have a culture where, and certainly trying to instill for everybody a culture. Where [00:05:00] they’ve got that license. If, if they think something’s not right, we’ll stop the job and get it right. And even if they’re wrong, we’ll still listen to them because ultimately we need to work our way through, right? So we’ve been, we’ve thought hard about the language we wanted to use to reinforce that. So the importance of plan, scan and adapt. So planning our work well, thinking through what we need to do. Not just stopping there though, keeping scanning for what could go wrong. That sense that you can’t remember everything. So you need to have immediate corrective actions and that immediate sort of see it, sort of report it. If you see something that isn’t right, do something about it. And that sense of community caring for the community that you work with. And those are the essence of our, our language on safety and the immersive training. Uh, is not trying to shove that language down everybody’s throats again, particularly our contract partners, but it’s, it’s helping people see some really clear things. One is if a [00:06:00] really serious incident occurs at what, what it feels like here. And I’ve spent a lot of time in various industries and people are different when they’ve been on a site or involved when there’s been a really serious incident and you need to do something to. Get that sense of a feeling of what it feels like and actually make people feel slightly uncomfortable in the process. ’cause that’s part of it,  Allen Hall: right? Yes.  Mark Patterson: Because you know,  Allen Hall: you remember that.  Mark Patterson: You remember that. Yeah. We’ve had, you know, we’ve had people say, well, I felt very uncomfortable in that bit of the training. It was okay. But was, I felt very uncomfortable. And you know, we’ve talked about that a lot.  Allen Hall: Yeah.  Mark Patterson: We know you kinda should because if there’s something wrong with you, if you don’t feel uncomfortable about that. But what’s super powerful on the guys in at TT do brilliantly. Is have facilitators that allow you to have that conversation and understand what do you need to do differently? How do you influence somebody who’s more senior? How do you, how do you bring people with you so that they’re gonna [00:07:00] do what you want ’em to do after you’ve left the building? And. Just pointing the finger at people and shouting at them. Never does that. Right? Uh, rarely does that. You’ve gotta get that sense of how do you get people to have a common belief? And,  Allen Hall: and I think that’s important in the way that SSE addresses that, is that you’re not just addressing technicians, it’s the whole chain. It’s everybody is involved in this action. And you can break the link anywhere in there. I wanna get through the description of why that. Process went through ATTs head to go. We need to broaden the scope a little bit. We need to think about the full chain from the lowest entry worker just getting started to the career senior executive. Why chain them all together? Why put them in the same room together? Yeah. Why do you do that?  Dermot Kerrigan: Well, behavioral safety or behavioral base safety kind of got a bad rep because it was all about. If we could just [00:08:00] make those guys at the front line behave themselves,  Allen Hall: then everything’s fine,  Dermot Kerrigan: then everything’s fine.  Allen Hall: Yes.  Dermot Kerrigan: But actually that’s kind of a, the wrong way of thinking. It didn’t work. I, I think,  Allen Hall: yeah, it didn’t work.  Dermot Kerrigan: What the mess, the central message we’re trying to get across is that actually operational safety is not just the business of operational people. It’s everybody’s business.  Allen Hall: Right.  Dermot Kerrigan: You know? Um, and. Yeah, everybody has a role to p play in that, you know? Right. So site based teams, back office support functions, everybody has a role to play. And, you know, there’s a strand in, in this scenario where, uh, an incident takes place because people haven’t been issued with the right piece of equipment. Which is a lifting cage.  Allen Hall: Yes.  Dermot Kerrigan: And there’s a whole story about that, which goes through a procurement decision made somewhere where somebody hit a computer and a computer said no because they’d asked for too many lifting cages when they, somebody could have said, you’ve asked for five lifting cages, it’s takes you over the procurement cap. Would four do it? [00:09:00] Yes, that would be fine. That would be fine. Yeah. As it is, they come to a crucial piece of operation. This incr this, you know, this crucial piece of kit simply isn’t there. So in order to hit the deadline and try and make people happy, two ordinary guys, two technicians, put two and two together, make five, and, and one of them gets killed, you know? Yeah. So it’s, we’re, we’re trying to show that, that this isn’t just operational people. It’s everybody’s business.  Mark Patterson: Well, that’s why we worked with you in this, because, um, we saw. Why you got it in terms of that chain? Um, so in, in the scenario, it’s very clear there’s a senior exec talking to the client and actually as SSE. We’re sometimes that client, we’ve got big principal contractors that are doing our big construction activities. We’ve got a lot in renewables and onshore and offshore wind obviously, but, and the transmission business and in thermal, so, uh, and distribution. So I’ll list all our businesses and including customer’s business, but we’ve got some big project activities where we’re the client sometime we’re the principal contractor [00:10:00] ourselves. And we need to recognize that in each chain, each link in that chain, there’s a risk that we say the wrong thing, put the wrong pressure on. And I think what’s really helpful is we have in the center that sort of philosophy here that we get everybody in together mixed up. Probably at least half of our board have done this. Our executive team have all done this. Um, people are committed to it at that level, and they’re here like everybody else sitting, waiting for this thing to start. Not being quite sure what they’re gonna go through in the day. Um, and it’s actually really important you’ve got a chief exec sitting with somebody who’s, um, a scaffolder. That’s really important. ’cause the scaffolder is probably the more likely person to get hurt rather than chief exec. So actually everybody seeing what it’s like and the pressures that are under at each level is really important.  Allen Hall: SSC is such a good example for the industry. I watched you from outside in America for a long time and you just watch the things that happened. [00:11:00] Here you go. Wow. Okay. SSC is organized. They know what they’re doing, they understand what the project is, they’re going about it. Mm-hmm. Nothing is perfect, but I, I think when we watch from the United States, we see, oh, there’s order to it. There’s a reason they’re doing these things. They’re, they’re measuring what is happening. And I think that’s one of the things about at t is the results. Have been remarkable, not just here, but in several different sites, because a TT touches a lot of massive infrastructure projects in the uk and the success rate has been tremendous. Remember? You wanna just briefly talk about that?  Dermot Kerrigan: Yeah. But we, we run a number of centers. We also run mobile programs, which you got from having seen us in the States. Um, but the first, uh, center that we, we, we opened was, was called. Epic, which stood for Employers Project Induction Center, and that was the Thames Tideway Tunnel Project, which is now more or less finished. It’s completed. And that was a 10 year project, 5 billion pounds. Allen Hall: Wow.  Dermot Kerrigan: Um, [00:12:00] and you know, unfortunately the fact is on, on that kind of project, you would normally expect to hurt a number of people, sometimes fatally. That would be the expectation.  Allen Hall: Right. It’s a complicated  Dermot Kerrigan: project, statistic underground. So, you know, we, and, and of course Tide, we are very, very. Very pleased that, uh, in that 10 year span, they didn’t even have one, uh, serious life-changing injury, uh, let alone a fatality. Um, so you know that that’s, and I’m I’m not saying that what ATTs work, uh, what we do is, is, is, is directly responsible for that, but certainly Epic, they would say Tideway was the cornerstone for the safety practices, very good safety practices that they, they put out. Uh, on that project, again, as a cultural piece to do with great facilities, great leadership on the part of the, of the, of the executive teams, et cetera, and stability. It was the same ex executive team throughout that whole project, which is quite unusual.  Allen Hall: No.  Dermot Kerrigan: Yeah. [00:13:00] Um, so yeah, it, it, it seems to work, you know, uh, always in safety that the, the, the, the tricky thing is trying to prove something works because it hasn’t happened. You know?  Allen Hall: Right, right. Uh, prove the negative. Dermot Kerrigan: Yeah. Um,  Allen Hall: but in safety, that’s what you want to have happen. You, you do know, not want an outcome.  Dermot Kerrigan: No, absolutely not.  Allen Hall: No reports, nothing.  Dermot Kerrigan: No. So, you know, you have to give credit to, to organizations. Organizations like SSE. Oh, absolutely. And projects like Tideway and Sted, uh, on their horn projects. Who, who have gone down this, frankly, very left field, uh, route. We we’re, you know, it is only in the last 10 years that we’ve been doing this kind of thing, and it hasn’t, I mean, you know, Tideway certainly is now showing some results. Sure. But, you know, it’s, it’s, it, it wasn’t by any means a proven way of, of, of dealing with safety. So  Mark Patterson: I don’t think you could ever prove it. Dermot Kerrigan: No.  Mark Patterson: And actually there’s, there’s something [00:14:00]fundamentally of. It, it kind of puts a stamp on the culture that you want, either you talked about the projects in SSE, we’ve, we’ve done it for all of our operational activities, so we’ve had about 9,000 people through it for SSE and so far about 2000 contract partners. Um, we’re absolutely shifting our focus now. We’ve got probably 80% of our operational teams have been through this in each one of our businesses, and, uh, we. We probably are kind of closing the gaps at the moment, so I was in Ireland with. I here guys last week, um, doing a, a mobile session because logistically it was kind of hard to come to Perth or to one of the other centers, but we’re, we’re gradually getting up to that 80%, uh, for SSE colleagues and our focus is shifting a bit more to contract partners and making sure they get through. And look, they are super positive about this. Some of them have done that themselves and worked with a TT in the past, so they’re. Really keen to, to use the center that we have [00:15:00] here in Perth, uh, for their activities. So when, when they’re working with us, we kind of work together to, to make that happen. Um, but they can book that separately with you guys. Yeah. Uh, in, in the, uh, Fastly Center too.  Allen Hall: I think we should describe the room that we’re in right now and why this was built. This is one of three different scenes that, that each of the. Students will go through to put some realism to the scenario and the scenario, uh, a worker gets killed. This is that worker’s home? Dermot Kerrigan: Yeah. So each of the spaces that we have here that, that they denote antecedents or consequences, and this is very much consequences. Um, so the, the, the participants will be shown in here, uh, as they go around the center, uh, and there’s a scene that takes place where they meet the grown up daughter of the young fella who’s been right, who’s been, who’s been tragically killed. Uh, and she basically asks him, uh, asks [00:16:00] them what happened. And kind of crucially this as a subtext, why didn’t you do something about it?  Allen Hall: Mm-hmm.  Dermot Kerrigan: Because you were there,  Allen Hall: you saw it, why it was played out in front of you. You saw, you  Dermot Kerrigan: saw what happened. You saw this guy who was obviously fast asleep in the canteen. He was exhausted. Probably not fit for work. Um, and yet being instructed to go back out there and finish the job, um, with all the tragic consequences that happen,  Allen Hall: right?  Dermot Kerrigan: But it’s important to say, as Mark says, that. It’s not all doom and gloom. The first part of the day is all about showing them consequences. Allen Hall: Sure. It’s  Dermot Kerrigan: saying it’s a,  Allen Hall: it’s a Greek tragedy  Dermot Kerrigan: in  Allen Hall: some  Dermot Kerrigan: ways, but then saying this doesn’t have to happen. If you just very subtly influence other people’s behavior, it’s  Allen Hall: slight  Dermot Kerrigan: by thinking about how you behave and sure adapting your behavior accordingly, you can completely change the outcome. Uh, so long as I can figure out where you are coming from and where that behavior is coming from, I might be able to influence it,  Allen Hall: right. Dermot Kerrigan: And if I can, then I can stop that [00:17:00] hap from happening. And sure enough, at the end of the day, um, the last scene is that the, the, the daughter that we see in here growing up and then going back into this tragic, uh, ending, uh. She’s with her dad, then it turned out he was the one behind the camera all along. So he’s 45 years old, she’s just passed the driving test and nobody got her 21 years ago. You know,  Mark Patterson: I think there, there is, there’s a journey that you’ve gotta take people through to get to believe that. And kind of part of that journey is as, as we look around this room, um, no matter who it is, and we’ve talked to a lot of people, they’ll be looking at things in this room and think, well, yeah, I’ve got a cup like that. And yes. Yeah. When my kids were, we, we had. That play toy for the kids. Yes. So there is something that immediately hooks people and children hook  Allen Hall: people.  Mark Patterson: Absolutely. And  Allen Hall: yes,  Mark Patterson: they get to see that and understand that this is, this is, this is, could be a real thing. And also in the work site, uh, view, there’s kind of a work site, there’s a kind of a boardroom type thing [00:18:00] and you can actually see, yeah, that’s what it kind of feels like. The work sites a little bit. You know, there’s scuffs in the, on the line, on the floor because that’s what happens in work sites and there’s a sense of realism for all of this, uh, is really important.  Allen Hall: The realism is all the way down to the outfits that everybody’s worn, so they’re not clean safety gear. It’s. Dirty, worn safety gear, which is what it should be. ’cause if you’re working, that’s what it should look like. And it feels immediately real that the, the whole stage is set in a, in the canteen, I’ll call it, I don’t know, what do you call the welfare area? Yeah. Okay.  Dermot Kerrigan: Yeah.  Allen Hall: Okay. Uh, wanna use the right language here. But, uh, in the states we call it a, a break room. Uh, so you’re sitting in the break room just minding your own business and boom. An actor walks in, in full safety gear, uh, speaking Scottish very quickly, foreign American. But it’s real.  Mark Patterson: I think  Allen Hall: it feels real because you, you, I’ve been in those situations, I’ve seen that that break the,  Mark Patterson: the language is real and, uh, [00:19:00] perhaps not all, uh, completely podcast suitable. Um, but when you look at it, the feedback we’ve got from, from people who are closer to the tools and at all levels, in fact is, yeah. This feels real. It’s a credible scenario and uh, you get people who. I do not want to be in a safety training for an entire day. Um, and they’re saying arms folded at the start of the day and within a very short period of time, they are absolutely watching what the heck’s going on here. Yes. To understand what’s happening, what’s going on. I don’t understand. And actually it’s exactly as you say, those subtle things that you, not just giving people that experience, but the subtle things you can nudge people on to. There’s some great examples of how do you nudge people, how do you give feedback? And we had some real examples where people have come back to us and said even things to do with their home life. We were down in London one day, um, and I was sitting in on the training and one of the guys said, God, you’ve just taught me something about how I can give feedback to people in a really impactful [00:20:00] way. So you, so you explain the behavior you see, which is just the truth of what the behavior is. This is what I saw you do, this is what happened, but actually the impact that that has. How that individual feels about it. And the example that they used was, it was something to do with their son and how their son was behaving and interacting. And he said, do you know what? I’ve struggled to get my son to toe the line to, to look after his mom in the right way. I’m gonna stop on the way home and I’m gonna have a conversation with him. And I think if I. Keep yourself cool and calm and go through those steps. I think I can have a completely different conversation. And that was a great example. Nothing to do with work, but it made a big difference to that guy. But all those work conversations where you could just subtly change your tone. Wind yourself back, stay cool and calm and do something slightly different. And I think that those, those things absolutely make a difference,  Allen Hall: which is hard to do in the moment. I think that’s what the a TT training does make you think of the re the first reaction, [00:21:00] which is the impulsive reaction. We gotta get this job done. This has gotta be done. Now I don’t have the right safety gear. We’ll, we’ll just do it anyway to, alright, slow. Just take a breather for a second. Think about what the consequences of this is. And is it worth it at the end of the day? Is it worth it? And I think that’s the, the reaction you want to draw out of people. But it’s hard to do that in a video presentation or  Dermot Kerrigan: Yeah.  Allen Hall: Those things just  Dermot Kerrigan: don’t need to practice.  Allen Hall: Yeah. It doesn’t stick in your brain.  Dermot Kerrigan: You need to give it a go And to see, right. To see how to see it happen. And, and the actors are very good. They’re good if they, you know. What, whatever you give them, they will react to.  Mark Patterson: They do. That’s one of the really powerful things. You’ve got the incident itself, then you’ve got the UNP of what happened, and then you’ve got specific, uh, tools and techniques and what’s really good is. Even people who are not wildly enthusiastic at the start of the day of getting, being interactive in, in, in a session, they do throw themselves into it ’cause they recognize they’ve been through [00:22:00] something. It’s a common sense of community in the room.  Dermot Kerrigan: Right.  Mark Patterson: And they have a bit of fun with it. And it is fun. Yeah. You know, people say they enjoy the day. Um, they, they, they recognize that it’s challenged them a little bit and they kinda like that, but they also get the opportunity to test themselves. And that testing is really important in terms of, sure. Well, how do you challenge somebody you don’t know and you just walking past and you see something? How do you have that conversation in a way that just gets to that adult To adult communication? Yeah. And actually gets the results that you need. And being high handed about it and saying, well, those are the rules, or, I’m really important, just do it. That doesn’t give us a sustained improvement.  Dermot Kerrigan: PE people are frightened of failure, you know? Sure. They’re frightened of getting things wrong, so give ’em a space where they, where actually just fall flat in your face. Come back up again and try again. You know, give it a go. And, because no one’s, this is a safe space, you know, unlike in the real world,  Allen Hall: right?  Dermot Kerrigan: This is as near to the real world as you want to get. It’s pretty real. It’s safe, you know, uh, it’s that Samuel Beckett thing, you know, fail again, [00:23:00] fail better,  Allen Hall: right?  Mark Patterson: But there’s, there’s a really good thing actually because people, when they practice that they realize. Yeah, it’s not straightforward going up and having a conversation with somebody about something they’re doing that could be done better. And actually that helps in a way because it probably makes people a little bit more generous when somebody challenges them on how they’re approaching something. Even if somebody challenges you in a bit of a cat handed way, um, then you can just probably take a breath and think this. This, this guy’s probably just trying to have a conversation with me,  Allen Hall: right. Mark Patterson: So that I get home to my family.  Allen Hall: Right.  Mark Patterson: It’s hard to get annoyed when you get that mindset. Mindset  Allen Hall: someone’s looking after you just a little bit. Yeah. It does feel nice.  Mark Patterson: And, and even if they’re not doing it in the best way, you need to be generous with it. So there’s, there’s good learnings actually from both sides of the, the, the interaction. Allen Hall: So what’s next for SSE and at t? You’ve put so many people through this project in, in the program and it has. Drawn great results.  Mark Patterson: Yeah.  Allen Hall: [00:24:00] How do you, what do you think of next?  Mark Patterson: So what’s next? Yeah, I guess, uh, probably the best is next to come. Next to come. We, I think there’s a lot more that we can do with this. So part of what we’ve done here is establish with a big community of people, a common sense of what we’re doing. And I think we’ve got an opportunity to continue with that. We’ve got, um, fortunate to be in a position where we’ve got a good level of growth in the business.  Allen Hall: Yes,  Mark Patterson: we do. Um, there’s a lot going on and so there’s always a flow of new people into an organization, and if people, you know, the theory of this stuff better than I do, would say that you need to maintain a, a sense of community that’s kind of more than 80%. If you want a certain group of people to act in a certain way, you need about 80% of the people plus to act in that way, and then it’ll sustain. But if it starts. To drift so that only 20% of people are acting a certain way, then that is gonna ex extinguish that elements of the culture. So we need to keep topping up our Sure, okay. Our, our [00:25:00] immersive training with people, and we’re also then thinking about the contract partners that we have and also leaving a bit of a legacy. For the communities in Scotland, because we’ve got a center that we’re gonna be using a little bit less because we’ve fortunate to get the bulk of our people in SSE through, uh, we’re working with contract partners. They probably want to use it for. For their own purposes and also other community groups. So we’ve had all kinds of people from all these different companies here. We’ve had the Scottish first Minister here, we’ve had loads of people who’ve been really quite interested to see what we’re doing. And as a result of that, they’ve started to, uh, to, to step their way through doing something different themselves. So,  Allen Hall: so that may change the, the future of at t also. And in terms of the slight approach, the scenarios they’re in. The culture changes, right? Yeah. Everybody changes. You don’t wanna be stuck in time.  Dermot Kerrigan: No, absolutely.  Allen Hall: That’s one thing at t is not,  Dermot Kerrigan: no, it’s not  Allen Hall: stuck in time.  Dermot Kerrigan: But, uh, I mean, you know, we first started out with the centers, uh, accommodating project. Yeah. So this would [00:26:00] be an induction space. You might have guys who were gonna work on a project for two weeks, other guys who were gonna work on it for six months. They wanted to put them through the same experience. Mm. So that when they weren’t on site. That they could say, refer back to the, the, the, the induction and say, well, why ask me to do that? You know, we, we, we both have that experience, so I’m gonna challenge you and you’re gonna accept challenge, et cetera. So it was always gonna be a short, sharp shock. But actually, if you’re working with an organization, you don’t necessarily have to take that approach. You could put people through a little bit of, of, of, of the training, give ’em a chance to practice, give ’em a chance to reflect, and then go on to the next stage. Um. So it, it becomes more of a, a journey rather than a single hard, a single event experience. Yeah. You don’t learn to drive in a day really, do you? You know, you have to, well, I do transfer it to your right brain and practice, you know?  Allen Hall: Right. The more times you see an experience that the more it’s memorable and especially with the, the training on how to work with others.[00:27:00] A refresh of that is always good.  Dermot Kerrigan: Yeah.  Allen Hall: Pressure changes people and I think it’s always time to reflect and go back to what the culture is of SSE That’s important. So this, this has been fantastic and I, I have to. Thank SSC and a TT for allowing us to be here today. It was quite the journey to get here, but it’s been really enlightening. Uh, and I, I think we’ve been an advocate of a TT and the training techniques that SSC uses. For well over a year. And everybody we run into, and in organizations, particularly in win, we say, you, you gotta call a TT, you gotta reach out because they’re doing things right. They’re gonna change your safety culture, they’re gonna change the way you work as an organization. That takes time. That message takes time. But I do think they need to be reaching out and dermo. How do they do that? How do, how do they reach att?  Dermot Kerrigan: Uh, they contact me or they contact att. So info at Active Trading Team, us.  Allen Hall: Us. [00:28:00] There you go.  Dermot Kerrigan: or.co uk. There you go. If you’re on the other side of the pond. Yeah. Allen Hall: Yes. And Mark, because you just established such a successful safety program, I’m sure people want to reach out and ask, and hopefully a lot of our US and Australian and Canadian to listen to this podcast. We’ll reach out and, and talk to you about how, what you have set up here, how do they get ahold of you? Mark Patterson: I’ll give you a link that you can access in the podcast, if that. Great. And uh, look. The, the risk of putting yourself out there and talking about this sort of thing is you sometimes give the impression you’ve got everything sorted and we certainly don’t in SSE. And if the second you think you’ve got everything nailed in terms of safety in your approach, then, then you don’t. Um, so we’ve got a lot left to do. Um, but I think this particular thing has made a difference to our colleagues and, and contract partners and just getting them home safe.  Allen Hall: Yes. Yes, so thank you. Just both of you. Mark Dermott, thank you so much for being on the podcast. We appreciate both [00:29:00] of you and yeah, I’d love to attend this again, this is. Excellent, excellent training. Thanks, Alan. Thanks.

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Let's talk Monday Night Raw that aired January 19th, 2026. One that saw AJ Styles confront Gunther, who then agreed to face him again if AJ puts his career on the line at the Royal Rumble. We also saw Maxxine Dupri vs Becky Lynch for the IC title, a big heel turn and much more.Go AD-FREE at Patreon.com/WWEPodcastBecome a supporter of this podcast: https://www.spreaker.com/podcast/the-wwe-podcast--2187791/support.

This week we are recapping the Golden Globes looks and discuss the late Renee G00d and most recent victim of IC*. Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

Tommy Dreamer reacts to the first RAW of 2026 including CM Punk defeating Bron Breakker to retain his World HW title along with Becky Lynch defeating Maxxine Dupri to reclaim the Women's IC title. To visit our partners at Chewy, click here. The Master's Class is now available on its own podcast feed! SUBSCRIBE NOW to hear over 50 episodes of Dave, Bully, Mark, and Tommy taking you behind the scenes like only they can, plus BRAND NEW episodes every week. Subscribe to SiriusXM Podcasts+ to listen to new episodes of Busted Open ad-free and get exclusive access to bonus episodes. Start a free trial now on Apple Podcasts or by visiting siriusxm.com/podcastsplus. Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.