Podcasts about Mine

Your Guess is as Good as Mine

#257: Supermodel, actress, entrepreneur, and beauty mogul Molly Sims joins Josie for an unfiltered conversation on building a dream career, facing rejection, and evolving with confidence. From small-town Kentucky to the cover of French Vogue to acting in Blockbusters such as Fired Up! and Benchwarmers, Molly opens up about what it really takes to reinvent yourself at every chapter—and why your mindset is your greatest beauty tool. In this rare interview, Molly shares the lessons she's learned from decades in the spotlight, the realities of rejection and resilience, and why she believes saying “yes” to the unknown is the ultimate success strategy. Plus, she spills her wellness routines, skincare must-haves, and glam-girl secrets that are seriously game-changing. If you've ever felt like it's too late to start over or too scary to chase the thing you really want, this episode will shift your perspective—and inspire your next big move.This episode is also brought to you by OSEAHead to OSEAMalibu.com and use code "THEEVERYGIRL" for 10% off your order.This episode is also brought to you by KY Learn more about KY Yours & Mine at k-y.com.For Detailed Show Notes visit theeverygirlpodcast.com Hosted on Acast. See acast.com/privacy for more information.

I bring the sister on the post show... and it all blows up, full drama, chaos, it's wild... Watch here: ➡️ https://bit.ly/chpostshow

In this conversation, Christa sits down with Kendall Mariah, author of the brand-new book This Little Fire of Mine: How Flickers of Doubt Can Spark a Bolder, Brighter Faith, to explore what happens when you stop performing faith and start living it authentically, especially in marriage. Kendall Mariah, 3, an adoptive mom, Army wife, and founder of Unapologetic Ministry, invites us to embrace holy discomfort, lean into doubt, and ask the hard questions we've been told to avoid. In this episode, they discuss how doubt can lead to discernment, why good friction is healthy in relationships, how to navigate different faith journeys with your spouse, and what it means to pursue an integrated life where your words and actions reflect the full truth of Scripture, not just on Sundays, but in your actual day-to-day marriage. Kendall says her book is about finding "a deeper, truer version of your soul," and Christa believes that when you find that truer version of yourself, you also find a truer version of your marriage. If you've ever felt the disconnect between your beliefs and your lived experiences, or if you're navigating faith questions alongside your spouse, this conversation will give you permission to embrace the journey and discover a bolder, brighter faith together as we work on deepening attachment all month long here on the pod! Watch on YouTube! Get your copy of Kendall's brand new book here! https://www.amazon.com/This-Little-Fire-Mine-Flickers/dp/1400251672 Learn about Kendall here on her website! https://kendallmariah.com/ Get connected with Kendall on Instagram: https://www.instagram.com/kendallmariah/ Need mental health tips in this time? Sign up for the FREE EnneaSummit here! ⁠⁠⁠https://www.tylerzach.com/mh26/enneasummit?ref=https%3A%2F%2Fwww.tylerzach.com%2Fa%2F2148228842%2FLS2nNmzL The Enneagram and Marriage Coaching & Certification Masterclass course begins again February 12, use code COACH for discount ⁠⁠⁠⁠⁠⁠here ⁠⁠⁠⁠⁠⁠or at ⁠⁠⁠⁠⁠⁠https://www.enneagramandmarriage.com/the-e-m-coaching-masterclass⁠⁠⁠⁠⁠⁠ Find more about your type, the pod, freebies, and SO much more at our website right here! ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠www.EnneagramandMarriage.com⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠ Love what you're learning on E + M? Make sure you leave us a podcast review so others can find us, too⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠ here!⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠ ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠Get Christa's Best-Selling Book, The Enneagram in Marriage, here! ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠https://a.co/d/df8SxVx Learn more about your ad choices. Visit podcastchoices.com/adchoices

That thing you want to do? I didn't give you that as a "desire", I gave it to you as a fact. It is inevitable. The "stolen years" are being released right now. I have already accepted you. I have already chosen you. Now, you must soften. Release the tension of your own plans and step into the easy yoke. I broke yours so you could carry Mine.Go deeper-> https://www.curlynikki.com/

The good news for people sick of being scammed. A sermon for the fifth Sunday after Epiphany on Matthew 5:13-20 by Rev. Samantha Beach Kiley.

Show without Ads on Patreon:www.patreon.com/dopeypodcastThis week on Dopey!  We get  a flood of enthusiastic Spotify comments about a previous Jed Payne episode! We hear a listener voicemail on getting a pickline and reads an email from a listener in Michigan who rebuilt their life after heavy meth/heroin use.  The main interview is with Amanda Crossley (from the Sober Girls group chat), who shares a raw, detailed story of her descent into opioid addiction: stealing massive amounts from her pharmacy job, transitioning to IV heroin in Camden NJ, robbing houses as a getaway driver, sugar-daddy arrangements with much older men, family chaos with her two addicted sisters, and ultimately writing to Dr. Phil herself at 23. The 2014 Dr. Phil episode (filmed while high) led to treatment, and she's been sober since early 2015 (now ~11 years). We close with our NEVER RELEASED 1999 EP from our band The Ulti Scrub Hustle: If I'm Not Home(I'm out Walkin Around), Girl of Mine and (I wanna be) Good So Bad. Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

*FINAL DAY* - I am personally paying for your Hammer *ELITE* subscription for the first month ➡️ https://bit.ly/chpostshow Sign up for *ELITE* and I'll send you a digital gift card covering the $10 cost. What a crazy post show- I *CALL HIM*, and honestly... he's a full-on cuck. I confront the sh*t out of him...

We begin "The Way", the second chapter of "The Abolition of Man" where see how the arguments of Gaius and Titius lead to a breakdown in logic, virtue, and ultimately society itself![Show Notes]

Discover all of the podcasts in our network, search for specific episodes, get the Optimal Living Daily workbook, and learn more at: OLDPodcast.com. Episode 2893: Jen shares four playful and practical strategies to help kids take charge of even the most chaotic messes, without the meltdowns. By breaking cleanup into simple tasks like zones, categories, or timed challenges, parents can teach valuable life skills while transforming overwhelming tidying into a confidence-building routine. Read along with the original article(s) here: https://thistimeofmine.com/teach-kids-to-clean-up-big-messes/ Quotes to ponder: "Kids are capable of cleaning even the biggest messes. They just need a little guidance." "Instead of expecting them to clean everything in one shot, let kids clean up in increments of 5 minutes, 10 minutes or whatever they can handle." "Cleaning by categories means cleaning up by toy type or container. It quickly changes an overwhelming job into something much more manageable."

The Guys Like Us is joined with Heath Hardesty who is a pastor and an author. In this episode we break down our union with Jesus and the path of apprenticeship. It is clear to see how we live fragmented and disconnected lives where we are overwhelmed, exhausted, and have a hard time seeing Christ in every sphere of our life. Dutch theologian, Kuyper comforts us when he remarks "There is not a square inch in the whole domain of our human existence over which Christ, who is Sovereign over all, does not cry, Mine!" Be encouraged, friends, God is with you and wants to renovate your life from the ground up. His book All Things Together: How Apprenticeship to Jesus is the Way of Flourishing in a Fragmented World is available where books are sold. 

⁠Click here to read the source sheet.⁠ This is a recording of Rabbi Morris Panitz's of For the Love of Learning. Every Tuesday morning, a new story from the Talmud. Taught by your rabbis in a monthly rotation, we'll dig into the strange and compelling world of the Talmud, exploring the ways ancient dilemmas speak to modern questions. Join us in-person at the Event Space (coffee and nosh provided) or over Zoom (B.Y.O. nosh) for as many sessions as possible… your Tuesday will thank you.

The Wolf & Action Jackson were so pleased that Oliver Wakeman agreed to come on First Concert Memories to talk about the first time he saw his father Rick, Rock N Roll Hall of Famer and longtime keyboardist in Yes, on a large arena stage. Though he'd seen Rick play with his solo band many times at theaters as he grew up, he never saw Rick in Yes until the Union Tour in 1991. So when Jon Anderson became disillusioned with the pop leanings of Yes in the late 1980s, he gathered former Yes bandmates Steve Howe, Bill Bruford and his pal Rick Wakeman to form their own version of Yes. Anderson, Bruford, Wakeman & Howe not only would release a self-titled album with lead single Brother of Mine in 1988, but would embark on an arena tour billed as An Evening of Yes Music Plus. Oliver and his brother were invited to America to join their father for a week and see 5-6 ABWH shows at the end of the summer of 1988. Oliver shares stories of seeing his dad on the big stage with the other legends of Yes and learning firsthand just how big a star Rick was (and is today). From there we deviate to how a mixing session for the ABWH single I'm Alive actually lead to his eventual tenure in Yes from 2008-2011. Oliver shares how he got up to speed on all the tunes, eventually recording an album with Yes and fun memories from the road. He has a 20th anniversary re-release of his 7th solo album Mother's Ruin coming out March 13, 2026 (click his website below to order) and is embarking on his first tour with Rick in the US in March also. And he'll be touring with his band in the UK in April and November to visit From A Page, his album with Yes. We find Oliver's articulate musings and respect for the fans refreshing and we encourage you to see him live in the US, UK or Europe this year if possible! Order Oliver's album Mother's Ruin and learn about his 2026 tour dates at www.oliverwakeman.co.uk Check out our new website: ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠ ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠Ugly American Werewolf in London Website⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠ ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠Twitter⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠ ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠Threads⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠ ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠Instagram⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠ ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠YouTube⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠ ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠LInkTree⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠ ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠www.pantheonpodcasts.com⁠ Learn more about your ad choices. Visit megaphone.fm/adchoices

Your Guess is as Good as Mine

Emails, Your Guess is as Good as Mine categories: Patriots & Seahawks! Plus The Mens Room Top 10 and the Shot of the Day!

#255: Happy February, Everygirls—it's not just Valentine's season, it's your Radical Self-Love Era. This episode is your reminder that self-love isn't affirmations and mirror high-fives, it's how you think, what you believe you deserve, and the entire foundation of your confidence, happiness, and success. In this month's curriculum episode, Josie breaks down what radical self-love actually looks like—through science, psychology, and real-life tools you can implement today. You'll learn how to build self-trust, reparent your inner child, stop taking your insecurities so seriously, and finally become the version of you who feels safe, empowered, and enough in her own skin.Consider this your warm and unfiltered guide to:The 5 habits of radically self-loving womenWhy your insecurities aren't your faultA poetic reminder from Shel Silverstein that might just make you cryA self-esteem syllabus for what to read & watch this monthHomework assignments to take what you learned IRLLearn more about KY Yours & Mine at k-y.com.For Detailed Show Notes visit theeverygirlpodcast.com Hosted on Acast. See acast.com/privacy for more information.

Loud, dusty and far removed from innovation. We often think of mining as separate from modern manufacturing, but our visit to Imerys West Hub in this episode challenges that idea.The conversation was recorded on site at the largest diatomaceous earth mine in the world, in Lompoc, California. During the recording, a sonic boom from a nearby SpaceX launch cuts across the background, a reminder of how closely materials, regulation, and advanced manufacturing often overlap.Chris is joined by Ken Rasmussen, Operations Director at the site, who shares a practical perspective on what modern mining looks like when it's done right.Ken walks us through how diatomaceous earth is mined, processed, and shipped as a finished product from a single site, and why that matters. The material is used in industries most people don't associate with mining, including water filtration, food and beverage, pharmaceuticals, and vaccines.In this episode, we look at how mining fits directly into modern manufacturing, and what it takes to run an end-to-end operation on a global scale.In this episode, find out:Why “if you can't grow it, you have to mine it” still applies to modern manufacturingWhat diatomaceous earth is and why it's critical for filtration, pharma, and medical applicationsHow a mining operation runs start to finish, from raw material to finished productWhy mining in California forces higher standards for safety, automation, and environmental controlHow automation improves recovery, efficiency, and process visibility across the operationWhat mining really looks like today versus common perceptionsHow and why mining should coexist with communities instead of being pushed outside themEnjoying the show? Please leave us a review here. Even one sentence helps. It's feedback from Manufacturing All-Stars like you that keeps us going!Tweetable Quotes:“If you can't grow it, you have to mine it. It's not magic. Everything we use has to come from somewhere.” “Mining absolutely has to be part of communities, or else everything would need to be imported. There's no other way around it.”“The safety of our employees is first and foremost in everything we do. Every single person here has the authority to stop work if something doesn't feel right.”Links & mentions:Imerys, a provider of mineral-based specialty solutions for industry globally, including construction, automotive, and consumer goods; their Lompoc, CA facility is the world's largest diatomite mine.SpaceX, a private American aerospace manufacturer and space transportation company founded by Elon Musk in 2002. Its primary mission is to revolutionize space technology by making rockets fully and...

The size of your waste paper basket doesn't really matter; after all, you know you're not throwing away a letter from Tolkien, even if it is long and pedantic.  Learn more about your ad choices. Visit megaphone.fm/adchoices

Brad Rourke, CEO of Scottie Resources, discusses the company's recent drilling campaign, focusing on the Blueberry Zone as it prepares for the potential Direct Shipping Ore (DSO) options. He highlights the importance of converting inferred resources to indicated levels and shares insights on new exploration areas. The conversation also touches on the feasibility study, economic assessments, and the company's funding status for future projects.

Go to my sponsor https://aura.com/hammer to try 14 days and let Aura go to work protecting your private information online! #sponsored *FINAL WEEK* - I am personally paying for your Hammer *ELITE* subscription for the first month ➡️ https://bit.ly/chpostshow Sign up for *ELITE* and I'll send you a digital gift card covering the $10 cost. Today's post show is crazyyyyyyy- okay, we dig way way way deeper into his hiding of p*rn from her, and it's the most insane thing I've ever witnessed in my life. Oh, it's a gooooddddd post show- I make him call his dad and finally confess EVERYTHING. Absolutely incredible... Watch here: ➡️ https://bit.ly/chpostshow

*JOIN FOR FREE* - I am personally paying for your Hammer *ELITE* subscription for the first month ➡️ https://bit.ly/chpostshow Sign up for *ELITE* and I'll send you a digital gift card covering the $10 cost. Today's post show is crazyyyyyyy- she could not tell us this on the main episode, but she is buying some *stuff* you could not belive on her COORPERATE credit card- she is in *BIG TROUBLE* if they find out...

A Dj mix show that debuts new underground Rap and Hip Hop along with some of the hottest DJ's available, @itsdjeclipse & @djriznyc Be prepared for a non-stop musical journey. 1. Crimeapple “Brownbutter” (prod. by Brown13) 2. Lazaris The Top Don feat. The Army, Blazin, Party G, Da Inphamus Amadeuz, Epull & Waren Wint “Seek & Destroy” (prod. by Khardiar The God) 3. Truth & Da Beatminerz feat. Psycho Les & Tragedy Khadafi “Cause For Concern” (prod. by Da Beatminerz) 4. Planet Asia & DJ Scratch “St Johns Park” (prod. by DJ Scratch) 5. Soviets (Jeff Spec & Chaix) “Grasshopper” (prod. by Chaix) 6. Ovrhaul x Stove God Cook$ & Westside Gunn feat. Doechii “Return To Egypt” (prod. by Ovrhaul) 7. Kurious “Classic Material” (prod. by Breakbeat Lou) 8. The Bad Seed “Jack Johnson” (prod. by Shade Cobain) 9. Agallah The Don “We Dem Ones” (prod. by Agallah) 10. Bless Picasso “Twelve Roses” (prod. by Mr. Green) 11. G.Fisher “See Us Win” (prod. by G.Fisher) 12. Bun B x Statik Selektah feat. Busta Rhymes “You're Mine” (prod. by Statik Selektah) 13. Freddie Black & Tone Spliff “Destiny Manifest” (prod. & cuts by Tone Spliff) 14. PA. Dre feat. Cheena Black & The Spookz Who Sat By The Speaker “Weapon” (prod. by PA. Dre) 15. Ill Conscious “Mark 836” (prod. by Alcynoos & Parental) 16. La The Darkman “Once Upon A Time In Brooklyn” (prod. by RZA) 17. The Bad Seed “They Don't Know” (prod. & cuts by DJ City Rich) 18. Mickey Diamond & Big Ghost Ltd “WTF” (prod. by Big Ghost Ltd) 19. RJ Payne “Consistency Is Everything” (prod. by PA. Dre) 20. PA. Dre feat. Kool Kim, Mickey Factz & Wordsworth “Showtime” (prod. by PA. Dre) 21. Kurious x K-Rec “No Way Around It” (prod. & cuts by K-Rec) 22. Maine the Medicine & Son Lee “Save Me” (prod. by Nate Williams) 23. Planet Asia “More Skeeter” 24. Bernadette Price x Terror Van Poo “Burden of Proof” (prod. by Stu Bangas) 25. Supreme The Eloheem “Hood Symphony” (prod. by Allpa) 26. Homeboy Sandman “Meant To Be” (prod. by Cochemea, Oliver Hill & Sam Cohen) 27. Handles “Top View” (prod. by OSYM) 28. Snowgoons feat. PMD & Fredo Starr “Let It Be Known” (prod. by Snowgoons, cuts by Tone Spliff) 29. Kurious x K-Rec “Toilet” (prod. & cuts by K-Rec)

La cancillería de Ecuador denunció como un intento de incursión de agentes de inmigración en su sede consular en Mineápolis. La agencia migratoria de EE.UU. dice que buscaban a un inmigrante irregular de ese país que logró escapar.

Desde aplicaciones de reconocimiento facial y monitoreo de redes sociales, hasta programas espías. Con un presupuesto multimillonario el servicio de inmigración y aduanas se está convirtiendo en una mega agencia de vigilancia.En otras noticias: Tom Homan se presentó en Mineápolis por primera vez tras relevar al comandante de la patrulla fronteriza: Gregory Bovino. El zar de la frontera aseguró que cambiarán las estrategias en los procedimientos.El representante por el estado de Texas, Joaquín Castro visitó al pequeño Liam Conejo Castro. Un detenido en el centro de detención de ICE de Florence, Arizona, se habría contagiado de sarampión.El senador demócrata Chuck Schumer informó que los legisladores han llegado a un acuerdo bipartidista para evitar un cierre parcial del gobierno. 

This week on the Mr. Throwback Thursday Podcast,we bring you a Fresh in Peace, Canadian Heroes, another 2Pac book, the Boy Genius goes to Delaware, and we bring you the first single from the upcoming DMC solo album. What else? Let's listen. Fresh in Peace Canadian Heroes Do /  Mine, Mine, Mine   Boiling Point Straight doPE This Thug's Life Kwame in Delaware    New School News    Wu Newsa. The New Wu Review   One and Done – Key-Kool & Rhettmatic Record of the Week –  Muzion – Mentalité Moune Morne… (Ils N’ont Pas Compris) Artist of the Month – Madd Hatta Old to the New – Old to the New – Darryl “DMC” McDaniels (ft. Sebastian Bach, Mick Mars, Duff McKagan, and Travis Barker “She Gets Me High” Bill Reads Lyrics Check us out on social media. Instagram: @mrthrowbackthursday | @bill_mr_tbtThreads: @mrthrowbackthursday | @bill_mr_tbtX (Twitter): @THE_Mr_TBT | @bill_mr_tbt Facebook: Mr. Throwback ThursdayYouTube: @mrtbt

We are Virginia Sole-Smith and Corinne Fay and it's time for a BONUS January Indulgence Gospel!This episode is free for everyone. If you enjoy it, consider a paid subscription to Burnt Toast! It's the best way to support our work and keep this an ad- and sponsor-free space. You'll also get behind some of our most popular paywalled episodes like:

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.

This week we are joined by the genius Olly Robinson (@ollyrobz) to discuss WICKED: FOR GOOD! We chat about how Michelle Yeoh CLEARLY didn't want to be here, talk about additional songs that DO NOT belong, and express shock at the least sexy rendition of "As Long As You're Mine". Note: This episode was recorded before the 2026 Academy Award nominations were announced. This episode may present some thoughts and insights as to why!   Produced by Andrew Ivimey as part of The From Superheroes Network   Visit www.FromSuperheroes.com for more podcasts, articles, video series, web comics, and more.

what if the ground at your feet was so hot that the soles of your shoes melted? The roads cracked? Sink holes would open up exposing a fiery hell scape over 150 ft below. Sounds like the basis of a movie or a book, but this is reality for Centralia Pennsylvania. Listen in as Brandon goes down the rabbit hole and learns about how a quiet little mining town turned into Hell on Earth. Email us at: downtherh@protonmail.com

Live from VRIC 2026, CEO Terry Harbort breaks down Talisker's transition from single-mine producer to multi-asset operator. The conversation covers underground development, resource conversion, and how Mustang and Olympus will operate in parallel to establish a scalable, district-level production platform in British Columbia.

Send us a textPeaches runs a solo Daily Drop Ops Brief covering what actually matters across the force—without the internet losing its mind. From a massive Army AI data contract and Navy fatigue countermeasures to Marine Corps technical excellence, Air Force deployment model changes, Space Force's role in Venezuela, and Coast Guard operations in the Pacific, this episode connects policy to reality. Peaches also digs into broken acquisition timelines, submarine delays, NATO dependency truths, Arctic deterrence, defense contracting fraud, household goods reform, and why nuance beats outrage every time. No hype. No fear porn. Just experience, context, and why most headlines miss the point.⏱️ Timestamps: 00:00 Daily Drop intro and attributes-based lens 01:30 Army court-martial and accountability 02:30 $5.6B Army AI / data analytics contract 04:45 Gen AI on government systems explained 06:00 Navy fatigue light therapy trials 07:45 Mine countermeasure ships exit Middle East 08:45 Submarine delays and industrial base issues 10:15 Marine radar repair recognition 11:30 Air Expeditionary Wing 2.0 rollout 13:45 A-10 deployment and nose art 15:00 OTS Alabama plug and permissive TDY 17:30 Space Force role in Venezuela operations 18:45 Coast Guard Pacific strike aftermath 20:00 DoD criticism of 8(a) contracting 22:30 Household goods reform explained 24:30 NATO defense reality check 26:00 Arctic unmanned systems 27:30 Global ops roundup and wrap-up

Your Guess is as Good as Mine

Here’s a question that’ll change how you think about this profession forever: What’s the one moment that reveals you’re built for sales success? For most people, that moment never comes. They stumble into sales, struggle with the stereotypes, and either quit or spend their entire career fighting against what they think selling is supposed to be. But for those of us who get it, there’s a moment of clarity so powerful it changes everything. Mine happened in high school when I was chasing a girl and ended up on the yearbook staff. Thirty days later, I handed over $3,800 in checks while everyone else struggled to hit their $300 quota. The Sales Crack Moment When Mr. Hall at Hall’s Hardware Store wrote me that first check for a yearbook ad after I had done little more than ask outright for the money, something clicked. This wasn’t complicated. Walk in, shake hands, present value, and people give you money. While my classmates were paralyzed by the same stereotypes you hear today (“I’m not a salesperson”), I was out there having conversations. That’s all prospecting really is. Talking to people. The gasp in that room when I revealed my numbers? That was better than the money. That was the competitive fire igniting. That was me realizing I could outwork, outsell, and out-earn anyone if I just committed to the process. The Discipline Problem Most Sellers Miss Here’s what nobody tells you about sales success: It’s not about talent. It’s not about charisma. It’s about ruthless execution of proven processes. By the time I was 21 or 22, I was making $300,000 in the early nineties. That’s equivalent to making close to a million today. Not because I was special, but because I understood something fundamental that most people never figure out: The more people you talk with, the more you sell. And here’s the beautiful part. There are lots of people to go talk with. The pipeline never runs dry if you’re willing to fill it. The Three Non-Negotiables for Modern Sellers The future of selling is blending. Not choosing between video and phone and in-person. Blending all of them based on one critical question: What communication channel gives me the highest probability of capturing my desired outcome at the lowest cost of time, energy, and money? When I started selling, we had two channels. Maybe three if you count snail mail. Phone and in-person. That’s it. Today? You’ve got a dozen ways to connect. WhatsApp lets you text, call, and video chat almost instantly. The options are endless. But here’s where Gen Z sellers (and honestly, every generation) screw this up: They get single-siloed. “I’m only good at email.” “I only do video calls.” “I hate the phone.” That mindset is killing your income potential. You need to be good at everything. Master every channel. Because the channel doesn’t matter. The outcome does. Synchronous Beats Asynchronous Every Single Time Here’s the second non-negotiable to sales success: Stop hiding behind asynchronous communication. We do deals in a synchronous world. Real-time conversations. Phone calls. Video meetings. Face-to-face interactions. If you think you can close business through email threads and text messages, you’re delusional. Why? Because robots can write better emails than you can. AI can craft more persuasive text messages. But sales is the ultimate human career in the age of AI precisely because of the human connection required in synchronous conversations. Lead with phone calls. Get face-to-face when the deal size justifies it. Use video when it makes sense. But always, always prioritize real-time conversations over digital hide-and-seek. Ask Questions and Actually Listen The third non-negotiable is mastering the art of asking great questions and listening to the answers. People make five decisions before they buy from you: Do I like you? Do you listen to me? Do you make me feel important? Do you get me and my problems? Do I trust and believe you? Notice what’s not on that list? Your product features. Your company’s awards. Your clever sales pitch. They’re evaluating you. Your ability to connect. Your capacity to understand. Your commitment to making them feel important. And the only way to get five affirmative answers to those questions is through synchronous conversations where you ask intelligent questions and actually listen to what they’re telling you. The Make It Rain Principle When Mr. Rouse made me editor of the yearbook after I brought in $3,800, I learned something that shaped my entire career: When you can make it rain, you can get anything you want. That principle holds true whether you’re selling yearbook ads in high school or enterprise software to Fortune 500 companies. Revenue solves problems. Performance opens doors. Results create opportunities. Most people in sales stumble into it. They take the job because it was available. They stick with it because the money’s decent. But they never commit to mastering the craft. The question isn’t whether sales chooses you. The question is whether you choose sales. Whether you commit to being good at every communication channel. Whether you prioritize synchronous conversations over digital convenience. Whether you master the art of asking questions and listening. Those fundamentals never change. The technology evolves. The channels multiply. But the core truth remains: Talk to more people, in real time, with genuine curiosity about their problems, and you’ll make more money than you ever thought possible. That’s how you achieve sales success. That’s how you go from yearbook ads to seven figures. That’s how you make it rain. Want to master the fundamentals of prospecting and build your own rocket ship career? Join us at Sales Gravy LIVE: Fanatical Prospecting Bootcamp in Atlanta, Georgia on March 10-11th. Two days of intensive training where you’ll learn the exact systems and processes that turn ordinary sellers into top performers.

Programa 27/01/26: Científicos españoles ofrecen charlas gratuitas en Melbourne sobre sus investigaciones. Conoce lo ocurrido en EEUU tras la muerte del enfermero Alex Pretti, abatido por agentes federales en Mineápolis. Y hablamos del incremento de las maniobras militares en Cuba.

El presidente estadounidense Donald Trump bajó el tono este 26 de enero ante la tensa situación en el estado de Minesota, y aseguró que no quiere gente "herida o muerta" durante las protestas, aunque pidió que cesen "la resistencia y el caos". Con la AFP y entrevistas de Carlos Pizarro Tras la muerte de dos ciudadanos estadounidenses en las calles de Mineápolis en menos de tres semanas, Trump anunció en su plataforma Truth Social que había hablado telefónicamente con el gobernador de Minesota, Tim Walz y el alcalde de Mineápolis, Jacob Frey, y prometió diálogo. "Fue una llamada muy positiva y, en realidad, parece que estamos en la misma longitud de onda", dijo en alusión al gobernador. Trump también anunció el envío de su "zar" contra la inmigración ilegal, Tom Homan, a ese estado del norte del país, con el encargo de que le informe personalmente de la situación. Homan, un veterano del Departamento de Seguridad Nacional (DHS), se reunirá el martes con el alcalde de Mineápolis, Jacob Lawrence Frey, explicó Trump. El presidente no quiere ver gente "herida o muerta en las calles de Estados Unidos" aseguró luego en rueda de prensa la portavoz de la Casa Blanca, Karoline Leavitt. Al mismo tiempo, Trump quiere que cese "la resistencia y el caos" en esa ciudad del norte del país.Salida de agentes "Estamos exigiendo al alcalde de Mineápolis, al gobernador y a todos los líderes, que lo que tiene que irse y la violencia que se tiene que parar es la violencia que está causando el Estado y que está causando la migra. Porque cuando el pueblo está viendo la violencia, estamos saliendo y estamos exigiendo acciones reales de nuestros líderes en contra de la violencia que está perpetuando el Gobierno federal. Y que entiendan que no pueden solo salir de acá para repetir la misma violencia en otros estados y ciudades", dice a RFI Erika Zurawski, cofundadora del Comité de Acción de Derechos para Inmigrantes de Minnesota. Frey anunció el lunes que "algunos agentes federales" se irán este martes de Mineápolis. "Seguiré presionando para que se vayan los demás involucrados en esta operación", escribió. El funcionario informó más temprano que habló con Trump y que "el presidente coincidió en que la situación actual no puede continuar". Según medios de comunicación estadounidenses, el jefe de la policía fronteriza, Gregory Bovino, abandonará Mineápolis, pero el Gobierno desmintió esas versiones de prensa. Bovino "no ha sido relevado de sus funciones", dijo en X la portavoz del DHS Tricia McLaughlin. Rechazo en el Partido Republicano Los asesinatos ocurridos en Mineápolis han encendido un fuerte rechazo dentro del Partido Republicano y han fragmentado a los aliados independientes que tenía Trump para afrontar las elecciones de medio término. "Sí existe esta posible ruptura. Las acciones que está tomando el presidente Trump son extremadamente polarizantes. Lo que está pasando aquí es que la coalición política que llevó al presidente Trump a ganar esta última elección está siendo fracturada por muchos frentes. Y aunado a esto, tenemos que el Partido Republicano en el Congreso y obviamente el Congreso está totalmente inactivo, inexistente, sin hacer absolutamente nada en cuestiones legislativas", explica a RFI el politólogo de la Universidad de Houston, Jeronimo Cortina. La lucha contra la inmigración ilegal fue una promesa central de la campaña de Donald Trump, pero las encuestas muestran un creciente rechazo público en la forma en la que se está implementando esta política. En la última encuesta realizada el pasado fin de semana por Reuters Ipsos, solo el 39% de los estadounidenses aprobaban la labor de Trump en materia de inmigración, mientras que el 53% la desaprueba, según el sondeo.

Doctor Frisbie habla sobre Mineápolis-ICE; MX: comunidades envenenadas denuncianEnlace para apoyar vía Patreon:https://www.patreon.com/julioastilleroEnlace para hacer donaciones vía PayPal:https://www.paypal.me/julioastilleroCuenta para hacer transferencias a cuenta BBVA a nombre de Julio Hernández López: 1539408017CLABE: 012 320 01539408017 2Tienda:https://julioastillerotienda.com/ Hosted on Acast. See acast.com/privacy for more information.

I'm CT…  When I'm not busy being Arroe the podcaster, I live in the real world.  Everybody has to have a job.  Mine is C.S.  Customer Service.  Solutions, relationships while keeping my team motivated to keep a constant connection with each guest who's chosen to stop their day to visit our location.  Episode 210 the thief wants a job, soft drink wars and food tucked away in dented cans. Become a supporter of this podcast: https://www.spreaker.com/podcast/arroe-collins-unplugged-totally-uncut--994165/support.

*JOIN FOR FREE* - I am personally paying for your Hammer *ELITE* subscription for the first month ➡️ https://bit.ly/chpostshow Sign up for *ELITE* and I'll send you a digital gift card covering the $10 cost. In today's post-show, MY PRODUCER TELLS ME SHE IS SELLING FEET PICS FOR MONEY--- AGGGGGG WTF IS GOING ON?!?!?

The Battle of Blair Mountain is the largest American insurrection in our nation's history since the Civil War. It caught the country surprise but not the people of West Virginia's southern coalfields, who had endured the indentured servitude of out-of-state coal companies and the venomous cruelty of their henchman, the Baldwin-Felts Detectives. After the assassination of Sid Hatfield, the tempers of the region reached a fever pitch that boiled into the largest labor uprising in history. YouTube: https://www.youtube.com/watch?v=ilrWjBHaYn4  

Aduanas aumentaron 25% sus ingresos: SheinbaumAlerta Amarilla por frío en Tlalpan esta madrugadaProtestas en Mineápolis contra redadas migratoriasMás información en nuestro Podcast

John 16:13-14 (NKJV)However, when He, the Spirit of truth, has come, He will guide you into all truth; for He will not speak on His own authority, but whatever He hears He will speak; and He will tell you things to come. He will glorify Me, for He will take of what is Mine and declare it to you. Matthew Henry wrote —All the gifts and graces of the Spirit, all the preaching, and all the writing of the apostles, under the influence of the Spirit, all the tongues, and miracles, were to glorify Christ.Recently, I hosted one of our monthly online women's gatherings for the Women's Bible Club and the Mercy Room. Our theme this year is Teach Me to Follow.We have been praying for each other to become more sensitive to His promptings. I will share a story of how His prompting to linger on some verses drew me into a beautiful view of Him. “He will glorify Me”— If the Holy Spirit wants to glorify Jesus to you, or through you, stop everything and follow. What a lovely view He wants to share with us. If you would like to support this podcast with a monthly or one-time gift, thank you!⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠https://www.sherriyoungward.com/support⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠To find out about upcoming gatherings and new projects, please join my email list at ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠www.sherriyoungward.com

The Tim Corrimal Show Episode 820 – January 25, 2026 On episode 820 of The Tim Corrimal Show, I am joined at the round table with Joe (Joseph Santorsa on Facebook and @marnus3.bsky.social on BlueSky), Francie (@Francie75.bsky.social on BlueSky and @Francie57@mastodon.social on Mastodon), Sue (@sueinrockville.bsky.social onBlueSky and @SueInRockville@mstdn.social on Mastodon), and Tee Brown (@teebrown1061 on Spoutible […] The post Episode 820 – They're Mine! ALL MINE!!!! first appeared on The Tim Corrimal Show.

Mesfin Dollar, who grew up in rural Ethiopia, had to travel to the US for two heart surgeries as a teenager. Twenty-five years later, by chance, he was reunited with the surgeon who saved his life -- when they both volunteered for a charity mission to his home country. Mesfin and Dr Jim Kauten went on to work together, performing hundreds of life-saving operations.Also: a Paralympic athlete and musician who's blind talks of his joy at being sent a specially designed amplifier. It's thought to be the first to include braille on the controls, giving Anthony Ferraro the freedom to adjust the sound of his guitar himself.How farmers in rural Malawi are getting help and advice from Articial Intelligence through a new chatbot.Why a cow in Austria has found fame for using a broom to scratch her back -- suggesting cattle are far more intelligent than we think.Plus a woman who's entered the male-dominated world of lorry driving in her fifties - and a girl who joined her father's photography business at the age of nine.Our weekly collection of inspiring, uplifting and happy news from around the world.

*JOIN FOR FREE* - I am personally paying for your Hammer *ELITE* subscription for the first month ➡️ https://bit.ly/chpostshow Sign up for *ELITE* and I'll send you a digital gift card covering the $10 cost. THIS IS THE BEST POST SHOW EVERRRRR- we go and view her Air BNB, and it's a *MESS* you have to see this haha

On January 13, 2026, American Tungsten (CSE: TUNG | OTCQB: TUNGF | FRA: RK90) announced an update on its underground drill program at the IMA Mine in Idaho, reporting 2,120 feet of drilling completed across six holes.In this interview, CEO Ali Haji discusses the 2026 drill program, key highlights of the IMA Mine, and the company's positioning in the tungsten market.Learn more: https://americantungstencorp.com/Watch the full YouTube interview here: https://youtu.be/7XrlDB_SOCQAnd follow us to stay updated: https://www.youtube.com/@GlobalOneMedia

GUEST: Bob Zimmerman. SUMMARY: Zimmerman discusses a private initiative by Black Moon Energy to mine helium-3 on the moon for fusion fuel. He notes they have signed a deal with JPL to send a mapping rover, a venture made possible only because launch costs have dropped significantly enough to make space mining conceivable.1932

A tour of the Lackawanna Coal Mine in Scranton, Pennsylvania is supposed to be history—hard hats, rail tracks, and stories from an ex-miner guide as your group descends roughly 300 feet underground into tunnels carved generations ago. But for one listener, the mine felt different the moment they approached the airlock section—an area once tended by young boys whose job was to open and close heavy doors to protect ventilation flow. Without warning, she felt an intense pressure and heaviness—so strong she thought something had gone wrong with the air underground. Then the guide cut the lights to demonstrate the mine's total darkness.When the lights returned, she saw it: a child-shaped figure—blacker than black—ducking behind a support beam like it was hiding.She didn't feel fear… just awe. And an unsettling realization that she may have seen it before.#RealGhostStoriesOnline #LackawannaCoalMineTour #ScrantonPA #HauntedMine #ShadowPerson #ShadowFigure #TrueGhostStory #ParanormalPodcast #UndergroundHaunting #CreepyEncountersLove real ghost stories? Don't just listen—join us on YouTube and be part of the largest community of real paranormal encounters anywhere. Subscribe now and never miss a chilling new story:

(SPOILER) Your Daily Roundup covers fun facts about Friday's live re-watch, a new show coming with two favorites of mine, Bret Michaels kills Poison's 40 year anniversary tour, and how great my LOST re-watch has been.   Music written by Jimmer Podrasky (B'Jingo Songs/Machia Music/Bug Music BMI) Ads: Factor Meals - 50% off your first box PLUS free breakfast for a year at https://factormeals.com/realitysteve50off Promo Code: realitysteve50off Learn more about your ad choices. Visit megaphone.fm/adchoices

Some places don't feel haunted until you step into the exact spot where someone once spent their life—day after day—doing a job no child should ever have to do.On a routine tour deep beneath Scranton, a couple rides an open-air trolley into an old mine, expecting history, not anything paranormal. The guide explains ventilation, airlocks, and the boys who used to sit alone in the dark, opening and closing doors to keep the mine breathing.And then… the atmosphere changes. Not with a noise. Not with a bang. But with a sudden, crushing heaviness that settles over one person in the group—so intense it feels like the air itself has turned thick.Moments later, the guide shuts off the lights to demonstrate “total darkness.” It lasts only seconds. But when the lights return, something is already moving—something shaped like a child, darker than the shadows around it, slipping behind a support beam as if it knows it has been seen.And the strangest part? The witness realizes they've seen that same kind of “blacker-than-black” figure before.#RealGhostStoriesOnline #ShadowPeople #HauntedMine #CoalMineTour #ParanormalEncounter #ShadowFigure #TrueGhostStory #UndergroundHaunting #CreepyEncountersLove real ghost stories? Don't just listen—join us on YouTube and be part of the largest community of real paranormal encounters anywhere. Subscribe now and never miss a chilling new story: