Podcasts about oaa

Sammy Taormina wraps up the 2025 spring sports season from around the OAA and begins to look towards the fall football season!

In this week's episode, we dive into the latest Colorado Rockies news and transactions — including Michael Toglia's demotion and what it means for the club moving forward. We break down his struggles at the plate, underrated defensive issues (-3 OAA), and whether the Orlando Arcia era makes sense.We also spotlight lefty Carson Palmquist's most recent start — while the box score wasn't pretty, there's more than meets the eye.Then, it's prospect time. Ryan Ritter torched Triple-A in May and earned Rockies Organizational Player of the Month honors after posting a 1.363 OPS. Is the 2022 draft pick forcing his way into the MLB conversation? We highlight top MiLB performances across all levels, from Ritter and Warming Bernabel in Albuquerque to Juan Guerrero's Player of the Week honor in Hartford, and solid outings from Cole Carrigg, Charlie Condon, and Jackson Cox across the system.Whether you're tracking the future of the Rockies or want deeper analysis on players like Carson Palmquist and Ryan Ritter, this episode has it all.

Sammy Taormina recaps the playoffs for OAA teams across all of the spring sports.

Sammy Taormina gives the latest updates as the spring season is coming to a close and the OAA begins to prepare for next year.

Sammy Taormina gives the latest updates from around the OAA as we have big news in track and other sports as we approach the playoffs.

Sammy Taormina gives all the updates throughout the OAA as the teams are getting closer to the playoffs.

On the latest episode of Chesterfield Behind the Mic, we talk to Jennifer Patterson of Human Services to talk about her role as the opioid abatement authority (OAA) administrator for the county and how a new campaign called Reigniting Hope seeks to reach those battling substance use and offer potential solutions on a path forward.   Credits: Director: Martin Stith Executive Producer: Teresa Bonifas Producer/Writer/Host: Brad Franklin Director of Photography/Editor: Matt Boyce Producer/Camera Operator: Martin Stith and Matt Neese Graphics: Debbie Wrenn Promotions and Media: J. Elias O'Neal, Katie Cominsky, and Lina Chadouli   Music: Hip Hop This by Seven Pounds Inspiring Electronic Rock by Alex Grohl   Guest: Jennifer Patterson, OAA Administrator   Recorded in-house by Communications and Media   Chesterfield.gov/podcast     Follow us on social media! On Facebook, like our page: Chesterfield Behind the Mic. On Twitter, you can find us at @ChesterfieldVa and on Instagram it's @ChesterfieldVirginia. And you can also watch the podcast on WCCT TV Thursday through Sunday at 7 p.m. as well as on weekends at noon on Comcast Channel 98 and Verizon Channel 28.

Sammy Taormina talks all about the latest news around the OAA with Stoney Creek being a highlight as they make some big changes.

Sammy Taormina talks about Oxford's new football coach and how they look going forward. He also covers the state of the OAA with spring sports in full swing.

A live and interactive discussion with one of the leading voices in elder care policy that will provide insights into the complex world of aging services during this period of policy uncertainty. Howard Gleckman, a senior fellow at the Urban Institute and author of Caring for Our Parents will provide a comprehensive analysis drawing on his expertise in tax policy, elder care, and healthcare.https://howardgleckman.com/Caring for Our Parents: Inspiring Stories of Families Seeking New Solutions to America's Most Urgent Health Crisis Hardcover – May 26, 2009 by Howard Gleckman (Author)Summary Generated by https://notebooklm.google.com/ Gleckman began by addressing **Social Security**, highlighting President Trump's promise not to cut benefits directly. However, he cautioned that the administration's actions, such as limiting access through closed offices and phone line difficulties, are already impacting beneficiaries and applicants, particularly those seeking disability benefits, where waiting times are expected to exceed a year. More critically, Gleckman stressed the looming **insolvency of the Social Security trust fund within the next nine years**, which could lead to an automatic 23% cut in benefits if no action is taken. He criticized the political stalemate on this issue, noting that inaction is akin to "taking Social Security off a cliff".Turning to **Medicare**, Gleckman noted Trump's similar pledge not to cut benefits directly. However, he anticipated potential cuts to providers, which could further strain access to care. A significant focus was placed on **Medicare Advantage (MA)**, with the administration recently announcing a substantial 5.3% increase in payments to MA plans. Gleckman pointed out the inconsistency with the stated goal of cutting government spending. He discussed the possibility of MA becoming the default Medicare option, as suggested by Project 2025. While acknowledging potential benefits of coordinated care in theory, Gleckman raised concerns about network limitations, complexity, and prior authorizations in current MA plans. He also touched upon the negotiation of drug prices initiated by the Biden administration and the uncertainty of Trump's future stance on this, while noting the current administration's decision to not cover GLP-1 drugs for weight loss under Medicare and Medicaid.The **Older Americans Act (OAA)** and the **Administration for Community Living (ACL)** were also highlighted as being at risk. Gleckman predicted budget cuts for OAA programs like Meals on Wheels and adult day programs. More alarmingly, he discussed the announced plan to **abolish the ACL** and divide its functions among other HHS offices, along with the firing of half of its staff, including grant program administrators. This could severely disrupt the functioning of vital community-based services due to a lack of federal oversight and support. Gleckman also noted the potential impact of federal employee layoffs in the Washington D.C. area on the tax base and consequently on local senior service programs.Gleckman concluded by emphasizing the **unpredictability of the Trump administration** due to its impulsive and chaotic management style. He urged communities to proactively work together to support older adults and their caregivers during these uncertain times. He echoed the sentiment that individual storytelling and engagement with lawmakers are crucial for conveying the real-world impact of potential policy changes. The interactive nature of the discussion allowed participants to voice their concerns and ask questions, highlighting the community's eagerness to understand and navigate the evolving landscape of aging services.

Sammy Taormina gives the latest information from around the OAA as the spring sports season is underway!

Sammy Taormina talks the upcoming spring sports season and other news around the OAA as the schools are on spring break. Follow the blog at saginawbay4650@blogspot.com

Sammy details the latest around the OAA as winter sports come to a close and spring sports are right around the corner. Special guest Anthony Taormina is also featured to discuss the recent news that Farmington will be leaving the OAA.

It's tax season crunch time, so we are resharing a timely episode debunking the 1120-S tax return. In this episode, Brian will walk you through the S-Corporation income tax return to help you better understand what you're filing and hopefully catch mistakes before it's too late. He provides a section-by-section analysis of Form 1120-S and highlights key areas that business owners and tax professionals make mistakes. Episode Highlights Part 1: Heading, Income, Deductions, Tax and Payments Most of this information is drawn from your business's Profit and Loss Statement. Here's a breakdown of what's on the first page: Calendar year: The very top of the form asks for the calendar year. If the corporation has a calendar year-end, leave this blank. If a fiscal year or short year put in the appropriate dates. Address: Underneath the calendar year, the form asks for a name and address. Use the name set forth in the charter or other legal documents, such as your Employer Identification Number (EIN) letter. Item A: Located to the left of the address, Item A asks for your S election effective date. You should have a letter from the IRS (CP 261) with your S-Corp starting date. This date should stay the same every year. Item B: Your business activity code. This code shows the IRS exactly what you do. Item C: Item C only applies if you have assets of $10 million or more. Most of the time, Item C will not be checked. Item D: Put your EIN in Item D. Make sure to verify it's correct before you file your form. Item E: Your date of incorporation should match the articles of incorporation. This date may or may not be the same date as your S-election. Like the S-election date, the date of incorporation won't change. Item F: Total assets at the end of the year. Item G: If the corporation is electing to be an S-Corp beginning with the current filing tax year, check the appropriate box. If the S-Corp did not already file the S-Election, attach Form 2553 with the return. Item H: These boxes should be self-explanatory. Check the boxes that apply. Item I: Enter the number of shareholders in the firm (e.g. yourself and your partners). Item J: Most of the time, Item J will not be checked. If you believe that one of the Item J items applies, follow up with your tax accountant. Income: Report gross revenue your business has earned for the year and any additional income or interest income that you may have incurred. Only report trade or business income. Do not list rental income, portfolio income, or tax exempt income (those go on your Schedule K). Expenses: Report all deductions on your Profit and Loss statement. Pay special attention to the following lines: Line 7: Compensation of officers should have something on it. S-Corporations must pay shareholder/employee reasonable compensation for services rendered, and failing to put reasonable compensation could lead to an IRS audit. Also included on this line are fringe benefits, including employer contributions to health plans and group term life insurance, for shareholders/employees owning more than 2% of the corporation stock. If your S-Corp has total receipts of $500,000 or more, you'll need to attach Form 1125-E to explain what was paid to each officer. Line 8: Salary and wages paid to employees (other than officers) of the corporation. Line 17: An S-Corporation can deduct contributions made for its employees under a qualified pension, profit sharing, annuity, SEP plan, Simple plan, or any other retirement deferred compensation plan. This includes shareholders/employees owning more than 2% of the corporation stock. Line 18: Employee fringe benefits provided to officers and employees owning less than 2% go on this line, such as health insurance, disability insurance, and educational assistance. Line 19: Line 19 includes any other deductions. There should be an attached statement, and it should match your profit and loss. The numbers should be close to your Profit and Loss statement. Taxes and payments: In general, an S-Corporation does not pay taxes at the corporate level, so this section will be blank. Signature: It's important to sign the return only after verifying all of the information, including the following sections. Part 2: Schedule B This section is mostly self-explanatory questions. Make sure to read and understand each question. Below are two lines to pay special attention to: Box 1: This easy-to-miss box can change your entire return if you're not careful, since it's where you select whether you're a cash or accrual basis taxpayer. Once you choose an accounting method, you generally cannot change without approval from the IRS. Box 2: Here is where you explain what you do. Part B is an either/or question, so state whether you sell products or services. Also, if you hire contractors, say yes to question 14 -- and hopefully you got out your 1099 forms by January 31. Part 3: Schedules K and K-1 Schedule K reports the pro rata share items in total for the Corporation. Schedule K-1, which you receive in your personal name, reports the percentage of pro rata share items allocable to each shareholder.  Lines 1-17 on Schedule K correspond to Boxes 1-17 on Schedule K-1. Most items on Schedules K and K-1 are self-explanatory and come from other parts of the return. Part 4: Schedule L  This is where many taxpayers make a mistake. Schedule L matches your business' balance sheet and should agree with your books and records. If it doesn't, find out why before you file. The first two columns match what your accounts were at the beginning of the year and should match what the accounts were at the end of last year. If this is your first year filing an 1120-S return, these two columns should be blank. The second two columns are for what the accounts had on December 31 of the previous year and will carry over to next year's return. Some of the most common assets on Schedule L are: Line 1: Write the amount of cash in your bank account on the last day of the year. Line 7: Loans to shareholders are loans from the corporation to the shareholder. Keep in mind, these loans need to be documented and should have a repayment schedule and interest rate. Line 10a: Buildings and other depreciable assets are fixed assets that the business owns that have been depreciated, such as real estate, furniture, or machinery  Some of the most common liabilities on Schedule L are: Line 18: Other current liabilities are expenses incurred at the end of the year but not paid until January of the next year. Current expenses often include wages, state taxes, federal taxes, and payroll taxes payable at the end of the year.  Line 19: Loans from shareholders are loans from the shareholder to the corporation. As with the other loans, these loans should be documented and include a repayment schedule and interest rate. Line 22: The par value or stated value of the capital stock issued by the corporation. This amount stays the same each year unless the S-Corporation issues additional stock after incorporation. The corporate charter or minutes should identify the stock. Line 23: Enter the beginning and ending balances of additional paid-in capital. This includes the amount contributed to the S-Corp by shareholders for which the corporation did not issue stock or amounts contributed in excess of the stated or par value. Line 24: This section is especially tricky. You should base the retained earnings on the S-Corporation's books and records. Most of the time, retained earnings should match the Accumulated Adjustments Account (AAA), other adjustments account (OAA), and previously taxed income (PTI) balances on Schedule M-2. Line 27: This line represents the total liability and shareholders equity. This line must match line 15. If you answered “yes” to question 11 on Schedule B that your total receipts were less than $250,000 and total assets were less than $250,000, then you aren't required to file a Schedule L. However, it may be beneficial to file Schedule L anyway because it will be crucial for future balance sheets. Part 5: Schedules M-1 and M-2 Schedule M-1 helps explain discrepancies between the books and your tax return. This section should explain any differences you notice.  Some common items reported on Schedule M-2 include: Meal expenses (100% on books, 50% on taxes) Entertainment (100% on books, 0% on taxes) Life insurance premium expense (100% on books, 0% on taxes) Certain fines and penalties (100% on books, 0% on taxes) Political contributions (100% on books, 0% on taxes) Book depreciation expense (100% on books, 0% on taxes) Tax depreciation expense (%0 on books, 100% on taxes) Tax-exempt income (100% on books, %0 on taxes)  Schedule M-2 tracks the income and losses and separately states items that the shareholder should report on their tax return. Resources + Links  Bank Reconciliation 101 Lessons from the 1099-NEC deadline Follow Brian Thompson Online: Instagram, Facebook, LinkedIn, X, Forbes About Brian and the Mission Driven Business Podcast Brian Thompson, JD/CFP, is a tax attorney and certified financial planner who specializes in providing comprehensive financial planning to LGBTQ+ entrepreneurs who run mission-driven businesses. The Mission Driven Business podcast was born out of his passion for helping social entrepreneurs create businesses with purpose and profit. On the podcast, Brian talks with diverse entrepreneurs and the people who support them. Listeners hear stories of experiences, strength, and hope and get practical advice to help them build businesses that might just change the world, too.

Sammy Taormina recaps the district playoffs for all the teams from around the OAA and he also previews the upcoming regionals.

The Older Americans Act (OAA) is a landmark legislation passed with Medicare and Medicaid in 1965 to provide critical support and services to older people in the United States. With Patricia D'Antonio, GSA's Vice President of Policy and Professional Affairs, and Amy Gotwals, USAging's Chief of Public Policy and External Affairs, this Policy Profile Podcast explores the OAA's history, impact, and future. Join us as we delve into the OAA's programs, successes, and today's challenges.  Resources Senate Version of Older Americans Act Reauthorization  USAging: Older Americans Act Reauthorization 2024-2025  Administration for Community Living  Leadership Council on Aging Organizations (LCAO) Chair's Letter on Reauthorization of the Older Americans Act Eldercare Locator  Transcript Speaker Amy Gotwals, BA, MA Legislative Affairs, USAging, Chief, Public Policy and External Affairs Host Patricia D'Antonio, BSPharm, MS, MBA, BCGP, GSA, Vice-President of Policy and Professional Affairs  

Sammy Taormina talks some coaching updates and basketball districts for the OAA.

Sammy Taormina gives the latest updates from around the OAA as the winter teams are preparing for their playoff pushes.

Sammy Taormina talks the latest in winter sports news around the OAA!

Sammy Taormina has Joe Malburg call into the show and talk about the latest news around the OAA as the winter season is beginning to wrap up.

Sammy Taormina gives the latest updates around the OAA sporting world as the winter season is quickly approaching their playoffs. For more OAA Sports you can follow Sammy's blog saginawbay4650@blogspot.com

Sammy Taormina gives the latest updates of the girls and boys basketball season around the OAA.

Sammy talks about the latest around the OAA sporting world as the winter sports season approaches winter break.

Sammy Taormina looks at the OAA basketball contenders and pretenders.

Watch Off the Bench Presented by UDF with Chatterbox Sports Monday-Friday 10 a.m. - 12 p.m. LIVE on the Chatterbox Sports YouTube channel. SUBSCRIBE to the channel to ensure you never miss a thing. #rulethejungle #cincinnatibengals #nfl #nflfootball #nflnews #nflhighlights #mlbtheshow #mlb #mlbhotstove #bengals #bearcats #cincinnati #joeburrow #mlbbhighlights #atobttr #whodeynation #fccincinnati #mls #nflseason #cincinnatireds #reds #newenglandpatriots #baltimoreravens #kansascitychiefs ⏩ Watch More: ◼ Bengals MUST WIN in Kansas City Week 2 Preview | Chatterbox Bengals - https://www.youtube.com/live/aZtseW9lpH0?si=L5ZDcVwA2RZFg5zm ◼ Do Reds Fans Forgive Noelvi Marte? | CBox Man On The Street - https://youtu.be/Rwh4PudzJhs ◼ Asking Strangers if Cincinnati Reds David Bell Should be Fired | CBox Man on the Street - https://youtu.be/3Ye-HjJdmmQ ◼ NCAA EA COLLEGE FOOTBALL 25 GAMEPLAY REACTION! | CBox Reacts - https://youtu.be/hXQwjMcD244 Music from #InAudio: https://inaudio.org/ Riff Rock PODCAST LINKS: Apple: https://apple.co/3QsyY1C Spotify: https://spoti.fi/3KWJcWR Google Podcasts: https://bit.ly/3RwZ9We Stitcher: https://bit.ly/3BqqmEg iHeart Radio: https://bit.ly/3BtowTm Amazon: https://amzn.to/3Db8Rcw CHATTERBOX LINKS: Chatterbox Reds: https://linktr.ee/chatterboxreds Chatterbox Bearcats: https://chatterboxbearcats.podbean.com/ Chatterbox Bengals: https://www.youtube.com/playlist?list=PLjPJjEFaBD7WtWXJbcB_g2xYu7ST276R7 Chatterbox Clicker (Bengals Film Breakdown with Coach Kyle Caskey): https://www.youtube.com/playlist?list=PLjPJjEFaBD7V9GfyT1tl6M1dWQtQ9730Z The Chatter Podcast: https://queencitychatter.podbean.com/ Chatterbox Store: https://www.chatterboxsports.com/store TikTok: https://www.tiktok.com/@cboxsports Instagram: https://www.instagram.com/cboxsports/ Twitter: https://twitter.com/CBoxSports Facebook: https://www.facebook.com/cboxsports The Gangs Socials - Twitter: https://twitter.com/ThomBrennamanTV Twitter: https://twitter.com/ReidMausRadio Twitter: https://twitter.com/etrain513 Twitter: https://twitter.com/CBoxCasey Twitter: https://twitter.com/CBoxTrace Twitter: https://twitter.com/Nicholaspkirby Twitter: https://x.com/1410Kinner   We Cover this Story written by Drew Koch from Blog Red Machine The internet was abuzz throughout Reds Country on Monday night with unconfirmed reports that a former All-Star could be on his way back to the city of Cincinnati. According to Mark C. Healey, Jesse Winker may be close to a deal with the Cincinnati Reds. That's certainly not the oddest thing that Reds fans have heard this offseason, and to a certain extent, reuniting with Winker would actually make a lot of sense. After two down years with the Seattle Mariners and Milwaukee Brewers, Winker resurrected his career in 2024 with stops in Washington and New York. Winker began the 2024 season with the Washington Nationals and hit .257/.374/.419 with 11 home runs and 45 RBI. The former first-round pick was then dealt to the New York Mets at the MLB trade deadline and put up a .243/.318/.365 slash line in Queens. Combined, Winker posted a .764 OPS last season and was 7-for-24 with three extra-base hits during his postseason run with the Mets. Reds Free Agency: Jesse Winker's potential return to Cincinnati has the fanbase split On the one hand, adding a power-hitter to the middle of the lineup would be a plus. The past three seasons, Winker slugged just .354, but during his five-year run in Cincinnati, Winker's slugging percentage was .504 with a 129 OPS+. Winker appeared to get back on track last season in terms of his power numbers, and the Buffalo native has always had a terrific eye at the dish. Winker was ranked in the 96th percentile last season is terms of chase rate and walk rate according to Baseball Savant. With Jonathan India now in Kansas City and Joey Votto enjoying retirement, the Reds don't have that reliable, patient hitter in the lineup who's able to draw walks and reach base with regularity. Adding a veteran like Winker whose knowledge of the strike zone is among the best in the league would undoubtedly offer an upgrade to the Reds lineup. But there's a downside to signing Winker, and that comes on the other side of the ball. Though he can play in the outfield, Winker is among the worst defenders in Major League Baseball. Last season, while splitting time as a designated hitter, Winker was worth -11 outs above average and -41 OAA for his career. For a club looking to upgrade their defense, adding Winker would seem to be a huge mistake. Whe 31-year-old also has noticeable lefty-right splits that would likely limit him to a platoon role. Last season, Winker hit just .236/.337/.337 against left-handed pitching while posting a .258/.366/.422 slash line against right-handers. Do the Reds really need another defensive liability who's also likely to sit against lefties? From a payroll standpoint, adding Winker makes sense. Few teams are likely to hand over more than a two-year deal in order to sign the longtime Reds outfielder, and the average annual value (AAV) would probably come in at less than $10 million. That's well within the scope of what the Reds could afford. There's definitely reason to believe that a reunion with Winker could work, but only if there are more moves to follow. At least Reds fans know that Winker hates Milwaukee, so he's got that going for him. Stay tuned, Reds fans. This could get interesting.

Sammy recaps the MHSAA State Championships and looks a bit towards next year. As well as looking towards the basketball season for the OAA.

We are joined by the fantastic Dr Damien Hughes - an anaesthetic consultant and OAA council member - to discuss how we manage pain on the labour ward. We discuss the physiology of pain in labour and the management options we are able to deliver as anaesthetists, as well as how we can positively impact maternal health outcomes and our patients' birth experience.  References  Anaesthesia (e-LA) -> Core Training - Clinical -> e-LA Module 04a - Obstetrics -> 04 Regional analgesia & anaesthesia Anaesthesia (e-LA) -> Core Training - Clinical -> e-LA Module 04a - Obstetrics -> 03 Labour analgesia BJA education - Epidural analgesia in labour BJA education - Non-regional analgesia for labour Epidural troubleshooting – East Anglia guide Prevention and management of intra-operative pain during caesarean section OAA labour pains

Sammy gives the latest updates on playoff scenarios for OAA teams as we have reached the final week of the football regular season.

Welcome back to TableSetters, your go-to podcast for all things baseball! Steve and Devin are back, diving deep into the week's news, with the Championship Series in progress. The Yankees' 2-0 lead over the Guardians is a big topic of conversation as the series heads to Cleveland, with the team aiming for their first World Series appearance in 15 years. We'll discuss Game 2, where Gerrit Cole struggled, lasting just 4.1 innings and allowing two runs, while an early error by Rocchio allowed the Yankees to get on the board first. Aaron Judge made headlines with his first postseason homer, and the Yankees' bullpen stepped up, delivering 4.2 strong innings and conceding only one run. We'll also touch on the Guardians' pitching woes, with Tanner Bibee getting pulled after just 1.1 innings and a heavy reliance on their bullpen. Despite some poor baserunning by the Yankees, it didn't impact the outcome. Finally, we'll preview Game 3, featuring Clarke Schmidt against Matthew Boyd. We also dive deep into the Mets and Dodgers matchup, which has seen the Dodgers take a 2-1 lead after their win tonight. Following a tough 9-0 loss in Game 1, the Mets bounced back in Game 2 with Francisco Lindor leading off with a homer. Sean Manaea pitched well, going five innings and allowing two runs, although he showed more promise than his stat line suggests. Mark Vientos made a statement after the Dodgers intentionally walked Lindor, hitting a grand slam and boosting his postseason stats to .378 with three homers and 11 RBIs in just nine games. We'll also highlight Edwin Diaz's typical flair as he faced early trouble but struck out the side to close the game. Looking ahead, we'll preview Game 4, and discuss the potential matchup of Yamamoto versus Quintana. Plus, we'll touch on Brandon Nimmo's determination to play through plantar fasciitis. Buckle up as we'll dive into the aftermath of the recent hurricane that has left the Rays' current stadium in disrepair. With repair costs potentially reaching hundreds of millions, we'll explore whether St. Petersburg will find it worthwhile to invest in repairs, especially with the team set to move to a new stadium in 2028. We'll discuss the implications of this situation on the Rays' temporary home, considering options like local minor league stadiums and the logistical challenges involved. Additionally, we'll touch on the financial ramifications, including potential drops in revenue and staffing issues. Finally, we'll examine whether Major League Baseball might step in to offer financial support in this unprecedented scenario. But that's just the tip of the iceberg, folks. We'll highlight standout performances from the Arizona Fall League. We'll start with Andrew Painter, who is making his first appearance since Tommy John surgery, showcasing impressive velocity that could see him joining the Phillies' rotation in 2025. Colt Emerson has kicked off the season with a remarkable performance, batting .458 with four doubles, all at just 19 years old. We'll also discuss Zyhir Hope, who hit a massive 470-foot homer, showing flashes of his potential after a challenging year due to injury. Lastly, we'll touch on Xavier Isaac, already a top 100 prospect, who is off to a strong start with a .286 average and two homers in just four games, demonstrating the promise of future power at the big league level. We get into so much more, so dive in and give us your feedback! We will also explore the surprising snub of Francisco Lindor for a Gold Glove nomination this year. The three finalists in the National League are Dansby Swanson, Ezequiel Tovar, and Masyn Winn, with standout Outs Above Average (OAA) numbers: Swanson leads with 18, followed closely by Lindor with 16 and Tovar with 15, while Winn trails with just 3. Lindor reflected on the snub, acknowledging other players had better defensive seasons but expressing his focus on winning a World Series. We'll also discuss Juan Soto's nomination despite a -4 OAA and point out that Lindor ranked fifth among all players in OAA. For added context, Masyn Winn leads all shortstops in Defensive Runs Saved (DRS) with 14, compared to Lindor's 2. It raises interesting questions about how defensive metrics are valued in award considerations. And hey, remember to follow us on Instagram and Twitter @tablesetterspod for exclusive updates, behind-the-scenes content, and interactive fan polls. We want to hear from you! So grab your popcorn and settle in as we ignite the conversation only on TableSetters, where every inning brings a new story, and every pitch sets the stage for baseball's greatest moments. Let's play ball!

In Episode 7, Eoin and Rosie sit down with our fantastic guest Dr Kirsty Maclennan - an anaesthetic consultant and OAA board member - to talk through the anaesthetic emergencies that we encounter on the labour ward. With expert advice from the lead editor of the recently released obstetric anaesthetic quick reference handbook - this is not an episode to miss! References -  -        OAA obstetric quick reference handbook -        Anaesthesia (e-LA) -> Core Training - Clinical -> e-LA Module 04a - Obstetrics -> 07 Serious problems in obstetric anaesthesia -        WOMAN trial -        TEG interpretation - Life in the fast lane -        Load n Bread for feedback -        DAS and OAA Airway Guidance

Sammy Taormina recaps week 4 of the OAA season with the usual log jam of the Red Division, along with some other big matchups throughout the OAA.

Sammy Taormina discusses Lake Orion's first loss of the season on the road at Oxford and previewing their game against Rochester Adams. He also talks about other OAA news around the league.

Sammy Taormina recaps the first two weeks of OAA fall sports.

Sammy Taormina gives his full breakdown of the OAA Gold Division with coaches interviews, speeches, schedule breakdowns, and predictions. For more OAA news you can follow his blog at saginawbay4650@blogspot.com

Sammy welcomes in Scott Burnstein, writer for STATE CHAMPS!, and Doug Corliss, voice of ONTV's Dragon Football to talk more predictions and notes about the OAA football season.

Send us a Text Message.(7) Heritage Buildings, Adaptive Re-use, & Building Unique Projects; A Conversation with Joey Giaimo, OAA. www.realestatedevelopmentinsights.com#realestatedevelopment #realestatedeveloper #podcast #torontorealestate #heritage   #heritagebuilding #adaptivedesign In this real estate development insights podcast episode, I interview Joey Giaimo, an esteemed heritage expert and architect. Joey shares his journey into the heritage conservation field and discusses the complexities and rewards of integrating modern design with heritage buildings. Discover Joey's perspectives on architectural training, preserving existing structures, and the importance of community input in development projects. Learn about successful heritage projects, the challenges of facadism, and strategies for sustainable architecture. This episode is a must for anyone interested in architecture,  heritage conservation, and sustainable development.Here are some of the key items we cover in this episode:- What is the definition of a successful heritage conversion project? - How can we utilize the heritage elements of an existing building to create a unique project? - Case study of the Bule House! How to bring new life to an older building? - Adaptive reuse, circular economy: How can they help with the climate change crisis?- What are the opportunities and pitfalls of facadism in a heritage conversion project? - Stakeholder management and the role of communities in defining a unique heritage conversion project. For more information, please refer to RealEstateDevelopmentInsights.Com.Your ultimate resource for in-depth discussions, expert interviews, and valuable insights into the ever-evolving world of real estate development. Hosted by Payam Noursalehi, this podcast is dedicated to bringing you the knowledge and expertise of industry leaders, innovators, and professionals shaping real estate's future. Whether you're a seasoned developer, an aspiring professional, or simply curious about the field, our episodes are designed to provide you with actionable information, real-world case studies, and the latest trends in the industry.Join us as we explore various topics, from cutting-edge technologies and sustainable building practices to market analysis and strategic planning. Each episode features conversations with top architects, engineers, planners, and developers who offer their unique perspectives and experiences.Our mission is to empower you with the tools and insights needed to navigate the complexities of real estate development and make informed decisions that drive success.Subscribe now and stay ahead of the curve with the Real Estate Development Insights Podcast – where knowledge meets opportunity.Here is a link for more information on this episode. https://mid-rise.ca/heritage-amp-building-unique-projects/For more information, please refer to RealEstateDevelopmentInsights.Com.

My guest this week is Chris Turner - one of the best metal drummers in the world, both with Oceans Ate Alaska and with his solo stuff. We talked about OAA's new song and line up, why he's so good…that sort of thing. Check him out on IG @chrisoaa and youtube  @ChrisTurnerDrums  - he's got lesson packs, merch, and solo stuff on spotify. He's an absolute freak.

Welcome to The Nonlinear Library, where we use Text-to-Speech software to convert the best writing from the Rationalist and EA communities into audio. This is: Safety First: safety before full alignment. The deontic sufficiency hypothesis., published by Chipmonk on January 4, 2024 on LessWrong. It could be the case that these two goals are separable and independent: "AI safety": avoiding existential risk, s-risk, actively negative outcomes "AI getting-everything-we-want" ( CEV) This is what Davidad calls this the Deontic Sufficiency Hypothesis. If the hypothesis is true, it should be possible to de-pessimize and mitigate the urgent risk from AI without necessarily ensuring that AI creates actively positive outcomes. Because, for safety, it is only necessary to ensure that actively harmful outcomes do not occur. And hopefully this is easier than achieving "full alignment". Safety first! We can figure out the rest later. Quotes from Davidad's The Open Agency Architecture plans This is Davidad's plan with the Open Agency Architecture (OAA). A list of core AI safety problems and how I hope to solve them (2023 August) 1.1. First, instead of trying to specify "value", instead "de-pessimize" and specify the absence of a catastrophe, and maybe a handful of bounded constructive tasks like supplying clean water. A de-pessimizing OAA would effectively buy humanity some time, and freedom to experiment with less risk, for tackling the CEV-style alignment problem - which is harder than merely mitigating extinction risk. Davidad's Bold Plan for Alignment: An In-Depth Explanation - LessWrong (2023 April) Deontic Sufficiency Hypothesis: This hypothesis posits that it is possible to identify desiderata that are adequate to ensure the model doesn't engage in undesirable behavior. Davidad is optimistic that it's feasible to find desiderata ensuring safety for a few weeks before a better solution is discovered, making this a weaker approach than solving outer alignment. For instance, Davidad suggests that even without a deep understanding of music, you can be confident your hearing is safe by ensuring the sound pressure level remains below 80 decibels. However, since the model would still be executing a pivotal process with significant influence, relying on a partial solution for decades could be risky. Getting traction on the deontic feasibility [sic] hypothesis Davidad believes that using formalisms such as Markov Blankets would be crucial in encoding the desiderata that the AI should not cross boundary lines at various levels of the world-model. We only need to "imply high probability of existential safety", so according to davidad, "we do not need to load much ethics or aesthetics in order to satisfy this claim (e.g. we probably do not get to use OAA to make sure people don't die of cancer, because cancer takes place inside the Markov Blanket, and that would conflict with boundary preservation; but it would work to make sure people don't die of violence or pandemics)". Discussing this hypothesis more thoroughly seems important. An Open Agency Architecture for Safe Transformative AI (2022 December) Deontic Sufficiency Hypothesis: There exists a human-understandable set of features of finite trajectories in such a world-model, taking values in (,0], such that we can be reasonably confident that all these features being near 0 implies high probability of existential safety, and such that saturating them at 0 is feasible[2] with high probability, using scientifically-accessible technologies. I am optimistic about this largely because of recent progress toward formalizing a natural abstraction of boundaries by Critch and Garrabrant. I find it quite plausible that there is some natural abstraction property Q of world-model trajectories that lies somewhere strictly within the vast moral gulf of All Principles That Human CEV Would EndorseQDon't Kill Everyone AI Neorealism: a threat model & success criterion for existential safety (2022 December) Fo...

Welcome to The Nonlinear Library, where we use Text-to-Speech software to convert the best writing from the Rationalist and EA communities into audio. This is: Safety First: safety before full alignment. The deontic sufficiency hypothesis., published by Chipmonk on January 3, 2024 on The AI Alignment Forum. It could be the case that these two goals are separable and independent: "AI safety": avoiding existential risk, s-risk, actively negative outcomes "AI getting-everything-we-want" ( CEV) This is what Davidad calls this the Deontic Sufficiency Hypothesis. If the hypothesis is true, it should be possible to de-pessimize and mitigate the urgent risk from AI without necessarily ensuring that AI creates actively positive outcomes. Because, for safety, it is only necessary to ensure that actively harmful outcomes do not occur. And hopefully this is easier than achieving "full alignment". Safety first! We can figure out the rest later. Quotes from Davidad's The Open Agency Architecture plans This is Davidad's plan with the Open Agency Architecture (OAA). A list of core AI safety problems and how I hope to solve them (2023 August) 1.1. First, instead of trying to specify "value", instead "de-pessimize" and specify the absence of a catastrophe, and maybe a handful of bounded constructive tasks like supplying clean water. A de-pessimizing OAA would effectively buy humanity some time, and freedom to experiment with less risk, for tackling the CEV-style alignment problem - which is harder than merely mitigating extinction risk. Davidad's Bold Plan for Alignment: An In-Depth Explanation - LessWrong (2023 April) Deontic Sufficiency Hypothesis: This hypothesis posits that it is possible to identify desiderata that are adequate to ensure the model doesn't engage in undesirable behavior. Davidad is optimistic that it's feasible to find desiderata ensuring safety for a few weeks before a better solution is discovered, making this a weaker approach than solving outer alignment. For instance, Davidad suggests that even without a deep understanding of music, you can be confident your hearing is safe by ensuring the sound pressure level remains below 80 decibels. However, since the model would still be executing a pivotal process with significant influence, relying on a partial solution for decades could be risky. Getting traction on the deontic feasibility [sic] hypothesis Davidad believes that using formalisms such as Markov Blankets would be crucial in encoding the desiderata that the AI should not cross boundary lines at various levels of the world-model. We only need to "imply high probability of existential safety", so according to davidad, "we do not need to load much ethics or aesthetics in order to satisfy this claim (e.g. we probably do not get to use OAA to make sure people don't die of cancer, because cancer takes place inside the Markov Blanket, and that would conflict with boundary preservation; but it would work to make sure people don't die of violence or pandemics)". Discussing this hypothesis more thoroughly seems important. An Open Agency Architecture for Safe Transformative AI (2022 December) Deontic Sufficiency Hypothesis: There exists a human-understandable set of features of finite trajectories in such a world-model, taking values in (,0], such that we can be reasonably confident that all these features being near 0 implies high probability of existential safety, and such that saturating them at 0 is feasible[2] with high probability, using scientifically-accessible technologies. I am optimistic about this largely because of recent progress toward formalizing a natural abstraction of boundaries by Critch and Garrabrant. I find it quite plausible that there is some natural abstraction property Q of world-model trajectories that lies somewhere strictly within the vast moral gulf of All Principles That Human CEV Would EndorseQDon't Kill Everyone AI Neorealism: a threat model & success criterion for existential safety (2022...

Headlines from the week of November 15, 2023    - The future of OAA's Mercy Flights    - Islanders testified in force against Zylstra Lake trail    - Cue the excitement: The Holiday Bazaar is back!    - Washington residents wait in darkness for Congress to end daylight savings    - plus excerpts from the Sheriff's Log

Potty Mouth DJ Delving deeper into what AI says I already do, I present to you, "Stream Of Consciousness Narrative." The "What's The Matter With Me?" podcast is a stream-of-consciousness narrative where the host, John, shares updates and thoughts on various topics that are currently on his mind. In this episode, John talks about a range of subjects, including his recent visit to urgent care, his experience with physical limitations due to multiple sclerosis, and his creative work on fundraising ads for a local radio station. He also mentions listening to the "Iowa's Newsworthy Past" podcast, gives a shoutout to his friend George Chen, who runs a music distribution platform, and reflects on the nature of his podcast as a support mechanism. Throughout the episode, John's narrative style is reflective and personal, touching on both humorous and serious topics. Artificial intelligence I like that, "reflective and personal." I'm starting to think that AI really gets me. Enough claptrap, let's dive right in. Is it a population thing Oklahoma and North Dakota have the fewest listeners to this podcast. California and New York have the most. Quit/Nah I am thinking about ending the podcast, what do you think? Use the contact form on whatsthematterwithme.org. Scratch that, if things seem bad, I'm going to think they're worse. I'll take no action. Funky Worm https://www.youtube.com/watch?v=_A-GEBF4fTU From Beyond The Grave Listening to the Kurt Vonnegut interview cd from the back of my wife's old crashed car, he discusses how making a play is like getting yourself a new family. Listening to it, I felt that it related to how volunteering at KFJC provided support at a time when I had changed my lifestyle. I had moved from Brooklyn, to East San Jose, and I was looking for a new scene. Thee Song Candidate Shout out to Rocky who wrote in saying she dug the new theme song candidate from last episode, "Goru." I admit that it was heavily influenced by if not completely derivative of The Body & OAA, but maybe that isn't a bad thing. In Between The Lines Of Age Having my doctors tell me that my leg is useless or that my hand is paralyzed reminds me of when my kids used to say, "You can't use your hand", and then I would put a piece of paper in it. And say, "what about this?" Listening without intention Iowa's Newsworthy Past is a podcast with about 200 episodes consisting of readings from pretty old Iowa newspapers. You can listen to it really hard or you can zone out and let time and space melt away. Acquiring Legitimacy George Chen's Zum Audio Vol 5 compilation was on bandcamp radio last week and that's a pretty big deal even for an accomplished polymath gadfly like George.

Welcome to The Nonlinear Library, where we use Text-to-Speech software to convert the best writing from the Rationalist and EA communities into audio. This is: A list of core AI safety problems and how I hope to solve them, published by davidad (David A. Dalrymple) on August 26, 2023 on The AI Alignment Forum. Context: I sometimes find myself referring back to this tweet and wanted to give it a more permanent home. While I'm at it, I thought I would try to give a concise summary of how each distinct problem would be solved by an Open Agency Architecture (OAA), if OAA turns out to be feasible. 1. Value is fragile and hard to specify. See: Specification gaming examples, Defining and Characterizing Reward Hacking OAA Solution: 1.1. First, instead of trying to specify "value", instead "de-pessimize" and specify the absence of a catastrophe, and maybe a handful of bounded constructive tasks like supplying clean water. A de-pessimizing OAA would effectively buy humanity more time to tackle the CEV-style alignment problem - which is harder than merely mitigating extinction risk. This doesn't mean limiting the power of underlying AI systems so that they can only do bounded tasks, but rather containing that power and limiting its use. The absence of a catastrophe is also still hard to specify and will take a lot of effort, but the hardness is concentrated on bridging between high-level human concepts and the causal mechanisms in the world by which an AI system can intervene. 1.2. Leverage human-level AI systems to automate much of the cognitive labor of formalizing scientific models - from quantum chemistry to atmospheric dynamics - and formalizing the bridging relations between levels of abstraction, so that we can write specifications in a high-level language with a fully explainable grounding in low-level physical phenomena. Physical phenomena themselves are likely to be robust, even if the world changes dramatically due to increasingly powerful AI interventions, and scientific explanations thereof happen to be both robust and compact enough for people to understand. 2. Corrigibility is anti-natural. See: The Off-Switch Game, Corrigibility (2014) OAA Solution: (2.1) Instead of building in a shutdown button, build in a shutdown timer. See You can still fetch the coffee today if you're dead tomorrow. This enables human stakeholders to change course periodically (as long as the specification of non-catastrophe is good enough to ensure that most humans remain physically and mentally intact). 3. Pivotal processes require dangerous capabilities. See: Pivotal outcomes and pivotal processes OAA Solution: (3.1) Indeed, dangerous capabilities will be required. Push for reasonable governance. This does not mean creating one world government, but it does mean that the objectives of a pivotal process will need to be negotiated and agreed upon internationally. Fortunately, for now, dangerous capabilities seem to depend on having large amounts of computing hardware, which can be controlled like other highly dangerous substances. 4. Goals misgeneralize out of distribution. See: Goal misgeneralization: why correct specifications aren't enough for correct goals, Goal misgeneralization in deep reinforcement learning OAA Solution: (4.1) Use formal methods with verifiable proof certificates. Misgeneralization can occur whenever a property (such as goal alignment) has been tested only on a subset of the state space. Out-of-distribution failures of a property can only be ruled out by an argument for a universally quantified statement about that property - but such arguments can in fact be made! See VNN-COMP. In practice, it will not be possible to have enough information about the world to "prove" that a catastrophe will not be caused by an unfortunate coincidence, but instead we can obtain guaranteed probabilistic bounds via stochastic model checking. 5. Instrumental convergence. See: The basic AI drives, Seeking power is often convergently instrument...

Hi Everyone, This is part 2 of a discussion (see the previous episode for part 1). We have just returned from the Obstetric Anaesthesia Special Interest Group Satellite meeting held on May 3-4. I sat down two days after the meeting with Dr Matt Rucklidge (the convenor of this meeting and a colleague here at KEMH) and Prof Nuala Lucas one of the keynote invited speakers from the UK who is the president of the OAA UK (Obstetric Anaesthesia Association). We discuss the highlights of this two day meeting and some of the takeaway learning points. Thanks to Matt Rucklidge and Jane Brown who organised the speakers – an absolutely amazing line up of compelling speakers and topics! Apologies for the audio quality – we didn't have the usual microphones and had to record in a side room at the Sydney Convention centre at were unable to get away from the background elevator music…… Nuala flew straight from Sydney back to the OAA annual meeting this year being held in Edinburgh. If anyone is interested in attending any excellent Obstetric Anaesthesia meetings the OAA hold two very well regarded meetings held every year – see the links below: References Challenges and Choices in Obstetric Anaesthesia – Sydney Convention centre May 3-4 2023 Obstetric Anaesthetist's Association OAA-UK – see links to their annual meetings Handbook of Communication in Anaesthesia & Critical Care: A Practical Guide to Exploring the Art Illustrated Edition. Dr Allan Cyna

Hi Everyone, We have just returned from the Obstetric Anaesthesia Special Interest Group Satellite meeting held on May 3-4. I sat down two days after the meeting with Dr Matt Rucklidge (the convenor of this meeting and a colleague here at KEMH) and Prof Nuala Lucas one of the keynote invited speakers from the UK who is the president of the OAA UK (Obstetric Anaesthesia Association). We discuss the highlights of this two day meeting and some of the takeaway learning points. Thanks to Matt Rucklidge and Jane Brown who organised the speakers - an absolutely amazing line up of compelling speakers and topics! Apologies for the audio quality - we didn't have the usual microphones and had to record in a side room at the Sydney Convention centre at were unable to get away from the background elevator music...... Nuala flew straight from Sydney back to the OAA annual meeting this year being held in Edinburgh. If anyone is interested in attending any excellent Obstetric Anaesthesia meetings the OAA hold two very well regarded meetings held every year - see the links below: References Challenges and Choices in Obstetric Anaesthesia - Sydney Convention centre May 3-4 2023 Obstetric Anaesthetist's Association OAA-UK - see links to their annual meetings Moran, NF, Bishop, DG, Fawcus, S, Morris, E, Shakur-Still, H, Devall, AJ, et al. Tranexamic acid at cesarean delivery: drug-error deaths. BJOG. 2023; 130(1): 114– 117. https://doi.org/10.1111/1471-0528.17292

Welcome to The Nonlinear Library, where we use Text-to-Speech software to convert the best writing from the Rationalist and EA communities into audio. This is: «Boundaries» and AI safety compilation, published by Chipmonk on May 3, 2023 on LessWrong. In this post I outline every post I could find that meaningfully connects the concept of «Boundaries» with AI safety. This seems to be a booming subtopic: interest has picked up substantially within the past year. Perhaps most notably, Davidad includes the concept in his Open Agency Architecture for Safe Transformative AI alignment paradigm. For a preview of the salience of this approach, see this comment by Davidad (2023 Jan): “defend the boundaries of existing sentient beings,” which is my current favourite. It's nowhere near as ambitious or idiosyncratic as “human values”, yet nowhere near as anti-natural or buck-passing as corrigibility. This post also compiles recent work from Andrew Critch, Scott Garrabrant, John Wentworth, and others. But first I will recap what «Boundaries» are: «Boundaries» definition recap: You can see «Boundaries» Sequence for a longer explanation, but I will excerpt from a more recent post by Andrew Critch, 2023 March: By boundaries, I just mean the approximate causal separation of regions in some kind of physical space (e.g., spacetime) or abstract space (e.g., cyberspace). Here are some examples from my «Boundaries» Sequence: a cell membrane (separates the inside of a cell from the outside); a person's skin (separates the inside of their body from the outside); a fence around a family's yard (separates the family's place of living-together from neighbors and others); a digital firewall around a local area network (separates the LAN and its users from the rest of the internet); a sustained disassociation of social groups (separates the two groups from each other) a national border (separates a state from neighboring states or international waters). Also, beware: When I say boundary, I don't just mean an arbitrary constraint or social norm. Posts & researchers that link «Boundaries» and AI safety All bolding in the excerpts below is mine. Davidad's OAA Saliently, Davidad uses «Boundaries» for one of the four hypotheses he outlines in An Open Agency Architecture for Safe Transformative AI (2022 Dec) All Principles That Human CEV Would Endorse⇒Q⇒Don't Kill Everyone Deontic Sufficiency Hypothesis: There exists a human-understandable set of features of finite trajectories in such a world-model, taking values in (−∞,0], such that we can be reasonably confident that all these features being near 0 implies high probability of existential safety, and such that saturating them at 0 is feasible[2] with high probability, using scientifically-accessible technologies. I am optimistic about this largely because of recent progress toward formalizing a natural abstraction of boundaries by Critch and Garrabrant. I find it quite plausible that there is some natural abstraction property Q of world-model trajectories that lies somewhere strictly within the vast moral gulf of Further explanation of this can be found in Davidad's Bold Plan for Alignment: An In-Depth Explanation (2023 Apr) by Charbel-Raphaël and Gabin: Getting traction on the deontic feasibility hypothesis Davidad believes that using formalisms such as Markov Blankets would be crucial in encoding the desiderata that the AI should not cross boundary lines at various levels of the world-model. We only need to “imply high probability of existential safety”, so according to davidad, “we do not need to load much ethics or aesthetics in order to satisfy this claim (e.g. we probably do not get to use OAA to make sure people don't die of cancer, because cancer takes place inside the Markov Blanket, and that would conflict with boundary preservation; but it would work to make sure people don't die of violence or pandemics)”. Discussing this hypothesis more thoroughly seems important. Also see: () Elicitors: Langua...

Jacob Milham, Jeremy Greco, and Greg Walker all get together for another great episode! The crew talks about the Kansas City Royals promoted Austin Cox, and what role he will serve for the team. Salvador Perez is red hot at the plate, but WHY is he behind the plate hurt? Also, why is Jacob's wife yelling about Hunter Dozier? Plus, tune in for Brian Henry's breakdown on UzR and OAA! You will want to hear how they project Bobby Witt Jr.'s and Edward Olivares' defense this season. Tune in for a PACKED episode! You can follow the team on Twitter with Jeremy Greco at @hokius, Jacob Milham at @JacobMilhamKC, and Greg Walker at @Gregnotcreg. Visit ⁠royalsreview.com⁠ for the best updates, analysis, and history on the Kansas City Royals! --- Send in a voice message: https://podcasters.spotify.com/pod/show/royals-rundown/message

It's tax season crunch time. In this episode, Brian will walk you through the S-Corporation income tax return to help you better understand what you're filing and hopefully catch mistakes before it's too late. He provides a section-by-section analysis of Form 1120-S and highlights key areas that business owners and tax professionals make mistakes. Episode Highlights Part 1: Heading, Income, Deductions, Tax and Payments Most of this information is drawn from your business's Profit and Loss Statement. Here's a breakdown of what's on the first page: Calendar year: The very top of the form asks for the calendar year. If the corporation has a calendar year-end, leave this blank. If a fiscal year or short year put in the appropriate dates. Address: Underneath the calendar year, the form asks for a name and address. Use the name set forth in the charter or other legal documents, such as your Employer Identification Number (EIN) letter. Item A: Located to the left of the address, Item A asks for your S election effective date. You should have a letter from the IRS (CP 261) with your S-Corp starting date. This date should stay the same every year. Item B: Your business activity code. This code shows the IRS exactly what you do. Item C: Item C only applies if you have assets of $10 million or more. Most of the time, Item C will not be checked. Item D: Put your EIN in Item D. Make sure to verify it's correct before you file your form. Item E: Your date of incorporation should match the articles of incorporation. This date may or may not be the same date as your S-election. Like the S-election date, the date of incorporation won't change. Item F: Total assets at the end of the year. Item G: If the corporation is electing to be an S-Corp beginning with the current filing tax year, check the appropriate box. If the S-Corp did not already file the S-Election, attach Form 2553 with the return. Item H: These boxes should be self-explanatory. Check the boxes that apply. Item I: Enter the number of shareholders in the firm (e.g. yourself and your partners). Item J: Most of the time, Item J will not be checked. If you believe that one of the Item J items applies, follow up with your tax accountant. Income: Report gross revenue your business has earned for the year and any additional income or interest income that you may have incurred. Only report trade or business income. Do not list rental income, portfolio income, or tax exempt income (those go on your Schedule K). Expenses: Report all deductions on your Profit and Loss statement. Pay special attention to the following lines: Line 7: Compensation of officers should have something on it. S-Corporations must pay shareholder/employee reasonable compensation for services rendered, and failing to put reasonable compensation could lead to an IRS audit. Also included on this line are fringe benefits, including employer contributions to health plans and group term life insurance, for shareholders/employees owning more than 2% of the corporation stock. If your S-Corp has total receipts of $500,000 or more, you'll need to attach Form 1125-E to explain what was paid to each officer. Line 8: Salary and wages paid to employees (other than officers) of the corporation. Line 17: An S-Corporation can deduct contributions made for its employees under a qualified pension, profit sharing, annuity, SEP plan, Simple plan, or any other retirement deferred compensation plan. This includes shareholders/employees owning more than 2% of the corporation stock. Line 18: Employee fringe benefits provided to officers and employees owning less than 2% go on this line, such as health insurance, disability insurance, and educational assistance. Line 19: Line 19 includes any other deductions. There should be an attached statement, and it should match your profit and loss. The numbers should be close to your Profit and Loss statement. Taxes and payments: In general, an S-Corporation does not pay taxes at the corporate level, so this section will be blank. Signature: It's important to sign the return only after verifying all of the information, including the following sections. Part 2: Schedule B This section is mostly self-explanatory questions. Make sure to read and understand each question. Below are two lines to pay special attention to: Box 1: This easy-to-miss box can change your entire return if you're not careful, since it's where you select whether you're a cash or accrual basis taxpayer. Once you choose an accounting method, you generally cannot change without approval from the IRS. Box 2: Here is where you explain what you do. Part B is an either/or question, so state whether you sell products or services. Also, if you hire contractors, say yes to question 14 -- and hopefully you got out your 1099 forms by January 31. Part 3: Schedules K and K-1 Schedule K reports the pro rata share items in total for the Corporation. Schedule K-1, which you receive in your personal name, reports the percentage of pro rata share items allocable to each shareholder.  Lines 1-17 on Schedule K correspond to Boxes 1-17 on Schedule K-1. Most items on Schedules K and K-1 are self-explanatory and come from other parts of the return. Part 4: Schedule L  This is where many taxpayers make a mistake. Schedule L matches your business' balance sheet and should agree with your books and records. If it doesn't, find out why before you file. The first two columns match what your accounts were at the beginning of the year and should match what the accounts were at the end of last year. If this is your first year filing an 1120-S return, these two columns should be blank. The second two columns are for what the accounts had on December 31 of the previous year and will carry over to next year's return. Some of the most common assets on Schedule L are: Line 1: Write the amount of cash in your bank account on the last day of the year. Line 7: Loans to shareholders are loans from the corporation to the shareholder. Keep in mind, these loans need to be documented and should have a repayment schedule and interest rate. Line 10a: Buildings and other depreciable assets are fixed assets that the business owns that have been depreciated, such as real estate, furniture, or machinery  Some of the most common liabilities on Schedule L are: Line 18: Other current liabilities are expenses incurred at the end of the year but not paid until January of the next year. Current expenses often include wages, state taxes, federal taxes, and payroll taxes payable at the end of the year.  Line 19: Loans from shareholders are loans from the shareholder to the corporation. As with the other loans, these loans should be documented and include a repayment schedule and interest rate. Line 22: The par value or stated value of the capital stock issued by the corporation. This amount stays the same each year unless the S-Corporation issues additional stock after incorporation. The corporate charter or minutes should identify the stock. Line 23: Enter the beginning and ending balances of additional paid-in capital. This includes the amount contributed to the S-Corp by shareholders for which the corporation did not issue stock or amounts contributed in excess of the stated or par value. Line 24: This section is especially tricky. You should base the retained earnings on the S-Corporation's books and records. Most of the time, retained earnings should match the Accumulated Adjustments Account (AAA), other adjustments account (OAA), and previously taxed income (PTI) balances on Schedule M-2. Line 27: This line represents the total liability and shareholders equity. This line must match line 15. If you answered “yes” to question 11 on Schedule B that your total receipts were less than $250,000 and total assets were less than $250,000, then you aren't required to file a Schedule L. However, it may be beneficial to file Schedule L anyway because it will be crucial for future balance sheets. Part 5: Schedules M-1 and M-2 Schedule M-1 helps explain discrepancies between the books and your tax return. This section should explain any differences you notice.  Some common items reported on Schedule M-2 include: Meal expenses (100% on books, 50% on taxes) Entertainment (100% on books, 0% on taxes) Life insurance premium expense (100% on books, 0% on taxes) Certain fines and penalties (100% on books, 0% on taxes) Political contributions (100% on books, 0% on taxes) Book depreciation expense (100% on books, 0% on taxes) Tax depreciation expense (%0 on books, 100% on taxes) Tax-exempt income (100% on books, %0 on taxes)  Schedule M-2 tracks the income and losses and separately states items that the shareholder should report on their tax return. Resources + Links  Bank Reconciliation 101 Lessons from the 1099-NEC deadline Brian's Social Media: Twitter, Instagram, Facebook About Brian and the Mission Driven Business Podcast Brian Thompson, JD/CFP, is a tax attorney and certified financial planner who specializes in providing comprehensive financial planning to LGBTQ+ entrepreneurs who run mission-driven businesses. The Mission Driven Business podcast was born out of his passion for helping social entrepreneurs create businesses with purpose and profit. On the podcast, Brian talks with diverse entrepreneurs and the people who support them. Listeners hear stories of experiences, strength, and hope and get practical advice to help them build businesses that might just change the world, too.

Episode 471 -- The Oakland Athletics lost 102 games in 2022, so there will be room for improvements around the roster, but where are those improvements needed the most? Jason takes a look at where the A's ranked in fWAR, wRC+, and OAA to see where help might be needed in 2023. Get social with us: @ByJasonB + @LockedonAs + @InsideTheAs Subscribe to our YouTube channel! Support Us By Supporting Our Sponsors! Built Bar Built Bar is a protein bar that tastes like a candy bar. Go to builtbar.com and use promo code “LOCKEDON15,” and you'll get 15% off your next order. BetOnline BetOnline.net has you covered this season with more props, odds and lines than ever before. BetOnline – Where The Game Starts! SimpliSafe With Fast Protect™️ Technology, exclusively from SimpliSafe, 24/7 monitoring agents capture evidence to accurately verify a threat for faster police response. There's No Safe Like SimpliSafe. Visit SimpliSafe.com/LockedOnMLB to learn more. Rhone The Commuter Shirt can get you through any work day and straight into whatever comes next. Head to rhone.com/LOCKEDON and use promo code LOCKEDON to save 20% off your entire order. Learn more about your ad choices. Visit podcastchoices.com/adchoices

Episode 471 -- The Oakland Athletics lost 102 games in 2022, so there will be room for improvements around the roster, but where are those improvements needed the most? Jason takes a look at where the A's ranked in fWAR, wRC+, and OAA to see where help might be needed in 2023.Get social with us: @ByJasonB + @LockedonAs + @InsideTheAsSubscribe to our YouTube channel!Support Us By Supporting Our Sponsors!Built BarBuilt Bar is a protein bar that tastes like a candy bar. Go to builtbar.com and use promo code “LOCKEDON15,” and you'll get 15% off your next order.BetOnlineBetOnline.net has you covered this season with more props, odds and lines than ever before. BetOnline – Where The Game Starts!SimpliSafeWith Fast Protect™️ Technology, exclusively from SimpliSafe, 24/7 monitoring agents capture evidence to accurately verify a threat for faster police response. There's No Safe Like SimpliSafe. Visit SimpliSafe.com/LockedOnMLB to learn more.RhoneThe Commuter Shirt can get you through any work day and straight into whatever comes next. Head to rhone.com/LOCKEDON and use promo code LOCKEDON to save 20% off your entire order. Learn more about your ad choices. Visit podcastchoices.com/adchoices

Chapter 331 - "We Want It To Be Always Exciting" ...as read by Chris Turner and James Kennedy from Oceans Ate AlaskaToday we welcome James Kennedy and Chris Turner from Oceans Ate Alaska to the podcast. Oceans just released their new album, Disparity, on Fearless Record. I have a review of the album after the interview! So stick around. James and Chris talk about their musical backgrounds, European metal fans, Covid challenges, and the music and lyrical themes that Disparity represents.You can Disparity on your streaming platform of choice at https://found.ee/disparityMerch from OAA is available at https://store.fearlessrecords.com/collections/oceans-ate-alaskaChapter 331 Music:Oceans Ate Alaska - "Paradigm"Oceans Ate Alaska - "Blood Brothers"Chris Turner - "40 Roll"Oceans Ate Alaska - "Nova"Oceans Ate Alaska - "Hallucinogen"---As The Story Grows links:​Help out at PatreonATSG WebsiteATSG Music and MerchJoin the Email ListATSG FacebookEmail: asthestorygrows@gmail.comYouTube - https://www.youtube.com/channel/UCNuP0_JUpT6DoIhhbGlwEYA?view_as=subscriber