Podcast appearances and mentions of Johnny Carson

Did Senator Elizabeth Warren give Treasury Secretary Scott Bessent a supportive gesture during recent testimony about the nation's financial health? Minority Leader Chuck Schumer continues to oppose voter ID requirements, arguing that they would disenfranchise immigrants and likening the policy to a return to similar Jim Crow laws from the 1900's. Mark takes your calls! Mark interviews author Mark Malkoff. Their conversation centers on Johnny Carson's legacy of making stars of his guests and on speculation about the future of late-night television, with Malkoff predicting its potential end depending on changes in the broadcasting landscape.See omnystudio.com/listener for privacy information.

United States Attorney General Pam Bondi discusses the custody of a key participant in the 2012 Benghazi attack, which killed four Americans. The family of Savannah Guthrie's mother appeals to the public for information as the emotional toll of her disappearance grows. Authorities have provided updates on the search, and Mark offers a breakdown of the situation. Mark interviews plastic surgeon Dr. Arthur Perry. They discuss various cosmetic procedures, the effectiveness of drugs like Ozempic and ZepBound, and address issues such as sagging skin caused by these medications, along with solutions. Did Senator Elizabeth Warren give Treasury Secretary Scott Bessent a supportive gesture during recent testimony about the nation's financial health? Minority Leader Chuck Schumer continues to oppose voter ID requirements, arguing that they would disenfranchise immigrants and likening the policy to a return to similar Jim Crow laws from the 1900's. Mark interviews author Mark Malkoff. Their conversation centers on Johnny Carson's legacy of making stars of his guests and on speculation about the future of late-night television, with Malkoff predicting its potential end depending on changes in the broadcasting landscape. See omnystudio.com/listener for privacy information.

Their conversation centers on Johnny Carson's legacy of making stars of his guests and on speculation about the future of late-night television, with Malkoff predicting its potential end depending on changes in the broadcasting landscape.See omnystudio.com/listener for privacy information.

Did Senator Elizabeth Warren give Treasury Secretary Scott Bessent a supportive gesture during recent testimony about the nation's financial health? Minority Leader Chuck Schumer continues to oppose voter ID requirements, arguing that they would disenfranchise immigrants and likening the policy to a return to similar Jim Crow laws from the 1900's. Mark takes your calls! Mark interviews author Mark Malkoff. Their conversation centers on Johnny Carson's legacy of making stars of his guests and on speculation about the future of late-night television, with Malkoff predicting its potential end depending on changes in the broadcasting landscape.

United States Attorney General Pam Bondi discusses the custody of a key participant in the 2012 Benghazi attack, which killed four Americans. The family of Savannah Guthrie's mother appeals to the public for information as the emotional toll of her disappearance grows. Authorities have provided updates on the search, and Mark offers a breakdown of the situation. Mark interviews plastic surgeon Dr. Arthur Perry. They discuss various cosmetic procedures, the effectiveness of drugs like Ozempic and ZepBound, and address issues such as sagging skin caused by these medications, along with solutions. Did Senator Elizabeth Warren give Treasury Secretary Scott Bessent a supportive gesture during recent testimony about the nation's financial health? Minority Leader Chuck Schumer continues to oppose voter ID requirements, arguing that they would disenfranchise immigrants and likening the policy to a return to similar Jim Crow laws from the 1900's. Mark interviews author Mark Malkoff. Their conversation centers on Johnny Carson's legacy of making stars of his guests and on speculation about the future of late-night television, with Malkoff predicting its potential end depending on changes in the broadcasting landscape.

Their conversation centers on Johnny Carson's legacy of making stars of his guests and on speculation about the future of late-night television, with Malkoff predicting its potential end depending on changes in the broadcasting landscape.

Gilbert and Frank returned to the famed New York Friars Club to sit down with Gilbert's old pal, magician-illusionist-comedian-provocateur Penn Jillette of Penn & Teller fame. Over the course of an amusing and highly informative hour, Penn shared fond memories of Johnny Carson, George Carlin and Jerry Lewis, explained how his love of jazz inspired the hit 2005 documentary “The Aristocrats” (a movie he co-conceived and co-produced). Also, Penn reveals the real, no-“Bullshit” story behind the death of legendary showman Harry Houdini. PLUS: The near-death of Gilbert Gottfried! Learn more about your ad choices. Visit megaphone.fm/adchoices

A heartbreaking mix of stories to open the show: an injured mountain lion cub is found on a Los Angeles County street and transported to Northern California for rehabilitation, while a man is fatally shot after getting off a Metro bus in the Westlake district of Downtown L.A. A deep dive into baseball history as Miguel “Miggy” Rojas’ game-tying home run in Game 7 of the World Series is broken down — the moment, the pressure, and why it will be remembered forever. Author and podcast host Mark Malkoff joins the show to talk about his book Love Johnny Carson: One Obsessive Fan’s Journey to Find the Genius Behind the Legend. Johnny Carson’s unmatched legacy is explored — from 4,500 episodes and 25,000 interviews to his lasting impact on American culture. Plus, a personal connection: Tim Conway appeared on The Tonight Show 27 times, sharing memories of television’s golden era. An emotional plea closes the hour as Savannah Guthrie, alongside her sister Annie and brother Camron, asks the public for help in the search for their missing mother, Nancy, sharing the message on Savannah’s Instagram. See omnystudio.com/listener for privacy information.

Hello! And welcome to season 15 of the Dana Gould Hour Podcast. Fasten your enthusiasm harness, we are blasting off again. Mark Malkoff has a new book entitled Love, Johnny Carson: One Obsessive Fan's Journey To Find The Genius Behind The Legend. Johnny Carson is so larger than life now it's important to sometimes take a step back and appreciate his accomplishment. Unlike today, when there are 8,000 channels, and three network late night talk shows. Johnny Carson hosted The Tonight Show when there were around ten channels total and one, count 'em, one late night talk show, which he hosted for 30 years. He interviewed over 25,000 guests, navigated America's cultural conversation from President Kennedy through President Clinton. Mark's book covers the debuts of then-unknown comedians who are now household names. He talks about Johnny's feuds, and he had some. There were periods of time when William Shatner and Orson Welles were banned from the show. But Mark's book is very affectionate. It's honest without being exploitive. It dishes a lot of dirt but it's never bitchy, I can't recommend it enough. Mark Malkoff. Right here. In the human flesh.  The second interview is with two dudes who have written extensively about two films from a very special time in American cinema-going. Back in the 70's, you see, before cable and VHS tapes and streaming, if you wanted to see a movie, you had to wait and catch it on television. And if you wanted to see it uncut, you had to find it playing in a movie theater. And that's it. Because of this, more people went to more movies more often. And, since this was before multiplexes, movie theaters were more random. You didn't have 16 screens in one building. You had sixteen different movie theaters scattered around town.  John Gaspar has written a book about a very strange event at one such theater in one of my favorite cities in the goddamn world, and yours too, Minneapolis, Minnesota. The book is called Held Over: Harold And Maude At The Westgate Theater and it tells the story of Hal Ashby's 1971 black comedy Harold and Maude, that starred Ruth Gordon and Bud Cort, that ran for two years at the Westgate in the Minneapolis suburb of Edina. The film ran for so long, the neighbors protested, demanding a new movie! It's a terrific book about what movie going in America used to be like, before the multiplexes took over. John and I are joined by Ari Kahan, who is the archivist of The Swan Archives, which is I can best describe as a labyrinthine database covering all things pertaining to 1974's Brian DePalma cult classic, Phantom Of The Paradise. Don't know too much about Phantom Of The Paradise you say? No worries, you will by the time we get there, True Tales From Weirdsville takes us on a deep dive inside that mid 70's glam-rock Faustian gem, Phantom Of The Paradise.

Front Row Classics is celebrating the legacy of Johnny Carson's Tonight Show. Brandon is joined by writer and comedian Mark Malkoff to discuss his book: "Love Johnny Carson: One Obsessive Fan's Journey to Find the Genius Behind the Legend". Mark has amassed Carson stories from more than four hundred individuals in one of the most comprehensive looks at this American icon. The book sets the record straight on many myths and provides one of most complete looks at Carson, the man.. "Love Johnny Carson: One Obsessive Fan's Journey to Find the Genius Behind the Legend" is available from Dutton wherever books are sold. Mark Malkoff is a comedian, writer, and podcast host. He has been featured on Today, Good Morning America, CNN, NPR's Weekend Edition, and for eight years hosted the popular podcast The Carson Podcast. His website can be found at www.markmalkoff.com.

Here’s Johnny Front Row Classics is celebrating the legacy of Johnny Carson’s Tonight Show. Brandon is joined by writer and comedian Mark Malkoff to discuss his book: “Love Johnny Carson: One Obsessive Fan’s Journey to Find the Genius Behind the Legend”. Mark has amassed Carson stories from more than four hundred individuals in one of … Continue reading Ep. 419- Love Johnny Carson with Mark Malkoff →

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

Welcome to The Rizzuto Show — the funny podcast that proves trivia is less about knowing answers and more about how loudly you can defend the wrong ones.On this episode, the crew dives headfirst into another round of trivia Matchup, a game designed to test knowledge, memory, logic, and emotional stability… and somehow only one of those things shows up. Moon, Learn, Rafe, and King Scott take turns absolutely torching their own credibility while attempting to answer questions that sound easy until your brain fully abandons you under pressure.We kick things off with Moon vs. Learn, a showdown that immediately spirals thanks to Barbie lore, calories, immortal honey, and the eternal question: what actually is a group of flamingos called? (Spoiler: nobody feels confident, but Moon feels confident anyway.) Marco Polo's nationality becomes a full vibe-based argument, Friends episode counts get wildly inflated, and logic is applied in ways science has specifically asked us not to.Then it's Rafe vs. King Scott, and this is where things truly get unhinged. Zodiac signs become public enemies, water signs are debated like conspiracy theories, and Rumpelstiltskin's straw-to-gold origin story is somehow made harder than it's been for centuries. Insulin, Yellowstone Lake, Johnny Carson, and the circumference of the Earth all take collateral damage as the crew confidently locks in answers that history itself disagrees with.What makes this episode special isn't who wins — it's how everyone loses just a little bit. The trash talk is elite, the confidence is unearned, and the logic is aggressively creative. This is The Rizzuto Show in peak form: loud, sarcastic, self-aware, and completely unbothered by being wrong as long as it's entertaining.If you love daily chaos, dumb confidence, and the sound of your own brain yelling “HOW DO YOU NOT KNOW THIS?” at your speakers, this funny podcast is exactly what you signed up forFollow The Rizzuto Show → https://linktr.ee/rizzshowConnect with The Rizzuto Show Comedy Podcast → https://1057thepoint.com/RizzShowHear The Rizz Show daily on the radio at 105.7 The Point | Hubbard Radio in St. Louis, MOSee Privacy Policy at https://art19.com/privacy and California Privacy Notice at https://art19.com/privacy#do-not-sell-my-info.

TVC 722.4: Part 2 of a conversation that began last week with Mark Malkoff, host of the award-winning Carson Podcast and the author of Love Johnny Carson: One Obsessive Fan's Journey to Find The Genius Behind the Legend, a deep dive into Johnny Carson's thirty-year reign as host of The Tonight Show. Topics this segment include why the act of Carson inviting young comedians to join him on the couch after performing their set had a much greater impact in Los Angeles than when the show was based in New York; how Doc Severinsen became Johnny's band leader in 1967; why Ed McMahon's relationship with Carson was "friendly, yet fearful"; and the back story behind the night in December 1976 when Carson barged onto the set of Don Rickles' NBC series C.P.O. Sharkey (which was taping next-door to The Tonight Show) after realizing that Rickles had broken the cigarette box on Carson's Tonight Show desk the night before. Love Johnny Carson is available wherever books are sold through Dutton Books.

Great interviews? Check! Superb musical guest? Check! How about Stupid Pet Tricks, Top Ten Lists, and stunts such as having the host work a McDonald's Drive Thru? If the Legend is David Letterman, check all those boxes. For decades we have welcomed David Letterman and his singular brand of comedy into our homes. And it's really no wonder, because Dave ruled a late night empire that was an authentic representation of its host -- a bit of midwestern "aw shucks" blended with a blinding quick wit and a taste for goofball stunts. Starting as a tv weatherman in his home state of Indiana, Dave caught fire after moving to Los Angeles in the late 1970s. In LA Dave became a popular standup and a favorite of Johnny Carson (who really wanted Dave to succeed him on the Tonight Show). When NBC tapped Jay Leno to succeed Johnny, Dave made the leap to CBS where he remained until 2015. But Dave would gather no moss after retiring his late night show (other than an impressive "retirement beard"), starting a Netflix interview show, popping up at awards shows, and inducting his longtime pal Warren Zevon into the Rock and Roll Hall of Fame. As always find extended clips below and thanks for sharing our shows. Want more Dave? If you haven't seen a clip of Dave as a tv weatherman way back when, enjoy this little bit of late night host history.https://youtu.be/k66ek3AYz30?si=hs1n9b7JW8EyVQq5 It pays to have friends. In Dave's case the friend was Johnny Carson and boy did that pay off big time! Here's Dave's first appearance on The Tonight Show. https://youtu.be/TbSaBzO3tXA?si=w82sUqH5eihfo_QM Dave's late night shows spawned many great bits, none better than the Top Ten List. Here is one delivered by Don Rickles (another Legend), though Dave gets a few good shots in! https://youtu.be/jsSP0hScELo?si=WLjFnaX6yAoxbbDA Dave had a long time friend in Warren Zevon, featuring him frequently as a guest and also an occasional standing for bandleader Paul Shaffer. So when Warren was (FINALLY!) inducted into the Rock and Roll Hall of Fame it was Dave who did the honors. https://youtu.be/CYYzqt68dnE?si=MVoumj7iMUS4kzEl

Mark Malkoff, comedian and author of Love, Johnny Carson: One Obsessive Fan's Journey to Find the Genius Behind the Legend (Penguin Random House, 2025), talks about his book on Johnny Carson, which focuses on the decade the late-night legend spent hosting the Tonight Show from New York; plus he discusses how Carson invited Jim Henson's Muppets on the show, including an episode hosted by Kermit the frog.

I recently had the pleasure of sitting down with Adam Christing, a humorist, keynote speaker, and author, to talk about the power of laughter, connection, and storytelling. Adam has spent four decades performing more than 4,000 humor presentations for CEOs, Fortune 500 companies, major nonprofits, and high-stakes audiences around the world. He is a member of Hollywood's iconic Magic Castle, has worked with David Copperfield, authored The Laugh Factor: The 5 Humor Tactics to Link, Lift, and Lead, and is the CEO of Clean Comedians®, a business that uses humor to bring people together rather than driving them apart. Adam is more than just a gifted public speaker and performer. He is a student of human nature. In our conversation, he explains how comedy works psychologically, why humor diffuses conflict, how it disarms resistance, and how it allows leaders to deliver truth without putting people on the defensive.  Adam also offers a brilliant blueprint for anyone who speaks publicly. Executives, trial lawyers, entrepreneurs, military leaders, and educators, can all benefit from Adam's crash course in how to grab an audience's attention and keep it. We break down how great presenters prepare, how to deal with nerves, why silence is so powerful, how to tailor your message to the room, and how storytelling can transform information into impact.  Along the way, Adam tells stories about joining the Magic Castle as a teenager, bombing on stage, learning from masters like Johnny Carson and Winston Churchill, and discovering that audiences do not want perfection - they want presence. He also explains why the boundaries of "clean comedy" actually make comedy more creative, why leaders should practice humor like a skill, and why audiences always root for the person at the microphone. This episode is about leadership, persuasion, communication, and how to connect through humour. It is also full of laughs. I invite you to listen to the full conversation and learn how humor can help you become a better leader, speaker, and storyteller. And now I give you, Adam Christing.

THE BEST OF KILBORN. There's a new book out on the great Johnny Carson who many feel is the best late night host of all-time. Author Mark Malkoff joins Kilby to discuss many aspects of Carson's career as host of The Tonight Show including...the years in New York, the influence of wife Joanna, Johnny's drinking, the move to Burbank, Johnny's privacy, the bitter mean quote from Freddie de Cordova at the end of the show, the Joan Rivers debacle and...why Johnny was the best. Perhaps Kilby said it best: Johnny was smooth and sophisticated. A must listen for any late night historian. Learn more about your ad choices. Visit megaphone.fm/adchoices

TVC 720.3: Mark Malkoff, host of the award-winning Carson Podcast and the author of Love Johnny Carson, talks to Ed about why Johnny Carson often had a "surprise guest" during the early years of hosting The Tonight Show; how Carson's writers often approached writing the monologue differently whenever a guest host hosted the show in Johnny's absence; Carson's secret philanthropy; and his legendary generosity toward up-and-coming comedians. Love Johnny Carson: One Obsessive Fan's Journey to Find The Genius Behind the Legend is available wherever books are sold through Dutton Books.

TVC 721.2: Ed welcomes Mark Malkoff, host of the award-winning Carson Podcast and the author of Love Johnny Carson: One Obsessive Fan's Journey to Find The Genius Behind the Legend, a deep dive into Johnny Carson's thirty-year reign as host of The Tonight Show that includes interviews with more than four hundred Tonight Show personnel, including staff members, production people, writers, friends, and such Tonight Show guests as Carol Burnett, Mel Brooks, Bob Saget, Larry King, Michael J. Fox, Paula Poundstone, Loni Anderson, and many, many others. Love Johnny Carson is available wherever books are sold through Dutton Books. Topics this segment include the prominent role that Carson's second wife, Joanne, played in helping Johnny become host of The Tonight Show in 1962; how powerful Joanne was behind the scenes of The Tonight Show, especially during the New York years; and how a surprise appearance by Red Skelton on Carson's Coffee Break, a five-minute show that Carson hosted for Los Angeles station KNXT in the early 1950s, changed the trajectory of Johnny's career

Las Vegas wasn't just a stop on Johnny Carson's itinerary — it was his second home. This week on “Talk About Las Vegas With Ira,” Ira sits down with Mark Malkoff, co-author (with David Ritz) of "Love Johnny Carson: One Obsessive Fan's Journey to Find the Genius Behind the Legend," for a fascinating deep dive into Carson's unique and lasting bond with Las Vegas. Drawing from hundreds of interviews and years of research, Mark reveals previously un-known stories about Carson's life and career, including who persuaded Johnny to first perform in Las Vegas and why his debut at the Sahara was an instant sensation. Mark also explores how Carson's relaxed, playful stage persona in Las Vegas differed from the carefully calibrated host audiences saw nightly on The Tonight Show. The conversation uncovers Carson's legendary friendship with Don Rickles, his love of discovering and championing new talent on Vegas stages, and the curiosity that fueled his creative life. Mark also shares how he teamed up with famed biographer David Ritz to bring this definitive portrait of Carson to life — and offers new details about Johnny's earliest shows originating from New York. For fans of classic Vegas, television history, and the entertainers who helped shape the city's golden era, this episode offers a rare and intimate look at Johnny Carson away from the desk — and under the bright lights of Las Vegas. (Also Watch Full Podcast Video)

Johnny Mac and Mike Chisholm discuss the top 10 late night hosts of all time, starting with recaps from the previous episode and details on hosts from number six through to number one. The discussion covers the contributions and impacts of Jon Stewart, Jimmy Kimmel, Conan O'Brien, Dick Cavett, Jack Parr, Johnny Carson, and David Letterman. They also explore related topics such as changes in media, the nature of podcasts, and the personal and cultural significance of these iconic figures in late night television.00:00 Recap of Previous Episode00:32 Discussing Jay Leno and the Split Episode00:57 6. Jon Stewart's Impact on Late Night03:22 Debating the Definition of a Podcast09:36 5.Jimmy Kimmel's Place in Late Night History16:03 4. Conan O'Brien's Resilience and Influence20:05 Conan O'Brien's Rise to Fame21:08 The Tonight Show and TBS Years21:26 Conan's Future with the Oscars22:03 Jimmy Kimmel's Retirement Speculation23:07 3. Top Talk Show Hosts: Dick Cavett and Jack Paar24:44 Honorable Mentions and Controversial Omissions26:25 2. Johnny Carson's Legacy30:22 1. David Letterman: The Greatest Broadcaster35:13 Howard Stern's Evolution39:12 Final Thoughts and Future EpisodesBecome a supporter of this podcast: https://www.spreaker.com/podcast/daily-comedy-news-with-johnny-mac--4522158/support.Daily Comedy News is the number one comedy news podcast, delivering daily coverage of standup comedy, late night television, comedy specials, tours, and the business of comedy.COMEDY SURVIVOR in the facebook group.Contact John at John@thesharkdeck dot com Thanks to our sponsors!Underdog Fantasy Promo Code DCNFor Uninterrupted Listening, use the Apple Podcast App and click the banner that says Uninterrupted Listening.  $4.99/month John's Substack about media is free.

Mark Malkoff is a comedian, writer, and podcaster. As a teenager growing up in Hershey, PA, Mark would regularly make the drive into New York City, where he would attend tapings of Late Night with David Letterman, Saturday Night Live, and Late Night with Conan O'Brien. He befriended SNL cast members, and developed close relationships with people like Robert Smigel. Mark is also a life-long fan of Johnny Carson, and as host of the The Carson Podcast conducted close to 400 interviews with luminaries such as Carl Reiner, Dick Cavett, and Carol Burnett. Mark's recent book, Love Johnny Carson was named a Vulture Best Comedy Book of 2025.Mark stopped by the studio to talk to Will about his new book, and what makes his Carson biography different from previous books about the late night legend. They also discuss the early days of Late Night with Conan O'Brien, the heartbreaking story of Johnny Carson's falling out with Joan Rivers, and Mark's new podcast Inside Late Night from Latenighter.com.Recorded at Jett Road Studios------------------------LIFE IN COMEDYInstagramJETT ROAD STUDIOSWebsiteInstagramYouTubeMARK MALKOFFLove Johnny Carson: One Obsessive Fan's Journey to Find the Genius Behind the LegendInside Late Night

There was no one like Johnny Carson, host of the Tonight Show for 30 years during which he hosted around 4500 episodes with more than 25,000 guests. Author Mark Malkoff interviewed over 400 people (many of which can be heard at www.CarsonPodcast.com) and took a dozen years to write this book. It's a history of the show but […]

Laughter may be one of the most powerful tools we have for navigating stress, burnout, and the weight of modern life. In this conversation, I had the pleasure of sitting down once again with Sir James Gray Robinson to explore why humor, self-awareness, and gratitude matter far more than most of us realize. James and I talk about how easily we lose the ability to laugh at ourselves, how that loss feeds stress and burnout, and why taking life too seriously often does more harm than good. Along the way, we reflect on comedy, culture, trauma, and the simple truth that being able to laugh can shift perspective faster than almost anything else. James also shares what he has learned from years of coaching high-stress professionals, especially lawyers, about how laughter resets the nervous system and opens the door to better problem solving. We talk about gratitude as a powerful antidote to fear and anger, the role artificial intelligence can play as a daily tool for perspective, and how self-reflection helps us separate reality from the stories our minds create. We even explore James's work with an ancient royal order dedicated to service and philanthropy. I believe you will find this conversation thoughtful, grounding, and surprisingly uplifting, because at its core, it reminds us that joy, humor, and connection are not luxuries. They are essential to living an unstoppable life. Highlights: 00:59 – Learn why losing the ability to laugh at yourself creates stress and emotional rigidity.04:26 – Understand the difference between witty humor and humor that harms rather than heals.11:03 – Discover how laughter resets the nervous system and interrupts burnout patterns.15:35 – Learn why gratitude is one of the strongest tools for overcoming fear and anger.16:16 – Hear how artificial intelligence can be used as a daily tool to shift perspective and invite joy.35:19 – Understand how burnout often begins with internal stories that distort reality and fuel stress. About the Guest: Sir James Gray Robinson, Esq. is an award winning third-generation trial attorney who specialized in family law and civil litigation for 27 years in his native North Carolina. Burned out, Sir James quit in 2004 and has spent the next 20 years doing extensive research and innovative training to help others facing burnout and personal crises to heal. He has taught wellness, transformation, and mindfulness internationally to thousands of private clients, businesses, and associations. As a licensed attorney, he is focused on helping lawyers, professionals, entrepreneurs, employers, and parents facing stress, anxiety, addiction, depression, exhaustion, and burnout. Sir James is a highly respected speaker, writer, TV personality, mentor, consultant, mastermind, and spiritual leader/healer who is committed to healing the planet. He possesses over 30 certifications and degrees in law, healing, and coaching, as well as hundreds of hours of post-certification training in the fields of neuroscience, neurobiology, and neuroplasticity, epigenetics, mind-body-spirit medicine, and brain/heart integration. Having experienced multiple near-death experiences has given him a deeper connection with divinity and spiritual energy. Sir James regularly trains professionals, high-level executives, and businesspeople to hack their brains to turn stress into success. He is regularly invited to speak at ABA and state bar events about mental and emotional health. His work is frequently published in legal and personal growth magazines, including the ABA Journal, Attorneys-at-Work Magazine, and the Family Law Journal. Sir James has authored 13 books on personal growth and healing, including three targeting stressed professionals as well as over 100 articles published in national magazines. He has produced several training videos for attorneys, executives, entrepreneurs and high-level professionals. Sir James has generously endowed numerous projects around the world to help children, indigenous natives, orphans and the sick, including clean water projects in the Manu Rain Forest, Orphanages, Schools and Medical Clinics/Ambulances in India, Buddhist monks in Nepal, and schools in Kenya, Ecuador, and Puerto Rico. In addition to his extensive contributions, Sir James produced and starred in three documentaries that will be released in 2024, focusing on healing, mental and emotional health. The first, "Beyond Physical Matter," is available on several streaming platforms, including Amazon Prime. The trailer can be found at www.BeyondPhysicalMatter.com. The second, “Beyond the Mastermind Secret”, is scheduled for release in the fall of 2024. The trailer can be found at https://BeyondMastermindSecrets.com/. The third, “Beyond Physical Life” is scheduled for release at the end of 2024. The trailer can be found at https://beyondphysicallife.com/. He has formed an entertainment media production company known as Beyond Entertainment Global, LLC, and is currently producing feature length films and other media. In recognition of his outstanding work and philanthropy, Sir James was recently knighted by the Royal Order of Constantine the Great and Saint Helen. In addition, Sir James won the prestigious International Impact Book Award for his new book “Thriving in the Legal Arena: The Ultimate Lawyer's Guide for Transforming Stress into Success”. Several of his other books have won international book awards as well. Sir James was recently awarded the President's Lifetime Achievement Award by President Joe Biden for his outstanding service to his community, country and the world. He will be awarded the prestigious International Humanitarian Award known as Men with Hearts, in London, England in the fall of 2024, as well as Man of the Year and Couple of the year with his wife, Linda Giangreco. Sir James has a wide variety of work/life experiences, including restauranteur, cattle rancher, horse trainer, substance abuse counselor, treatment center director, energy healer, bodyguard, legal counselor for several international spiritual organizations, golfer and marathon runner. He graduated from R.J. Reynolds High School in 1971, Davidson College in 1975 and Wake Forest University School of Law in 1978. Ways to connect with Sir James**:** FB - https://www.facebook.com/sirjamesgrayrobinson  IG - https://www.instagram.com/sirjamesgrayrobinson/  TikTok - https://www.tiktok.com/@sirjamesgrayrobinson?_t=8hOuSCTDAw4&_r=1 Youtube - https://www.youtube.com/@JamesGrayRobinson LinkedIn - https://www.linkedin.com/in/gray-robinson-/ About the Host: Michael Hingson is a New York Times best-selling author, international lecturer, and Chief Vision Officer for accessiBe. Michael, blind since birth, survived the 9/11 attacks with the help of his guide dog Roselle. This story is the subject of his best-selling book, Thunder Dog. Michael gives over 100 presentations around the world each year speaking to influential groups such as Exxon Mobile, AT&T, Federal Express, Scripps College, Rutgers University, Children's Hospital, and the American Red Cross just to name a few. He is Ambassador for the National Braille Literacy Campaign for the National Federation of the Blind and also serves as Ambassador for the American Humane Association's 2012 Hero Dog Awards. https://michaelhingson.com https://www.facebook.com/michael.hingson.author.speaker/ https://twitter.com/mhingson https://www.youtube.com/user/mhingson https://www.linkedin.com/in/michaelhingson/ accessiBe Links https://accessibe.com/ https://www.youtube.com/c/accessiBe https://www.linkedin.com/company/accessibe/mycompany/ https://www.facebook.com/accessibe/ Thanks for listening! Thanks so much for listening to our podcast! If you enjoyed this episode and think that others could benefit from listening, please share it using the social media buttons on this page. Do you have some feedback or questions about this episode? Leave a comment in the section below! Subscribe to the podcast If you would like to get automatic updates of new podcast episodes, you can subscribe to the podcast on Apple Podcasts or Stitcher. You can subscribe in your favorite podcast app. You can also support our podcast through our tip jar https://tips.pinecast.com/jar/unstoppable-mindset . Leave us an Apple Podcasts review Ratings and reviews from our listeners are extremely valuable to us and greatly appreciated. They help our podcast rank higher on Apple Podcasts, which exposes our show to more awesome listeners like you. If you have a minute, please leave an honest review on Apple Podcasts. Transcription Notes: Michael Hingson  00:00 Access Cast and accessiBe Initiative presents Unstoppable Mindset. The podcast where inclusion, diversity and the unexpected meet. Hi, I'm Michael Hingson, Chief Vision Officer for accessiBe and the author of the number one New York Times bestselling book, Thunder dog, the story of a blind man, his guide dog and the triumph of trust. Thanks for joining me on my podcast as we explore our own blinding fears of inclusion unacceptance and our resistance to change. We will discover the idea that no matter the situation, or the people we encounter, our own fears, and prejudices often are our strongest barriers to moving forward. The unstoppable mindset podcast is sponsored by accessiBe, that's a c c e s s i capital B e. Visit www.accessibe.com to learn how you can make your website accessible for persons with disabilities. And to help make the internet fully inclusive by the year 2025. Glad you dropped by we're happy to meet you and to have you here with us. Michael Hingson  01:17 Well, hi everyone, and welcome to another edition of unstoppable mindset. And we're doing something today we haven't done too often, but we've done it a few times. We are having a second conversation with James Gray Robinson, actually, sir, James Gray Robinson, and we're going to talk about that part of it today we did last time, but I'm going to start actually a little bit different way. You and I were just talking about humor. We were talking about Mel Brooks, because I, when you came into the to the room, I said, What in the wide, wide world of sports is it going on here, which is a very famous line from Blazing Saddles. And you pointed out that that movie probably couldn't be made today, and I agree. But why do you think that is Sir James Gray Robinson, Esq  02:10 I think that we've become so disenchanted with ourselves that everything's offensive now, I think back when we and when I grew up in the 50s and 60s, people had so many really, you know, life threatening things to think about, like atomic war and, you know, it just seems like people have shifted their consciousness away from having a good time to simply having to be right all the time. And so we've lost the ability to laugh at ourselves. I mean, one of my favorite lines is, if you think Talk is cheap, you've never talked to a lawyer. And the thing is, is that I'm a lawyer, and I find that incredibly funny, yeah, because if you can't laugh at yourself, then you really are going to struggle in life, because a lot of times, things don't work out the way that we anticipated or wanted them to. And there's a couple of different ways that we can react to that or respond to that. There's a I found that people are losing the ability to take responsibility for themselves and that they blame everything on everybody else. We're raising a nation of victims, and victims are not going to laugh at anything. So what we, I think, what we have to do is we have to start teaching our children how to have a sense of humor. If something doesn't happen the just the way we want it to, then laugh at it. It doesn't have to, you know, unless it's pain, you know, if it's physically abusive or something, then you know. But the thing is, we're trying to helicopter parent everything, and we all get so upset when somebody says something off the cuff or maybe without fully thinking through what they're saying. So it's, it's just unfortunate that there are many, many things in life I think could be avoided with just a good chuckle and go ahead. Well, I was just going to say, you know, like if somebody said to me, you're. Eyes on wrong I'd laugh because it would what difference does it make? But what my tile looks like? Yeah, and I would just laugh, and I would laugh at me, and I would laugh at them, because somebody thought that there was something wrong with that, yeah. Michael Hingson  05:21 Well, what about people like Don Rickles? You know, who, who was always known for insulting everyone and being an obnoxious character. What do you think about him? Sir James Gray Robinson, Esq  05:36 I you know the thing is, is that he was offensive, but he wasn't, what's the word? I would say he he wasn't profane, because he never cursed at anybody. You know, I've watched a couple of roasts. You know, they call them roast, right? They get a bunch of people together, and they make fun of somebody. And back in the day, when Don Rickles and Johnny Carson, Milton, burl, rich, little even, what couple of committee is, I can't think of, but they were extremely witty, and they were perhaps offensive, but they weren't necessarily insulting to the point where you It's not Funny. And I think we've got and we've gone to the point where we now are seeing these roasts. And I thought I saw Tom Brady's roast. Actually paid to watch it, and it was the most profane, you know, unfunny, hurtful, hour and a half I think I've ever watched, and it just I didn't smile once. I just was wincing the whole way through, wondering why people think that sort of nonsense is funny. Michael Hingson  07:19 Well, I asked about Don Rickles, because I saw an interview with him on the Donahue show, when Phil Donahue had his TV show, one of the things. And after he said this, I thought about it, and of course, never really was able to see in person, but I believed him. Don rickel said, Look, I never pick on someone if I think they're going to be offended. He said, If I see somebody in the audience and start picking on them and it looks like they're taking offense or they're getting angry about it, I won't pick on them anymore. And he said I might even go talk with them later, but he said I won't pick on them anymore. And I thought about that, he said, I will never there are lines I won't cross, which is some of what you just said. But he really was absolutely adamant about the fact that he didn't really want to insult people. He wanted people to have fun, so he always looked for people in the audience who would laugh at what he had to say and how he and how he abused them and so on. He said those are the people that he really liked to to interact with because they weren't taking offense, which I thought was a very intuitive and interesting concept on his part. And if you really want to talk about a comedian who was never profane no matter what he did or happened to him, later, think about Bill Cosby, Sir James Gray Robinson, Esq  08:49 yeah, and or Red Skelton, or Red Skelton, yeah, that was and always, he would always end up with God Bless. And the thing that amazes me about today's comedy is how much violence. There's a subtle undercurrent of violence under all of their humor. And it's, you know, they're kind of like laughing at somebody who is hurt or is not as intelligent as the comedian thinks he is. Or, you know, they're making fun of stuff just to be hurtful. And it's not, you know, they've lost the connection between being taken taking fun, making fun of somebody and being hurtful. And I just amazed when I see a lot of comedians today. I mean, there's lots of very witty, very intelligent, grand guffaw producing comedy out. There. And it's, there's some, they're very, very talented comedians out there, but then there are the other people that want to drag you through the Michael Hingson  10:07 mud, yeah? And it's all shock. It's all shock, yeah, Sir James Gray Robinson, Esq  10:12 and intentionally offend you to, I guess it's some kind of power play, but it's simple. You know, people, I think that people actually are so traumatized that they they think it's funny when somebody traumatizes somebody else. Michael Hingson  10:34 Well, I Oh, Sir James Gray Robinson, Esq  10:35 go on. No, go right ahead. Michael Hingson  10:38 I I never got to see Don Rickles live, although I would have loved to, and I would love to have paid the money to sit in the front row, hopefully, hoping that he would pick on me so I could jump up and say, Yeah, I saw you once on TV. I took one look at you and haven't been able to see since. What do you think about that? Sir James Gray Robinson, Esq  11:02 Never that would be appropriate, yeah? I mean, because he'd love it, you're making fun, yeah, you're making fun of him, and you're making fun of yourself. And that's what I call self depreciating humor. He where the jokes, yeah, the joke really is about you. It's not about him, yeah, and it's in it, so it's people probably wouldn't take offense to that. But when people sit there, you know, start poking fun at how people look or what they their educational level, or their, you know, cultural background is I, I just don't get that. I mean, it's and I grieve that we're turning into bullies. Well, you know, and it's, it's unfortunate you Michael Hingson  11:52 you've dealt a lot, especially over the last 20 years, with burnout and things like that. Do you think that what's happening in in society based on what you're talking about, with the lack of humor, without self deprecating environments and all that. Do you think that's because it's stressful, contributing to burnout? Sir James Gray Robinson, Esq  12:14 Yes, I think, well, we again, we take ourselves way too seriously. The one thing that I've noticed, especially with my clients, is when I can get them to laugh, they start to take a different perspective of their life. But when they think everything that they're what I call they're stuck in Warrior mode. There's, you know, we have a, don't know if we talked about this last time, but we have a nervous system that goes one or two ways. It either goes to fight or flight, called the sympathetic nervous system, where you know you're reacting to everything in a negative way, because it's a matter of survival, or we go to the parasympathetic nervous system, which is the fun part of our psyche, and we can enjoy ourselves, but everybody is so scared of something there that they the body cannot stand That level of stress for years. I mean, that's what burnout is, and it it tears your body apart until it actually turns off. And that's what happens when you burn out. We used to call it nervous breakdown, but, you know now it's burnout. But the point is, is you just wear yourself out because you don't have anything that will break the constant stream of stress, and one of the best ways that you can handle stress is to laugh. Laugh at yourself, laugh at something, a joke, laugh at whatever you find stressful, because it breaks that autonomic nervous system response. And if you can reset yourself every now and then that you know, one of the ways I teach people how to deal with stress is to research jokes. Go buy a good joke book, and you can go and find enough. You know, all you need is a couple of jokes to start the day, and you're going to be in a much better frame of mind going to work or dealing with whatever you have to deal with. If you've laughed at least once before you go to work, because that that engages your parasympathetic. I call it the guru. And you can deal with adversity. You can deal with problems. You can actually problem solve. You. And but when we're stressed out because we're afraid of what's going to happen, we're afraid of making mistakes, and we're afraid of what somebody's going to think of us, then we are just going to end up in a very bad place, mentally and emotionally and physically. So it's, you know, one of the things that you can do, as if you're having to deal with stress on a daily basis, is to just remember how to be grateful. I mean, I think that of all the emotions, gratitude is probably the most powerful one there is because it will overcome fear, it will overcome anger, it will overcome shame, it will overcome guilt, it will overcome envy, all the negative emotions cannot stand up to gratitude. And so if you can learn to be grateful, and especially grateful for the struggle, then you are going to be a happy camper, and you can probably learn to laugh, until you can be grateful though you're going to struggle. And that's we're not designed to do the struggling. We're designed to have fun. I mean, that's people always say, what are my purpose, you know? And why am I doing here? And I said, you only have two purposes in life. One is to breathe, and the other one is to laugh. Everything else is just a complication. So if you just remember that, if you can be grateful and laugh once in a while, you're going to be a lot better off than somebody that takes it too seriously, Michael Hingson  16:44 yeah, well, and you, you must see a lot of it, because I know you, you do a lot of coaching and working with especially lawyers, which is a very stressful situation, especially people who are truly dedicated to the Law and who look at it in the right way, there must be a lot of stress. How do you get them to relax? I like the idea of getting a joke book. I think that's that's cute, and I think that that makes a lot of sense. But in but in general, how do you get people to laugh and to do it as a habit. Sir James Gray Robinson, Esq  17:24 Well, I've been doing this for 20 years, so my answer 20 years ago is probably a little different than the answer I have now. Artificial Intelligence is my friend, because I can, I can do anything with artificial intelligence. And one of the best ways I, you know, I program my artificial intelligence to to respond, to react and to know who I am. I put, I put all of my books onto artificial intelligence. Every time I write an article, I put it in there. I'm always talking to it. I'm always saying, Well, this is the way I feel about this. This is the way I feel about that. This is what this is funny to me. This something happened to me today that is was really funny. And then I tell it what was funny. And I would program this thing. So the next, when I wake up in the morning, I can just ask it tell me something that'll make me laugh, and it always has something that will make me laugh. And so because it can, not only does it know what I fed into it, it knows everything that's on the internet, right? And so you can, you can get a, you know, something funny, something to start your day, make me glad to be alive, you know, tell me something that'll make me grateful. All those things. It'll, just in a millisecond, it'll be on your screen, yeah. And so it's, that's a tool we obviously didn't have even a year ago, but 20 years ago, it was a little bit more depth, a little bit more effort to find these things. But you could, you could do that. I mean, we did have the internet 20 years ago, and so we, we could go looking and go searching for funny stuff. But it's not as easy as is artificial intelligence, so you know. And if you I'll tell you one thing, it's been a real tool that has been very useful for me, because sometimes if I'm not sure what I should say, my old my old motto was, if you don't know what to say, shut up. But now I asked, I asked, and I'm not sure what, how I should respond to this. What do you suggest? And it'll come up with some. Give me five things that I could say. Michael Hingson  19:59 Does it do? Will tell you, does it ever tell you should just shut up? Just checking yes, yes. Sir James Gray Robinson, Esq  20:04 Okay, good, good for you. Don't say any. Don't say anything, you fool. But the point is, is that it's got, you know, every book that's ever been written about psychology in its database, so you can find things that would make you sound wise and profound. And I use it all the time to figure out what to say, or to how a better way to say something is Yeah, and that way I've managed to stay pretty much out of trouble by and, you know, it's like having a friend who you could ask, What should I say? And they would come back with a couple of answers that you know, then you can just decide yourself which one you should use, right? Michael Hingson  20:57 And you may, and you may, in addition, tweak it which which makes sense, because AI is, is a tool, and I, I am not sure that it is going to ever develop truly to the point where it, if you will, wakes up and and becomes its own true intelligence, Skynet Sir James Gray Robinson, Esq  21:24 on all the Terminator series, Michael Hingson  21:27 or or in Robert heinleins, the Moon is a Harsh Mistress. The computer woke up. It helped as a still my favorite science fiction book, and it was, if you've never read it, it's a story about the the moon in 2076 which had been colonized and was being run by the lunar authority back on Earth, it had no clue about anything. And so in 2076 the moon revolted, and the computer and the computer helped. So on July 4, 2076 it was a great movie or a great book. I'd love to see it dramatized. If somebody would do it the right way, I think it'd make a great radio series. But haven't done it yet. Sir James Gray Robinson, Esq  22:14 Well, Robert Highland is a genius. No doubt about that, Stranger in a Strange Land was big in my developmental years, yeah, and Michael Hingson  22:26 that was the book that came out right after the Moon is a Harsh Mistress. I still think the moon and harsh mistress is even a better book than Stranger in a Strange Land. But Stranger in a Strange Land really did catch on and and rightfully so. It was, it was very clever. Sir James Gray Robinson, Esq  22:42 Well, most people, I mean, you know, clean humor is a good place to start, yeah, because I think that all of the profanity that comedians rely on to shock people. And, you know, there are two ways that we have the laugh response one is, is that it shocks you in the sense that it makes you afraid, because it seems like a attack on you. It's a defensive mechanism that we have. It's not even if it's not funny, we will laugh, because that's our body's way of dealing with something that's really traumatic. The other way is when we something strikes us as funny because it's witty or clever, and that is more of a that's a less stressful response. And can we, we can laugh, and it's a more of a genuine response than one where we're basically traumatized, right? And I think that, and with everything else, is who? Who do you hang around? Who is your tribe? Who do you? Somebody was somebody said, some psychologist said, you know, show me 10 of your friends and I'll tell you exactly what your problem is, because the people you hang around will mirror what's going on in your interior landscape. And if you've got friends who are problematic, that means that there's some things on your psyche that you need to take a look at. And you know that, and it's especially people who have been traumatized early in life. Their coping mechanisms and their judgment is not so good, right? So they have to take a step back and look at well, are these people helping me? Are they hurting me? Because if you notice, a lot of traumatized people will surround themselves with traumatized people, and all they do is whip themselves in the lather. Are every day, and they get so melodramatic, and they get so upset about everything that's going on in life, they can't find any sense of humor or any sense of joy, yeah, and it's until they let go of those, those trauma responses they're they're pretty much in a hat, in a self repeating habit that is not going to be healthy. Michael Hingson  25:29 And I think you're absolutely right. It is very much about joy. And we, we should. We should find ways to be joyful and feel joy, and, of course, laugh and not take life so seriously. Unfortunately, there's so much going on today with people who clearly have no sense of humor, or at least they never exhibit it, that it tends to really be a problem. And unfortunately, I think we're all learning some really bad habits, or many of us are learning some very bad habits because of that. And I don't know what's going to break that cycle, but the cycle is going to have to break at some point. Sir James Gray Robinson, Esq  26:14 It will, unfortunately, a lot of times it takes a revolution, yeah, in order to replace old, unhealthy thought patterns with better thought patterns. You know, I'm reminded of the old saying that when an idiot tries to teach another idiot, you end up with two idiots. So you you have to be careful about who you're taking advice from, right? And so if, especially you know my my advice to anybody that's struggling and suffering is turn off your phone and turn off your TV, and if you know how to read, go read a book, because when you can get into a period of calm, quiet reflection, you're going to be able to make More sense out of what's going on in your life, and especially if you're reading a book that will explain to you the best way to deal with challenges, right? But just or just read a funny book, you know, something you know I find sarcasm and cleverness, extremely funny. So I love books like Forrest Gump, who who take extreme examples and turns them into funny scenarios, and they did a good Michael Hingson  28:01 job making that into a movie too. I thought, Sir James Gray Robinson, Esq  28:05 I mean, I tell you, I forget who the director was, but they were brilliant because they were able to spin a story that was honest. But it wasn't offensive, and you could laugh because of all of forests characteristics and everything else, but it was presented in the way that it wasn't, you know? It wasn't being mean, right? And it wasn't, being unkind, and so it was just a story of a man who ended up being a success, and it was more through Providence than anything else. You know, I love the Marx Brothers, oh, sure, because they always had a way of making fun of each other and making fun of other people and making fun of themselves that was truly humorous. And it was more sight gags. It was more, you know, one liners, and it wasn't by being mean to anybody. It was as about being very aware of what was going on. Michael Hingson  29:25 I'm trying to remember which movie it was. I think it was duck soup. Somebody fell into the water and she yelled, throw me a lifesaver. And so somebody threw her a lifesaver. That is a candy. Yeah, it's just so clever. It was clever. But, you know, one of the things that I enjoy is old radio shows, radios from the shows from the 30s, 40s and 50s, and the humor, again, was respectful of. Hmm, and they could pick on people to a degree, but it was never in a in a mean way, but just the humor was always so clever, and so I would, Sir James Gray Robinson, Esq  30:14 I would listen George and Gracie Allen, George, Jack Benny, Michael Hingson  30:19 Phil Harris, Sir James Gray Robinson, Esq  30:21 and you was his name, Jackie Gleason, Michael Hingson  30:29 Amos and Andy. And of course, people today have decided Amos and Andy are offensive because they say it's all about blacks, and you're insulting black people. If anybody would go back and look in history, the reality is that Amos and Andy probably was one of the most well, it was one of the most popular shows on radio to the point where, if you were in a movie theater on Saturday afternoon watching a movie, they would stop it when Amos and Andy came on and play the show, and it didn't matter what the color of your skin was. In fact, I asked an Amos and Andy expert one time, when did they stop referring to themselves as black or dark? And the reason I asked that is because the first time I was exposed to Amos and Andy was actually the Amos and Andy TV shows, and I didn't know they were black, and I learned later that they were taken off the air when people started becoming offended because there were two black people. But I asked this, this lady about Amos and Andy, and when did they stop referring to themselves as black? And she said, Well, probably about the last time that she was aware of where there was a reference to it was 1937 so for many, many years, if you decided that their voices were black people, then, then you did, but they didn't talk about black or white or anything else. And and so it was. It was a very interesting show. And one guy usually was trying to con the other one and the other, well, king fish would con Andy, who usually fell for it. But gee, how many shows with white people do we see the same thing. You know? The reality is that it was a very funny show by any standard. Sir James Gray Robinson, Esq  32:26 Well, Sanford and sons, Sanford, same thing. I mean, that humor was, it was cutting you know, anytime you get on a cutting edge type of program, you know, it's inevitable that somebody's going to take offense. But I always laughed out loud. I watched that show, and it wasn't because they were demeaning anybody. It was just watching people trying to get by and using their wits. And a lot of times it was, it was comical because it wasn't very clever, but it was just they were doing the best they could to make a living. They were doing the best they could to live in their society. And I always admired that. I mean, they never, and they were able to, I guess, touch on the aspect of racial inequality without burning the house down. And it was like always admired them. You know, Sanford and sons, the Jeffersons, all of those shows, how about all the family? If you want to talk all in the family too well they they were just, you could switch one script with the other because it was more about human beings being human than it was about what the color of your skin was, yeah. So, you know, I would invite anybody who is offended by something to really ask yourself, what is it that offends you? Because there's always something in your consciousness that you find offensive. You would never be offended by anything if you unless you found something within yourself that's offensive, whether because and it's called the psychological term is called projection. You're projecting on what you're perceiving, and it's called bias. We all have conclusions. We all have prejudice. We all have judgments. Our brain is built that way to keep us alive, and so we're always interpreting data and perceptions to see if there's any threat out there, and if, when we start taking words as threatening, then we've got a problem. Yep, and. But because things like comedy and humor shouldn't offend anybody, but because you believe in something that makes that offensive, that's why you're offended. And so it's really as useful to people to really think about what is it that I believe that makes that offensive? Because most of the time you will find that whatever it is that you believe may not be true, and it's just something that some kind of conclusion you've drawn because of your experiences, or what you've been taught or what you've witnessed that's given you a wrong idea about something. So I invite anybody who is mad or angry that they look and see what is that belief that is making you angry? Michael Hingson  35:59 Yeah, it gets back to self analysis. It gets back to looking at yourself, which is something that most of us haven't really learned a lot about how to do. How. How did you pick up all these, these kind of nuggets of wisdom and so on. Sir James Gray Robinson, Esq  36:19 Well, when I burn, when I had my nervous breakdown back in 2004 I quit practicing law for a while because I couldn't bear the thought of going into my office and fighting another day of the battles that trial lawyers always fight. Now I won't say that transactional lawyers don't have battles, but Trial Lawyers end up probably picking a few fights on their own that, you know, they didn't really need to go there, but they do because, you know, Trial Lawyers have a, You know, a talent for arguing they have it's exciting to most of them, and they love to fight. And so when? But eventually, if you don't know how to manage it, it will, yes, the key wear you down. Yeah. So I got out of the law business for a while, and instead, I decided I wanted to go find out. Number one, why did I burn out? And number two, how to heal it. And so I went and studied with a number of energy healers who were very, very conscious people. They were very, very aware. You might even say they were enlightened, but it was they were always teaching me and always telling me about whatever I'm experiencing on the outside is just a reflection of what's on the inside. And so it's not so much about somebody being right or somebody being wrong. It's just the world is a mirror to whatever is going on inside between our ears. Yeah, and it's not because it's we're seeing something that's not there, or we're not seeing something that is there. It's just simply, how do we process that information that comes in through our sense organs and goes into our amygdala, then the hippocampus and then to the rest of our brain to try to figure out and but it's well documented that the brain will see whatever the brain wants to See, and a lot of times it's not what the eyes see, because there are lots of experiments you can take with graphics and other things that are illusory. Because, you know, you can see these graphs or prints that look like a spiral that's going around and is moving, but it's actually circles. But the way our brain puts things together, it makes it move. And another way is sounds. If you don't know what a sound is? Your brain is going to make up a story about that sound. And it could be either That's the sound of a frog, or it could be the sound of a somebody getting attacked. It could be the sound of whatever your brain it has to put a label on it, because that's the way the brain has been wired over our couple of hundreds of 1000s of years of evolution. That's how we manage to stay alive, because we make up a story about stuff, and if we're accurate, we live. If we're not accurate, we don't. Yeah, so the a lot of people are very good at making up stories in their head about what they're seeing, hearing, tasting, smelling, whatever, because a lot of lot of smells will have psychological responses in our brain. So you know the smell of baby's milk or the smell of mown grass, or, you know smell of something rank, you always will have an instant story about what you just smell. And so when I would spend long periods of time thinking about these things, contemplating them, trying to figure out, well, what does that mean for me? I mean, how does that? How will it looking at this change my life? And basically, what I learned is is that the more objective you can be, the less you make up stories about stuff, the more successful you can be, and the more happy you'll be. Because, for example, there's a term called Mind reading, where people will be listening to somebody talking, and in the back of their mind, they're making up a story about what that person means, or they're making up a story about, well, where is this guy going with this? And it's, you know, it's, it's the opposite of listening, because when listening, you're focusing on the words you're hearing, yes, and then when it's your turn to talk, you can respond appropriately, but most people are thinking while they're hearing and it totally colors their experience, because if they think that this person doesn't like them, then they're going to interpret whatever is being said a certain way. If they think that person does like them, then they will interpret it a completely different way. So it's fascinating to me how people can get the wrong idea about things, because it just is a story that their mind made up to try to explain to them why they're experiencing what they're experiencing. Michael Hingson  42:25 That's why I like to really say that I've learned so much from dogs, because dogs don't do it that way. And as I tell people, dogs don't trust unconditionally. They love unconditionally, but they don't trust unconditionally, but dogs are open to trust, and they're looking for reasons to trust, and they also, by definition, tend to be more objective, and they react to how we react and how we behave and and I think there's so much to be learned by truly taking the time to observe a dog and how they interact with you and how you interact with them, and that's going to make a big difference in how they behave. Sir James Gray Robinson, Esq  43:11 Well, you could definitely see a difference in the dog's behavior if they've been traumatized. Michael Hingson  43:16 Oh, sure, that's a different story altogether. Sir James Gray Robinson, Esq  43:19 Yeah, I agree that dogs are extremely innocent. You know, they don't have an agenda. They just want to be loved, and they would, they want to love Michael Hingson  43:31 and they want to know the rules, and they then they're looking to us to tell them what we expect. And there are ways to communicate that too, yes. Sir James Gray Robinson, Esq  43:41 And you know you all have to is give as a great example of how we should treat each other. Is all you have to do is, you know, a dog will forgive you eventually. And if you're kind to a dog. A dog will just give his entire being to you. Yeah, and it because they don't have any Guile, they don't have any hidden agendas. They just want to be you know, they want to eat. They want to be warm. They want to have fun. They do want to have fun, and so if you treat them timely, you will have a friend for life. Michael Hingson  44:29 Yep, we adopted a dog. We cared for it for a while. It was a geriatric dog at Guide Dogs for the Blind who had apparently had never worked as a guide dog, and she had been mistreated and then sent back to Guide Dogs for the Blind. She was 12. The school was convinced she was totally deaf because she wouldn't react to anything. They dropped a Webster's Dictionary next to her, and she didn't react. But we took her and we started working with her, and. It took several months before she would even take a walk with Karen, and Karen in her, you know, in Karen's wheelchair, and this wonderful golden retriever walking next to her. But the more we worked with her, the more she came out of her shell. She wasn't deaf. I'm sure she was hard of hearing, but you could drop a dictionary and she'd react to it, and if you called her, she would come. But it is all about developing the relationship and showing that you care and they will react. And so she she lived with us for more than three years before she passed, but was a wonderful creature, and we were, we were blessed to have her. Sir James Gray Robinson, Esq  45:48 Well, go ahead. No, I was just going to comment that I've got three Pomeranians, and they run the place course. You know, it's there. It's amazing how a six pound dog can run your life, but Michael Hingson  46:03 you let them, but you still establish, but you still establish some rules and you know, but that's, that's, yeah, I have a cat who runs the place, but that's okay. Well, we have not talked about, and I do want to talk about it when I first started hearing from you, your emails were all signed, sir, James Gray Robinson, and I always was curious, and you eventually explained it to me. But why don't you tell us all about your title and and all of that? Sir James Gray Robinson, Esq  46:39 Well, since we last talked, I've had a promotion. Now I'm a baron, so it's Baron James Gray Robinson, Scottish, Baron of Cappadocia. But I belong to a royal order that's known as the Royal Order of Constantine, the great in st Helen, and it was established in 312, 312, 12. Ad, when Constantine, who was the emperor of the Eastern Roman Empire, conquered the Western Roman Empire, who it was brother who was the emperor of the Western Roman Empire, and they can then he consolidated the eastern and the western empires. And it was that way until 14 153 when they were defeated by the Solomon Turks. So for 1100 over 1100 years Well, let me back up. The most important battle in that war between the two brothers was the Battle of the Milvian Bridge, which was in Rome and Constantine awarded, rewarded 50 knights, 50 warriors, soldiers who fought on that campaign and carried the day against much superior forces. And he rewarded them by making them knights and giving them land in Turkey, in an area that's known as Cappadocia. And this, if you know anything about Turkey, there's an area which is honeycombed with caves that have been dug out over the millennia, and it's kind of like some body was doing some renovation work, and they broke through the floor, and they went into a cave system that would have been hand dug, and it goes down 17 layers, and it could house 30,000 people. But that was, that was Cappadocia and Constantine the Great charged these warriors with the with the duty to protect the Christian church, because that's because Constantine had converted to Christianity. His mother, Helen, was one of the driving forces in the early Christian church. She's the one that decided to build a cathedral on top of the the nativity, the manger, which is actually a grotto in Bethlehem, I've been there. I spent Christmas Eve there one year. And so the Christianity was just a fledgling religion, and he charged these nights and all successive nights, with the obligation to protect the Christians and to protect the churches. And so a lot of people credit the royal order with advancing the Christian religion. So it's been around since 312 and it's the oldest peerage and a peerage. Is a group of royalty that have knights. They have royalty like Dukes and nobles and that sort of thing. But if you look at other orders that we're aware of, the Knights of Balta didn't get established until about 1200 ad the Knights of the Templar nights, similar thing. They didn't get established till about 1000 years after we did. So it's a very, very ancient, very traditional order that focuses on helping abused women and traffic children. We have, you know, we have a lot of, you know, compassion for those people in the world, and so we are actively supporting those people all over the world. And then on the other side, we have the knights, and we have the women, equivalent of that are called dames, and then we have the nobles who are like barons and other ranks that go all the way up to a prince who is actually related To the King of Spain. So it's been a interesting history, but we can try, we can directly trace our lineage all the way back to 312 and what the you know, we have a couple of reasons for existing, one being the charitable, but also to honor people who have been successful and have accomplished a lot for other people and who care about their fellow man and women, so that we accept Anyone in eight different categories, everywhere from Arts to athletics to entrepreneurship to medicine to heroics. We have a number of veterans that were credible. Have incredible stories. We have a lot of A listers, movie stars, professional athletes, that sort of thing. Also philanthropy. I got in for philanthropy because I've given a lot of money over my life to help people all over the world, and that's one reason why I was awarded the Presidential Lifetime Achievement Award. But we're a group of people. We just today started a Royal Academy of Arts and Sciences because we want to help people all over the world learn things like finances and you arts and crafts and trades and so that people who are oppressed cultures that are in third world countries will be able to learn a good earn a good living, raise their status in life, and then learn how to go on and help other people. So that's very exciting. We've got a lot of things going on with the royal order that are we're growing very rapidly, where somebody said we're 1700 year old startup, but it's, you know, we've gone through some regime changes where people have died and there weren't any heirs, so they've had to go laterally to find somebody to take over. And that's where we are now. You know, interestingly enough, my sons will inherit my title, so it's a true royalty kind of thing, where it passes down by inheritance. But you know, we don't, you know we're, we're hundreds of people in our thing. It's like 300 people in our order right now. We'd like that to be 100,000 times that because we do good work and we foster principles of charity, silvery and honesty, so that we're trying to change the culture around us to where people don't take offense in everything that they're in a society that supports each other and that people can feel safe knowing that there's they have a brother or sister that will support them. Michael Hingson  54:57 Definitely fascinating. I was not familiar with it at all. All until you and I check, yes. Sir James Gray Robinson, Esq  55:03 Well, it's amazing that me. I guess you have to be somewhat of a history buff. Yeah, and there, and there are lots of service organizations like the Masons and the Shriners and every all the animal ones, the Moose Lodge, the beavers and all these people are doing, you know, charitable work. But not not. Many of them have a royal heritage that goes back to 312 right? So, and we do dress up like knights from time to time, and ladies, and we have swords and we have robes, and we have big parties, and we have gala events, and where we induct more people into our order, and it's all great fun, and it's, you know, and we raise money for charity. So it's a win, win situation. Cool, and it doesn't hurt having Baron on your resume. Michael Hingson  56:08 No, I am sure it doesn't well. I want to thank you for explaining that, and I want to thank you for being here again. This has been a lot of fun, and I'm glad that we had a chance to really talk about humor, which, which is more important, I think, than a lot of people realize. And again, if people want to reach out to you, how do they do that? Sir James Gray Robinson, Esq  56:31 My website is James Gray robinson.com Michael Hingson  56:36 There you go. Easy to spell, easy to get to. So I hope people will do that. And again, I hope that you all enjoyed today, and that you will let me know that you enjoyed it. Please feel free to email me at Michael h i at accessibe, A, C, C, E, S, S, i, b, e.com, please give us a five star rating. Go off and read history and learn about the royal order. I think that's probably relevant and important to do as well. And again, if anyone knows anyone who ought to be a guest on the podcast, please let us know. Introduce us. Give us a rating of five stars wherever you're listening. And again, James, I just want to thank you for being here. Excuse me, sir. James. Barron, James, really appreciate you being here, and we'll have to do it again. Sir James Gray Robinson, Esq  57:24 Well, Michael, my hat's off to you. I think you're doing amazing work. I think you're helping a lot of people. You have a great podcast I've gone on your website or your YouTube, and it's a lot of fun. And I think you're doing a great service for people. Michael Hingson  57:45 You have been listening to the Unstoppable Mindset podcast. Thanks for dropping by. I hope that you'll join us again next week, and in future weeks for upcoming episodes. To subscribe to our podcast and to learn about upcoming episodes, please visit www dot Michael hingson.com slash podcast. Michael Hingson is spelled m i c h a e l h i n g s o n. While you're on the site., please use the form there to recommend people who we ought to interview in upcoming editions of the show. And also, we ask you and urge you to invite your friends to join us in the future. If you know of any one or any organization needing a speaker for an event, please email me at speaker at Michael hingson.com. I appreciate it very much. To learn more about the concept of blinded by fear, please visit www dot Michael hingson.com forward slash blinded by fear and while you're there, feel free to pick up a copy of my free eBook entitled blinded by fear. The unstoppable mindset podcast is provided by access cast an initiative of accessiBe and is sponsored by accessiBe. Please visit www.accessibe.com . AccessiBe is spelled a c c e s s i b e. There you can learn all about how you can make your website inclusive for all persons with disabilities and how you can help make the internet fully inclusive by 2025. Thanks again for Listening. Please come back and visit us again next week.

Episode Description: “When did you realize your parents were just making stuff up?” That's the hilarious, thought-provoking question that kicks off this episode of The JB and Sandy Show, setting the tone for a wild ride through nostalgia, pop culture, and the unpredictable world of parenting.

The conversation continues with Mark Malkoff and his book Love Johnny Carson: One Obsessive Fan's Journey to Find the Genius Behind the Legend. More banned guests, guest hosts, Pat McCormick, Carson and The Amazing Randi, Elvis, giant checks, and lots more.

In the debut episode of GGACP, comedian, author and talk show icon Dick Cavett drops by Gilbert's Manhattan apartment to sip Merlot and share personal memories of Groucho Marx, Johnny Carson and John Lennon, among others. Dick also talks about the time a guest dropped dead on his set (yes, it happened) AND favors Gilbert and Frank with some dead-on impersonations of his favorite obscure character actors! Learn more about your ad choices. Visit megaphone.fm/adchoices

Author Mark Malkoff is on the show to talk his new book, Love Johnny Carson: One Obsessive Fan's Journey to Find the Genius Behind the Legend, and all things Johnny Carson. Penn & Teller’s history with the Tonight Show, Carson and atheism, Tiny Tim, banned guests, and lots more.

In connection with this week's “Fun For All Ages” encore episode about Johnny Carson's 100th birthday, GGACP revisits part one of this wide-ranging 2019 interview with comedian-historian and host of “The Carson Podcast,” Mark Malkoff.In this episode: Mel Brooks takes on Tony Bennett, Ed Ames performs a “bris,” the mystery of the Zsa Zsa Gabor story, and Johnny turns down “The King of Comedy”!  Learn more about your ad choices. Visit megaphone.fm/adchoices

Join Lionel on The Other Side of Midnight for a masterclass in "organized carelessness" that bridges the gap between the gritty and the profound. This episode navigates a "cornucopia" of discourse, ranging from the blood-soaked history of Hell's Kitchen and $500,000 lobster heists to deep dives into the "software" of the human brain and seasonal melancholia. Whether he is debunking moon landing conspiracies, lamenting the death of cursive, or discussing a brawl involving Johnny Carson, Lionel explores the "vicissitudes of life" with unmatched wit and intellectual grit. Learn more about your ad choices. Visit megaphone.fm/adchoices

In this hour, Lionel investigates the bizarre half-million-dollar Costco lobster heist and laments the death of analog clocks, cursive, and check-writing. A guest shares a wild, firsthand account of a Malibu brawl that allegedly included late-night legend Johnny Carson, leading into a deep dive into the blood-soaked history of Hell's Kitchen and the notorious Westies. From the "oldies cruises" of the rich and famous to the secret stories of New York's most dangerous diners, this episode is an entertaining ride through the side of history they don't teach in schools. Learn more about your ad choices. Visit megaphone.fm/adchoices

Patrick explores the real-life decisions Catholics face, such as switching from the Latin Rite to the Byzantine Rite, and the complexities of hidden weddings, family pressures, and honesty, while seamlessly shifting to lighter banter about Johnny Carson and the subtle dangers of cultural influences like song lyrics. A candid exchange on free will in heaven caps off an hour brimming with hard truths, compassion, and unexpected moments. Seth (email) - Is there any benefit to changing your rite from the Latin to the Byzantine? (01:02) Lori - I loved how Johnnie Carson didn’t get involved in politics. You remind me of him. (05:41) Jesse - How can I decline gracefully to not be in a sibling’s wedding? (07:30) Mike – Is it okay to listen to Sympathy for the Devil? Will we have free will in Heaven? (18:38) Dave - I disagree with your comment on being married in a Church and having a ceremony outside of the Church. I am not sure you understand how complicated these situations are. (29:24) Terri - In Mexico, they have the Church ceremony first and civil ceremony after. (42:16) Richard - I'd like to raise a point from Dead Man Walking movie. The character in the movie repents. If he got life in prison he may not have ever repented. (49:05) Originally aired on 07/09/25

TALK TO ME, TEXT ITEver feel that strange drift between Christmas and New Year—the dead week where time slides and everything feels slightly out of focus? We start there, then shift fast: a surprise visit from my sister snaps the mood back into color, and we're off through a trio of stories that swing from absurd to devastating to delightfully nostalgic.First, a Florida lawsuit over a shattered toilet in an accessible stall raises serious questions about safety, maintenance, and how much crucial detail gets lost in clicky headlines. Was it the seat ring, the bowl, or a mounting failure? Without specifics, we're left guessing about risk and responsibility, especially for folks who rely on ADA‑compliant fixtures just to navigate a day without injury. That hunger for detail becomes a theme: if reporting skips facts, the public can't judge what actually happened.Then we step into heavier territory: a dental implant procedure that ended in a fatal brain injury tied to anesthesia complications. It's heartbreaking—made sharper by a smiling pre‑procedure selfie—and it prompts a sober talk about outpatient anesthesia, oxygenation, monitoring, and rapid response. The point isn't fear; it's informed consent. Ask who administers the drugs, what monitoring is in place, and how emergencies are handled. Routine care should be routine, but it still deserves rigorous safeguards and transparent answers.To close, we reach for showbiz history—a new Johnny Carson book revives the infamous Marlon Brando and Zsa Zsa Gabor clash, a live‑TV powder keg that reminds us why late night once felt dangerous in the best way. Less polish, more truth. It's a dose of cultural nostalgia that pairs with the present tense of this show's own timeline: only a few dozen episodes remain before we cap things at 1,000 and call it a beautiful run.We'd love to hear from you: how did your holiday go, what was your favorite moment, and are you doing anything for New Year's? If this conversation resonates, follow the show, share it with a friend, and leave a quick review—it helps others find us and join the exchange.Buzzsprout - Let's get your podcast launched!Start for FREE Thanks for listening! Liberty Line each week on Sunday, look for topics on my X file @americanistblog and submit your 1-3 audio opinions to anamericanistblog@gmail.com and you'll be featured on the podcast. Buzzsprout - Let's get your podcast launched!Start for FREESupport the showTip Jar for coffee $ - Thanks Music by Alehandro Vodnik from Pixabay Blog - AnAmericanist.comX - @americanistblog

In this episode, Nick talks about Tyler Robinson's Lawyers, The Brown Shooting Debacle, A Teachers Pet, Shark Bate and Johnny Carson's Shit List! Take advantage of Ridge's Biggest Sale of the Year & GET UP TO 47% OFF by going to https://www.Ridge.com/NICKDIP Watch Nick on the FREE RUMBLE LIVE LINEUP at 6pm ET https://rumble.com/TheNickDiPaoloShow MERCH SALE! From now until December 24th get 20% off Everything in our store. So grab some mugs, winter hats, hoodies, long sleeve shirts, stickers etc. from our store! https://shop.nickdip.com/ HOLIDAY VIDEO FROM ME – Send someone a personal holiday greeting from me! Go to https://shoutout.us/nickdipaolo or www.cameo.com/nickdipaolo and order one in time for Christmas. SOCIALS/COMEDY- Follow me on Socials or Stream some of my Comedy - https://nickdipaolo.komi.io/

Today on The Sisterhood of S.W.E.A.T., Linda Mitchell welcomes Mark Malkoff — comedian, writer, filmmaker, podcaster, and the author of Love Johnny Carson: One Obsessive Fan's Journey to Find the Genius Behind the Legend. Mark has spent years exploring late-night television, comedy history, and what makes pop culture icons truly resonate with audiences.  In this episode, Mark shares the fascinating story of why Johnny Carson became one of the most beloved figures in American television, how Carson's unique blend of humor and humanity shaped late night for decades, and what it means to follow your curiosity — even when it takes you down unexpected paths. We dive into the quirks of fandom, the power of persistence, and how looking deeply at the life of another person can illuminate universal truths about creativity, ambition, and connection. Whether you grew up watching The Tonight Show, are curious about what makes cultural icons endure, or simply want to laugh and think a little deeper, this conversation will surprise, delight, and inspire you. Interview Questions What first drew you to Johnny Carson's story — and why did you feel compelled to write a whole book about him? How did Carson's blend of vulnerability and humor make him different from other late-night hosts? What are some of the most surprising or personal stories about Carson that you uncovered? How has your work on The Carson Podcast influenced your understanding of comedy, fame, and legacy? What role does curiosity play in your creative process — both as a comedian and an author? How has comedy changed since Johnny Carson's Tonight Show era? What have your own personal projects taught you about persistence, failure, and humor? For people who feel stuck or unsure about pursuing their passions, what's one mindset shift you'd encourage? Mark explores how Carson's authenticity and entertainment-first approach made him one of the most influential figures in television for nearly three decades, shaping not just comedy but American culture.  Mark's journey began as a fan — and became a lifelong exploration of what drives creativity, connection, and humor. His work shows how curiosity can deepen our understanding of others and ourselves.  Carson's ability to laugh at life — including his own flaws — tells us something powerful about how comedy can bridge emotional distance and create shared experience.  From obsessive fandom to meaningful storytelling, this episode explores how deep engagement with a subject can illuminate broader truths about purpose, legacy, and human striving. Where to Find Mark Malkoff and His Work Official Website – Mark Malkoff https://www.markmalkoff.com/ Mark Malkoff Instagram – Mark Malkoff https://www.instagram.com/markmalkoff/ Instagram X (Twitter) – Mark Malkoff https://x.com/mmalkoff X (formerly Twitter) YouTube Channel – Mark Malkoff https://www.youtube.com/user/markmalkoff YouTube The Carson Podcast https://podcasts.apple.com/us/podcast/the-carson-podcast/id824049190 Apple Podcasts The Carson Podcast (Website) https://carsonpodcast.com/ Carson Podcast Facebook – Mark Malkoff https://www.facebook.com/mmalkoff/ Facebook

Got some gifting goodies for the gearhead in your day (a little late, we know...) - tap in while Hostus Maximus Justin Fort and The Walkin' Dude get together in BFE for a night in the garage and a list of ideas for your last minute shopping.  Most of these are pretty easy, too, so you really CAN do it today.  Everything from tools (themed upfitting, anyone?), training (welding, driving or wiring?), preparedness (ready for your next disappearing act?), lighting (but not blinding!), gifts made in the U.S.A. (easier than you think!), chemicals (is it empty?), period-correct movies (getting back to your roots...), surveillance (because The Woods!), injectors (because 4Runner...), a disco ball and a Z06. You can even help the Garage Hour out and find Justin and Dan what they want for Christmas.  Dig in: trail electronics, Rain-X, ammo, flannel, Sea-Foam, vampire clips, heat shrink, razor wire, good tape, Maglites, Jaime's articulated loader versus 12' of snow in Mammoth, vintage snowplows, Chuck Norris, the X-Files and Fortean logic. Because we promised:  Miller Lite, Charles Fort, a JF Summit #4 update, blinding Jaime (as witness in our first-ever upload-only Garage Hour), Rodney Dangerfield, Johnny Carson, the good Baldwins, Dr. Evil versus Space Chick, plus Dick Dale, Link Wray, Slayer, Pulp Fiction, Usual Suspects, and an Excellent Weirdo R.I.P. for Peter Greene.

Got some gifting goodies for the gearhead in your day (a little late, we know...) - tap in while Hostus Maximus Justin Fort and The Walkin' Dude get together in BFE for a night in the garage and a list of ideas for your last minute shopping.  Most of these are pretty easy, too, so you really CAN do it today.  Everything from tools (themed upfitting, anyone?), training (welding, driving or wiring?), preparedness (ready for your next disappearing act?), lighting (but not blinding!), gifts made in the U.S.A. (easier than you think!), chemicals (is it empty?), period-correct movies (getting back to your roots...), surveillance (because The Woods!), injectors (because 4Runner...), a disco ball and a Z06. You can even help the Garage Hour out and find Justin and Dan what they want for Christmas.  Dig in: trail electronics, Rain-X, ammo, flannel, Sea-Foam, vampire clips, heat shrink, razor wire, good tape, Maglites, Jaime's articulated loader versus 12' of snow in Mammoth, vintage snowplows, Chuck Norris, the X-Files and Fortean logic. Because we promised:  Miller Lite, Charles Fort, a JF Summit #4 update, blinding Jaime (as witness in our first-ever upload-only Garage Hour), Rodney Dangerfield, Johnny Carson, the good Baldwins, Dr. Evil versus Space Chick, plus Dick Dale, Link Wray, Slayer, Pulp Fiction, Usual Suspects, and an Excellent Weirdo R.I.P. for Peter Greene.

We found Johnny Carson's list of banned guests and it includes some noteworthy celebrities. We consider some guests that would be banned from the Adam and Jordana Show. We are celebrating Festivus and airing the grievances we have collected from the past year.

Boortz in studio! Christmas fun, VP JD Vance tells it like it is, UFO, espn and the porn star, Johnny Carson hit list, CFB playoffs, HCIS See omnystudio.com/listener for privacy information.

I recently had the pleasure of sitting down with Adam Christing, a humorist, keynote speaker, and author, to talk about the power of laughter, connection, and storytelling. Adam has spent four decades performing more than 4,000 humor presentations for CEOs, Fortune 500 companies, major nonprofits, and high-stakes audiences around the world. He is a member of Hollywood's iconic Magic Castle, has worked with David Copperfield, authored The Laugh Factor: The 5 Humor Tactics to Link, Lift, and Lead, and is the CEO of Clean Comedians®, a business that uses humor to bring people together rather than driving them apart. Adam is more than just a gifted public speaker and performer. He is a student of human nature. In our conversation, he explains how comedy works psychologically, why humor diffuses conflict, how it disarms resistance, and how it allows leaders to deliver truth without putting people on the defensive.  Adam also offers a brilliant blueprint for anyone who speaks publicly. Executives, trial lawyers, entrepreneurs, military leaders, and educators, can all benefit from Adam's crash course in how to grab an audience's attention and keep it. We break down how great presenters prepare, how to deal with nerves, why silence is so powerful, how to tailor your message to the room, and how storytelling can transform information into impact.  Along the way, Adam tells stories about joining the Magic Castle as a teenager, bombing on stage, learning from masters like Johnny Carson and Winston Churchill, and discovering that audiences do not want perfection - they want presence. He also explains why the boundaries of "clean comedy" actually make comedy more creative, why leaders should practice humor like a skill, and why audiences always root for the person at the microphone. This episode is about leadership, persuasion, communication, and how to connect through humour. It is also full of laughs. I invite you to listen to the full conversation and learn how humor can help you become a better leader, speaker, and storyteller. And now I give you, Adam Christing.  

Johnny Carson died over the weekend. POLL: Who best fits this description: Someone who became more popular after death?

Guest Mark Malkoff, comedian and author "Love Johnny Carson", joins to discuss the legacy and life of Johnny Carson. Discussion of the evolution of late night talk shows, bringing comedy over divisiveness, and the future of the entertainment industry.  Turning Point USA holds AmericaFest, and sets the stage for Midterm elections 2026.  Congress adjourns for holidays, but not without voting on heated bill over banning trans surgeries for minors. 

On this episode: Nate and Aaron are like Johnny Carson and Ed McMahon. Nate looks forward to these. Aaron updates on the app.This week, Nate and Aaron interview Josh Bales. Josh is a Chattanooga, TN native living in Orlando, FL. He is a husband, father, musician, priest, therapist and an ADHDer. There is music and other arts. There is discussion probing “how do you play”? Should you do what you love for work? Other topics include: cleaning up behind elephants at the circus, duty, empathy, responsibility, and learning and honoring your art.Links: Josh Bales Incarnation OviedoNEW Samson Community App (Apple store) NEW Samson Community App (Google Store) 2026 Samson Summit If you have thoughts or questions and you'd like the guys to address in upcoming episodes or suggestions for future guests, please drop a note to piratemonkpodcast@gmail.com.The music on this podcast is contributed by members of the Samson Society.For more information on this ministry, please visit samsonsociety.com. Support for the women in our lives who have been impacted by our choices is available at sarahsociety.com.The Pirate Monk Podcast is provided by Samson Society, a ministry of Samson House, a 501(c)3 nonprofit. To enjoy future Pirate Monk podcasts, please consider a contribution to Samson House.   Josh Bales Josh Bales Singer-Songwriter, Counselor, Anglican/Episcopal Priest The official website of Josh Bales: singer-songwriter and recording artist, mental health counselor, and Anglican/Episcopal Priest in Orlando, Florida.    App Store Samson Community App - App Store Download Samson Community by Samson House on the App Store. See screenshots, ratings and reviews, user tips, and more games like Samson Community. https://apps.apple.com/us/app/samson-community/id6749582016     play.google.com Samson Society - Apps on Google Play Brotherhood & recovery hub  

On this episode: Nate and Aaron are like Johnny Carson and Ed McMahon. Nate looks forward to these. Aaron updates on the app.This week, Nate and Aaron interview Josh Bales. Josh is a Chattanooga, TN native living in Orlando, FL. He is a husband, father, musician, priest, therapist and an ADHDer. There is music and other arts. There is discussion probing “how do you play”? Should you do what you love for work? Other topics include: cleaning up behind elephants at the circus, duty, empathy, responsibility, and learning and honoring your art.Links: Josh Bales Incarnation OviedoNEW Samson Community App (Apple store) NEW Samson Community App (Google Store) 2026 Samson Summit If you have thoughts or questions and you'd like the guys to address in upcoming episodes or suggestions for future guests, please drop a note to piratemonkpodcast@gmail.com.The music on this podcast is contributed by members of the Samson Society.For more information on this ministry, please visit samsonsociety.com. Support for the women in our lives who have been impacted by our choices is available at sarahsociety.com.The Pirate Monk Podcast is provided by Samson Society, a ministry of Samson House, a 501(c)3 nonprofit. To enjoy future Pirate Monk podcasts, please consider a contribution to Samson House.   Josh Bales Josh Bales Singer-Songwriter, Counselor, Anglican/Episcopal Priest The official website of Josh Bales: singer-songwriter and recording artist, mental health counselor, and Anglican/Episcopal Priest in Orlando, Florida.    App Store Samson Community App - App Store Download Samson Community by Samson House on the App Store. See screenshots, ratings and reviews, user tips, and more games like Samson Community. https://apps.apple.com/us/app/samson-community/id6749582016     play.google.com Samson Society - Apps on Google Play Brotherhood & recovery hub  

#1,102 - Mark Malkoff Returns Mark Malkoff returns to The Paul Leslie Hour. It's The Paul Leslie Hour, episode number 1,102. We're delighted to welcome back the hilarious and insightful Mark Malkoff, who's here to share stories from his new book, “Love Johnny Carson.” Join Mark and Paul for a lively conversation about the ultimate late-night legend, the enduring magic of The Tonight Show, and the many entertainment icons that made up Johnny Carson's world. Stay with us! The Paul Leslie Hour is a talk show dedicated to “Helping People Tell Their Stories.” Some of the most iconic people of all time drop in to chat. Frequent topics include Arts, Entertainment and Culture.

Mase & Sue review Oscar contender HAMNET plus the limited series DEATH BY LIGHTNING and the new doc BEING EDDIE MURPHY. Also, comedian Wendy Liebman shares stories from her stand-up career, talks about her father-in-law Robert Sherman who, with his brother, were composers of some of Disney's iconic musicals, and describes her experience doing the TONIGHT SHOW with Johnny Carson. Then, everybody reacts to Variety's list of the funniest movies of all time, and they offer up their picks.00:00 Jacob Emrani Message00:39 Movie Review: Hamnet08:01 Discussing Death by Lightning14:09 Eddie Murphy Documentary Review22:46

There's a new book out on the great Johnny Carson who many feel is the best late night host of all-time. Author Mark Malkoff joins Kilby to discuss many aspects of Carson's career as host of The Tonight Show including...the years in New York, the influence of wife Joanna, Johnny's drinking, the move to Burbank, Johnny's privacy, the bitter mean quote from Freddie de Cordova at the end of the show, the Joan Rivers debacle and...why Johnny was the best. Perhaps Kilby said it best: Johnny was smooth and sophisticated. A must listen for any late night historian. Learn more about your ad choices. Visit megaphone.fm/adchoices

See omnystudio.com/listener for privacy information.

In this episode of Dadville, we dig into the life and mind of a true comedy legend—the best-selling comedy recording artist of all time, Jeff Foxworthy. We talk about the grind behind his success, including the years of focused “10,000-hour” effort it took just to get on Johnny Carson's Tonight Show, which he describes as “the Everest of comedy.”He opens up about wrestling with the blank page, the strange “sickness” that pushes comedians to turn even the worst moments—like a $138,000 copperhead snake bite—into material. We also kick around the big creative questions: Are comics born funny, or can you actually learn how to be great? Join us: http://dadville.substack.com Wanna advertise? ⁠⁠⁠⁠⁠⁠Click here⁠⁠⁠⁠ Thanks to our sponsors! Quince - Go to ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠http://quince.com/dadville⁠⁠⁠⁠⁠⁠ for⁠⁠⁠⁠⁠⁠⁠⁠ 365-day returns, plus free shipping on your order! NIV - Save an additional 10% on any NIV Application Bible and NIV Application Commentary Resources by visiting ⁠⁠⁠http://faithgateway.com/nivab⁠⁠⁠ and use the promo code DADVILLE Please donate today at MercyShips.org/podcast Visit OmahaSteaks.com for 50% off sitewide during their Sizzle All the Way Sale. And for an extra $35 off, use promo code FUN at checkout. Learn more about your ad choices. Visit megaphone.fm/adchoices