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The biggest opportunities often sit in the work everyone else is afraid to touch. In this episode of the IC-DISC Show, I sit down with Scott Abels, a CPA and business valuation specialist in Austin, to talk about why he built his practice around estate, trust, and gift valuations, the one area most professionals avoid. Scott spent 25 years in corporate finance at Dell and Motorola before launching his own firm. He moved from CFO consulting into valuation, then narrowed further into estate and trust work, an area with its own IRS code sections, examination rates above 20% on large estates, and the highest error rate he's seen. He walked through the landmines, retained rights and marketability discounts among them, where a single mistake can wipe out a client's discounts entirely. What struck me was his case for getting the valuation expert in during planning, not after, when it's often too late to fix anything. The same logic shows up in his turnaround standard of 30 to 45 days and the dozen questions he tells attorneys to ask before hiring anyone. Scott also revealed a project he'd been quietly working on, a plain-English book for Texas attorneys, and his answer for how the busiest professionals actually want to be helped. SHOW HIGHLIGHTS * The riches really are in the niches: narrowing from CFO work to a field with fewer than 10 true specialists turned a commodity service into a moat. * The IRS examines large estates more than 20% of the time, because it knows that's where taxpayers try to avoid taxes, so the valuation has to hold up. * Get your valuation expert involved during estate planning, not after; retained rights and other landmines often can't be fixed once the structure is set. * A buy-sell agreement signed and executed perfectly still won't bind the IRS, which weighs economic reality over legal form every time. * Overstep on discounts and the penalty isn't just losing them; the IRS can throw out your whole valuation and re-value with no discounts at all. * Before hiring a valuation pro, ask their guaranteed turnaround time and whether they offer audit defense; vague answers signal it's a side service, not their focus. Contact Details LinkedIn - Scott Abels LINKS Show NotesBe a Guest About IC-DISC AllianceAbout ETG Valuations TRANSCRIPT (AI transcript provided as supporting material and may contain errors) Dave: Good morning, Scott. Welcome to the podcast. Scott: Thanks, Dave. Thanks for having me. I'm looking forward to visiting with you. Dave: Sure. So where are you located today? What part of the world are you calling into from today? Scott: I'm in Austin, Texas. Cloudy, Austin, Texas this morning and just up the road from you a bit. Dave: Okay, well, that sounds good. So I've been really excited to have you on here. You were a guest a while back. You've kind of had some updates that I want to talk about. So why don't we just talk out. Scott: Talk. Dave: Give me a little bit of your background, you know, where are you from, what you're, you know, how'd you get to this point in your career? Scott: Sure. So I'm a Texas boy, born and raised. Went off to college, majored in accounting, got my accounting degree at the University of Houston and went, went straight into industry. Got my CPA shortly after. After I graduated and went into industry. And I spent about 25 years in what I call corporate America. Dell, Motorola, in corporate finance. And you know, most of my background is running a business division of a larger business. So it's really understanding how businesses work, how the day to day operation works, how's. How does the business model work from a financial perspective? Because I did that for about 25 years. Started my own consulting business about 15 years ago now. Dave: Okay. Scott: Initially, I started out as a CFO consultant, just kind of using the things that I learned in corporate America for smaller businesses in the. Mainly in the Austin area. And really quickly I, I had a client early on who needed help with business valuation, wanted to buy out a minority partner, and so I went away and got the valuation credential, the cva. It's essentially a CPA for business valuation. Dave: Okay. Scott: And I did a couple of these business valuations and I realized several things really quickly, Dave. I realized that these are like business valuation is like a puzzle. It's like a little business puzzle. And it's just perfectly suited to my background in understanding how businesses work. So I really, I like the work and it's well suited to my background. Other things I realized is as a CFO in Austin, I'm probably one of a thousand. Lots of competition, really. A commoditized service at the time that I started out, probably still is. As a business valuation professional, though, I'm probably one of 15 or 20. Okay. And there's probably only, you know, there's probably fewer than 10 of those that specialize and do nothing but business valuation. It's much more of a niche and you know, Much more of a specialized industry. And it just was a great fit with my background. So that's where I am today. I'm specialized in business valuation. And, you know, my background as a CPA and in corporate America has really kind of lent itself well to what I do currently. Dave: Okay. No, I appreciate that oversight. And, you know, my business is somewhat similar that, you know, there's a saying the riches are in the niches, and I'm convinced. But I find most professionals don't have the courage to really truly focus on a niche because to say yes to the niche, you have to say no to everything else. And so I really respect, you know, niching know, you know, kind of highly focused on the valuation. But then it sounds like you've done. You've decided to niche even further. So talk to me about that. I see what's in your background. I assume that's got something to do with does. Scott: It does. And you know, Dave, I'd like to tell you that I planned this whole thing out and that it was all this, you know, deep thought and yeah, this business research and everything else. But it really just has kind of evolved along the way, you know, from doing CFO work, which is pretty broad, to. To doing business. Valuation was, you know, really a specialization move there. But it made sense for my background and it was a, you know, a good opportunity based on. On, you know, what my skill set was and what I found now after doing valuations for several years is that one area that I think has the, you know, maybe a greater need than any other is estate trust and gift valuations. And, you know, the reason, there's really three reasons that I can think of. One is that it's. It has its own specialized IRS rules and regulations for estate trust and gift. So it's almost like there's every other valuation and then there's estate trust and gift that has its own specialized code sections, and it's very different from typical valuations. Another reason is that the IRS really scrutinizes estate, trust and gift valuations more than any other. So, for example, large estates, they are examined greater than 20% of the time when their returns are. Their tax returns are. That's a really high examination rate. And the reason is because the IRS knows that there's ways in there that taxpayers can avoid taxes. And so, as you might imagine, the IRS is not a big fan of taxpayers avoiding taxes. So they're going to examine those, especially the big estates. So specialized rules. The IRS loves to look at these. And the last reason is this is an area that, where evaluation folks make mistakes probably more than any other is what my research has told me. You know, it cries out for somebody to really specialize in this kind of work. And because, like I said, just because not everybody can do this. The problem is a lot of folks try to do this as a one off. And that's where we really end up hearing the horror stories about how the IRS picks these things apart. So for me, where a lot of people see this as an area of risk they don't want to touch. It's an area that I run to because it, you know, again with my specialization in this area, it allows me to work in the here and to see it as a real opportunity to serve clients better than what they might normally get from their, from their okay CPA or from, you know, from many other valuation professionals. Dave: Yeah, and I suppose it's a little bit like you, like a generalist valuation person. Doing a state trust or gift valuation is a little bit like a corporate attorney who really is great at corporate work. M and a contract work. And then they have a buddy who says, hey, we need to do this, we need to set up some, you know, this is this trust and we need to do some gift work. And the attorney says, yeah, sure, no problem. Right? I mean, technically they're qualified, right. They're a member of the state bar, they have a law degree. And so, you know, and the IRS recognizes that degree. But is it kind of a similar thing where you just, people just don't know what they don't know? Scott: It is. And I just look back to when I started doing these, I didn't know about all of the different code sections either. I wasn't doing these things at the time. And when I started doing these a few years ago, I realized, you know, some of the specialized knowledge and code sections that you have, and after doing them for a number of years now, I think I realized it even more. And it just is, it's a flashpoint area for the irs. They know that there is a lot of potential to go in here and claw back revenue because of things like discounts and retained rights. Things that don't come up in normal, you know, discounts come up in normal valuations, but not the way they do in estate and trust and gift valuations. And it's a, it's an area where you can, you know, clients can take advantage of the rules to save themselves significant taxes, but if they don't do it properly or if they, if they overstep the penalties are huge. So not only do they lose what they thought they had in discounts, for example, but the IRS may completely invalidate their whole valuation and go back and value it for them with no discounts. So the penalties are huge here. Which, again, I think is a reason that I see this as a huge opportunity to help clients navigate what is really a minefield here. It's a, it's an opportunity, but it can potentially be a huge downside if it's not done properly. And being able to offer that kind of specialized knowledge, I think is very valuable to clients and especially to their attorney partners. Dave: Yeah, I can understand that. And, you know, is this is when you get, when you pick up valuation clients in this space, is it like it was in the. When you're doing general value valuations where you just get a call from somebody out of the blue and they say, hey, Scott, you know, I've got this trust set up and I need evaluation done. Is that how the clients come to you? Is it just the actual end user calling you, or does it come to you some other mechanism? Scott: So it's. The short answer is no. It's seldom the end user because the end users don't usually know what they don't know. Right. They are reliant upon an attorney. So in almost every case it's going to be in a state and trust attorney who's going to recognize there's a triggering event where they need to get evaluation done and they'll reach out to me or to another valuation professional at that point in time. And so that's where the whole process usually starts. Interestingly enough, what I share with estate and trust attorneys when I visit with them, have a coffee shop conversation, is that it's even better, more advantageous to them and their clients to get their valuation person, regardless of who that is, to get them involved on the planning side way at the beginning of this, when the estate and trust attorney is putting together the whole, you know, the whole package of here's what we're going to do, here's the way we're going to set these things up, and here's how it's all going to flow. Because, you know, sometimes what we find is we do that valuation way later, way after the estate planning has been done, and we find these issues like retained, retained rights, for example, it's too late, then there's nothing else we can do. It's already, it's going to do, you know, it's going to, it's going to be a negative for the clients at that point. Whereas if we had been involved on the front end of the planning in this thing, we might have been able to say, hey, look, the IRS is going to look at that and they're going to disallow that as far as a tax advantage goes. So let's find a different way, you know, to work around that. But all that work, regardless, it comes in through attorneys or their CPAs. Client CPAs. Attorneys and CPAs who have business owner clients who experience a triggering event. And that's how we get involved. Dave: Yeah. And I know, I know that attorneys get a bad rap in certain circles, but I know that you and I, one, you know, we've known each other a while and one thing we each have in common is we, I think in a different life, either or both of us could have very well gone to law school, practice law. I know you have a brother who's an attorney, but I think early in your professional career, I think you had an insight into the legal profession that I think helped develop that appreciation for the profession. Is that right? So tell me about that. I know there's a story, but I really don't remember much about it. Scott: So you've been digging into my background here, Dave, I can tell. And you've done a good job. So early on. You're exactly right. Early on, I was from a small town in Texas called Bay City, about an hour and a half southwest of Houston there, and small town. And I worked for an attorney who was a family friend, a well known guy in the community. We knew him from church and like family and everything, and he was kind enough to let me work for him as a small one man office during the summer and during breaks and I got exposure to the legal profession like, like you could never get today, you know, here I am, a kid in college, don't have, I don't have any kind of legal skills or background or anything, but. But the one thing I was curious and willing to kind of jump in and wanted to learn stuff. And the attorney's name was Lynn Grebe. He was a general practitioner. So I got to see estate, trust wills, I got to see general business stuff. I got to see divorces, real estate, even did some small criminal defense stuff. So he's a generalist. Dave: Yeah. Small town, you kind of have to be. Scott: Right, exactly. So I went to the courthouse and filed suits and filed documents. I did some legal research, some, you know, lightweight legal research, but. And I listened, you know, I drafted documents for him and I just, I got to spend a lot of time with this guy. He was very generous. And as a one man office, I had access to him on a, you know, on a, you know, full day basis. So I got to see how he thinks, I got to see how attorneys work, I got to see how the legal profession works. And what I figured out was it really is, it's a very logical thinking kind of, you know, of a practice of a work. And, and it just thought, hey, you know, I, I like this. It's logical, it makes sense, Communication is really big. And I was always a good writer and I was just kind of drawn to that work. And I got to see again how a law office works early on. And Lynn was really a, was a professional role model for me. My parents were not professionals, business professionals. So he was, early on he was a role model for me as to how you conduct yourself, how you run a business. And, and I just really, you know, kept a lot of those things that I learned from him early on. And so I, you know, when I got out of college, got my cpa, when I started my own business working with attorneys, it was, it was kind of a natural, comfortable throwback for me, Remembering how law offices work, remembering how attorneys think, the time pressures, the schedules, all of those things that go in with being attorneys. It was kind of a, like I said, a natural return to some of those things for me. The other thing you didn't mention is, you're right, I've got a brother who's an attorney, I've got a son who's an attorney. You know, I can't do lawyer jokes anymore. I'm not allowed to do those without really offending family members. I've learned to, I've learned to huddle with attorneys on a regular basis at home and at work. Yeah. Dave: And the other thing that I've noticed About attorneys and CPAs is that, and I think it's part of what motivates them professionally. And when I tell this to attorneys and CPAs, they kind of all shucks, downplay it, but they really are, in many situations, they're a hero, they're a superhero to their clients. They are either saving them from a dire circumstance like, you know, the client was audited and they have to come in and clean up, or they were sued or they're doing planning that, that really relies on that. And I think one of the things that I especially appreciate about attorneys is they are this in some ways, you know, they're right up there, I think, with the cpa and you can make a case of which one is the more trusted advisor and maybe depends on the circumstances. But I've noticed the attorneys I've met, they really relish that fiduciary duty to their clients. They don't take it lightly. And they really are about the big picture and especially on the estate and trust side. I mean, they're doing work that, that's going to survive them and they're, they have to have a long term focus and a patience and a discipline and they have to be willing to push back on the client and say, yeah, I know it's helpful if we value this business at $5 million, but come on, Charlie, this business is worth $40 million. So maybe we can get some discount, you know, and maybe make it valued at 30 or 35 million. But we can't value it 5 million. And if we do, we're just asking for trouble. Scott: So anyway, that's kind of been my Dave: experience of working with attorneys. How has yours been? Have you had a similar experience? Scott: Yeah, and I go back to Lynn, Lynn Grievy, the attorney that I worked for. You just explained exactly the relationship that Lynn had with his clients. You know, these people looked up to him as a, you know, one of the, one of the towers of the community. He really was the guy that, that, you know, that looked out for the, you know, the common man in, in many ways, like you said. So he really was, you know, just a great figure in the little small town when I was there. And so many of the attorneys that I work with now, and especially estate and trust attorneys, Dave, as I work with these folks and, and I know a number of them and you know, and speak with them on a regular basis, even when we're not working on a particular evaluation case. And they are, like you said, they are not just doing a service for that client, they are doing something for that client's children and grandchildren oftentimes. And the clients are trusting these attorneys, especially the estate and trust attorneys, to know this mountain of regulation and to understand how to help them navigate based on their, their particular circumstances, something that's going to survive them and their children and maybe down to their grandchildren. So I agree with you. Most attorneys that I know relish what it is that they do because they can do something that not everyone can do for those clients and they love making clients happy. Dave: Yeah, yeah, that's certainly been my experience as well. Well, why don't we dive just a little bit more into the estate and trust and valuation discount. What are some other, like, if there's an estate attorney Listening to this, what are some other things that maybe they're not familiar with? As far as landmines or opportunities on the valuation side? What are some other things that come to mind? Scott: You know, it's interesting that you, that you mentioned that there's several IRS code sections that deal with very specialized rules. And so we actually, you know, have done some research to find out what are the rules that most often trip up, you know, attorneys and their clients. And we recently put together a white paper that I've shared with a lot of my trust and estate attorney friends of some of the, in this case, the six top things that tend to trip up attorneys and their clients. And it's, you know, it's things like treating a family buy sell agreement as fair market value. Just because you prepare a buy sell agreement and you go through the formal documents and have everyone sign it and you say, hey, here's what the value of our LLC is going to be. Just because you've done everything properly legally doesn't mean that the IRS is going to accept that. The IRS looks at the economic reality over the legal form. So just because you say, you know, hey, we gave this property away, you know, from this client, this client, you know, gave this property away, and so it's not included at his estate, the IRS looks at it differently and they say, okay, you gave it away, but you gave it away two days before you died. You know, this is almost, it's not, you weren't really looking to give this stuff away. You're looking to avoid taxes to your estate, right? Or let's say that the client says, hey, I'm giving away this, this, this business interest, you know, to my kids, but I'm retaining the right to, to make dividends, you know, from that business interest. The IRS looks at that and says, you're like, we call that retained rights. The IRS says, hey, you're retaining, you know, certain rights to that business that suggests that you still control it. So guess what? That business interest, you know, for $30 million that you said you gave away is not part of your estate. You effectively kept that. We're going to pull that back into your estate now and you're going to owe us taxes on that. And you've got a huge estate. So this means that your marginal tax rate on that business is, you know, it's astronomical. So, so those are some of the types of things. But it's, you know, it's knowing specialized rules like, you know, retained rights. It's another area where the IRS really gets folks is in discounts. Dave: Okay. Scott: Oftentimes. So discounts are a legal tool to use to represent a market reality. And so let me just give you an example there. You know, we have what we call a marketability discount that we can take on a business interest. And what that means is I can't turn this into cash very easily. A marketability discount shows the market reality that my privately held business, if I wanted to liquidate it, it would take me some amount of time and probably a lot of time, probably many months to liquidated. And therefore a, an informed investor would pay me less for that. They would discount that. Dave: That's a, sooner you want to close, the bigger the discount. Scott: Right? Dave: I mean, if you went to an arm's length transaction, that said, I have this $50 million business that would normally require a year of due diligence and you say to them, what will you give me to close on this business in one month? Well, they naturally are going to put a huge discount on that to account for the fact that they're having to skip their normal due diligence to offset their risk. Scott: Yeah, it really is a risk and return thing, is what these discounts represent, but it represents a market reality. Okay. What you can't do, though, what the IRS really frowns on is when maybe, let's say it's a CPA or somebody who only does valuations part time and they, you know, they're going to go look and they're going to say, oh, okay, for, for this type of asset, the average marketability discount is 35%. So boom, there we go. We're going to put 35% on it. They don't bother to explain it in the report because there's nothing to explain. They just went and found the market average. And the IRS is going to say, absolutely not. The discount needs to reflect the market reality of what's going on here. And, and using an average is not acceptable. And there's tons of court cases that show this. Now, if you went, for example, and found a court case with an asset that was very similar to yours, and they took a 50% marketability discount because of certain market realities with that business, and you and your business was very similar and had the same set of facts and circumstances, you might be able to take a 50% discount, but you've used a court case or you've used, you know, solid reasoning for how you did that. You didn't just take an average. So discounts are a huge area that the IRS loves to attack. And then like I said, the Last thing, really is the overriding theme in so many of these estate, trust and gift rules of the IRS is valuing the economic reality over the legal form. So just because you say that you gave something away, if you retain the right and use, you know, the ability to use it and to enjoy it and to have certain rights, the IRS says, I don't care that you've got a legal document that's signed. You didn't really give away those, those things from an economic perspective. And so you lose your discount and we're going to hit you where it hurts, which is in tax dollars. So that's what makes, you know, this area of specialization, you know, so difficult for a lot of folks. You don't want somebody who dabbles in this stuff. You really need to know these rules and to have dealt with them and to be experienced in this. Dave: So that's a really interesting point on the discount because, and I guess it's because these are related party transactions is what causes the scrutiny. Because if you have a $50 million business and you have a unrelated third party and they strike a deal to buy the business for $25 million and that's what everybody agrees to, then that's the price. And there's really no way for any other entity, a government body, a bank, anyone else, to really question it. Or conversely, if they're. A bidding war happens and that $50 million business sells for $100 million, that the contract governs it. As long as, you know, it meets the elements of a contract, that contract is valid. And it just strikes me that I could see somebody being tripped up on this because like you said, they could have all the I's dotted, the T's crossed, it being notarized, being signed by all the parties, I could see all that happening. And it seems like that $50 million business that you valued at $25 million, on the surface, everybody may think, hey, we're in great shape, I's dotted, T's crossed, everybody signed it, we had it notarized, we signed in a fancy office, everybody was sober, we're good. So is that, is it the related party aspect that creates the nuance and the difference? Scott: That. That is a big part of it. So in estate trust work, we're talking about, you know, it's clients that are doing things for themselves that often involves their family members or close friends. And so that's exactly what it is. So if, like you said, if, you know, a sale to an unrelated third party, that's market value, unless there's something else going on under the table. Otherwise, it's, by definition, it's what the market would pay and, you know, a buyer who doesn't have to buy and a seller who doesn't have to sell. But when you're doing these things, when you're gifting something to your children or to your spouse and you're assigning a value to that, it's a much different story, right? Because now it's, that's a family member or a person that's close to you. And you know, the real thing here, that that's, that that causes the friction, Dave, is that, you know, IRS rules allow people to take advantage of certain things to pay less taxes. There's certain things you can do. You can take discounts. The thing is, you can't take, you can't just willy nilly take discounts. They have to be properly supported and they have to be market based. And, and unfortunately, those things are not clear and objective. It's like, okay, you get, you do 1, 2, 3. And it works perfectly every time, right? There's a lot of subjective knowledge that goes into this, but at the end of the day, it needs to make sense to the irs. And they make the assumption they're at, they're adverse from us, right? From us and our clients. And their assumption is this thing is probably wrong unless you can prove to me that it's right. And that may not seem fair, but oftentimes that's kind of the way it is with the valuation. So it's really important to prepare that valuation from the perspective of, I'm expecting that the IRS is going to ask me these questions and they're going to push on me on these areas. And so I want this report to be so clear, when they look at it, it's like, okay, well, I see what he did. I may not fully agree with it, but what he did was reasonable and he didn't take any crazy positions. As opposed to just doing a standard valuation where you don't really speak specifically to some of those issues. You leave those areas of interpretation open for the irs and they're going to take advantage of that every time because they've done way more of these than our client has. Right? Dave: Well, I couldn't. But I always thought that once you did the valuation, you were done, you washed your hands of it. You said, hey, that's it, we got this crazy 80% discount. I'm done, I've washed my hands of this, and I never am going to be asked about this again. Is that how it goes. Scott: And I'm sure that you're being facetious when you ask that question. That's how it goes with some evaluation professionals, unfortunately. But that's not how it goes at atg. The way that we do these things, when we do evaluation like this, we always offer what we call audit defense. And you know, what that means, is that if the IRS picks this thing up and does a first line of examination of this, we're going to represent you. Whether that means sitting down with him face to face or answering emails or getting on a zoom call, we're going to defend our work. And so we're going to talk to the IRS and say, hey, look, here's what we did. Here's why we did it. And, you know, the IRS doesn't always have to agree with you. That's okay. They may not agree with you on everything. They probably won't. But as long as you. As long as you can clearly explain and it makes sense from a market perspective, you're going to be okay. And so when we prepare these things, we know that we are going to be having to explain this to the IRS potentially, and that's the perspective that we take. You know, one of the things we. That we typically say is we think like the irs, before the IRS ever shows up, we're thinking like, okay, what are the questions that they're going to ask? What are the areas that we need to really do? Make sure that we've got this thing perfectly buttoned up and prepare that. Like, we're going to sit down with an IRS agent who's angry and hasn't had his coffee on that day. And so we do that in advance for every one of these, knowing that we're going to. That we're going to be. That we're going to be on the hook if they examine this thing? And so we're never. We don't ever leave the client, you know, hung out to dry. It's like, okay, I do see that from time to time where clients come and they've got a. They've got evaluation, or their attorney comes and says, hey, we got this valuation. And it seemed really great, but the IRS has got all these questions about this 80% discount, and we don't know how to answer them. And we can do what we can do to try to, you know, to try to help the situation. We can't fix those things that, that, you know, if it's. If they've taken. If somebody else has taken a position that's not defensible. Not a whole lot we can do, but hopefully what we can do is just to help to, you know, to smooth it as much as possible or to prepare the client in advance for, you know, for what is likely to happen here is oftentimes what we do. Dave: Well, it sounds like your approach is more thorough and probably takes more time than just, you know, somebody who, you know, has some boilerplate language. They do 10 minutes of research, they say the average discount for this industry should be 40%. They plug it in, they have a five page report and they say that's that. You know, is this one of those things of you, you get what you pay for? It is. Scott: It is. It definitely takes more time for us to do it the way that we do it, which is building that report, assuming that the IRS is going to ask us questions, takes more time and it costs the client a little bit more to do that. But the downside is such that it more than pays for itself. If you think about it, we're, you know, I talk with the clients, with attorney referral partners about this. Where would you rather your client be? Would you rather them be elated about that 80% discount that they got that is not defensible? Or would you. Are you still going to be there when the IRS examines this? They got a 1 in 5 chance of examining it. Are you going to want to be there when you have to give them the bad news that the IRS disallowed the discount? And the problem is, Dave, that if the valuation is off significantly, the IRS doesn't just say, oh, no, that's not 80, it should have been 50%. So we're just going to take the delta. They look at it and they say, it's 80, it should have been 35. You guys screwed this up so bad that we're going to disallow the whole discount. And oh, by the way, that other discount that you took to, you took a control discount, it's automatically disallowed too, because you have so egregiously misstated this. And they can take the final step of saying, we're going to disallow the whole valuation here. We're going to set the value and you don't get any discount. So that's the absolute worst that could happen. But think about it. When they disallow that, that big discount that you've promised your client, and they've probably put the money in the bank and maybe even spent it, now you got to go back and say, hey, we don't. Not only do we not get that. That 50 or 80% discount, but you got to turn around and pay taxes on that whole amount. And, you know, for these larger estates, it could be millions of dollars. It's oftentimes. It's always thousands, hundreds of thousands, oftentimes millions of dollars that the client didn't think they were going to have to pay. They were super happy when they got that really cheap valuation. But. But it's like, okay, would you have paid, you know, 25 or 30% more for the valuation if. If you would have known that it was going to save you this whole debacle? Dave: Yeah. We're talking thousands of dollars in additional fees versus millions or tens of millions of dollars of tax exposure. Scott: Absolutely. That. That is potentially it. So I have never seen a case where, when the IRS reviews these things, where the incremental fee, you know, that the client, you know, would have paid is more than the, you know, the exposure that they have to the irs. It's always, you know, a multiple of that. So that, you know, the easy way to say it is there's huge downside here. And a lot of times, if it's a big estate and, you know, and there's some thorny issues involved, it makes much more sense to go ahead and get these things done right the first time. Dave: Okay. And, I mean, I. I know a lot of attorneys and some of the estate planning attorneys I know just getting ready for this call, I'd asked them, like, what are some of their frustrations with valuations? And one of the things they said is just re. Is responsiveness. They said, there are some firms out there. They said, you know, we're kind of under the gun. We brought the valuation person in too late, and they need three months to do this valuation. And, you know, sometimes it's a part of a large bureaucratic organization, and it's just, you know, there's just that. And my sense is that you all, being a boutique firm, focused purely on this, I'm guessing you have service options where you can turn things around more responsively than, you know, months. Is that true? Scott: Yeah, that is absolutely, Dave. You know, our standard Turnaround is usually 30 to 45 days. Oh, wow. Dave: Okay. Scott: You know, for an estate trust or gift valuation. And we, you know, we don't. As part of our standard package, we don't offer it quicker than that. We can deliver sooner than that. But of course, it's going to be an additional fee if you wait till the last minute. Yeah. Dave: You're paying overtime for your team and Scott: all somebody's got to sleep less when we do this thing and somebody has to sleep less. Dave: And, and that's what they're paying for. Scott: They're paying for those hours of sleep that they missed. But, but you know, Dave, I put together for, for some of my referral partners, I put together a list of 11 or 12 questions that, that they should ask or that they should think about when they're looking for a valuation professional. And this is one of them. You know, you know, one of the questions is do you have the, do you have evaluation credentials? Some of those are easy, but you know, another question is what's your turnaround time on these things? And, and if they say, oh, it's, you know, 60 days, 90 days, we don't know. Those are all signs that either they don't know what they're doing and you know, it's a crapshoot as to how long it's going to take them or they're busy. The valuation is not really their primary line of business. Oftentimes it's happened with CPA firms. Tax, tax or audit is their primary focus. Yeah, maybe the two or three folks that do business valuation part time are slammed with tax deadlines. And so, yeah, so if you call Dave: them in late January, good luck in getting anything done before May. Scott: I have this happen all the time where clients, you know, they don't get any responsiveness during tax season because they, their CPA or you know, a well known firm here in town who may have evaluation person or two that do this stuff. They can't get to it because their primary focus is tax or audit. And even worse is when the clients have questions about evaluation that their CPA firm valuation department did and they can't get anybody to call them back because they're slammed with deadlines. So just, it's another good reason why, you know, I encourage clients or referral partners to ask about those things on the front end. You know, what's your turnaround time? And you know, do you have a guaranteed turnaround time? Do you have, do you offer audit defense if you don't, why, you know, with the big firms, with the, you know, the large regional or national firms, the reason they don't is because they don't have to. They can afford to charge you whatever they want. Dave: Sure. Scott: But you know, but attorneys should ask those questions up front when they're interviewing potential valuation professionals. Ask those questions and you know, get answers on those things beforehand so that you're not, you know, three months later waiting to get that information. Dave: And yeah, it really sounds like you really could be a great resource for estate attorneys. You know, have you ever thought about writing a book or something geared. Sorry, I should have waited for you to finish your drinking coffee. Have you ever thought about writing a book like, geared specifically toward estate planning attorneys on some things they might need to know about valuation in the estate, trust and gift valuation world? Have you even thought about it, Scott? Scott: You know, we should have done the Tonight show together. You could be Ed McMahon and I could be Johnny Carson or Vice, but. Yeah, you're kind enough to bring that up, Dave. Actually, I have just recently written a book. It's actually in print now. I just. I just yesterday, probably two or three weeks away from having copies in my hand. And the name of the book is Business Valuation A Plain English Guide for Texas Attorneys. Oh, wow. Dave: Okay. Scott: It's exactly what it sounds like. It's written in plain English. There's no technical jargon, no acronyms, no mathematical formulas or anything else. What we did was, you know, we wrote a book that. That answers the questions that attorneys have most often. Do I need evaluation? Does it need to be certified? What are the landmines I should look out for? Is there certain terms that I need to understand in order to be conversant in this? That's what we've done. We've written a book. I go around meeting attorneys on a regular basis, as we do, networking, like we all do, and meet them oftentimes in a coffee shop. I call those coffee shop conversations, where it's just a casual conversation with an attorney, and he may. He or she may bring up a. An issue, you know, a specific issue they have with a client or something, and we can just. It's just a casual conversation. And that's what I want this book to be, is I want it to be like a coffee shop conversation where we can just. We can talk about, you know, the basic questions that they need to know. They don't need to know how to do a DCF calculation or a capitalization of earnings. They don't need to worry about what multiples are or anything else they need to know. They just need to have their basic questions answered so they can advise that client properly. Do we need to get an expert involved or do we not? And that's what we've done with this book, and I'm very excited about it and looking forward to. Dave: Yeah. So by the time this episode goes live, I expect your book will be out. And, you know, it's funny, in my niche tax arena of the IC Disc. I always tell our clients and advisors because they always kind of get overwhelmed with the details and the nuances, and they're trying to make sure they remember it. And every year, the same controller has the same question year after year, and they feel bad about it because, like, Dave, I know I asked you about this last year, and I'm asking you again, and I always tell them, I say, hey, look, I deal with this 365 days a year. You deal with it one day a year. And I. And in fact, I just had this call with a client yesterday, and I said, kayla, all you need to know about the IC disc is my phone number. And I'd argue that's all the attorneys need to know. They just need Scott's phone number, because all the other pieces you can take care of. Scott: Absolutely, Absolutely. And that's, you know, that's why I wrote the book, was just to. To be able to be a simple guide, you know, for attorneys to say, what do I do next? What are the questions that I need to. That I've got, and what do I need to do next? Dave: And. Scott: And you're right. Ideally, let me worry about the details, and I can take them through those details and as much, you know, take as much time as they would like. But ultimately, usually when I deal with attorney referral partners, they're just looking for that. That basic guidance. What do we need to do here? What should I look out for? Those types of things. So it's the approach you take with your clients? Yeah. No. Dave: So even though the book is really geared toward the attorney, if you. If the attorney had a client who was, you know, like, say, an engineer, you tend to be detail oriented and is really pushing back. And they say, well, my research says I should be able to get a 70% discount on this. Now, would the book be written in simple enough terms? That attorney could give a copy to a client who's detail oriented to at least cause the client to say, okay, all right, I get it. It's more complicated than I thought. So do you think it's plain language enough for a business owner or somebody, A client of a c. Of an estate attorney? Scott: Yes. The short answer is yes, Dave. I wrote it specifically for attorneys because those are the folks that I talk to the most often, and they're the primary referral partners, the primary point of contact I have when valuation issues come up for a client. But, you know, this book, you know, it would be very helpful for attorneys, CPAs, wealth planners, or the top folks that would find this thing Interesting. And. And it really is written in simple, easy to understand terms. And it covers some of the primary reasons why they might need evaluation. Things like M and A, estate and trust, divorce, business disputes, or IP valuations. And it gives just the basic questions that they need to understand to be conversant enough to know what they need to do next. And I give some very simple but practical examples for most of the issues. Most of the questions that I answer in there, I give simple examples. Here's an example of how this works or how it worked in the past with a client so that they can quickly and easily consume the things that they need to figure out. What are the next steps here? So there. No, no CPA is going to sit down with this book and say, okay, this is going to teach me everything I need to know to do evaluation. It's not meant for those folks. There's plenty of those out there that are written by people, you know, that have every detail in it. Dave: Yeah, textbook type. Scott: Exactly. This is really meant to be just a reference guide, a place to, to guide you so that you can figure out the next steps. Dave: Okay, well, hey. Well, Scott, I think this has been your second time on the podcast. It's been even more fun the second time. As we wrap up here, is there anything I didn't ask you that you wish I had? Scott: I wish you would ask me about my dog, Buddy, my office mate here, but otherwise, I, you know, I. There's nothing that really comes to mind that I could think of, honestly. I think we had a really good discussion about these issues. And, you know, the main thing I would leave you with and your audience with is I enjoy, you know, talking about this. This is, like you said, this is what I do seven days a week. And anytime that somebody has a question about evaluation, especially the state trust and gift valuations, I'm always happy. It's easy to find my contact information on LinkedIn and I'm always happy to have a conversation and, and if I can't help, you know, the person, then I can always point them in the right direction. Happy to be a resource for you, for your clients, for anybody who's got a question. Happy to do that. Dave: And just curious, do you, like, charge for a preliminary conversation like that? Scott: We never charge until the. And unless the client decides to engage us to do the work. So all my conversations are free up front. And, and that's, you know, that's just the way that we do business is we can give you honest information and have that, that, you know, simple conversation with you up front so that you're armed with what you need to make that, well, awesome. Dave: Well, Scott, this has been a lot of fun. Best of luck in the release of your book. I'm looking forward to getting a copy of it. Scott: Thank you, Dave. It's been a pleasure to be on with you again. I appreciate the opportunity. Dave: All right. Hey, you have a great day, buddy. Scott: Thanks.Special Guest: Scott Abels.

Political analyst David Heurtel is an attorney. He is a former Québec liberal cabinet minister and CEO of Montreal’s Olympic Park. He can be heard regularly on Montreal Now with Aaron Rand spoke with Sue Smith, in for Aaron Rand

Hugh Douglas and Joe Giglio discuss Bryce Harper's recent comments following a series of Phillies victories under new manager Don Mattingly. They criticize Harper for repeatedly stating the team was waiting for former manager Rob 'Topper' Thompson to be fired before they could succeed, calling the behavior distasteful and an overstep for a franchise player. 01:00 - Phillies Recent Success 04:15 - Harper's Postgame Comments 07:56 - Criticizing Harper's Attitude 14:06 - Ken Rosenthal's Take 16:40 - Analyzing Managerial Impact 22:41 - Listener Feedback Call

The post When Team Members Overstep Part 2 appeared first on Join The Movement!.

Have you experienced overstepping by your team members? More than likely they mean well, but it still needs to be addressed, for ministry and organizational health. In this two-week podcast series, Deanna and Judi cover how to deal with over-steppers. The post When Team Members Overstep appeared first on Join The Movement!.

Hour 2 - The crew continue their debate surrounding Joe Judge's comments about parenting. Wiggy and Greg get their leads in and it sounds like Alex Cora doubled down when it comes to this roster.

Ben & Woods start the 8am hour with Woodsy letting us know about a conversation he had with a regular guest of the Ben & Woods show, and Ben begins to wonder if Woodsy overstepped or not. Then we play today's game of Take On Woods before the guys discuss the potential upcoming sale of the Padres, and what the rumor mill is churning out these days regarding the sale. Listen here!

TODAY ON THE ROBERT SCOTT BELL SHOW: Antidepressant Info War, Stuart Tomc, Zinzino, Omega 3/6 Balance, Variolinum, Michael Boldin, Tenth Amendment Center, Liberty or Empire, Government Overstep, Constitution Betrayed, Trump's Board of Peace, Liberal Trials Planned and MORE! https://robertscottbell.com/antidepressant-info-war-stuart-tomc-variolinum-liberty-or-empire-physical-removal-by-government-constitution-betrayed-trumps-board-of-peace-liberal-trials-planned-and-more/https://boxcast.tv/view/antidepressant-info-war-stuart-tomc-omega-36-balance-michael-boldin-tenth-amendment-center-government-overstep---the-rsb-show-1-23-26-demcves0easwt2qbtefv Purpose and Character The use of copyrighted material on the website is for non-commercial, educational purposes, and is intended to provide benefit to the public through information, critique, teaching, scholarship, or research. Nature of Copyrighted Material Weensure that the copyrighted material used is for supplementary and illustrative purposes and that it contributes significantly to the user's understanding of the content in a non-detrimental way to the commercial value of the original content. Amount and Substantiality Our website uses only the necessary amount of copyrighted material to achieve the intended purpose and does not substitute for the original market of the copyrighted works. Effect on Market Value The use of copyrighted material on our website does not in any way diminish or affect the market value of the original work. We believe that our use constitutes a 'fair use' of any such copyrighted material as provided for in section 107 of the U.S. Copyright Law. If you believe that any content on the website violates your copyright, please contact us providing the necessary information, and we will take appropriate action to address your concern.

Sixties declared he wanted as much of a Zac Lomax free zone as possible last week but a potentially shocking twist in the story has blown that wish away. Reports emerged yesterday that the NRL could possibly intervene in proceedings in order to force the Eels to release the contractually exiled star to the Melbourne Storm for amounts as a pittance in compensation. This would be a landmark action from the game's governing body and opens up the mother of all cans of worms as The Tip Sheet rip in with their thoughts on the impasse. Believe it or not, there are other things to take about as the boys review another round of Junior Representative trials including a stunning performance by the SG Ball. Sixties brings the latest from training - even with the squad up at Lennox Head - as the Eels continue their build towards the trials. Who is on a hot-seat and who is just dead meat? The boys review the Daily Telegraph's coach security ratings ahead of the 2026 season amongst an assortment of NRL sundry news to wrap up the show.

Mike Johnson, Beau Morgan, and Ali Mac give their initial thoughts and takeaways to Matt Ryan's first press conference as the Atlanta Falcons President of Football, and explain why they think Matt is going to be an overseer of all things football as the Falcons President of Football, but not overstep.

The WIP Morning Team talks about if Alec Bohm will show up when he needs to for the Philadelphia Phillies. The first return on the Twitter poll comes in. They discuss the fact that Kyle Schwarber had a catch with his dad at the Reds game. They talk about the Phillies arms and bats and debate what the postseason will look like.

What To Do & When - Wedding Planning Step-by-Step21 Wedding BUDGET SAVING Tips Want to ask Jamie your wedding planning questions? Join her in The Master Plan!What did you think about this episode?  What were your takeaways?  I want to hear your feedback!  Screenshot the episode and post your thoughts on Instagram and tag us @wolferandco. You can get your Perfect Wedding Timeline - HERE!Be sure to grab your Ultimate Wedding Day Checklist at https://www.wolferandco.com/engagechecklistYou are also invited to join the Facebook Wedding Community she has created for y'all to support each other. ❤️P.S. — These links may use affiliate platforms where commission may be earned based on clicks and/or purchases, and I would love it if you used them! It won't cost you anything extra, but affiliate links are RAD because they help creators like me to fund the free content we provide.

In this episode of The Cybersecurity Defenders Podcast, we discuss some intel being shared in the LimaCharlie community.Cisco has disclosed a critical vulnerability—tracked as CVE-2025-20337 with a perfect score of 10—affecting its Identity Services Engine (ISE) and the ISE Passive Identity Connector (ISE-PIC). A recently updated version of the malware-as-a-service (MaaS) loader Matanbuchus is being deployed in active spear-phishing campaigns that are ultimately aimed at high-value ransomware infections.Cambodia has announced the arrest of over 1,000 individuals this week as part of a nationwide crackdown on cybercrime networks operating within its borders.A threat actor linked to the Abyss ransomware campaign, tracked as UNC6148 by Google's Threat Intelligence Group (GTIG), appears to be exploiting a zero-day vulnerability in SonicWall's end-of-life Secure Mobile Access (SMA) 100 series devices.

Pro-Russian Hackers, scam lords, and ransomware gangs face global justice. Louis Vuitton ties customer data breaches to a single cyber incident. The White House is developing a “Zero Trust 2.0” cybersecurity strategy. OVERSTEP malware targets outdated SonicWall Secure Mobile Access (SMA) devices. An Australian political party suffers a massive ransomware breach. Our guest Jacob Oakley speaks with T-Minus Space Daily host Maria Varmazis. Jacob is Technical Director at SIXGEN and Space Lead for the DEFCON Aerospace Village. An Italian YouTuber faces a retro reckoning. Remember to leave us a 5-star rating and review in your favorite podcast app. Miss an episode? Sign-up for our daily intelligence roundup, Daily Briefing, and you'll never miss a beat. And be sure to follow CyberWire Daily on LinkedIn. CyberWire Guest Our guest Jacob Oakley joins us from today's episode of T-Minus Space Daily host Maria Varmazis. Jacob is Technical Director at SIXGEN and Space Lead for the DEFCON Aerospace Village. He and Maria discuss space cybersecurity. Selected Reading Global operation targets NoName057(16) pro-Russian cybercrime network - The offenders targeted Ukraine and supporting countries, including many EU Member States (Europol) Cambodia makes 1,000 arrests in latest crackdown on cybercrime (NBC News) Armenian National Extradited to the United States Faces Federal Charges for Ransomware Extortion Conspiracy (US Department of Justice) Italian police dismantle Romanian ransomware gang targeting nonprofits, film companies (The Record) Louis Vuitton says regional data breaches tied to same cyberattack (Bleeping Computer) Trump admin focuses on ‘zero trust 2.0,' cybersecurity efficiencies (Federal News Network) SonicWall SMA devices hacked with OVERSTEP rootkit tied to ransomware (Bleeping Computer) Clive Palmer's political parties suffer data breach affecting 'all emails ... documents and records' (Crikey) YouTuber faces jail time for showing off Android-based gaming handhelds (Ars Technica) Audience Survey Complete our annual audience survey before August 31. Want to hear your company in the show? You too can reach the most influential leaders and operators in the industry. Here's our media kit. Contact us at cyberwire@n2k.com to request more info. The CyberWire is a production of N2K Networks, your source for strategic workforce intelligence. © N2K Networks, Inc. Learn more about your ad choices. Visit megaphone.fm/adchoices

More Free File Sharing Services Abuse The free file-sharing service catbox.moe is abused by malware. While it officially claims not to allow hosting of executables, it only checks extensions and is easily abused https://isc.sans.edu/diary/More%20Free%20File%20Sharing%20Services%20Abuse/32112 Ongoing SonicWall Secure Mobile Access (SMA) Exploitation Campaign using the OVERSTEP Backdoor A group Google identifies as UNC6148 is exploiting the Sonicwall SMA 100 series appliance. The devices are end of life, but even fully patched devices are exploited. Google assumes that these devices are compromised because credentials were leaked during prior attacks. The attacker installs the OVERSTEP backdoor after compromising the device. https://cloud.google.com/blog/topics/threat-intelligence/sonicwall-secure-mobile-access-exploitation-overstep-backdoor Weaponizing Trust in File Rendering Pipelines RenderShock is a comprehensive zero-click attack strategy that targets passive file preview, indexing, and automation behaviours in modern operating systems and enterprise environments. It leverages built-in trust mechanisms and background processing in file systems, email clients, antivirus tools, and graphical user interfaces to deliver payloads without requiring any user interaction. https://www.cyfirma.com/research/rendershock-weaponizing-trust-in-file-rendering-pipelines/

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The Dean's List with Host Dean Bowen – Like a true Marxist, Shaheed talks in “educated” circles in order to confuse her audience. She's ultimately upset over the Trump Administration's decreasing federal oversight over education. “The loss of federal oversight could deepen inequities, harm marginalized students and undermine social mobility,” Shaheed whined...

Here are 3 big things you need to know—   One — More than 100 people are now confirmed dead from catastrophic flooding in central Texas.  In Kerr County alone, officials are reporting 56 adults and 28 children are dead, with ten children and one adult still missing from a girls' camp.  President Trump has signed a major disaster declaration for Kerr County and will likely visit the state on Friday.   Two --- .  The White House is calling on Democrats to tone down their rhetoric against ICE and border patrol agents.  Press Secretary Karoline Leavitt challenged Democrats to meet with border agents.  Leavitt called the agents honorable men and women who are simply enforcing U.S. law.  The comments came the same day a man opened fire at a Border Patrol facility in South Texas.   And number three --- Emergency room visits for tick bites are nearing record levels this summer across U.S.  The CDC says July has already seen the highest number of tick-related ER visits in eight years.  People under ten and over 70-years-old have the highest rates of ER visits.

As a nonprofit leader, you've likely faced the challenge of well-meaning board members drifting into operational territory. In this episode, we'll explore the fine line between governance and management and what to do when that line gets blurred. From clarifying roles and strengthening relationships to setting boundaries and leaning on your policies, you'll walk away with practical tools to navigate board scope creep with professionalism and grace. Whether you're a seasoned Executive Director or new to the role, this conversation will help you lead with clarity while preserving the crucial relationships that power your mission.Connect with host Jill Fowler on LinkedIn. This episode was brought to you by Songbird Leadership -- Amplify your organization's mission through outcome-based executive coaching, strategic planning, and capacity building.

Have you ever trusted a professional—only to feel blindsided when they stepped out of line? In this episode, I'm pulling back the curtain on a real, raw experience my husband and I had with a hospice social worker who crossed major boundaries. From questioning financial decisions to challenging legal authority, this episode exposes what happens when people in power overreach, and why it's crucial to stand firm in what you know is true. You'll learn: What a hospice social worker is supposed to do (and NOT supposed to do). How to spot when someone is overstepping in care situations. Why lucid moments don't equal mental capacity—and how to trust the deeper patterns. How to hold your power when professionals or family try to make you question yourself. What POA really means, and how to navigate manipulation from both loved ones and caregivers. This is for anyone who's ever been gaslit by a professional—or felt like they had to defend themselves for just doing what's right. Let's Stay Connected: Visit my website for more courses & content: Official Website Follow me on Instagram: [@ShelbyCarino] Loved this episode? Please rate, review, and share this with someone who needs to hear it. The more we speak up, the more we reclaim our energy and truth.

Steve Dulan, professor and a licensed attorney. The Overstep of Federal District Judges  Democrat gun control push persists with reintroduction of assault weapons ban

NCAA tournament time … is your bracket busted yet? Is Warren Buffett cheap? Why aren't psychics rich? White House press secretary calls out activist judges who are trying to derail the Trump presidency. Minnesota Governor Tim Walz (D) is insufferable. The radicals on the Left have set March 29 as a day to protest Tesla dealerships and charging stations nationwide. The Department of Education may soon be no more! President Trump on how often he talks with former presidents. MSNBC forced to retract a story about Tulsi Gabbard. Check out Pat's new glasses! Senator Mitch McConnell (R-Ky.) glitches again! Senator Chuck Schumer (D-N.Y.) tries to explain his anti-Hamas stance to MSNBC. Prime Minister Benjamin Netanyahu gives Senator John Fetterman (D-Pa.) a very unique gift. How much will the rescued astronauts receive in compensation for their extra nine months in space?? Girls reprimanded for not changing in front of a male in the girls' locker room. The truth about COVID was hidden for years but is finally being revealed. HUD and Interior have a plan to solve the American housing crisis. What is the new information being revealed in the JFK files? 00:00 Pat Gray UNLEASHED 00:18 March Madness Perfect Bracket 07:15 White House Response Towards the Activist Judges 11:43 Karoline Leavitt Explains Who is Slowing Down Trump 12:35 Tim Walz is Happy that Tesla is Losing Money 13:45 KJP Doesn't Miss Her Old Job as Press Secretary 16:43 Trump: Dems Backing Gangs & People Who Hate America 22:40 Hillary Clinton Bad Mouth the United States 24:50 MSNBC Apologizes to Trump and Tulsi Gabbard 34:30 Fraud Inside Social Security Services 43:00 Mitch McConnell Glitches Again 57:48 John Fetterman Receives Silver Beeper from Bibi 01:07:20 How Much Does Crew 9 Make? 01:12:45 Trans Issues in School 01:24:44 HUD & Interior Department Partnership to Build Homes 01:29:40 Tampon Tim is a Tough Guy? Learn more about your ad choices. Visit megaphone.fm/adchoices

Today, we've got a hilariously petty yet wholesome breakup revenge story - plus, a wild tale about the time someone sent me unsolicited mail. And then, we're diving into what to do when your in-laws think your home is theirs, and how to set firm but kind boundaries.

Education Minister Erica Stanford has said David Seymour overstepped the mark in his role as associate with his crackdown on teacher-only days last year. The Minister said Seymour did not run the announcement past her before making it. Seymour disputes the overstep. "We've got a set of rules which are very clear, and we work very well together, but of course there's always people who try and beat these things up," he said. LISTEN ABOVE.See omnystudio.com/listener for privacy information.

State Rep. Ann Bollin. Rep. Bollin to chair House Appropriations Committee. What's next?

Nick Kypreos, Justin Bourne and Sam McKee share some final thoughts ahead of Team Canada's official roster announcement for the Four Nations Face-Off today. They discuss how the tournament can impact the Leafs' season and Jani Hakanpää getting selected to Team Finland. Then, they look ahead to the Leafs' matchup against the Predators tonight and get into Nashville's failed offseason experiment, Jake McCabe's absence, the goalie tandem's recent play and more. Finally, to help look at the Preds' side of the game, Nashville radio host Robby Stanley (33:17) shares what's gone wrong for them this season and their chances of climbing back into contention.The views and opinions expressed in this podcast are those of the hosts and guests and do not necessarily reflect the position of Rogers Sports & Media or any affiliates.

Overreaction by the league!

Rob and Jeremy took some time to share their thoughts on the speed at which the NCAA banned Oregon's '12th man' penalty loophole. Why does it seem like football tries so hard to put the advantage back with the offense?

On Below Deck Med, Aesha reprimands Ellie for overstepping her role. Meanwhile, Sandy prepares to pop the question to Leah.To watch this recap on video and listen to all of our bonus episodes, go to Patreon.com/watchwhatcrappensSee Privacy Policy at https://art19.com/privacy and California Privacy Notice at https://art19.com/privacy#do-not-sell-my-info.

Three Key Quotes "If you want to fail, pitch without context. Your customers care about solving their problems, not your product." "Don't try to be the hero. Remember, your customer is the hero, and you're the guide helping them solve their problems." "If you always make it about you, you will fail. Focus on the needs of others to truly succeed." This episode highlights ten behaviors that can lead to failure in sales and business, from pitching without context to always focusing on personal gain. The host encourages listeners to avoid these mistakes and instead adopt a service-oriented, customer-focused mindset that enhances success and leads to more fulfilling work. The Top 10 List: How to Fail at Business and Sales Pitch Without Context Ignore the customer's specific problems. Present your solution without understanding their needs. Fail to connect your pitch to what's important to the customer. Assume Instead of Validate Make assumptions about what the customer wants. Skip asking clarifying questions. Focus on things not directly related to the customer's problem. Overpower the Conversation Dominate the discussion without listening. Make the conversation all about your opinions. Fail to engage the customer in meaningful dialogue. Attempt to Solve Everything Try to address every issue at once. Spread yourself too thin and lose focus. Lack clarity in your approach, leading to confusion and failure. Work Alone Go solo without involving others. Miss out on different perspectives and collaborative solutions. Fail to build a supportive network that could help you succeed. Stick to the Script Rigidly follow a script or template without adapting. Ignore the unique aspects of each situation. Miss opportunities for personalization and creativity. Try to Be the Hero Take on all the responsibility instead of guiding the customer. Forget that the customer is the hero of their own story. Overstep your role, leading to customer disengagement. Wing It Without a Plan Enter situations without preparation or strategy. React to problems as they arise instead of anticipating them. Increase the risk of failure by lacking a clear plan. Take a “Me First” Approach Focus on your own needs rather than the customer's. Prioritize personal gain over providing value. Alienate customers by making it all about you. Always Be Closing Constantly push for the sale without considering the customer's readiness. Focus on closing deals rather than building relationships. Develop a reputation as a pushy salesperson who is more interested in profit than people. 5 Key Takeaways Contextualize Your Pitch Understand your customer's unique needs before pitching. Connect your solution to what truly matters to them. Avoid generic pitches that lack relevance. Validate, Don't Assume Ask questions to confirm your understanding of the customer's problem. Ensure your solutions are aligned with their needs. Increase predictability by clarifying expectations. Listen More, Talk Less Engage the customer by actively listening. Make the conversation about them, not you. Foster a more productive dialogue by valuing their input. Plan and Collaborate Prepare thoroughly before meetings or pitches. Involve others to gain different perspectives and avoid blind spots. Work with a plan, but remain flexible to adjust as needed. Empower the Customer Let the customer be the hero of their story. Act as a guide, helping them navigate challenges. Focus on enabling their success rather than taking control.

In the current case involving former President Trump, Judge Juan Merchan has used his federal bench on several occasions to undermine the constitutional rights of a former president, from issuing gag orders to not recusing himself from the case. This is a very serious threat to Americans. We find ourselves in a time where, as a free nation, we are allowing judges to revoke people's rights simply because they can. In this episode, Jason Jimenez uncovers and addresses various abuses of power within our judicial system and provides you with intel on action steps to eliminate these injustices.

Are we really ready to cross a new horizon? Overstep a new frontier? The brain has always been one of those things that we've tried to keep safe from harm, but now it seems that some people are willingly allowing others to slip inside... In the hopes of a new reality...a better tomorrow... But will you? Grab your cups and let's find out... *Transcripts Available: englishandcoffee.org *Contact: englishandcoffeepodcast@gmail.com --- Support this podcast: https://podcasters.spotify.com/pod/show/englishandcoffee/support

In this episode of Defending Faith, Family, and Freedom, Gary Bauer discusses the Biden Administration's grotesque and purposeful attack on Easter and, by proxy, the tens of millions of Americans who annually mark this day to remember Christ's death and resurrection. In response, the outrage from Christian leaders and organizations was fast and furious. Bauer quotes Franklin Graham's post on X (formerly Twitter): "'Transgender Day of Visibility.' This once again shows how little respect President Biden and his administration have for God. On the most significant day of the Christian calendar, when the Church around the world celebrates the resurrection of Jesus Christ who died and shed His blood for the sins of mankind, the Biden administration uses this opportunity to flaunt sin, to glorify sin, and to celebrate sin," wrote Graham. As if this outrage wasn't enough, the Biden White House decided it was appropriate to ban religious messages at its annual Easter Egg Roll. Don't even think about decorating your Easter eggs with a cross, kiddies! Graham expressed his sincere concerns about this mess well. "The Bible says, '…they proclaim their sin like Sodom; they do not hide it. Woe to them!'" (Isaiah 3:9). "Judgment is coming. Instead of celebrating sin, we need to confess our sins, repent of our sins, and ask for God's forgiveness," Graham concluded.

In this episode of Defending Faith, Family, and Freedom, Gary Bauer discusses the Biden Administration's grotesque and purposeful attack on Easter and, by proxy, the tens of millions of Americans who annually mark this day to remember Christ's death and resurrection. In response, the outrage from Christian leaders and organizations was fast and furious. Bauer quotes Franklin Graham's post on X (formerly Twitter): "'Transgender Day of Visibility.' This once again shows how little respect President Biden and his administration have for God. On the most significant day of the Christian calendar, when the Church around the world celebrates the resurrection of Jesus Christ who died and shed His blood for the sins of mankind, the Biden administration uses this opportunity to flaunt sin, to glorify sin, and to celebrate sin," wrote Graham. As if this outrage wasn't enough, the Biden White House decided it was appropriate to ban religious messages at its annual Easter Egg Roll. Don't even think about decorating your Easter eggs with a cross, kiddies! Graham expressed his sincere concerns about this mess well. "The Bible says, '…they proclaim their sin like Sodom; they do not hide it. Woe to them!'" (Isaiah 3:9). "Judgment is coming. Instead of celebrating sin, we need to confess our sins, repent of our sins, and ask for God's forgiveness," Graham concluded.

Did you know there are three types of play that children should experience each day? Join Cindy and Alison for a discussion about how to include spontaneous, guided, and teacher/adult-directed play in each early learner's day.

Do the children really need your help, or should we let them try for longer? Do we step in, or should we let them figure it out? Cindy and Alison discuss these questions and more as they ponder when to step into children's activities and attempts at independence.

In this riveting Red Card episode of the Synergy Practice Podcast, we delve into a cautionary tale of construction woes as a contractor's zeal leads to over-drilling in an Oral Surgeon's build-out project. Host [Host's Name] is joined by industry experts and legal advisors to dissect the complexities of this unfortunate scenario and provide invaluable insights into mitigating such risks.  Listeners will uncover the repercussions of the contractor's misstep, from structural compromises to financial ramifications, and learn essential strategies for preempting similar crises in their own projects. Through candid discussions and real-life examples, the episode offers a sobering reminder of the importance of clear communication, meticulous oversight, and adherence to contractual agreements in construction endeavors.  Join us for a compelling exploration of the pitfalls that can arise when contractors overstep their boundaries, and discover proactive measures to safeguard your projects from costly setbacks. Tune in to the Synergy Practice Podcast's Red Card episode, "Construction Conundrum: When Contractors Overstep Boundaries," for expert guidance and actionable advice that could save you from potential headaches down the line.

Boundaries! What are they? Why are they Important? Why is it necessary to identify them? And, How to share your Boundaries with others! Are you tired of feeling overwhelmed, stressed, or taken advantage of in your relationships? Are you yearning for healthier connections that leave you feeling empowered and supported? Well, you're in the right place! In this series, we will share insights that are key to cultivating flourishing relationships and owning your well-being. Join T.E.A.M Outlaw in this uplifting podcast as we explore the incredible power of boundaries and why they're your ticket to a more fulfilled and balanced life. --- Send in a voice message: https://podcasters.spotify.com/pod/show/shinethegrind/message Support this podcast: https://podcasters.spotify.com/pod/show/shinethegrind/support

Mother Miriam Live - September 22, 2023 Continuing with Bishop Strickland's most recent pastoral letter I'm feeling torn between my Jewish heritage and my desire to become Catholic. Can you help? Providing counsel to a wife who feels that she may have overstepped her role

Alex Palou wins another Indy Car title all while having additional challenges going on with his ordeal with McLaren Racing. It seemed like Alex was about to become part of what would have been a three headed monster including Lando & PIastri. But, Ganassi Racing had their ducks in a row. Alex and McLaren management entered into a deal that would be frowned upon. Can you blame McLaren?

Rohkem kui kolm aastat tagasi käis Marten Palu Pärnu GameCanist rääkimas Overstepist. Nüüdseks aga on juhtunud ühtteist ja kogu mäng on saanud uue mootori, välimuse ja nime ning GameCanil on ambitsioonid teha Pärnust Baltikumi mängutööstuse keskus. Aga idee segada omavahel kokku Tony Hawk'ilik trikitamine ja tulistamine säilib, ning uue nimega Contenders: Arena ootab Steamis proovijaid https://store.steampowered.com/app/2445510/Contenders_Arena/ Saade salvestatud originaalis ka Covidi kõrghetkel, 2020 mais, seega see varjutab hoogsalt ka kogu uudisteosa ja muud saadet, mis praeguseks huvitav ajakapsel. Uued saated tagasi juba Augustis.  Kogu Puhata ja Mängida arhiivi leiad siit: http://www.puhatajamängida.ee/arhiiv

2731: Pushing Back Against The EPA Overstep

Sometimes school officials don't understand the homeschool law in their state, misinterpret the meaning, or intentionally try to overreach their authority—as was recently the case in a Kentucky school district. In this episode, Tj Schmidt (HSLDA Staff Attorney) joins Jim Mason (HSLDA President) to give a rundown of what happened in this particular county and how HSLDA advocated for local homeschool families. Tj and Jim also discuss how some situations involving only one family can actually impact many other homeschool families—which is why it's important to stay vigilant! “I think the beauty of the homeschooling movement is that you're able to develop that educational program that's best for your child, for your family. And it often doesn't look exactly like the public school. And so many times these school officials have the impression that if you're not doing what they're doing, then you're not educating your child.” – Tj Schmidt

Boundaries are established for you not anyone else.  When you hold those boundaries, other people can NOT overstep them but often they will continue to try.  This is a normal response when they have not established their own boundaries.   To protect your peace you may have to distance and disengage from people who continue to not respect your boundaries regardless of bow badly you want them in your life.   You must ask yourself if your peace is more important then their comfort.  You are allowed to mourn the idea of that relationship but do NOT hold on and lower your boundaries in hopes they just "get it" Join The Patreon For A Bonus Episode Each Week!  www.patreon.com/thepositivityxperience Socials, Services & Website www.thepositivityxperience.com  

In this episode I discuss the essential issue that just doing an act is NOT a crime. You have to have bad intentions. But all of that has been lost ON PURPOSE so that govt can just throw you in a cage for whatever is says. If you like The Quash you should support it. Go to patreon.com/theQuash and become a member. You get way more content and access to my entire library of hundreds of shows. AND you put skin in the game to try and fix this insanity. The Quash comes out on Sundays with a bonus show on some Thursdays. AH episodes have more harsh material. You can follow me I'm no longer Legalman@USlawReview. I have had to change to Legalman@UScrimeReview. You can join my telegram channel LegalmanTheQuash. You can read my stuff at my blog thetruthaboutthelaw.com

Welcome to The Chopping Block! Crypto insiders Haseeb Qureshi, Tom Schmidt, and Tarun Chitra chop it up about the latest news in the digital asset industry. In this episode, Laura Shin, host of Unchained and author of The Cryptopians, also joined the conversation.    Show topics: What Tornado Cash is and why it got sanctioned by the OFAC The difference between Tornado Cash and blender.io  Whether privacy is dead as a category and whether regulators are going after it How these sanctions have a negative impact on the funding of privacy projects How people within the industry can have different points of view, even when they understand the technology Whether the ban of Tornado Cash only means that malicious groups will just go and use other protocols Why regulation by enforcement sucks The asymmetry between the government's sanction and the effort needed to push it back. What changes after the Merge for ETH in terms of centralization Whether some MEV solutions make Ethereum more centralized Why MEV is intrinsic to blockchains and whether it is impossible to get rid of it Why Proposer-Builder Separation is helpful for the network Whether MEV is illegal and the plausibility of major exchanges not extracting MEV Why Facebook has an MEV extraction business model, according to Tarun How some NFT exchanges are not enforcing royalties What Sudoswap is and how it works How the royalties were there to bootstrap the supply side of NFTs Why Tarun thinks music NFTs will never happen The economic reasoning around royalties The differences between NFT marketplaces like OpenSea and Magic Eden Whether NFTs have a real-world use How Dragonfly's acquisition of Metastable brought Laura some old memories Hosts Haseeb Qureshi, managing partner at Dragonfly Capital https://twitter.com/hosseeb Tom Schmidt, general partner at Dragonfly Capital https://twitter.com/tomhschmidt Tarun Chitra, managing partner at Robot Ventures https://twitter.com/tarunchitra    Laura Twitter: https://twitter.com/laurashin Episode Links   Tornado Cash Treasury Press release:  https://home.treasury.gov/news/press-releases/jy0916#:~:text=WASHINGTON%20%E2%80%93%20Today%2C%20the%20U.S.%20Department,since%20its%20creation%20in%202019 Developer arrested: https://www.fiod.nl/arrest-of-suspected-developer-of-tornado-cash/ Coin Center's article authored by Jerry Brito and Peter Van Valkenburgh: https://www.coincenter.org/u-s-treasury-sanction-of-privacy-tools-places-sweeping-restrictions-on-all-americans/ Second Coin Center's article authored by Jerry Brito and Peter Van Valkenburgh: https://www.coincenter.org/analysis-what-is-and-what-is-not-a-sanctionable-entity-in-the-tornado-cash-case/ Coin Center may challenge the US Treasury's decision to sanction Tornado Cash: https://decrypt.co/107475/coin-center-tornado-cash-ban-court Circle freezes USDC in sanctioned wallets: https://www.theblock.co/post/162172/circle-freezes-usdc-funds-in-tornado-cashs-us-treasury-sanctioned-wallets  Crypto exchange dYdX blocked accounts that received funds from Tornado Cash: https://www.coindesk.com/business/2022/08/11/crypto-exchange-dydx-blocked-accounts-that-received-even-small-amounts-from-tornado-cash/ The possibility of forking Tornado Cash: https://www.coindesk.com/tech/2022/08/10/cloning-tornado-cash-would-be-easy-but-risky/ What the sanctions mean for privacy coins: https://www.coindesk.com/layer2/2022/08/09/what-the-tornado-cash-sanction-means-for-privacy-coins/ Tornado Cash laundered $1.5 billion, according to Elliptic: https://hub.elliptic.co/analysis/tornado-cash-mixer-sanctioned-after-laundering-over-1-5-billion/ Celebrities get Dusted: https://decrypt.co/es/107090/tornado-cash-dusts-public-wallets-jimmy-fallon-brian-armstrong-steve-aoki-logan-paul Secretary of State deletes tweet: https://www.coindesk.com/policy/2022/08/08/us-secretary-of-state-tweets-deletes-claim-that-crypto-mixer-tornado-cash-is-north-korea-sponsored/ Previous Coverage of Unchained: Tornado Cash Sanctioned. Did the Government Overstep Its Bounds?: https://unchainedpodcast.com/tornado-cash-sanctioned-did-the-government-overstep-its-bounds-ep-384/    MEV What is MEV: https://ethereum.org/en/developers/docs/mev/#:~:text=Maximal%20extractable%20value%20(MEV)%20refers,of%20transactions%20in%20a%20block. Proposer-Builder separation: https://www.alchemy.com/overviews/proposer-builder-separation MEV Boost: https://www.alchemy.com/overviews/mev-boost Flashbots auctions: https://docs.flashbots.net/flashbots-auction/overview   NFTs Why NFT Creators and Collectors Can't Stop Talking About Artist Royalties: https://decrypt.co/107482/why-nft-creators-collectors-artist-royalties NFT Royalties: Why artists love them, and traders don't: https://www.cnbctv18.com/cryptocurrency/nft-royalties-why-artists-love-them-and-traders-dont-14496762.htm  

Jerry Brito, executive director of Coin Center, talks about Tornado Cash, why it was sanctioned, and what this means for privacy in crypto.    Show highlights: what Blender.io is and how it relates to Tornado Cash how hackers have used Tornado Cash to launder money whether the Office of Foreign Assets Control made a mistake, according to Jerry how Americans were affected by the sanctions why Jerry believes OFAC should have done an analysis to estimate how many people would be impacted by its decision whether the sanctions should have been aimed at North Koren wallets and not the protocol whether the sanctions are unconstitutional and whether Coin Center will litigate this how Jerry believes Circle freezing USDC complicated everything what the famous people who received 0.1 ETH from random accounts via Tornado Cash should do  what would happen if someone forked the Tornado Cash code and deployed a copycat smart contract to a new address whether the sanctions signal the beginning of a privacy war on crypto how regulators are applying the same traditional rules with crypto as they use with centralized entities   Thank you to our sponsors!   1inch: https://1inch.io/ Crypto.com: https://crypto.onelink.me/J9Lg/unconfirmedcardearnfeb2021   Jerry Twitter: https://twitter.com/jerrybrito   Tornado Cash Tornado Cash Sanctioned: https://www.coindesk.com/policy/2022/08/08/crypto-mixing-service-tornado-cash-blacklisted-by-us-treasury/ Coin Center's article authored by Jerry Brito and Peter Van Valkenburgh: https://www.coincenter.org/u-s-treasury-sanction-of-privacy-tools-places-sweeping-restrictions-on-all-americans/ Circle freezes USDC in sanctioned wallets: https://www.theblock.co/post/162172/circle-freezes-usdc-funds-in-tornado-cashs-us-treasury-sanctioned-wallets  Crypto exchange dYdX blocked accounts that received funds from Tornado Cash: https://www.coindesk.com/business/2022/08/11/crypto-exchange-dydx-blocked-accounts-that-received-even-small-amounts-from-tornado-cash/ The possibility of forking Tornado Cash: https://www.coindesk.com/tech/2022/08/10/cloning-tornado-cash-would-be-easy-but-risky/ What the sanctions mean for privacy coins: https://www.coindesk.com/layer2/2022/08/09/what-the-tornado-cash-sanction-means-for-privacy-coins/ Tornado Cash laundered $1.5 billion, according to Elliptic: https://hub.elliptic.co/analysis/tornado-cash-mixer-sanctioned-after-laundering-over-1-5-billion/ Celebrities get Dusted: https://decrypt.co/es/107090/tornado-cash-dusts-public-wallets-jimmy-fallon-brian-armstrong-steve-aoki-logan-paul   Hacks linked to Tornado Cash Ronin: https://www.cnbc.com/2022/04/15/ronin-hack-north-korea-linked-to-615-million-crypto-heist-us-says.html Harmony: https://decrypt.co/104138/north-korean-attackers-behind-100m-harmony-hack-report Crypto.com: https://www.wired.com/story/crypto-hack-nso-group-security-news/ Nomad: https://decrypt.co/106459/crypto-bridge-nomad-exploited-190m-frenzied-free-for-all Previous Coverage of Unchained: Will the Nomad Mass Looting Change How Law Enforcement Treats DeFi Hacks?: https://unchainedpodcast.com/will-the-nomad-mass-looting-change-how-law-enforcement-treats-defi-hacks-ep-382/

Hannah and I are tackling some listener questions today about setting boundaries with clients, pushing up against the resistance of success, and detaching the price of your services from your worth as a human being. We also share our favorite time management mindset tips and strategies, and discuss how we've taken a close look at the expectations that we set for ourselves. No matter where you're at in your entrepreneurial journey, our answers to these questions can offer you some guidance to grow in a sustainable and empowering way.    In this episode we talk about: How to get clear and concise with your communication boundaries  Addressing the fear around enforcing boundaries  Why we feel resistance as we create more success  Why we highly recommend The Big Leap by Gay Hendricks Getting to the root of where unworthiness stems from The power of self-awareness  How Hannah takes inventory of her priorities every Sunday and schedules her week  Wanting to look busy vs. actually doing needle-moving work    If you loved today's episode, please share your favorite takeaways or your own systems and processes by screenshotting this episode and tagging us on Instagram!   Click HERE to get your tickets for the Powerhouse Women 2022 event!    Click HERE to check out the Powerhouse Women Behind The Success Stories!    Click HERE to text the word MENTOR to (602) 536-7829 for weekly business + mindset tips delivered straight to your phone!   Not part of the Girl Gang Community yet? Join HERE: Girl Gang Membership CONNECT WITH POWERHOUSE WOMEN Follow Powerhouse Women: @powerhouse_women Follow Lindsey: @llindseyschwartz Follow Hannah: @hannahmwells Visit the Powerhouse Women website: www.powerhousewomen.co Join the PW Community Facebook Group: facebook.com/groups/powerhousewomencommunity EPISODE TIMELINE & DISCUSSION QUESTIONS ( 0:49 ) Welcome back to another episode of Powerhouse Women! Hannah and Lindsey are doing a Q&A episode.  ( 1:23 ) Lindsey and Hannah chat about what's going on behind-the-scenes with the Powerhouse Women event.  ( 2:45 ) Listeners can get tickets and learn more about the event at powerhousewomenevent.com  ( 7:20 ) The first listener question is, “I have a few clients who text, message, and email me beyond what I'm comfortable with. How do you set boundaries for one-on-one coaching clients who overstep?” ( 15:24 ) The second listener question is, “How do you create space, a layered life, and deal with internal resistance when success is happening? ( 19:52 ) The third listener question is, “How would you address knowing that you deserve better, but you're not feeling worthy of better?” ( 24:45 ) The fourth listener question is, “​​How do you level up and create a lasting impact without running yourself ragged?” ( 33:58 ) Hannah reads today's listener review.  ( 35:04 ) Lindsey asks listeners to leave a 5-star rating and written review.