Podcasts about Ic

Inside Carolina's senior reporter Greg Barnes joins Tommy Ashley for a discussion of what's next for North Carolina after Monday's announcement that long time college coach Bobby Petrino will be hired as UNC's offensive coordinator. The IC duo talks talent, the need for a stronger QB room and how expectations are now viewed going into 2026. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

Inside Carolina's lead basketball analyst Rob Harrington joins Tommy Ashley for a breakdown of North Carolina's complete domination of East Carolina on Monday night in the Smith Center. The Heels started hot and kept the hammer down for the full 40 minutes and head into ACC play on a high note. Harrington and Ashley dig into Carolina's win, further discuss the 12-1 start to the season and Hubert Davis's managing of the rebuilt and talented roster. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

https://www.youtube.com/watch?v=UE8yHySiJ4A Hosted by Tony Darnell. From  Sep 21, 2012. This video was done by request from a Space Fan.  Hope it's what you had in mind. IC 1101 is over one billion light years away in the constellation Virgo, just over the border from Serpens. https://en.wikipedia.org/wiki/IC_1101   We've added a new way to donate to 365 Days of Astronomy to support editing, hosting, and production costs.  Just visit: https://www.patreon.com/365DaysOfAstronomy and donate as much as you can! Share the podcast with your friends and send the Patreon link to them too!  Every bit helps! Thank you! ------------------------------------ Do go visit http://www.redbubble.com/people/CosmoQuestX/shop for cool Astronomy Cast and CosmoQuest t-shirts, coffee mugs and other awesomeness! http://cosmoquest.org/Donate This show is made possible through your donations.  Thank you! (Haven't donated? It's not too late! Just click!) ------------------------------------ The 365 Days of Astronomy Podcast is produced by the Planetary Science Institute. http://www.psi.edu Visit us on the web at 365DaysOfAstronomy.org or email us at info@365DaysOfAstronomy.org.

Inside Carolina's Jason Staples and Tommy Ashley react to the news that Bobby Petrino is set to be North Carolina's new offensive coordinator. After Freddie Kitchens was relieved of his duties following one of worst statistical seasons in memory, Bill Belichick makes the move to Petrino, widely considered one of the best offensive minds in the game. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

The UNC Tar Heels stacked another two-win week, beating ETSU at home and gutting out a moxie-filled close one against Ohio State in Atlanta. Seth Trimble's return makes for much discussion about the team's ceiling, but the change in rotation and minute share is also quite the development to watch moving forward. Sherrell McMillan and Sean Moran join Joey Powell to dive into two distinctively different wins for North Carolina. The Coast to Coast is delivered by Salvio's Pizzeria in Cary, an award-winning, go-to local pizza spot for game days, catering, family meals, events, and more. They've been serving Tar Heel fans for over twenty years. Pickup, delivery, or dine in. More info at Salviospizza.com. The weekly Caleb Wilson Segment is brought to you by Alex Swire-Clark: alexswire-clark.com The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

  Episode Cancellations and Card Collecting Jefry and Scott discussed the cancellation of "Nostalgia" this week due to scheduling conflicts with predictions and a "Top 11" episode next week. They also talked about the delay of the "WCW Revenge" episode for the Nintendo 64, which will now debut in the week after next. Scott shared his thoughts on the bizarre concept of "rip cards" in baseball card collecting, where a card is destroyed to reveal a smaller, potentially more valuable card inside. They also discussed the recent retirement of John Cena and the high value of his autographed cards, as well as the discovery of a rare Tom Brady card.   Wrestling Era and Figure Discussions Jefry and Scott discussed their opinions on the recent era of wrestling, particularly focusing on John Cena's last run. They both agreed it was rushed and poorly executed, with Scott giving it a rating of 2 out of 5. They also talked about the potential for Mattel to create action figures of Jimmy Garvin and Steve Regal. Finally, they briefly mentioned upcoming wrestling events, including WrestleCon in Vegas.   WrestleCon Autographs and Collectibles Scott and Jefry discussed the rare autograph signing opportunities with Don Morocco and Kevin Vaughn Eric for WrestleCon, with Jefry considering a day trip to attend. Scott shared his excitement about receiving a blue card Hogan LJN figure, and they discussed the appeal of Dusty Rhodes figures, particularly the polka dot era, with Jefry having a blue card Dusty and Scott considering a black card version.   Wrestling Figures and Nostalgia Scott and Jefry discussed Dusty Rhodes' wrestling character and how he embraced a negative gimmick. They then shared their experiences with the new LJN-style wrestling figures, with Scott describing the nostalgic feeling of holding a figure from his childhood in 2025. Scott also read a message from Russell Cartwright who had canceled pre-orders for Hogan and Cena figures after listening to their podcast, and instead found them at retail, which brought back childhood memories.   WrestleCon and Upcoming Product Releases Jefry and Scott discussed the rarity of Rick Martell's autograph signings and speculated that Martell's participation in a New York signing could indicate an upcoming announcement for WrestleCon. They then reviewed new products, including a limited-edition Undertaker bobblehead inspired by the Backlash 2008 poster, and discussed Funko's upcoming releases featuring Uncle Howdy, Jesse Ventura, Bray Wyatt, Jey Uso, and two Rhea Ripley variants. Finally, they mentioned that Junk Shop Dog is releasing three different looks for Tanahashi, who is retiring early next month.   Wrestling Tag Teams Legacy Debate Scott and Jefry discussed the legacy of various wrestling tag teams, including the Hardys, Dudleys, and Road Warriors, and debated who should be included on a hypothetical "Mount Rushmore" of tag teams. They also talked about Ringside Collectibles' new Joe Hendry figure, which is ready to ship and includes a bass that plays his theme music.    Mick Foley's WWE Departure Discussion Scott and Jefry discussed Mick Foley's decision to part ways with WWE due to concerns about the company's relationship with Donald Trump. They admired Foley's ability to stand up for his principles and walk away from the company. The conversation then shifted to new wrestling figures, including Tito Santana in his El Matador gimmick and a highly anticipated Coco Beware figure, which Scott placed on his top 11 list for 2026.   Rob Reiner Event and Licensing Jefry and Scott discussed the upcoming Rob Reiner annual event, which will be the first official one and will feature a "Top 11" list. They also talked about action figures, including the inability to use the Superman logo on WWE products due to licensing issues. Scott expressed surprise at learning that Andre's license is no longer with WWE. They briefly discussed the possibility of future DC-WWE mashup figures and the likelihood of John Cena being featured as Peacemaker. Lastly, they mentioned that WWE is open to working with Target and potentially using other LJN lines for future products. LJN Product Line Future Discussion Scott and Jefry discussed the future of the LJN product line, agreeing that it would likely continue for about 4 years before a reevaluation. They emphasized the importance of including a ring and cage as a package deal, as well as releasing tag team sets. They decided against producing thumb wrestlers and stretch wrestlers but expressed interest in potentially creating Bendy figures in a few years if the LJN line remains successful. The conversation concluded with a brief discussion about potential upgrades to wrestling belts, with Steve mentioning that the classic IC title was next on his wishlist for belt upgrades. Wrestling Belt Nostalgia and Upgrades Jefry and Scott discussed the nostalgia and upgrades of wrestling belts from the 1985-1986 era, highlighting significant improvements across major organizations. They expressed hope for the release of the AWA tag team titles, with potential candidates like the Road Warriors or Hall and Henning, though Scott noted limited options for tag champions. They also discussed the possibility of signing legends like Marty Jannetti to future deals, and Jefry confirmed that Barry Wyndham is still under contract, despite no new figures being made since 2010.          

Inside Carolina's Rob Harrington and Tommy Ashley break down North Carolina's 71-70 win over Ohio State in Atlanta. Harrington and Ashley discuss the performances of Seth Trimble in his return and his inclusion into now a trio of big time Tar Heels performers joining Caleb Wilson and Henri Veesaar with impressive showings against the Buckeyes. The duo gets into the near late game collapse by the Heels and Hubert Davis's management of second half leads and in close out situations. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

Inside Carolina's Greg Barnes joins Tommy Ashley to discuss UNC's trip to Atlanta to face the Ohio State Buckeyes and the prospects for Seth Trimble's return. Barnes and Ashley share their thoughts on the chemistry of the team and the re-working of the rotations with Trimble's return imminent and how the backcourt can complement the elite frontcourt of Caleb Wilson and Henri Veesaar. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

North Carolina football's roster reconstruction is in full swing ahead of the transfer portal opening on January 2nd with the positional needs changing by the the day. Inside Carolina's Greg Barnes and Tommy Ashley discuss the latest transfer portal exits and the need for retention and continuity while Bill Belichick and his staff continue to implement their culture into the program's DNA. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

Send us a text99% of real estate investors say the model tells the truth.But in practice, the data is messy.And the herd is loud.3 weeks ago, I got to interview a real estate finance hero of mine:@ Colin Lizieri - Professor of Real Estate Finance At the @ university of Cambridge.And a global authority on how markets really price risk.In 20 minutes, we dug into:→ Signal vs noiseWhy real estate data is so unreliable And quick checks to make sure your assumptions actually stack.→ Herd-driven mispricingReal examples - pre-GFC, life sciences, “new paradigm” storiesAnd how to tell if you're investing on evidence or FOMO.→ Bias in ICsHow strong personalities bend modelsAnd simple fixes: written views before IC, a named devil's advocate,And backtesting deals where you overruled the numbers.If you're an institution or serious SMEtrying to avoid buying at the wrong price / wrong timethis one's worth a listen - link below.This episode is in association with (and thanks to) Lloyds.In association with:https://www.lloydsbank.com/business/industry-expertise/real-estate.html?utm_source=The+Return&utm_medium=podcast+partnership&utm_campaign=sponsored+episodeGuest LinkedIn: https://www.linkedin.com/in/colin-lizieri-996694214/Host LinkedIn: https://www.linkedin.com/in/annaclareharper/

Jason Eubanks on Building Oracel: Raising $30M in 28 Hours to Disrupt the $236B Go-To-Market Tooling Market with AI-Native Sales AutomationJason Eubanks, CEO and Co-founder of Oracel, discusses how the company raised $30 million in just 28 hours—oversubscribed at $40 million—by solving a critical problem in the go-to-market industry. With a $236 billion market opportunity and only a "desert of innovation" since the late 1990s, Aurasell is building an AI-native platform to intelligently automate sales workflows and consolidate the 12-15 fragmented tools that plague modern sales teams. Jason shares how his experience scaling revenue from $1M to $100M+ across five startups—including Twilio (IPO), Meraki (acquired by Cisco for $1.2B), and Harness—directly informed the founding vision of AurasellEpisode Timestamps- 00:00 - Introduction and Jason Eubanks joins the podcast- 00:26 - Why Oracel raised $30M in 28 hours despite initial $40M oversubscription- 01:24 - The "desert of innovation" in go-to-market tooling since the late 90s- 01:42 - History of CRM evolution from mainframe to cloud to niche products- 03:12 - Founding vision: One intelligent GTM sales platform to replace them all- 03:39 - How pain as a CRO across five startups led to Oracel's creation- 05:58 - The X-Ray productivity assessment revealing tool sprawl inefficiencies- 07:59 - Sellers spending 28% of time selling and 70% on manual tasks- 09:03 - First principles AI-native approach with whiteboards in the kitchen- 09:29 - Five key personas: SDR, seller, IC manager, executive, ops team- 12:18 - AI-native architecture: multimodal interface, lakehouse, and 10,000 agents- 14:39 - Unified data model importance for contextualized AI automation- 15:45 - Current hat wearing: product focus and 50% building go-to-market engine- 18:43 - Platform features and customer experience design philosophy- 19:05 - Three wow moments per persona as success metric- 20:39 - Onboarding experience: automatic territory building and customer choice- 21:40 - 10,000 agents discovering ICP, personas, and competitors automatically- 24:07 - Automated account research and value hypothesis creation- 25:34 - Outbound prospecting content generation with propensity scoring- 26:32 - Outbound sequencer integration and email platform plugins- 27:00 - AI voice dialer coming in three weeks with closed-loop automation- 28:47 - What's missing: deep marketing and customer success automation- 30:49 - Ideal customer profiles: startups and enterprises with tool sprawl- 31:30 - Solution for heavily customized legacy systems coming in December- 34:24 - Dynamic change detection layer solving technical debt- 36:23 - Jason's career arc from BMC Software through Harness- 37:09 - Why: helping go-to-market operators solve problems he experienced- 39:55 - Meraki's disruptive cloud-managed network architecture- 41:51 - Three constants: great product builders, important problems, massive markets- 43:22 - Intrinsic motivation as foundation for hiring and culture- 45:31 - Hiring from first job onward to assess character and values- 51:24 - Understanding why someone wanted to work at 14 years old- 53:21 - Importance of formative years for work ethic and intelligence- 55:46 - AI adoption culture: using own product and building agents internally- 56:36 - All employees use AI daily across PMs, engineers, and operations- 59:25 - Ask AI features: analytics dashboards, data enrichment, natural language-

Product marketers aren't marketers—they're architects while everyone else chooses to paint walls (no shade). Hattie the PMM shares her brutal journey from respected CEO to crying on calls as a micromanaged IC, revealing why PMM respect disappeared the moment she hit corporate payroll. We dive deep into the "becoming vs. doing" philosophy, why your money-limiting beliefs might be killing your consultancy, and how to extract value from companies while they extract from you. Raw, real, and revolutionary—this episode might make you quit your job or finally charge what you're worth.More from this convo...From BBC/Wall Street Journal features to being treated like a child at work Why PMMs are architects while marketers are just painting pretty walls The day respect disappeared: "The minute my name hit their payroll" How to build your $100K consultancy while keeping your day job Why companies pay consultants 3X more for the same PMM work The "becoming vs. doing" trap that keeps PMMs broke Money limiting beliefs: Why you won't send the invoiceThe strategic visibility system that changes everything Why your framework knowledge means nothing without becoming How to extract value from companies that don't value youTimestamps 00:00 Introduction & The Cher of Product Marketing02:00 The Big Question: Are Product Marketers Actually Marketers?02:30 The Architect vs. Interior Decorator Analogy03:00 PMMs as Foundation Builders04:00 From CEO to IC: The Respect Vanishing Act05:00 BBC, Wall Street Journal, Cambridge University Days06:00 Corporate America Reality Check07:00 Micromanagement & Workplace Bullying08:00 Childhood Trauma & Workplace Triggers09:00 The Crying on Calls Era11:00 Why PMM Respect Doesn't Exist13:00 The Consultant Premium Phenomenon15:00 Building Your Empire While Employed17:00 The Strategic Visibility System19:00 Rapid Fire Round Begins21:00 Worst Career Advice23:00 Budget Allocation Debates25:00 Personal Branding Strategy27:00 AI Impact on PMM29:00 The Newsletter Game31:00 Career Milestones & Roadblocks33:00 Why Companies Pay Consultants More35:00 Extract Value While They Extract From You37:00 Building Frameworks on Company Time39:00 The April Dunford Model41:00 Roadblocks vs. Roadmaps43:00 The Becoming vs. Doing Philosophy45:00 Deep Coaching Approach47:00 Why Information Isn't Enough49:00 The Workout Analogy50:00 Money Limiting Beliefs51:00 Invoice Avoidance Psychology52:00 The Profitable PMM Challenge53:00Closing&WheretoFindHattieHosted on Ausha. See ausha.co/privacy-policy for more information.

上集，Elsa分享了藍騎士在六月搬遷新家，歷經九月台北藝博會、倫敦梅費爾悍圖社大展、上海021西岸展覽以及正在進行中的白色三戀展覽等一系列忙碌的國際活動。藍騎士成立至今已滿12年，初期因台灣本土老畫廊競爭激烈，資源有限，便專注於歐美當代藝術的推廣。然而，藍騎士始終懷有心願，希望在適當時機，將具有代表性的台灣藝術家推向國際，而非僅限於「台灣」兩字，而是探究其背後的意義。因此，在畫廊搬遷之際，藍騎士策劃了「悍圖社」展覽，藉此向早期在藝術弱勢年代，堅持以畫筆紀錄時代聲音的台灣藝術家們致敬。此展覽從台北延伸至倫敦，倫敦開幕式及座談會皆吸引人潮如潮水般湧入，讓當地的英國藝術家都感到驚訝，證明了其巨大的成功 ，成功證明了台灣藝術只要找對敘事角度，使用普世語言切入，絕對能吸引國際觀眾的目光。

O vinho Pramnio é uma das bebidas mais enigmáticas da Antiguidade. Citado por Homero na Ilíada e na Odisseia, ele aparece como peça central em momentos decisivos da mitologia grega — do feitiço de Circe que transformou homens em porcos às cenas de guerra e cura durante a Guerra de Troia. Mas afinal, que vinho era esse que fascinou os gregos antigos?Neste vídeo, mergulhamos nas referências históricas, literárias e médicas que cercam o Pramnio para entender por que ele era considerado um vinho potente, célebre e diferente de qualquer outro. A bebida aparece não apenas como símbolo de prazer e banquete, mas também como remédio, antídoto e elemento ritual, citado por nomes como Aristófanes, Hipócrates, Dioscórides, Plínio, o Velho e outros autores da Antiguidade.Ao longo do episódio, exploramos as hipóteses sobre seu estilo — seco ou doce, áspero ou aromático, feito de uvas sobremaduras ou de mosto escorrido — e também o grande debate sobre sua origem: seria o Pramnio um vinho ligado a um terroir específico, como a ilha de Icária, ou o nome designava uma categoria especial de vinho de guarda ou até uma antiga variedade de uva?

As the UNC administration moves closer to a decision on the future of the Smith Center, Inside Carolina's Greg Barnes joins Tommy Ashley to discuss communication and how former players and coaches have spoken up demanding to be included in the process. Barnes discusses what's been done to gather information and keep the Carolina family in the loop, but explains that any effort to get a uniform and a unanimous agreement may not be possible given the nature of the debate. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

Henri Veesaar and Caleb Wilson continue to lead the way for the now 10-1 North Carolina Tar Heels. On Tuesday against East Tennessee State, Veesaar dropped a career-high 26 while Wilson had 20 as the Heels woke up late in the first half and left the visitors behind winning 77-58 in the Smith Center. Inside Carolina's Rob Harrington joins Tommy Ashley to discuss the win and look ahead to the return of Seth Trimble and games against Ohio State and East Carolina before the Christmas break. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

The holidays are coming. So, what better time of year to welcome Shanna Wendt, Vice President of Communications at Coca-Cola Euro Pacific Partners, to the Internal Comms Podcast. Coca-Cola is one of the world's most famous brands. The inner workings of the organisation are however less well-known. In this episode, Katie Macaulay gets to peak behind the curtain and explore a world of IC that mixes the internal and external and speaks to an audience of 41,000 people. Katie and Shanna discuss the shift towards operational communication, using anthropological methods to better understand employee needs and the importance of line managers as both channels and capable communicators. They also explore the value of walking the factory floor and the role of internal communication in building trust. Plus, Shanna's belief that “communications starts and ends with your employee.” Listen in. Share your thoughts – use #TheICPodcast

This year, the IoIC published a new whitepaper to explore the future of internal communication. As the only professional body dedicated to internal communication, it is invested in understanding how workplace communication will change and what this means for its members. It strives to understand both risk and opportunity. Next-generation technology paves the way for doing more human work – work that no technology can replicate. In increasingly digital environments, fostering human connection to create the cultural conditions for peak performance and flourishing is set to become the most vital of organisational enablers. In this episode, Jen, Dom and Cat are interviewed by IoIC board member and fellow Joe Salmon. Together they discuss the factors driving change for internal communication and ways in which internal communicators can prepare for an altogether exciting future. Joe has over two decades of internal comms experience, including in-house, consultancy, and agency roles. He specialises in leadership communications, employee engagement, organisational culture, and communicating change. Joe is currently Director Corporate Communications at Iron Mountain. His career highlights include senior communication roles at Vodafone, BT, Inmarsat, Spotify, and Hill & Knowlton Strategies. In these roles, he designed and developed compelling employee campaigns to help global clients grow from the inside out by building pride, advocacy, a sense of belonging, and excitement. Joe is an elected Board Director and Fellow at the Institute of Internal Communications, a trailblazer for the UK Black Comms Network, and a mentor to others in the IC profession. He holds a Post Graduate Diploma in Internal Communication Management. He is also a regular event host, panelist, guest speaker, and awards judge, and was featured on the PRovoke Media Innovator 25 list.   About Joe Salmon FIIC Joe has over two decades of internal comms experience, including in-house, consultancy, and agency roles. He specialises in leadership communications, employee engagement, organisational culture, and communicating change. Joe is currently Director Corporate Communications at Iron Mountain. His career highlights include senior communication roles at Vodafone, BT, Inmarsat, Spotify, and Hill & Knowlton Strategies. In these roles, he designed and developed compelling employee campaigns to help global clients grow from the inside out by building pride, advocacy, a sense of belonging, and excitement. Joe is an elected Board Director and Fellow at the Institute of Internal Communications, a trailblazer for the UK Black Comms Network, and a mentor to others in the IC profession. He holds a Post Graduate Diploma in Internal Communication Management. He is also a regular event host, panelist, guest speaker, and awards judge, and was featured on the PRovoke Media Innovator 25 list.    

Inside Carolina's senior reporter Greg Barnes discusses the looming decision on the Smith Center's future at UNC. Renovations, locations and capacity debates have gone of for years when it comes to the aging legendary arena on south campus and as Barnes reports, those making the much anticipated decisions are ready to move forward into the new era of Carolina Basketball. Barnes outlines the details and the timeline and what fans can expect in the years to come. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

North Carolina only played once this past week as they had their usual exam break to wrap the fall semester. The Tar Heels looked every bit of a distracted team, and will need to tighten up before ACC play begins in just over two weeks. Sherrell McMillan and Sean Moran join Joey Powell to dissect it all. The Coast to Coast is delivered by Salvio's Pizzeria in Cary, an award-winning, go-to local pizza spot for game days, catering, family meals, events, and more. They've been serving Tar Heel fans for over twenty years. Pickup, delivery, or dine in. More info at Salviospizza.com. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

Inside Carolina's Greg Barnes and Tommy Ashley discuss North Carolina's offensive coordinator search, what Bill Belichick is after in the hire and when the timing is right for the Tar Heels to have the new coach in place as the opening of the transfer portal looms in early January 2026. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

In this episode, we explore the evolving world of intimacy direction through The Intimacy Coordinator's Guidebook: Specialties for Stage and Screen. Author Brooke M. Haney—one of the first 50 intimacy coordinators recognized by SAG-AFTRA—joins us to unpack the book's deep dive into the profession, from cultural competency to working with minors, queer intimacy, disability, trauma, and more. They're joined by guest experts Cha Ramos and Leo Mock, who share their own experiences shaping safer, more thoughtful rehearsal rooms across stage and screen. Bringing together insights from over 30 contributors, this episode illuminates how intimacy professionals collaborate with actors, directors, fight choreographers, mental-health coordinators, and cultural specialists to build responsible, resonant storytelling. Whether you're a director hiring an IC, a performer navigating vulnerable material, or simply curious about the craft reshaping modern theatre and film, this conversation is an essential listen. Learn more about your ad choices. Visit megaphone.fm/adchoices

Greg Barnes and Tommy Ashley turn to basketball in this edition as Hubert Davis successfully navigated both the high school ranks and the transfer portal to acquire his two impressive big men - Caleb Wilson and Henri Veesaar. Barnes discusses the two early season UNC stars and the commitment to the money game North Carolina has made to reestablish the program among the elite in the ACC and nationally. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

North Carolina's win on Saturday, 80-62 over USC Upstate, was not pretty. But several positives came from the messy outing, including improved three point shooting (10-23 overall) and Jonathan Powell's performance eased some questions about bench play for Hubert Davis's team heading deep into December. Greg Barnes and Tommy Ashley team up on the Inside Carolina Postgame to discuss the game and key takeaways from UNC's ninth win on the season. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

It has been an eventful year in Chapel Hill as exactly one year ago, the North Carolina Tar Heels embarked on the Bill Belichick era and after a tumultuous first season with results no one wanted or expected, the second 365 days start now. The Inside Carolina crew of Greg Barnes, Jason Staples and Don Callahan join Tommy Ashley for a wide-ranging discussion of what went wrong, what went right and what lessons were (hopefully) learned for a coach and UNC coaching staff figuring out the college game on the fly. The IC panel also discusses what progress looks like over the next 365 days and how this program can get back to relevance on the football field. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

Greg Barnes and Tommy Ashley discuss the news that Freddie Kitchens is out as offensive coordinator at North Carolina. The move opens up a huge position coach need for Bill Belichick and crew in a major area of need for the program. Along side the Kitchens news, Belichick has relieved Special Teams coach Mike Priefer of his duties in that role as well. Barnes discusses what's next for Belichick, Mike Lombardi and the decision makers in the Kenan Football Center as the calendar nears 2026. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

What if success was less about status and more about gratitude, service, and love? In this Unstoppable Mindset conversation, I talk with strategist and social media influencer Cynthia Washington about climbing and then stepping away from the corporate ladder, choosing a “socio economic experiment” that stripped life back to the basics, and discovering what really matters. You'll hear how growing up in Pasadena, studying at Cal Poly Pomona and Columbia Business School, and working with brands like Enterprise and Zions Bank all led Cynthia to a life centered on emotional intelligence, mentoring young women in tech, and leading with heart. I believe you'll come away seeing gratitude, leadership, and your own potential to be unstoppable in a very different light. Highlights: 00:09 – Explore how early life experiences influence the values that guide personal and professional growth.02:59 – Learn how changing direction can uncover the strengths that shape long-term leadership.05:29 – See how pivotal transitions help define a clearer sense of purpose.10:07 – Discover what stepping away from convention reveals about identity and success.20:05 – Reflect on how redefining success can shift your entire approach to work and life.22:13 – Learn how a grounded mindset practice strengthens resilience and clarity.34:25 – Explore how personal evolution can grow into a mission to empower the next generation.59:11 – Gain a new perspective on how we perceive ability, inclusion, and human potential. About the Guest: Cynthia Washington: Bridging Societal Gaps Through Leadership, Influence, and Love Cynthia Washington is an accomplished business professional, an award-winning leader, and international influencer whose life and career embodies resilience, vision, and compassion.  While studying at Columbia University, she embarked on a socio-economic experiment, which became her reality, highlighting her journey across her social media platforms in hope of sharing her deep commitment to bridge societal gaps and create a better world—one love style, one courageous step at a time.  A proud Park City local of more than twenty years, Cynthia's story begins in Southern California, where she grew up between the San Gabriel Mountains and the beaches of Malibu.  Her cousins called her “Malibu Barbie,” and her stepbrother called her “Love.”  Rooted in her values and guided by her heart, Cynthia's story is not only one of success but of transformation—a legacy driven by her belief that we deserve better. Cynthia leads with integrity and authenticity. She continues to expand her global network of leadership, uniting hearts and minds to inspire lasting, positive change on the right side of history with a framework of faith, family and fun that is built on a foundation of love, kindness, compassion and a hope for peace. One Love, Bob Marley style. Professionally, Cynthia Washington stands at the intersection of strategy, leadership, and emotional intelligence. An agile and results-driven leader, she has distinguished herself through her ability to combine quantitative intuition with deep empathy—qualities that make her both a visionary and a unifier. Known for her collaborative leadership style, she excels in developing teams, leading organizational change, and driving sales performance across diverse industries. Her strategic mindset and exceptional communication skills have made her a trusted partner to executives and innovators alike. Cynthia's work fosters meaningful engagement between employees and senior leaders, helping organizations align vision with values. Through her global portfolio of projects, she has sharpened her expertise in marketing, leadership development, and brand transformation, helping companies from Park City to Silicon Slopes and across international markets thrive. Her career is a testament to excellence, purpose, and adaptability—qualities that have earned her numerous accolades and the respect of peers worldwide. Among her many achievements, Cynthia was honored as a SheTech Champion Impact Award Recipient at the Women Tech Awards, celebrating her leadership, mentorship, and dedication to empowering young women in technology. For more than five years, she has stood alongside thousands of high school students—mentoring, volunteering, and serving as a role model for the next generation of innovators. Motivated by her desire to create a better world for her daughter, she embarked on what she lovingly calls her “mom mission”—a service journey dedicated to making her community and the world around her better. During her sabbatical from Silicon Valley into this transformative period, Cynthia launched LVL UP with CW, her brand, leveraging her expertise to help local and global businesses grow, evolve, and thrive. As an international social media influencer, she has used her platform not for fame or recognition, but for global impact, sharing messages of resilience, hope, and empowerment. This work is a lesson of intersectionality and bridges the worlds of fashion, sports, philanthropy, business, money, technology, spirituality, global preservation, health and wellness in hopes of leveling up and shifting the societal norms. She has partnered with brands across industries to elevate visibility, deepen engagement, and build authentic customer connections. Through brand ambassador relationships, social media management, and content creation, Cynthia has amplified voices, strengthened communities, and showcased how influence, when rooted in integrity, is a force for good. That same belief shines through in Cynthia Washington's powerful memoir, Mind Matters: The Story of My Life. Written during her sabbatical, the respectfully honest memoir captures her life's “grind with grit” story. The cover, graced by her daughter's original artwork, wraps her book with a big thank you hug, encapsulating the power of love that anchors Cynthia's bold voyage.  Mind Matters explores her corporate climb and fall, her studies at Columbia University, her travels across the United States with her daughter, the Aloha spirit of Hawaii, and her experiences in Hollywood and the music industry. Interwoven through these chapters are stories of friendship, including her personal connections with cultural icons like Eminem and Kobe Bryant, whose wisdom and creativity shaped what Cynthia calls The Trifecta - a guiding philosophy built on Kobe's Mamba Mentality, the music of Eminem, and her own life's work. Three forces that together drive her vision and her ability to live her socio-economic experiment proving money is a tool and the real power is in the mind. “You can do anything you set your mind to, man” - Eminem Mind Matters: The Story of My Life is available on Amazon and other major online retailers and can also be ordered through local bookstores. The memoir has been nominated for The Eric Hoffer Award for Excellence in Independent Publishing, a recognition of both its literary merit and its heartfelt message of perseverance. Yet, true to her character, Cynthia did not embark on this journey for fame or recognition—she wrote it to give back, to inspire, and to remind readers everywhere that no matter where you come from, with a healthy positive mindset you too can change the trajectory of your life. Beyond her work as an author and international leader, Cynthia lives a simple life.  She is a mom, a trailblazer, and an advocate, representing many initiatives that level up society and bridge societal gaps. She turned her pain into her strength and used that as fuel to ignite a movement.  Her heart is full of gratitude for all the bands and their aid, as they played a meaningful role in inspiring the Band Aid, a global movement for unity and peace that emerged during a time when the world needed hope most. A true Band Aid. Ways to connect with Cynthia**:** Instagram https://www.instagram.com/misscdub Linkedin  https://www.linkedin.com/in/cynthia-washington-1b13a265 Amazon https://www.amazon.com/Mind-Matters-Story-My-Life/dp/B0DJRPQTY2 About the Host: Michael Hingson is a New York Times best-selling author, international lecturer, and Chief Vision Officer for accessiBe. Michael, blind since birth, survived the 9/11 attacks with the help of his guide dog Roselle. This story is the subject of his best-selling book, Thunder Dog. Michael gives over 100 presentations around the world each year speaking to influential groups such as Exxon Mobile, AT&T, Federal Express, Scripps College, Rutgers University, Children's Hospital, and the American Red Cross just to name a few. He is Ambassador for the National Braille Literacy Campaign for the National Federation of the Blind and also serves as Ambassador for the American Humane Association's 2012 Hero Dog Awards. https://michaelhingson.com https://www.facebook.com/michael.hingson.author.speaker/ https://twitter.com/mhingson https://www.youtube.com/user/mhingson https://www.linkedin.com/in/michaelhingson/ accessiBe Links https://accessibe.com/ https://www.youtube.com/c/accessiBe https://www.linkedin.com/company/accessibe/mycompany/ https://www.facebook.com/accessibe/ Thanks for listening! Thanks so much for listening to our podcast! If you enjoyed this episode and think that others could benefit from listening, please share it using the social media buttons on this page. Do you have some feedback or questions about this episode? Leave a comment in the section below! Subscribe to the podcast If you would like to get automatic updates of new podcast episodes, you can subscribe to the podcast on Apple Podcasts or Stitcher. You can subscribe in your favorite podcast app. You can also support our podcast through our tip jar https://tips.pinecast.com/jar/unstoppable-mindset . Leave us an Apple Podcasts review Ratings and reviews from our listeners are extremely valuable to us and greatly appreciated. They help our podcast rank higher on Apple Podcasts, which exposes our show to more awesome listeners like you. If you have a minute, please leave an honest review on Apple Podcasts. Transcription Notes: Michael Hingson  00:00 Access Cast and accessiBe Initiative presents Unstoppable Mindset. The podcast where inclusion, diversity and the unexpected meet. Hi, I'm Michael Hingson, Chief Vision Officer for accessiBe and the author of the number one New York Times bestselling book, Thunder dog, the story of a blind man, his guide dog and the triumph of trust. Thanks for joining me on my podcast as we explore our own blinding fears of inclusion unacceptance and our resistance to change. We will discover the idea that no matter the situation, or the people we encounter, our own fears, and prejudices often are our strongest barriers to moving forward. The unstoppable mindset podcast is sponsored by accessiBe, that's a c c e s s i capital B e. Visit www.accessibe.com to learn how you can make your website accessible for persons with disabilities. And to help make the internet fully inclusive by the year 2025. Glad you dropped by we're happy to meet you and to have you here with us. Hi everyone. Welcome to another episode of unstoppable mindset. We're glad you're with us today, wherever you happen to be, hope you're having a good day, and hope that we can inspire you and make this a fun time for you as well. Our guest today is Cynthia Washington. Cynthia describes herself as standing at the intersection of strategy, leadership and an emotional intelligence, and I know that she's going to talk more about that and what what brought her to come to that conclusion, but I've been looking at her information. I think she's got a lot of interesting stuff to talk to us about, and we'll get to it. But for now, Cynthia, welcome to unstoppable mindset. We're glad you're here. Cynthia Washington  02:05 Oh, thank you, Michael. I appreciate being here and spending this time with you today, and I'm looking forward to our conversation. Michael Hingson  02:13 Well, I am as well. Well, why don't we start? I love to start this way with the the early Cynthia, if you will. Cynthia Washington  02:20 Of course, yes, the early Cynthia. I grew up in Pasadena, California, that Southern California, near the Rose Bowl in the San Gabriel Mountains. I attended an all girls private Catholic school for my seventh to 12th grades. I attended also Cal Poly Pomona, where I studied international business and marketing. And I love everything Southern California. I've always had this dream of living in Park City, and I ended up coming here in when was it 2004 so I've been here almost 21 years. Michael Hingson  03:04 So when you were at Cal Poly, did you help build the Rose Parade Float? Cynthia Washington  03:09 I did not build the Rose Parade Float, even though both Cal Poly San Luis Obispo and Cal Poly Pomona do a collaborative effort to build one every year since I grew up with the Rose Parade in my backyard, I had my own special moments with that. I always wanted to be on the Rose Parade court, and so my mom put me into a many different pageants, which helped prepare me and built my confidence so that I could be the person I am today. And I'm forever grateful for that experience like sports, it teaches you about competition, failure and set you up for success. Michael Hingson  04:05 Yes. And again, what did you study at Cal Poly, Cynthia Washington  04:10 international business and marketing? Okay, I originally started in microbiology. I had finished with the intention to become a doctor, and realized I could not stomach blood or needles, and so I quickly changed my major once I made that realization, and I changed my major to English, because I love reading Shakespeare Books. Everything is just so fascinating, fascinating about the English language and its literature. So I studied that for a little while, my father told me that I needed to do something different, and therefore I changed my major to international business and marketing. Michael Hingson  05:00 Hmm, that was different than English by any standard. Yeah. Cynthia Washington  05:06 So it was definitely different. Well, he is a businessman, a banker, and I think you know, for him, it was important for me to kind of follow in those footsteps, which I have, ironically, and I'm forever grateful for him for pushing me in a different direction, I use all three though, the science, the technology, the English and the international business skills in my current role, so, or roles, Michael Hingson  05:37 well, so you graduated. Did you go on and get any advanced degrees or just a bachelor's? Cynthia Washington  05:43 Oh, well, I did. It took me a while, too, though. I recently, in 2022 applied to Columbia University, actually Columbia Business School, and I completed their chief marketing officer executive education program with a Certificate in Business Excellence from Columbia Business School. So yes, I did eventually go back to school. However, I had a few careers in and amongst that along my path and my journey, which helped me have a more well rounded knowledge, yeah, to enter into that up advanced learning. Michael Hingson  06:35 So what did you do after you graduated from Cal Poly? Cynthia Washington  06:40 After I graduated from Cal Poly, I took a gap year, to be honest, and in that gap year, I learned so much about myself. I intersected with Hollywood for a brief moment in time, developed some really great, lasting friendships that have surpassed time. In addition to that, I skied, I snowboard, I learned to surf, and did all the things that I just needed to do as a California girl, yes, it was quite fun and bolted me into the person I am today. With that being said, I once again, had my father reminding me that it was time to get a job, and so I ventured into the management trainee program with enterprise run a car, climbed that corporate ladder, eventually having a territory from Santa Barbara to San Diego that I managed and oversaw a team inside one of our insurance partners headquarters, Which was really amazing opportunity. Then that took me, with a relocation package to Utah with my husband and our newborn baby to come and plant roots. Here he they enterprise was ahead of times in the fact that they wanted to harvest talent from different parts of the United States to strengthen the team they were building in Utah. My husband and I at the time, were part of that strategy, which was really an amazing opportunity, because I was one of a handful women managers that were brought on to the Utah team, and we were able to establish ourselves as influencers and leaders to help grow the women leadership network within Utah and Idaho for enterprise. Michael Hingson  09:14 You said, early I'm sorry. Go ahead. Go ahead. You said early on that you always wanted to go to Park City. Why was that? Sounds like, you know, you got to live your dream. But why was that? Yes. Cynthia Washington  09:26 Well, my father worked a lot, and for him to disconnect from work, we would come and visit Park City or travel to Hawaii. Well, we summer it every summer in Kauai for the month of July. So to contrast that we had time in Park City, Utah before it was what it has become, which was really fascinating. And I loved having the exposure to the Four Seasons and just the. Um, simple life that park city offered was really refreshing, coming from the hustle and bustle of Downtown LA and being in the city, it was just something I dreamt of, and I'm so grateful to have lived that dream, to be here and have to and to have raised my daughter here as well Michael Hingson  10:27 makes sense. And as I said, you now get to live your dream. You're living where you wanted to, and you've been there now for, like, 21 years, and you sound like you haven't changed your mind, you're very happy with it. Cynthia Washington  10:43 Yes, you know, my daughter's graduating college soon, and perhaps maybe I'll think of another location to move to. But for now, this is what I call home. This is where I've planted my my seeds and my roots for our little single mom family. So yeah, it's been great. Michael Hingson  11:06 Well, so you you say that you lived a social, socio economic experiment. Tell me more about what that means. Yes. Cynthia Washington  11:19 So while at Columbia University, I opted to live a socio economic experience to contrast the life that I grew up with. So as I mentioned, I attended Cal Poly, worked with enterprise, had a great career with them. When I came to Utah, I kept that career. After my divorce, I began another career at America first credit union. I saw, I saw that I needed to take a step back from the career world, and so I took a 20 hour teller position as I was figuring out my relationship with my husband and determining our next steps. And so once that was dissolved, I had this great team who saw my leadership skills and helped me climb another corporate ladder. After a few years one of my previous colleagues came to me and asked me to venture into Silicon Valley, doing business in Utah with a team, a Medicare sales team that I managed, and that was quite fascinating, talk about baptism by fire. I learned all things Medicare on the fly, and had a really amazing opportunity with that. And so I have steadily over time, climbed three different corporate ladders, made excellent income, six figures, generously raising my daughter here in Utah, and it has always been in the back of my mind to understand life from a different lens, to understand it with a different perspective. And so as a result, when I was in the Columbia application process, I had become really, really, really sick, deathly sick, I like to say I was on my death bed when I applied to Colombia because I was surviving on water and pressed juices for a little over a month, because I was having some difficulties internally. And so while I had that downtime, I had a lot of time to think, and it was important to me to apply at Columbia. Well, I originally applied to Northwestern and they recommended me to Columbia. And so when I did my Columbia application, it was important for me not to just take the northwestern recommendation, but to also set myself apart. And I thought, well, the socio economic experiment would be great at something I've been thinking about, you know, living life through a different lens. I had the savings built up so that I could do so. And I thought, Yes, I can do this. I can You can do anything you set your mind to. Quote. Eminem, I did. I did that. I lived it. I abandoned my ego, I abandoned all the luxurious items that I had, and lived this truly simple life. And it was quite fascinating, because the more I trusted that process, the more I grew and became still and trusted God's guidance in this journey that I was creating. Fast forward through the social media aspect of everything, I was reminded of some Hollywood friends that I had forgotten about, to be honest. And I don't know how you forget about them, but I did, because I never really spoke about those tender moments I had, and cherish them within my heart and my soul. But I was overcoming this really traumatic experience, a bad, bad relationship that put me into hiding, yet with being at Columbia, living the socio economic experiment and sharing my life through my social media influencer role, my Hollywood friends found me in a time of need, and through this reintroduction, I was reminded of a night I like to coin as dream night, and I call it dream night because that's the night I met Marshall Mathers, who the world knows as Eminem, and he and I were from completely different aspects of life, with completely different perspectives on life, and yet, when we met, we intersected. I was leaving Hollywood, he was coming into it, and we spent together, as silly as it sounds, playing beer pong, thinking through all of the world's problems. And in that conversation, I had mentioned that one day I was going to go to Columbia, and one day I was going to live the socio economic experiment so that I could help the world. And you know, he envisioned his dream of becoming this rap star, and together, we would reunite our forces for good to help elevate the world. And I forgot about this moment in time, to be quite honest, I just continued on a path that I naturally was creating when I was younger, because before meeting Marshall, I had met Kobe Bryant while I was a student graduating Cal Poly, and he was new, upcoming rising superstar into basketball. He had his eye on Vanessa. Her group of friends were very smart, and he knew he needed to knowledge up to get his girl. And so here I was this book smart girl, kind of hanging out in Hollywood. I had worked a job at Staples Center, because I love the Lakers, and it was really cool. I, you know, had me more court side than it did have me working because I gave away more of my tables, and I did actually work to spend time building these relationships with Kobe and the Lakers, which I'm so forever grateful for, and because Kobe recognized my book smart, his spotlight and together, we would have these Kobe talks, which ultimately built the framework for Mama mentality and my only ask of him as I exited Hollywood and that era of my life was that he named mob and mentality, mob and mentality, which he did. And so I, you know, I had. Had Mamba mentality. This up and comer rap star Eminem, who, honestly, I didn't even know was Eminem. For me, he was this guy from Detroit that I met through my friend Travis Barker, who happened to be the drummer blink, 182 but I was so unaware of all these people and who they were. They were, to me, were just people I knew and friends that I had. And, you know, fast forward to where we're at now. It's like we're all living our dreams, and it's really super cool. But the socio economic experiment came from that dream night with Marshall and this whole concept of who and how we wanted to be in this future version of ourselves and I wanted to be this socio economic experiment to understand life through a different lens, especially after meeting him that One night and hearing his life experience, my life experience that you know, it was fascinating to me, like I want, I I want to help people, but to truly help people and bridge those societal gaps that exist, Cynthia Washington  21:16 one has To have a full scope of life through all perspectives, and this opportunity through Columbia, with this experiment, positioned me to really embrace that, and now I am very happy because I think it has helped me appreciate the quality, true quality of life. You know, it's not about the money, it's not about the fame, it's not about the recognition. It's about love and family and caring and nurturing one another Michael Hingson  21:59 with and I would presume that you would say that that's what you learned from the experiment, Cynthia Washington  22:05 yes, yes, absolutely. That's what I learned. You know, here, as I was climbing all these different corporate ladders, I always thought it was about having more you know, having more money, having more things, having a bigger house, a nicer car and all this stuff, but truly abandoning all that stuff allowed me to live more because I appreciated the true moment as A gift, especially from being on my deathbed, you know, to being able to live each day to its fullest, that in and amongst itself, was a gift to me, and learning to be present for my daughter was a present for Me. And so these were all things that socio economic experiment taught me about appreciating life. Michael Hingson  23:07 So where do concepts like gratitude come into all of that? And how is gratitude help keep you centered and kind of moving forward? Cynthia Washington  23:18 Great question through this journey I've been on, I've learned to live each day with a grateful heart. I wake up daily appreciative of the moment, to be alive, regardless of what I have or what accomplishments I've achieved. I truly am thankful for the gift of life. And with that being said, I live in a spirit of Thanksgiving, not because Thanksgiving is on the horizon and the holidays grow near, but because having that gratitude rooted in my soul has helped me Stay focused on my Why stay firm in my beliefs and trust the process every step of the way, living with gratitude has just opened my Heart to the possibilities, and it's been a phenomenal growth experience. The more I give thanks, the more I give, the more I serve, the better I lead, the stronger I am, and the more abundant the blessings are. Are, and it's just truly remarkable to be this vessel for good living life with the spirit of Thanksgiving. Michael Hingson  25:12 If somebody were to ask you, how can you teach me how to really have gratitude and make it a part of my life, what? What kind of advice or what kind of guidance can you give someone to help them learn to be a person who's more grateful or have more gratitude? Wow, um, Cynthia Washington  25:33 if someone is looking to have more gratitude and develops a process in establishing more gratitude. I think it would just be to reframe your focus instead of, oh, I don't have these things, right? That's when I let go of my Louis vuittons my fancy car, and, you know, sold all my really nice clothes that you know, just to have some extra cash to accomplish more of my goals, I let go of all Those materialistic things. And instead of having the mindset of like, Oh, I'm getting rid of these things, I was I saw it as an opportunity. So I guess what I'm saying is to reframe, instead of it being like, I don't have these things, or the woe is me attitude reframe that too. I am blessed with a family, I am blessed with food, I am blessed with shelter, I am blessed with a job that provides me with stability. I am blessed with the person in the mirror who has awoken for this moment in time, awoken, awaked it has. How do you say that? Awakened, that's fine. Awakened, yeah, has awakened in this moment, you know, for another beautiful day, and then after that, reframing of the mindset, focus on the positives and count your blessings. I know that sounds so cliche, but be grateful for this. Yes, be grateful for the things that you do have, the people who love you love is the most durable power that there is, you know, and having that focus on those good things with a positive mindset reframed from the negative, you can easily shape yourself into a person who lives with gratitude and then reciprocate it. You know, as you, as you go about your day, give that gratitude to someone else with a nice smile or a thank you. And people can feel a thank you. People can feel a smile. People can feel that authentic, genuine sense of gratitude in any capacity of life. And that is far more reaching than that negative I don't have I don't have enough. I don't I'm not qualified for this type of negative mindset that weighs people down. Instead, when you live with gratitude, you feel lighter, you feel more alive, and you feel unstoppable. Michael Hingson  29:09 Have you ever read a book by a gentleman named Henry Drummond called Love the greatest thing in the world? Cynthia Washington  29:18 No, but it sounds like something I would enjoy reading. It's Michael Hingson  29:21 more, it's very short, but he he talks all about the fact that love is, in fact, the greatest thing in the most powerful thing in the world, and that that it is something that we all ought to express and deal with a whole lot more than than we do. Was written in, in, I think, the late 1800s I believe. But it is, it is well worth reading. As I said, it's very short. I've read the audio version, and it only takes an hour, so it's not very long book. But it doesn't need Cynthia Washington  29:59 to be well. I will definitely add that to my reading list, because my step brother called me love and it's my nickname, and all the work I have done while on my mom mission after Columbia and over the past few years to help bridge societal gaps, to make the world better for my daughter, her friends and our children and the world ultimately stems from love and gratitude and love are to my focuses. There you go. Michael Hingson  30:46 And as makes a lot of sense, as they should be well. So what have you been doing? Well, so you worked for enterprise, and then you went on, I guess, to do some other things. But what have you been doing since Columbia? Cynthia Washington  31:02 Well, since Columbia, my last class at Columbia was in finance. I studied finance, macro economics. And one more thing I forgot, that's okay. So anyway, well, my last class at Columbia was in finance and Oh, corporate governance, yes. So at Columbia, I studied corporate governance, macroeconomics and finance, while also completing my chief marketing officer executive education requirements and my last class being in finance aligned with Zions Bank, 150 year anniversary of being in business. I thought, wow, this is quite timely. Zions Bank is highly reputable, very respected organization in Utah. And I wanted to work with them while I finished Columbia, and initially I took a role to just kind of understand money real time, working on the front lines across a variety of different branches, and now I still work with them. I am in their retail banking administration department. I work with a great team. I am close to the SVPs, EBPs, and with the branches, our clients. I work on multiple different projects, doing different things, which is so fascinating because I'm in the heartbeat of the business, and it satisfies my my desire to stay relevant and use all my skill sets for good, because I have that ability to touch so many different people and projects in the work that I do at science bank, it allows me the flexibility to maintain my social media influencer status, and both give me the stability to be a good single mom for my daughter who's finishing Up in college. So I'm very grateful for that opportunity, and Colombia opens so many doors. As far as the social media marketing piece of the work I've done since Columbia, I sit on a handful of boards, Big Brothers, Big Sisters. I am on the boulder way forward legislative committee as a chair, and I continue to just do a bunch of philanthropic work, which I. I'm able to promote and highlight within the social media work that I do, so the two work beautifully together, and I am happy just to give back in the capacity I can using my skill sets at a maximized level, Michael Hingson  35:24 okay, well, you also formed your own company, didn't you? Cynthia Washington  35:29 Yes, I did form my own company. It's called level up with C dub, and that business has allowed me to work with amazing brands throughout Park Cities, silicon slopes and globally. It started, yeah, go ahead. No, go ahead. It started because I wanted to level up my community and bridge some gaps that I saw, and then it has grown into something bigger and better in the fact that the work that I'm doing is not only helping local businesses, but it's helping level up our youth, and creating an opportunity for our youth to follow a yellow brick road, so to speak, with my work that I have put forth so that they are more resilient, emotionally intelligent, and have the mental strength To endure this ever changing world. So it's been quite interesting to see how it's shifted from helping businesses mentoring individuals into this new space. Michael Hingson  37:14 And so what does the company do today? What? What you talk about helping youth and so on? Tell me a little bit more about what what you do and how you do it, and is it just you, or do you have other people in the company? Cynthia Washington  37:27 No, it's just me. Just now, just me. Yes, I don't have enough time to invest in it because Zions is my nine to five. I work at a local boutique in town to stay in the heartbeat of town, you know. And then I have the social media stuff that I do. So my calendar is quite full. The level up with C dub work has been word of mouth, and people like you have sought me through various platforms, and I like that. I'm not ready to scale it yet, even though it is scalable, but I like being able to control the the the incoming work and produce high quality products with my brand name attached to it. So right now, it's something that exists. Um, it's something it's a labor of love, and so I'm not quite ready to bring on a team, because it's multi faceted. There's a lot of mentoring, there's a lot of coaching, there's a lot of brand building, and these are all things that I just like to do on my own. Michael Hingson  39:20 So what kind of things do you do you do from a mentoring standpoint, what? What exactly does the company do? Cynthia Washington  39:28 Well, from a mentoring standpoint, I mentor across different platforms. I just received an Impact Award for mentoring girls in the tech realm of silicon slopes, over 1000 Utah high schoolers, actually, 1000s of high school girls have been mentored through this program called she tech, of which I am a part of and. Um, in addition to that, I have middle level professionals who want to level up within their career, who utilize me and my services to help coach them to their next corporate move. And so there's some one on one time. People hire me. I fit them into my schedule. We work together. They call me, you know, hey, I have this moment at work that's happening and I need some guidance. How do I navigate it? You know, sometimes it's easier to talk through that situation with a coach than it is to talk through it with your peer or manager, because you don't want to take away the integrity of the the momentum you've created at work. So I act as at sounding board for a handful of other executive, young executives who are up and coming, rising into their career, and so it's it's multifaceted. Everything's been word of mouth, and I don't have a website. I started with one, I perhaps might go back to creating one. But for now, everything is pretty manageable. I just wear a lot of different hats and work through a lot of different projects, helping many different people across different platforms. Michael Hingson  41:48 How do you keep it all together? Cynthia Washington  41:53 Great question. I use a calendar. I write a lot of notes down. I have a very systematic approach to everything that I have going on. I've learned to say no and to prioritize what's most important. I had an executive coach when I was in Silicon Valley and working in the Medicare realm of business and my executive coach brought so much value into being that sounding board for me and Springboarding My career that giving back in that same capacity is so rewarding for me. I find enjoyment out of it, and the busier I am, the more full I feel my life is. And so right now, I manage it all by writing it down and keeping it organized. You know, in my calendars, thankfully, there's flexibility with all that I do, which allows me to be very agile and giving back in the level up with C dub work that I do. Michael Hingson  43:21 Well, it sounds like when you had access to an executive coach, you were very observant about what they did, so that you could do that same sort of thing and pass it on. Because it sounds like you you took to heart the lessons you learned from that coach. Absolutely. Cynthia Washington  43:40 I had the best executive coach. And you know, when I was on my deathbed, she reached out to me and cared for me even though I was no longer her client. You know, we had become friends through that relationship, and I want to be that person for someone else, and that's why right now, I don't have anyone on my team with me, and I don't have an intention of scaling it At this point in time, because I try to, I to take on the workload with intention and purpose so that I can authentically lead and give back to help others grow and thrive within their realm of life, right? Michael Hingson  44:46 Well, you have written a book. Tell us about that and what what it is, and anything you want to talk about, Cynthia Washington  44:54 yeah, this is a book right here for those who. You are able to see Michael Hingson  45:04 it, and it's called Mind Matters. Cynthia Washington  45:07 Yes, sir, Mind Matters. It's the story of my life. It's a memoir encompasses everything and an easy to read book. It encompasses my travels, my corporate climb and fall, my Columbia education and studies, how I overcame some big hurdles with a grind, with grit, mindset and mentality. My time in Hollywood, what I like to call the trifecta me, Eminem and Kobe, and my work, the music of Eminem and Mama mentality with those three things, you can achieve anything. And what else does it include? Oh, it just has some really fun tales of growing up in California. I and some principles, guiding principles I learned from Columbia University that I wanted to encapsulate into this book and share again to give back to others. It's modestly priced on Amazon. You can buy it wherever books are sold. It's I didn't write it for fame or recognition. I respectfully share stories about my friends in Hollywood. Good and, yeah, it's a fun a fun story. I released it a year ago, October 10, and did my first book launch release party, November 15. And so it's really fun to see it become what it has, and to see its ripple effects throughout society. Michael Hingson  47:32 What did you learn about you from writing the book? Cynthia Washington  47:39 Oh, well, writing a book requires a lot of self discipline. I learned that I have lived a story rich with abundant blessings, and I learned that I have accomplished so much with having That spirit of gratitude. I grind it with grit, resilience, that has catapulted me into the space that I am living in now. However, it was also a very humbling experience as I wrote the book, I it healed me in some ways, because I had been in hiding for a year, and as much As I was sharing my life on social media, I was still afraid to live my life because I was in hiding, and so it helped me heal from that trauma, which is why I have it modestly priced, because if I can help someone else overcome something as traumatic that I have lived by sharing my story and giving hope through my story, then I want to put it out there. I'm not in it for money. I'm in it so I can help our society through this humanitarian effort, you know, and sharing a little bit about me might help someone in their time of need. So, yes, I love. Learned. I learned to heal, I learned to trust the process, and I learned who I am. Michael Hingson  50:08 It makes a lot of sense. And I asked the question, having written three books and learning from all three of them, various things about me, but also just learning to have the discipline and to go into that place where you can create something that hopefully people in the world will appreciate. I think that's that's a really cool thing, and clearly you've done that. Cynthia Washington  50:38 Yes, thank you, and you definitely can understand that, you know, you put your heart and soul into this book of creative mindfulness, and it's truly rewarding to share it with other people. And I like to say my books wrapped with my daughter's big thank you hug, because it's wrapped in her artwork that she drew, that I have framed, and I thought it was a perfect cover for it. And it's it's really a blessing to have gone through the trauma, live through it, and for her to see this work of art, share my story and help others and her. Thank you. Hug around it is even a bigger form of love Michael Hingson  51:44 you have won, and you mentioned it earlier, a she Peck she tech champion Impact Award. Tell us about that award, what it is, and a little bit more about why you won one and so on. Cynthia Washington  51:58 Yes, so while at Columbia, I did the level up with CW work, I worked with Zions Bank, had the social media influencer role, and I aligned with a lot of great women and businesses throughout Park City, Salt Lake and silicon slopes, those women became friends and she Tech was founded by one of my friends, and I became involved in that about five years ago, as a mentor, a role model, an influencer, helping young girls learn that there is opportunity in The tech space. Technology space for women and girls learning and their worth, their their value and creating opportunities for them. And so through the social media aspect, I have been able to share to share the great work of she tech and women tech Council and some other brands that I've aligned with to help young girls see other women leaders actively working and living in these different capacities. So all of the work that I do goes hand in hand with this mentoring space and helping our youth see their potential. Chi Tech, I was one of 30 who received that award this year, I was humbly honored to be a recipient of the award. I knew the work I was doing was focused on my love to change the world for my daughter and make the world a better place for her, her friends and ultimately, all children. I just didn't realize how far reaching my impact was until I received the email notifying me of this. Impact Award, and when I stood on stage with all these other champions, champions, champion champions, championing change and this trajectory of our world. It just reinforced all of the work I have done and the profound impact it's having on our youth today, and it's remarkable to like. I can't, I can't express the depth it has, because it's so far reaching, and it's something beyond my wildest dreams that I've created through my work, through all these different intersections of strategic marketing and social media brand work and leading by Cynthia Washington  56:16 good and using my influence for good. And it's just truly amazing to see that I've helped 1000s of teenage girls understand their potential, their value and their worth, knowing that there's so many different possibilities in the tech space for them to learn, grow and do Michael Hingson  56:47 well, congratulations on winning the award. That's a that's a cool thing, and obviously you're making a big difference. Cynthia Washington  56:57 Thank you so much. I'm still so humbled, and I keep having to ground myself because I never expected to be in this moment. I simply was a mom on a mission to change the trajectory for my daughter, and receiving this award was something I never expected, and I keep ground, grounding myself, because I just I'm so humbly honored to have received it, and to have come to this, this elevated level of where I'm at in my current life, by giving up everything, I became something so much bigger and better than I ever expected or or planned for myself, and it's profound to me, and I just have to constantly ground myself and remind myself like that it's it's okay to be here. Michael Hingson  58:17 That's what gratitude can do, and that's what gratitude obviously does for you, because you you clearly exhibit a lot of gratitude in in all that you say and all that you do. And I think that's extremely important. People really should think a little bit more about gratitude than they then they typically do. But you know, it is something that that clearly you have put in the forefront of of your being. You do a lot with social media. And tell me a little bit more about about that as we move forward here and get close to wrapping up. Cynthia Washington  58:57 Well, yes, I do do a lot on social media, but before I answer that question, you found me through social media, and I want you to share a little bit about how you discovered me knowing that you're unable to see a lot of the content I create. So how were you able to find me? And then I'll answer that question. Tell me what intrigued you Michael Hingson  59:31 when you say not see the content, like, What do you mean? Cynthia Washington  59:36 Well, you have a blindness, vision impairment, correct, Michael Hingson  59:46 not an impairment, but that's okay, but, but what is it that I don't see exactly? Cynthia Washington  59:52 How do you see my social media content for you to be able to find. Michael Hingson  1:00:00 I use a piece of software that verbalizes whatever comes across the computer screen, so hearing the the text, listening to what your profile on LinkedIn says about you and so on, is all just as straightforward for me as it is for you, and to describe that in great detail would be like me asking you how you do what you do. It's what we grow up learning. The reality is, blindness isn't the problem. That's why I said it's not an impairment, because people always think about blindness as a visual impairment. Well, visually, I'm not different because I'm blind and I'm not impaired because I am blind, if, if the reality is impairment has nothing to do with it, and we really need to get away from thinking that someone is less than someone else because they may not have the same senses that that we do. And while I don't necessarily have eyesight, I have other gifts that I've learned to maximize, and probably the greatest gift of all, is that I don't happen to be light dependent like you are. The reality is that for you, when there's a power failure or something that causes all the lights and everything to go out, you scramble looking for an iPhone or a smartphone or a flashlight or something to bring light in, because we spent a lot of time bringing light on demand. To you ever since the light bulb was invented, I don't have that problem. The power goes out, doesn't bother me a bit. The reality is we've got to get away from this idea of thing that somebody is impaired because they don't have some things that we do. There are a lot of ways to get information, and eyesight is only one of them. Cynthia Washington  1:01:48 I love that, and that's exactly why I wanted you to explain that, because I think that's super important as we discuss unstoppable mindset. I think that's a critical necessity for society to learn and to know, and because you were able to find me using these great resources that you have and the work I'm putting forth intrigued you to bring me into this meeting with you. So I am, again, so grateful that we have this opportunity to collaborate in this space, bringing both our good works together to Oh, help level up awareness that there are no limits. We are unstoppable. Glasses shattering everywhere because of people like you and me who are doing this good work to change the trajectory of the world, and social media for me, has given me the opportunity to do what you do in this podcast. Michael Hingson  1:03:14 If you want people to be able to reach out to you and interact with you, how best can they do that Cynthia Washington  1:03:22 the like you did through LinkedIn is great. That's how I do receive most of my work is through LinkedIn. People find me there and will message me through then, LinkedIn, what? Michael Hingson  1:03:43 What's your LinkedIn name or your house? Cynthia Washington  1:03:47 Cynthia Washington. Okay, that's easy, yes. Cynthia Washington, Park City, Salt Lake City, will get you to me. Another outlet is through Instagram. I'm little bit more hesitant to reply to the direct messages on Instagram. I do try to filter a lot of my content and screen things. So I do trust LinkedIn a little bit more. As far as the messaging component is concerned, also, I have provided you with my email which you're happy I'm happy for you to share. Okay, so any of those three means will get you connected to me. I do not have a website. As I said, everything is organic, authentic and word of mouth. My Plate is really full, and so I like to be selective of the projects I bring on in hopes that they give back to society in one way or another. Lacher, I'm not doing it to chase every deal or get a bunch of free product. I do it with a very intentional Spirit giving back with gratitude that karmic effect goes a long way well. Michael Hingson  1:05:18 I hope people will reach out. You clearly have a lot to offer, and I think you've you've given us a lot to think about today, which I appreciate a great deal. So thank you very much for that. I want to thank all of you who are listening or watching our podcast today, or maybe you're doing both listening and watching. That's okay too. I want to thank you for being here with us. Love to get your thoughts. If you have any messages or our ideas you want to pass along. Love it if you'd reach out to me. Michael, H, I m, I C, H, A, E, L, H i at accessibe, A, C, C, E, S, S, I B, e.com, you can and I would appreciate it if you would, wherever you're listening or watching this podcast, give us a five star rating, and please give us a review. We really value your reviews highly, and I would appreciate it if you would do that. If you know of anyone Cynthia, you as well, who you think ought to be a guest on unstoppable mindset, please let us know. Introduce us. We're always looking for people to come on to help show everyone that we're all more unstoppable than we think we are. But again, Cynthia, I want to thank you for being here. This has been absolutely wonderful. Can you believe we've been doing this over an hour already? Cynthia Washington  1:06:37 Oh no, not at all. Oh yeah. Well, I am so forever grateful again, and as we head into the holidays, just remind everyone to live with a spirit of gratitude, be kind to others. And there are no limits. It's time to shatter those limits that we have created as barriers and Live limitless with an unstoppable mindset. Michael Hingson  1:07:09 You have been listening to the Unstoppable Mindset podcast. Thanks for dropping by. I hope that you'll join us again next week, and in future weeks for upcoming episodes. To subscribe to our podcast and to learn about upcoming episodes, please visit www dot Michael hingson.com slash podcast. Michael Hingson is spelled m i c h a e l h i n g s o n. While you're on the site., please use the form there to recommend people who we ought to interview in upcoming editions of the show. And also, we ask you and urge you to invite your friends to join us in the future. If you know of any one or any organization needing a speaker for an event, please email me at speaker at Michael hingson.com. I appreciate it very much. To learn more about the concept of blinded by fear, please visit www dot Michael hingson.com forward slash blinded by fear and while you're there, feel free to pick up a copy of my free eBook entitled blinded by fear. The unstoppable mindset podcast is provided by access cast an initiative of accessiBe and is sponsored by accessiBe. Please visit www.accessibe.com . AccessiBe is spelled a c c e s s i b e. There you can learn all about how you can make your website inclusive for all persons with disabilities and how you can help make the internet fully inclusive by 2025. Thanks again for Listening. Please come back and visit us again next week.

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

Inside Carolina's senior reporter Greg Barnes joins Tommy Ashley for a quick look at Bill Belichick's first year at North Carolina. Expectations, hype, reality and the roller coaster those first 365 days in Chapel Hill were for the professional football legend. Barnes highlights the tasks at hand going into 2026 and the commitment to football the school has and continues to make. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

Inside Carolina football recruiting expert Don Callahan joins Tommy Ashley for a status check and potential portal needs for the North Carolina defense. Callahan discusses the current roster along with incoming freshmen and how those two groups of talent blend to determine necessary additions once the portal opens in January. The discussion wraps with a quasi ranking of the strength of each position group on both sides of the ball currently. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

This week, Andreas Munk Holm talks with Sergey Jakimov, Co-founder and Managing Partner at LongeVC, a leading longevity-focused venture fund backing breakthroughs in biotech, AI-driven drug discovery, and the science of healthy aging.From pre-seed biotech spin-outs to multi-hundred-million-dollar exits with Big Pharma, LongeVC is building the category-defining fund at the frontier of life extension. In this episode, Sergey walks us through the team's 3x+ MOIC track record, how LongeVC's scientific advisory board unlocks proprietary deal flow, and why longevity and healthspan investing could be venture's next trillion-dollar frontier.

Guiding Question:How might we give students a voice in how we celebrate cultural diversity in our school communities?Key Takeaways:The importance of student voice and agency in designing whole school eventsCelebrating culture through learning, perspective taking, and shared experiencesUnexpected sources of inspirationA student perspective on the New Metrics from Melbourne University 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 programsConnect 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 meet Alejandra from Yeronga State High School in Queensland, Australia. Alejandra, who, along with her classmate, Tony, are in Year 9 and junior school captains at their school. They played an integral role in a community celebration of culture at their school, Yeronga Celebrates, that takes place every other year. Join us as we talk about this exciting event, the role that she played, and how all of this connects with the New Metrics.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.

Morten Handberg, Principal Consultant at Wind Power LAB, returns to discuss blade damage categorization. From transverse cracks and leading edge erosion to carbon spar cap repairs, he explains what severity levels really mean for operators and why the industry still lacks a universal standard. Sign up now for Uptime Tech News, our weekly email update 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 Facebook, YouTube, Twitter, Linkedin and visit Weather Guard on the web. And subscribe to Rosemary Barnes’ 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. Morten, welcome back to the program. Thanks, Allen. It’s fantastic to be back again. Boy, we have a lot to discuss and today we’re gonna focus on categorization of damage, which is a super hot topic across the industry. What does a cat five mean? What does a category three mean? What does a category 5.9 I’ve I’ve seen that more recently. Why do these defect categories matter? Morten Handberg: Well, it matters a lot because it really tells you as, uh, either an OEM or as an operator, how should you respond to your current blade issue. So you need to have some kind of categorization about what the defect type is and what the severity is. The severity will tell you something about the repairability and [00:01:00] also something about the part of the blade that is affected. The type of the defect tells you something about what is the origin From an operational point of view, it doesn’t make as much sense in a way because you really just wanna know, can this be repaired or not? You know? And you know, what does it need to repair? That’s what you need, what you really need to focus on as an operator, whether it’s then del elimination, erosion, peeling. Uh, transverse cracks, it’ll all come down to repairs. It does matter for you because it will tell you an underlying, you know, are there reason why I’m keep seeing all these damages? So that’s why you need to know the category as well. But purely operational. You just need to know what is the severity side know, what does it take to repair it? Allen Hall: So as the operator, a lot of times they’re getting information from different service providers or even the OEM. They’re getting multiple inputs on what a damage is in terms of a category. Are we getting a lot of conflicting information about this? Because the complaint from [00:02:00] I hear from operators is the OE EMM says this is a category four. The ISP says is a category five. Who am I to believe right Morten Handberg: now? Well, there is a lot of, a bit different opinions of that. It almost becomes a religious issue question at some point, but it, it really dives down to that, you know, there is no real standardization in the wind industry. And we’ve been discussing this, uh, I wanna say decades, probably not that much, but at least for the past 11 years I’ve been, been hearing this discussion come up. Uh, so it’s, it’s something this was just been struggling with, but it also comes down to that. Each OEM have their own origin. Uh, so that also means that they have trended something from aeronautics, from ship building industry, from, you know, uh, from, from some other composite related industry, or maybe not even composite related. And that means that they are building their own, uh, their own truth about what the different defects are. There is a lot of correlation between them, but there is still a lot of, lot of tweaks [00:03:00] and definitions in between and different nomenclature. That does add a a lot of confusion. Allen Hall: Okay, Morten Handberg: so Allen Hall: that explains, I mean, because there isn’t an industry standard at the moment. There is talk of an industry standard, but it does seem like from watching from the outside, that Europe generally has one, or operators specifically have one. Uh, EPRI’s been working on one for a little while. Maybe the IEC is working on one, but there isn’t like a universal standard today. Morten Handberg: There is not a universal standard. I mean, a lot of, a lot of OEMs or service providers will, will, will claim that they have the standard, they have the definition in wind power lab. We have our own. That we have derived from the industry and in, in general. But there is not an, uh, an industry agreed standard that everyone adheres to. That much is true. You could say in Europe, a lot of owners have come together, uh, in the Blade Forum, and they have derived, there’s a standard within that. Um, uh, and with a lot of success, they’d written, the [00:04:00] Blade Hamburg I think was very helpful because it was operator driven, um, approach. Allen Hall: So there is a difference then between defects that are significant and maybe even classified as critical and other defects that may be in the same location on the blade. How are those determined? Morten Handberg: The way that I’ve always approached is that I will look at firstly what kind of blades type it is. So how is it structured? Where are the load carrying elements of the blade? That’s very important because you can’t really say on a business V 90 and a Siemens, uh, 3.6 that the defect in the same position will mean the same thing. That’s just not true because they are structured in very different ways. So you really need to look at the plate type just to start with. Then you need to look at, is it in a. In a loaded part of the blade, meaning is it over the, the load carrying part, um, uh, laminates? Is it in a, in a shell area? And you know, what is the approximate distance from the roof? Is that, that also tells you something [00:05:00] about the general loads in the area. So you know, you need to take that into consideration. Then you also need to look at how much of the blade is actually affected. Is it just surface layers? Is it just coating or is it something that goes, uh, through the entire laminate stack? And if that is on the, on the beam laminate, you’re in serious trouble. Then it will be a category five. If the beam laminate is vectored. And if you’re lucky enough that your blade is still sitting on the turbine, you should stop it, uh, to avoid a complete BA bait collapse. Uh, so, so you need, so, so that, you know, you can, that, that is very important when you’re doing defect categorizations. So that means that you need Allen Hall: internal inspections on top of external Morten Handberg: inspections. If you see something, uh, that is potentially critical, then yeah, you should do an internal inspection as well to verify whether it’s going through, um, the entire lemonade stack or not. That that’s a, that’s a good, good, good approach. Um, I would say often, you know, if you see something that is potentially critical, uh, but there is still a possibility that could be repaired. Then I might even also just send up a repair [00:06:00] team, uh, to see, you know, look from the outside how much of the area is actually affected, because that can also pretty quickly give you an indication, do we need to take this blade down or not? Sometimes you’ll just see it flat out that, okay, this crack is X meters long, it’s over sensitive area of the blade. You know, we need to remove this blade. Uh, maybe when, once it’s down we can determine whether it’s repairable or not, but. We, but it’s not something that’s going to be fixed up tower, so there’s not a lot of need for doing a lot of added, um, add added inspections to verify this, this point. Allen Hall: Let’s talk about cracks for a moment, because I’ve seen a lot of cracks over the last year on blades and some of them to me look scary because they, they are going transverse and then they take a 90 degree and start moving a different direction. Is there a, a rule of thumb about cracks that are visual on the outside of the blade? Like if it’s how, if they’re [00:07:00] closer to the root they’re more critical than they’re, if they’re happening further outers or is there not a rule of thumb? You have to understand what the design of the blade is. Morten Handberg: Well, I mean the general rule of thumb is transfers cracks is a major issue that’s really bad. That’s, uh, you know, it’s a clear sign, something. Severely structural is going on because the transverse crack does not develop or develop on its own. And more likely not once it starts, you know, then the, uh, the, the strain boundaries on the sides of the cr of the crack means that it requires very little for it to progress. So even if in a relatively low loaded area with low strain, once you have a, a transverse crack, uh, present there, then it will continue. Uh, and you mentioned that it’s good during a 90 degree. That’s just because it’s doing, it’s, it’s taking the least path of the path of least resistance, because it’ll have got caught through the entire shell. Then when it reaches the beam, the beam is healthy. It’s very stiff, very rigid laminate. So it’s easier for it to go longitudinal towards the [00:08:00] root because that’s, that, that, that’s how it can progress. That’s where it has the, uh, you know, the, the, the strain, uh, um, the, the strain high, high enough strain that it can actually, uh, develop. That that’s what it would do. So transverse cracks in general is really bad. Of course, closer to root means it’s more critical. Um, if there is a crack transverse crack, uh, very far out in the tip, I would usually say, you know, in the tip area, five, 10 meter from the tip, I would say, okay, there’s something else going on. Something non load related. Probably causes, could be a lightning strike, could be an impact damage. That changed the calculation a little bit because then, you know, it’s not a load driven issue. So that might give you some time to, you know, that you can operate with something at least. But again, I, I don’t want to make any general rules that people then didn’t go out and say, well, I did that, so, and, but my blade still broke. That’s not really how it works. You need to really, you need to, to, uh, look at cracks like that individually. You can’t make a a common rule. Allen Hall: Another [00:09:00] area, which is under discussion across the industry are surface defects and there are a variety of surface defects. We’re seeing a lot of hail damage this year. Uh, that’s getting categorized as lightning damage. And so there’s obviously a different kind of repair going on. Hail versus lightning. Are there some standards regarding surface defects? Uh, the visuals on them? Is there a guideline about Morten Handberg: it? Well, I mean, uh, some of the, uh, some of the, how do you say, omic couture, some of the, uh, some of the standards, they do provide some guideline to determine which surface kind of surface defect it is, you could say, on the operational points, as long as it’s surface related. Then the repair methodology is the same, whether it’s peeling, erosion, voids, chipping scratches, the repair is the same. So that in principle does not change anything. But in the reason why it matters is because we need to understand the [00:10:00] underlying issue. So if you have lot of peeling, for instance, it means you have a very low quoting quality, and that is something that is either post post repair related or it’s manufacturing related, depending on the blade, on the age of your blade. So that’s very important for you to know because if you have peeling somewhere, then more likely than not, you’ll also have have issues with it elsewhere because, you know, tend to, they tend to follow each other, you know, coding quality issues. So that’s a good thing to know for you as an operator that you, this is just one of many, erosion is important, but often gets miscategorized because erosion is a leading edge issue. Um, so we only see it on the, on the very edge of the leading edge. So approximately 40 millimeter band. That’s typically what we see, and it’s straight on the leading edge. So if someone’s claiming that they see lead, leading edge erosion on the, on the pressure side, shell or ide, shell, it’s miscategorizing because that’s what you, that’s not why they have to have the ring. Uh, impacts ring can still, still [00:11:00] hit the shells, but when it hits the, the, the shell areas, it will ricochet because it hits it at an angle. Leading edge gets straight on. So it gets the entire impact force and that’s why you get the erosion issue because of, of fatigue essentially. Uh, coding fatigue. So that’s very important. There is something that you know you can really utilize if you just know that simple fact that it’s always a leading edge, it’s always uniform. It, you can track that. And if you have leading edge erosion in one area, you will have it in the entire wind farm. So you don’t need to do that much inspection to determine your erosion levels, voids, pinholes. They are manufacturing driven because they are driven by either imperfections in the coating, meaning you have a sand, grain dust, or you had, uh, air inclusions underneath your coating. And they will weaken the structure. And that means that, um, rain effect or other effects causing strain on your coating will accelerate a lot faster. So they will develop and create these small, um, yeah, uh, how do you [00:12:00] say, small defined holes in your coating. So that’s why it’s important to know. But if you’re running a wind farm 15 years, 10 years down the line. Then it’s more important for you to know that it’s a surface defect and you need to fix it by doing coating repair. You don’t need to think so much about the, the underlying issue, I would say. Allen Hall: Okay. I think that’s been miscategorized a number of times. I’ve seen what I would consider to be some sort of paint adhesion issue because it’s sort of mid cord and not near the leading edge, but sometimes it just looks like there’s massive peeling going on and maybe, uh, it’s easy to assume that maybe is erosion. It’s just a weak adhesion of paint. That that’s what you’re saying? Morten Handberg: Yeah. If it’s, if it’s midspan, if it’s shell related, then it’s, it’s a, it’s a coating quality related issue. It doesn’t really have anything to do with erosion. Um, you could say erosion. We can, we can, we can, uh, we can look at in, in, in two areas. So you have the out or third of the leading edge. [00:13:00] That’s where you would have the theoretical leading edge erosion breakdown, because that’s where you have rain impact high enough that it will cause some kind of degradation, but that all of your leading edge will suffer in the same way because the tip speed of the outer four meters of your blade. Versus the re the other, you know, uh, 10, 12 meters depending on length of your blade. Sometimes it’s a lot longer, but they are getting degraded in a much different way. So the out of pew meters, they can get what’s called structural erosion. So that means that the erosion goes fast enough and it’s progressive enough that you can start to damage the laminate underneath. You won’t see that further in because the, the impact is just not that great and you will likely not see structural erosion over the lifetime, but the out a few meters, that’s important. And that’s where you need, need to focus your, that that’s where you need to pay attention on what kind of materials you add because that can save you a lot of repair, re, re repair. And, uh, down the line, how do you categorize Allen Hall: leading edge erosion? A lot of [00:14:00] times I see it, uh, from operators. Let’s say it’s, uh, category four because it’s into the fiber. But is it always a structural issue? Is there a lot of loading on the leading edges of these blades where you would have to come back with structural applies to repair it? Or is it just a aerodynamic shape and does it really depend upon who the OE Em is? Morten Handberg: Well, I mean, I’ve seen erosion category five as well, and I think it’s a mis misinterpretation. I think it’s, you know, people are trying it to raise awareness that, hey, there was a serious issue with erosion, but it’s a wrong way to use the severities. Because if we look at severity five, severity five, if you have a critical issue, your blade is about to come down if you don’t do anything. So category five means you need to stop your turbine. Maybe you can repair it, but that really depends on the, uh, on what is damaged by, on, on, on the blade. And you can determine that once you removed it and looked at it on, on, on the ground. But you need to stop. Category four is a severe structural damage. It’s not something that [00:15:00] is causing an immediate threat, but it’s something that will progress rapidly if you don’t do anything. So here you need to look at the damage itself. So how does it affect the structure and can you operate it curtailed, uh, or can you operate it, uh, or can you operate normally and repair it within a short time window? That’s what you can use because it’s something that is. Uh, that can, that can develop into an, into an imminent issue if you don’t react to it. Severity three is more for your, is more your annual maintenance schedule. So that is your, your minor structural damages and it’s your erosion issues. So that’s something that there is a severity Three, you need to look at it for next year’s budget. Severity two means that. Something that’s gradually degradating your coating on the blade, but it’s not something that means anything at this point in time. So one is your coating, is your surface damage or minor surface damage. Pinholes uh, contamination. It’s really light issue, so it’s not something you really need to consider. So. [00:16:00] Severity ones, you, you really mean that, that it’s, you don’t need to think about this anymore. You know, it’s, it’s not an issue. So erosion will fall typically within severity two to severity four. Severity four being you have a hole in your blade from erosion, basically. Uh, because you can still have structural degradation of deleting it and still being a severity three, because it does not really change your maintenance cycle in any, in any way. You don’t need to do anything immediate to fix it. Um, so that’s why I would put most of erosion defects in severity three and just say, okay, it’s something we need to plan a leading edge, a leading edge ERO repair campaign next year or the year after, depending on the severity of it. That’s why, how I, I would approach, Allen Hall: that’s good insight, because I do think a lot of operators, when they do see a hole in the leading edge, think I have to stop this turbine. But at the same token, I have seen other operators with holes. I could put my fist through. That are continuing to use those blades and they will say, it’s not structural, it’s not [00:17:00] great aerodynamically, but the, we’re still making power here. We’re still making rated power. Even with the hole and the leading edge, it’s not going to progress anymore. It’s a, it’s a, it’s a progression that we understand. That’s how they describe it. It will get worse, but it’s not gonna get catastrophic worse. Morten Handberg: I mean, if you run it long enough, at some point, something secondary will happen. Sure. But again, that’s also why we use the severity four category for erosion, where you have severe structural degradation because it does starting to mean something for the integrity of the blade. It will not mean that it’s coming down right away when you see a hole in the blade from erosion. That’s, that’s the entire purpose of it. But it does it, you use it to raise awareness that there is something you need to look at imminently or at least react to, uh, and make a plan for. You can’t just pull, you can’t just delay it until next year’s, uh, maintenance campaign. We have an active issue here, so that’s why I think severity four applies to erosion. That has penetrated all structural layers. Allen Hall: Are there some [00:18:00] blade damages that are just can’t be repaired or, or just have too much difficulty to repair them, that it’s not worth it? And how do you know? How do you understand? That blade is not repairable versus the one next to it which looks similar, which can be repaired. What goes into that assessment? Morten Handberg: So one is, is the, is the beam laminate damaged? If it is, then uh, either it comes down to a commercial decision. It’s simply not fixable and, and restoring it in, you know, restoring it back, uh, to original form ship. And there’s also the, the, uh, the, ever, ever, ever, ever, ever, uh, returning element of carbon fiber, because carbon fiber adds another level of complexity repairs, because you’re so dependent on the pristine quality of the carbon for it to, to, for, to utilize the, the, uh, mechanical strength of carbon. And if you, if you don’t apply it in the right way, then you can create some high stress zones. Where, you know, the [00:19:00] cure is as bad as the disease really. So that’s why you have to be extra careful with carbon repairs. But they can be done. But it, you know, it really comes down to a commercial decision then. So in principle, unless the blade is deformed, uh, or, or, or damaged in such a way that you have to remove a large part of the s shell lemonade in a loaded area, then most things they can, in principle, be repaired. It’s just a matter of is the, is the cost of the repair. Cheaper than the cost of a new blade. And that calculation might, you know, depend on are there any, any spare blades available? Is this blade, uh, still in production? And if I don’t repair this, then I don’t have any blade for my turbine and then I can’t operate anymore. That also changed the calculus right along quite a lot, so I think. For a lot of damages. It, it’s more of a, it’s often more of a commercial decision rather than a technical, because ca glass fiber is very forgiving. You can repair a lot, even if it’s really severe. I mean, I’ve seen blade repairs that took [00:20:00] 3000 hours, but it was deemed worthwhile because you couldn’t get a, a bare blade. And in most other cases, that would’ve been been scrapped, you know, without, you know, without blinking. Um, so, so, you know, if you really want to, you could repair it. In a lot of cases, Allen Hall: how difficult is it to repair carbon protrusions, because it does seem like when they manufacture those protrusions, there’s a lot of quality control going into it. The fibers have to be in the right direction all the time, and they’re really compacted in there. They’re tight, tight block of carbon that you’re purchasing and sliding into into this blade. Are they really repairable in sections or is it you have to take out the whole length of a pultrusion and replace it? I’m, I’m trying to understand the difficulty here because there’s a lot of operators in the United States now that have some portion of their fleet is carbon spar cap, not a lot of it, but some of it. How [00:21:00] difficult is that to repair? Morten Handberg: Well, it’s difficult enough that a lot of OEMs, they will say if you have a damage to the carbon, it’s a non-repairable defect. That is to a large extent the general rule. Um, there are, there are, uh, there are ways and some of it is replacement of the protrusion. Um, other, another method is, is to do a vacuum infusion lamination. I’ve also seen some repairs with success where, uh, glass fiber is utilized instead of carbon fiber. So you reply, so you, you, um, you calculate the mechanical strength of the carbon. And then replace that with an equal amount, you know, strength wise of glass fiber. The problem is you are to a degree playing with little bit with fire because you are then changing the structure of the blade. You are increasing the thickness and thereby you are changing the stiffness. So it’s, you have to be really [00:22:00] careful, uh, it’s possible. And uh, again. All if all other options are out and you want this blade really to get up and running again because it’s your only option. Maybe it’s worthwhile to, to investigate, but it requires a lot of insight in and also a little bit of, uh, how do you say, uh, you don’t, you shouldn’t be too risk adverse if you go down that that route, but, but again, it is possible. It is technically possible. But it’s something you do for the outer, uh, outer areas of the blade where you have less loads and you’re less sensitive. Allen Hall: Can those carbon repairs be done up tower or are they always done with the rotor set or the blade drop down to ground? Morten Handberg: I know some carbon repairs have been done up tower, but in general it’s down tower also, just because if you have damage to your carbon, it means you have a severe structural issue. So you wouldn’t generally try to do it that well, I would, not in general, but, but the, the, the cases I’ve seen that, that has been downturn repairs. Yeah. Allen Hall: Do you think about the categories differently? If it includes carbon [00:23:00] as a structural element? Morten Handberg: No, because carbon is part of the load carrying laminate. If you’re to the load carrying laminate, then it becomes a four or five immediately. Um, so, uh, so I would say the same rule applies because ag again, it’s a very rough scale, but it applied, but it gives you a sense of where, you know, what is the urgency, which is what I think we in generally need. And I like the more simple model because it’s more applicable to the general industry and it’s easier for, uh, you know, it’s easier to, to implement. Um. And it is easier to understand than if you have a too too gradual, uh, scale because it’s difficult for the people who are sitting and assessing to determine if, uh, you know, what, what category it is. And it’s difficult for the people who have to read the report afterwards. And it’s also about, you know, what is the purpose? And in general, I would say, well, this, the defect categorization, the severe categorization is to determine can this be repaired or not? That’s what we use it [00:24:00] for. So that, that, that’s how we, it should be applied. Allen Hall: Is the industry going to have a universal standard? Soon. Is that possible? Or is this really gonna be country by country, region by region? How we think about blade defects and blade repairs? Morten Handberg: I think that. Given the, uh, the, how do you say, the individual interests in having their own model from the different OEMs or service providers? I think the, when they’re choosing a pope, they have an easy task ahead of them, you know, deciding that. Then we have the agreeing on an on inte standard and on plate. Allen Hall: Pope is currently an American, so that tells you something. The world has shifted. There is still hope. Maybe there is still hope because it, it is a very difficult problem and I hear a lot of conflicting opinions about it and they’re not wrong. The opinions I hear when they’re explained to me, they have a rationale as to why. They’re calling something a cat four versus a cat three. [00:25:00] It all makes sense, but when you get two engineers in the room, they’re rarely are going to agree. So I’m just thinking maybe, maybe there isn’t a, a yeah, maybe there isn’t a time where we’re all gonna come together. Morten Handberg: I think that, you know, it’s, it’s also about what are you willing to accept and what are you willing to s. You know, as an OEM, as a blade engineer, as a service provider, in order to make common agreement. Because I think if we were willing to, you know, set aside differences, um, and then agree on, okay, what is the, what, what is that, what is the, the ma the industry needs and what, what fulfills the purpose? We could agree tomorrow, but that’s not where we are, uh, at the moment. So, so I don’t see that happening anytime soon. But yes, there, there was a way to do an in to make an international standard. Um, for blades and I, I would say maybe it’s, if the IC made, made, made one, then maybe that that could, uh, that could fix it. Uh, maybe if, uh, they’re starting to become more [00:26:00]focused from governments, uh, and you know, that it wind industry becomes recognized as critical infrastructure. That then there is a requirement for international standards on what are defects, to make it easier to determine what is critical or not, so that proper reaction can be made. That will also help it. But again, as long as it’s only about late experts having to agree with each other and that’s the only then, then we’re, then we will not get to a point where we’re going to agree on, on everything. No. Allen Hall: Wow. This is a continual discussion about blade defects and categorization and Morton. I really appreciate. You’re giving us your thoughts about it because I trust you one and two, you’re on the leading edge of what the industry is thinking. So it’s very good to get you in here and explain where categorization is and, and two operators that are listening to this podcast understand you’re probably getting a lot of different opinions about categorization. You need to sit down and figure it out for yourself, or reach out to Morton who can explain what you should be thinking and how you should be [00:27:00]thinking about this problem. Morton, how do people get ahold of you to learn more? Morten Handberg: Easiest way is to reach out to me on LinkedIn. Um, I have a very active profile there. You can always write me and I’ll always write, write, write it back. You can also write to me on my company email, m me h@windpowerapp.com. Um, those are the two easiest way to get, uh, get in, in, uh, get in touch me. And I would say, as an owner, what you need to know. Is it a structural issue or is a surface issue you have? And then plan your repairs from there. That is, that is the. Basic, yeah, that, that you need to have, and then forget about the others, the other side of it, you know, if it’s one defect type or another, that’s not necessarily what’s going to help you. It’s all about getting the blades repaired. And, uh, and the turbine up and running again. That should be the focus. Allen Hall: Absolutely. Morton, we love having you on the podcast. Thank you so much for joining us. It’s good to be here. See [00:28:00] you.

Inside Carolina's senior reporter Greg Barnes outlines the check list for Bill Belichick and his staff and the need for information as North Carolina football heads into 2026. The differences in the NFL and college offseason, timing of change and priorities are all covered in today's edition. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

Hospitalisée plusieurs jours en octobre, Brigitte Bardot a récemment dû démentir de fausses rumeurs sur son décès. L'ancienne actrice y a répondu avec humour : « Je vous rassure, je n'ai pas l'intention de tirer ma révérence ». Le 3 décembre sortait en salles Bardot, un documentaire retraçant sa vie avec une interview exclusive de BB, habituellement très absente des médias.Icône de la libération des femmes dans les années 60, Brigitte Bardot s'est retirée du cinéma dans les années 70 pour mener le combat de sa vie : la défense des droits des animaux. Parfois décrite comme un emblème des droits des femmes, elle s'est cependant illustrée avec des propos anti-féministes et racistes. Code source brosse le portrait de ce personnage complexe avec Yves Jaeglé journaliste au service culture du Parisien qui a rencontré Brigitte Bardot, chez elle, en 2018.Écoutez Code source sur toutes les plates-formes audio : Apple Podcast (iPhone, iPad), Amazon Music, Podcast Addict ou Castbox, Deezer, Spotify.Crédits. Direction de la rédaction : Pierre Chausse - Rédacteur en chef : Jules Lavie - Reporter : Barbara Gouy - Production : Thibault Lambert, Anaïs Godard et Clémentine Spiler - Réalisation et mixage : Julien Montcouquiol - Musiques : François Clos, Audio Network - Archives : INA, « Bardot » de Elora Thevenet et Alain Berliner. Hébergé par Acast. Visitez acast.com/privacy pour plus d'informations.

Annual planning is where great marketing teams separate themselves from the rest…and Customer.io CMO Jason Lyman joins Daniel to break down exactly how to do it. Jason shares the Play to Win framework he uses, the biggest mistakes marketers make during planning season, and how AI now powers his planning workflow. And, how does Customer.io use stress-testing strategies to identify lifecycle opportunities? You'll also learn: Why most marketing plans fail and how to fix yours. • How to create strategic pillars your whole org can align around • The 70/20/10 model for balancing safe bets and big swings Whether you're a CMO, a team leader, or an IC who wants to level up, this is the episode for you. Customer.io helps brands turn data into personalized messages that actually connect, across email, SMS, and beyond. Today, over 7,800 brands trust Customer.io to power their messaging. Visit: https://try.customer.io/paid/trial?utm_medium=ads&utm_source=marketingmillennials&utm_campaign=november_podcast Follow Jason: LinkedIn: https://www.linkedin.com/in/jason-lyman1/ Follow Daniel: LinkedIn: https://www.linkedin.com/in/daniel-murray-marketing/ Sign up for The Marketing Millennials newsletter: https://themarketingmillennials.com/ Daniel is a Workweek friend, working to produce amazing podcasts. To find out more, visit: https://workweek.com/

A new show dedicated to the daily grind at Inside Carolina features senior reporter Greg Barnes joining Tommy Ashley for the latest on the North Carolina Tar Heels. Today's show includes Monday and Tuesday's show discussing the chaos surrounding the ACC, the college football playoff and the battle between the Notre Dame Fighting Irish and the Atlantic Coast Conference. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

The PCB design world is buzzing with frustration: skyrocketing costs, forced cloud migrations, and a widening gap between free tools like KiCad and heavy enterprise suites like Xpedition, Allegro, and Altium Designer. In this frank and non-nonsense conversation, Siemens' David Haboud explains how the company is stepping up with right-sized mid-tier solutions built on the proven Xpedition technology stack that allows for scalability, affordability, and gives designers real choice as individuals and SMB teams. Join The EEcosystem Community for more free engineering Masterclasses from Eric Bogatin, resources, and member-only benefits at https://theeecosystem.com   Show Links: Siemens PCB EDA Solutions: https://eda.sw.siemens.com/en-US/pcb/ Free 30-day trial of Xpedition Standard: https://tinyurl.com/562mc8rs   Sponsor Links:

North Carolina capped off a statement week with an 81–61 win over Georgetown, just days after walking into Rupp Arena and beating Kentucky on its own floor. On this episode of the Coast to Coast, Joey Powell is joined by Sherrell McMillan and Sean Moran to break down the Heels' growing identity, what these two very different wins reveal, and where the team is heading as the schedule eases for a few weeks. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

Georgetown came into the Smith Center intent to getting physical with North Carolina, and the approach worked early on as the Hoyas kept things tight. But Henri Veesaar flashed hot scoring 12 of his 18 in the first half, while his running mate Caleb Wilson quietly dropped in 20 and 14 to lead the Tar Heels to the 81-61 win. Inside Carolina's Rob Harrington joins Tommy Ashley to discuss the win and the performance of Hubert Davis's team. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

This is a recap of the top 10 posts on Hacker News on December 07, 2025. This podcast was generated by wondercraft.ai (00:30): Using LLMs at OxideOriginal post: https://news.ycombinator.com/item?id=46178347&utm_source=wondercraft_ai(01:53): The state of Schleswig-Holstein is consistently relying on open sourceOriginal post: https://news.ycombinator.com/item?id=46181491&utm_source=wondercraft_ai(03:17): Over fifty new hallucinations in ICLR 2026 submissionsOriginal post: https://news.ycombinator.com/item?id=46181466&utm_source=wondercraft_ai(04:40): Google Titans architecture, helping AI have long-term memoryOriginal post: https://news.ycombinator.com/item?id=46181231&utm_source=wondercraft_ai(06:04): I failed to recreate the 1996 Space Jam website with ClaudeOriginal post: https://news.ycombinator.com/item?id=46183294&utm_source=wondercraft_ai(07:27): Z2 – Lithographically fabricated IC in a garage fabOriginal post: https://news.ycombinator.com/item?id=46178789&utm_source=wondercraft_ai(08:51): Dollar-stores overcharge customers while promising low pricesOriginal post: https://news.ycombinator.com/item?id=46181962&utm_source=wondercraft_ai(10:14): Trains cancelled over fake bridge collapse imageOriginal post: https://news.ycombinator.com/item?id=46178108&utm_source=wondercraft_ai(11:38): The C++ standard for the F-35 Fighter Jet [video]Original post: https://news.ycombinator.com/item?id=46183657&utm_source=wondercraft_ai(13:01): Discovering the indieweb with calm techOriginal post: https://news.ycombinator.com/item?id=46178892&utm_source=wondercraft_aiThis is a third-party project, independent from HN and YC. Text and audio generated using AI, by wondercraft.ai. Create your own studio quality podcast with text as the only input in seconds at app.wondercraft.ai. Issues or feedback? We'd love to hear from you: team@wondercraft.ai

Hello and welcome to episode 83 of The DX Mentor – a discussion with Joe, W8GEX. I'm Bill, AJ8B. In this episode, Joe and I will be sharing DX tips and hints for you to work more DX!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, like, and share to always be notified about upcoming events!Another way to keep in touch and to see what we are up to is via the DX Mentor Facebook page. I will be posting about upcoming podcasts as well as other DX events so please follow us. Below are the links that we alluded to. Aj8b@arrl.net - WhatsApp - +5135039901Website: www.aj8b.comWeekly DX Column in the Ohio Section Journal https://arrl-ohio.org/ohio-section-newsletter/Weekly DX Section in This Week in Ham Radio Podcast https://twiar.net/Southwest Ohio DX Association Newsletters https://www.swodxa.org/newsletters/Twin City DX Association Newsletters https://tcdxa.org/gray-line-report-newsletter/DX Lab Logging Software https://www.dxlabsuite.com/HamAlert https://hamalert.org/loginNG3K Announced Operations https://ng3k.com/Misc/adxo.htmlWA7BNM Contest Calendar https://www.contestcalendar.com/index.phpNorth Alabama DX Association https://www.nadxc.org/Twin City DX Association https://tcdxa.org/Northern California DX Association (NCDXF) https://ncdxf.org/Join International DX Association (INDEXA) https://indexa.org/Real Time DX Info (DailyDX https://www.dailydx.com/DX World DXPedition Timeline www.dx-world.net) 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-905 https://www.icomamerica.com/lineup/products/IC-905/ IC-9700 https://www.icomamerica.com/lineup/products/IC-9700/ IC-7610 https://www.icomamerica.com/lineup/products/IC-7610/ IC-7300 https://www.icomamerica.com/lineup/products/IC-7300/IC-7760 Product Page: https://www.icomamerica.com/lineup/products/IC-7760IC-PW2 Product Page: https://www.icomamerica.com/lineup/products/IC-PW2

Over the last decade, China has carried out the largest illicit transfer of capital, innovation, data, and technology in human history. One of the most overlooked elements of this heist is the role of industrial espionage and the theft of corporate secrets. The government-backed intelligence apparatus designed to clone American technology has strengthened Chinese competition across all industries and, most notably, enabled advances in military hardware, microchips, pharmaceuticals, and telecommunications. In his newest book, The Great Heist: China's Epic Campaign to Steal America's Secrets (Harper Collins, 2025), David Shedd, with Andrew Badger, exposes the CCP's campaign and presents a counterstrategy informed by his distinguished career in intelligence. But what exactly are they stealing and how are they carrying it out? Why is the IC so silent on this? And why do we insist on bringing more Chinese nationals into our universities? David Shedd is the former deputy director and acting director of the Defense Intelligence Agency (DIA). He also served as chief of staff for the director of national intelligence and National Security Council senior director and as special assistant to the president for intelligence under George W. Bush. He began his intelligence career in 1982 immediately after his studies at Geneva College and Georgetown University, and served nearly thirty-three years in a number of capacities in the DNI, National Security Council, CIA, and in U.S. embassies overseas. Since leaving the federal government, he has worked at The Heritage Foundation and as an adjunct professor and is currently working as an independent national security consultant.Read the transcript here.Subscribe to our Substack here.Find The Great Heist here.

In the first full recruiting cycle in the Bill Belichick era, North Carolina sought to fill needs across the board, especially in the lines of scrimmage. In flipping key pieces to the future away from established blue blood programs, the coaching staff accomplished the first step in the process of rebuilding the program's image heading into 2026. Inside Carolina recruiting expert Don Callahan and senior reporter Greg Barnes join Tommy Ashley to discuss the signings and the important aspects of the day and offseason for the Tar Heels. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

North Carolina found its way late in Rupp Arena, and in the process, may have found its best option at point guard going forward. Freshman Dennis Dixon hit a big three pointer and a late layup to push the Tar Heels to a 67-64 win over a desperate Kentucky team on Tuesday night. Inside Carolina's Rob Harrington and Dewey Burke joined Tommy Ashley to break down the win and the highlights from a tough, much needed UNC victory. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

Now back on the Inside Carolina beat, Greg Barnes joins Tommy Ashley and Don Callahan for an All Things UNC show discussing Bill Belichick's first season, football recruiting and lessons learned from the 2025 season for the coaching staff. Barnes and crew discuss what moves the needle in a positive direction this offseason in the Kenan Football Center and how the prospects for 2026 can improve with the fanbase and observers of the program. Barnes and Ashley also discuss Carolina Basketball, briefly share thoughts on the Kentucky matchup and how the NIL landscape has impacted both major sports programs at UNC. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

A Thanksgiving trip to Fort Myers yielded mixed results for Carolina Basketball. After a few days back in Chapel Hill, they'll head to Lexington where Kentucky awaits a renewal of a Blue Blood battle. Sean Moran and Sherrell McMillan join Joey Powell to discuss last week and look ahead to the Wildcats. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

Watch The X22 Report On Video No videos found (function(w,d,s,i){w.ldAdInit=w.ldAdInit||[];w.ldAdInit.push({slot:17532056201798502,size:[0, 0],id:"ld-9437-3289"});if(!d.getElementById(i)){var j=d.createElement(s),p=d.getElementsByTagName(s)[0];j.async=true;j.src="https://cdn2.decide.dev/_js/ajs.js";j.id=i;p.parentNode.insertBefore(j,p);}})(window,document,"script","ld-ajs");pt> Click On Picture To See Larger PictureCanada just folded and is now doing what Trump wants in regards to steel and aluminum, Trump has all the leverage. The Dept of Labor confirms that Americans were being replaced in the work field. Trump is set to push homeownership thru the roof with a  50 year mortgage. Trump has the solution to the affordability crisis that the [CB] created, get rid of the [CB]. Trump is dismantling the [DS] world wide. The criminal syndicate was setup in many countries to make it virtually impossible to dismantle. But it is being done through peace through strength. The [DS] system is being strangled and soon those who have been held captive will be removed or come to heel. Trump is now setting the stage to bring the [DS] to justice. He has now voided out 92% of Biden orders, which means judges, other nominees will be removed. Justice is coming and the [DS] players are panicking. Economy Interesting Development – Canadian Prime Minister Mark Carney Announces New Limits on Foreign Steel and Aluminum, With New 25% Tariff on Steel Derivative Components   Prime Minister Mark Carney is conceding defeat to President Trump and positioning the Canadian economy to be compliant with U.S-Mexico trade regulations. However, Carney is not saying that, indeed he cannot; he's spent over a year telling Canadians that President Trump's trade and economic demands are not going to be accepted by Canada.  However, what he is factually doing is exactly what President Trump has demanded. Prime Minister Carney is saying he is restricting Steel and Aluminum imports from non-free trade agreement countries, and he is lowering the tonnage of Steel and Aluminum that will be permitted for import.  His claim is that this approach will help drive up “domestic demand” for Canadian Steel and Aluminum, but that's ancillary to the real objective. President Trump has demanded Canada stop importing cheap steel and aluminum mostly from China; including manufactured component goods that are made with steel and aluminum (think autos).  Canada would not stop, because they could not stop.  Their manufacturing base, green energy and climate change economy, is more of a component assembly system now. So, President Trump hit Canada with a 35% tariff, and things got ugly.  In June Trump raised the tariff to 50%. The back and forth has gone on all year. Carney now announces restrictions on imported steel and aluminum, as well as restrictions on imported derivative goods that come from steel and aluminum, in combination with a spending plan to bolster the Canadian steel and aluminum manufacturing base.  This ends up shifting the Canadian industrial sector to making steel and aluminum products without Chinese import dependency. Source: theconservativetreehouse.com https://twitter.com/USDOL/status/1994841467345670569?s=20 https://twitter.com/unusual_whales/status/1994556411439976468?s=20 (function(w,d,s,i){w.ldAdInit=w.ldAdInit||[];w.ldAdInit.push({slot:18510697282300316,size:[0, 0],id:"ld-8599-9832"});if(!d.getElementById(i)){var j=d.createElement(s),p=d.getElementsByTagName(s)[0];j.async=true;j.src="https://cdn2.decide.dev/_js/ajs.js";j.id=i;p.parentNode.insertBefore(j,p);}})(window,document,"script","ld-ajs"); https://twitter.com/KobeissiLetter/status/1994918010197278811?s=20 https://twitter.com/SecScottBessent/status/1994478437042438573?ref_src=twsrc%5Etfw%7Ctwcamp%5Etweetembed%7Ctwterm%5E1994478437042438573%7Ctwgr%5Ee930cbbc1182e7871f84fda0a85e43c6c0f2ca9c%7Ctwcon%5Es1_c10&ref_url=https%3A%2F%2Fwww.thegatewaypundit.com%2F2025%2F11%2Ftreasury-working-cut-benefits-money-transfers-illegal-aliens%2F   are no longer available to illegal and other non-qualified aliens, covering the Earned Income Tax Credit, the Additional Child Tax Credit, the American Opportunity Tax Credit, and the Saver's Match Credit. https://twitter.com/unusual_whales/status/1994064168115478599?s=20 https://twitter.com/unusual_whales/status/1994844057110262116?s=20   Prices and Taxes are DOWN. Education is being brought back to the States (where it belongs!), and our Military, and Southern Border, is the strongest they have ever been. The USA is respected again, respected like never before. All of this was brought about by Strong Leadership and TARIFFS, without which we would be a poor and pathetic laughingstock again. Evil, American hating Forces are fighting us at the United States Supreme Court. Pray to God that our Nine Justices will show great wisdom, and do the right thing for America! Political/Rights https://twitter.com/amuse/status/1994796365461758352?s=20   public that illegal entry violates 8 U.S.C. §1325 and reentry after deportation violates §1326, a felony the left avoids acknowledging. He said 60–70% of illegal aliens arrested in immigration sweeps carry prior criminal or immigration histories. With DHS logging over 527,000 deportations in 2025, Trump's enforcement surge is targeting high-risk offenders. Bovino said the radical left simply ignores the law because it undermines their narrative. DOGE Trump White House Unleashes Media Bias Tracker to Crush Fake News Narratives  The Trump administration has launched a brand-new “Media Bias Tracker” directly on the White House website. Unveiled on Friday, this tool is designed to call out and document the endless stream of false, misleading, and biased stories peddled by outlets that have spent years attacking President Donald Trump and his agenda. According to the White House, the tracker serves as a “record of the media's false and misleading stories flagged by The White House.” The tracker highlights “offenses” from major news publications, including an “Offender Hall of Shame” and a leaderboard ranking the worst culprits in spreading misinformation. Described as “a race to the bottom,” this feature ranks outlets based on repeat offenses. Topping the Hall of Shame list is The Washington Post, followed by rebranded leftist mouthpieces like MSNBC (now MS NOW), CBS News, CNN, The New York Times, Politico, and The Wall Street Journal. In response to their top spot, a spokesperson for the Washington Post said, “The Washington Post is proud of its accurate, rigorous journalism.” The page also features a “Media Offender of the Week,” currently blasting outlets for exaggerating Trump's calls to hold Democrats accountable for their seditious behavior. Source: thegatewaypundit.com https://twitter.com/newstart_2024/status/1994506579660689812?s=20  entire Silicon Valley “tech wife mafia” and how they were used. Her exact words (full clip attached): “I don't think many of the tech mafia wives realize… they were used to set the groundwork for what Klaus Schwab calls The Great Reset. Their money especially was being conscripted through a network of NGO advisors, Hollywood, Davos, and their own companies. A really small group of people… completely blind to how their groundwork is being used to enable these Great Reset policies.” Then she turns the knife inward: “These women find their meaning through philanthropic work. I really believed I was helping Black communities and indigenous communities rise up. But now the problems have gotten worse. Crime worse. Mental health worse. The whole model is broken. At the end of the day they always go: ‘But climate change.' Social justice + climate change — it gets progressive women 100% of the time.” She even says many now believe the biggest “climate change issues” are actually geoengineering issues. This isn't some random podcast bro. This is a woman who lived in the mansions, sat on the boards, flew private to Davos parties… and is now saying: “We were the useful idiots.” Geopolitical https://twitter.com/elonmusk/status/1994936233878065399?s=20   with a legally possessed shotgun at a Florida shooting range, a British man was arrested, locked in a cell overnight, interrogated, and lectured that he “must understand how posts make people feel.” Police seized his computer and phone, wiping out his ability to work. Weeks later, all charges were quietly dropped because they were baseless from the start. Critics say the ordeal proves the UK has turned social media into a surveillance trap where innocent people are punished by process alone. https://twitter.com/amuse/status/1994781531244474604?s=20   terrorizing AfD. Antifa extremists descended on an AfD youth event in Giessen, attacking attendees and Bundestag member Julian Schmidt in a coordinated effort to intimidate the rising populist party. Germany has faced a wave of Antifa terror: doxxing AfD addresses, firebombing cars and threatening families. Mike Benz says Antifa is part of a transnational Marxist network weaponized since Trump's 2016 victory to shield globalist interests by attacking democratic populist movements across the West. Violence increases as AfD gains support. War/Peace   roads. His chief opponent is Rixi Moncada, who says Fidel Castro is her idol. Normally, the smart people of Honduras, would reject her, and elect Tito Asfura, but the Communists are trying to trick the people by running a third Candidate, Salvador Nasralla. Nasralla is no friend of Freedom. A borderline Communist, he helped Xiomara Castro by running as her Vice President. He won, and helped Castro win. Then he resigned, and is now pretending to be an anti-Communist only for the purposes of splitting Asfura's vote. The people of Honduras must not be tricked again. The only real friend of Freedom in Honduras is Tito Asfura. Tito and I can work together to fight the Narcocommunists, and bring needed aid to the people of Honduras. I cannot work with Moncada and the Communists, and Nasralla is not a reliable partner for Freedom, and cannot be trusted. I hope the people of Honduras vote for Freedom and Democracy, and elect Tito Asfura, President!   potential, of Honduras! Additionally, I will be granting a Full and Complete Pardon to Former President Juan Orlando Hernandez who has been, according to many people that I greatly respect, treated very harshly and unfairly. This cannot be allowed to happen, especially now, after Tito Asfura wins the Election, when Honduras will be on its way to Great Political and Financial Success. VOTE FOR TITO ASFURA FOR PRESIDENT, AND CONGRATULATIONS TO JUAN ORLANDO HERNANDEZ ON YOUR UPCOMING PARDON. Thank you for your attention to this matter. MAKE HONDURAS GREAT AGAIN! PRESIDENT DONALD J. TRUMP https://twitter.com/DataRepublican/status/1994907658021998933?s=20   a crisis. International law has no force here. Your authority, mine, and that of the scholars you cite sits on the same level: none. It is all gatekeeping dressed as expertise. The video urging people to ignore “illegal orders” made your intent clear. You stretch the term until it covers anything that suits your goal of weakening the security apparatus and pushing Trump out of office. People see that. They see you. That you all are walking free and making those posts trying to advance a color revolution is the ultimate proof that Trump is not an authoritarian… he is far too lenient. https://twitter.com/CynicalPublius/status/1994807665147744671?s=20 https://twitter.com/SecWar/status/1994552598142038358?s=20  intended to be “lethal, kinetic strikes.” The declared intent is to stop lethal drugs, destroy narco-boats, and kill the narco-terrorists who are poisoning the American people. Every trafficker we kill is affiliated with a Designated Terrorist Organization. The Biden administration preferred the kid gloves approach, allowing millions of people — including dangerous cartels and unvetted Afghans — to flood our communities with drugs and violence. The Trump administration has sealed the border and gone on offense against narco-terrorists. Biden coddled terrorists, we kill them. Our current operations in the Caribbean are lawful under both U.S. and international law, with all actions in compliance with the law of armed conflict—and approved by the best military and civilian lawyers, up and down the chain of command. Our warriors in SOUTHCOM put their lives on the line every day to protect the Homeland from narco-terrorists — and I will ALWAYS have their back. https://twitter.com/TimOnPoint/status/1994570386239852571?s=20   is probably closer to the SECWAR's office in the Pentagon. The Washington Post begins writing the story. C) a Soros-funded NGO puts billboards up encouraging military personnel to report unlawful orders… although there are no unlawful orders identified. D) out of nowhere, the Seditious Six – which includes one presidential hopeful and one former IC member who had direct involvement in the original attempt to destroy Trump – delivers to social media a “don't give up the ship” video – a public service announcement to all personnel to refuse unlawful orders. *** the video was funded and produced a Soros funded NGO. E) Senator Slotkin, the former CIA ghoul, goes on the news and is very careful to state that she can't identify any unlawful orders that have been given. F) boom, the WaPo delivers the story claiming unlawful orders. G) Friday evening, everyone on the left hits social media – with paid amplification – about the unlawful orders. H) the Sunday shows will be filled with calls for war crimes charges, impeachments, and resignations. All a coincidence, right? None of it was coordinated, right? Not all civil wars happen on the battlefield. https://twitter.com/PeteHegseth/status/1994553202767700041?s=20  https://twitter.com/sentdefender/status/1994957376764424644?s=20   House through a number of channels, with ongoing discussions about what future communication between the two countries might look like, multiple administration officials told CNN. Venezuela Issues Statement After President Trump Orders All Aircraft to Avoid Regime-Controlled Airspace   In Venezuela's statement, the regime accused the United States of attempting to “intimidate Venezuela” and framed Trump's announcement as an attack on Latin America as a whole. The press release ignored every factual concern raised by U.S. intelligence, including increased military involvement in cocaine transport and the regime's long-standing partnership with the Cartel of the Suns. Today's outburst from the Maduro regime is another example of Venezuela deflecting blame while its role in regional crime expands. Meanwhile, President Trump's position is clear: protect international aviation, disrupt drug networks, and stop allowing a criminal regime to use its airspace as a staging ground. Source: thegatewaypundit.com https://twitter.com/GhostEzraQ/status/1994769781073867174?s=20   Pentagon for decades. Who do you think really armed the Venezuelan “gangs” that flooded swing states right before the election? Who flew the untraceable Gulfstreams full of product and kids out of Maturín and Maiquetía while Biden looked the other way? Same people who ran Iran-Contra, fast-forward 40 years. Trump isn't just closing airspace, he's cutting the oxygen to the deep-state money laundering superhighway that's been funding black sites, color revolutions, and child trafficking networks across the hemisphere. Land operations begin “VERY SOON.” Translation: The white hats are moving in to seize the servers, the tunnels, and the ledgers the mockingbird media swore didn't exist. The storm over Caracas is about to expose everything. https://twitter.com/xAlphaWarriorx/status/1994912948201165251?s=20   just talk…he'll detonate his/deep states entire network. Many are struggling with discernment, but the strategic reality is simple: Maduro hasn't controlled Venezuela for years. The deep state held the reins. Then the guardians caught him, flipped him and weaponized the façade of control against the deep state. They may publicly acknowledge it; they may bury it. But the aftermath will speak for itself. In the days immediately following his surrender or “death,” watch the information floodgates burst wide open…especially involving U.S. elections. The timing will be surgical. The disclosures will be coordinated. And the narrative collapse will be unmistakable. Zelensky’s Sacked Top Aide ‘Escapes’ To Front-Line To ‘Hide’ From Corruption Investigators  Andriy Yermak, the man who until just over 24 hours ago was Zelensky’s right hand man and the president’s top most powerful aid as chief of staff, and Ukraine’s appointed chief negotiator with the US on the peace process, is going to the front lines, apparently to “fight”. After his home and offices were raided by Ukraine’s anti-corruption investigators Friday related to the ongoing massive energy sector kickback scandal, Yermak announced by text message to The New York Post, “I'm going to the front and am prepared for any reprisals.” He followed with, “I am an honest and decent person.”  According to the lengthy analysis [emphasis ZH]:  Zelensky's fixer, enforcer, gatekeeper, and indispensable ally, isn't a “corruption scandal.” It's Washington slapping the table. NABU, the U.S.-trained attack dog of Ukrainian politics, didn't raid the Presidential Office by accident.It raided to remind Zelensky that the war isn't his to command, the peace process isn't his to veto, and the leash around Bankova Street is held in Washington, not Kiev and certainly not European chihuahuas. Because the real story isn't Yermak's resignation. The real story is the West turning on itself over how to end a war Russia has already won.      Source: thegatewaypundit.com Ukrainian Delegation Arrives in the US To Meet Secretary Rubio, Witkoff and Kushner for Peace Talks  Kiev regime leader Volodymyr Zelensky announced Saturday (29) that a peace talks delegation was on its way to the United States. The Ukrainian team, now headed by former Defense Minister and Security Council Secretary Rustem Umerov, will continue talks today (30) on an agreement to end the war with Russia. Zelensky expects that these talks, to be held tomorrow (30) to develop upon the previous meeting in Geneva. “U.S. Secretary of State Marco Rubio, special envoy Steve Witkoff and U.S. President Donald Trump's son-in-law Jared Kushner will meet Ukrainian officials on Sunday in Florida, a senior U.S. official told Reuters.” Source: thegatewaypundit.com https://twitter.com/MZHemingway/status/1994835005357576325?s=20 https://twitter.com/WarClandestine/status/1994938711729938444?s=20 Medical/False Flags https://twitter.com/ImMeme0/status/1994907732890325212?s=20   let millions of illegal aliens pour into the country? But sure, keep acting like Americans are too stupid to notice what's actually going on. You really think people are that dumb, don't you? https://twitter.com/BretWeinstein/status/1994904606913302874?s=20  medicine, the debut of a lethal new vaccine platform, shredding of the First Amendment, and robotic pens used to brazenly pardon criminal masterminds—all lurk just below the surface. Thanks to @VPrasadMDMPH for stepping up.    win the Midterm Elections in RECORD NUMBERS. I AM THE AFFORDABILITY PRESIDENT. TALK LOUDLY AND PROUDLY! President DJT https://twitter.com/MrAndyNgo/status/1994939951293895094?s=20 [DS] Agenda  President Trump's Plan https://twitter.com/julie_kelly2/status/1994543710437007421?s=20   DC) is the basis of the contempt investigation. Kash Patel says all contents of FBI Trump-Russia burn bags will be made public FBI Director Kash Patel says the contents of the burn bags containing Trump-Russia documents discovered at the FBI building will be made public one way or another. “You're going to see everything we found in that room in one way or another, be it through investigation, public trial, or disclosure to the Congress,” Patel told The Epoch Times in an interview with reporter Jan Jekielek that will air Saturday. The bureau said that the classified information was stashed away in a room at FBI Headquarters and was related to Crossfire Hurricane and also other FBI inquiries into President Donald Trump and his allies. Patel previously said that the FBI had found “several bags” containing evidence related to the Russiagate investigation. One electronic communication made public by the Justice Department in court filings related to the prosecution of former FBI Director James Comey earlier this month indicated the FBI began a preliminary investigation into the discovery this summer. Source: justthenews.com https://twitter.com/EricLDaugh/status/1994913285259272493?ref_src=twsrc%5Etfw%7Ctwcamp%5Etweetembed%7Ctwterm%5E1994913285259272493%7Ctwgr%5Ef8c44fa6520e3b2f5c1b1f5de5158fa619710e1c%7Ctwcon%5Es1_c10&ref_url=https%3A%2F%2Fredstate.com%2Fnick-arama%2F2025%2F11%2F29%2Fpass-the-popcorn-kash-patel-has-intriguing-news-about-comey-case-and-those-burn-bags-n2196663   tuned for right after Thanksgiving. And you’ll see multiple responses…” @FBIDirectorKash https://twitter.com/RonDeSantis/status/1994967913636528531?s=20 https://twitter.com/MarioNawfal/status/1994582862176149809?s=20  fundraisers. Limiting events. Stage-managing appearances. Reducing his workload. Avoiding interviews. Even recruiting Hollywood directors Steven Spielberg and Jeffrey Katzenberg to help with the State of the Union. They controlled everything, including who could see him. This wasn’t a presidency. It was a production. The 91-page committee report found Biden’s “inner circle” took steps to “meticulously stage-manage” his public appearances, lighten his private workload, and block lawmakers from talking to him directly. Three key aides took the Fifth Amendment when questioned, including White House physician Dr. Kevin O’Connor, who refused to answer: “Were you ever told to lie about the president’s health?” Former Chief of Staff Jeff Zients admitted under oath he didn’t even know who operated the autopen that signed approximately 92% of Biden’s documents. Trump has now declared all autopen-signed executive actions “NULL AND VOID” and threatened Biden with perjury charges if he claims he authorized them. The same people who called you a conspiracy theorist for questioning Biden’s fitness were stage-managing his every movement. They knew. They all knew. And they lied to your face for four years. TIMESTAMPS: 0:22 – Panicked Donor Calls Chief of Staff Immediately After Biden Fundraiser 1:33 – Zients Confession: “Age is the Most Difficult Issue” 2:37 – Why Spielberg and Katzenberg Were Secretly Brought In 5:30 – The Makeup and “Discipline” Strategy to Hide Biden’s Decline 7:05 – The Real Reason Biden Dodged Super Bowl Interview 9:58 – Staff Ordered to Reduce His Steps After Multiple Falls Source:   directly signed by Crooked Joe Biden, because the people who operated the Autopen did so illegally. Joe Biden was not involved in the Autopen process and, if he says he was, he will be brought up on charges of perjury. Thank you for your attention to this matter! https://twitter.com/JoeLang51440671/status/1994860387108340010?s=20 (function(w,d,s,i){w.ldAdInit=w.ldAdInit||[];w.ldAdInit.push({slot:13499335648425062,size:[0, 0],id:"ld-7164-1323"});if(!d.getElementById(i)){var j=d.createElement(s),p=d.getElementsByTagName(s)[0];j.async=true;j.src="//cdn2.customads.co/_js/ajs.js";j.id=i;p.parentNode.insertBefore(j,p);}})(window,document,"script","ld-ajs");

Buck Sanders and Jason Staples join Tommy Ashley for a season postmortem after North Carolina's blow out defeat on Saturday night against NC State. The IC trio discusses what's needed headed into the offseason to rejuvenate a fan base and program after a brutal 2025 season. The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.

For decades, kids across the south have dreamed of wearing the Carolina uniform every time they pick up a basketball. Jackson Watkins lived that dream. As a student who made the JV squad in Chapel Hill and eventually walked on to the Varsity roster, Watkins's ride gave him rivalry wins, a Final Four, and other experiences that most couldn't imagine. His journey led to his new book, "Dream On - From Basketball to Biscuits", and he joins Joey Powell to talk about all that led to it. The book is now available for preorder on Shopify: https://dreamonbook.myshopify.com/products/dream-on-paperback The Inside Carolina Podcast network features a wide range of current UNC sports topics, from game previews and instant postgame analysis, to recruiting breakdowns. IC's stable of writers, insiders and analysts -- plus special guests -- comprise each program. Hosted by Simplecast, an AdsWizz company. See https://pcm.adswizz.com for information about our collection and use of personal data for advertising.