Podcast appearances and mentions of jeff why

Craig Peterson shows up again to tell Jeff WHY he should stay away from Windows PCs.

Dave Brat show up and tells Jeff WHY eggs are getting cheaper... FINALLY!

Patrick answers listener questions about receiving communion on the tongue, what to do when you see non-Catholic's taking communion, is it okay to believe in aliens, and why doesn't the Gospel of John refer to the transfiguration? Jessie - I befriended a homeless person who is mental ill but has a lot of money. What can I do for him? John - The Eucharistic minister would not give me Jesus on the tongue. I also heard something about diminishing the Eucharist to break down the Catholic Church, do you know where that reference would have been from? Normand - 1 Cor 11: 27-29. I see a lot of people who are not practicing Catholics take communion at weddings and funerals. Is this a problem in the Catholic Church? Alysia (email) – Is a Do Not Resuscitate (DNR) in line with the Catholic faith? Pat – Why do we put our hands together when we pray? Luke 11-years-old - Is it okay to believe in aliens and the big bang theory? Wayne - Do the laity have the right to receive on the tongue if they want? Laura - I use a Kleenex to cover my hand when receiving the Eucharist Ruben - Communion on the Hand: I got a sign that reinforced my opinion that the communion on the tongue is the best way to receive Jesus. Jeff - Why doesn't the Gospel of John talk about the Transifguration?

Watch the video!https://youtu.be/kXVtg2cRFDkPost-WWDC-Keynote Recovery BluesNew Hardware AnnouncementsiOS 17 and iPadOS 17 PreviewwatchOS 10 PreviewtvOS, Audio, Home PreviewsBrett's Sites: Apple's Preview PagesJeff's iTip: Start Using Widgets Now!Jeff: Why lawyers will love iOS 17 and iPadOS 17Apple: iOS 17 PreviewApple: iPadOS 17 PreviewApple: watchOS 10 PreviewBrett's Sites: Apple has “Preview” pages on its website - simply visit www.apple.com and hover over the tabs at top, and look for the “Preview” link to more of what they are planning. Jeff's iTip: Use widgets now on your iPhone and iPad! They are going to get better and show up in more places very soon. Support the showBrett Burney from http://www.appsinlaw.comJeff Richardson from http://www.iphonejd.com

Google is No Longer Supporting These Five-Year-Old Devices. Google ending Works with Nest & Dropcam support, Nest Secure owners getting free ADT system. The Fitbit-to-Google account migration will start this summer. Google Home's latest update provides more control over your smart appliances. Google confirms pricing plans for NFL Sunday Ticket on YouTube TV. Discover more than 800 free TV channels with Google TV. The Unintended Consequences of Internet Regulation. The importance of disclosure in generative AI. 'We have to move fast': US looks to establish rules for artificial intelligence. Create AI by describing it. Use AI to create short-form video. Get Your Kids to Love Reading with Choose-Your-Own Adventures, powered by GPT-4! Substack unveils the product that got it banned from Twitter. Instagram Founders' News App Artifact Adds 'Reputation Scores' and Comments. Why progressive lawmakers are fighting against a TikTok ban. TikTok sister app Lemon8 surges in U.S. Samsung to cut chip production as profits plunge by 96%. PC market faces another inflection point. Mass Layoffs and Absentee Bosses Create a Morale Crisis at Meta. Twitter reveals some of its source code, including its recommendation algorithm. Google rolling out Android 14 Beta 1 for Pixel phones. Pixel 7 April update fixes Bluetooth unpairing, and improves Macro Focus. Google is working on 'Find My Device' feature even when the phone is turned off. Google Will Require Android Developers to Make It Easier to Delete Your Account Data. Android devices can now automatically archive little-used apps. Google releases 'Cross-Device Services' on Play Store, which will power Chromebook app streaming. Google prohibits personal loan apps from accessing user photos and contacts. Picks: Stacey - Homey Hub. Jeff - Why are news outlets putting their podcasts on YouTube? Ant - I'm Jealous of #Hardhead. Jason - A deck of cards. Hosts: Jason Howell, Jeff Jarvis, Stacey Higginbotham, and Ant Pruitt Download or subscribe to this show at https://twit.tv/shows/this-week-in-google. Get episodes ad-free with Club TWiT at https://twit.tv/clubtwit Sponsors: Melissa.com/twit meraki.cisco.com/twit

Google is No Longer Supporting These Five-Year-Old Devices. Google ending Works with Nest & Dropcam support, Nest Secure owners getting free ADT system. The Fitbit-to-Google account migration will start this summer. Google Home's latest update provides more control over your smart appliances. Google confirms pricing plans for NFL Sunday Ticket on YouTube TV. Discover more than 800 free TV channels with Google TV. The Unintended Consequences of Internet Regulation. The importance of disclosure in generative AI. 'We have to move fast': US looks to establish rules for artificial intelligence. Create AI by describing it. Use AI to create short-form video. Get Your Kids to Love Reading with Choose-Your-Own Adventures, powered by GPT-4! Substack unveils the product that got it banned from Twitter. Instagram Founders' News App Artifact Adds 'Reputation Scores' and Comments. Why progressive lawmakers are fighting against a TikTok ban. TikTok sister app Lemon8 surges in U.S. Samsung to cut chip production as profits plunge by 96%. PC market faces another inflection point. Mass Layoffs and Absentee Bosses Create a Morale Crisis at Meta. Twitter reveals some of its source code, including its recommendation algorithm. Google rolling out Android 14 Beta 1 for Pixel phones. Pixel 7 April update fixes Bluetooth unpairing, and improves Macro Focus. Google is working on 'Find My Device' feature even when the phone is turned off. Google Will Require Android Developers to Make It Easier to Delete Your Account Data. Android devices can now automatically archive little-used apps. Google releases 'Cross-Device Services' on Play Store, which will power Chromebook app streaming. Google prohibits personal loan apps from accessing user photos and contacts. Picks: Stacey - Homey Hub. Jeff - Why are news outlets putting their podcasts on YouTube? Ant - I'm Jealous of #Hardhead. Jason - A deck of cards. Hosts: Jason Howell, Jeff Jarvis, Stacey Higginbotham, and Ant Pruitt Download or subscribe to this show at https://twit.tv/shows/this-week-in-google. Get episodes ad-free with Club TWiT at https://twit.tv/clubtwit Sponsors: Melissa.com/twit meraki.cisco.com/twit

Google is No Longer Supporting These Five-Year-Old Devices. Google ending Works with Nest & Dropcam support, Nest Secure owners getting free ADT system. The Fitbit-to-Google account migration will start this summer. Google Home's latest update provides more control over your smart appliances. Google confirms pricing plans for NFL Sunday Ticket on YouTube TV. Discover more than 800 free TV channels with Google TV. The Unintended Consequences of Internet Regulation. The importance of disclosure in generative AI. 'We have to move fast': US looks to establish rules for artificial intelligence. Create AI by describing it. Use AI to create short-form video. Get Your Kids to Love Reading with Choose-Your-Own Adventures, powered by GPT-4! Substack unveils the product that got it banned from Twitter. Instagram Founders' News App Artifact Adds 'Reputation Scores' and Comments. Why progressive lawmakers are fighting against a TikTok ban. TikTok sister app Lemon8 surges in U.S. Samsung to cut chip production as profits plunge by 96%. PC market faces another inflection point. Mass Layoffs and Absentee Bosses Create a Morale Crisis at Meta. Twitter reveals some of its source code, including its recommendation algorithm. Google rolling out Android 14 Beta 1 for Pixel phones. Pixel 7 April update fixes Bluetooth unpairing, and improves Macro Focus. Google is working on 'Find My Device' feature even when the phone is turned off. Google Will Require Android Developers to Make It Easier to Delete Your Account Data. Android devices can now automatically archive little-used apps. Google releases 'Cross-Device Services' on Play Store, which will power Chromebook app streaming. Google prohibits personal loan apps from accessing user photos and contacts. Picks: Stacey - Homey Hub. Jeff - Why are news outlets putting their podcasts on YouTube? Ant - I'm Jealous of #Hardhead. Jason - A deck of cards. Hosts: Jason Howell, Jeff Jarvis, Stacey Higginbotham, and Ant Pruitt Download or subscribe to this show at https://twit.tv/shows/this-week-in-google. Get episodes ad-free with Club TWiT at https://twit.tv/clubtwit Sponsors: Melissa.com/twit meraki.cisco.com/twit

Google is No Longer Supporting These Five-Year-Old Devices. Google ending Works with Nest & Dropcam support, Nest Secure owners getting free ADT system. The Fitbit-to-Google account migration will start this summer. Google Home's latest update provides more control over your smart appliances. Google confirms pricing plans for NFL Sunday Ticket on YouTube TV. Discover more than 800 free TV channels with Google TV. The Unintended Consequences of Internet Regulation. The importance of disclosure in generative AI. 'We have to move fast': US looks to establish rules for artificial intelligence. Create AI by describing it. Use AI to create short-form video. Get Your Kids to Love Reading with Choose-Your-Own Adventures, powered by GPT-4! Substack unveils the product that got it banned from Twitter. Instagram Founders' News App Artifact Adds 'Reputation Scores' and Comments. Why progressive lawmakers are fighting against a TikTok ban. TikTok sister app Lemon8 surges in U.S. Samsung to cut chip production as profits plunge by 96%. PC market faces another inflection point. Mass Layoffs and Absentee Bosses Create a Morale Crisis at Meta. Twitter reveals some of its source code, including its recommendation algorithm. Google rolling out Android 14 Beta 1 for Pixel phones. Pixel 7 April update fixes Bluetooth unpairing, and improves Macro Focus. Google is working on 'Find My Device' feature even when the phone is turned off. Google Will Require Android Developers to Make It Easier to Delete Your Account Data. Android devices can now automatically archive little-used apps. Google releases 'Cross-Device Services' on Play Store, which will power Chromebook app streaming. Google prohibits personal loan apps from accessing user photos and contacts. Picks: Stacey - Homey Hub. Jeff - Why are news outlets putting their podcasts on YouTube? Ant - I'm Jealous of #Hardhead. Jason - A deck of cards. Hosts: Jason Howell, Jeff Jarvis, Stacey Higginbotham, and Ant Pruitt Download or subscribe to this show at https://twit.tv/shows/this-week-in-google. Get episodes ad-free with Club TWiT at https://twit.tv/clubtwit Sponsors: Melissa.com/twit meraki.cisco.com/twit

Patrick answers listener questions about novenas, how does the soul suffer in hell if there is no physical body, and he stresses the importance and responsibility of fulfilling our Sunday obligation Dan - What is the power of the novena? What is a novena? Jeff - Why are diocese inconsistent when it comes to the sin of missing Mass Marie - What should I say in a letter asking to take down a Gay Pride Board in the children's section at my local public library? Joseph – I turned on my radio 30 seconds before you mentioned something that really helped me and was an answer to my prayer. Relevant Radio is great! Chris - How will the soul feel suffering and/or joy after we die without having a physical body? Mike - I denied a friend, who had an abortion the ability, to stay at our house. Was that right of me to do? Nick - What is a reasonable effort to go to Mass? Patrick stresses the importance and responsibility of fulfilling our Sunday obligation Leo - My sister is dying right now but I don't feel anything it. She treated her kids badly, which I am upset about it. What should I do?

Al sat down with Dr. Jeff Rouse during a recent trip to Scottsdale! Jeff was teaching "Airway Prosthodontics" concurrently with the course that Al was taking and they had a chance to catch up an all things airway! Jeff's first job might surprise you! How COVID (temporarily) killed in person CE and what the folks at Spear learned from it How Frank Spear changed Airway Prosthodontics for Jeff Why the best airway team members have a personal connection to airway problems "Airway Aware" and "Airway Directed" When a grinding appliance is actually an airway appliance? Are airway problems a modern phenomenon? Who are the best people in the world according to Al? Some links from the show: Airway Prosthodontics Spear Online

EPISODE NOTES In this episode, Jeff McMahon, Personal Transformation Advisor, talks about how he helps busy entrepreneurs create a total body transformation program that meets the hectic demands of life and work. He also gets into how and why you should prioritize fitness and his unique approach to fitness. Here’s a sampling of what this episode offers … [01:09] - Jeff’s background. [05:13] - The challenge of keeping up with your fitness as an entrepreneur. [06:39] - Why you should care about your fitness as an entrepreneur and how Jeff helps entrepreneurs achieve their goals. [09:30] - Jeff’s recommendations for basic fitness equipment to have. [13:00] - Jeff’s unconventional approach to fitness. [15:00] - The importance of Nutrition and Mindset. [19:00] - The fitness needs of men at different stages of their lives. [25:16] - How Jeff works on his personal relationships and how they impact business. [32:10] - Who Jeff works with and some of Jeff’s well known entrepreneurial clients. [34:47] - Question for Jeff: Why did God create Jeff? [35:19] - Question for Jeff: What are you reading right now that is helping you grow? [36:02] - Question for Jeff: What is your favorite thing to do with your boys? [36:47] - Question for Jeff: What are you most grateful for? QUOTES: “You’re never going to gain or lose weight based on working out … Working out makes you stronger, look better at whatever weight that you’re at, but it won’t get you to that weight unless you’re doing the proper nutrition.” “It’s not about getting a six-pack in six weeks, it’s about being healthy and making the transition so you find a rhythm in your life so that you can do this for the rest of your life.” “Anyone can find time for fitness. You have to just make the time for fitness.” USEFUL RESOURCES https://tinyurl.com/ResistanceBands1  https://tinyurl.com/Dumbbells1  https://tinyurl.com/ThePurseStringsEffect  www.totalbodyconstruction.com  CONNECT WITH JOHN Website: https://www.thejohnhulen.com  Instagram - https://www.instagram.com/johnhulen  Facebook - https://www.facebook.com/johnhulen  Twitter - https://www.twitter.com/johnhulen  LinkedIn - https://www.linkedin.com/in/johnhulen    EPISODE CREDITS Intro music provided by Jeff Scheetz https://jeffscheetz.com/ Outro music provided by Tony Palacios https://www.instagram.com/tonytonedog/  

Jeff discusses a deleted scene he’s offering this week from his upcoming book Netminder (Codename: Winger #4). He also recommends The Queer Creative Podcast. Will and Jeff discuss the second season of Netflix’s She-Ra and the Princesses of Power as well as Pose, which has just arrived on Netflix ahead of the new season coming to FX in June. Jeff reviews Queer as a Five Dollar Bill by Lee Wind. Gail Carriger talks to Jeff about her new novel, The Fifth Gender and some of the interesting stories about its creation. They also talk about how Gail went from archeology to writing romance, her process for world building and her travel podcast called The 20 Minute Delay. Complete shownotes for episode 189 along with a transcript of the interview are at BigGayFictionPodcast.com. This interview transcript is sponsored by Dreamspinner PressDreamspinner Press is proud to publish Hank Edwards and Deanna Wadsworth’s new book Murder Most Lovely. Check it out, and all the new mystery and suspense titles from your favorite authors like Amy Lane, KC Wells, Tara Lain, and Rhys Ford, just to name a few, and find a new favorite author while you’re at it. Go to dreamspinnerpress.com for everything you want in gay romance. Jeff: Welcome, Gail, to the podcast. Gail: Hello. Thank you for having me. I’m super excited to be here. Jeff: I’m so glad we finally got you on the show because I’ve been, you know, reading since back with “The Sumage Solution” and it’s like, “We gotta get Gail on. We need to get Gail on.” Gail: I am delighted. I am a devoted listener and so I’m quite honored to finally get to be here. It’s great. Jeff: And you’ve got a book coming out or you’ve just had a book come out actually, “The 5th Gender” just released. Gail: I did. Yes, “The 5th Gender,” it’s my like crazy, ridiculous, silly, happy yet cozy murder mystery on a space station with an alien with five genders and tentacles and purple. Jeff: You don’t often get cozy mystery space station together in one package. Gail: It is…it’s great. It was totally one of those spontaneous, I had like a strange thought/dream/idea to do this. And a bunch of us were joking on Twitter about the craziest mashups of genres we could come up with and somebody was like, “Barbarian noir,” and so on and so forth. And I was like, “Well, I wanna do space station, cozy mystery.” And then I started thinking about it and then it happened. Then I was like, “Oh, okay, I’ll write it, I’ll write it.” I was supposed to be writing something else, of course. But sometimes I succumb to the lure of the ooh, shiny. Jeff: And it was a purple shiny too. So how could you resist that? Gail: I could not. And he’s adorable, the alien character. And I, you know, I have a background as an anthropologist. I have an archaeology…couple of archaeology degrees. And so I just love the way if you’re doing an alien character, you can comment on human social structures and culture and interactions. And so I might’ve had a little too much fun with that. Jeff: Well I was actually gonna get into that. I’ll hold that. Because we should at least tell folks, because I want to talk a little bit more about the origin story on this because you wrote about it. So just like, “I had this idea in the middle of the night, and then I tweeted it, and then it was a story,” which I love, but then there’s the fact that you went away to a retreat and worked on it and had to talk to other people about it while you were writing it. Gail: Yes. So for those…I should preface this by saying that for those who don’t know, I have two names I write under. So I write under Gail Carriger and I write under G. L. Carriger and the G. L. stuff has a much higher heat level. So it’s super sexy. And this book, “The 5th Gender” is a G. L. book. So warning for anybody who doesn’t like nooky because one of the things I realized through the course of that particular writing retreat was that if you’re writing about a species with five genders, human curiosity wants to follow them into the bedroom to see what it’s like down there. And so I thought about trying to kind of clean it up a little bit and it just…it didn’t work. So I was like, “Okay, we are going into that realm.” So I was supposed to go on this retreat and write something else entirely, and instead I just spent the entire week writing this book. And one of the funniest stories from that was me being like, “Oh shoot, what does alien jizz taste like?” Because we all know, at least we do if we’ve been reading my San Andreas Shifter series that wizard or mage jizz is fizzy and werewolf is spicy. And I was like, “Well, what do aliens taste like?” And this meant that I literally had to go and you’re never…on a retreat, you’re never supposed to disturb the cooks in the kitchen. But I was like, “If there was ever a question for cooks, this is it.” There is a crazy author running into the kitchen in the middle of them making shepherd’s pie and being like, “Oh, you guys, what does alien jizz taste like? Debate.” So we had a long debate about it and we finally decided, and you’ll have to read the book to find out. Jeff: Yeah, I wasn’t gonna ask you to spoil that, but I do have to know what exactly did the cooks make of this question? Gail: The cooks were quite game actually. I think they were pretty charmed because normally like they’re doing their art form and we’re doing our art form and never the twain shall meet until meal times. So it’s really rare for one of the authors to actually want the cooks’ help on something. So I think they were kind of pleased to be asked. Jeff: That’s very cool because some of them might have been like, “I’m sorry, what?” Gail: Oh, they know what I write. We’ve been going for a long time with the same cooks for a while, so. Jeff: So this group knew you so they weren’t necessarily surprised by… Gail: No. Well, it was a little out of the blue. I haven’t been writing the super sexy stuff for very long. Like normally my questions are like, “What’s the most ridiculously named, you know, Victorian dessert you can think of,” kind of thing. But yes, it was a little different from my usual questions. Jeff: And tell us what this book is about, this cozy mystery on a space station. Gail: Well, the tagline is an alien race with no word for murder has a murderer aboard their spaceship. And essentially the galoi are the aliens in question. And they are these purple…they’re these adorable sort of purple tentacled kind of, you know, High Elf, slightly looking alien creatures. And they are super isolationist. And the only thing that humans know about them is occasionally they will kick one of their genders. It’s always as one of the examples of the fourth or fifth genders and they’re kicked off and they’re in exile, and those galoi, which is the name of this alien race, go and live amongst humans. And humans actually adore them because they think they’re like sweet and cute and adorable. And they have no…they’re pure exiles. So they have no national allegiance, they have no planetary allegiance. And so they make really great attaches. They’re kind of really kind of comforting and lots of different alien races like to be around them. So they often become attaches to like ambassadors and stuff. So a lot of space stations….space stations consider it really lucky if they get one of these. And the main character, Tristol, he’s one of these aliens and he has a mad crush on the human security chief/detective that’s onboard the space station named Dre. But he doesn’t really get kind of like human flirtation and courting rituals. So he’s sort of…the book sort of starts with Tristol trying to figure out what cats are and why you would wanna keep them as a pet because he’s been asked by some human friends to cat sit. And then, of course, the cat escapes and hijinks ensue on the space station because what happens when the cat gets into zero gravity. Nobody wants to find that out. Anyway, and then the galoi are like super xenophobic, so they never reach out to humans. And then suddenly a galoi ship approaches his space station, which is crazy in many, many ways because they shouldn’t be approaching a space station that has an exile aboard it and they never talk to humans anyway. And they have this incredibly complicated non-pronoun language that kind of indicates status and has to do with all of these different genders. And so the humans are kind of panicking and freaking out. They don’t want a war. They don’t know what’s going on. And the spaceship basically says, you know, “We have a murdered galoi and we don’t know what to do. We don’t have security, we don’t have murder investigations. We don’t. So we came to you, violent humans, to figure this out for us.” And of course Dre, the human love interest is the detective. So he and Tristol have to team up because he needs Tristol’s help to explain how the galoi work. And so the two of them gonna figure out who done it and that’s basically it in a very large nutshell. Jeff: How did you go about creating the galoi? I mean, five genders, no term for murder. There’s like so many things that kind of click into this. Is there like…? Gail: I just, so like I said, I have an anthropology background. I mean, archaeology is blank, so obviously the biology and skeletal structures and things is what I mostly studied via anthropology, but you get a lot of like gender studies and cultural representations of gender and all that sort of thing as part of an education in the United States if you do an archaeology degree. And so it’s always been super, super fascinating to me. I have a minor in classical mythology with a focus on gender. It’s just something that has interested me. It’s really hard to tease out in the archaeological record. It’s prone to misinterpretation by archaeologists and historians and anthropologists. So there’s a sort of storied history with our own relationship from a scientific perspective with understanding gender. And so I just took a lot of that both kind of my education and, you know, how the world now is changing. I spent far too much time on Tumblr, so I have a lot of like non-binary and gender fluid and gender queer fans. And so I’ve just been kind of reaching out to friends and acquaintances. One of my best friends in the world is a bioethicist and a medical ethicist. And so she deals with training doctors in how to talk to people appropriately about gender. And so I’ve had all this sort of stuff messing about, and I was like, “Well, a way for me to explore this and have this kind of conversation with myself and the world is through an alien lens.” And so I just…I love thought experiments, and I was like, “So what if we have a race with five different genders and how would their language evolve? How would their culture evolve? How would they treat each other?” Like all of these, you know, archaeological things to think or anthropological things to think about. And then how would humans, even future humans, react when encountering that? And so that’s kind of where the conception started. And then I just made them purple because I like purple. Jeff: Why not? I’m a big purple fan too. Was there a lot of research kind of building this? Gail: Yeah. I actually have multiple blog posts that either I’m releasing them right now or I’ve just released them recently, speaking from the past into the future. But I have a bunch of blog posts about like a bunch of the research that I did and like some book recommendations and stuff like that, both from a fictional perspective and a nonfictional perspective and different blogs and stuff like that. But I like that. I like researching a lot. I try not to rabbit hole too much because the point is to write the actual book. So mostly what I did is I did that intensive week where I sort of just vomited forth this whole book. And then I went back and like teased it apart and looked into different…almost as…I almost treated it a little bit as if it were a nonfiction piece to go back and see what sources do I need to look up, what like different pronoun terms might be being used in hundreds of years, you know, by humans. That sort of thing. And it’s…since both the humans involved… I try to be complex in my races, whether they’re werewolves or aliens in that like…and to not either dystopian or utopianise either race, either humans or aliens. So both races still have issues. Both are still dealing with how the cultures have evolved and all of that sort of thing. So I’m not setting the galoi up as like the perfect model of a possible future. They have a different evolution, a different model. And they’re merely a vehicle for which we can examine perhaps some of our own biases and prejudices now. And that’s getting very, very serious because mostly what I want my books to do is make you happy and cheerful and be excited, delighted. And if it makes you think a little, that’s great. But really I just want to make everybody happy and hopefully Tristol will do that because he’s delightful. I love him. Jeff: What kind of, I guess, beta reading did you do to see how your various fans handle the gender discussion? Gail: Well, I have trans and gender queer and gender bending characters already, both in my main universe and in my traditionally-published books and in all of my…like my independent and my self-published works and in my novellas and stuff. Some of the main characters, some of them side characters. And so I know that they’re open to it, and I also know that the one that, you know, for lack of a better term, I have like a queer-centered, progressive kind of comfort food brand or business model or whatever, however you wanna explain it. And so I feel like most of my super fans are gonna be excited because what they want from me is that comfort, is that sort of upbeat, fun, slightly fluffy, slightly thoughtful, but ultimately, you know, everything’s gonna be all right. I’m never gonna depress you. There’s never gonna be like scenes of torture. It’s never gonna be angsty, you know, all of those things. It’s always gonna be delicious, I guess. Jeff: I like that as a term for a book. That’s just really fun. Gail: Yeah. It’s just gonna be tasty. Yeah. So they know that and that’s the part that they trust and generally I feel like they’re pretty open minded about how I’m gonna go there and explore that. I don’t think I would’ve done this book, you know, five or six years ago because I wasn’t sure. I had to kind of test the waters with the San Andreas books and some of the other stuff. But I think they’re pretty open to it. I don’t know. You never know. We’ll see how everybody reacts. Yeah, so I mean, and I have beta readers and some of them have read it. I was more careful with this book in making sure that like I had sensitivity, what I call delicacy readers. So people within kind of the gender nonconforming community, again, for lack of a better term. That was more important to me really. I don’t wanna offend, although, you know, everybody’s opinion is their own and everyone is entitled to it. So I’m sure if you come to any book with the idea of being offended, you’re probably going to be unfortunately. So, but I did put essentially a naked purple dude on the cover as a kind of like, “Be aware, there’s gonna be sex in this book. We’re gonna go there. We’re gonna go far out there.” Jeff: It’s cozy with sex and it’s funny and it’s sci-fi. It’s got a little bit of everything in it. Gail: Exactly. Jeff: Do you think you’ll revisit this later as like as a continuing series? Gail: I’d love to. Actually, I have another murder mystery and like I don’t consider myself like a mystery writer at all, but I have this thing as a writer where I don’t write a book until I’ve had what I call the epiphany, which is I need to actually see a scene with characters in dialogue. And it might not necessarily be the first scene or whatever, but until I see that I have that crystal moment, I don’t feel like I can write the book. So I have a lot of books that I’d like to write, but I’ve never had the epiphany with. So they’re just sort of sitting there. And I’ve had an epiphany for a second book in this series with Dre investigating another murder and Tristol still there and everything. But I don’t know how people will receive this one, so I don’t know if I will write that one, but it’s definitely there percolating already. So it’s a possibility. Jeff: It’s a possibility. Gail: Yeah. And the universe on the whole, because it is a science fiction universe, actually does have another, of all things, young adult series that’s set at it that’s kind of been on the back burner for a really long time which kind of has nothing really to do with this series except that the same conceits in terms of faster than light travel. And human…like colonization and planetary evolution are the same. And there’s like a couple of crossover alien races, but that’s about it. But it is the same sort of basic far future. Jeff: If you’ve got the universe, you might as well keep using it. So you don’t have to just keep reinventing the wheel. Gail: Precisely. Yes. That’s my feeling. Jeff: What do you hope readers take away from this romp? Gail: Well, like usual, I just want them to be like… My favorite thing is somebody writes to me and says, “You either humiliated me because I was laughing loudly on public transport,” and I’m like, “Yes.” “You kept me up all night.” “Yes.” Or, “You just left me with a big smile.” So that’s really what I genuinely want is a big smile on people’s faces. But it would be nice if people who read it thought a little bit about…a bit more about gender and how we intimately link biological sex with gender and that perhaps that’s not necessarily the…I don’t know, ethical thing to do – that perhaps gender is in fact a social construct. Or cultural construct. It’s something that anthropologists just accept. Like if you’re an anthropologist, you just accept that as a fact. Like we know, we have seen all of these different ancient and modern races or cultures with varying different interpretations of genders and it just…I don’t think it would ever occur to an anthropologist to like not be like, “Yes, gender is cultural,” but it seems that in the world today that isn’t an accepted principle. And so I guess, if anything, I want people to kind of get it, to maybe think a little bit about pronoun use and all that sort of stuff, I guess. Jeff: Now, as both Gail and G. L., you run across a lot of genres. You’ve got your urban fantasy, you’ve got some paranormal. Now you’ve got cozy mysteries in space. Comedy definitely cuts across all of them. Is there a genre you like most? Gail: I would say I have wheelhouses more than anything else. So there’s a podcast called “Reading Glasses” that talks about as readers we tend to have wheelhouses and if you read heavily in romance, you define those often as tropes. You know, like, “I like the enemies to lover,” or whatever. But a wheelhouse kind of has other things. So, and I would say that there are definitely wheelhouses I gravitate to. So I always write the heroine’s journey. I never write the hero’s journey regardless… Again, this is the gender thing, right? Regardless of the biological sex or stated gender of my main character, they’re always heroines’ journeys because a heroine’s journey, it doesn’t matter who’s undertaking it. So I would say that is one of my things. I always do ‘found family’, and I realized recently I had this big revelation that one of the reasons I strongly gravitate to reading gay romance in particular is because found family is a really popular trope within gay romance for obvious reasons because if you come to the queer community, it’s usually partly found family that brings you there because real family rejected you, at least often did when I was younger. So yeah, and I just love that as a trope, for lack of a better word. And so I have found family in my books all the time. I tend to have extremely strong female main characters except when I’m writing gay romance, of course. Yeah, and lots of queer. I was thinking recently that a slogan I really embrace would be queer comfort because I feel like that’s kind of in all of my books even the books that have heterosexual main couples. It’s really hard. At this juncture, I guess you could say that I trust my readers enough to relax and just write what moves me. I wouldn’t have written this book if I didn’t think at least some of them would enjoy it. I mean, what a privilege and kind of a blessing and a joy to get to do that. But it has been 10 years. So it did take a while. Jeff: And you mentioned that you’re not known for mystery, certainly. So you’ve taken this turn now to at least explore it once. Are there other things out there like, going after and trying to write a mystery, that are still things you want to do, things you’re looking at towards the future? Gail: Absolutely. There’s always… Like I adore high fantasy. Obviously, I’m really into world building. And so like I have a young adult high fantasy. It’s actually techno fantasy, kind of like the Pern books or “Darkover.” And so, you know, I’d like to do that. There’s a bunch of stuff that I kind of am excited and interested, and I’m a pretty voracious and pretty wide reader. So I think that makes you, generally speaking, a relatively wide writer. I think it’s unlikely I would ever break the trust contract that I have with my reader base and write anything dark. I certainly would never write anything gritty or gruesome. I don’t like to read that, so I’d never write it. And I think I’m out of my dark phase now that I have left high school. I don’t do the really kind of dark or angsty stuff. I was thinking about contemporary recently actually. And I don’t think I could write contemporary. The moment I start to think about writing something that’s just a contemporary romance or like women’s lit or even something, you know, Heaven forfend, like proper lit fic, it immediately just goes fantastical. I can’t, I have to inject. And if I were to describe myself as anything, it is, you know, science fiction and fantasy rooted, I like the world building a lot. And so I think it’s unlikely that I’ll ever write something that doesn’t have at least that as part of the component. Jeff: So how did you go from studying archaeology and getting these degrees to now becoming full-time author, writing all these books? What was that path? Gail: Oh my goodness. So I’ve two master’s degrees and I was working on my PhD and I always thought I would be an academic. I genuinely love archaeology. I’m one of those incredibly lucky people who left one career that she adored for another career that she adored. So, you know, tragedy of choice. And I was about to do my defense and I was about two years out which would have been my thesis years finishing my PhD. And I always wrote. I just grew up on what essentially amounted to kind of like a hippie commune kind of thing, and surrounded by artists. And the only thing I had learned really from that is that artists never make any money. And so being an author was really a bad idea. So I was like, “Okay, I’ll be an academic because, ooh, profitable.” At least it’s quasi reliable, right? But I always wrote, I just had that need. It’s kind of like breathing or something. And I figure if I write, I might as well submit. And so I was submitting, writing and submitting. And then I wrote “Soulless” as kind of a challenge to myself. I’m a bit of a perfectionist. I have a propensity for rewriting things over and over and over a million times and never actually finishing anything. And so “Soulless” was like, “You will take six months, you will write this weird book.” This was during the paranormal romance and urban fantasy bubble of the late ’90s, early 2000s. And I was like, what I really want from…I want a bunch of things, right? I want women to write funny stuff in genre, commercial genre. And that’s pretty rare. Most of the writers I knew who wrote funny stuff were like Terry Pratchett, Christopher Moore, Jasper Fforde, like a bunch of dudes. And I was like, “Where are my ladies writing funny? Where’s my urban fantasy set in a historical time period?” You know, I wanted all of these things and nobody was writing it. And finally I was like, “Well, that means I have to.” Jeff: Take the challenge. Gail: Take the challenge. And I really did write it as a challenge. And “Soulless” is a mashup. It tends to be what I write, obviously. I mean, I’m here talking about, you know, space, cozy mystery romance. So I obviously like mashing up things. And so “Soulless” is steampunk, urban fantasy, comedy of manners, romance. It’s a bunch of these different things. And I was like, no one will buy this because I had been in and out of the publishing industry and submitting short stories and I was like, “This…it doesn’t have a place in the market. There’s no shelf it sits on, like, no one’s gonna buy this. But I wrote it so I might as well send it out.” And I had one of those slush pile telephone calls from New York where they like…within a month somebody wanted to buy my silly little bit of fluff. And I was like, “No, you’re joking.” And so “Soulless” was a slow burn. It hit the market and it was really word of mouth. The librarians and the independent bookstores were like behind me 110%. They just loved this crazy little book. And I think it was mostly the funny, but you know, super strong heroine and, you know, like gruff, overly emotional werewolves and queer characters from the get go. And it just appealed to, you know, a kind of segment of society. So I was right about to do my defense when “Changeless,” my second book, hit the hit The New York Times and that kind of seed changed everything. It changed marketing, it changed how much money New York was willing to offer me and my partner at the time was like, “I make enough money to support us. Why don’t you see if this…why don’t you take a break from academia and see if this writing thing works?” And I did and I haven’t been back. Jeff: Well done. Ten years on. Gail: Yeah, a lot of it’s serendipity. And a lot of it is good friends. And then a lot of it was also like, I am super…I’m an archaeologist. Archaeologists are like the organizers of anthropology departments. You know, we’re logistics, we get large groups of people into foreign lands and then make them shovel dirt around, you know. We feed them and house them and blah, blah, blah. You know, we’re big on spreadsheets and organizing. So I already had that kind of part of my personality that I think not a lot of authors have. And so when I was successful, I was ready to be like, “Okay, let’s figure out how many books I can write in a year. Let’s figure out, you know, like… I like trad, but maybe this independent publishing thing is interesting. Let me go research that and experiment with that. You know, let’s try this thing.” I’ve always been like that. Even with my traditional publishers, like they would be like, “You sell really good in eBooks.” And I was like, “That’s because I have romance readers.” And they were like, “How do you feel about maybe doing this strange BookBub thing?” And I was like, “I think that’s a great idea. Why don’t we do that?” You know, it’s like I am game. So I think that has also helped is I’ve always been willing to take a risk, partly because I have a safety net. It’s like I can always go back to being an archaeologist. That’s fun too. Jeff: What’s your overall process? I mean, it sounded like, if I understood from our “The 5th Gender” discussion, it almost sounded like you did the first draft of that book at the retreat. Gail: Yeah. I work really well, it turns out, in a competitive environment. I didn’t realize, but if…I really am one of those writers who I’m social in terms of I like to sit across from somebody at a cafe and just type and just the act of having another writer or a bunch of writers around me also typing is really helpful to me. And part of it is kind of looking over and being like, “How many words have you done? Oh shoot.” And then just typing some more, you know. But yeah, so I do this one retreat every year and I know I can do 40,000 words at that retreat, which is either one novella or most of one of the G. L. books. So I usually sort of get prepared ahead of time with that preparation is writing the first 10,000 or just get…I’m an outliner, so I’ll get all the outline ready. I’ll get all the world building ready. And once I hit the ground there, I can just turn out a bunch of words and that’s great. I try to do a couple of other kind of long weekend baby retreats. I’d love to find other week-long retreats. But the style that I like is pretty rare. And the style that I like is just a bunch of writers writing and no workshops or critiques or anything. So I do that and then most of the rest of the time I am not somebody who can handle multiple projects. I learned that about myself the hard way. So I have to be working on one book and then close that book out and then move to another one. And so if it’s an independent project, what I’ll often do, so if it’s something that I’m gonna be self-publishing, I’ll often write the whole thing on a retreat or over the course of a couple of months. And then just put it to bed and then focus on incoming copy edits or a proof pass or writing a completely different project, and let it sleep if I can. I find that that marination really helps. And then I’ll go back and do a reread. And I’m a multiple editor. I think a lot of comic writers have to be because I do passes for like different kinds of comedy. So I’ll do like a word play pass and then I’ll do a sort of a slap stick pass. And then I’ll do like rule of three descriptive passes to try and get as much different kinds of humor back into a book as possible. And so, and then I have an alpha reader or two and they read before it goes either into my New York editor or off to my beta readers. And then I actually hire and use a developmental editor for my independent stuff as well probably because that tends to lean more romantic. And when I first started writing it, I didn’t really think of myself as a romance author. So I wanted to make sure that I was getting kind of the beats right for romance. So I have an editor who specializes actually in gay romance, who reads all of my romances and gives me feedback. And then it goes to beta readers for the Parasol-verse in particular because they’re like, they’re 25 books in that universe and there’s lots of crossover characters. So most of my beta readers are actually just super fans who are obsessed with the universe and have written me like either critical letters about mistakes that I made in terms of like getting character names wrong or eye colors or something. And usually I’ll be like, “You, would you be interested in being a beta reader?” Jeff: Right. Put those people to work. Gail: Exactly. I was like, “If you’re going to do this anyway, how would you like to get everything ahead of time?” And I give them lots of extra perks as well, special editions and stuff. Yeah, so it’s quite a process at this point. But my beta readers are killer. I’ve got just a team of four now and they’re really fast and great. I love them. And then I have a couple of awesome copy editors that I use and then a proof. The Parasol-verse gets a woman named Shelley Adina, who’s a fantastic steampunk author in her own right and a regency and who’s really, really good on the Victorian era. So it gets a world – like historical proofing basically. And then I have a formatter. I’m a big fan of finding people who are really good at what they do and hiring them to do it for me. Like I could change my own oil, I’m sure, but I’d really rather find a good mechanic, you know. And that’s how I feel about the book world as well. So I have a fantastic cover art designer I love working with and I just got to put my team in place and then hope that no one gets sick. Jeff: Right. That’s the key. Nobody can get sick. Not right now. Gail: Nobody get sick. Nobody can leave me. Very floored when that happens. Jeff: So you mentioned that you read a pretty broad swath of stuff. What are you reading right now that you’re loving? Gail: So I just did a reread on Amy Lane’s “A Fool and His Manny,” which because it got nominated for the RITA award and it was one of the few that did that was queer. So I had read it before, I just did a reread on that and I still love it. It’s very cute, and I love Amy. Amy’s one of the nicest human beings in the world. So that was really fun to redo. And I’m a huge fan of Mary Calmes. I don’t know how to say her last name. Jeff: You actually got it right. Gail: Did I? Jeff: You did. Gail: Oh, good. Yes. I will read… Pretty much she’s an auto buy for me. I just find…I know that there are tropes in place that…but I just find her stuff really…she’s a comfort read for me and as somebody who writes what I hope is comforting for others, like I’m always hunting for authors that give me that same sensation. One of my like constant of all things, comfort, reread rotation is Alexis Hall’s “For Real,” which is a fantastic BDSM, but it’s just like, I don’t know what, the writing is so good. And I will reread R. Cooper until the cows come home, the “Being(s) in Love Series,” which I really, really adore. So, which is an urban fantasy basically. Jeff: So you’re a podcaster also on top of all this other stuff. Gail: I am. I know. That is like completely not connected to anything, side project. Jeff: Well, I’m looking at you, I’m reading the website, getting to know kind of what I wanna ask about. I’m like, “A podcast? Wow. Okay.” And it’s about travel hacks called “The 20 Minute Delay.” How did this come about? Gail: So one of the things that happened to me in the course of this career is I went from being an archaeologist, I traveled a lot as an archaeologist, to being an author where it turns out I travel like five times as much. When I was booked, where I’m regularly, I was doing two book tours a year at least. And that was not counting all of the conventions and stuff I was doing. And a book tour is like 10 cities in 10 days. I mean, it’s crazy traveling. So I turned into a frequent traveler and I’m an organizer and I like to hack things and figure out the most efficient way to do everything possible. And I realized I was doing that with travel. And there are two things that I can talk…well, there are three things that I could talk about, books that I love, like literally until the cows come home, food that I love to eat, and travel hacks. And then I met my friend Piper. And Piper has a day job that has her traveling 80% of the time. And she has, if possible, more travel hacks than I do. I was basically like, “Piper, let’s do a podcast. It’ll just be like 20 to 30 minutes and we will just get on and we will chat about a place that we’ve been recently, and some like delicate matter of etiquette when traveling, like whether you recline your seat or not and how you deal with that,” or recently we did a really good one actually on rental cars. I don’t rent a car that often, but Piper does all the time. And she had some awesome tips for like how to get the best rental car and, you know, what apps to use and all that sort of stuff. And then we do a little gadget where we’re just like, we test a gadget, like a new neck pillow or something and then we talk about, you know, what is that little gadget thing. And sometimes it’s just like, I like the snacky bags. Like you should always have at least two plastic snacky bags with you because they just always come in useful. So sometimes it’s a gadget like that, but we have a really, really good time. And I’m a voracious podcast listener. Like when we started, I’m a fan of this show. So I figured, generally speaking, you eventually become a podcaster if you are a big fan of listening to them. Jeff: That’s probably true. And I think for any of our listeners who are, you know, thinking about, you know, their trips to GRL come October, start listening to “The 20 Minute Delay” now to get all your travel situation put together. Gail: Because Piper and I are both authors, like we don’t…we try to couch our tips as much as possible in terms of anybody can use it. But we are both women. We are women who travel alone and we are both authors. So we will tackle things like how to travel with a bunch of books, like how to fly with 50 bucks or what have you. And we also talk about like safety when you’re staying in a hotel by yourself and that sort of thing. Jeff: So what’s coming up for you next this year with the writing? We’ve got “The 5th Gender” out, what’s coming next? Gail: Next, I have the final book in my Custard Protocol series coming out, which is “Reticence.” And that’s book four of the Custard Protocol that comes out at the beginning of August. And that’s actually rounding out the series in the Parasol-verse for a little while, my steampunk universe. I’m not ruling out doing another series in that universe, but I think I’m gonna take a little break. And I’m on proposal for a new Young Adult series. So who knows? It’s traditional, so it could take forever, could suddenly happen. You never know. And then in October I have a special collector’s edition coming out from Subterranean Press called “Fan Service,” which is for my super fans, which has my 2 supernatural society novellas bundled together with an exclusive short story that’s a hardcover fit, super fancy addition that there’s only gonna be 526 of those printed. And so that’s my October release. It’s so pretty. They can be very pretty covers, Subterranean. Jeff: That’s cool. And what’s the best way for folks to keep up with you online so they can keep track of all this? Gail: Well, in addition to everything else, so in case anybody’s in any doubt, I kind of have no life. I just did…this is like what I…like, I listen to podcasts, I read, and I play online, and occasionally I write, you know, because that’s my job. So I am on all the things online. I genuinely like social media. I know. I know, it’s crazy, but you can pretty much find me on any platform that you like. If you google Gail Carriger and then the name of the platform, I will probably pop up. And I try to use the platform in the way that it’s best suited. So, you know, there are pretty pictures on Instagram and there are lots of pinned gorgeous dresses on Pinterest and historical dresses and crazy aliens. And then I also have a newsletter. The newsletter is definitely for super fans. So it’s very chatty and it’s full of like sneak peeks as to what I’m actually writing and not talking about online yet. And I do freebies and giveaways and stuff there. Jeff: We’re going to link to all that good stuff in the show notes, of course, so people can find it easily. Gail, thanks so much for hanging out. It has been so much fun. Gail: Oh, it’s been a real pleasure. I can’t say how delighted I am to be on and I can’t wait to listen to this from the other side.

Toby Mathis and Jeff Webb of Anderson Advisors are here to answer all sorts of tax-related questions that focus on everything from applications to forms and QuickBooks. Do you have a tax question? Submit it to Webinar@andersonadvisors.com. Highlights/Topics: Will income earned by lending money to real estate investors reduce Social Security benefits or increase taxes on them? Income vs. earned income; until full retirement age, benefits are reduced; when full retirement age, it doesn't matter what you make How do I get the 20% deduction from Trump's Tax Plan? The 199A Deduction is a 20% deduction on qualified business income, but you need a pass-through entity; QBI 20% deduction vs. 20% of taxable income are compared, and you get whichever is less When you make a contribution out of your own account to your LLC as a member, are you taxed on contributions? No. It’s a contribution to an entity that becomes your capital and money you can take back out tax-free, if you haven't used it to recognize losses What is the best business structure recommended against asset, structure, and personal protection? With any passive activity, use a passive entity - LLC taxed as a partnership/limited partner; whomever has control of entity decides what's distributed What is the best way to set up QuickBooks when I have a Wyoming Holding LLC and several other LLCs holding real estate in other states? Create one set of books with Wyoming LLC as the primary; do a classified income statement for other states What are the tax forms for 501c3? Use Form 1023 to apply to be an exempt charitable organization; yearly recording forms include 990-N If someone has rentals in their self-directed IRA, how are they impacted as UBIT - does it make a difference on the number/dollar amount? No UBIT, if it's a rental; UBIT is for an active business inside an IRA; passive income is almost always exempt Can I have recourse debt in a 401K or IRA? Can I have non-recourse debt? You can’t have recourse debt, but you can have recourse debt What are my options to re-distribute funds from one LLC in several entities to separate investments? You can always move it from one to another with no tax implication Can I write off costs for rehabbing out of the country? Yes. Worldwide profits; if it's income-producing property, you report it to the United States I lent money to a real estate flipper. She gave me a promissory note, but it wasn’t recorded with the deed of trust. Now, she is in default. Can I foreclose? Document it because you can’t foreclose until you file your secured interest Is there anything I can do to reduce my taxable income? Yes. There are lots of things you can do - make contributions to qualified retirement plans, charities, and C Corp I purchased a new computer that cost less than $2,500. Is that a straight expense in the current tax year or some weird depreciation thing? Section 179 deduction; you can buy up to $1 million and write it all off For all questions/answers discussed, sign up to be a Platinum member to view the replay! Resources U.S. Social Security Administration Trump’s Tax Plan 199A Deduction QuickBooks Tax-Wise Workshop 501c3 Unrelated Business Income Tax (UBIT) 990-T 990-N Section 179 Deduction 1244 Election Kiddie Tax Anderson Advisors Tax and Asset Prevention Event Toby Mathis Anderson Advisors   Full Episode Transcript: Toby: Hey, guys. This is Toby Mathis with Jeff Webb again. Jeff: Good afternoon. Toby: If you don't know, Jeff Webb's a tax manager here, and I am one of the partners. I'm not an accountant but I'm an attorney. Jeff is actually a CPA. This is Tax Tuesdays. If you've never been on Tax Tuesdays before, all we do is answer all sorts of questions. Let me see here whether I've got the right question field up. Look at that. We've got a bunch of people asking questions. Let's see. We'll get to all your questions, making sure you can hear us in the question and answer part. Just say, "Yes, I can hear you loud and clear," to make sure that we're getting through to everybody. If you do that, then we appreciate it. There we go. I'm getting a whole bunch of "loud and clear", "loud and clear", "loud and clear". All right, if you don't know the format if Tax Tuesday, it goes like this. We answer a whole bunch of questions. We answer the questions that people ask via the email that I'll be giving you at the end of the webinar, and we grab a whole bunch of them, and we just start answering them. If we can't answer the question or the question that you ask is too complicated, too specific, too long, then I grab it and kick it off to a staff or we answer it the following week, depending on how cool a question it is. That being kind of the overview, this is where we're at. We're going to go through these and we're going to make sure that we're answering all the questions. Let's see if I can actually make these slides advance. Look at that. That's weird. I didn't even know what that W there is. It's kind of cool. "Will the income I earned by lending my money to my real estate investors reduced my social security benefits or increased my taxes on them?" That's an interesting question. There's, "How do I get a 20% deduction?" I'm picking these literally from people's emails so don't yell at me for the typos. "When you make a contribution funds to your own account to your LLC as a member, are you taxed on contributions that you contribute to an LLC?" "What is the best structure–" and that is the weirdest thing I've ever had. "What is the best structure recommended against asset, structure and personal protection for a Multi-Family Home Investor acquiring and holding rental properties, especially if working–" and I'm going to go through each one of these. "What is the best way to set up QuickBooks when I have a Wyoming Holding LLC and several other LLCs holding real estate in various other states?" Those are our opening questions. We have a few more. We're going to go through a ton of them, and I'm already getting a bunch of questions on the Q&A portion. We will get to those but, first, we're going to knock these ones out. The first question: "Will the income earned by lending money to real estate investors reduce my Social Security benefits or increase my taxes on them?" The first thing is there's the benefit itself. In this particular question, I looked it up and I believe there were 61, so they're receiving Social Security benefits before they reach the full retirement age. Full retirement age varies between 65 and 67. The reason this is important is because, once you reach that age, it doesn't matter what you make. Until you reach that age, you will have your benefits reduced on what you're receiving. When you're pulling out Social Security early, 50 cents on the dollar once you get over $17,080.Of course, it's indexed for inflation, but it's a little bit over $17,000. I think this year it's $17,080 or something like that. What that means is, if you are lending money, then that would be counted as income. However, if you're under the full retirement age, they only count earned income. The question here is, "Until you're at full retirement age, will the income earned by lending money to real estate investors reduce my Social Security benefits or increase my taxes on them?" The answer is a big, resounding, "No." This will not hurt you in any way. Once you hit full retirement age, now we have to be worried about how much of your social security becomes taxable. When they look at your tax ability of the benefit, now we're looking at all sorts of income, everything that you make, and it's going to push it up. That's the one where it's not that you reduce the benefit but it becomes taxable. Jeff: Fairly quickly, additional income starts making your Social Security benefits taxable. They're never going to be more than–85% of your benefits are never going to be taxable. I'm saying this totally backwards. Toby: What it means is that the most they're ever going to tax your benefits is 85% of them. If you're getting $20,000 of benefit, the most you'll ever pay tax on is $17,000. You'll still get $3,000, tax-free. The sad part is you didn't get, really, a deduction when they took it out the first place. That's the old double tax that you hear about with Social Security. Anything else you want jumped into? This is kind of stuff. It makes your brain go numb so you're doing it right. You're actually asking good questions. Jeff: Just the matter of when you should take Social Security is such a huge question. Toby: Because you can start taking it. When is the earliest, is it 64? Jeff: I'm going to say 62, but maybe it's earlier depending on their age. Toby: It does depend on their age. There is a before-a-threshold and after-a-threshold. Now, I forget what the threshold is. What you do is you go to the Social Security Administration and you run your scenarios and they'll give them all to you, or you can contact us. We have folks we could send you out to that have software because it is complicated. Depending on what month you were born in and all that stuff, how many days–all of this gets factored in as to what's the earliest you could start receiving benefits. Once you start receiving the benefit, they let you receive that benefit only so long as your income is low and it's your earned income. If you're trying to get the benefit when you're 62 and you make too much money, you're going to lose a bunch of the benefits. If you start making–if you're 62, start pulling out the benefit and you have passive income, not that big of a deal; it doesn't reduce it so that's really cool. Enough of that. It makes my head hurt, Social Security. Do not rely on Social Security. There, I said it. Yeah, Social Security is one of those things that, when it was set up, the average life expectancy of people on Social Security was two years. It was really there to catch you if you're really old and didn't have any other benefits. Now, we use it almost like it's a retirement plan that's not what it was intended for. That's why it doesn't work to do it. Here's the next one. "How do I get the 20% deduction from Trump's Tax Plan?" First off, it's not Trump's Tax Plan. It's the Tax Cut and Jobs Act and it was passed by our wonderful Congress because, technically–though, they seem to forget this–Presidents don't write laws. Now that we got that out of the way, they did put this thing called a 199A Deduction, which is a 20% deduction on qualified business income from pass-through entities. Follow me here. The first thing we need to have–and I'm going to write these up–is we need to have a pass-through entity, and you can be an LLC taxed as–this is a 1065 that's partnership, a sole proprietor or as an S Corp. Those are your choices. Technically, it could also be a trust. Then, you look at other entities, S Corps and just flat out partnerships, including limited partnerships, all that fun stuff. It's passing through; it doesn't pay its own tax. Then, you need qualified business income. I'm just going to call it QBI, which just means income. Generally speaking, it's active income, but they also include real estate, if you are making money on real estate in which you participate in some fashion. The only type of real estate that's not included as far as we can tell–because they're still giving us regulations on it, but the proposed regulations make clear that real estate, rental real estates included, is if you have a commercial building and triple-net leases that you're giving out where you're not really taking on much of the risk, then they're not going to let you have the qualified business income. Then, they compare that qualified business income 20% deduction versus 20% of your taxable income, whichever is less. Why is this important? Because if I'm a sole proprietor–let's say I have $50,000 that I'm making–that I would get a $10,000-deduction under the QBI. Let's say that I take and contribute into my retirement plan–a husband-and-wife sole proprietor is still the same thing, and they both put in–what's a good number–let's just say $10,000. Then, my taxable income is actually $40,000 because I rode off–I made tax-deductible contributions into my IRA of $10,000 so I would take the lesser of that. Then, they do this wonderful thing, is they then say, "Well, if it's a special service company, we're going to put a cap on how much QBI you can actually make." It's not really QBI; it's actually your taxable income, and they say, "We'll only let you ride off so long as your taxable income is below a threshold." If you're single, that threshold is $157,500, and there's a phase-out for the next $50,000. To make your head spin, it goes from $157,000 to $207,500. That's the easiest way to look at it. If you're married, filing jointly, those numbers are $315,000 to $415,000. Jeff: What's an example of a special service? Toby: Special services are something that it is you and your skill that makes the money, and they use–it's going to be doctors, lawyers, accountants, engineers, real estate agents who are solo, somebody who–it's their skill so like a carpenter who doesn't have a bunch of staff. That's going to be a special service. If you get above those thresholds, you are done. Somebody's asking a question which is pretty interesting. A single-member LLC counts. You have a flow under you so that's when you're sole proprietor or just going under your tax return that's passed through entity so you're fine. The interesting here is that you can control your taxable income. Even on those thresholds–and when we teach this in the class, we actually go through a learning chart where we say, "If this, then this. If this, then this." If you're a special service, we just need to make sure that we can control your income, and the way you control your income is by splitting it with tax-free, tax-exempt or separately-taxable entities. Let me give you an example. If I have a C Corp and it makes a bunch of money, great, that's not income to me. I don't want to pay myself a whole bunch of money and make whatever my other business is that is or where I'm going to meet the threshold taxable because I'm losing that 20% deduction. Let's say I have $200,000 coming in. As an individual, I can get some donations and deductions into a retirement plan and I get myself underneath that $157,000 and I have another $200,000 in C Corp that I pay myself. If I leave the $157,000 as is and I don't take any money out of the C Corp, I'm going to get a 30-something thousand dollar deduction. It's just going to come off the top. It's a 20% deduction so almost like I spent. If I took the money out of the C Corp–and, by the way, that C Corp is a flat 21% tax rate now so it's going to pay 21% so it's not horrific. If I paid myself that money, I push my taxable income over the threshold, now I get 0 deduction on my qualified business income. That's why it's important. If it is not a special service, then those thresholds trigger something else. It takes us to an area where we can write off up to 50% of the W2 income or 25% of the W2 income for the business plus 2.5% of the assets. Jeff: No, you're right. I'm just jumping ahead of you. Toby: Yeah, so what we're looking at, then, is you better have a regular business that actually has salaries. If you, for example, as a sole proprietor, single, are making–what would be a good example–$200,000 and you're over the threshold, you're phasing out, you'd have to go to the second test. You're over the 157 and the second test is now pushing you at 50% of W2 wages, and you have zero so your deduction is going to be zero. You're going to get literally nothing. You might get a few dollars because you're not quite at the 207, which is the top line of the actual phase-out so you'd be phased out about 90% plus of the benefit. Now, let's say you converted that sole proprietorship to an S Corp and, instead, you paid yourself a salary, so same situation, $200,000. Let's say I paid you $75,000 of salary. Then, the QBI or the monies that's flowing through is actually the net income and net profit, so you'd subtract the 75 off. It would be $125,000. You compare 20% of that number, which I should grab the calculator, whatever that number is. Jeff: It'd be 25,000. Toby: Yeah, 25,000, and we would compare it to one-half of the W2 income, which would be 37,500. You'd get the lesser of the two. You'd get a $25,000-deduction just because of the type of entity. That's the one I have to do. Somebody just said, "I have almost 300K in real estate and other income. Is there anything I can do?" A single person? Yeah, there's something you can do because, remember, it depends on whether you're special service and then it depends on the business, and there's one last thing: It always comes down to your taxable income. "What other ways can I use to control my taxable income?" The most obvious is I split it with a C Corp, I give it to charity–and it could be my charity–or I deduct it by putting it into a tax-deferred retirement plan. For example, same situation, I'll use the $200,000 and they do a 401K. They put a husband and wife each–they're under 50. They each contribute 18,500–or, actually, the example I used was a single person so I would have to say I put 18,500 and in, and they get a 25% deduction on the 75,000. They would put in–again, I'm using crazy numbers so what would that be? About $18,750 or whatever that is–around under $19,000. I can put, in essence, about $37,000 right into the 401K, and that reduces my taxable income. The taxable income goes from 200 down to almost the threshold, and now I don't have to worry about it. It makes my life so much easier. I'm just going to get a nice big, fat deduction and I'm happy as a clam. That's how this stuff works, but if you don't do it before the year ends, you're toast. This is going to be my–this is why you need to have some sort of somebody doing tax planning. How do I get the 20% deduction from the new tax act? Very deliberately. You make sure that you have the income flowing under your return and then you make sure that, if there's a disqualifying factor that would cause you to lose it, that you look and say, "What's better? To just walk away from it and not worry about it or would I be better to take a couple of actions to allow myself to take advantage of the deduction?" It's a freebie, guys. If I make $20,000 in real estate, that rental real estate–that's my net after all my depreciation–I get a $4,000-deduction. I'm only recognizing 16,000 under this taxable income so that's a nice little benefit especially if I'm a high-income person so that's what I'd be looking at. Jeff, do you want to do this one because I'm […] barding the answers again? Jeff: No, that's alright. "When you make a contribution out of your own account to your LLC as a member, are you taxed on contributions that you contribute to the LLC?" No, actually, you're not. That is a contribution to an entity that becomes your capital, your owner's equity–we can call it a lot of things–your owner's capital in that company. That's actually money that you can take back out also tax-free assuming that you haven't used it up to recognize losses or maybe other things like that. Toby: We get that a lot. I'll give you a real-life example. Some guys were doing a syndication on apartment buildings and they were telling people, "Hey, we're going to return your capital out of the profits and you're not going to have to pay any tax on the money that you receive up to your investment." I said, "Hey, that's not really the case." Here's how it works: I can always get back my contribution, and it's tax-neutral; it means nothing. If the company makes zero, no profit, it can always give me back my money and I pay no tax, but if the company makes money, I'm taxed on my portion of that gain no matter what even if they're giving me extra. I was like–what they were doing was they were saying, "Here's a little thing. We'll make some profit. We'll just give you your money back. You want to pay tax on it?" I was like, "No, that's not how it works. You actually have to pay tax on the profit in proportion to your ownership, and it's a little bit funky." Jeff: This is a case that, sometimes, we see where a client will tell us, "I had deposits of $100,000 into my business," and what they fail to tell us is that 50,000 of it was their own money. We want to make sure that we're able to differentiate what the owners are putting into the company versus what income they're making in the company. Toby: There's a couple of questions. Somebody says, "My head is spinning." We do record this. If you're platinum, you're going to get a recording of it in your little platinum area. Somebody asks, "Is this pre-recorded?" No, it's not. We're doing it live but I'm answering the questions that people have emailed me first and, yes, we have about 50 questions that are in the queue that we're going to go through here in a second. Jeff: We don't have a three-second delay or anything? Toby: No, I don't think so. I could give you a 10-second delay. All right, "What is the best business structure recommended against asset, structure and personal protection?" I don't know what that means. I'm going to assume they mean to protect the business–for a Multi-Family Home Investor acquiring and holding rental properties, especially if working as a team member with other investors? Here's what I'm going to say: Anytime you have a passive activity–that is, when you buy the property or the cash flow and the appreciation–you're going to want to use a passive entity, meaning an LLC taxed as a partnership or a limited partner. Don't do anything else. That's it. There's maybe some really weird exceptions but I'm going to say, 99% of the time, you're going to end up using an LLC, and it's either going to be disregarded even if you have other people in or it's going to be a partnership. If anybody does anything differently, they're doing some weird stuff. If you have other investors, then it depends on your relationship with those investors. I'm not going to going to get into securities, Reg Ds and all that but, generally speaking, you're going to have it taxed as a partnership, but the most important consideration is always going to be control, who has control of that entity, because that's who decides what's distributed. That partnership agreement or the operating agreement of the LLC is really going to be important. You do not want to do this stuff half-arsed. You want to make sure that you're actually really addressing this stuff. At Anderson, we tend to be very protective of the manager, meaning we want you to have control. If it's your project, we don't want people to force you to do stuff and, on the flip side, if you're investing and you're a client, we're always going to say, "You don't want to be forced to kick in more capital against your will." Those are the things we always look at. Where does that one go? Here we go. "What is the best way to set up QuickBooks when I have a Wyoming–" and this is going to be so you, Jeff, because Jeff loves QuickBooks. "What is the best way to set up QuickBooks when I have a Wyoming Holding LLC with several other LLCs holding real estate in various other states?" I'm going to draw this. There's my Wyoming LLC. It's either going to be a 1065 or disregarded, and it holds all these cute little LLCs in other states. Let's say this is Texas LLC, Washington LLC, Nevada LLC, Georgia LLC, and they're all going to flow up to that Wyoming. I want to keep my books straight because, if you know QuickBooks, they will sell you QuickBooks for this one, this one and this one. You'll end up with four sets of QuickBooks and you'll drive yourself crazy. What do you do, Jeff? Jeff: Here's what we like to do: We like to create one set of books with the Wyoming LLC at the top being the primary set of books. Then, what we do is what we call a classified income statement where each of these four LLCs below the Georgia, Nevada, Washington and Texas where they're all kind of their own set of books within your Wyoming LLC books. All this income is going to flow from those bottom four up to the top one anyway and, while we need to keep the entities separate so we can report them that way, ultimately, what we're reporting is what's coming through the whole kit and caboodle. Toby: Yeah, we only need to worry about setting up QuickBooks for this guy right here, and then we set up these guys as classes. All that means is we have one set of books. Jeff: Yeah. You can still pull an income statement for your Georgia LLC or your Texas LLC to see what's just in that but, all in all, you still have one set of books. It makes it easier and you don't have all these inter-company transfers that you have to track. Toby: Oh my god. I'll tell you, we're horrible on that. He's giving me the look. See, here's the problem, is if you have different companies with different sets of books, you've got to close out the previous sets of books and then open up the new company. It's a process and it takes a few minutes and it's really annoying when you're trying to enter stuff into it. It's going to save you a whole bunch of time to use one set. Jeff: Yeah, then you don't run into things like, "Well, I transferred money from Georgia, the taxes that I did it, I record it in both companies." When you record them on one, you end up re-recording it in both. Toby: Yeah, and there's some fun stuff. Some of them just ask for a basic QuickBooks question, jump in the line. It's hard to set up classes in QuickBooks, not horribly, but if you don’t want to learn–QuickBooks is one of those things where you're going to spend some time with it. You just have a bookkeeper do it. Anderson does that if you want. All right. If you have questions–you guys, I know you do because there's a ton of them already in the little queue here. Here's how it works: If you want to ask a more detailed question, if you have a question that you didn't hear answered on the webinar, you can just email them on in to webinar@andersonadvisors.com, and, that way, we can put it in that queue and we can answer it just like we just did. We're going to break those out. Those will be separate little videos, each one of those, so that you get your answer. Somebody was saying, "My head was spinning about 199A." You can go back and listen to that. Better yet, you can come to some of our other webinars or come, actually, to the Tax-Wise Workshop and we go through this stuff. Spend some time with us. If you invest a little bit of time in taxes, it will pay off in spades. Other questions–some people just answered this stuff. "Can you go over the tax forms for 501c3? Jeff: There's a couple of forms for the 501c3. To apply the BF 5O1c3, there's what's called the Form 1023. It's the application to be an exempt charitable organization. Then, there's several different yearly recording forms. The 990 is the primary one where you report, among other things, what your income was, what your balance sheet looks like, your plan, your purpose, who you've dealt with. What were you going to say? Come on. Toby: Basically, if you're making less than $50,000 in your 501c3, you're doing a 990 post-note card. You're just doing a real basic here. Literally, it looks like a postcard. Jeff: They don't do that anymore. Toby: I thought they're still– Jeff: All these old people still call it postcards, but it's a… Toby: They do that in the 10… Jeff: But it's a 990N and it's filed electronically. Toby: Yeah, I know but it's the same thing. Jeff: It's still close. Okay. Toby: It's a postcard. Oh, my god. Yeah, you do it electronically now but it's really simple. You go above that, then you're going to be filing a little more detail. You get about 250, you're filing very detailed. Never do it yourself. Just hire an accountant to do it, and those guys–we do them. They're not horrifically complicated unless you have a huge void that everybody's taking money. You go American Red Cross, you can go look at the actual tax forms that everybody files because they're all public record. You can go in there and take a look at anybody and see just how complicated it is. What you'll realize is that the more the stuff they're doing, the more complicated it gets, and not doing ton it is pretty simple. We have ones that are $5 million non-profits and it's a few pages. Then, you have ones that are $1 million but they've got everybody and their mother with their hands in the thing, and you're doing a lot of reporting. That one might be more complicated. If you're a church, you don't file anything. If you're religious and you're a religious organization, you don't file anything; you file zero tax forms. Jeff: When you have an accountant do these 990s for you, they're going to ask you a lot of questions because there's a lot of questions on the form that they don't have the answer to, basically about what it is the non-profit does and things like that. Toby: All right. "If someone has rentals in their–" basically, again, if you have those tax forms, this is one other thing, is that's the tax compliance on an annual basis. If you're setting up a 501c3, you are doing–more than likely, 501c3 is an application called a 1023. If you're doing a 501C6 or some of these others, that's a 1024. Jeff: Wow, I'm impressed. Toby: Yeah, sorry. It's stuck in my head. Those are the applications for exempt status. Your business, your non-profit, is in existence and it's considered exempt from Day 1. Even though you haven't gotten your exemption approved, you actually have 28 or 29 months to get approved, and it relates back to the day that you started. You can actually do a 501c3 and be up and running in a matter of weeks if you want to. All right, from Lisa: "If someone has rentals in their self-directed IRA, how is it impacted as far as unrelated business income tax (UBIT) and does it make a difference on the number or dollar amount?" You want to do this one or would you like me to? Jeff: Why don't you do this one? Toby: All right. Self-directed IRA and it has real estate? You have no UBIT if it's just rental. That's not unrelated business income tax. Unrelated business income tax is when you're doing an active business inside an exempt organization, inside an IRA, or church, or something else, and you're running a mini-mart then they tax you on it because it's unrelated business income so not related to your exempt purpose so they tax you on it. Passive income's always going to be–I shouldn't say "always"; it's almost always exempt. I guess there's possible–if you have some royalty stuff, it's possible, if you're advertising, that the exempt organization tax, but for your IRA for rentals, don't worry about it. Here's what you worry about when you're doing an IRA with rentals: It's usually the case–this is what we've seen–is that people will oftentimes want to lever that real estate. In an IRA, you have something called–I'm just going to blank on it–unrelated debt financed income. There we go, UDFI. Unrelated debt financed income means–or just call it debt finance income–the portion of the profits that are coming from the debt. If I have a piece of property, I have a 50% loan on it, then 50% of its income is going to be taxable to the IRA. It's not allowed to have that type of loan and not pay tax on it. A 401K is allowed to have that type of loan, and it doesn't pay tax on it. It's one of those weird things where you're like, "Hey, should I be an IRA or 401K?" More often than not in our world, you're going to want to be the 401K. It has different rules, and one of the big ones is the ability to use debt. Now, here's something for you. I think I had poll questions on this. This is fun. I'm going to send a poll out to see whether you guys are listening. You guys can answer this, and what it is, "Can I have recourse debt in a 401K or IRA?" Let's see about that. Isn't this kind of cool? Jeff: It is cool. Toby: We're going to see whether or not you can have recourse debt in a 401K or IRA. For those of you who don't know what recourse debt, recourse means, "I can go after you. I have recourse, and I can go–" basically, a personal guarantee, personal guarantor. We got a lot of people voting. I will share the results with you once we're there. Jeff: What if Lisa is flipping instead of renting in an IRA? Toby: Then, we don't have any cases on it. Jeff: Great. Toby: What we always say is do five at a max. Here's the thing: If you disqualify an IRA, the whole thing's disqualified. What I want to do is if I'm flipping in a self-directed IRA, I want to make sure only that money is in that IRA so if I have a disqualifying event, it's only for that one little IRA. So, I may have two or three IRAs. Good news: People are listening. That's always good news. We have about–50% of you guys voted. I'm going to go ahead and close this thing in about a few seconds. Let's see. There, I closed it and now I'm going to share it with you. Do you want me to tell you the answer? You cannot have recourse debt. 36% of you guys just disqualified your plans, and you have a 10% penalty plus it's all taxable. Sorry to say that you just destroyed your plan, but you cannot have recourse. This is half the fun. What's the next question I could ask you? I could throw up another poll at you. Let's see. Get out of there. Let me see if I can do this. All right, what's the next one? Here's a better one: Now that you know you can't have recourse debt, I'm going to launch a new poll. "Can I have non-recourse debt in an IRA or 401K?" This is where accountants and tax lawyers have– Jeff: Disagreements? Toby: No, this is where it's so much fun. Are you kidding? Let's see. Somebody's saying, "No." What is non-recourse? Non-recourse means you can't hold the person responsible. There's no personal guarantor. You can only go after the property so the property is truly asset-based lending. There's nobody on the hook for that loan if it goes south. A typical non-recourse loan in a plan–this is kind of cheap because it's going to give you the answer–is they're going to look at the other plan assets and so they're going to secure the other plan assets. They're going to make sure that they're not over-leveraged. In other words, they're not going to give you a 99% loan to value; they're going to give you a 60% loan to value or 50% loan to value. We'll see if you guys still get the answer even though I just basically gave it to you. This is fun. I'm just going to stop this one and I'm going to share it because the numbers are pretty done. It looks like 86% of you said, "Yes." Can I have non-recourse debt? 86% of you are correct. You can have recourse debt. Here's the trick: In an IRA, that non-recourse debt creates debt finance income so you have to pay tax on the portion that you're making but it doesn't disqualify your plan. In a 401K, you do not pay the debt finance income, and some of you guys are not too pleased with me for that, but I'm getting giggles out of it. That's enough with polls. I could have polls all day long and we would have a lot of fun. Last one: "I hold some assets in LLC–"and, by the way, this is the last one from people that have shot it in but it says, "You don't pay tax until withdrawal, correct?" No, if you have debt finance income, you're paying it in the year in which the debt finance income–you actually file a 990 T. You actually have to report it. "I have some assets in an LLC that is a day-trading entity." You're brave. "If this generates sizable profits–" I just love traders. "What options are out there to re-distribute funds from one LLC in several entities to the separate investments?" You can always move–if it's yours, it's like–an LLC is a safe so I can always move it from one safe to another, no tax implication. This is one of the questions we had earlier. I can always put money in, take it out. Somebody was talking about an opportunity zone. The opportunity zone's awesome. It's where you take capital gains and invest them in the opportunity zone. It's actually called the growth opportunity zone, and you defer the tax on that income. The max amount you can defer that tax is until 2025 right now. Then, you get a portion of that as non-taxable. Then, the growth–if you leave it in the opportunity zone for 10 years, all that growth and the gains on the investment itself are tax-free, and that's pretty interesting. Growth opportunities, we'll be talking about that as they give us more information. Somebody says, "Can you take the poll down?" I thought I did. I'll make sure polls, hide. There we go. Sorry about that, guys. Everybody's telling me, "Flip off the poll." I'm flipping it off. I like your opportunity zone discussion, and think about a bank, and loan out funds to other LLCs you use. You could do that. Then, it's interest unless it's all you. In which case, you don't charge yourself interests. "I am told that funds in an LLC are much like funds in a savings account. I pay taxes on the gains my funds make, and funds can be withdrawn at any time." That is true as long as it's disregarded or taxed as a partnership. I want to make sure that we're very clear. LLCs that are partnerships are disregarded. Yes, you can do that. If it's an LLC taxed as a corporation or LLC taxes in S Corp, little bit different. An S Corp probably has a huge difference. Jeff: Yeah. You can even pull securities out–even if it's a partnership–pull securities out and put them somewhere else. Like what Toby's saying, if it's an S Corporation or corporation, if you pull securities out of a corporation, you have to recognize gain immediately. Toby: It sucks. Appreciated assets is considered wages, right? Use an example here. Jeff: We had a client who had a couple of $100,000 of securities in a corporation, wanted to move it somewhere else, and we tried to explain to him that if he pulls securities out that are now worth 250 and he's only got a basis of $100,000, he's going to have capital gains of $125,000 in that corporation. The corporation will pay gains and then, for you to take it out, that's got to come from somewhere else, so either a salary, roan repayments or dividends. It doesn't work out well. Toby: No Bueno. The other one is people that real estate in an S Corp and then they need to take it out to refile it or something. All that appreciation is wages. It's horrific and so we have oftentimes say, "Hey, if you're going to do this S Corp, it's cool." The capital gains still flow down to you; it's just that you can't take it out. You've got to leave it in there. Jeff: Can we  re-running into that more and more where the banks are running to take it out of the LLCs and stuff? Toby: They got horribly hosed during the downturn of people doing weird stuff. What happened is I would do a financing in an entity. Say I'm the owner, and then I would sell Jeff my ownership and the entity and the bank had no idea that I'm no longer the guy that they were dealing with that they gave the loan to in their mind and had sold his interests. They had no idea. One day, Jeff comes back in and says, "By the way, I'm the owner of this LLC, not the guy that you loaned the money to." No Bueno. They don't like that. All right, we got a lot of questions to go through so if you have questions, you can always email them in. I'm going to start going out through these things, and we have questions from almost an hour ago. People were asking questions before we even started. "I did a cash-out refinance from my residence to invest in private lending or to buy rentals. California only allows 150,000 to deduct interest expense for residence." That's actually the new federal rule. "For the portion that is more than 750, can I deduct the interest as investment expense?" All right, so here's the rule–and, Jeff, I'm [...] barding, but I deal with this stuff all the time. Your new limit is–unless you owned your house prior to–during 27 and perhaps during the first quarter of 2018 if your loan was already in process before December 15th of 2017, don't try to remember this stuff; just know that if you're in that weird period, you may qualify, then you're up to a million, but it has to be for acquisition indebtedness. Acquisition indebtedness means, "I bought the house," or, "I improved the house." That's for the mortgage person to be deductible on your Schedule A, which is your itemized deduction. If you're using the money for something else, then it has to be deductible on that something else. For example, if I am buying rental real estate, then the interest–you'd be writing off the interest on your Schedule A, essentially, against the income from that rental real estate. You are no longer writing off your mortgage interest personally as the individual residing in it; you are now writing it off as part of an investment. Anything you wanted to add on that? Jeff: No. If we're talking about buying a piece of investment property like you're just going out and buying more land, hoping that it'll go up in value, then it would be considered investment interests and go back on Schedule A. Typically, we want to keep it–if it's in a business interest or rental property, something like that, we want to keep it there. Toby: Again, the Canadians have been dealing with this for a lot longer than us guys. You cannot write off interest if it's not for your home in Canada unless it was used for an investment. People actually have to go re-file their houses, they get all the cash they could, pay down their house, re-file it so they could show that they used it for an investment so they could actually write off the interest. I think it was called Scotts transactions. It's weird. Hey, I'm not Canadian. This is another question: "Say I deducted a newsletter subscription in 2017 but received a refund for it in 2018. Do I need to add this back as income in 2018 or no?" If you wrote it off and it means your basis is zero, give you the money back, what does that sound like? Jeff: Income. Toby: Income. It is income. At the same time, I see people saying, "Hey, what if I reimburse myself from my cell phone out of two companies?" Now, each reimbursement represents–I said, "Well, you can reimburse yourself up to your expense. Anything above that is income so it becomes taxable." Fun stuff. Yes, you would report it, but only–your cash basis tax first. You report it in the year that you received the money back. "You've saved me so much money. I call y'all my friends." I love that when I get stuff like that. That's not really a question but I'm going to repeat it because it's better than, "Flip off the poll." Not that I had too many of those, but I had a few. "Can I write off costs for rehabbing out of the country?" This sounds like something for Jeff. Can you write off? US taxes. Jeff: Yeah, you do have investment in another country. Toby: Worldwide profits, baby. Yes. Jeff: If it's income-producing property, you're going to be reporting that to the United States. Any expenses you have on that property will go towards that also. Toby: If you're rehabbing a property, it sounds like dealer activity and active business. I may be little interest–I probably want to be looking at structures in the Bahamas if that's where it is. I'd be looking at something that's taxable there so you don't get into treaties and all sorts of fun stuff. "Do I have to pay $800 off the top to the franchise tax board when we start our corporation?" Jeff: No, California has an exemption to corporations that are first year only. Toby: Yeah, and that $800–this is, if you like tax cases, there's Veritas 1, there's Veritas 2, there's Northwest Energetic Services, there's Bakersfield Mall, and they're all versus your friendly–what is it called? Not the franchise tax. No, it's whatever. I forget what they're called. Jeff: We know what it's called. Toby: Yeah. Anyway, I'll remember it as soon as I could. I'm trying to think about it, but they keep suing the Board of Equalization, the BoE. It's $800 and they say that's the minimum tax, but they say, really, it's a fee because if it was a tax, then it'd be an unconstitutional tax because it's not attached to the income. They keep trying to call it a fee. They lose and then they change it a little bit and they lose again. That's just an aside. California is kind of evil. "We live in Washington. We have a Nevada C Corp which fully owns a watch and LLC and employs the kids. What are the recommended strategies to optimize for college tuition?" Wow, so you're doing a great thing. You are going to run them through payroll. When you're applying for things like scholarships, if it's going to be based on income, you're going to show that income. You're going to show those returns, but those kids should–most of that income is going to probably be underneath the standard deduction. Right now, it's $12,000. They're going to pay zero and they're going to pay very little on any amount over that. Plus, if you're smart, you're putting some of that money in a Roth IRA and they're never going to pay tax on that. It's smart to do this with your kids. If I paid tuition out of my tax bracket, it's coming out of my highest tax bracket. If I'm in the highest tax bracket, that's 37%. If my kids pay for their tuition and are working for the company, and they have to do something, then they pay at a third tax bracket, which, quite often, is zero. I do this with my own daughter. Last year, I think we paid $500 in taxes total for the year when it cost me $8,000 if I was doing it, but she has to do something. She has to actually work for the company and do stuff for the company. Other stuff you could do to optimize is dump it into–defer it into a retirement plan. If you want to do a 401K, they can put the first 18,500 of their income and they can defer it. You're still reporting it. I'm not sure it'll have an impact on scholarships or not. I have not seen it have much of an impact, but that's what I'd be doing, is the benefits far outweigh anything with this on the scholarship side. It is huge. Here's one: "I lent money to a real estate flipper. She gave me a promissory note, but it was not recorded with the deed of trust. Now, she is in default. Can I foreclose?" When you loan money to a flipper with no deed of trust, that's called a gift. I'm just kidding. You need to make sure that you're documenting it. You cannot foreclose until you actually file your secured interest. You got to have it filed and then, yes, you can actually start foreclosure proceedings if you want, if they don't pay it. You definitely want to make sure that, when you're giving notes–there's something called "first in time, first in right". You want to make sure you know it's recorded and you have your deed of trust against that house. Otherwise, somebody else could go slap theirs on first. There's also places where they get priority. In Nevada, for example, the HoAs get super liens. They actually step in front of the primary lender. It sounds weird but it's true. You want to make sure that you're documenting your loan and covering yourself as best you can, make sure that you're getting a personal guarantee and, if they have any other assets, you may want to slap a lien on those, too. All right, "With a new company, there's quite a lot of expense reimbursements. Since I don't have a lot of revenue yet, I haven't paid it back. Is it okay to carry it over a year or should I go ahead and pay it back even though I'm still in the red?" Jeff, this sounds like you unless you're zoning out there. She has a new company, she has lots of expenses, she doesn't have any money that she's made yet, so should they pay it back, carry it forward? "Can I pay myself, reimburse myself in the future year?" The answer is yes, you could reimburse yourself whenever. The question really becomes, "Do I want to capture all my startup expenses in the first year?" Jeff: Yeah, I think you do. You want to capture as many expenses as possible even if you're not getting directly reimbursed right away. Toby: Yeah, you have two choices whenever you fund a company. You can fund it with your cash and then it's going to have a loss and it's going to carry that loss forward if it's a C Corp. If it's an S Corp, you can actually take that loss. I've contributed $20,000. That's my basis and it loses 20,000 and, technically, I'd have a $20,000-loss with an S Corp. Usually, we're seeing this in C Corps, and you just carry it is a payable and a receivable. It's payable to you, you would say, "Hey, it owes me some money. It's kind of like this." I always use Krispy Kreme in my examples. I go out for Anderson and I bring in 12 dozen Krispy Kreme for a meeting or something, and the others say, "Hey, I'll pay you back but we don't have the money right now." It doesn't mean that it goes away; it means that I'm sitting there, waiting for them to pay me back. If they pay me back in two years, all it means is they can't write that off as a deduction until they pay me back so they're not going to have a loss if I'm carrying it as an IOU. If I give them the money to buy the doughnuts and they buy the doughnuts, they get the loss right away even though they haven't returned my money to me. They could return that money to me at any time. For me, it's always going to be tax-neutral. "Do I need to be on payroll with my real estate income or can I just take distributions from my LLC?" This is regarding Trump's 20% deduction on the plan. If it's investment real estate, you never have to take a seller as long as it's rental real estate. If it's flipping and it's in an S Corp, then you would have to take some salary if you're taking distributions. I don’t want to twist it. This sounds like it's just an LLC with rental property. You do not have to take it. The 20% is for 2018 onwards. If they think that it has a sunset clause, the end of 2025. Is it the end of 2025 that it ends? Jeff: Yeah. Toby: Yeah, so 2025. Here's a really long one. Boy, this is a really long one. Let me see if I can condense this. "I have a Wyoming LLC that is the sole member of a second LLC that is disregarded entity. I funded the Wyoming with 8,500 and the Wyoming funded the other bookkeeping QuickBooks balance sheet shows an owner equity 100% of 16,500. This is offset a balance sheet with capital contribution. While this does end up with net equity of 85, it gives the impression of the equity, which is incorrect. Is there a different way of handling?" Do you see what they're doing? Jeff: This is what we call–anytime you have combined financials or tax returns, you're going to have a–you may have a payable from one to the other where you've lent money to the other company, but when you do the combined financial or tax return, this is what you call an eliminating entry. If you lent $8,500 to one, those two entries are going to offset each other and it's going to be zero on your tax return. Toby: He's looking at it and saying, "Hey, they took the eight that I put into the second and added it to the 8,500 that I put in the first," and it's only 8,500 and then 8 went to the second LLC. Jeff: Yeah, I think you just need to clarify that it was the same money that– Toby: We're doing it and we'll take a look at it. We'll grab that name and, when we can, I'll print this out. "Can SMLLC, single-member LLC, disregard an entity under an MMLLC, which is a multi-member LLC taxed as a partnership, be converted to a single, multi-member LLC taxed as if–" you guys are killing me, "And would the tax changes be implemented?" What you're really saying, Billy, is, "Can I spin off a single-member LLC, make it into a multi-member LLC and change it to an S Corp?" The answer is yes. We just have to make sure that we follow the S Corp rules, which means there's got to be natural persons owning it, resident aliens–if it's somebody from out of the country, that they reside in the United States in certain trusts and even certain single-member LLCs. All right, to the question about–this refers to qualified business income. Sorry for lack of a better–no, Janet, you've already got it. "Since rental real estate is included for the 20%, are you also required to be a rep for that to be true?" No. You automatically get it. "High-tech network engineer, does it qualify as special services?" If you're not a network engineer and it's just you, then I would say probably yes. If you have a company and it's not so much you but your company has its own–like it's lots of people and it's just known, then the answer is no. Then, you're not. Jeff: Yeah, there were some specific carve-outs. I think the architects got a carve-out of this, but there's a few industries that have been specifically exempted from those specialized industries. Toby: I'm not sure but software engineer–I would say that if it's just you, chances are going to be under the special services. "When I file taxes, the taxes for the rental property show up on my tax showing a schedule form that is Schedule E. I almost $300,000 with my real estate and other income as a single woman." I think we already talked about this one. "Is there anything I can do to reduce my taxable income?" Yes, Janet, you can make contributions to qualified retirement plans. You can make contributions to charities, including your own. You can make contributions to C Corp if it has a business relationship. There are lots of things you can do or, if you have anybody that you need to pay salaries to like kids or somebody that's working with you, that would be something else you could do to lower the taxable income. "If you were writing out another slide, it's not showing up on my computer." Sorry, Sir. I think that's where all they go. "What about an IOL as a tax-deferred compensation for my property management income?" That would not work. An IOL is tax-neutral although you can do tax-deferred compensation where it's taxable to the entity and it's not taxable to you under certain circumstances. If I do tax-deferred income like, "Hey, I'm taking deferred compensation," I need to be at a losing. Usually, non-compete is going to be the thing that makes it work. We use these especially in the non-profit world where somebody says, "I don't want to be paid; I want to work, but I do want to get paid eventually for all the work I'm doing now. Rather than pay me this year, pay me when I'm 65 and maybe I wipe it out or not, but as long as I have a non-compete with that–" it's saying, "Hey, basically, if you go work for somebody else in a competing industry, you lose all that deferred compensation." You should be good. "I purchased a new computer that cost less than $2,500. Is that a straight expense in the current tax year or some weird depreciation thing?" Dean, it's called a Section 179 deduction. You can buy up to $1 million, you're good. You can write it all off. Otherwise, that would be depreciated. They also have 100% bonus depreciation, so we're going to catch it no matter what. Bonus depreciation is, if it's less than a 15-year property, you can write it off this year. You're not required to. Somebody says, "Is 199A or that 20% a 20% tax deduction or a 20% reduction?" No, it's a 20% deduction against your qualified business income. The net effect could be much more than 20% depending on your tax bracket. If you're not in a high tax bracket, then the net effect won't be huge. If I'm in the highest tax bracket in a state that's taxing me where I'm at 50%, that 20% deduction could be worth a ton. It could be worth significant amounts especially if I'm in a company that's not a specialized service and I meet the requirements. I could have hundreds and thousands of dollars of qualified business income being exempted, and that could be worth hundreds and thousands of dollars to me from a tax standpoint. We already did this one. Somebody who had their spinning left. You can go in bite-sized pieces, guys. We're going to break these things down, and I understand that we're going through fast, but that's half the fun. We're not dwindling around here. "My self-directed IRA received a K1 for net rental loss for a passive investment of $50,000. Do I need to file a 990 T to show loss? Does the IRA custodian sign the return or can I sign?" Jeff: Here's what happens: If your IRA is a partner in a partnership, that partnership is required to issue a K1 to all of its partners. That doesn't mean you have to do anything with the K1 in your IRA. You're not going to recognize any taxable income until you actually start taking money out of the IRA, especially since this is a rental property we're talking about. Toby: Cool. Hey, this is a really good one. By the way, if you ever do a 990 T and it says self-directed IRA, your custodian does have to sign, and they like to charge you for that. "401K, 401K." "I have a C Corp with accumulated losses and would rather close it than repurpose it. Is there a way to direct the loss of my personal taxes? Is it possible?" The answer is yes. It's called a 1244 election. It should have been made when you issued your stock. If Anderson did your C Corp, we already did that because I do it with every single corporation. You can then write off as a single person up to $50,000 or up to $100,000 if married, filing jointly, and then it could be used to offset even your W2 income. Jeff: Going back to one of the earlier questions, this is one reason we want to start recognizing reimbursements and stuff as early as possible to establish those debts to you early on. Toby: Yeah, I had this happen and we actually had–the one time this was ever audited was because this accountant refused to give him a $67,000-deduction. It was one of our clients who was a trader who was ready to launch and go into his business and then his employer made him an offer he couldn't refuse and gave him a whole bunch of our money. He took a $67,000-loss. He had never made a dollar in the corporation. We went under audit. We won. Yay. It took two seconds because it was a single letter and we gave him the law, and it's a statute. The IRS is just a policing agency. If there's a statute that's clear, they don't sit there and fight with it. I think it was a $38,000-reimbursement–what do you call it–refund. Awesome first-timer. We love first-timers. Thank you for joining us. "I want to receive an invite, a reminder to a different email." We can give you that. You can always use this when you register for the Tax Tuesday. Just put in your other email. "Interested doing sandwich lease options. What is the best business structure and what document can you provide to protect myself from sellers suing me if a tenant or buyer stops paying rent or if a tenant or buyer trashes the home?" That's a tough one. You're literally leasing it and then re-leasing it with the right to buy. Let me think about this one. How am I going to do this? I'm going to be doing that through an entity. The way you protect yourself is to keep very little amounts of asset in that entity so that if you're sued, it's not you; it's the entity itself, and the entity doesn't have much to lose. That's a tough one. I tend to stay away from stuff like that. I want to buy the property and then you do a lease option in an LLC. Jeff: Make sure you have insurance. Toby: Yup, make sure you have insurance, too. That could happen so the tenant trashes the place and somebody else says, "Hey, wait a second." That's why there's always risk. What you do is you just keep it to a low. "Is it hard to set up classes in QuickBooks? Does Anderson do this?" It's not hard and, yes, we do it. "How long does it take to set up a class in QuickBooks?" Jeff: No, you'd have to ask bookkeepers. Toby: Jeff's such an accountant. Yes, it's actually very easy. Jeff: Actually, the bookkeepers are really good at it. They do it all the time. Toby: It's literally all you're doing, is setting up another class. It's almost like a revenue class so you might have revenue that comes in from plumbing and then selling products in your plumbing business and then, "Hey, I have one that's a consulting," and that might be another class. It literally takes two seconds. "What if the Wyoming LLC owns a C Corp which owns an LLC?" I don't know what that means, but what we mean is–I imagine for the 199A. We're just going to look at it is the C Corp owns an LLC that's not going to be qualified for the 20% deduction. The LLC that owns the C Corp, if it's doing other activities, might qualify for the deduction. Here's the problem: In the qualified business, the part I didn't tell you about is what is qualified business income. Dividends, interest, capital gains are not included in that definition so if you're issuing interest from a C Corp to the LLC that flows under your return, you're not going to be getting the 20%. "If you set up QuickBooks with a single entity and use class as a separate income, can you also print a balance sheet by class?" Jeff: Yes, you can do it if the balance sheet is also classified. Toby: Okay. See, we're good. We're getting there. We only have about 200 more questions to go. I'm just teasing you. We've gone through about three-quarters of them. "What is Jeff's last name?" Webb. "I have a rental company. This will be my first year doing taxes. What can I expect to pay on my capital gains? What are some determining factors?" Isaac, if you're a rental company and you're selling–like if you have capital gains, it's going to be depending on whether you sold it within a year or after a year. If it's less than a year, it's going to be ordinary income to you. If it's over a year, it's going to be taxed with either 0%, 15% or 20%. If you make over 250,000, you're going to get to add no another 3.8% and then whatever your state tax is. What are the determining factors? How much you make. If you're married, filing jointly less than 77,000, your capital gains rate is zero. All those things come into it. You can always write us at webinar@andersonadvisors if you want to ask specific questions. "I'm in the process of setting up QuickBooks account for my C Corp. I have a construction business and a hair salon that are DPA-ed as C Corp. I am flipping single-family residents in Wyoming LLC? I have sub-expense and sub-income accounts for those." This is getting long. This one, we may want to answer next week because this is kind of cool. It's talking about sub-accounts. I'm just going to table that one unless you want to jump on it. Jeff: No, I think there were a couple of issues in there. Toby: Yup, "But you don't pay tax until the withdrawal, correct? That was just with regards to the IRA." Steve, you do need an account and, yes, you don't pay the tax until you withdraw, add up in IRA. If you have unrelated business income tax or debt finance income out of an IRA, you'd pay it in the year that it was generated. "Can I set up an entity to receive W2 income and max out top […]?" Yes, but you can't do it out of a self-directed IRA. The reason being is that you are a disqualified person so you cannot do that unless you do something called a ROBS transaction, and that's going to be a major topic for another day. That's if your IRA invests in a C Corp that you set up and there are ways to do it and then you could actually pay yourself, so there. "I recently rolled over a 401K to equity trust IRA account, lending funds to other investors charging interest. Is interest income taxable to the IRA?" No, you can do that all day long, and equity trust is having to sign all your docs. My recommendation would be to set up your own 401K so you can sign the loan documents. Somebody says, "How many times a year can you roll over from 401K to IRA or reverse rollover?" It depends on whether you're doing a direct rollover. Jeff: You can do a trustee to trustee every day if you want, meaning you're going from TDM trade to Bank of America. You can do those as long as it's directly being transferred. You can pull the money out once to yourself once every 12 months, and it's a rolling 12-month period. If I pulled it out today, then I wouldn't be able to do it again until next October. Toby: Somebody asks, "Can I roll individual stock holding into Roth trading account if the current value is under the 550 limit, and how?" The answer would be, really, no; you're going to have to liquidate the holdings, open up a new account in the Roth IRA and then contribute the 5,500. It's a pain in the butt, I know, but I don't make the rules. It's this whole Bank Secrecy Act and all this stuff since they flew planes into trade centers. "Is the old rule dead on personal residences two out of five years?" No, that's still the rule, and we still use it like crazy. That's exception 121. Jeff: Yeah, they were talking about making it five out of eight years, and that got thrown out so it's still the old two-out-of-five rule. Toby: Yup. "Do my startup costs carry over two years if my net was negative?" It's actually 20-something years. Jeff: 15 years. Toby: 15 years now? Nate, you can carry forward your startup costs. Is it 15? Jeff::Yeah. Toby:  "Hey, wait a second. I have an S Corp. They keep charging me the 800 fee ever

  Jeff Bunn, lawyer, wellness expert and owner of the Mindful Law Coaching and Consulting Group, presents the business case for investing in attorney wellness. As he sits down with ALPS Executive Vice President, Chris Newbold, Jeff lays out why making mindfulness a priority in the legal profession makes sense not just from the health standpoint of health, but also the economics of the practice of law. To learn more about all areas of attorney wellness, visit the National Task Force on Lawyer Well-Being's Resource Page, featuring the report and more information on what is happening in your state. ALPS In Brief, The ALPS Risk Management Podcast, is usually hosted by ALPS Risk Manager, Mark Bassingthwaighte. This episode is hosted by Chris Newbold, ALPS Executive Vice President. Transcript: CHRIS: All right. Welcome. This is Chris Newbold. Welcome to another version of the ALPS podcast ALPS in Brief. I'm sitting here in downtown Chicago with one of the experts in the field of wellness, Jeff Bunn, who is the owner of the Mindful Law Coaching and Consulting Group. Had a chance to meet Jeff a few weeks ago and he's doing some wonderful work in the field. Today we're going to talk about the business case for wellness and why that makes good sense for firms, law firms, and the legal profession in general. Maybe what we'll do is start, Jeff, by just having you just introduce yourself and what gives you an interest in this particular area. I know you've had a distinguished legal career as well. Maybe just a little context on who you are. JEFF: Absolutely. I'd be happy. Thanks very much for inviting me, Chris. It's a delight to speak with you. My focus is really mindfulness, which is a little piece of the wellness pie, if you will. I happen to think it's a great and very important issue. It's an issue that gets a lot of play, a lot of thought, a lot of curiosity. My story very briefly, I started ... I used to be like your Type A trial guy, long distance running. I was walking the dog one day, slipped on some black ice, got my knee scoped, and long story short couldn't run anymore. I was looking for something that was a low impact, no impact alternative to running. Little did I realize that I used to go out ... When I talk about running I'm talking about an hour or two hours kind of thing. It was meditation for me. What I got into, because of my injury, was yoga. A lot of the men and women that I met practicing yoga talk about not only the poses and the practice but also other things that are more spiritual. I just found that that kind of resonated for me. I took a training session, a meditation training session that is, and I just got into it. Now I'm not a proselytizer. I'm not out there banging the drum for being a spiritual guru. Quite to the contrary, I think that there are a lot of aspects of mindfulness, which is a piece of a larger tradition, like the Buddhist tradition in particular, that I think can be ... It's not an all or nothing proposition as a lot of people, men and women who I respect, feel a great deal of affection for and know. They're kind of an all or nothing ... You're either all in or you're not. I get that. I understand it but I do believe that it doesn't have to be all or nothing. There are aspects of that faith or spiritual practice, Buddhism, mindfulness in particular, that can have a business application. My saying is, which I ripped off from Dan Harris who is a great guy, is a news anchor that you or some of your listeners may know of, also the author of a great book, 10% Happier. It's an old book now. He's written more recently. It's about mindfulness and how it changed him. Dan came up with a description of what is mindfulness? Well, if you ask 50 different people you're going to get 50 different definitions. He came up with a great soundbite that just works for me, "Simple, secular, scientific". That's really what it is. To me, it's brain training. Mindfulness, that aspect of a broader practice, can be segmented, can be applied to the business world in terms of helping us focus our attention, prioritize our distractions, and the like. CHRIS: That's the key to it then is the ability? I mean, obviously we know that most lawyers in practice are go, go, go, busy, busy, busy, right? JEFF: Yup. Yup. CHRIS: The value proposition of mindfulness comes in where? JEFF: I think in terms of being able to again focus our attention and then prioritize distractions. There are distractions like emails, telephone calls, partners hanging out with a cup of coffee in the doorway wanting to talk about whatever. Yet we have a filing that we have to get done by such and such a time. Or we have a meeting coming up in 20 minutes and we need to think about that. Or a phone call or what have you. I think that there are a lot of ... I think of it in terms of physical fitness and mental fitness. Everybody gets the idea of physical fitness now. As employee benefits go it's not a stretch at all to have firms or businesses help their employees deal with the ... They'll make contributions towards their monthly gym dues or what have you. Well, let's start taking care of our minds as well as our bodies. I think if you think of mindfulness as not just vague woo woo kind of thing but actually very specific brain training. Attention, prioritizing distractions ... The distractions will come but if one learns to focus one's attention in the midst of all the distractions that come that's going to make you a better lawyer. It'll make you a better professional. Therefore, I think it has ... Those practices, while it might not seem obvious, have an application in the business world. CHRIS: Yeah. We had a chance to be on a panel a couple of weeks ago. I think you've been able to crystallize as succinctly as I've been able to hear it about just the value of mindfulness and the value that it can bring ... If I'm a senior partner at a law firm build the case for me for why this is a good path to pursue. Often times we hear wellness and we think, "Oh, somebody is taking a two hour lunch," which for a lot of senior partners means that's less billable hours, right? JEFF: Yeah. CHRIS: It's a little bit of a ... I think you've been able to turn it on its head a little bit and say, "There are some real definitive business case elements to thinking about wellness, thinking about mindfulness." I'd love for you to present that for our audience. JEFF: Sure. I'd be happy to do that. It really has been a part of my journey. If I was having a conversation with you and you'd ask me, "What is mindfulness?" I'd start talking to you about what mindfulness is but in your mind you could just see people's eyes glaze over. They're just thinking it's all woo woo and, "Oh, Jeff has lost it. He's gone around the bend." I get that. It was very frustrating at first because I felt like I was banging my head against the wall trying to convince people of something that they were disinclined to believe. Then I started thinking, you know, if you can change the conversation ... Don't talk about something that whoever you're speaking to may think of as woo woo, as something vague and ill-defined with a lot of negative connotations. Let's talk about things that we do understand that have real meaning for us. That's how I started thinking about is there such a thing as a business case for mindfulness. I think there is. As I've thought about it I've come up with ... There are five areas that I touched upon that I alluded to when you and I last met ... I'm sure there are more. It just requires more thought. Just knocking them off and here I'm going to call myself out here, I better remember this, recruiting, retention, insurance costs, CLE costs, and basically productivity, which kind of ties all those together. I think in terms of business, hard dollars, the idea of recruiting younger men and women. How does one law firm stand out from the crowd? How does one distinguish one's self? If a recruiter is able to say, "We value the minds of the men and women who work for us, old and young, and we put our money where our mouth is" that's going to help you tell a story that's going to hopefully help you recruit the best and the brightest to your firm. CHRIS: Particularly with this generation, right? JEFF: Absolutely. CHRIS: One that's I think coming into the legal profession with a sense of, "Obviously I want to do incredible work as a new lawyer but I also want to maintain a better work/life balance." JEFF: Yeah. Yeah. Absolutely. I have said and I still maintain that a law firm's greatest asset is its lawyer's minds. If you can begin to make a case, a real case, not just lip service, but a real case that we value our lawyer's minds, we want to protect them and the way we protect them is help them be happier, help them live a life that's more fulfilling, then that's a good thing for them and it's good for us as well, which really gets to the idea of retention. If men and women who are at a law firm five, six, seven years out instead of saying, "I'm going to go in-house. I'm going to go do something else. I'm going to do this, I'm going to do that, but I'm done doing this, the law firm thing." Well, what a cost. The cost to the law firm of replacing the talent is huge. CHRIS: Huge. JEFF: It's huge. Hundreds of thousands of dollars. You lose in terms of continuity, of service to clients. You lose potentially the business of some clients. There's just nothing good I would submit that accrues to a law firm by virtue of a departure of a seasoned professional. I think it behooves a law firm to do what it can to help keep the men and women it has been developing. Recruiting is a big issue but retention I think is a huge issue. I think also insurance costs and kudos to ALPS for recognizing that. I think that both in the area of health costs and perhaps professional liability costs it can be having a real committed, defined program can help deal with both health costs and professional liability costs. Very quickly on the health thing. One might question, "How does taking care of your mind translate into benefits that can accrue to you physically? To your body?" What I mentioned in the talk that you and I participated in recently was a Wall Street Journal article that was two or three weeks ago. Maybe a month at best. That was talking about mindfulness app developers that have begun the process of applying through the FDA for approval of some of their apps as medical devices. Because, now we get into the science that I won't bore you or your listeners with now, the science behind all of this ... If you go to Aetna is a big company that has embraced mindfulness. If you have any interest at all go to their website. Aetna's got a great ... CHRIS: Scientific studies are clearly there now. JEFF: Big time. Big time. On the subject of science too I'm a little bit off-topic here but I'll go there, the idea of neuroplasticity. Relevance for younger men and women in terms of recruiting and retention that's I think something that firms need to pay attention to but what about their older people? People like me? CHRIS: Yeah. JEFF: Why would I care? Well, forget about me but just as an example as a human being who is 65 years old, neuroplasticity, which has driven a lot of the science and a lot of studies, is really the answer. The concept behind neuroplasticity is that regardless of one's age, it's not just babies, it can be 65 year old people, we can rewire our brains. We can learn new things. The brain is a live, malleable, plastic thing. There are good reasons why even older people can and should engage in mindfulness because it relates to neuroplasticity and the ability to learn. Again, back to ... CHRIS: CLE and then productivity. JEFF: Right. Now we've got CLE and productivity. CLE, a lot of states have started ... Well, there are at least a handful, maybe 10, states now that have adopted ABA standards. The ABA did a great service to our profession by appointing the National Task Force on Wellbeing, which authored a report. It's a lengthy report, as you know very well. 70-ish pages including the appendices. It's a great read, by the way. I heartily commend it to anybody who is interested in the topic. Apropos of that task force findings there have been recent changes recommended, not yet adopted by all states but it's just a matter of time, it will be, that include among CLE a requirement that men and women in the legal profession study programs that are either mental health, substance abuse, diversity and inclusion. I would suggest to you that I think in terms of ... Those are costs that are typically borne by a law firm that instituting a program will help a firm qualify and train their people in that area. All of which gets to the issue of productivity, which just makes people who are happier and are better balanced work better. Not longer. The billable hour is still with us. There's going to be plenty of emphasis placed on that by the business people but allowing and putting into place programs that help our men and women work better as opposed to longer ... CHRIS: There's no doubt that to be a good lawyer one has to be a healthy lawyer, right? The more that we encourage those types of cultures I think the more that we're going to see the economic return of that. JEFF: Absolutely. Just in conclusion, it occurs to me ... I think I mentioned this too earlier that I think the airlines really get it right when we all fly for business or pleasure and part of the opening instructions are always, "If in the unlikely event of a water landing or whatever take care of yourself first. Put your mask on first and then take care of other people." CHRIS: Yeah. JEFF: Same concept applies to lawyers. If we learn to take care of ourselves, physically and mentally, we'll do a better job for our clients. CHRIS: Awesome. Well, Jeff, if people want to get a hold of you and want to talk a little bit more about the mindfulness or the wellness things that you are working on how can they reach you? JEFF: Love to do that. Thank you for asking. Probably the best way is to deal with my email address. Right now it's J Bunn Law, J B-U-N-N, Law at Gmail dot com. Just bang me out an email. Whatever is on your mind. I obviously like to talk about this stuff. I'd be delighted to do just that. CHRIS: Good. Well, thank you, Jeff. Thank you listeners. Again, if you have any topics of interest that you'd like us to focus on an upcoming podcast please let us know. Thank you. JEFF: Chris, thanks. Okay.   Jeffrey H. Bunn is a retired litigation attorney, who practiced in both State and Federal courts for nearly 40 years, and was previously member of a three-person Management Committee for a Chicago law firm. “I'm one of us. I've represented many different clients in a variety of civil matters, was a former ethics partner and have managed (and been managed by) others. I understand how lawyers and law firms operate. I also understand business and business people. And I'm a regular meditator, trained in the vipassana tradition”. Jeff was prior chair of the Chicago Bar Association (“CBA”) Commercial Litigation committee, and more recently, the founder and chair of the CBA committee on Mindfulness and the Law. Jeff was the initial vice-chair of the Lawyers' Assistance Program (“LAP”) Illinois Task Force for Lawyer Well-Being (modeled after the National Task Force that was formed by the American Bar Association (“ABA”), which issued a written Report in late 2017). He has led guided meditation sessions for the American Association of Law Schools (“AALS”), and the State Bar of Nevada. In addition, Jeff has presented on matters concerning the incorporation of mindfulness and meditation into the practice of law for the CBA, Chicago Volunteer Legal Services (“CVLS”) and the National Association of Bar Executives (“NABE”), as well as other professional organizations. Jeff was previous blogger-in-chief of the, “The Mindful Law Guy” blog, and has written a book (Canary In The Coalmine) that is submitted for publication, as well as a screenplay (The Meditation Hesitation Blues), that has been submitted for sale and production.

Gretchen Evans served 27 years in the US Army, earning a bronze star, and rising to the rank of Command Sergeant Major. During her service, Gretchen survived a rocket blast which left her with hearing loss and a traumatic brain injury.  While struggling with depression after her injury, she relied on a new rope team to bring her back into the world and show her she still had the ability to find purpose by serving and leading again. Despite her injuries, Gretchen serves others as a passionate volunteer. She also achieved her No Barriers goal by finishing her book, “Leading from the Front.” On this episode of our No Barriers Podcast we connected with Gretchen remotely from her home in North Carolina. Showing her Army roots, Gretchen was early to the call and well-prepared, including with adaptive technology to communicate since she is deaf. The episode begins with Gretchen detailing her time in the Army, her many tours, and her overall love for the service. “I’ve done 9 Combat tours...I’m like a cat with 9 lives.” She was a natural leader and despite her very small frame she was a commanding force and was dedicated to her troops. After an unexpected rocket blast, Gretchen was devastated when she woke up in the hospital and learned she would never hear again. “The thing that really kicked me in the gut wasn’t even my physical injuries, what made me pause, made me afraid, was that I went from zero to hero in one second with no transition and no plan for retirement...that I wasn’t going out on my own terms.” As she was forced back into civilian life with a disability she struggled to figure out her new role. She describes the hopelessness and despair that can take over your life as a hole: “I had tried therapy, medication and those things somewhat helped but they weren’t the silver bullet. I wanted out of this hole. I was clinging to the sides to keep from falling in.” Eventually, Gretchen talks about finding No Barriers Warriors, the No Barriers programs for Veterans and on her first expedition out into the wilderness she discovers that it's not her disability that's been holding her back, it's her disconnection from other people. Being around other Veterans and having a team is what Gretchen was missing. She talks about how that was the catalyst to rediscovering her purpose - to lead teams and help others. She was still a leader at heart, just in a different capacity. “First you gotta realize you have a hole, having self awareness, and letting people into your life - realizing that helping other people - and engaging with other people who have their own holes- that’s healing.” Buy a copy of Gretchen's book: Leading From the Front Learn more about No Barriers Warriors TRANSCRIPT Erik: This is our No Barriers podcast. This is Erik Weihenmayer talking [00:00:30] from Golden, my home. We have my fellow host Jeff Evans. How are you doing today, Jeff? Jeff: Good, Erik. Good, Erik. It seems to be another shorts and t-shirts day here in the middle of winter in Colorado. Everything is going as not planned for our winter, but it's still a beautiful day here in Colorado. Erik: Dumped 12 inches yesterday I heard up in the mountains so maybe things are looking up. We're not getting much of a winter. I didn't [00:01:00] get much of a winter these last few days because I was out visiting one of our No Barriers graduates, Matt Burges, who runs this awesome organization, Freedom Fidos, training service dogs for vets. I was checking out his facility. Then I went down to Miami to meet one of our No Barrier sponsors, Tom Sullivan who founded Cabinets To Go. They have 50 something stores and they're gonna have a scholarship for vets, youth, [00:01:30] really anyone in our community to take part in one of our event, one of our programs, one person from each of those Cabinet To Go communities. That's 50 something scholarships of people that are gonna get to participate. It was a really good day connected with Tom and Cabinets. What you been up to, Jeff? Jeff: This half winter that we got here has been challenging for me, outdoor [00:02:00] perspective. It's like just when you think the ice is good enough to get in, we have a 50 degree day or 60 degree days. It's made for some challenging conditions. Things are going good for our upcoming trip to Nepal. We're gonna climb a mountain called Mera Peak, which is a 21,000 foot peak a little bit off the checking trails up to base camp. Fortunately as it plays out, [00:02:30] we have six former No Barriers participants joining us for this trip. A lot of the No Barriers messages will be percolating throughout the trip and the climb that we do. A lot of the messaging and content that we share and talk about will be centered around that idea of embracing this journey and being together and really soaking up the idea of fellowship. I'm really excited about [00:03:00] that. I know you and I will not see each other in Nepal at least this spring. You're heading back there in June with our guest for the day. Why don't you give us a little bit of a 30,000 foot view of that? Erik: It's gonna be so fun. I can't wait. I don't get into the field as much as I'd like with our group. We're gonna be leading a youth group to Nepal and we have kids signed up of all abilities, not just kids with [00:03:30] physical disabilities but kids with invisible disabilities. Kids, perhaps, who have been bullied and want to use a trip like this as a platform for social change to bring an experience like this home and create their own No Barriers pledge to elevate their community in some way. We're gonna be heading to [Muston 00:03:50], which is a remote area of Nepal. It's up on the Tibetan Plateau. We're gonna be exchanging with a bunch of villages and schools and [00:04:00] school for the deaf, some disability organizations and really trying to understand, culturally, how issues happen, how people break through barriers in Nepal, what kind of barriers haven't they been able to breakthrough yet. We're gonna be studying some sustainable projects that this great partner organization, the Z Foundation, have created. They get community buy in and then they have the villagers do [00:04:30] sweat labor and build sewage and electric, hydro-electric, all kinds of cool projects to bring modernization to those villages. It's gonna be an amazing trip. We're recruiting right now. Great transition because our next guest is going to be one of the leaders on this trip. I am so thrilled to be speaking with you today. Jeff, why don't you introduce our guest. Jeff: Gretchen has ... probably within the past [00:05:00] two years, she participated in various warriors female trip down in the Gila wilderness. She's got an amazing story. She served 27 years in the army all the way to, I believe, one of the highest ranks in CO ranks of command sergeant major. During her service, she was involved in a rocket blast, which impacted her [00:05:30] obviously in a lot of different ways. It caused a significant traumatic brain injury as well as significant hearing loss. We get introduced to Gretchen after these life changing episodes and we see them thriving. Of course, I want to hear more about Gretchen's story, about her journey that she's been on [00:06:00] to go to the point to the fact that she just wrote a book called Leading From the Front, which I'm gonna read for sure. The fact that she's now gonna step off with you and go to Nepal. Gretchen, welcome to the podcast. We're excited to hear some of your story. Erik: Gretchen, you served for 27 years serving our country. That's a long time. [00:06:30] Tell us why you chose to do that. Gretchen: Initially, honestly, it was just out of survival. I lost both of my parents when I was a teenager. I was attempting to become financially self-supportive. It just became really difficult. The military offered a job and training and income [00:07:00] and all that kind of stuff. I went down and enlisted in the army with the thought that I would stay in for four years and take advantage of their educational benefits, get out and finish college. What I really found was an intense love for what the military did and what it represented and the people that I served with. Four years turned into being 27. Jeff: You were telling me, Gretchen, you met your husband. I [00:07:30] find it interesting that he's a navy guy and you're an army gal. Can you tell us how that played out. Gretchen: Yeah, so my husband, Robert, was a navy chaplain in '06. He was sent to Afghanistan to be in charge of all the chaplains in Afghanistan. At the time, I was the senior command sergeant major in Afghanistan of all the installations. Everything good and bad came [00:08:00] across both our desks because the nature of both of our jobs. We really had this intense friendship and respect for each other. It came with the good news, it also came with the bad news when we had casualties and had to notify families and things. Robert left after a seven month tour and went home. I guess about a month later, I get this really lengthy letter full of nonsense until the last paragraph. [00:08:30] Then he said, "Could you ever be romantically interested in me?" Oh my God. I wrote back and said, "Did you forget where you left me? I'm in Afghanistan. I can't be romantic about anything. You must have a plan so indulge me." The plan was we'd write letters like they did in World War II and try to get to know each other that way. Ultimately then I got injured and life changed, but Robert [00:09:00] had proposed two months prior to me getting injured. I really thought that might be a war stopper. He said he didn't care that I was blown up and deaf. That's a great guy, don't you think?. Jeff: Yeah, yeah. Erik: I love that. Jeff: The fact that you feel in love in the sandbox and then developed and cultivated this relationship and it was all prior to your injury, that says a lot about the character of both of you and what you've been through. Erik: [00:09:30] Gretchen, by the way, I can relate to your story because my wife, when we were dating ... I'm blind and I have prosthetic eyes. It was this big event for me to have the courage to take my eyes out in front of my wife. I don't know if you can relate, but I was terrified because I was thinking, "Oh, I'm imperfect. She's gonna think I'm ugly." I took my eyes out and she said, "I [00:10:00] can live with that." I love that, when you find somebody who understands you're imperfect, you've been hurt and beat up a little bi but you're still lovable. Gretchen: Absolutely. I agree totally. Jeff: Tell us a little bit, Gretchen, about the journey that led you to that day and give us a sense of [00:10:30] how that day played out and then the near future as you started to heal, both emotionally and physically. Erik: And people don't know that you had nine combat tours. Gretchen: It started in Granada. I jumped into Granada and did Panama and Central America, [inaudible 00:10:59], Bosnia, [00:11:00] Somalia, Iraq and Afghanistan. Over a 27 year period, I had nine combat tours. I felt like I was a cat. I knew it was gonna get me sooner or later. Jeff: Was it the ninth when the incident took place? Gretchen: Yeah, the last one. That was that one. What happened that day was I was flying around in my helicopter [00:11:30] to visit troops at a fort operating base, a very remote place. It was pretty exposed. I was just there visiting troops. We were out walking around. I'm just asking troops questions. All of sudden we take rocket fire coming in like rain. It was pounding us. I was telling to [00:12:00] the troops to get in the bunkers, get in the bunkers. We had these concrete bunkers scattered throughout the installation. Before I could even get myself into a bunker, a rocket hit about 10 feet from where I was standing. It threw me into one of the concrete bunker, which then resulted in my brain injury. It blew out my eardrums and took some shrapnel in places that weren't protected by my flight vest. The next thing I know I'm waking [00:12:30] up lying down in the back of a helicopter and I'm thinking to myself, "This is not the way I normally ride in a helicopter." Then I was motored back to [inaudible 00:12:40]. When I got to [inaudible 00:12:44], they put me in a semi-coma just to do an evaluation to see what all ... maybe if I had some internal injuries and just to plug up all the little holes from piece of shrapnel. Those things just make it nasty. [00:13:00] They get in and they fester and things. When I came out of the coma, there was a very young army doctor standing next to me with one of those white dry erase boards and he had a marker. He wrote on the board and then showed it to me. It says, "You're deaf." I took the board from him and I wiped it off with my hands. I wrote on there, "Forever." He goes, "Yes." Of all my injuries, [00:13:30] that was probably the hardest one to overcome because you wake up deaf. You're a hearing person. I was 46 years old, been a hearing person my whole life. All of a sudden, I'm deaf, on top of that with the head injury and all the other things. Honestly, the thing that really kicked me in the gut wasn't even my physical injuries. What kicked my in the gut and made me pause [00:14:00] and made me afraid was I went from hero to zero in one second. I didn't have a transition plan. It had not even crossed my mind about retirement even though I had 27 years. We were still at war and I wanted to be with my troops. I was just so devastated and probably really angry that I'd didn't get to go out on my terms, that my career was snatched from me [00:14:30] at the hands of the enemy. I think that injury, that devastation was the hardest one for me to overcome. Erik: What's that like? No Barriers is a lit about understanding these processes that we go through. What is that like being a hero one minute and then a zero in the next? What's going in your brain, all the [00:15:00] uncertainty, all the confusion, all the psychological fear? What is that experience like? Gretchen: The experience for me was I just didn't have a path any longer. I was just kind of like, "What now?" Toppled with these injuries, I just thought, "Nobody's gonna want me. I'm not ever gonna work again. How am I gonna communicate with people." [00:15:30] I was lost, as lost as lost can be. I hit this really low point and where, as hard as I tried ... and I'm a pretty determined person. I'm a marathoner and I jump out of airplanes and I repel. I do all these things. All of a sudden, I was this hearing and the brain injury were almost prohibitive from doing all the things I knew how to [00:16:00] do. I had these non-marketable skills like taking over small countries. That doesn't really resonate well in the civilian life. I didn't know what I was going to do. Honestly, I was in a black hole for a very long time. Jeff: I've heard you say as well because remember I heard you speak in Ashville and you talked about losing your family and your fellowship and your mission. When you say [00:16:30] your family, you're talking about your military family, right? Your team, right? Gretchen: Yeah, my team, my soldiers. I had been with them my whole adult life. If you think about it, I went in right after I turned 19 and I was 46 years old. My entire, almost, adult life had been spent in uniform with troops. I was not prepared for the civilian world. I'm still kind of a little bit of a crappy civilian to be honest. [00:17:00] That was my family. That was what I woke up to everyday for 27 years. These were my battle buddies and I had a mission. I knew what I was supposed to do. It was very well defined. I was good at it. I had honed in on my skills. That's when I said I went from hero to zero. I had no skills that I thought were applicable to life after the military. Jeff: Do you also think that there are certain people that get [00:17:30] into a routine maybe, they have a direction of serving? You're very good at serving other people. Then you get hurt or something happens and you don't know how to be served. You don't know how to be helped. It's like a totally weird situation that a lot of people get in that situation where they don't know how to handle it, right? Gretchen: Yeah, very true. Especially as a sergeant major because our rank is very special. We're supposed to be the advocate for the troop. [00:18:00] If you work for a three or four star general, he or she comes to you and usually he defers to you because they're your third or fourth general and you may be their first sergeant major. Anyway, you have the pulse of the unit. Your responsibility are to the troops and to make sure they're taken care of. I wasn't used to anyone taking care of me. I was taking care of other people. All of a sudden, [00:18:30] now I was kind of needy, which is gut wrenching at first because you don't even know how to ask for help nor do you want to. You don't have the words for it and also, it just feels so wrong. Jeff: It sounds to me like, Gretchen, you went through all of these different phases of emotion following your injury that we always hear so much about all the way from anger to frustration to sadness to [00:19:00] depression and then finally, at some point, you get to reconnect. Can you walk us through that path for you and how you've morphed from that fateful day to where you are now and then maybe give us a sense of your experience in the Gila wilderness and what part that played [00:19:30] in your experience as far as healing. Gretchen: It was really very a strange thing. I had kept in touch with some of my troops. We don't have to say a lot for people to know that something's not right. It's like a sixth sense almost. One of my guys wrote to me. He says, "You know, sergeant major, [00:20:00] I realize you're in a bad place right now. I just came back from a No Barriers expedition. You really should check this out because I know you like to be outside and you like to hike because you used to march our butts off all the time. This is right up your alley, carrying heavy crap and walking all over the place and not showering." He says, "This has got your name all over it." Initially, I tried everything else. I had tried [00:20:30] therapy and I tried medication. Each of those, at the time, were somewhat helpful but they weren't the silver bullet that I was looking for to get out of this hole. I wanted out of the hole. I was clinging to the very sides to keep from falling in. Just because he asked me and because of our relationship, I got online and filled out an application. Part of the process is that the physician [00:21:00] that works with No Barriers calls and talks to the warrior and talks about your disabilities. He gets on the phone and he says, "Okay, tell me what's wrong with you." In my mind, I thought, "They're not gonna take me anyways, but I'm gonna be honest." I said, "Okay, I'm deaf as a doornail. I have a traumatic brain injury. I have PTSD. I have little shrapnel pieces still all over me. I have a right side weakness [00:21:30] that can be problematic." I had a litany of things that I said that were wrong with me. He paused for like three seconds, then he says to me- Erik: You're perfect. Gretchen: You're exactly what we're looking for. Erik: You're perfect. Gretchen: You're perfect. Erik: That's right. You're perfectly imperfect just like the rest of us. That's beautiful. Gretchen: It was beautiful. Erik: Okay, you got accepted into the program. I'm just curious about what it was like to be with some colleagues because, [00:22:00] as you mentioned, the biggest pain you were experiencing was this lost of comradery and fellowship. Take us through that a little bit. Gretchen: At this point, really my physical injuries were what they were. I made accommodations to all the technology out there to help me with my hearing issue, my brain injury same with that. My real issue was [00:22:30] that I was just disconnected from life and from other people. I go on the expedition and a group of fantastic people, there was one other female and the rest were male warriors from all eras. We had two guys from Vietnam and then the rest of us were mostly post-9/11 veterans. It was in Colorado. The minute we all sat down [00:23:00] for the very first meeting, I felt like I'm back home. I might not be wearing a uniform, but these are my guys. Once we kind of told each other about ourselves and I told them I was a sergeant major, they wouldn't even call me by my first name anymore because that, to them ... Later they told me that made them feel so safe and so connected to because they each had a story about a beloved sergeant major who had made a difference in their life. It was like all [00:23:30] the stars lined up. It was just perfect. We hiked and we talked and I felt like all of a sudden, that hole started filling up with just good things. The despair that I been feeling and the hopelessness, little by little with each step as I was walking up those mountains started to dissipate. It turned the corner for me. There was some healing afterwards. I still wake up every day and not [00:24:00] everybody's perfect but that one expedition was the turning point in my life. Erik: I thought that was interesting. This is Erik, Gretchen. You talked about a hole and then you start to fill up that hole. Do you think that's what healing ultimately is? There's a lot of people listening probably that are experiencing a loss or getting stuck somewhere [00:24:30] and they want to heal. What does that look like? What did that process look like for you, filling in that hole of loss? Gretchen: What it looked like for me is first you gotta realize that you got a hole. The first step in getting better is self-awareness. I knew I had a hole, but it became really obvious to me how deep and wide it was when I got on the expedition. [00:25:00] Letting people into your life and realizing that helping other people, I would say probably other than the guides, I was in the best shape on that hike. I'm very petite. I'm 5'2" and 98 pounds on a good day. I would carry extra stuff for people and hike. That let me help other people, which is really was I felt like destined [00:25:30] to do my whole life. I was just doing it in a different way so that void of losing my troops was replaced by engaging with other people who also were trying to fill a hole. There's like this unity thing like we're gonna heal each other. Erik: Cool. Where did that lead you after that trip? You graduate and then you make a No Barriers pledge. Tell us about that amazing pledge [00:26:00] that's resulted in your book. Gretchen: I had to think about this pledge. There's lots of things that I could've pledged but I had been working on this book that really came out of putting down the stories of 27 years of serving with the most heroic men and women I've ever met in my life. It's really about the troops. It's written from my perspective but it's these wonderful stories about them. My pledge was the finish the [00:26:30] book. It probably was honestly about 89% finished already, but for some reason I just couldn't put that last period on the page because I didn't think I was healthy enough to finish it. Maybe I was afraid. I said to my guys and gals that were hiking with me, I said, "I'm gonna finish that book and you're gonna read it some day. Hopefully it will be meaningful for you." I did. I finished [00:27:00] it shortly ago. It's called Leading From the Front. It's lots vignettes about these remarkable things that happened in those 27 years. Jeff: Do you consider yourself a writer? I think a lot of people ... Erik and I have both written books. I think some people would say, "I'm a writer. I enjoy the process because in a way, it's a little bit therapeutic." Did you find that through the case or was it a struggle or did you despise the process or did [00:27:30] you embrace it at some point? Gretchen: When I was writing it, I wasn't thinking I was writing it ... I was writing it to help heal myself because I was writing about things that happen. When you put it down on paper, you have to remember better. Sometimes your brain plays tricks on you. When you write it down, I had to explain what it smelled like and what it sounded like and why Sergeant so-and- [00:28:00] so did this and all the little [inaudible 00:28:03] pieces. I don't consider myself a writer. I consider myself a storyteller. Jeff: Why did you call it Leading From the Front? I've seen books and people talk about leading from behind and leading from every direction. Why did you call it Leading From the Front? Is that an allusion to the frontline? What is that? Gretchen: In lots of ways, that title resonated with me. One, always try [00:28:30] to be someone that my soldiers could respect and look up to, not physically but somebody to eliminate and to lead with a firm but a kind heart. Also, I did lead from the front as often as I could. I wasn't one to stay back at the headquarters. I wanted to be up there with them. I wasn't a risk taker, I just [00:29:00] felt like if I'm asking them to do that then I aught to be there with them. It's that. That's where that title came from. Erik: I think that's your wiring, Gretchen. You're just absolutely wired. One takeaway from you is you were born to lead and when that got taken from you, you have to find a different outlet for you. I so applaud the idea of [00:29:30] who you are and what you've become since your injury. It's clear you live for others in a big way. The fact that, fur to your injury, you were put in a situation where you couldn't do this thing that is so you. I can imagine that really hurt and really [00:30:00] struck you right in the gut. After you finished your first No Barriers' experience other than the pledge and the book, what else have you taken on your journey since then and how have you applied it to your life in Ashville as a civilian and doing the things that you do from day to day when you're not in the back country with a warrior's team. Gretchen: [00:30:30] I went on another expedition after that initial one to the Gila wilderness. Part of the No Barriers program is a phase three where we stay connected with warriors after they finish their expedition and offer them we call it coaching. We offer them assistance and encouragement. You become part of a rope team for them to help [00:31:00] them achieve their goals. I find that incredibly satisfying. I have my little group of warriors that I reach out to and just plot along. Sometimes they need a kick in the butt to say, "Come on, you can do this." Sometimes they need you just to listen and you let them work out the problem for themselves because usually within themselves, they have the answer. You just get blinded by the circumstances. I spend a lot of my time working with my Barriers alum. [00:31:30] Also, I'm working with our development team so we can raise more funds so we can send more warriors and youth on programs. I enjoy that because I love telling the story about No Barriers. To me, it's not hard to sell such a great program. I can speak from experience that had I not taken the chance and filled out the form that day, I feel like I could have very easily become another statistic, which would have been [00:32:00] awful for everybody. Also, I help my husband in his job. His hospital serves 10,000 veterans every week or so. Just advising him sometimes on the way that soldiers think and what's important to them. I'm a good person for him to come home to and say, "I had this situation. What would you suggest would be best way to handle this," and try to [00:32:30] help him so he can make the VA an easy, safe place for veterans to get good healthcare. Erik: A lot of this conversation, Gretchen, has been about leadership and service. You served for 27 years in the military and then this thing happens to you, this thing of great loss. You're still leading. In a way, [00:33:00] what's going through my mind is that there's an ironic thing here. Has this helped you understand leadership or become a better leader than you might have if you hadn't gotten hurt? Gretchen: Absolutely, I have no regrets. You know what? It made me a better leader, absolutely. I really had to dig deep and I had to understand and try even harder to be empathetic and sympathetic [00:33:30] and be this strong person so that people would ... I used to always say to my people they don't care what you know until they know that you care. Part of it is just letting people know that you care to begin with and then to walk with them. Part of my pledge on my last one was to sit with the broken. I mean that in the sense that I want to be there when people [00:34:00] feel like they don't have any other hope and I can reach out because I've been in that hole. I don't want to get back down in it with you, but I'll certainly give you a hand because I know the way out. Just to help people get out of that hole and fill it with things that are out there. I think that's really. It's made me exponentially a better leader. Erik: You certainly are. Jeff: You truly are [00:34:30] the prototype of a No Barriers warrior, Gretchen. You've gone through a transformational experience. You been knocked down, and then you stood back up. Now what you're doing is completing that heroes journey, that whole Joseph Campbell's heroes journey circle. You chose to go into battle. You elected to voluntarily. You went into battle, you got your butt kicked. Now on the return of the completion [00:35:00] of that circle, you are now sharing our experiences to be able to improve the livelihoods of the people that you care the most about. I think that that's ... I know the word hero gets thrown around. You probably don't like it. It's just a little bit I know about you, but that's the true testament to what it means to be an archetype hero within a hero's journey. Really amazing. Erik: I think it's all of us in the No Barriers community [00:35:30] are honored and fortunate to have you as a colleague. Jeff: Yeah. Erik: And it's gonna be fun trekking across the Tibetan Plateau with you in June, Gretchen. Looking forward to that experience. Thanks for being with us today. Gretchen: That you both for your kind words and for having me on your program and for all that you do. I'm gonna keep plugging along until I get to the finished line and I'm exhausted. Yes, Erik, it will [00:36:00] be fun to be trekking across wherever we're going. I look forward to it. Thank you, gentlemen. Jeff: Thanks, Gretchen. Erik: Alright, cool. Hey, Jeff, that was an awesome interview. A lot of takeaways- Jeff: I just continue to be blown away by how the definition of a No Barriers participant continues to grow in my mind. I've been with you since the beginning [00:36:30] and watched the program evolve. There's some stories that are outstanding, but Gretchen's may be the most because she really exemplifies, embodies what it means to be a warrior and to be a hero. Give me your bullet points of what you take away mostly from that conversation with Gretchen. Erik: I think it's [00:37:00] just such authentic lessons of leadership, none of this stuff that you hear in Hollywood or fictional books. It's real. It's so real. It's somebody who's bled their message. I love stories like that. That personally inspires me. I like what she talked about it terms of what she talked about, a hole of when she got hurt. A hole being formed and you gotta fill that up. I love that analogy. Yeah, I think even a psychological loss [00:37:30] is like a hole. You gotta fill that up. What do you fill it up with? You fill it up with purpose, with mission, with your team, with service, with love, with empathy. That's powerful for me. Jeff: And the fact that ... I find it so profound that this woman literally was probably a child and knew she was going to be of service to other people. You can just tell it. It's just in her genetic [00:38:00] code this was going to be her path whether she's gonna embrace it or not. It's just who she is. I find that so fascinating. Then to have it pulled right out from under her, the ability and the venue to be able to engage and inspire and lead from the front for her soldiers. I think she mentioned it, the idea that could've [00:38:30] just sat and spun. She could've just fallen right off the cliff, but she chose not to. You and I have heard it plenty of times in all the warriors that we've done trips with and have gone through the program, I feel like that is the universal core message is my leg is one thing, my PTSD is one thing, my hearing is one thing. Just like Gretchen said, the thing that hurts the most is I'm not with my people. [00:39:00] I lost that purpose and I need to rediscover it. I'm so happy for her that she continues to find that through this program. Erik: Still building that map. I love it. Anyway, thank you. It was an awesome interview. If people want to learn more about No Barriers, go to nobarriersusa.org. We have a lot of events coming up. We have our What's Your Everest event out here in Colorado. We got a summit coming up in October [00:39:30] in Manhattan down the intrepid aircraft carrier. In Central Park, we're gonna have an amazing line-up where you can come out and celebrate the No Barriers life. Just check us out and we'll keep coming to you with amazing people like Gretchen. Thanks, Jeff. No Barriers.

Life lived to the fullest can only be a reality when the Holy Spirit is activated in our lives. Unfortunately, many of us have the Holy Spirit, the power of the Almighty God, living inside of us but we do not activate that power, and realize its full potential to transform us and those around us! Check out this week's message from guest speaker Jeff Why to learn more!

We welcome guest pastor Rev. Mark Hawkinson, Donor Care Coordinator and host of Moments of Assurance on Worldwide KFUO. Today’s program is a rebroadcast from April 28, 2017. He and host Kip Allen dive into the following questions: How do I tell my non-LCMS friends that they can’t take communion with me? From listener Jeff: “Why do LCMS minsters refer to themselves sometimes as Pastor and sometimes as Reverend?” From listener James: “What is the danger of giving more authority to the office of the ministry or the voter’s assembly than scripture affords?” From listener Robert: “I heard an argument that Jesus could not be Messiah, because he would need a blood relation to David. Due to Jesus’s virgin birth, there’s no blood relation. How do we respond to that?” From listener Bill: “If someone is convicted of a serious crime and sentenced to death, but an innocent person dies for that person, on a natural level that’s a double injustice. How do I justify that in my mind, with Jesus’s innocent death for my guilt?” From listener James: “Talk about the parable of the frogs and the duck, that Pastor Hawkinson talked about on the Lutheran Hour some years ago.” What are angels? What is the fate of those who commit suicide? Send us your questions! Email letstalk@kfuo.org with your questions for our guest pastors.

We welcome guest pastor Rev. Mark Hawkinson, Donor Care Coordinator and host of Moments of Assurance on Worldwide KFUO. He and host Kip Allen dive into the following questions: How do I tell my non-LCMS friends that they can’t take communion with me? From listener Jeff: “Why do LCMS minsters refer to themselves sometimes as Pastor and sometimes as Reverend?” From listener James: “What is the danger of giving more authority to the office of the ministry or the voter’s assembly than scripture affords?” From listener Robert: “I heard an argument that Jesus could not be Messiah, because he would need a blood relation to David. Due to Jesus’s virgin birth, there’s no blood relation. How do we respond to that?” From listener Bill: “If someone is convicted of a serious crime and sentenced to death, but an innocent person dies for that person, on a natural level that’s a double injustice. How do I justify that in my mind, with Jesus’s innocent death for my guilt?” From listener James: “Talk about the parable of the frogs and the duck, that Pastor Hawkinson talked about on the Lutheran Hour some years ago.” What are angels? What is the fate of those who commit suicide? Send us your questions! Email letstalk@kfuo.org with your questions for our guest pastors.

Have you ever known someone who has faced bankruptcy?  If you have, did you know that there is a 60-70% chance that it started with a financial crisis rooted in healthcare expenses…AND that approximately 70% of those people actually HAD insurance when the crisis started. I can hear it now….Jeff…Why are you talking about bankruptcy