Podcasts about prepared

Christians should be prepared to give clear and faithful answers to hard questions about what they believe. When it comes to abortion, many Christians hold strong biblical convictions, yet find themselves stumbling when those convictions are challenged or pressed in conversation. In this episode, the Thinking Fellows address serious and common questions surrounding abortion questions about law, life, conscience, and forgiveness.  Show Notes: Being Family by Dr. Scott Keith Support 1517 Podcast Network 1517 Podcasts 1517 on Youtube 1517 Podcast Network on Apple Podcasts 1517 Events Schedule 1517 Academy - Free Theological Education What's New from 1517: Being Family by Dr. Scott Keith The Essential Nestingen: Essays on Preaching, Catechism, and the Reformation Philip Melanchthon's Commentary on Ecclesiastes Face to Face: A Novel of the Reformation by Amy Mantravadi Untamed Prayers: 365 Daily Devotions on Christ in the Book of Psalms by Chad Bird More from the hosts: Caleb Keith Scott Keith Adam Francisco  

Why are rodeo athletes tougher than ever — yet breaking down sooner? In this roundtable episode, Doug sits down with the Champion Living coaching staff to unpack the real reasons behind the rodeo athlete development gap. The conversation explores why many athletes work hard but still struggle to stay healthy, consistent, and competitive over long seasons. We talk about the difference between toughness and preparation, why being busy doesn't equal being ready, and how common development paths like rodeo schools often fail to provide lasting structure or accountability. The coaches also share what athletes should actually be focusing on right now, and what long-term athlete development needs to look like if rodeo is going to evolve. This is an honest, practical discussion aimed at helping athletes think differently about training, recovery, and longevity.

wE MP3 February 2026 - 04

JP Dinnell talks about the importance of preparedness and how failure to prepare could cost you more than you think. Get your free training from First In Nutrition: https://www.firstinnutrition.com/jppod More from JP Dinnell: https://www.jpdinnell.com/ Join the conversation on instagram JP Dinnell: http://instagram.com/jpdinnell/ Lucas Pinckard: https://www.instagram.com/lucaspinckard Bruiser Arms: https://www.instagram.com/bruiserarms Echelon Front: https://echelonfront.com/ Little Cattle Co: http://littlecattle.co On The Path Printing: https://www.instagram.com/onthepathprinting JP Dinnell is a former U.S. Navy SEAL and now a Leadership Instructor, Speaker and Strategic Advisor with Echelon Front, where he serves as Director of Experiential Leadership Training Programs. J.P. is also a pro team athlete and spokesperson for Origin Maine and Jocko Fuel, an American clothing and supplement company. J.P. has a signature Energy Drink flavor "Sour Apple Sniper" with Jocko Fuel. Jeremiah spent nearly a decade in the SEAL Teams with three combat deployments. Sent to the violent terrorist stronghold of Ar Ramadi, Iraq in 2006 with SEAL Team Three's Task Unit Bruiser, J.P. served as point man, machine gunner, and lead sniper for Delta Platoon opposite the American Sniper, Chris Kyle, who was in Charlie Platoon. For his leadership and courage under fire, JP was awarded a Silver Star, 2 Bronze Stars with Valor and the Army Commendation Medal with Valor helping Task Unit Bruiser to become the most highly decorated special operations unit of the Iraq War. He worked closely with SEAL Officers Jocko Willink, his Task Unit Commander, and Leif Babin, and was the driving force on many of the daring combat operations Jocko and Leif wrote about in Extreme Ownership. Upon his return, J.P. again worked directly for Jocko as a training instructor at Naval Special Warfare Group One Training Detachment, where he orchestrated realistic and challenging training scenarios for Special Operations Urban Combat training and Close Quarters Combat training to better prepare SEAL units for the real-world battlefield. He also served as a Combatives Instructor, Marksmanship Instructor and earned his Master Trainer Specialist qualification while helping Jocko rebuild and enhance these training programs into the highly effective platforms they are today. J.P. brings exceptional experience and frontline leadership perspective from the winning mindset and culture of Task Unit Bruiser.

Life rarely unfolds without surprise, hardship, or moments that test our emotional and spiritual limits. This Christian devotional explores how God prepares believers to live with courageous faith, even in the face of fear, uncertainty, and overwhelming circumstances. Rooted in John 16:33, this devotion reminds us that while trouble is unavoidable, peace and victory are found in Christ—who has already overcome the world. Highlights God prepares His people for hardship before it arrives Jesus offers peace even while acknowledging life’s troubles Courageous faith grows when we remain connected to Christ The Holy Spirit strengthens, guides, and sustains believers God’s grace meets us before and after moments of failure Abiding in Christ replaces fear with peace and clarity Victory comes through reliance on Jesus, not self-effort Do you want to listen ad-free? When you join Crosswalk Plus, you gain access to exclusive, in-depth Bible study guides, devotionals, sound biblical advice, and daily encouragement from trusted pastors and authors—resources designed to strengthen your faith and equip you to live it out boldly. PLUS ad free podcasts! Sign Up Today! This episode is sponsored by Trinity Debt Management. If you are struggling with debt call Trinity today. Trinity's counselors have the knowledge and resources to make a difference. Our intention is to help people become debt-free, and most importantly, remain debt-free for keeps!" If your debt has you down, we should talk. Call us at 1-800-793-8548 | https://trinitycredit.org TrinityCredit – Call us at 1-800-793-8548. Whether we're helping people pay off their unsecured debt or offering assistance to those behind in their mortgage payments. https://trinitycredit.org Full Transcript Below: Divinely Prepared to Live with Courageous FaithBy: Jennifer Slattery Bible Reading:“I have told you these things, so that in me you may have peace. In this world you will have trouble. But take heart! I have overcome the world.” - John 16:33, NIV Most of us don’t like to be caught off guard, hit with something we weren’t expecting. Those situations can feel disorienting if not overwhelming. Not long ago, a friend shared an experience with me that, in the moment, triggered all of her internal alarm systems, resulting in her landing in total freak-out mode. In short, she and her husband decided to attend a small group for those enduring chronic anxiety, depression, or other mental health challenges. She went to receive encouragement in her long and arduous healing journey from complex trauma, and her husband accompanied her to offer support. She walked into the meeting room expecting something similar to a Bible study with sharing opportunities similar to what occurs with Alcoholics Anonymous. Mentally and emotionally unprepared for a deep discussion on trauma, she quickly found herself overwhelmed and embarrassed by her intense reaction. The following week, however, she responded much differently, largely because she now knew what to expect and had been able to talk through this with her therapist. This allowed her to bring tools, like her current knitting project, as a grounding tool when she sensed herself becoming overwhelmed. The disciples Jesus spoke with in today’s verse would soon face numerous overwhelming and life-threatening circumstances that could’ve easily triggered panic, causing them to lash out physically or verbally, flee or withdraw from the danger, and therefore their calling, or become paralyzed by their fear. The Lord knew this. He grasped how difficult life would soon become for His first-century followers. That understanding, coupled with His incomprehensible love, motivated Him to prepare them for what lay ahead. First, He told them that one of them would betray Him, Peter would deny Him, and all of them would abandon Him during His darkest hour. But recognize, He didn’t say this to shame them but instead to help them, post failure, to return to Him and receive His grace. He also said that they’d experience persecution and even death for their faith. First, however, He spoke powerful promises to encourage and strengthen their trembling souls. Although He told them that He’d soon be leaving, and they couldn’t join, He also assured them that He wasn’t abandoning them. He was going to prepare a place for them and would eventually return for them, thereby declaring that their hardship wouldn’t get the final say. His love and grace would. He also let them know that they wouldn’t have to face their upcoming difficulties, or any other aspect of life, alone. He’d send them God the Holy Spirit, to strengthen, guide, and teach them, and speak through them. Then, in John 15:1-8, He spoke words that, when applied, have the capacity to bolster the most timid souls. In verses 4-5, He said, Remain in me, as I also remain in you. No branch can bear fruit by itself; it must remain in the vine. Neither can you bear fruit unless you remain in me.“I am the vine; you are the branches. If you remain in me and I in you, you will bear much fruit; apart from me you can do nothing. That was their survival plan. Their freak-out escape route. When overpowered and overwhelmed, they weren’t to rely on themselves. They needed to turn and draw near to, remain vitally connected to, and spiritually alert to, His presence at work within them. He would give them everything they needed to live as the victorious conquerors He was calling them to be. They would overcome because He, their Savior, had already overcome. Intersecting Life & Faith: God still prepares His children for the hard things to come. Throughout Scripture, we read numerous warnings of the unavoidable difficulties ahead–sickness, wars and rumors of wars, natural disasters, relational storms with people who act antagonistically to our faith. But the Lord also describes, in detail, how to stand strong even when the ground beneath us feels ready to give way. As we “abide” or “remain” in Him through prayer, Bible reading, connecting with other Christ-followers, listening for His voice, and resting in His presence, He steadily and progressively replaces our fear with courage and peace, our confusion with clarity, and our heartache with joy. Equally important, He speaks of His grace before our moment of moral failure so that we know we can return to it and rely upon it. Phrased differently, He reminds us that His grace wasn’t His backup plan. It has been His life-saving, soul-nurturing strategy since the beginning of time. No matter what we encounter, we can trust that His grace is sufficient, for His strength is perfected, or reaches its full expression, in our weakness–when our weakness draws us closer to Him, that is. Further Reading:Matthew 26:411 Corinthians 16:13-14Proverbs 22:3 Discover more Christian podcasts at lifeaudio.com and inquire about advertising opportunities at lifeaudio.com/contact-us.

Before you dive into writing, learn these three things that can thwart you from reaching your author goals this year. Listen in!Next Steps:Step 1: Join a supportive community of nonfiction Christian writers at the free Facebook group Publish Like a Pro.Step 2: Get more personalized support through 1:1 book coaching at www.dalenebickel.com/bookworthy-coaching Connect with Dalene:Contact - > info@inkandimpact.comPodcast -＞www.inkandimpact.comFB/IG/LI -＞@dalenebickel What additional topics would you like to learn about?Ready to write and self-publish your first nonfiction book and make a kingdom impact? Join the FREE Publish Like a Pro Facebook group!

I never thought I would hear birth compared to fighting… but honestly, it might be one of my favorite analogies ever.In this episode, I'm joined by Madie — a professional fighter, dog trainer, and mom — who shares how she approached pregnancy and birth with the same mindset she brings to fight camp: strategy, mental strength, and trust in her mind and body.We talk about what it's like to navigate pregnancy when you can't workout, how she chose the right midwife, and how she learned to make intuitive decisions in labor — including whether or not to get the epidural, and how to trust her body's need for movement. I absolutely loved this conversation and the way Madie reframes birth as something you can actually train for, mentally and emotionally, not just physically. Here are some highlights from the episode: • How Madie went from professional fighter to first-time (& second-time) mom...who still fights btw! • What it was like mentally to not be able to fight or workout during pregnancy • How she chose her midwife and what to do if you're second-guessing your provider • The truth about pregnancy weight gain and why it wasn't actually a problem • Why she calls birth a “nine-month fight camp” • How she used visualization, meditation, movement, and My Essential Birth to prepare• Why she actually wanted cervical checks  • How intuitive position changes helped her baby move into a better position • How My Essential Birth supported her through pregnancy and labor • Her best advice for moms (and dads… especially dads

Ken and Anthony explain why replacing Jim Schwartz shouldn't be a big deal and the Browns should have been prepared for it.

Hour 3 of the Ken Carman Show with Anthony Lima

While many of us think about what we want to do before we die, rarely do we think about planning for what happens with our assets, mementos, leftover whiskey, and dogs after we go. In this episode, we talk with attorney Katie Eaves who specializes in just such things. Do you need a will or a trust? Does it matter if you don't have much to leave? Can you torment people from beyond the grave? Find out the answers to these questions and more. Give it a listen, it's a good one.#Attorneys #estateplanning #wills #trusts #scavengerhunts 

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.

The Open is coming—and whether you're chasing a higher leaderboard finish or just want to show up fitter, stronger, and more confident than ever, this episode is your roadmap to the 2026 CrossFit Games Open. We break down how to actually prepare for the Open, from long-term training priorities to the final weeks of sharpening. You'll hear what to focus on now, what mistakes athletes make every year, and how to balance strength, conditioning, skills, and recovery without burning out before Week 1. We also talk mindset—how to approach the Open with intention, manage expectations, and perform when it counts. If you want to train smarter, avoid common traps, and put yourself in the best possible position when the first workout drops, this episode is for you. The Open isn't about luck—it's about preparation. Let's get to work.

Abide | Prepared and Equipped - How to Study the Bible | Isaac Goulson | 1.25.26

A Pulpit sermon from 1972, this is NOT our best tape restoration. However, the message is so good, we hope you won't mind the poor audio quality! Drawing on Psalm 91, brother Fred speaks of God's preparation for humanity, urging listeners to respond through repentance, baptism, and faith. Heartfelt stories and clear Scripture-based teaching abounds in a message you won't want to miss!

Adam Crowley and Dorin Dickerson wonder how Steelers' new head coach Mike McCarthy will manage the defensive side of the ball considering that he's stronger as an offensive coach.

LIVE: Secretary of State Marco Rubio testified before the Senate Foreign Relations Committee, defending the Trump administration’s operation to capture Nicolás Maduro and outlining next‑steps in stabilizing Venezuela. Rubio stressed that the mission was a law‑enforcement action, not a war, and warned that the U.S. remains “prepared to use force” should interim president Delcy Rodríguez fail to cooperate. Please Like, Comment and Follow 'Broeske & Musson' on all platforms: --- The ‘Broeske & Musson Podcast’ is available on the KMJNOW app, Apple Podcasts, Spotify or wherever else you listen to podcasts. --- ‘Broeske & Musson' Weekdays 9-11 AM Pacific on News/Talk 580 AM & 105.9 FM KMJ | Facebook | Podcast| X | - Everything KMJ KMJNOW App | Podcasts | Facebook | X | Instagram See omnystudio.com/listener for privacy information.

Comedian and filmmaker Ryan Beck's parents are just starting to get old, but that hasn't stopped them from getting rid of nearly all their worldly possessions and creating a death binder full of useful information in case they die or lose their faculties. But Ryan wonders if they've gone too far with their Swedish death cleaning. Check out Ryan Beck's hilarious short film about his parents' death binder, A Few Days Home in Johnson County and his podcast, The Meaning of Life. To connect with the team and gain access to behind the scenes content, join our community at joincampside.com⁠. You can also find us on ⁠Instagram⁠, ⁠TikTok⁠ & ⁠Youtube⁠. If you have questions you want Vanessa to try to answer, or just want to tell us what you think of the show, email us at parents@campsidemedia.com. Can't wait to hear from you! Our production team is Shoshi Shmuluvitz, managing producer and editor; Lily Houston Smith, senior producer; Ashley Warren, production manager; Yi-Wen Lai-Tremewan, studio recordist; and music by Mark McAdam and Amber Devereux. Learn more about your ad choices. Visit megaphone.fm/adchoices

Learn to counter normalcy bias with micro-drills, baseline awareness, and quick mental cues for faster, confident responses. The post Train Your Mind to Overcome Normalcy Bias appeared first on Mind4Survival.

Tonight at 8:30pm CST, on the Flyover Conservatives show we are tackling the most important things going on RIGHT NOW from a Conservative Christian perspective! TO WATCH ALL FLYOVER CONTENT: www.theflyoverapp.com Follow and Subscribe on YouTube: https://www.youtube.com/@TheFlyoverConservativesShow To Schedule A Time To Talk To Dr. Dr. Kirk Elliott Go To ▶ https://flyovergold.comOr Call 720-605-3900 ► Receive your FREE 52 Date Night Ideas Playbook to make date night more exciting, go to www.prosperousmarriage.comTina BlancoWEBSITE: www.sat123.comPROMO CODE: Flyover 0 Hour on X: https://x.com/0hour1Cam Higby on X: https://x.com/camhigby-------------------------------------------

S7 E8: Preparing to Launch into the WorkforceIn this episode, Gerald and Alexis discuss how young adults can make the most of their years after high school, whether in college or not, to prepare for their future in the workforce… to be ready to launch!Life changes in so many ways once you leave what may feel like living in a bubble during childhood where there are fewer interactions and experiences outside of your community or school environment. This discussion aims to elicit insight and bring about a sense of hope as we change the expectations from failing to launch to being Prepared to Launch. We explore experiences and challenges that come after high school; strategies to navigate the uncertainty; and insights to make meaning and gain wisdom throughout the journey. Ideas shared come from Gerald's expertise as a practicing psychologist and Alexis' expertise as an educational therapist and executive function coach working with young adults everyday. Summary:Exploring Changes & Uncertainty after High School & entering the workforceFinding Purposeful work, Preparation and Gaining Wisdom from ExperiencesNavigating Uncertainty, Investigating both Values and Emotional TriggersExecutive Function & Life Skills Utilizing Resources to Grow and AdaptBe curious. Be Open. Be well.The ReidConnect-Ed Podcast is co-hosted by Siblings by Alexis Reid and Dr. Gerald Reid, produced by Cyber Sound Studios, and original music is written and recorded by Gerald Reid.https://reidconnect.com/reid-connect-ed-podcastListen on SpotifyListen on Apple PodcastsListen on YouTube*Please note that different practitioners may have different opinions- this is our perspective and is intended to educate you on what may be possible.Follow us on Instagram @ReidConnectEdPodcast and Twitter @ReidConnectEdShow notes & Transcripts: https://reidconnect.com/reid-connect-ed-podcast

If this is your first time listening you can check us out at lifefamily.church or on Facebook and Instagram at @lfcbeardstown

Dr. Andrew Goodrich starts the conversation discussing how the similarities of being an FCS AD (previously at Gardner-Webb) outnumber the differences of being an FBS AD despite the incredibly low number of FBS ADs coming from that background. He then walks through the Akron AD search process being an active AD at the time. Goodrich talks about the decision to pursue a doctorate in higher education and how it serves him today as an AD. The conversation turns to an in-depth discussion about evaluating and hiring head coaches, including what data points he focuses on to complement his qualitative approach. Goodrich says Akron is ready to go with jersey patches and talks about the thought process they went thru in December.www.HigherEdAthletics.comHEA is presented by PILYTIX, an AI tech company for higher education institutions and sports organizations. Increased Donations. Fast, Effective Targeting. Improved Performance.HEA has partnered with AD Vantage for AD Insights and Coaching Hires. AD Vantage empowers athletic directors with comprehensive staff data, performance analytics, and AI-powered candidate insights to make smarter hiring, compensation, and retention decisions in an era where every dollar counts.0:00 Introduction0:25 FCS and FBS Similarities Outnumber the Differences4:50 Tactical Strategy Preparing for Akron Search Process8:45 Did Name Leak Early at Akron?11:10 Decision to Pursue a Doctorate Degree and How it Helps an AD17:40 AD VANTAGE: Importance of Evaluating Head Coaches and Prepared for Searches29:00 Men's Basketball Optimism This Season34:51 Approach to Jersey Patch and Facilities Naming Rights38:05 Being a Branch of the Kevin White AD Tree

"Join Tina Tran in this insightful video as she shows you how to prepare for peak season the right way, sharing practical tips and strategies to stay organized, avoid common mistakes, and set your business up for success when demand is at its highest."Download The Ultimate Checklist for Free:

Louis Pasteur first said it. I am quick to endorse it. Today's reminder is also highly recommended. Do not leave your future success to a wish, a hope and a prayer. Hedge your bet by meticulously following a well-designed plan in all areas required for company ongoing success.See omnystudio.com/listener for privacy information.

Africa may be the most climate-vulnerable region of the world, with drought, extreme heat and storms, and other impacts affecting millions across the continent. These environmental events have forced people from their homes and in some cases even contributed to conflict between different groups. By far, most climate-affected individuals who migrate stay either within their own country or go elsewhere on the continent, rather than migrating beyond Africa. How prepared is the continent for a future of increased displacement? Governments are making some strides to accommodate displaced people—although there is often a gap between official rhetoric and the realities on the ground. This episode discusses climate-linked migration issues across Africa with Aimée-Noël Mbiyozo, a senior research consultant at the South Africa-based Institute for Security Studies.

Earth has some massive volcanoes called "supervolcanoes" that can cause huge eruptions, way bigger than anything we've ever seen in modern times. Some of these, like Yellowstone in the U.S. and Campi Flegrei in Italy, show signs of activity that scientists are keeping a close eye on. A supervolcano eruption could release so much ash and gas into the atmosphere that it would block sunlight, leading to a dramatic drop in global temperatures and affecting food supplies. The idea that these giants are "waking up" sounds scary, but scientists work hard to monitor any changes and understand what's happening deep below. Right now, they're improving ways to detect early warning signs, like small earthquakes or rising ground, that might hint at an eruption. While we're not totally prepared, knowing more about these supervolcanoes helps us get ready, just in case. Learn more about your ad choices. Visit megaphone.fm/adchoices

Somewhere in the multiverse, a cleric just whispered "I prepared Bless," and three dice immediately rolled higher out of pure fear. Because clerics aren't "the healbot," they're the divine Swiss Army knife: buffer, debuffer, front-liner, artillery, investigator, walking lie detector, and occasionally the person who politely asks a demon to leave and the demon actually does. Today we're building clerics from levels 1–10: how to pick your domain, what to prepare, how to stop wasting actions, and how to make your table say, "Wait… clerics can do that?" Show notes Cleric identity at levels 1–10: You're a full caster with armor, a strong action economy toolkit, and some of the best "party-wide value per spell slot" in the game. Choosing a Domain (Subclass) with intent What each domain wants to do in combat (frontline, blaster, controller, support, utility). How domain spells shape your "default prep list." The hidden question: "Do I want to solve problems with my action, my bonus action, or my reaction?" Ability scores and build priorities Wisdom as your engine (save DCs, prepared spells, key features). Constitution for concentration survivability. Strength vs Dexterity depending on armor and weapon plans. Armor, weapons, and "being accidentally hard to kill" Light/medium/heavy armor considerations. Shield math and when it's worth it. Weapon use: when it's a trap, when it's correct, and how cantrips change the calculus. Cantrips that actually matter Core combat cantrips (and why "I guess I'll swing my mace" is usually a cry for help). Utility cantrips that quietly win sessions. Spell preparation that doesn't make you cry Your "always-good" staples (buffs, heals, control, utility). How to prep for unknown adventuring days without over-prepping niche tools. Concentration discipline: the real cleric skill. Channel Divinity: use it early, use it often Turning Undead and its situational dominance. Domain Channel Divinity options as mid-tier power spikes. How Channel Divinity changes your "resource rhythm" between short rests. Level-by-level power spikes (1–10) L1: Domain + armor + Bless = "party performance enhancement plan" L2: Channel Divinity arrives (and suddenly your subclass has teeth) L3: 2nd-level spells broaden your problem-solving L5: 3rd-level spells are the "cleric becomes a headline" moment L6–8: subclass features + improved survivability + cantrip/weapon upgrades L9–10: 5th-level spells and consistent encounter impact Table role: how to be a cleric without becoming the babysitter Healing as a tool, not a lifestyle. Preventing damage and ending fights faster as the "real healing." Coordinating with your party so your buffs land where they matter. Key Takeaways  Start with your cleric job description Pick one primary role and one secondary role: Support/Buffer (primary) + Controller (secondary) Frontline (primary) + Support (secondary) Blaster (primary) + Utility/Support (secondary) Most clerics get in trouble when they try to be all of these every round. Concentration is your true hit point total A cleric who keeps concentration up is a force multiplier. A cleric who drops it every other round is a very polite person wearing armor. Practical habits: Don't stack concentration spells in your head like a wishlist—pick one plan per fight. Invest in Con saves/survivability decisions early. Position like you're important (because you are). Your "default fight plan" should fit on an index card Example templates: Support opener: Concentration buff → sustain/position → emergency heal only when it flips the encounter. Control opener: Concentration control → maintain distance/cover → punish clustering. Frontline opener: Concentration buff/control → stand where enemies hate it → force bad choices. Healing is strongest when it changes the math right now In-combat healing shines when it: Prevents an ally from going down before they lose their next turn, Buys a crucial round of actions, Keeps a key damage dealer online, Or pairs with control/positioning to stop the "down-up-down" cycle. Otherwise, healing between fights (and prevention during fights) is often more efficient. Domain spells and Channel Divinity are your build's "signature moves" If you're not using your domain's unique tools regularly, you may have picked a domain whose play pattern you don't actually enjoy. Levels 1–10 clerics win by being the most consistent person at the table You don't need perfect optimization to be great—clerics reward: Reliable concentration, Smart positioning, Prepared spells that solve common problems, And knowing when to spend resources to swing an encounter. Welcome to the RPGBOT Podcast. If you love Dungeons & Dragons, Pathfinder, and tabletop RPGs, this is the podcast for you. Support the show for free: Rate and review us on Apple Podcasts, Spotify, or any podcast app. It helps new listeners find the best RPG podcast for D&D and Pathfinder players. Level up your experience: Join us on Patreon to unlock ad-free access to RPGBOT.net and the RPGBOT Podcast, chat with us and the community on the RPGBOT Discord, and jump into live-streamed RPG podcast recordings. Support while you shop: Use our Amazon affiliate link at https://amzn.to/3NwElxQ and help us keep building tools and guides for the RPG community. Meet the Hosts Tyler Kamstra – Master of mechanics, seeing the Pathfinder action economy like Neo in the Matrix. Randall James – Lore buff and technologist, always ready to debate which Lord of the Rings edition reigns supreme. Ash Ely – Resident cynic, chaos agent, and AI's worst nightmare, bringing pure table-flipping RPG podcast energy. Join the RPGBOT team where fantasy roleplaying meets real strategy, sarcasm, and community chaos. How to Find Us: In-depth articles, guides, handbooks, reviews, news on Tabletop Role Playing at RPGBOT.net Tyler Kamstra BlueSky: @rpgbot.net TikTok: @RPGBOTDOTNET Ash Ely Professional Game Master on StartPlaying.Games BlueSky: @GravenAshes YouTube: @ashravenmedia Randall James BlueSky: @GrimoireRPG Amateurjack.com Read Melancon: A Grimoire Tale (affiliate link) Producer Dan @Lzr_illuminati

Survive winter storms by fortifying your home and securing backup heat. Focus on insulating pipes and creating micro-climates to stay warm and safe. The post Winter Storm Preparedness Guide (2026) appeared first on Mind4Survival.

Send us a textI break down the major blast of winter to hit the Plains and when it will get out of here...Support the show

When was the last time you told yourself you were proud of who you are?In this episode, Tania explores why so many women struggle with self-praise, how conditioning shapes our confidence, and what begins to shift when we stop waiting for external validation. This is a gentle invitation into self-worth, self-trust, and reclaiming your voice—without needing permission.What would change if you learned to believe in yourself first?Related episodes to explore:•⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠ 166: 5 Signs You're in Alignment with the Universe - https://youtu.be/Qr9l2pl3lmY⁠• 160: My Invisible Addiction: When Checking Became a Habit - https://youtu.be/vKMUU7YEXsg

Wiggy and Greg give their Leads of the day. Wiggy's Lead - Mike Vrabel will make sure the Patriots do not overlook Jarrett Stidham as they prepare for the AFC Championship. Greg's Lead - Read ESPN's article on Jeanie Buss and the sale of the Lakers. Is Ben Affleck or Matt Damon the better actor?

"Charlie Mike, continue the mission." "Life is a journey filled with second chances." — Raul Moreno "I hid behind a smile." In this powerful episode of Better Call Daddy, host Reena Friedman Watts and her dad, Wayne Friedman, dive deep with the inspiring Raul Moreno, a veteran and entrepreneur who has turned his struggles into a story of resilience and hope. Raul opens up about his journey through sobriety, the heart-wrenching loss of his son, and the transformative power of being a present father. Facing Adversity Raul's candid reflections on his battle with addiction reveal the darkness he faced and the pivotal moment that led him to seek help. He shares his experience with Veterans Court and how he learned to embrace vulnerability, ultimately leading to a life of purpose and connection. His story is a testament to the strength found in acknowledging one's struggles and the importance of mental health awareness. Creating a Legacy As a father of three daughters, Raul discusses the lessons he's learned about parenting and the significance of being present. He emphasizes the difference between material gifts and the true gift of time, love, and attention. His heartfelt anecdotes about his daughters showcase the joy and responsibility of fatherhood, as well as his commitment to breaking the cycle of trauma in his family. Building Community and Connection Throughout the episode, Raul highlights the importance of community support, whether through his podcast or his clothing brand, Charlie Mike. He discusses how sharing stories and uplifting others can create a ripple effect of positivity and encouragement, particularly within the veteran and first responder communities. Key Themes - The journey of recovery and the importance of mental health - The impact of loss and the power of second chances - The significance of being a present and engaged parent - Building a supportive community and lifting others up - Embracing vulnerability as a source of strength Episode Highlights (00:00) Welcome to the Better Call Daddy Show (01:20) Meet Raul Moreno: A Journey of Resilience (10:30) Overcoming Addiction: The Path to Sobriety (20:00) The Importance of Presence in Parenting (30:15) Creating a Community of Support and Connection (40:45) Wisdom from Wayne: The Power of Love and Guidance Episode Keywords Better Call Daddy, Podcast, Sobriety, Fatherhood, Mental Health, Resilience, Community Building, Veteran Support, Addiction Recovery, Parenting, Second Chances, Emotional Healing, Personal Growth, Inspirational Stories, Family Legacy, Vulnerability, Life Lessons Connect with Raul Moreno Connect with Reena Friedman Watts Website | LinkedIn | Instagram | YouTube Thank you for tuning in to Better Call Daddy—where love, resilience, and community come together!   Resources and disclaimer this episode talks about suicide https://988lifeline.org/  

With the release of Animal Crossing New Horizon's Nintendo Switch 2 Edition & 3.0 Update, comedian Katherine Hutchins and friend of the show Emma Brockway join to discuss if we're psychologically ready to return to our pandemic-era islands. Will our residents even know us anymore? What if we forgot how to play? Oh we also give our impressions of everything new in the latest update. We also cover all the Nintendo and gaming news such as layoffs at Meta affecting many VR game developers, Legend of Zelda: Ocarina of Time getting a LEGO set, rumors of a new Switch 2 model found on Nintendo's website and much more. As always, we close with the games we've been playing. Listen to Super Switch Headz on Apple Podcasts, Spotify, YouTube or wherever you enjoy podcasts. 0:00:00 Introduction 0:09:27 News and Rumors 0:45:56 Animal Crossing 3.0 Update 1:29:42 Games We're Playing Discord: https://discord.com/invite/CWbF4gb Facebook: https://www.facebook.com/groups/switchheadz Patreon: https://www.patreon.com/SuperSwitchHeadz/ Website: https://www.switchheadz.com/ Clips Channel: https://www.youtube.com/@SwitchHeadzClips

Winter weather can be unpredictable, but being prepared makes all the difference. In this episode, we walk through how to get ready before a winter storm, what to do if the power goes out, and how Arkansas Valley Electric works to safely restore power. Simple tips, safety reminders, and peace of mind—straight from your cooperative.

This episode is a multi-layered transmission — part collective tarot reading for 2026, part grounded Q&A & channeling on manifestation, spirituality, and soul purpose.(Patreon for Full Video of this podcast & channeling + light language.) ➡️ http://patreon.com/DivineCreators 21 Day 2026 Manifestation & Self-Love Program: https://www.codysingh.com/onlineprogramsWe begin with a collective tarot reading for the year ahead, exploring The Chariot (Reversed), Five of Swords (Reversed), and Ace of Pentacles (Reversed). Together, these cards reveal a clear theme:2026 is not about pushing harder — it's about realignment before expansion.This is a year of:• releasing forced momentum• choosing peace over proving a point• redefining success in a way your nervous system can actually sustain• building foundations that feel safe, honest, and embodiedIf you've been feeling unmotivated by old goals, resistant to hustle, or called to slow down without knowing why — this reading offers clarity and reassurance.From there, we move into listener Q&A, including:✨ Why visualization works (and why it doesn't have to be specific)We explore how visualization shifts your internal state rather than forcing outcomes. This segment reframes manifestation as nervous-system regulation, receptivity, and permission to feel good before evidence appears.✨ Discernment in spiritual identity and “chosen one” narrativesWe unpack the overlap between sensitivity, spirituality, trauma, and fear-based belief systems — offering a grounded reframe that prioritizes safety, embodiment, and inclusion over specialness or persecution narratives.✨ Soul purpose & expansionA listener question opens into a discussion on soul purpose as lived experience rather than pressure — including themes of travel, connection, exploration of consciousness, and soul-aligned living in service to both humanity and the consciousness of Mother Earth.This episode is for you if you're:• questioning old definitions of success• craving peace over pressure• navigating spirituality with discernment• reconnecting with your body, intuition, and inner timingYou are not behind.You are not blocked.You are being prepared for sustainable, soul-aligned growth.Take what resonates, leave the rest, and allow the message to integrate gently and in your own time.Stream my new album on Spotify!: ⁠⁠https://open.spotify.com/album/3Ite6YFkjcBvSYvtHqIugF?si=YBJHHABrS-SiAVLWP5trMQ⁠⁠Stream my new album on iTunes!: ⁠⁠https://music.apple.com/us/album/feeling-hz/1869793343⁠⁠

Episode 317: Valentine's Day is the busiest and most important holiday of the year for florists, and preparation makes all the difference. Vonda and Lori walk you through a full Valentine's Day staff meeting, just as they would with their own teams.From customer service reminders and sales scripts to design productivity, cooler strategy, delivery expectations, and social media ideas, this episode is packed with practical guidance you can use immediately. They cover pricing confidence, upselling with integrity, managing stress, supporting your teammates, and creating a positive, organized environment—even when things get hectic.Whether you're a designer, sales associate, delivery driver, or owner, this episode is designed to motivate, align your team, and help you approach Valentine's Day with confidence, clarity, and a little fun.You've got this—now let's go sell some flowers. 2026 Valentine's Day Staff Meeting Sponsored by: Flower CliqueFlower Clique Prep SchoolReal Life Retail Florist

The First Episode of 2026.Entering My 10th year in Podcasting. I am giving myself flowers every week.Follow me everywhere: @TheJohnEffectEmail me: thejohneffectpodcast@gmail.com

In this episode, we sit down with Michael Korn to talk about the fast-changing world of artificial intelligence. Michael shares insights on AI automation, how AI is being used today, the future of AI, and what it means for creators, businesses, and everyday people. We dive into practical use cases, common misconceptions, the balance between human insight and automation, and how to think strategically about AI moving forward.Michael has been a product engineer and leader for about a decade. He works with all companies in all industries, from startups just starting to get traction up to Fortune 500 companies. He is deeply experience with product research, software engineering, and improving products already on the market. Michael can lead teams, be the whole team, and play any position on the team. Michael recently completed Gauntlet AI, an all expenses paid AI bootcamp in Austin, Texas that only accepts the top 2% of engineers.----

Cody Bellinger is set to make his decision this week, and it feels like he might be gone. What's next for the Yankees? Whatever happens, Jasson Dominguez seems to be back in the picture. At least for now. Let's talk about that.0:00 Intro0:26 Belli Is Gone3:04 Dominguez Time To Shine?5:13 Right-Handed Struggles8:46 Athleticism Is There!11:13 Stay Connected With Us!12:07 Overall Expectations16:40 Mini Rant About Payroll19:04 Outro*SUPPORT THE POD*https://account.venmo.com/u/Robert-Carbone-Jr-28Audio

When God says stand still, use the time to get prepared for when He says move.

Jump start your week with a Jump Start REWIND, read by Roger Shouse.

All who desire to live godly in Christ Jesus shall suffer persecution! Persecution is a reality of the Christian life, but many of God‘s people are not prepared to face any persecution. The purpose of this podcast is not to instill fear in anyone, or to be morbid. It is too, encourage the people of God that although persecution is a reality, we can live boldly and unashamed of the gospel of Jesus Christ, without fear of what man can do to us.

Thank you for joining us for worship this Sunday at Upper Room Church! We would love to hear from you. Comment below and let us know you are watching.   Message Notes: https://upperroom.cls.co/dSmV Acts 1-2; Joel 2:28   Baptism Sign Up: https://upperroompcola.cls.co/dmjs   Growth Track: https://upr.cls.co/njyq   UR Groups: https://upr.cls.co/zdqc   Event Calendar: https://upr.cls.co/ftcj   Prayer, Assistance, Share Decision of Faith: https://upr.cls.co/nqvp   Join the Legacy Team: https://upr.cls.co/msth   Giving: Support this ministry here and around the world: https://upr.cls.co/jpzq   Streaming License through CCLI https://ccli.com/us/en/streaming    Copyright protection under 17 U.S.C. § 110 - U.S. Code - Section 3

In the first hour, DVD discusses the Titans having a “huge, huge offer” prepared for John Harbaugh. OutKick Sports Chad Withrow on all things Titans, Vols, NCAA, and more 

Pastor Pete Anderson - Luke 4: 1-14

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At least 1,850 protesters have been killed in a brutal crackdown by Iran's government. Robin Wright, contributing writer and columnist for The New Yorker and author of several books on Iran, explains the political upheaval and why President Donald Trump has canceled meetings with Iranian officials and encouraged protesters to keep demonstrating, saying that "help" from the U.S. is on the way.

-- On the Show -- Caleb Ragland, Chairman of the American Soybean Association, joins us to discuss how Trump's tariffs are reshaping the soybean industry and the economic future of rural America -- An ICE agent shoots and kills U.S. citizen during a federal immigration operation in Minneapolis as Trump falsely claims self defense and blames the radical left -- Governor Tim Walz prepares the Minnesota National Guard after uncoordinated ICE raids kill a resident and escalate tensions between state authorities and federal agents -- A confrontation between Minnesota state power and federal ICE operations raises concerns about institutional breakdown as courts and political norms face direct strain -- Trump proposes raising the U.S. military budget to 1.5 trillion dollars while falsely claiming tariffs will pay for it and contradicting years of anti Pentagon rhetoric -- White House Press Secretary Karoline Leavitt makes incoherent and contradictory claims about U.S. control over Venezuela and openly entertains buying Greenland -- Health Secretary Robert F. Kennedy Jr. says Donald Trump has ordered obesity to end as new federal dietary guidelines reshape school meals military food and assistance programs -- On the Bonus Show: New reporting shows many patients regain weight after stopping GLP-1 drugs, raising questions about whether medical weight loss now requires lifelong treatment. Plus, Donald Trump says the United States could effectively run Venezuela for years, signaling an extraordinary expansion of U.S. control over another country's government and oil industry

Guest: Bob Zimmerman. A standard solar conjunction has caused a temporary communication blackout with Mars rovers, a routine event for which spacecraft are prepared. In other scientific developments, astronomers have detected the wake of a companion star moving through the atmosphere of Betelgeuse, while new archaeological evidence suggests Neanderthals possessed the technology to create fire 400,000 years ago, pushing back the known timeline for this capability significantly.1959