Podcasts about Pop

Pop star Billie Eilish recently ran her mouth about "stolen land" at the 68th Annual Grammy Awards. Our rebel host, Mike Slater, has some pointed words in response to her silly comments and you'll want to hear them!Following that opener, Slater chats with Bob Price, Senior Political News Contributor for Breitbart Texas, about how a Democrat, Taylor Rehmet, won a special election for a state senate seat in Texas and if this means that Republicans are doomed in the 2026 Midterm Elections. Don't miss this one! Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

✨Start Your Dream Paper Product Business! ✨ Join my 5-Day Print Your Thing Challenge! https://www.dreamprinting.co/challenge Ready to learn how one woman turned a personal faith practice into a beautiful, scripture-filled planner business? Today I am teaching what it really looks like to start a planner business from the heart, how Kendra used the Word of the Year method to guide her product, and how Print School helped her bring it to life!   Get your own PLANS TO PROSPER PLANNER HERE: https://www.theencouragementcollective.com/   About me: I am Polly Payne, the CEO and founder of Horacio Printing. I have sold more than 60,000 Dream Planners around the world along with bible studies and journals. I now help other dreamers do the same, which is why I created Print School. Have a question? Comment below and let's chat! YOUR NEXT STEPS: ✨ Take My 5-Day Print Challenge: https://www.dreamprinting.co/challenge

On our last REWIND episode, we're taking a look back at probably our most downloaded episode of all time! Pop culture podcast royalty, Nick "Maso" Mason and James "Mr. Sunday Movies" Clement of the Weekly Planet take an esteemed tour of THE LAST VIDEO STORE. A journey through cinema that is less a Caravan of Garbage and more like a Battle for Endorphins because this episode is a pleasurable experience for the brain. Pick up tickets to Alexei's comedy festival tour of his new show VHS in 2026 (https://comedy.com.au/tour/alexei-toliopoulos/) Follow ALEXEI TOLIOPOULOS on Letterboxd (https://letterboxd.com/thisisalexei/) for all the rental combo lists. Hit up the Last Video Store on instagram (https://www.instagram.com/lastvideostorebetoota/) for all of our guests picks.

Berta Moreno is a Grammy nominated, multi-award winning jazz saxophonist and composer from Madrid, Spain. Her music combines contemporary jazz, Latin, African and Soul. She's performed at major venues including Carnegie Hall, Lincoln Center, Birdland, Dizzy's, and the North Sea Jazz Festival. She has shared the stage with artists like Dee Dee Bridgewater, Regina Carter, John Patitucci and Steve Gadd. And She's part of the multi-Grammy Award winning "Afro-Latin Jazz Orchestra," directed by Arturo O'Farrill. My featured song is “Mi Cachimber”, my recent single. Spotify link.—-----------------------------------------------------------The Follow Your Dream Podcast:Top 1% of all podcasts with Listeners in 200 countries!Click here for All Episodes Click here for Guest List Click here for Guest Groupings Click here for Guest TestimonialsClick here to Subscribe Click here to receive our Email UpdatesClick here to Rate and Review the podcast—----------------------------------------CONNECT WITH BERTA:www.bertamoreno.com—----------------------------------------ROBERT'S LATEST RELEASE:“MA PETITE FLEUR STRING QUARTET” is Robert's latest release. It transforms his jazz ballad into a lush classical string quartet piece. Praised by a host of classical music stars.CLICK HERE FOR YOUTUBE LINKCLICK HERE FOR ALL LINKS—---------------------------------------ROBERT'S RECENT SINGLE“MI CACHIMBER” is Robert's recent single. It's Robert's tribute to his father who played the trumpet and loved Latin music.. Featuring world class guest artists Benny Benack III and Dave Smith on flugelhornCLICK HERE FOR YOUTUBE LINKCLICK HERE FOR ALL LINKS—--------------------------------------ROBERT'S LATEST ALBUM:“WHAT'S UP!” is Robert's latest compilation album. Featuring 10 of his recent singles including all the ones listed below. Instrumentals and vocals. Jazz, Rock, Pop and Fusion. “My best work so far. (Robert)”CLICK HERE FOR THE OFFICIAL VIDEOCLICK HERE FOR ALL LINKS—----------------------------------------Audio production:Jimmy RavenscroftKymera Films Connect with the Follow Your Dream Podcast:Website - www.followyourdreampodcast.comEmail Robert - robert@followyourdreampodcast.com Follow Robert's band, Project Grand Slam, and his music:Website - www.projectgrandslam.comYouTubeSpotify MusicApple MusicEmail - pgs@projectgrandslam.com  

Use my code for 10% off your next SeatGeek order*: https://seatgeek.onelink.me/RrnK/LOGAN10 Sponsored by SeatGeek. *Restrictions apply. Max $25 discountWWE Hall of Famers Nikki & Brie (Bella Twins) join the boys to discuss BEATING Rhea Ripley & Iyo Sky for tag-team championship, ex-fiancé John Cena's last match, Brie's return POP at Royal Rumble, giving birth on camera, taking slams from Ronda Rousey, Bad Bunny wearing a dress at the Super Bowl, Nikki slapping Brie

Linktree: ⁠https://linktr.ee/Analytic⁠Join The Normandy For Additional Bonus Audio And Visual Content For All Things Nme+! Join Here: ⁠https://ow.ly/msoH50WCu0K⁠In this segment of Notorious Mass Effect, Analytic Dreamz reacts to the newly released official trailer for Michael (2026), the highly anticipated biographical drama about the King of Pop, Michael Jackson. Directed by Antoine Fuqua and distributed by Lionsgate, the film stars Jaafar Jackson—Michael's real-life nephew—in his feature debut as the iconic artist. The trailer showcases Jaafar's transformative performance, capturing Michael's journey from his childhood stardom with the Jackson 5, through family challenges including his father Joe Jackson (played by Colman Domingo), to his rise as the world's greatest entertainer.Featuring a star-studded cast including Nia Long as Katherine Jackson, Miles Teller, Laura Harrier, and more, the biopic promises a riveting, honest portrayal of Michael's brilliant yet complicated life, highlighting his creative genius, relentless ambition, and legendary music moments. With glimpses of electrifying dance sequences and emotional depth, the trailer has sparked massive excitement ahead of its theatrical and IMAX release on April 24, 2026.Analytic Dreamz breaks down the trailer's key highlights, Jaafar's uncanny resemblance and talent, the film's tone, and what it means for fans of Michael Jackson's legacy. This long-awaited project delivers chills and hype—don't miss this deep dive into one of 2026's biggest cinematic events. Tune in as Analytic Dreamz gives his unfiltered reaction to the moonwalking magic. Support this podcast at — https://redcircle.com/analytic-dreamz-notorious-mass-effect/donationsPrivacy & Opt-Out: https://redcircle.com/privacy

This episode was recorded live from the Sempertex International Balloon Convention, where once again, I sat down with Elisabeth of Pop of Color (Arizona). This is her third time on the podcast, but our first time recording face-to-face!  We chat about organic balloons, how this style has earned its place in the industry and what it really looks like to run a profitable home-based balloon business without chasing every trend or install. We cover: pricing based on your market (not competition) setting real profit goals how she structures her prep and install days the client process she refuses to give up, because it's such a game changer for repeat business.  This conversation is honest, refreshing and full of all sorts of practical takeaways, especially if you want to make good money without building a massive operation. In the UGlu Hotline, hear one listener's tip for researching a new balloon color on Instagram.   Unlock three free bonus episodes!    RESOURCES MENTIONED: Havin' A Party Wholesale (save 5% on orders $200+ with code PODCAST) Courtney Lynette Creative Co. (mention the podcast for $100 off!)  UGlu by Pro Tapes (save 5% on orders $200+ at Havin' A Party with code PODCAST)  DM @thebrightballoon on Instagram to ask a question or leave advice for the UGlu Hotline! 2026 Bright Balloon Planner  @popofcoloraz  - - - - On the Bright Side Apple | Patreon Join the Bright Balloon email list  The Bright Balloon on YouTube 

Food and beverage does more than fill seats — it creates memories, reasons to return, and stories guests take home. That's the focus of this episode of #NoVacancyNews, filmed across Resorts World Las Vegas. I'm joined by Josef Wagner, Senior Vice President of Food & Beverage at Resorts World Las Vegas, for a walk-and-talk look at how a modern integrated resort uses F&B to drive engagement beyond gaming. Josef shares how Resorts World approaches pop-ups, immersive lounges, celebrity chef partnerships, and venue flexibility — all with the goal of giving guests something new to experience every visit. From rooftop mixology activations to food hall experimentation and live entertainment integration, this conversation shows how F&B becomes a strategic growth engine, not just an amenity. What stood out to me is how intentionally the team tests ideas before locking them in. Pop-ups act as real-time focus groups, allowing the guest — not a spreadsheet — to decide what stays. We cover:

In this episode, we continue our deep dive into the lyrics of "Nueva York" by Bad Bunny with Puerto Rican linguist Adriana Lopez.In Part 2, we explore the heavy cultural references in the song—from Dominican rap anthems to Puerto Rican boxing legends—and discuss the controversy surrounding Forbes naming Bad Bunny the "King of Pop." You'll also learn key vocabulary distinctions and cultural nuances between island life and city life.What You'll Learn in This Episode:The meaning of 7 Puerto Rican Spanish words & phrases used in the song, like está buena, las gatas, and sacarla del estadio

Alison is joined by Dr. Sage Breslin, a licensed psychologist and certified coach from New Jersey. With a unique breadth of certification across 44 states, Dr. Breslin offers a profound perspective on navigating toxic relationships, particularly for high-achieving women. As they embark on this important conversation, they delve into the complexities of managing relationships marked by narcissistic behavior and how these dynamics can significantly impact personal well-being.They kick off the discussion exploring a pervasive issue that resonates with many: the struggle to disentangle ourselves from toxic relationships often characterized by narcissism. Dr. Breslin shares her personal story, illustrating the weight of such relationships, notably her own experiences leading up to a diagnosis of multiple myeloma amidst overwhelming stress from her past marriage.In defining what constitutes the "narcissist tag," Dr. Breslin emphasizes that it extends beyond just narcissists to include individuals with sociopathic traits and those with low-functioning borderline personality disorder—individuals who lack a functional sense of self. These relationships often leave the victims feeling drained and devoid of their own identity, as the emotional manipulation becomes a core aspect of their daily lives.Dr. Breslin provides valuable insights into how these toxic relationships manifest and the psychological mechanisms at play, including manipulative behaviors and techniques that make breaking free even more challenging. Throughout their conversation, Dr. Breslin touches upon critical strategies for those feeling stuck or confused within these interpersonal dynamics. Her three-pronged approach includes first encouraging individuals to create physical and emotional space away from their narcissistic counterparts. Secondly, she highlights the importance of self-connection, urging listeners to surround themselves with reminders of their true selves—objects or people that embody who they were prior to entanglement with their toxic partner. Finally, she insists on the necessity of embracing community, either through support groups or online forums, as healing from such deeply rooted issues often cannot be done in isolation.HIGHLIGHTS:4:10 Personal Journey Through Toxicity7:42 Defining the Narcissist Tag14:19 The Profile of a Target20:11 Strategies for Leaving23:52 Reclaiming Your Identity29:07 Steps for Forward Movementconnect with Dr. BreslinSage Breslin: https://sagebreslin.comThe Rose System: https://www.therosesystem.comSPONSOR:Cellev8Discount code: THEALISONK2024 ALISON'S LINKS:Website | Facebook | Twitter | InstagramGET MY FREE 4 part Pop-up Podcast SeriesJOIN Borderless Hybrid Innovators FB Group

Kendrick & Bad Bunny SWEEP Grammys 2026, Jay Z In Epstein Files, Nicki Lets Barbz Down | CAP 227#badbunny #kendricklamar #grammys Sponsored by: - Dave's Hot Chicken | located in Middletown R.I. “FREE MILKSHAKE W ANY PURCHASE IF YOU WEAR PATS GEAR FEB 5 - 8” CELEBRATE SUPERBOWL PATS WINNING- Mother Earth Wellness | Promo code “ambition10' for 10% off your purchase https://motherearthri.com/ - Big Tony's Pizza bigtonyspizzari.com Mention podcast free slice next 3 weeks (go for Superbowl sunday!)- GRAMMYS RECAP 0:00- BAD BUNNY ON ICE 35:00- Trevor Noah sued? 50:00- CLIPSE SNUBBED? 56:20- EPSTEIN FILES 1:05:00- Grammy Nominated Producer Nick Sarazen stops by 1:34:20- MICHAEL JACKSON TRAILER REACTION 2:40:00- MARKIPLIER IRON LUNG MOVIE 2:52:35- DON TOLIVER ALBUM 2:59:40- NICKI MINAJ goes crazy 3:10:40- mike will vs hit boy, WHO WON 3:24:24- TV shows 3:31:40- Local news 3:35:00https://linktr.ee/clubambitionUNCUT PATREON https://www.patreon.com/ClubAmbitionDISCORD COMMUNITY: https://discord.com/invite/M8Kmha8UqvMERCH: https://clubambition.shopListen To Podcasts: https://podcasters.spotify.com/pod/show/clubambitionWatch Spanish Podcast El Po K: https://www.youtube.com/watch?v=BqOENhDvdQ0&list=PLNukP3hLjNb_ITL34h3Gjue3z9KWiF-px Watch CAP: https://www.youtube.com/watch?v=W4YVeSYZi28&list=PLNukP3hLjNb_zwvsdwqTOGvgBb-_Ym2mL&pp=gAQBiAQBFOLLOW US!Podcast IG: https://www.instagram.com/clubambitionpodcast/Owner/Host/Editor | Victor SOUND: https://www.instagram.com/itsavibe/CAP Co-Host / Producer | Marloon: https://www.instagram.com/imfromthe401/CAP Co-Host | Noel: https://www.instagram.com/noelfrias_/CAP Co-Host | Earlyn: https://www.instagram.com/complex.mindset/El Po K Host | Maestro Vitiko: https://www.instagram.com/vitiko_baez_el_po_k?utm_source=ig_web_button_share_sheet&igsh=ZDNlZDc0MzIxNw==El Po K Co-Host | Locotron: https://www.instagram.com/iambenjaminrd?utm_source=ig_web_button_share_sheet&igsh=ZDNlZDc0MzIxNw==Graphic Designer | Edwin: https://www.instagram.com/edrebels/TikTok: https://www.tiktok.com/@clubambition/Twitter: https://twitter.com/ClubAmbition__/-----------------------------------------------------------Want a promote your music or hire us for marketing?Email us if interested in business! - ClubAmbition401@gmail.com-------------------------------------------------------------RIP: Nipsey, Mac, XXXtentacion, Juice, Pop, Von, DMX, Virgil, Dolph, Takeoff, RHQ, CLARK KENT---------------------------------------------------------------------COPYRIGHT DISCLAIMER ALL RIGHTS BELONG TO THEIR RESPECTIVE OWNERS

In a preview of this week's Pop Pantheon: All Access episode, Louie and Russ dissect last night's Grammy Awards, from the very right (Bad Bunny takes Album of the Year :-)) to the very wrong (Billie Eilish wins Record of the Year!?!?! :-().To hear the rest of the this episode plus receive weekly bonus episodes of Pop Pantheon, gain access to our Discord channel and so much more, subscribe to Pop Pantheon: All Access at the Icon Tier. You can also subscribe for the audio only directly in the Apple Podcasts app.Note for iOS users: Subscribe using your desktop or mobile browser, not the iOS Patreon app, for cheaper rates on Pop Pantheon: All Access.

On the Overthinking It Podcast, we tackle snowstorm-related social media, Alex Honnold's ascent of Taipei 101, and Eliyahu Goldratt's 80s business classic, “The Goal”. Episode 917: Snow is Smooth, Smooth is Fast originally appeared on Overthinking It, the site subjecting the popular culture to a level of scrutiny it probably doesn't deserve. [Latest Posts | Podcast (iTunes Link)]

Amanda Forsyth is a South African born, Canadian raised, Juno award winning, Rock Star cellist. She has been the principal cellist of both The Calgary Philharmonic and Canada's National Arts Centre Orchestras. She has been soloist on international tours with The Royal Philharmonic; English Chamber Orchestra; Seoul Philharmonic and Israel Philharmonic. She's done multiple tours in Australia. In the U.S., she has performed with The Chicago Symphony, Washington National Symphony and many others. She is a founding member of the Zukerman Chamber Players. Her most recent album is with her husband Pinchas Zukerman and the National Arts Centre Orchestra.My featured song is “Tree Of Life” from the album PGS 7 by my band Project Grand Slam. Spotify link.—-----------------------------------------------------------The Follow Your Dream Podcast:Top 1% of all podcasts with Listeners in 200 countries!Click here for All Episodes Click here for Guest List Click here for Guest Groupings Click here for Guest TestimonialsClick here to Subscribe Click here to receive our Email UpdatesClick here to Rate and Review the podcast—----------------------------------------CONNECT WITH AMANDA:www.amandaforsyth.com—----------------------------------------ROBERT'S LATEST RELEASE:“MA PETITE FLEUR STRING QUARTET” is Robert's latest release. It transforms his jazz ballad into a lush classical string quartet piece. Praised by a host of classical music stars.CLICK HERE FOR YOUTUBE LINKCLICK HERE FOR ALL LINKS—---------------------------------------ROBERT'S RECENT SINGLE“MI CACHIMBER” is Robert's recent single. It's Robert's tribute to his father who played the trumpet and loved Latin music.. Featuring world class guest artists Benny Benack III and Dave Smith on flugelhornCLICK HERE FOR YOUTUBE LINKCLICK HERE FOR ALL LINKS—--------------------------------------ROBERT'S LATEST ALBUM:“WHAT'S UP!” is Robert's latest compilation album. Featuring 10 of his recent singles including all the ones listed below. Instrumentals and vocals. Jazz, Rock, Pop and Fusion. “My best work so far. (Robert)”CLICK HERE FOR THE OFFICIAL VIDEOCLICK HERE FOR ALL LINKS—----------------------------------------Audio production:Jimmy RavenscroftKymera Films Connect with the Follow Your Dream Podcast:Website - www.followyourdreampodcast.comEmail Robert - robert@followyourdreampodcast.com Follow Robert's band, Project Grand Slam, and his music:Website - www.projectgrandslam.comYouTubeSpotify MusicApple MusicEmail - pgs@projectgrandslam.com  

Should you ask your partner to quit drinking just because you have? Or could that actually make things worse?In this episode of Sober Awkward, Vic explores why telling the people you love to give up booze can backfire, and why quietly showing them what sobriety looks like is often far more powerful. From awkward dinner tables to partners who still drink, Vic talks honestly about support, resentment, boundaries, and why influence beats control every time.Inspired by a Real Housewives of Beverly Hills binge on a long-haul flight (purely for research), Vic unpacks how normalised alcohol is, how invisible the sober struggle can feel, and why “I don't have a problem” is often more complicated than it sounds.Vic is also joined by her husband John, who shares why he eventually chose to quit drinking himself, not because he was asked to, but because he watched sobriety change the person he loved. Together they talk about support, safety, curiosity, and how relationships can evolve when alcohol is taken out of the equation.This episode is for anyone navigating sobriety alongside partners, friends, or family who still drink, and for anyone learning how to protect their peace without nagging, lecturing, or explaining themselves to death.Pop the kettle on.Sometimes the most powerful thing you can do is show them, not tell them.

The Doctor fields the Academy debate team as the future of the Klingons hangs in the balance. Matt and Pete argue over episode 4, “Vox in Excelso.”Thanks as always to everyone who supports the podcast by visiting Patreon.com/PhantasticGeek.Share your feedback by emailing PhantasticGeek@gmail.com, commenting at PhantasticGeek.com, or tweeting @PhantasticGeek.MP3

Who is Wonder Man? And why is Wonder Man? PhantasticGeek.com's Pete and Matt dive into the first half of this decidedly different Marvel Studios offering.Thanks as always to everyone who supports the podcast by visiting Patreon.com/PhantasticGeek.Share your feedback by emailing PhantasticGeek@gmail.com, commenting at PhantasticGeek.com, or tweeting @PhantasticGeek. You can also find us on Threads @PhantasticGeek.MP3

Air Week: February 2-8, 2026 1956: Jukebox Rhythm Review, Pt. 1 This week, we journey back 70 years as the “Juke In The Back” puts the ol’ Rockola Jukebox front and center and we present part 1 of a 2 part feature on the biggest jukebox jivers from 1956. It was the first full year of Rock n’ Roll Music crossing over from its Rhythm & Blues roots into mainstream Pop Culture. The line between R&B and Pop was getting more and more blurred, but there were still many records that Black audiences were dancing and romancing to, that were not heard at all by White audiences. We’ll hear a few of those on this week’s program from big artists such as Muddy Waters, Ruth Brown and Little Walter. We’ll also dig on some certified crossover hits from Chuck Berry, The El Dorados, The Platters and The Teenagers Featuring Frankie Lymon. So grab a nickel, grab a dime and let’s make some time with the top jukebox spinners from the first half of 1956 on this week’s Jukebox Rhythm Review with host Matt The Cat. LISTEN BELOW

Can Christians remain in politics without losing their salvation (not to mention minds)? This week, Steve and the gang discuss a new approach to our national pastime with author and […] The post Denise Gitsham | Do You Hate Politics? | Steve Brown, Etc. appeared first on Key Life.

Barry Bergman has been a key music industry figure over a long career including management, publishing, and advocacy. He played a key role in launching the careers of AC/DC, Meat Loaf and John Paul Young. He's published over 400 songs that were recorded by artists like Cher, Michael Bolton, KISS and Joan Jett. Recently he was the Music Supervisor for the Documentary “Queen Mimi” by Yaniv Rokah. And he was a founding member of the Music Managers Forum U.S. and the musicFirst Coalition. My featured song is “Hollywood” from the album The PGS Experience. Spotify link.—-----------------------------------------------------------The Follow Your Dream Podcast:Top 1% of all podcasts with Listeners in 200 countries!Click here for All Episodes Click here for Guest List Click here for Guest Groupings Click here for Guest TestimonialsClick here to Subscribe Click here to receive our Email UpdatesClick here to Rate and Review the podcast—----------------------------------------CONNECT WITH BARRY:www.barrybergman.com—----------------------------------------ROBERT'S LATEST RELEASE:“MA PETITE FLEUR STRING QUARTET” is Robert's latest release. It transforms his jazz ballad into a lush classical string quartet piece. Praised by a host of classical music stars.CLICK HERE FOR YOUTUBE LINKCLICK HERE FOR ALL LINKS—---------------------------------------ROBERT'S RECENT SINGLE“MI CACHIMBER” is Robert's recent single. It's Robert's tribute to his father who played the trumpet and loved Latin music.. Featuring world class guest artists Benny Benack III and Dave Smith on flugelhornCLICK HERE FOR YOUTUBE LINKCLICK HERE FOR ALL LINKS—--------------------------------------ROBERT'S LATEST ALBUM:“WHAT'S UP!” is Robert's latest compilation album. Featuring 10 of his recent singles including all the ones listed below. Instrumentals and vocals. Jazz, Rock, Pop and Fusion. “My best work so far. (Robert)”CLICK HERE FOR THE OFFICIAL VIDEOCLICK HERE FOR ALL LINKS—----------------------------------------Audio production:Jimmy RavenscroftKymera Films Connect with the Follow Your Dream Podcast:Website - www.followyourdreampodcast.comEmail Robert - robert@followyourdreampodcast.com Follow Robert's band, Project Grand Slam, and his music:Website - www.projectgrandslam.comYouTubeSpotify MusicApple MusicEmail - pgs@projectgrandslam.com  

The My So-Called Life rewatch continues! Greta Johnsen and Kristin Meinzer discuss episodes 3 and 4 with Jason Concepcion. They talk about the devastating quaintness of a school gun violence episode from the ‘90s, whether Graham is a good dad, and Sharon and Rayanne's burgeoning … friendship? Plus, Jason calls for MORE JORDAN CATALANO, Greta becomes an accidental Graham apologist, and Kristen questions Brian's role in the gossip mill. See Privacy Policy at https://art19.com/privacy and California Privacy Notice at https://art19.com/privacy#do-not-sell-my-info.

Paige Oxley join Trending with Timmerie: Episode Guide This young millennial woman went to mass daily for 9 months and it changed her life. It can change yours too. (1:19) Is surrogacy just another way to grow a family or a ‘safe way’? Pop singer Meghan Trainor recently received backlash when announcing a new baby via surrogate. (29:05) Surrogacy risks for the baby. (42:41) Question on how to find a special doctor to address hormone imbalance. (49:41) Resources mentioned: Center for Bioethics and Culture study found surrogates were significantly more likely to experience https://digitalcommons.uri.edu/cgi/viewcontent.cgi?article=1311&context=dignity An American Society for Reproductive Medicine study on surrogacy https://www.fertstert.org/article/S0015-0282%2817%2931941-6/fulltext Surrogacy abuse in Los Angelus https://relevantradio.com/2026/01/the-business-of-child-exploitation/ Resources for finding a NAPRO doctor Fertility care find a NaPro doctor https://fertilitycare.org/find-a-mc NaPro Telemedicine https://naturalwomanhood.org/find-a-doctor/telehealth/ My Catholic Doctor to find a NaPro physician https://mycatholicdoctor.com/ You can call for a NaPro physician https://saintpaulvi.com/ Mystical Rose Dr. Theresa Stigen https://www.mysticalroseobgyn.com/ Dr. Tammy Mahaney at Bella Primary Care in SF https://bellaprimarycare.org/ Some Obria clinics have NaPro doctors https://obria.org/our-clinics/

Mark Dover is a Grammy winning clarinetist and a member of Imani Winds. But like more and more artists these days Mark moves in many musical circles. Yes he's been a soloist with the Atlanta, Baltimore, and Albany Symphonies, and the American Composers Orchestra. He's also a member of the chamber ensemble yMusic. He's performed at venues including Carnegie Hall, Madison Square Garden, the Kennedy Center and the Metropolitan Museum of Art. But he's also performed with the Knights, a very adventurous ensemble. And he also plays improvisational music too including with Vulfpeck, one of my favorite bands that includes guitarist Cory Wong, a previous guest on this podcast.My featured song is my recent single called “Moon Shot”. Spotify link.—-----------------------------------------------------------The Follow Your Dream Podcast:Top 1% of all podcasts with Listeners in 200 countries!Click here for All Episodes Click here for Guest List Click here for Guest Groupings Click here for Guest TestimonialsClick here to Subscribe Click here to receive our Email UpdatesClick here to Rate and Review the podcast—----------------------------------------CONNECT WITH MARK:www.markdovermusic.com—----------------------------------------ROBERT'S LATEST RELEASE:“MA PETITE FLEUR STRING QUARTET” is Robert's latest release. It transforms his jazz ballad into a lush classical string quartet piece. Praised by a host of classical music stars.CLICK HERE FOR YOUTUBE LINKCLICK HERE FOR ALL LINKS—---------------------------------------ROBERT'S RECENT SINGLE“MI CACHIMBER” is Robert's recent single. It's Robert's tribute to his father who played the trumpet and loved Latin music.. Featuring world class guest artists Benny Benack III and Dave Smith on flugelhornCLICK HERE FOR YOUTUBE LINKCLICK HERE FOR ALL LINKS—--------------------------------------ROBERT'S LATEST ALBUM:“WHAT'S UP!” is Robert's latest compilation album. Featuring 10 of his recent singles including all the ones listed below. Instrumentals and vocals. Jazz, Rock, Pop and Fusion. “My best work so far. (Robert)”CLICK HERE FOR THE OFFICIAL VIDEOCLICK HERE FOR ALL LINKS—----------------------------------------Audio production:Jimmy RavenscroftKymera Films Connect with the Follow Your Dream Podcast:Website - www.followyourdreampodcast.comEmail Robert - robert@followyourdreampodcast.com Follow Robert's band, Project Grand Slam, and his music:Website - www.projectgrandslam.comYouTubeSpotify MusicApple MusicEmail - pgs@projectgrandslam.com  

THIS WEEK is packed! Pokemon, Shrek, Smart Plan, and maybe a new theme?? LEGO keeps us on our toes, in Crocs no less (BLAH!) But, we have a lot to catch up on this week so stick around for this week's Bricking LEGO News!FOLLOW my YouTube channel: Back 2 BrickSet Review: 31212 The Milky Way GalaxyRebrickable Review: Radiator Springs Racers Ride Vehicle by __tm31__Smart Play LanguageSauron's HelmetLegoland Castle2x Insiders PointsClassic airplaneStar Wars Smart Play setsDC-3 aircraftCrocs setNew theme??Restaurants of the worldNinajgo Dark IslandWorld Cup Trophy lovePokemon rumorsPenguins in LoveFebruary shopping list100 years of Winnie the PoohBotanical spring setsup-scale AstronautLondon busOrigin of the Smart Brick - YouTubevalentine's day make-and-takeFerrari F2004 & Michael SchumacherShrek!Pokemon big boxFootall (soccer) ball setworking LEGO switch pro controllerLEGO store upgradeBye bye DREAMZZzWorking LEGO typewriter - YouTubeThank you, Patrons! - Bellefonte Bricks Studio, Jimmy Tucker, David, Paul Snellen, Lee Jackson, Pop's Block Shop, Steve Miles, David Support the showSee some of the designs I've built - REBRICKABLE.COMHead over to Back2brick.com for links to the latest LEGO set discounts!Support the podcast through our affiliate links AND join the Back 2 Brick Patreon!Have a question? Want to be a guest? Send me a message!backtobrick@gmail.comBack 2 Brick Podcast is not an affiliate nor endorsed by the LEGO Group.LEGO, the LEGO logo, the Minifigure, and the Brick and Knob configurations are trademarks of the LEGO Group of Companies. ©2025 The LEGO Group.

This week Heidi Merrill stopped by the studio and had a great chat with us about her life as a Country Music Singer, how she came to it through her modelling, and her new single! Heidi Merrill can be found at the following links: Instagram: https://www.instagram.com/heidimerrill Enjoy their music on Spotify, or you can find them on the new 561 Music Playlist we created of various local artists that we will be continually updating. on Spotify: https://open.spotify.com/artist/4UFYFJ17ucube2anqA9UIH 561 Music Playlist: https://open.spotify.com/playlist/7y2i0AgJTGRMtxMADgZ7AZ?si=Zp77sq_BTue_wWTDouxH2g 561 Music Links: Facebook: https://www.facebook.com/561musicpodcast Instagram: https://www.instagram.com/561musicpodcast Twitter: https://twitter.com/561musicpodcast YouTube: https://www.youtube.com/c/561musicpodcast A huge thank you to our sponsors this week. JUPITER INLET BOAT RENTALS Jupiter Inlet Boat Rentals is Palm Beach County's Premier Boat Rental Company and Boat Rental Club. As an alternative to boat ownership, our membership club ranks number #1 in boat quality, availability and customer satisfaction. OASIS ROOT COFFEE AND KAVA LOUNGE Oasis Root Coffee and Kava Lounge in Jupiter is a fun, relaxing place to come by drink kava, java, or tea, and hang out… South Pacific Style! Open daily from 8am-1am. Located at 185 E. Indiantown Rd., Suite 111, Jupiter, FL 33477. 561 MUSIC SCHOOL AND STUDIO Thank you to Justin and 561 MUSIC SCHOOL AND STUDIO for all they do to make our podcasts as professional as possible. If you are looking to do a podcast, record an album, do a live stream, or anything of that type, Live Music Community is the place to go. 561 MUSIC SCHOOL AND STUDIO is also a music school that takes it up a notch by not only teaching the foundations of music theory and songs on instruments and vocals but also teaches the students the full band experience. They team your child up with like-minded individuals who then go on to play shows, do live streams, and learn the dos and don'ts of being in a successful working band. You can find them online at https://www.561musicstudio.com and on Facebook and Instagram. 561 Music Podcast was recorded by our producer Justin Hucker at 561 Music School and Studio, which offers podcasting, video production, live stream, music lessons, recording and so much more. Check them out and take a virtual studio tour here: Thank you to Justin and 561 MUSIC SCHOOL AND STUDIO for all they do to make our podcasts as professional as possible. If you are looking to do a podcast, record an album, do a live stream, or anything of that type, Live Music Community is the place to go. 561 MUSIC SCHOOL AND STUDIO is also a music school that takes it up a notch by not only teaching the foundations of music theory and songs on instruments and vocals but also teaches the students the full band experience. They team your child up with like-minded individuals who then go on to play shows, do live streams, and learn the dos and don'ts of being in a successful working band. You can find them online at https://www.561musicstudio.com and on Facebook and Instagram.Special Guest: Heidi Merrill.

POP 3: We start with DJ Fat Tony finally speaking out after his appearance on This Morning, breaking down what he says really happened during the now-viral Marc Anthony performance involving Brooklyn Beckham, Nicola Peltz, and Victoria Beckham, including the moment that reportedly left Nicola in tears and why the word “inappropriate” has become the center of the conversation. Then we head to the castle for a deep dive into The Traitors, unpacking the increasingly tense Colton Underwood vs. Lisa Rinna showdown, that uncomfortable library moment, Rob's strategic sweating, and why Ron Funches absolutely came from the top ropes at the round table. And finally, we break down the upcoming Netflix documentary Reality Check: Inside America's Next Top Model, where Tyra Banks reflects on the legacy, criticism, and missteps of America's Next Top Model.DEEP DIVE: Carl Radke joins Morgan's Pop Talks for an unfiltered, honest conversation. We talk Summer House Season 10, Soft Bar, his new memoir Cake Eater, and everything in between. Carl opens up about where things stand with Lindsay Hubbard, why tough love has been necessary with Kyle Cooke, and gives an update on his relationship with Venita Aspen. He also names Amanda Batula as his MVP of Season 10 and shares why he finally feels comfortable in his own skin, in his sobriety, and ready to step into the next chapter as the real Carl.Join The Patreonwww.patreon.com/MorgansPopTalksWatch on YouTubehttps://www.youtube.com/@morganptalks

From Beyoncé to Sophie, Jai Paul, Kelly Clarkson, Aaliyah, Nelly, Carly Rae Jepsen, and more, Brittany Spanos and Jason P. Frank join DJ Louie to countdown each of their Top 20 pop songs of the last quarter century . Listen to a playlist of our picks hereGet tickets to Main Pop Girls on 2/27 at Parkside Lounge Get tickets to Gorgeous Gorgeous NYC on 1/31Get tickets to Gorgeous Gorgeous LA on 2/13Join Pop Pantheon: All Access, Our Patreon Channel, for Exclusive Content and MoreShop Merch in Pop Pantheon's StoreFollow Pop Pantheon on InstagramFollow DJ Louie XIV on TwitterFollow DJ Louie XIV on Instagram

Sierra Leone has deep reserves of resilience, and an ability to come together and overcome great obstacles embedded in its culture. To provide the kind of history that is all too often overlooked when reporting on current events on the African continent, we are encoring this Hip Deep episode, which explores the nation's past. When Sierra Leone gained independence in 1961, Freetown swayed to the beguiling, breezy lilt of palm wine guitar and danced to the funky pop of Geraldo Pino and the Heartbeats. Once a center of the trans-Atlantic slave trade, Sierra Leone became an improbable amalgamation of indigenous peoples and repatriated Africans freed from slavery. Thirty years of political and economic disintegration led to a horrific civil war that claimed tens of thousands of victims and created a generation of maimed bodies and ruined lives between 1991 and 2002. A significant portion of the violence was internal, with community members and sometimes children taking up arms against each other. Following the conflict, efforts to restore peace included truth and reconciliation programs aimed at strengthening social ties. This episode profiles the inspiring story of Sierra Leone's Refugee All Stars, a band formed in war-era refugee camps in Guinea. The band played a key role in giving citizens the courage to return home, and now, along with other young musicians in Freetown, attempt to pick up where others left off before the war. Produced by Simon Rentner with Wills Glasspiegel. APWW PGM #552 Originally broadcast in 2008

Pop quiz! (Well, maybe not for Elliot.)See omnystudio.com/listener for privacy information.

Tonight we had brand new tracks from Fret Rattles, Druglords of the Avenues, Stepmother, and Doe St, plus some songs of resistance and solidarity.

In this episode, Josh and Brandon meet at Pop's to talk the 2023 film The Archies.Beware spoilers in this episode! If you enjoy this podcast, please consider donating.Follow Archie and Me on Instagram, Bluesky, and Facebook.Podcast cover art by Sacha Jones

Recopilamos algunos de los discos y canciones favoritas que hemos ido presentando a lo largo de este mes de enero.Playlist;FAST KIDS “My advise”PAT TODD and THE RANKOUTSIDERS “Wreckless crazy”THE LONG RYDERS “Four winters away”YOUNG FRESH FELLOWS and NEKO CASE “Destination”THE MAHARAJAS “Just drink wine”THE JACKETS “The question”THE DAMNED “Making time”THE LEN PRICE 3 “The luckiest guy alive”THE BEVIS FROND “That’s your lot”MUJERES “Después destello”THE NUDE PARTY “Walk that walk”DANIEL ROMANO’S OUTFIT “Autopoiet”THE BOYS “Damn those eyes”THE JAMES HUNTER SIX “Trouble comes calling”OLD LADY “Good money, good time”CRUISE CONTROL “Not for me, not for mine”PROGRAM “The last round”Escuchar audio

Hoy escuchamos: Megara- Karma, Powerwolf- 589, Megadeth- Nobody´s hero. Entrevista Megara: Megara- Boom boom bah, Megara- Dime quién hay. The Smoky Rednecks Band- Paracaídas, Omnium Gatherum- Moongold. Escuchar audio

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

Supersize Your Business Annual Challenge Day 29, SUPER P=Plan... Pop here every day for a dose of different business building perspective: https://facebook.com/supersizebusiness #supersizeyourbusiness #supersizechallenge #supersizeyourbusinessannualchallenge #supersizeyourbusinesschallenge #SUPER #specifytarget #whatdoyouwant #SUPERframework #SUPERprocess #plan #planthepathtofillthegap #plangapfillingpath #whatnext

The Secret S.T.E.A.M Society is a series of educational graphic novels for kids and teenagers. Each volume of Secret S.T.E.A.M. (Science, Technology, Engineering, Art, and Math) Society focuses on a different subject, taking a deep dive into different topics such as music and spaceflight. The debut edition, being published on February 10th by Papercutz, focuses […]

Nation of Language comparten "Inept Apollo" (incluida en su disco "Dance Called Memory") con la nueva mezcla que ha hecho el británico Tom Sharkett (de W.H. Lung) para llevarla más aún a la pista de baile. Kneecap anuncian nuevo disco para abril, "Fenian" y lo adelantan con "Liars Tale", Camellos siguen celebrando su X aniversario con "Oye Cómo Vienes", inspirada en el clásico "Oye Cómo Va", de Tito Puente y Bruce Springsteen publica "Streets Of Minneapolis", compuesta y grabada en tiempo récord como respuesta a las muertes de Renée Good y Alex Pretti, ciudadanos estadounidenses abatidos por agentes del Servicio de Control de Inmigración y Aduanas de los Estados Unidos (ICE). Escuchar audio

✨Start Your Dream Paper Product Business! ✨ Join my 5-Day Print Your Thing Challenge! https://www.dreamprinting.co/challenge In this episode of the Dream Printing Podcast, I'm sharing exactly where I am in January 2026 while working on the 2027 Dream Planner collection, and what steps are already underway. EPISODES MENTIONED: How to get your planner idea out of your head and into your hands!: https://youtu.be/fpw9QkRkdNI WHEN + HOW to Create a 2027 Planner || Timeline, Cost, Manufacturing Lesson : https://youtu.be/Zj-SFqro-JM How Fatima Launched Her Devotional With Print School + Kickstarter!: https://youtu.be/SLlD28QBjrY About me: I am Polly Payne, the CEO and founder of Horacio Printing. I have sold more than 45,000 Dream Planners around the world along with bible studies and journals. I now help other dreamers do the same, which is why I launched Print School. Have a question? Comment below and let's chat! YOUR NEXT STEPS: ✨ Take My 5-Day Print Challenge: https://www.dreamprinting.co/challenge

Somehow, MAUL returned! After an announcement at Star Wars Celebration Japan (which featured a trailer), Lucasfilm has finally released the first Teaser Trailer for MAUL – SHADOW LORD! This is a surprise to be sure, but a welcome one, especially after the news of Kathleen Kennedy stepping down, and Dave and Lynwen's ascension.Today we discuss this trailer, speculate on what might happen (and who might show up), and gush about the absolutely gorgeous art (Star Wars animation always knocks it out of the park!). This show features a new Twi'lek Jedi Padawan character called Devon Izara, who has had the whole fandom wondering if this is a canon iteration of the Sith Lady from the Expanded Universe, Darth Talon.Set in the planet Janix, and starring Sam Witwer as Maul, Shadow Lord was created by Dave Filoni and developed by Dave and Matt Michnovetz with Brad Rau is supervising director. Star Wars: Maul – Shadow Lord premieres on Disney+ April 6, 2026.• • •TRIAD Of The FORCE is a STAR WARS+ podcast hosted by Gus, Nani, & Chase—Puerto Rican and queer creators sharing deep dives, and heartfelt conversations from a galaxy far, far away. Featured on the STAR WARS CELEBRATION Podcast Stage (2022 & 2023), we explore STAR WARS, fantasy, comic books, and other POP-culture media honestly. We engage in inclusive commentary across film, TV, books, comics, and beyond with humor, critical analysis, and cultural perspective (without the toxicity).Follow TRIAD Of The FORCE at:BlueSky: ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠https://bsky.app/profile/triadoftheforce.bsky.social⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠Instagram: ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠https://www.instagram.com/triadoftheforce/⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠YouTube: ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠https://www.youtube.com/c/TriadoftheForce/⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠If you like us, get some merch and help the channel:TeePublic: ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠https://www.teepublic.com/user/triad-of-the-force⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠• • •Acknowledgement: The Intro and Outro music is the Triad of the Force Theme, composed and performed by Grushkov with full permission for use by Grushkov (⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠https://linktr.ee/Grushkov⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠).• • •This channel is not affiliated in any way with Lucasfilm Ltd. LLC, The Walt Disney Company, or any of their affiliates or subsidiaries.

Marcia Milgrom Dodge is an acclaimed director and choreographer. She is a Tony, a Drama Desk and an Astaire Award Nominated Director & Choreographer for her 2009 revival of RAGTIME. She's known for her work in major New York revivals, groundbreaking regional theater, and international spectacles. Her other works include LA CAGE AUX FOLLES; DISNEY'S BEAUTY & THE BEAST; EVITA; and FIDDLER ON THE ROOF. She's worked with stars like Stephen Sondheim, Richard Maltby and William Finn among many others.My featured song is my recent single called “The Rich Ones All Stars”. Spotify link.—-----------------------------------------------------------The Follow Your Dream Podcast:Top 1% of all podcasts with Listeners in 200 countries!Click here for All Episodes Click here for Guest List Click here for Guest Groupings Click here for Guest TestimonialsClick here to Subscribe Click here to receive our Email UpdatesClick here to Rate and Review the podcast—----------------------------------------CONNECT WITH MARCIA:www.marciamilgromdodge.com—----------------------------------------ROBERT'S LATEST RELEASE:“MA PETITE FLEUR STRING QUARTET” is Robert's latest release. It transforms his jazz ballad into a lush classical string quartet piece. Praised by a host of classical music stars.CLICK HERE FOR YOUTUBE LINKCLICK HERE FOR ALL LINKS—---------------------------------------ROBERT'S RECENT SINGLE“MI CACHIMBER” is Robert's recent single. It's Robert's tribute to his father who played the trumpet and loved Latin music.. Featuring world class guest artists Benny Benack III and Dave Smith on flugelhornCLICK HERE FOR YOUTUBE LINKCLICK HERE FOR ALL LINKS—--------------------------------------ROBERT'S LATEST ALBUM:“WHAT'S UP!” is Robert's latest compilation album. Featuring 10 of his recent singles including all the ones listed below. Instrumentals and vocals. Jazz, Rock, Pop and Fusion. “My best work so far. (Robert)”CLICK HERE FOR THE OFFICIAL VIDEOCLICK HERE FOR ALL LINKS—----------------------------------------Audio production:Jimmy RavenscroftKymera Films Connect with the Follow Your Dream Podcast:Website - www.followyourdreampodcast.comEmail Robert - robert@followyourdreampodcast.com Follow Robert's band, Project Grand Slam, and his music:Website - www.projectgrandslam.comYouTubeSpotify MusicApple MusicEmail - pgs@projectgrandslam.com  

Earth's Mightiest Critics use their natural intelligence to review a movie about artificial intelligence--which is lacking in basic intelligence!In Mercy, Chris Pratt stars as Chris Raven (not making that up), a detective accused of killing his wife. He is put on trial by an AI judge (Rebecca Ferguson), and has 90 minutes to clear his name.Join us as we draft a minority report and prepare to prosecute this bizarre cinematic thought-crime!Also, Ian addresses an issue with the comments section.Support Kicking the Seat on Patreon, subscribe to us on YouTube, and follow us at:XLetterboxdInstagramFacebookShow LinksWatch the Mercy (2026) trailer.Support all of Earth's Mightiest Critics at their various outlets:Keep up with Jeff York's criticism and caricatures at The Establishing Shot and Pipeline Artists.Check out Mark "The Movie Man" Krawczyk's The Spoiler Room Podcast.Get seated with The Blonde in Front!Follow David Fowlie's film criticism at Keeping It Reel.Get educated with Don Shanahan at Every Movie Has a Lesson…...And Film Obsessive...and the Cinephile Hissy Fit Podcast.Keep up with Annie Banks at The Mary Sue....and We Got This Covered.Make Nice with Mike Crowley of You'll Probably Agree.And save your celluloid soul with Dave Canfield's Substack, "Creature Feature Preacher".

The tea is hot! Pop in with us this week as we discuss the Beckham family drama and Brooklyn's recent bombshell Instagram stories (6:54). We're also sharing our take on the revealed messages in the Blake Lively and Justin Baldoni case (34:19), this year's Oscar nominations (1:10:41), and drama between Karamo Brown and the Queer Eye cast (1:23:32). We're also discussing the alleged shocking details behind the Safdie brothers' split (1:33:20), and Cole Walliser's GlamBOT drama involving his shady responses to an inquiry (1:38:02).   Don't forget to follow us on Instagram and TikTok at @poppininpodcast!

The ultimate gauntlet of popular music is upon us once again: it's Grammy season, and this year, the competition is pretty tight across the board. Big ticket A-listers like Bad Bunny, Sabrina Carpenter, Kendrick Lamar, and Lady Gaga occupy three of the four big categories (Song, Record, and Album of the Year), while folks like Olivia Dean, Lola Young, Leon Thomas, and Addison Rae duke it out in Best New Artist. On this episode of Switched on Pop, Charlie, Nate, and Reanna take a look at the "big four" categories, and stump for their respective frontrunners in order to predict who will be taking home a golden phonograph (or two). Links: ⁠Newsletter⁠, ⁠YouTube Songs discussed: Bad Bunny – DtMF Lady Gaga – Abracadabra Sabrina Carpenter – Manchild Kendrick Lamar – squabble up Olivia Dean – Nice To Each Other Olivia Dean – Man I Need Lola Young – Messy Addison Rae – Headphones On Addison Rae – New York Addison Rae – Fame is a Gun Kendrick Lamar, SZA – luther Billie Eilish – WILDFLOWER HUNTR/X – Golden Chappell Roan – The Subway Kendrick Lamar – tv off (feat. lefty gunplay) Justin Bieber – ALL I CAN TAKE Bad Bunny – NUEVAYoL Bad Bunny – VOY A LLeVARTE PA PR Bad Bunny – LO QUE LE PASÓ A HAWAii Bad Bunny – LA MuDANZA Learn more about your ad choices. Visit podcastchoices.com/adchoices

This week, we discuss the rumors that this will be the final season of The Kelly Clarkson Show. Could Kelly really be considering moving on from daytime TV or will NBC try to keep her in Studio 6A? We discuss either outcome and what could be next for KC.Support us on Patreon: patreon.com/MissIndepodcastBuy merch from our new merch storeFollow us!Facebook | Twitter/X | InstagramFind more at missindepodcast.com

Pop culture catch-up, Whine Mama-style. Annie and Jimena are chatting Harry Styles, Alix Earle headlines, the shows they're bingeing, a little celeb mom drama, beauty world chaos, and family feuds — all the things you scroll past but need to talk about. Come hang out while the Whine Mamas break it all down. Wine of the week: Martin Codax Albarino Honorable mentions: Ulta Beauty World, Alix Earle, Harry Styles, Cheesecake Factory

Alison has an enlightening conversation with Serena Sabala, a dedicated health and wellness coach based in the United Kingdom. Serena, along with her husband, runs a holistic health business that emphasizes a comprehensive approach to wellness, combining their diverse expertise in nutrition, fitness, and mindfulness.Serena shares her background as a certified nutrition consultant and yoga teacher, while her husband contributes as a physiotherapist and fitness trainer. Their collaboration led to the creation of Whole Shift Wellness, a platform designed to provide clients with integrated strategies for achieving lasting results in their health journeys.The core of their discussion centers on the three fundamental pillars of Serena's approach: focus, food, and fitness. They examine how these pillars interact and the critical role each plays in a person's overall health. They cover the pivotal aspect of nutrition, where Serena advocates for a shift towards increased hydration, more plant-based foods, and a natural diet. She provides practical tips for incorporating these dietary changes into daily life, stressing the importance of meal preparation and mindful eating.As Alison and Serena transition into fitness, Serena outlines the three pillars of optimal physical activity: cardio, strength, and flexibility. Serena emphasizes that a balanced approach is crucial for achieving health goals, particularly for women whose bodies undergo hormonal changes over time. They touch on the pitfalls of focusing solely on one aspect of fitness and the need for a diversified routine that fosters overall wellness.To wrap up their conversation, Serena offers actionable advice for listeners eager to embark on their own health journeys. She encourages them to engage with her book and take advantage of a free assessment quiz designed to identify personal strengths and areas for improvement within the three pillars of focus, food, and fitness.HIGHLIGHTS:3:13 Holistic Wellness Journey5:12 The Importance of a Proven Method9:14 Common Challenges in Health11:57 Exploring the Three Pillars15:13 Focus: The First Pillar17:03 The Food Pillar21:57 Fitness: The Final Pillar26:22 Getting Started with Your Journeyconnect with Serena:website: https://wholeshiftmethod.comMake the Shift book (Amazon): https://a.co/d/622tSfwSPONSOR:Cellev8Discount code: THEALISONK2024 ALISON'S LINKS:Website | Facebook | Twitter | InstagramGET MY FREE 4 part Pop-up Podcast SeriesJOIN Borderless Hybrid Innovators FB GroupINNOVATION AVENUE: Fitness and Self-Care Revolution

In a preview of this week's Pop Pantheon: All Access episode, Louie and Russ make their final predictions about who will take home hardware on Sunday night at the 68th Annual Grammy Awards.  To hear the rest of the this episode plus receive weekly episodes of Pop Pantheon: All Access, gain access to our Discord channel and so much more, subscribe to Pop Pantheon: All Access at the Icon Tier. You can also subscribe for the audio only directly in the Apple Podcasts app.Note for iOS users: Subscribe using your desktop or mobile browser, not the iOS Patreon app, for cheaper rates on Pop Pantheon: All Access.

All these answers contain the name MARY! Fact of the Day: In 2024 Bear 32, also known as Chunk, was observed eating 45 sockeye salmon in 10.5 hours from Brooks River in Katmai National Park & Preserve. At an estimated average of 3,000 calories per fish, Chunk consumed around 135,000 calories in that one sitting. Triple Connections: Lucky, Pop, Sam THE FIRST TRIVIA QUESTION STARTS AT 01:00 SUPPORT THE SHOW MONTHLY, LISTEN AD-FREE FOR JUST $1 A MONTH: www.Patreon.com/TriviaWithBudds INSTANT DOWNLOAD DIGITAL TRIVIA GAMES ON ETSY, GRAB ONE NOW!  GET A CUSTOM EPISODE FOR YOUR LOVED ONES:  Email ryanbudds@gmail.com Theme song by www.soundcloud.com/Frawsty Bed Music:  "Newer Wave" Kevin MacLeod (incompetech.com) Licensed under Creative Commons: By Attribution 4.0 License http://creativecommons.org/licenses/by/4.0/ http://TriviaWithBudds.com http://Facebook.com/TriviaWithBudds http://Instagram.com/ryanbudds Book a party, corporate event, or fundraiser anytime by emailing ryanbudds@gmail.com or use the contact form here: https://www.triviawithbudds.com/contact SPECIAL THANKS TO ALL MY AMAZING PATREON SUBSCRIBERS, INCLUDING:   Samantha Wheeler Mark Kloppenburg Alan Kreisel Rich Sommer Joe Heiman Waqas Ali Bringeka Sam Nathan Stenstrom Brooks Martin Robyn Price Gee Brian Clough Lauren Schuette Evan Lemons AnneMarie Mattacchione Yves Bouyssounouse Kenny Zail York yates Gay Geek Fabulous Mollie Dominic Nathalie Avelar Natasha raina leslie gerhardt Diane White Youngblood Trophy Husband Trivia Lynnette Keel Lillian Campbell Jerry Loven Jamie Greig Jeremy Yoder Adam Jacoby rondell Adam Suzan Tiffany Poplin Bill Bavar Sarah Daniel Hoisington Keith Martin Sue First Steve Hoeker Jessica Allen Lauren Glassman Brian Williams Brett Livaudais Linda Elswick Carter A. Fourqurean Justly Maya Brandon Lavin Kathy McHale Chuck Nealen Courtney French Nikki Long Mark Zarate Laura Palmer  JT Dean Bratton Kristy Erin Burgess Trenton Sullivan Jen and Nic Michael Redman Timothy Heavner Jeff Foust Richard Lefdal Myles Bagby Jenna Leatherman Vernon Heagy Albert Thomas Kimberly Brown Tracy Oldaker Sara Zimmerman Madeleine Garvey Jenni Yetter Patrick Leahy Dillon Enderby James Brown Christy Shipley Clayton Polizzi Alexander Calder Ricky Carney Paul McLaughlin Willy Powell Robert Casey Matthew Frost Brian Salyer Greg Bristow Megan Donnelly Jim Fields Mo Martinez Luke Mckay Simon Time Feana Nevel

On the Overthinking It Podcast, we tackle “Wake Up Dead Man: A Knives Out Mystery.” Episode 916: The Council of Trent? Hello? originally appeared on Overthinking It, the site subjecting the popular culture to a level of scrutiny it probably doesn't deserve. [Latest Posts | Podcast (iTunes Link)]

Pop culture has not been kind to the Neanderthal. In books, movies and even TV commercials, the species is portrayed as rough and mindless, a brutish type that was rightly supplanted by our Homo sapiens ancestors.But even 40,000 years after the last Neanderthals walked the earth, we continue to make discoveries that challenge that portrayal. New research suggests Neanderthals might have been less primitive — and a lot more like modern humans — than we might have thought.The Times science reporters Carl Zimmer and Franz Lidz discuss recent discoveries about Neanderthals, and what those discoveries can tell us about the origins of humanity. On Today's Episode:Carl Zimmer writes the Origins column and covers news about science for The Times.Franz Lidz writes about archaeology for The Times. Background Reading:The Year in NeanderthalsMorning Person? You Might Have Neanderthal Genes to Thank.What Makes Your Brain Different From a Neanderthal's?The Neanderthal Inside Us Photo: Frank Franklin II/Associated Press Subscribe today at nytimes.com/podcasts or on Apple Podcasts and Spotify. You can also subscribe via your favorite podcast app here https://www.nytimes.com/activate-access/audio?source=podcatcher. For more podcasts and narrated articles, download The New York Times app at nytimes.com/app.