In today's video, we're headed to YCS Las Vegas to meet fans, hang out with friends, and hopefully, see some awesome cardboard. It's 5 a.m., I'm leaving Nashville to go to Vegas. This is too early, but here we go. Let's get this thing started, baby. Now we're talking. Whoa, what is that? Oh gosh, that's a creepy looking apple. What's going on, guys? Cimo here, and today, we're making gauge shi- All right, perfect. Perfect, you got it, you nailed it. I'm here with the greatest duelist of all time, Gage. You know me, but you know I get it. And then, eh, pretty mid-dualist, Alexander Cimo. One person at this table is one YCS. One person. It's the man behind the camera. It's the man behind the camera. I guess what does never see his face, though. We're headed into the event with the squad. Let's see, they're gotta get registered. Let's see if we can maybe make some trades. I don't know, day one. Let's find out. We are waiting in a giant line that goes nowhere. So, we might be here a while. There's a door right there. Is there anyone going in? Doesn't seem like it. This is Ruxin 34's trade binder for the weekend. You can catch him. Yeah, check it out. We got some nice stuff here, some ramp parts. Oh yeah. Some guys breakers. Ooh, good stuff.  Some of them, some of them. I got a little lazy on some of them. Yeah, there you go. Yeah, looking good. That's a beautiful mailer. Yes it is. Somebody come pick it up. Star lights. Star lights. There's the Mirror Jay, people. The Mirror Jay. A lot about grading it, but you have a chance to pick it up before that. Yeah, okay. These are spoken for. Nobody, nobody touches. Yeah, nobody touches Gage's cards. I missed that last page. Go back to that.  Okay, we're good there. Golems. These are packed fresh, by the way. Yeah, believe so. Oh, we got a lot of Aquineos. Spoken floor again, don't touch them. Yeah, sick, yeah. Pick that up with the Pasadena, I think. Oh, wow. I kind of want that, actually. All right, okay, Gage is claiming everything as we go. All right, whoa, we got five seconds. Go quick. I forgot. There's nothing else big, I think. Oh, a GDS. Ah! The fusion destiny is dying. What have you done, Joseph? What have you done? We've been in this line for an hour and a half. Worth it? We made it, we made it. Only took two hours. We're recording a signing. I am ruining this Jaden signed frog the jam by putting my name on it, but I'm gonna do it. Where do I put this? That's the perfect spot. It is so good, yeah. I'm gonna go, we're gonna go into the text a little bit. No, I'm gonna go, I'm gonna go up here. No, I can't, there's nowhere to go. I'm gonna go right below the text. That's what we're gonna do. There we go, that's the spot. All right, we did it. We did it. Looking good. We are here with the most impatient man on the planet. How are you opening? You know why he's angry, which I am as well, so I can't really say anything. Okay. We're super rare, okay. The fastest pack opener in the West. With no table to put the card on. This is honestly impressive if you're able to do this with two hands. I got it. Like this should take a lot more hands. Appreciate you, man, I appreciate you. Okay, ultra. Look at this. Insane. We're going for a secret next.  I pulled a starlight. You pulled a starlight. I pulled an ultra. You pulled a fin rear, so that was pretty good. Is there even a good ultra in this set? I don't even think so. Yeah, there's three. Yeah, big one, what do you mean? Shouldn't you know that? I'm not playing that card. Yeah, definitely, definitely not playing that. This is painful to watch, man. I know, I'm making every pack opener on YouTube pretty well now. Like, people just watching this. This is the real thing. Well, this is honestly, this is real. Oh! Gravekeeper. This is a realistic pack opening, though. This is how people really open packs. I got a secret. They just rip them open as soon as they get them. And now I'm going to get a starlight, it's fine. Let's go. Secret and ultra, honestly, kind of crazy. This is better than my entire box was. Kind of crazy. Okay. Well, I got a secret. Of course, you would get two great cards, but, you know, the usual. All right, I just picked up this Dark Magician coin. Oh yeah, somebody got a coin. Yeah. What do I know what that's like? Yeah, it's pretty crazy, right? We got scammed. Yeah, I got a coin and I'm not even playing, so I don't know what's going on here, but I just got this coin. Looks pretty cool. Dark Magician. W's? W's in the comments? But wait, do you want to win that coin that I picked up at YCS Las Vegas? Just like the video, be subscribed, turn on notifications. Let me know what you think of the YCS. And if you've ever been to a YCS, what do you like about them? I'm here with the man himself, Gage. He's going to open up his five packs and his coin, or say that for last, see what he can get. I have a feeling Alex already pulled better than me with his great keeper. Dude, it's going to be hard to beat that, but we'll see. Oh, a secret, bro. Oh, a secret, but that's like the worst one of the set. That's the wrong one, but hey, it's a secret. All right, let's see what else we can get. Super, it's okay. There's a starlight in here. That's what we picked up. Right, right. What coin in there? Sneaky. Sneaky. Sneaky, the sneaking the maxi back into the game. We'll tell her right there. Sneakin' him back in. Chaos switch. All right, all right. All right, last pack, last pack. This is a starlight. This is where it happens. Four starlights in one pack. What's the pack trick? You do this for a living. What is it? One, two, three, four. From the back. From the back. One, two, three, four. Put it in front. Yep, yep. You're good. This is it. This is where it happens. Yes. We've got chaos monsters in here. Oh my God, a chaos mirage dragon. I can't believe it. Oh, this set is perfect for you, man. This is where it all doesn't matter because I got a gold coin. Oh. Oh, what'd I get, what'd I get? What is that? What is that? That's time wizard. Time wizard. It's a twiz. Shout out twiz, bro. That was kind of lit.  He said this is where I pull gold. Look at that, bro. He's nice. Dude, that's pretty dope, man. That's sick. All right, Gage. I see you. Oh my goodness. The king of the vlog is here. He's back. Oh yes, we out here. VOP is back. He's not with me, though, this time, which is pretty sad. It'll be for the next one. Next time. We'll be back. Stay tuned for the next one. I'm here with the number one auction series. Remember? Luke Von Karma, 8K Danny. Who are you? Who is that guy? Who is that guy? He doesn't even watch auction series. What a weirdo. I can't even imagine not watching auction series. Is he really even streamed? Was he even streamed? I'm not sure. I don't know. Day two. We're here with the ultimate squad. We're gonna be looking for some cards today. We're gonna be looking for some other stuff, some people. We'll see if there's some interesting footage to pick up. Let's just go in. You know what would make today better? Sasiata was actually here, but he's not. Yes, that'd be just be so much better. But for some reason, he's just nowhere to be found. Nowhere. I have to do this, be like, hey, what's up, Sasi? There's no giant seven footer. No one, it's crazy. It's really upsetting. It's very upsetting. Make sure you use the Ruxen code, though, every time I check it. Maybe next time, make sure you use code Ruxen, whatever it is, whatever Sasi came up with. Ruxen 420 or something on that. We have entered the venue. It's looking pretty sick. Lots of people. I think they have about 500 teams, something like that. They haven't actually announced it, but it should be a pretty hyped tournament because that's like 1500 players. Just pretty big. I guess I'm gonna be looking for some trades, maybe some pickups at the vendors. We'll have to see. I am here with Master Duel's most dedicated player. Not true. Danny, Luke Von Karma, who has waited two and a half hours to play Master Duel at a live event. How's it feel?  You feeling good about it? No, please. I could be the second player to love Master Duel. Bring devices out of this stuff that just come on, man. Two and a half hour wait for Master Duel? Sick. Oh yeah, check this out. Check out this binder. Now we're talking. We've got some clutch stuff coming up here. Now we're talking. What else you got in here? Just oddies something. Yeah, it's whatever, you know. I'm a big graded guy, so this is like the stuff that I'm talking about. Oh yeah, this is this garbage right here. It's trash, there's nothing good in here. Like, oh no, only a dark magician girl. What do we do? Okay, don't worry. These are clean. Oh, what? These are the nuts. He's bringing out the slabs? He said no, I didn't bring anything. I just brought these crappy slabs right here. Look at this foiling. That looks insane. So when I first decided I wanted to get into Asian English, this is how I started. I was like, you can buy some OCG copies because that's the closest you're gonna get to Asian English. And they're like weirdly cheap compared to like the English ones. And I was like, but this is my incoming grill. If I can get that in Asian English, PSA 10, Cyber Dragon, I do. Dude, this looks awesome. Yeah, the Asian English stuff is really cool. Let's take a one more look at those. This is sick. This is a clean binder too. Yeah, it's strictly stuff. I might actually help them bring in to the stage. Strictly, let's go, dude. We are headed to find the lost bottles of water. I've got the secrets. The secrets because all the water has been bought and it's Las Vegas and everything's really dry and we need water. But there is a secret vending machine that we are going to find and it's gonna save us from dying. So we'll find it. It's gonna be great. Is there water in here? I don't know, but there's no people in here.  It's creepy. Maybe there's zombies here or something. I don't know. Water. Oh, the water has been found after a 10 minute walk into an abandoned hallway. What's up, rucks and fans? We got a nice collection from a personal friend of mine and we're gonna show you some nice, delicious cardboard. There he is, the rucks and fans king. He brought us what appears to be an epic, oh, an epic collection for sure. Wow, check out those. We got some star lights right off the bat. We've got some more star lights. Oh, the Stratos. There you go. There you go, MBT and Sean. Okay, nice, Blue Eyes Jet Dragon, cool. Stardust, now this is getting a little expensive here. This is getting crazy. We've got some insane stuff. Ooh, obelisk, cool. Very nice, Ultimate Rare's. We've got Draco Connection, nice. Brilliant fusion, solemn strike. Yeah, that thing got hit hard. Got hit hard recently. Yeah, but my oldies are way down. Ooh, nice tokens, cool. All kinds of, oh, the summons go from the app. Love to see that guy. Karaz, oldies and oldies, yeah, that is. Okay, cool, cool. All right, oh yeah, the best deals. Classic, of course, you know. My classic, I mean brand new. Okay, cool dimensional barriers evenly matched. So we're getting some more staple kind of stuff. Very cool. We've got the whole Colossus, it's coming back, baby. It's gonna happen. Just wait. It's gonna go from zero to one, man. You're gonna not know what the card does. It's gonna be amazing, it's gonna be amazing. We have three-celling judgments, cool. Last few pages, looks like we got some more staple-y stuff. Firewall, Arata, unfortunately. Okay, is that it? And through the end of the globby, to me, that's it. Oh yeah, now we're talking, oldies. These look nice, these look nice. And then a couple of Book of Moons at Firewall. Cool, oh, one more page? Oh, more of that, two kingdoms all over the place. Yeah, nice. That's me, Alex. Very nice collection, Alex. I appreciate it. Brought to you by Ruxen fans. Oh yeah, Ruxen fans, thank you for enjoying this video. Holy, Stardusts. That's French, that's sick. All right, we'll take all these for five bucks each. We have more on the side that we're looking to sell to somebody. Okay, okay, I can make a bid of $5. It's a hard bargain. Starting at five, starting at five. That is clean, that is clean. That is also clean. This is like the extra stuff. So we pulled this to the side for a Yu-Gi-Tuber who's trying to look into it. Okay, okay, that's some big stuff, that's some big stuff. But wait, there's more content to be had. And it is, oh my goodness, now we're talking. Look at all this, look at all of that.  Oh, okay. Trying to play some hand traps there. Diddy Crow, a sick-looking Ultimate Rare as well. Oh, look at that. Is that for a rack? No, that is insane. Look at this. That is insane. Oh my gosh. That's big, that's big. Lot of work, a lot of work. That's a lot of events. That is absurd, man. You got the connected average, that's so cool. We're leaving the event. Day one in the books. Look, it's Jesse. What's up, Jesse? All right, we're headed out. It was fun. They made day two. The Kings made it to the second day. So we gotta come back in the morning. Hopefully find some more cool stuff. It's already thin, nobody here, only the champs. Now we get, nobody's gonna show up. Just round one, two, three, no shows. They heard, they heard that the goats are coming in. And day, what is this, day two? It's like day four for us, but day two. Day two is gonna be, it's gonna be a sweep. Clean sweep for the team, let's go. We can dream. There's a lot less people today because it's nine a.m. And you're only here if you had to play. Or you're me, and you're with people who had to play. So yeah, just a few people trickling in. I'm sure more people will show up later today. I don't really know how long we're gonna be here today, it really depends on how they do in their round. Let's just see, maybe I can find some cool pickups today. Haven't picked anything up really, except that coin. So, I don't know. The goat is at it again. Looking through binders. What's he gonna pick up this time? Special guest? Shout out to the team. And now they will buy my entire binder. All right, fire trade going down. With the legend, we out here. We picked up. Well, I didn't pick any of this up. I actually gave it up, but it went to a good home. So, you might see it on Instagram near you, v-o-p underscore, claim underscore, sale underscore. Let's go. Gage is currently trying on someone else's backpack. It's clean, bro, it's clean. V-o-p for all your needs. Matt's backpacks, we got cards, we got everything. It's insane. Exiting the venue for the final time. Just spent a couple hours here. Had some deals today, not bad. And yeah, pretty good event. I didn't do much, I just hung out. Hopefully the blog's decent. I don't even know where we recorded at this point. So, see you guys next time. It's just a question.


Income Tax 2021-2022 Education Credits Overview Get ready to get refunds to the max, diving into Income Tax 2021-2022 Most of this information can be found in the form 8863 Instructions Tax Year 2021 on the IRS website, irs.gov, irs.gov Income tax formula down in the bottom half of the formula looking at the credit area noting that both credits and deductions are good, but if you had a dollar credit versus a dollar deduction the credit would typically be better you getting the full amount of the dollar as a benefit as opposed to the dollar deduction which would be a decrease to the taxable income the tax then calculated upon it. Also note that we have two main categories of the credits the non-refundable credits and the refundable credits the non-refundable credits don't typically take the tax below zero the refundable credits may result in a refund that's not really a refund if that was the case because it's kind of like a benefit program in that instance some credits might have a non-refundable and refundable component to them this is the form 8863 the education credits we're looking at the American opportunity and lifetime learning credits we typically think of them together we group them together because when you have the educational costs typically the credits are going to be the biggest benefits that you get from them and usually we have to go in a hierarchy to see if we can get first the one that's going to give us a more benefit for the credit and if we don't qualify for that one then we take the second credit which if we can still get that credit that's going to be the hierarchy or the thought process when we're thinking about these credits so we kind of got to combine them together as basically education credits and think of it through that thought process this is the second page of the form 1040 we're looking at the non-refundable areas kind of more towards the top of the second page line 20 this is the amount that's going to flow through from schedule 3 and be here on the second page of the form 1040 this is more down below on the second page of the form 1040 where we have the refundable section the refundable portion line 29 American Opportunity Credit from the form 8863 line number 8 okay so what's new with this credit you might be asking the limits on modified adjusted gross income the MAGI so we have this income phase out remember when you're thinking about the income phase out you're typically thinking not about the gross income but the AGI adjusted gross income and then oftentimes you have this kind of modify a modifier in front of the AGI for certain types of things that so they're going to take the AGI and adjust it for certain types of things usually kind of somewhat minor adjustments to it so it's basically an AGI phase out income phase out so the lifetime learning credit MAGI a limit increases to 180,000 if you're married filing jointly 90,000 if you're filing single head of household or qualifying with a widow where the American Opportunity Credit MAGI the limit remains unchanged reminders form 1098T requirements so this is the 1098T that will typically be giving the information about the expenditures that have been made for the education expenditures typically from a financial from an educational institution oftentimes so to be eligible to claim the American Opportunity Credit or the lifetime learning credit the law requires a taxpayer or a dependent to have received a form 1098T tuition statement from an eligible educational institution whether domestic or foreign however you may claim one of these education benefits if the student doesn't receive a form 1098T because the student's educational institution is required to furnish a form 1098T to the student under existing rules for example if the student is a qualified non resident alien has certain qualified educational expenses paid entirely with scholarships has certain qualified educational expenses paid under a formal billing arrangement or is enrolled only in courses for which no academic credit is awarded if a student's educational institution isn't required to provide a form 1098T to the student you may claim one of these educational benefits without a form 1098T if you otherwise qualify can demonstrate that you or a dependent were enrolled at an eligible educational institution and can substantiate the payment of qualified tuition and related expenses so in other words typically the educational institution will be issuing you a 1098T which will help guide you through the data input process that will be the general case and then you could have exceptions for those cases obviously if you had exceptions for those cases you need to be able to demonstrate that it is an exception and verify the fact that it's a valid expenditure qualifying under the rules here so reminders you may also claim one of these educational benefits if the student attended an eligible educational institution required to furnish a form 1098T but the student doesn't receive form 1098T because you file your tax return for example if the institution is otherwise required to furnish the form 1098T and doesn't furnish it or refuses to do so and you take the following required steps after January 31st 2022 but before you file the return you or the student must request that the educational institution furnish a form 1098T so they're supposed to do it they didn't do it they refuse to do it they're causing problems but you requested it you did your due diligence that's you know kind of another exception so you must fully cooperate with the educational institution's efforts to gather the information needed to furnish the form 1098T so if you say they say hey I need your address for the 1098T and you're like no but you got to give me a 1098T and well you know they can't fill out the 1098T without the information they have to have the information of course to fill it out to meet their requirements you must also otherwise qualify for the money and the benefits be able to demonstrate that you or a dependent were enrolled at an eligible educational institution and substantiated the payment of qualified tuition and related expenses the amount of qualified tuition and related expenses reported on form 1098T may not reflect the total amount of the qualified tuition related expenses paid during the year for which you may claim an education tax credit so once again let's do that one more time the amount of qualified tuition and related expenses reported on form 1098T may not reflect the total amount of qualified tuition related expenses paid during the year for which you may claim an educational tax credit so in other words you typically need a form 1098T in order to basically qualify generally unless some unusual circumstance happens however the amount on the 1098T may not be the only thing that could qualify towards edgy towards the credit for example so you may include a qualified tuition and related expenses that are not reported on form 1098T when claiming one of the related credits if you can substantiate payment of these expenses you may not include expenses paid on the 1098T that have been paid by qualified scholarship including those that were not processed by the university so if you made a payment but it was from a scholarship then obviously it's not like you really got the payment you got kind of scholarship money in order to pay for those costs so form 2555-EZ will no longer be available beginning with the tax year 2019 you will file form 1040 or 1040SR all references to these instructions have been revised accordingly if you need to file a prior year tax return use the form and instructions revised for that tax year caution to claim the American opportunity credit you must provide the educational institutions employer identification number the EIN on form 8863 you should be able to get this information from the form 1098T or the educational institution reminders continues banned on claim claiming the American opportunity credit if you claim the American opportunity credit even though you're not eligible you may be banned from claiming the credit for 2 to 10 years depending on your conduct so these credits of course are things that could be subject to people trying to commit fraud on them for example and claim them falsely and so this would be one kind of way to try to disincentifies that I see the caution statement under American opportunity credit later taxpayer identification number the TIN needed by due date of return if you haven't been issued a TIN by the due date of your 2021 return including extensions you can't claim the American opportunity credit on either your original or amended 2021 return also the American opportunity credit isn't allowed on either your original or an amended 2021 return for a student who hasn't been issued a TIN by the due date of your 2021 return including extensions form 8862 may be required if your American opportunity credit was denied or reduced for any reason other than a math or clerical error for any tax you're beginning after 2015 you must attach a completed form 8862 information to claim certain refundable credits after disallowance to your tax return for the next year for which you claim the credit you can see form 8862 and its instructions for more detail finding that on the IRS website irs.gov purpose of form use form 8863 8863 to figure and claim your education credits which are based on adjusted qualified education expenses paid to an eligible educational institution post secondary for 2021 there are two education credits we've got the American opportunity credit part of which may be refundable refundable being a good thing so and then we have the lifetime learning credit which is non-refundable so typically you're going to have the most benefit if you could qualify for the American opportunity credit but it's typically more stringent to do so and therefore if you don't qualify it then you default down to the lifetime learning credit and and that's the general thought process a refund credits can give you a refund when the credit is more than the tax you owe even if you aren't required to file a tax return a non-refundable credit can reduce your tax but any excess isn't refunded to you both of these credits have different rules that can affect your eligibility to claim a specific credit these differences are shown in table one so here's the table one you can kind of recap it for yourself but let's just do a quick run-through of this we've got the American opportunity credit versus the lifetime learning credits now remember when you actually fill out the forms you're kind of entering the data input and trying to see if you qualify for the first one if not then the second one but the general rules on a side-by-side so the maximum credit of the American opportunity up to two thousand five hundred credit per eligible student lifetime learning up to two thousand credit per return once again big difference here because the first one's for eligible student the second one per return so next we have the limit on limit on modified adjusted gross income this is the phased out limit that basically of the adjusted gross income with that modifier in front of it so the American opportunity credits one hundred and eighty thousand if married filing joint ninety thousand if single head of household or a qualified widow-widow we're a lifetime learning one hundred eighty thousand if married filing joint ninety thousand if single and so on same a refundable or non-refundable the American opportunity credit has forty percent of credit may be refundable the rest is non-refundable whereas the lifetime learning credits that is non-refundable all of it non-refundable credit limit to the amount of tax you must pay so then we have the number of years a post secondary education for the American opportunity credits available only if the student had not completed the first four years of post secondary education before two thousand twenty one so you've got that limit on how many years you can claim it but the lifetime learning credit is available for all years of post secondary education and for courses to acquire or improve job skills and then we have the number of tax years credit available American opportunity available only for four tax years per eligible student whereas the lifetime learning credit available for an unlimited number of tax years so then we have the type of program required for the American opportunity credit student must be pursuing a program leading to a degree or other recognized educational credential whereas the lifetime learning credit student doesn't need to be pursuing a program leading to a degree or other recognized educational credential number of courses American opportunity credit student must be enrolled in at least half time for at least one academic period during two thousand twenty one or the first three months of two thousand twenty two if the qualified expenses were paid in two thousand twenty one and the lifetime learning available for one or more courses a felony drug convention convictions they kind of threw this stuff in there you know for the so any case the American opportunity credit as of the end of two thousand twenty one the student had not been convicted of a felony for possessing or distributing controlled substances I guess that kind of relates because maybe they distribute those on campuses which is not good I don't know why that's in the educational thing but maybe that's why I don't know in any case for the lifetime learning credits felony drug conviction don't make the student ineligible for the qualified expenses for the American opportunity credit tuition required enrollment fees and course materials that the student needs for a course of study whether or not the materials are bought at the educational institution as a condition of enrollment or attendance a lifetime learning credit the tuition and required enrollment fees including amounts required to be paid to the institution for course related books supplies equipment so a bit more limited quite bit more limited for the lifetime learning there we've got the payments for academic periods payments for the American opportunity credit payments made in two thousand twenty one for academic beginning in two thousand twenty one or beginning in the first three months of two thousand twenty two that's for both lifetime learning and American opportunity credit that T. I. N. needed by taxpayer due date filers and student must have must have been issued a T. I. N. by the due date of their two thousand twenty one return and then we've got the educational institutions E. I. N. you must provide the educational institutions employer identification number so who can claim an education credit you might ask you may be able to claim an education credit if you your spouse or a dependent you claim on your tax return was a student enrolled and at or attending an eligible education institution so obviously if if it's single yourself if you're filing married yourself your spouses the spouses and then of course if you have the dependence typically children then possibly then as well for two thousand twenty one the credits are based on the amount of adjusted adjusted qualified education expenses paid for the student in two thousand twenty one for academic periods beginning in two thousand twenty one or beginning in the first three months of two thousand twenty two who can claim the education credit continued academic period and academic period is any quarter semester trimester or any study as reasonably determined by an eligible educational institution if an eligible educational institution uses credit hours or clock hours and doesn't have economic terms each payment period may be treated as an academic period for details see academic period in chapters two and three of publication nine seventy so most find it most educational institutions are somewhat standardized so they'll kind of have that as somewhat standardized but you might be somewhere that isn't standardized and then you have to go you have to get dig into that a little bit more so who can claim a dependence expenses if a student is claim as a dependent on another person's tax return all qualified education expenses of the student are treated as having been paid by that person therefore only that person can claim an education credit for the student if a student isn't claimed as a dependent on another person's return only the student can claim the credit so typically if you're talking about a student that's being claimed by a parent for example then you would think that the parent who is claiming that the dependent would that's where the credit would be located the return would be located there obviously if the student is filing their own tax return and is not a dependent then you would think that the credit would most likely be located on their actual return in that instance expenses are paid by a third party qualified education expenses paid on behalf of the student by someone other than the student such as a relative are treated as paid by the student however qualified education expenses paid or treated as paid by a student who is claimed as a dependent on your tax return are treated as paid by you therefore you're treated as having paid expenses that were paid by the third party for more information and on example see who can claim a dependent's expenses and publication as 970 so you know you got different situations where generally you might say well you had someone else paid for the educational expenses of a child that was on another person's return right so obviously if you're not the person that has that child as a dependent on your return you're not going to get the benefit of the credit on your return but you are obviously paying for the educational expenses of of the child if you're paying for their tuition or someone like something like that you would expect you would hope that somebody would would get the ability to take the credit and you would think then the person if it was a dependent like if an uncle paid for the educational expenses of a child that was you know there the dependent of another person you would think that whoever's claiming that person on the return would get the capacity to take those payments as the education expenses would be the general idea right because if it wasn't that case then you can say okay I gifted it to you'd have to work around you'd have to say okay the uncle gifted it to the brother or whatever who then paid for the tuition expenses so you see it's basically the same kind of thing so that's the general idea whoever in general you would think whoever is claiming the child as a dependent or if they're claiming themselves would generally be able to claim the deduction or credit on the return who's claiming the individual even if they themselves aren't the ones that paid for it such as an uncle or something paid for the tuition now obviously if it was a scholarship then that's a different situation because you got the scholarship money which basically paid for it who can claim the education credit who cannot claim a credit you cannot claim an education credit on a 2021 tax return if any of the following apply one you're claimed as a dependent on another person's tax return such as your parents so the student who's claimed as a dependent on someone else's tax return can't claim the credit on their tax return because you're claimed as a dependent on the parents you would think the person that would get the benefit from the parents tax return two your filing status is married filing separately so that married filing separate is always kind of an issue with many credits so number three because if you remember there's two kind of sets you can say married or non-married if you're not married you might be ahead of household or single for example and then if you're married you can't go back to ahead of household or single unless you're in kind of a gray or one of those kind of like a weird area you usually have to file either married or joint or married filing separate and married filing separate often causes issues with credits such as these so number three you or your spouse were a non-resident alien for any part of 2021 and didn't elect to be treated as a resident alien for tax purposes number four your MAGI basically your income your adjusted gross income is 180,000 or more if married filing jointly 90,000 or more if single or qualified widow-widow were with a dependent child five the student has not been issued a TIN by the due date of their 2021 return including extensions and so that's it generally your modified adjusted gross income is the amount on your form 1040 or 1040 SR line 11 that's generally your AGI adjusted gross income on the tax return however if you're filing form 2555 and earned income or form 4563 exclusion of income for bona fide residents of American Samoa or are excluding income from Puerto Rico at the amounts on form 1040 or 1040 SR line 11 that's where the modification comes in so you can see it's kind of an unusual circumstance so that's why they had to put the modifier of the modification in front of the adjusted gross income if you have tax software that obviously can help out with this a lot and if you're in that situation you can look at it more on publication 7 or 970


I don't know, I feel like we didn't get enough justice for Bryce. He got off way too easy. And unfortunately, that's realistic. I think that's what happens, you know, in today's society. I don't know, maybe some jail time would be nice. I would hope, you know, and it's up to the writers, obviously, but, you know, I would hope that we get to dive into Monty's backstory a little bit, his history with his father and the relationship with his family. I think there's so many important things that can be spoken on when you deal with someone like Monty. So hopefully we get to dive in his psyche a little bit. Jeff is different from everybody else, because, you know, he's in flashback, so we have so much room to go with Jeff if Jeff decides to come back for season three. So we'll see.


I want to invite you to come and spend about 20 minutes with me on my birthday, 23rd of March.  Well, I'm going to talk to you about as I get older, dot, dot, dot, here's a few things I'm learning as I get older. One of them I'm going to call, always ask the turtle. I learned this lesson the hard way.  Well, I'm going to share probably five of my top discoveries in this last year or so of what I'm learning as I get older to pass on to you so you don't have to reinvent the wheel. I'm going to save you a lot of grief at a lot of time, but passing on my wisdom to you on my birthday. So more information in the link in the bio hope to see you on my birthday. Love you guys. Cheers.


Phase 2 of CPO 365 training resumed August 14th following a two-day training stand-down. Master Chief Petty Officer of the Navy Mike Stevens ordered the Chief's Mess to stop training from 7 a.m. August 12th until 7 a.m. August 14th after receiving two anonymous reports of unprofessional behavior during Phase 2. The Mess was instructed to use the stand-down to review guidance on CPO 365 and the Navy's hazing policy to ensure they are operating within prescribed guidelines. The only training authorized during the two-day time-out was Chief Petty Officer in Doctrination Classes. To read more about the stand-down or CPO 365 visit www.ah.mil. From the Defense Media Activity, I'm Petty Officer Andrew Johnson.


Welcome back to SuperCloud 2, this is Dave Vellante. We're here exploring the intersection of data and analytics in the future of cloud and data. In this segment, we're going to look deeper into the life sciences business with Jesse Cugliotta who leads the healthcare and life sciences industry practice at Snowflake and Nicholas Nick Taylor, who's the executive director of informatics at Iona's Pharmaceuticals. Gentlemen, thanks for coming in the Cube and participating in the program, really appreciate it. Thank you for having us, Dave. You're very welcome. Really try to look at data sharing as a use case and try to understand what's happening in the healthcare industry generally and specifically how Nick thinks about sharing data in a governed fashion, whether tapping the capabilities of multiple clouds is advantageous long-term or presents more challenges than the effort is worth. And to start, Jesse, you lead this industry practice for Snowflake and it's a challenging and vibrant area. It's one that's hyper focused on data privacy. So the first question is, you know, there was a time when healthcare and other regulated industries wouldn't go near the cloud. What are you seeing today in the industry around cloud adoption and specifically multi-cloud adoption? Yeah, for years, I've heard that healthcare and life sciences has been cloud averse, but in spite of all of that, if you look at a lot of aspects of this industry today, they've been running in the cloud for over 10 years now, particularly when you look at CRM technologies or HR or HCM, even clinical technologies like EDC or ETMF. And it's interesting that you mentioned multi-cloud as well because this has always been an underlying reality, especially within life sciences. This industry grows through acquisition where companies are looking to boost their future development pipeline, either by buying up smaller biotechs, they may have like a late or a mid-stage promising candidate. And what typically happens is the larger pharma could then use their commercial muscle and their regulatory experience to move it through approvals and into the market. And I think the last few decades of cheap capital certainly accelerated that trend over the last couple of years. But this typically means that these new combined institutions may have technologies that are running on multiple clouds or multiple cloud strategies in various different regions to your point. And what we've often found is that they're not planning to standardize everything onto a single cloud provider. They're often looking for technologies that embrace this multi-cloud approach and work seamlessly across them. And I think this is a big reason why we here at Snowflake, we've seen such strong momentum and growth across this industry because healthcare and life sciences has actually been one of our fastest growing sectors of the last couple of years. And a big part of that is in fact, we run on not only all three major cloud providers, but individual accounts within each and any one of them, they have the ability to communicate and interoperate with one another like a globally interconnected database. Great, thank you for that setup. And so Nick, tell us more about your role and Iona's pharma, please. Sure, so I've been at Iona's for around five years now. You know, when I joined, it was the IT department was pretty small. There wasn't a lot of warehousing, there wasn't a lot of kind of big data there. We saw an opportunity with Snowflake pretty early on as a provider that would be a lot of benefit for us.  You know, I remember the days where you had to get a lot of DBAs in to fine tune your databases, make sure everything was running really, really well. The notion that there's, you know, no indexes to tune, right? There's no, there's very few knobs and dials you can turn on Snowflake. That was appealing that, you know, it just kind of worked. So we found a use case to bring the platform in. We basically used it as a logging replacement, as a splunk kind of replacement with a platform called Elysium Analytics. There's a way to just get it in the door and give us the opportunity to solve a real-world use case, but also to help us start to experiment using Snowflake as a platform. It took us a while to, A, get the funding they get, bring it in, but B, build the momentum behind it. But, you know, as we experimented, we added more data in there. We ran a few more experiments. We piloted in a few more applications. We really saw the power of the platform and now we are becoming a commercial organization. And with that comes a lot of major data sets. And so, you know, we really see Snowflake as being a very important part of our ecology going forward to help us build out our infrastructure. Okay, and you are running, your group runs on Azure, it's kind of monocloud, single cloud, but others within Ionis are using other clouds, but you're not currently collaborating in terms of data sharing. And I wonder if you could talk about how your data needs have evolved over the past decade? I know you came from another highly regulated industry in financial services. So what's changed? You sort of touched on this before. You had these very specialized individuals who were DBAs and could tune databases and the like. So that's evolved. But how has generally your needs evolved? Just kind of make an observation over the last five or seven years. What have you seen? Well, I wasn't in a group that did a lot of warehousing. It was more like online trade capture, but it was very much on-prem. Being in the cloud is very much a dirty word back then. I know that's changed since I've left, but we had major, major teams of everyone who could do everything. As I mentioned, in the pharma organization, there's a lot fewer of us. So the data needs there are very different. We have a lot of SaaS applications. One of the difficulties with bringing a lot of SaaS applications on board is obviously data integration. So making sure the data is the same between them, but one of the big problems is joining the data across those SaaS applications. So one of the benefits, one of the things that we use Snowflake 4 is to basically take data out of these SaaS applications and load them into a warehouse so we can do those joins. So we use technologies like Boomi. We use technologies like 5Tran, like DVT, to bring this data all into one place and start to kind of join that, basically allow us to do run experiments, do analysis, basically find better use for our data that was siloed in the past. Yeah, and just to add on to Nick's point there, that's actually something very common that we're seeing across the industries because a lot of these SaaS applications that you mentioned, Nick, they're from vendors that are trying to build their own ecosystem in the walled garden. And by definition, many of them do not want to integrate with one another. So from a data platform vendors perspective, we see this as a huge opportunity to help organizations like IONUS and others kind of deal with the challenges that Nick is speaking about because if the individual platform vendors are never going to make that part of their strategy, we see it as a great way to add additional value to these customers. This data sharing thing is interesting. There's a lot of walled gardens out there. Oracle's a walled garden. AWS in many ways is a walled garden. Microsoft has its walled garden. You could argue Snowflake is a walled garden. But what we're seeing and the whole reason behind the notion of super cloud is we're creating an abstraction layer where you actually in this case, or this use case can share data in a governed manner. Let's forget about the cross cloud for a moment. I'll come back to that. But I wonder, Nick, if you could talk about how you're sharing data. Again, Snowflake sort of, I look at Snowflake like the app store, Apple, we're going to control everything. We're going to guarantee with data clean rooms and governance and the standards that we've created within that platform. We're going to make sure that it's safe for you to share data in this highly regulated industry. Are you doing that today? And take us through the considerations that you have in that regard. So it's kind of early days for us in Snowflake in general, but certainly in data sharing. We have a couple of examples. So data marketplace, that's a great invention. It's been a small IT shop again, right? The fact that we're able to just bring down terabyte size data sets straight into our Snowflake and run analytics directly on that is huge, right? The fact that we don't have to FTP these massive files around run jobs that may break, being able to just have that on tap is huge for us. We've recently been talking to one of our CRO feeds, CRO organizations about getting their data feeds in. Historically, this is clinical trial data that comes in on an FTP file. We have to process it, take it through the platforms, put it in the warehouse, but one of the CROs that we talked to recently when we were reinvestigating what data opportunities they have, they were a Snowflake customer and we are, I think, the first production customer they have have taken that feed. So they're basically exposing their tables of data that historically came in these FTP files directly into our Snowflake instance. Now, we haven't taken advantage of that. It only actually flipped the switch about three or four weeks ago, but that's pretty big for us again, right? We don't have to worry about maintaining those jobs that take those files in. We don't have to worry about the jobs that take those and shove them on the warehouse. We now have a feed that's directly there that we can use a tool like DBT to push through directly into our model. And then the third avenue that came up actually fairly recently as well was genetics data. So genetics data that's highly, highly regulated. We have to be very careful with that. And we had a conversation with Snowflake about the data white rooms practice. And we see that as a pretty interesting opportunity. We're having one organization run genetic analysis be able to send us those genetic data sets, but then there's another organization that's actually has the, in quotes, metadata around that. So age, ethnicity, location, et cetera. And being able to join those two data sets through some kind of mechanism would be really beneficial to the organization. Being able to build a data white room so we can put that genetic data in a secure place, anonymize it and then share the amalgamated data back out in a way that's able to be joined to the anonymized metadata. That could be pretty huge for us as well. Okay, so this is interesting. So you talked about FTP, which was the common way to share data. And so you basically it's a, I got it, now you take it, do whatever you want with it. Now we're talking, Jesse, about sharing the same copy of live data. How common is that use case in your industry? It's become very common over the last couple of years. And I think a big part of it is having the right technology to do it effectively. You know, as Nick mentioned, historically, this was done by people sending files around. And the challenge with that approach, of course, while there are multiple challenges, one, every time you send a file around Europe, by definition, creating a copy of the data, because you have to pull it out of your system of record, put it into a file, put it on some server where somebody else picks it up. And by definition at that point, you've lost governance. So this creates challenges and general hesitations to doing so. It's not that it hasn't happened, but the other challenge with it is that the data is no longer real time. You know, you're working with a copy of data that was as fresh as at the time at that when that was actually extracted. And that creates limitations in terms of how effective this can be. What we're starting to see now with some of our customers is live sharing of information. And there's two aspects of that that are important. One is that you're not actually physically creating a copy and sending it to someone else. You're actually exposing it from where it exists and allowing another consumer to interact with it from their own account. That could be in another region, someone running in another cloud. So this concept of super cloud or cross cloud could be coming realized here. But the other important aspect of it is that when that other entity is querying your data, they're seeing it in a real time state. And this is particularly important when you think about use cases like supply chain planning where you're leveraging data across various different enterprises. If I'm a manufacturer or if I'm a contract manufacturer and I can see the actual inventory positions of my clients, of my distributors, of the levels of consumption at the pharmacy or the hospital, that gives me a lot of indication as to how my demand profile is changing over time versus working with a static picture that may have been from three weeks ago. And this has become incredibly important as supply chains are becoming more constrained and the ability to plan accurately has never been more important. Yeah, so the race is on to solve these problems. We started with, hey, we're going to simplify database, we're going to put it in the cloud, give virtually infinite resources, separate compute from storage, okay, check, we got that. Now we've moved into sort of data clean rooms and governance and you've got an ecosystem that's forming around this to make it safer to share data and then Nirvana, or at least near-term Nirvana is, we're going to build data applications and we're going to be able to share live data and then you start to get into monetization. Do you see, Nick, in the near future, where I know you've got relationships with, for instance, big farmer like AstraZeneca, do you see a situation where you start sharing data with them, is that in the near-term, is that more long-term? What are the considerations in that regard? I mean, it's something we've been thinking about, we haven't actually addressed that yet. Yeah, I could see situations where, you know, some of these big relationships where we do need to share a lot of data, it would be very nice to be able to just flick a switch and share our data assets across to those organizations, but, you know, that's a ways off for us now. We're mainly looking at bringing data in at the moment. One of the things that we've seen in financial services in particular, and Jesse, I'd love to get your thoughts on this, is companies like Goldman or Capital One or NASDAQ taking their stack, their software, their tooling, actually putting it on the cloud and facing it to their customers and selling that as a new monetization vector as part of their digital or business transformation. Are you seeing that, Jesse, at all in healthcare? Is it happening today or do you see a day when that happens or is it healthier or just too scary to do that? No, we're seeing the early stages of this as well, and I think it's for some of the reasons we talked about earlier, you know, it's a much more secure way to work with a colleague you don't have to copy your data and potentially expose it. And some of the reasons that people have historically copied that data is that they needed to leverage some sort of algorithm or application that a third party was providing. So maybe someone was predicting the ideal location to run a clinical trial for this particular rare disease category where there are only so many patients around the world that may actually be candidates for this disease. So you have to pick the ideal location. Well, sending the data set to do so, you know, would involve a fairly complicated process similar to what Nick was mentioning earlier. If the company who is providing the logic or the algorithm to determine that location could bring that algorithm to you and you run it against your own data, that's a much more ideal and a much safer and more secure way for this industry to actually start to work with some of these partners and vendors. And that's one of the things that we're looking to enable going into this year is that, you know, the whole concept should be bring the logic to your data versus your data to the logic and the underlying sharing mechanisms that we've spoken about are actually what are powering that today. So thank you for that, Jesse. And so Nick, go ahead, please. Yeah, if I could add to that, that's something certainly we've been thinking about. And in fact, we'd started talking to Snowflake about that a couple of years ago, we saw the power there again of the platform to be able to say, well, could we, we were thinking in more of a data share, but could we share our data out to say, AI ML vendor, have them do the analytics and then share the data they result back to us. Now, you know, there's more powerful mechanisms to do that within the Snowflake ecosystem now, but, you know, we probably wouldn't need to have onsite AI ML people, right? Some of that stuff's very sophisticated, expensive resources, hard to find, you know, it's much better for us to find a company that would be able to build those analytics, maintain those analytics for us. And, you know, we saw an opportunity to do that a couple of years ago and we're kind of excited about the opportunity there that we can just basically do it with a no op, right? We share the data right, we have the analytics done, we get the result back and it's just fairly seamless. I mean, I could have a whole nother cube session on this guys, but I mean, I just did a session with Andy Terai at Constellation Research about how difficult it's been for organizations to get ROI because they don't have the expertise in-house. So they want to either outsource it or rely on vendor R&D companies to inject that AI and machine intelligence directly into applications. But my follow up question to you, Nick, is when you think about, because Jesse was talking about, let the data basically stay where it is and bring the compute to that data. If that data lives on different clouds, and maybe it's not your group, but maybe it's other parts of Ionis or maybe it's your partners like AstraZeneca or the AI ML partners, and they're potentially on other clouds or that data is on other clouds. Do you see that, again, coming back to SuperCloud, do you see it as an advantage to be able to have a consistent experience across those clouds? Or is that just kind of get in the way and make things more complex? What's your take on that, Nick? Well, from the vendor, from the client side, it's kind of seamless with Snowflake for us. So we know for a fact that one of the data sets we have at the moment, Compile, which is the large multi-terabyte data set I was talking about, they're on AWS on the East Coast and we're on Azure on the West Coast. And they had to do a few tweaks in the background to make sure the data was pushed over, but from my point of view, the data just exists, right? So for me, I think it's hugely beneficial that Snowflake supports this kind of infrastructure, right? We don't have to jump through hoops to like, okay, well, we'll download it here and then we upload it here. They already have the mechanism in the background to do these multi-cloud shares. So it's not important for us internally at the moment. I could see potentially at some point where we start linking across different groups in the organization that do have maybe Amazon or Google Cloud, but certainly within our providers. And we know for a fact that they're on different services at the moment and it just works. Yeah, and we learned from Benoit Dajaville who came into the studio on August 9th with the first SuperCloud in 2022 that Snowflake uses a single global instance across regions and across clouds. Whether or not you can query across big regions just depends, right? It depends on latency. You might have to make a copy or maybe do some tweaks in the background. But guys, we got to jump. I really appreciate your time. Really thoughtful discussion on the future of data and cloud specifically within healthcare and pharma. Thank you for your time. Thanks for having us. All right, this is Dave Vellante for the CUBE team and my co-host John Furrier. Keep it right there for more action at SuperCloud 2.


Just a bit as a bit of introduction. I'm Chad Palishek, the director of planning and development. I've agreed to MC the event tonight So we want to thank our partners particularly the Oakbrook Corporation for this eventous Momentous day for us here. We've worked on this project. So we started back in October of 2014 When we originally met with the developer, but it started a long time before that when in January of 2014 the Boston store announced that they were closing this facility and And the public kind of came out and they were all up in arms over what's going to happen And we had a plan thanks to our partners at the Sheboygan Square Business Improvement District in the city To really lay out a plan for the master plan for the downtown and how to utilize this space And it was our consultant Veerbecker who laid out this space as being a Multiple-use apartment development with a green space and connecting our three key Venues in the downtown the art center the meet public library and the wild center So we kind of morphed out of that city staff Took a stab at a layout as to how we would see this space being kind of laid out and then we had a meeting with Michael and Somebody else I don't remember Sarah from Oprah Corporation in the SCEDC's office and laid out our concept in our plans as to how we see this Really kind of laying out and how we would like to see this space being engaged with it key Emphasis on connecting the John Michael Kohler Art Center, which is a great resource to downtown and to the a street venue so here we are today after almost two years of Working through this for a groundbreaking Celebration to kick this off and get going on phase one of this which is the development of 81 market rate Apartments right here in the site where we're standing today With before we move into some presentations. I'd like to Just mention Jim Amodio is a city administrator who retired at the end of April was instrumental in you know And driving this through the council and making the council come on board with this Development as well as Don Hammond who is the former president of the council sleep And though they're not here I would like to just give them a round of applause just for thanking them for helping us through this process So with that I would like to ask we've got a few Speakers that are going to speak on different aspects of this project So we'll start out with Michael Maury from the Oprah Corporation who is the vice president and he'll talk about the Project and what's going to happen here on this site coming starting actually next week so Michael Good evening everyone. Thanks for being here. My name is Michael Maury with Oak Brook Well, I thank you all for being here to celebrate this important occasion for us as Jed mentioned This journey kind of started about 18 months ago with the conversation between he and myself and Sarah Spicer at the EDC and You know they were explaining to me And challenged at the city faced in terms of developing housing that would meet the needs of the city's rapidly expanding workforce They assured me this was an important initiative for this community And that they were prepared to work with the right developer to achieve these objectives So when the opportunity presented itself to devise a solution for the former Boston store building We were very excited about the possibilities And we knew immediately we wanted to be involved The images you see here are the result of a lot of hard work Careful planning and thoughtful design that have taken place over the last year and a half Upon its completion next summer the on-core apartments will be the premier luxury rental community in Sheboygan The building will contain 81 apartments Including studio one and two bedroom units in a variety of floor plans as well as 4,000 square feet of retail space Residents will enjoy modern conveniences and amenities including heated underground parking On-site car and pet wash state-of-the-art fitness center offering personal training and yoga classes And a one and a half story community room and outdoor patio Where residents will be able to visit and meet with friends to enjoy a barbecue or a live concert The on-course location in the heart of downtown will offer residents the ultimate in urban living And if anybody is interested in leasing information after the program please come see myself or Brian Martin When we'd love to talk to you more about the project I think it goes without saying that a project like this doesn't materialize without the collective efforts of a number of individuals And I'd like to take a moment just to recognize some of the folks that have made today possible First and foremost, to Mark Hopkins and Mark Kerensky and everybody with HKM Architects Thank you for your vision mark, your creativity and your steadfast commitment to client service We really truly value our relationship with you and your partners Thank you to Mark Dezinski with North Central Construction Your dedication and commitment is truly valued and appreciated Mark To Mayor Van der Steen who isn't with us but I know really wanted to be here Daryl Hofflin and the City Council All the staff members of the city that worked collaboratively with us throughout this entire process We really appreciate all of your support Dane Czekolinski and his staff at the Shpoigen County EDC Our first introduction to the business community was at your annual event Dane We were just blown away. We were so impressed with what we heard and what we saw at that event We walked away with just a great deal of confidence that this was a place we wanted to do business and wanted to invest So thank you very much for all your passion, everything you do and for helping us make connections within the community And finally, we wouldn't be celebrating this exciting milestone If it wasn't for the leadership of Chad Pellishek Chad, you've been a driving force for this project since the very beginning We appreciate your guidance, your focus and your get-it-done mentality Thank you very much Before I introduce the next speaker, I'd just like to mention that Dave Gass is the president of the Shpoigen Square Group He's going to be speaking a little bit but I want to thank him and Dave Soxie who are two local businessmen That really drove the discussions with the Boston store folks when we were trying to buy this property We decided at that point that it was more beneficial to the city if we had some businessmen step to the plate And try to negotiate the deal to buy the property And him and Dave Soxie were really the instrumental partners in kind of putting the deal together with the Boston store owners Who lived in Santa Barbara, California and had never been here before And thought they were going to develop a big sporting goods or cabalas on this site So we knew how unconnected they were and we knew we needed to get it in local control And the Common Council at the time, I remember standing in closed session at the council saying trust me, this will happen Just trust me, let's move forward and the council agreed to it and here we are today So we really appreciate the work that the business community has done as part of this I would just like to talk a little bit about what's going to happen as we wrap up the construction of this apartment building So on Monday the fencing will go up around this site and we're going to start excavation for the footings and foundation We had originally thought that was going to be an easy process until we found out through soil brains and excavations That the old Pringie store is still underneath where we're standing today Where they basically whatever didn't burn in the fire must have pushed it in the hole and covered it over and left it here So we have everything from painted concrete to metal shelving that we need to deal with So this kind of put a little hiccup in it and those of you that have been involved with this process with us We thought this project was probably going to go on the back burner The Common Council agreed to dedicate another half a million dollars towards the cleanups So we're going to be opening bids on Monday with the hopes of beginning construction and excavation early next week That process will probably take us four to six weeks just on the sheer fact of what needs to be moved around and hauled off site But we think we can get there and we're excited about moving into the footings and foundations shortly thereafter We're also working with HKM Architects the architect for this building on a development for the green space And that was on the invite which is the picture here on the top And the intent is to energize the rest of the green space into this kind of arts and culture plaza if you will With a stage so the mic stage that the mic stage which is the John Michael Kohler Art Center green bin looking stage that was here Moved for this year to go for the concerts across the road that will be coming back next year as part of this Or actually this fall as part of this development to develop this kind of Green arts and culture green space around this apartments and Michael Moray will be the one that you know They'll be to tell you that that's the vision that they had with this development is to have us be leveraging the arts and culture And bringing everybody together here so we're hoping to go out to bids here in June or July on about a half a million dollar Development for this green space with the intent of starting construction hopefully this fall and having it ready for the concert series next year at this time So there'll be a lot happening on this site as we move forward and we look for the participation and patients with the community The last thing I just want to state is if you're here and you participate in the fourth of July parade it will be moving over to the north nine street And the sheer fact that we'll be under construction on in this area so we didn't want people around here So we're moving the fourth of July parade as a really as it relates to that so just to notify the public of that At this point I'd like to turn it over to Daryl Hofflin the city's city administrator As you can imagine though we're really happy that Oprah corporation is here This is really the start of a genesis or a renaissance for downtown and redevelopment up and down 8th avenue as well as south pier It's a very exciting time as Chad mentioned there's a lot of partners that came together to make this happen both from the city staff Common council representatives we have a lot of partners, SEC, redevelopment authority, some key business people But really this is the beginning of some really great things for our community Chad referred to it about use the term energizing this really is about bringing energy to our community I think Dain has mentioned there's over 3,000 jobs in the county that are currently open We want to be the place where people move to reside and we think having quality housing like the corporations going to provide our community Is one example of that so welcome again to Sheboygan You can't wait for that first scoops of dirt to be shoveled so thanks again At this time I would like to introduce Ann Briskey and is the senior manager of public program at the John Michael Kohler Art Center And the reason that I think that's so key that they're at the table with us is this whole creative economy And kind of bracing the arts and culture that we have kind of put on the back burner for a number of years in the community And kind of revived since the adoption of the master plan in 2014 so I would like to welcome Ann Briskey Thank the Lord I'm a little shorter Thank you Amy Horster deputy director for programming was hoping to be here tonight but she's not able to join us But she did write wonderful words and Chad told me to paraphrase I'm not I'm gonna read her words because I think they're really beautiful for tonight The art center's vision is of a world in which communities collaborate and explore the arts to nourish and enrich the lives of all And we can't think of a better example of realizing that community collaboration more than that which has been completed around this very space And we're seeing the very tangible results of years of conversation and what happens when the arts have a voice in planning those conversations And we're thrilled to be a part of the planning and even more thrilled when the final plan called for the creation of an arts culture and food district Leveraging and connecting the many incredible cultural assets of this city the art center the library above and beyond children's museum The wild center the list goes on and on all creating a sense of place Both the city and the art center are committed to creating strong creative communities with accessible family friendly cultural and learning opportunities for everyone The art center has been striving towards this for nearly 50 years Enriching lives driving economic development contributing to the local workforce and funneling revenue back into the community through its many many visitors The business improvement district plan allowed us to find a way that we could fit into the community effort And out of that grew the idea and realization of the summer concert series And for those of you who participated last year Thank you and you saw what happens when community organizations come together around a project to create a really exciting event Hundreds of people came together to free live concerts Participated in activities a drink had a wonderful time and really saw what a vibrant community we have And it's not just a feel-good experience. It has significant economic impact Bringing in more than 14,000 people to downtown generated nearly one million dollars in additional visitor spending In this area that just a year prior was somewhat of a depleted zone in downtown Sheboygan That created a barrier to all of our incredible downtown assets And I'm not just tooting our horn Get it? The Wisconsin Economic Development Corporation recognized the impact and awarded the series as the best downtown development story The chamber recognized the series with their working together award And perhaps most significant for this conversation the energy and excitement generated through the concerts Was a part of the tipping point to secure the project that we are here to celebrate today The John Michael Polar Art Center is your art center and is always here for you all to enjoy all the arts all the time And this summer we're working hard to bring you fun festivities and most importantly free live music We're excited to see the development take shape this summer and year and we have a great vantage point every Thursday night during the concerts We'll be even more excited to induce the incredible lineup for next year when we're on a beautiful new green space where we can enjoy live music Even drink meat all friends and make new ones a place to build and to celebrate our community Thank you Thank you Anne at this time I'd like to turn it over to Dane Ceklinski the director of the Sheboygan County Economic Development Corporation Well thank you I really like the term energize and for many different reasons But it was mentioned that we have 3,000 jobs available right now in Sheboygan County I don't know if anyone here realizes but you are standing in the fastest growing economy along the lakeshore And by most measures either the fastest or second fastest growing MSA in the state of Wisconsin Our entire effort to encourage multifamily development started out with conversations with our local companies And that's what we do every day is to try to answer the need of our local firms and what do they need to continue to grow And what they kept saying is that we love to grow But as we're trying to recruit people in this area we have no place to put them And of course me as a standard millennium like you don't know how to search the internet I got this And what we found was that they were right We did a study and we found that we had 13 open apartments in the entire county That is unheard of And from there everything kept snowballing And I keep telling people I have both myself and I think my team two of them which are here And unfortunately Sarah couldn't make it But we have some of the best jobs in the entire county Our job is to unleash every barrier, every print prick that is keeping this county from growing And with major industry in this area Large companies across the border who are actively expanding Our job is made so much easier And I cannot thank everyone else enough The bid district created the vision The city helped every piece move And it just seems like everything came together at the absolute right time And for that I think those entities because we played in my opinion a small role of just trying to connect the dots You guys really deserve the vast majority of credit My team deserves the credit for pulling it all together And I just want to say if you're excited about this Just wait until you see what we have in the pipeline So thank you I appreciate everyone for being here And to Oakbrook Thank you for your investment in our community We appreciate it So last but not least since we're kind of chomping at the bid And they obviously want to get going across the road We have Dave Gast the president of Sheboygan Square I have to lower this Well Chad emphasized when he asked me to speak the three minutes And for a person who is occupations lawyer That's like putting ice cream and cake in front of little kids and tell them they can't eat But anyway, here I go I'm president of Sheboygan Square And some of you know what that is And some of you may not Sheboygan Square is the business improvement district That consists of two areas Sheboygan Square One is the downtown business district Which is a great deal of A Street And the other is the harbor center Which is riverfront and south pier And I can just tell you that the business district Of which I just described About the time of the Boston store Property vacating Actually before that The owners and the members of that Really decided to say You know what if this area is going to move We have to take charge And actually get our feet on the ground And do things And a lot has been done Of which some of it has been described But let me just tell you that The businesses in the Sheboygan Square Have been really active Putting their time and money Into doing things like You see the flowers The hanging plants on the light poles The flower pots next to the businesses All the colorful signs throughout And tables by the library And other things Really decided to get in there And start doing those things And we formed committees That are going out and looking at Growing the area And it's an invigorated Excited group of retail businesses One of the things that We are working on That's really critical And connected to the Oak Brook Development is our retail recruitment We have retained with the city I might add One of the reasons we've been so successful As well is We've had this great partnership With the city over these last four or five years Not that there wasn't a partnership before But it's really blossomed in that time But we are We've hired with the city A group of people Who are going out and actually Calling on retail businesses To attract them to Sheboygan And we are very optimistic About that And we also are going to have We'll bring retail businesses here So we're taking charge Sheboygan Square is taking charge Of the downtown business district And saying we're going to go out And toot the horn of Sheboygan Because it's a horn worth tooting And we're going to get companies here So we can expand the number of opportunities here And encourage more and more people To come down to Sheboygan For a place to live, shop, eat, and play So with that On behalf of the Sheboygan Square Business Improvement District We look forward to a long and fruitful partnership With you Thank you Thank you So that wraps up the program


Nowadays, it's easy to call someone toxic and abusive when they've done something wrong. Some people even use the terms interchangeably. To correct any misconceptions, remember that toxic behavior and abusive behavior are not the same. And not everyone can be labeled outright toxic or abusive without reason. Toxicity Subjective or Objective The reason why people use the word toxic a lot is because, to some degree, it is subjective. Don't we all have something we dislike about someone? And don't we have parts of our personalities that irk others? Every person has a different threshold for what makes them feel drained, or worse, traumatized. But despite its subjectivity, one can argue that there can be objective toxicity, especially if their actions greatly offend and impact the rights of others. Definitions Toxic behavior refers to patterns that harm other people through physical, mental, or emotional means. Although the word toxic is used famously in the context of mental health and psychology, it isn't a psychological term. According to Geoffrey Sherwood of the Oxford English Dictionary, its figurative meaning only started being used in the 20th century. Some examples of toxic behavior are self-centeredness, being judgmental, and backstabbing. Being constantly subjected to these acts can drain you. It may even feel destructive or poisonous, hence the name. On the other hand, abuse is defined by United Nations as physical, sexual, economic, or psychological actions or threats of actions that influence another person. It involves the exertion of power and control over a person, causing significant harm to their safety, well-being, and sense of self. Examples of abusive behavior are coercion, harassment, selfish control over finance, violence, and more. Differences Toxic people tend to have a lack of control or even a lack of awareness over their actions. According to psychologist Perpetua Nio, there is a difference between acting toxic and being toxic. The former refers to unintentionally having toxic tendencies, while the latter deals with actively hurting others, therefore leaning towards abuse. Abusers tend to be more calculated and deliberate in order to obtain control, which is why toxic behavior is not always abusive, but abusive behavior is always toxic. If you found this video helpful, please support our work by leaving a like, comment, and subscribe. So, how do we spot a toxic and abusive person? Manipulation You may think manipulation is a common minor tactic toxic people use, but this is alarmingly already the work of an abuser. Manipulation doesn't just mean lying and diverting attention. There are tons of ways abusers manipulate their victims, sometimes even leading the victims to question their sanity and reality. Abusers may utilize love-bombing, treating their victims like children, even though they aren't, and always acting dissatisfied or disappointed to keep the victim wanting their approval. Monopolizing resources Do they volunteer to be in control over money, food, and other resources? At first glance, it may seem like a sweet responsible gesture until they begin withholding them. This act of selfishness may already seem toxic, but it worsens when the abuser doesn't allow the victim to access funds and seek or receive help, causing them to depend on the abuser to live. Excessive persuasion and deceit According to the National Domestic Violence Hotline, estimates suggest that 13% of women and 6% of men in the United States will experience sexual coercion in their lifetime. Excessive persuasion and deceit may just sound like annoying methods used by scammers in the lake, but abusers are also known to guilt trip, threaten, and make false promises just to get what they want. Addiction Alcoholism, drug abuse, and other types of addictions are undoubtedly toxic. However, abusers with addictions open a whole world of risks to vulnerable victims like children or teens. Brave, physical, emotional, and sexual abuse are only some of the things they can do to cause harm when under the influence. Recognizing signs of abuse is vital for safety. We've attached a list of online resources in the description box for those who need help. If you're a victim of abuse or know someone who is, please immediately tell a family member, close friend, or another person you trust who can monitor and shelter you when needed. You may feel pressured to stay silent and suffer alone, but speaking up can save your life and the lives of others too. You can click on five signs you've been mentally abused to learn more. Thank you for watching, see you next time, and remember, you matter.  Get your very own sigh. The lovable plushie is here to brighten your days. It embodies the spirit of psych to go, and it serves as a reminder to prioritize your mental well-being. Its green leaf symbolizes growth, renewal, and the importance of self-care. Whether it's for yourself or as a thoughtful gift for a loved one, sigh is ready to be your snuggly friend through all of life's ups and downs. Buy your sigh plushie today, link is listed in the description box.


Stack 100, as we speak, 167 points to the upside. That's almost a full percent. And to talk about some of this market action folks, let's jump over to our man, Steve Rhodes. Folks, you can check out Steve's outstanding newsletter. Head to the front page of TFNN. You're gonna see mastering probability right on the front page there. You can click on that. You can subscribe whether you're talking about the monthly price, 149, the six month price of 695. You save $199 or 22% the yearly at 1195. You save $593. Every newsletter folks comes with a 30 day money back guarantee for new subscribers, so I encourage you to check out some of those longer subscriptions if you're thinking about staying on. And Steve Rhodes, great to talk to you man. Good afternoon. Hey Tommy, how you doing? I'm doing well, how are you? Good, good. So we got a hot market, but it looks like it's gonna snow in the Tampa area. It's, you know, I was pulling up the weather today where I saw, thankfully by me, Steve, we're gonna hit about 45 maybe. So I'm not gonna get probably any snow, thankfully, but yeah, I got today, I was this weather man. And how about the weekend, man? Just amazing weather on Saturday, like 83 degrees folks or something amazing. We had gasparilla around Tampa. I didn't make it, Steve, but we had pool day with grandpa, so that was cool too. Oh, cool, but now yesterday. It's 83 degrees, man, down here late January. And now we're gonna get some snow. Why not? Yeah, but did it cool off yesterday? It was cool enough for getting kind of cold. It did, it did. It cooled off. It was still nice, sunny, but cooled off. Yeah, Saturday was the day, man. I was watching a little bit of the LPGA tournament because it was just up the street from you, I think. And it looked like they were pretty cold, the girls, and it looked like quite a bit of wind that was out there. As you know, we gotta enjoy some of this cool weather because it gets so hot here, man, pretty quickly. Absolutely, absolutely. And what I love this time, it was great sports this weekend, but what are the sports? Now you're from the North, are you a skier or snowboarder? You know, I haven't been ages. I was a skier. My dad and I tried snowboarding. It was coming out right as I was down the end of high school when we'd take those trips. We tried it a couple of times. Man, our butts got from falling on the back. We love skiing. I used to do the races. I forget, I loved it. So go ahead, yeah. Yeah, so I now used to ski too, but I love when the X games are on and they hold them all around the place, but the X games and Aspen were on over the weekend. And there's nothing like seeing a beautiful blue sky and all the snow in the mountains. And it's amazing the balance that those skiers have and the tricks that they do. I'd be dead on the first jump. I would, my back would be breaking in half on the high here, you man. But I know. Totally, totally. So talk to me, what do you think? This is quite, every time a minute goes by, we got new highs in this market, Steve. Yeah, yeah. Well, it's because of global flow of capital that's coming in here. And we'll talk a little bit about that. But what I thought we could first do is start with this chart here. And this is a chart, this is a 60 year chart of the S&P 500. So it takes us back to 1946. And typically January closes higher. And then if we take a look at this chart here, if you look at the lower right hand side, it shows you what the typical average price action is for each month. So this suggests that we could be forming a top here because February typically closes lower. So January is definitely, we're gonna definitely generate a higher close versus December in January. I mean, things would really have to fall off the planet in the next couple of days. And we're approaching one of Bud Raul's primary trading range boundary lines at the 49.56. So I heard you, I wasn't watching the markets, specifically as we're coming up, but we're pretty close to that right now, I guess. Yeah, we're at 49.50 right now in the S&P futures. So how about that? So what's interesting is prices coming up into what is typically a resistance or it can be a support range out there. Right now we're climbing up into it. So this 49.56 area, it's gonna be an entry. Now we don't use it right to the penny, right to the tick, but we're approaching that area as we speak right now. And if we take a look at this presidential cycle, so what I did was I took that 60 year timeframe chart, Tommy and I went ahead and because we are in 2024, it's a presidential cycle year and its patterns can be different. Of course we have fewer years to look at out here. There's 19 years worth of data in presidential elections since 64. But what we can see here, oddly enough, is that typically right around the end of January, early February is when the S&P 500 makes its top. And again, this pointed us back to that February timeframe. If we take a look at the S&P index and the SPI and the ESMINI, they each have what I refer to as roadsman dominicator signals, price moving higher doing with less relative energy. But in order for those to identify at top, we need to see a bearish reversal candle. So whether you're looking at the SPIs, the S&P or the ESMINI, folks should be watching for over the course of the next few days, see if we get some type of bearish reversal candle. If we do, likely we're gonna have some type of short term top. Now the S&P 500, the SPI, they're each gonna form bar number eight of a TD9 count top today. 90% of the time when you get to a successful bar number eight, which just move up in this last 20 minutes or so, has done that, it's triggered bar number eight. 90% of the time it'll go on and generate a proper bar number nine. So that suggests we could have a top form between today and Wednesday of this week. Now the ESMINI is one bar behind that. So it might form a top between tomorrow and Thursday of this week. So between now and Thursday, it's just a cautionary time period for us to be looking for a top. Everything's kind of lining up at least at this stage of the game. Now, if that top unfolds, then price typically moves lower into the middle of March. So we'd be looking for it and with a rally that then typically would last take us into the September timeframe. If the S&P 500 is going to begin moving lower, this is what I want people to look for, Tommy, is I want them to pay attention to spot politics, put a 50-day exponential moving average on that. That is the bottom portion of the screen out here. The top portion is the S&P 500. The boxes that are in green show you how the S&P 500 trades when the spot politics is below the 50-day. The red areas show how the S&P 500 trades when the spot politics is above that. So it's one signal to be looking for. So I've identified that there could be a top forming. You're looking for a confirming signal. And that's one of the confirming signals to be able to look for is that spot politics. Now, we talked about the market, perhaps, if we do get this top, the market will be lower into the March timeframe. Well, weekly tops in the S&P 500 typically lead to lower weekly closes for two to four weeks. So this tool that I have on here takes a look at, so the black digits are showing you consecutive higher closes. The red digits, which we're really focused on right now, lower consecutive closes. And so these typically last two to three to two to four bars out there. So if we take a look at that, that happens to line up with us moving into the March first timeframe. We talked about the potential for a March low. If we do get this January, February high, that kicks in. However, and a good caveat here on a monthly basis, we've been moving higher. This is going to be our third consecutive month higher. And so that also is a dance step where we typically can see some type of pullback. And on a monthly basis, you can see this has gone back now over, this is 11 years. So I've taken us back to 2012 out here. So you can see how consistent those pullbacks are. It's kind of cool really to know that, I mean, I realized this a year ago or six months ago until I started looking at this tool that I developed and applying it to the church this way. But when you really look back at it and say, well, that's pretty cool, right? Two month pullback is pretty much on average. So this could actually take us into the May timeframe. And if we expand the presidential cycle, and I just don't do the last 60 years, but I go back to 1928, turns out that May is one of the worst performing months during the presidential cycle. That's also when we get a bottom. So it goes back to that monthly chart. If we do get a top, it's really going to make a low in the March timeframe or it's going to be in the May timeframe. So I didn't get through all the slides, but I think everybody kind of gets the gist of right now that we're looking for. That was great stuff. And as you were talking, we got to 49.56. I've got to love it. I've got to love it. How about that? Totally. Steve, great to talk to you, man. I look forward to the program tomorrow, as always. And I'll talk to you soon. Okay, folks, check it out. We'll be right back. Stay tuned.