Examples Telephone Seminars

Assessing a Client's Risk for Violence ...rofessionals guidance in choosing an expert in this area. Examples will be used that highlight common myths in regard to violence risk. In addition, you will receive a set of references for the major areas of risk assessment and a list of tools available for use. Learning Objectives - You will be able to describe what risk assessment is. - You will be able to discuss how risk assessment  more...

New Building Construction - Why Tilt-Up Is The Right Choice! ...misconceptions about tilt-up construction with real-world examples. Once an owner selects tilt-up construction, there are some critical decisions that must be considered in the earliest stages of the project. You will learn about necessary decisions such as contractor qualifications, and also about the latest innovations in tilt-up construction as they apply to energy efficiency, LEED , and  more...

Making Friends: Social Understanding for Students with Autism and Asperger's ... make friends. The program will also include excerpts and examples of helpful tips from the book Quirky, Yes - Hopeless, No. Some topics that will be covered include relationship repair, allies, and skill building in a natural context. We will also review the skills children need to interact with their peers and touch on how to make a child socially successful, as well as development of a  more...

Best Practices in Nursing Documentation: Writing Effective and Legal Proof Notes ... be able to ask questions and will learn from unfortunate examples of others' documentation and the consequences of those failures. Learning Objectives: - You will be able to describe appropriate and incomplete documentation of patient care. - You will be able to identify consequences of incomplete documentation. - You will be able to recognize the purposes of patient care documentation. - You  more...

Domestic Asset Protection Trusts: Fundamentals and New Approaches ...lications involving trusts for protection and other uses. Examples include the use of a DAPT as a completed gift trust under the current income, gift, estate and generation-skipping transfer tax rules, ILITs with broader flexibility and benefits, and beneficiary favored trusts. These newly evolving strategies provide better-received options for your clients. Lastly, the program will compare  more...

Domestic Asset Protection Trusts: Fundamentals and New Approaches ...lications involving trusts for protection and other uses. Examples include the use of a DAPT as a completed gift trust under the current income, gift, estate and generation-skipping transfer tax rules, ILITs with broader flexibility and benefits, and beneficiary favored trusts. These newly evolving strategies provide better-received options for your clients. Lastly, the program will compare  more...

Utilizing Macros in Microsoft Excel ...onference will show you how to create macros and give you examples of various macros that handle large amounts of information and interact with multiple files. You will also see how to activate a macro with commands, buttons, keystrokes, or pictures. This audio conference will be displayed for attendees via GoToWebinar's interactive component, for which Lorman will provide access and  more...

Ethical Considerations in Utilizing Social Media BenefitsSocial media, from law firm websites to online networking, has become both a preferred means of communication and an important marketing tool for lawyers and firms. But ethical traps abound for lawyers who use these tools to communicate with clients, potential clients, and even friends and family. State bar discipline, compromised cases and malpractice exposure, even job loss, has resulted  more...

Utilizing Formulas in Microsoft Excel ...rnet active tool which allows the speaker to walk through examples in real time. This will be the best way to follow along with the program and a link will be provided for you prior to the program date. This live audio conference will be presented in version 2007, but covering all recent versions - 2003, 2002, 2000, 97, etc. This live audio conference is designed for business owners and  more...

Essential Discovery Skills for Paralegals BenefitsNavigating the electronic discovery process is more critical than it ever has been before. Not only are data volumes skyrocketing, but judges are increasingly focused on evaluating parties' e-discovery efforts from preservation through to production. Indeed, the discovery stage of a matter often determines the outcome of the case, driving the parties toward settlement or trial. In light  more...

Storm Water Pollution Prevention Plans (SWPPP): Developing a SWPPP and the New EPA Storm Water Rules ...oping SWPPPs for construction sites. Further, enforcement examples will be discussed to help prepare you for an inspection focused on Clean Water Act compliance. It is critical for those responsible for NPDES storm water compliance to avoid potential storm water violations and fines. Learning Objectives: - You will be able to identify who is responsible and applicable for construction and  more...

Excel Power Tips and Shortcuts ...rnet active tool which allows the speaker to walk through examples in real time. This will be the best way to follow along with the program and a link will be provided for you prior to the program date. This audio conference will be presented in version 2007, but covering all recent versions - 2003, 2002, 2000, 97, etc. This live audio conference is designed for business owners and managers,  more...

Is a Benefits Portal Right for Your Company? BenefitsIn this session, you will get an overview of the latest trends in benefit portals and how a benefits portal can improve employee engagement, drive employee self service and streamline benefits administration. Demonstrated by best practice models and live examples, you will leave with a real-world understanding of benefit portals and 'next step' ideas to introduce or further advance this  more...

Understanding LEED for Sustainable Building ...eorganization, project timeline impacts, and real project examples. Learning Objectives: - You will be able to discuss how LEED supports sustainable building, and trends in both. - You will be able to explain LEED 2009, LEED v3 and upcoming features of LEED 2012. - You will be able to review how to earn and maintain your LEED accreditation. - You will be able to identify the health, safety and  more...

Documentation and Proof of Construction Delay ...ing legal concepts and decisions. Step-by-step, real-life examples will allow you to see how the concepts and techniques presented in the audio conference are actually applied. At the conclusion, you will be able to identify and quantify delays before they occur, preventing unnecessary disputes and claims. Learning Objectives: - You will be able to recognize the importance of contemporaneous  more...

Turbidity Control and Testing on Construction Sites BenefitsThe Environmental Protection Agency (EPA) has prepared a draft National Pollutant Discharge Elimination System (NPDES) Construction General Permit which will replace the 2008 Construction General Permit. The public notice period expired July 11, 2011. The 2008 Construction General Permit will expire February 15, 2012. Turbidity (cloudiness or haziness of a fluid) is an important parameter  more...

Drafting a Green Ordinance: Case Study ...les of planning and drafting, with a focus on operational examples. The faculty will point out those provisions that have been shown to be effective and what participants should avoid. The concluding section drives hard into the end product, the enactment, and the critical follow up and recalibration of the code. This live audio conference is designed for attorneys, city managers and  more...

Effective Quality Control and Quality Assurance ... those members in an integrated process will be explored. Examples of specific programs and quality management systems will be explained. Learn the realistic application of quality management tools and the limits of those tools. Quality processes certainly come at a cost, but methods to minimize the cost, or even to provide a payback on the investment in quality will be illustrated. This live  more...

Tips for Calculating a Regular Rate of Pay For Your Employees BenefitsWage and hour claims against employers have exploded in the last five years. One target is the rate of pay an employer pays to its nonexempt employees, and how that rate affects overtime payments. Most covered employers understand that they must pay overtime compensation at the rate of 'time and a half' to nonexempt employees. But time and a half of what? Under the FLSA and most state  more...

How to Use LinkedIn as the Best Sales Tool Ever Invented BenefitsLinkedIn is the world's best business networking platform with more than 70,000,000 users. Many salespeople are looking for ways to increase their prospecting and sales effectiveness by using social networking tools. In a more competitive and fast-paced sales environment, it's becoming harder to connect with quality prospects and sales opportunities. LinkedIn is a tremendous business  more...

Dynamic E-Discovery Tips for Paralegals BenefitsElectronic discovery is one of the most important and prominent issues confronting the legal industry today. E-Discovery is the buzzword in litigation and it certainly has earned this status, but its notoriety can at times belie the legal community's tender grasp of its many complexities and implications. Paralegals and legal assistants, the 'case managers' during discovery, are perhaps  more...

How Letters of Credit Work and Why Sometimes They Don't ...iew and illustrate fundamental principles using real-life examples. Our presenter will explain how these principles apply to both commercial and standby letters of credit, and how these two types differ. You will learn why letters of credit might not get paid. You will also learn about standard and silent confirmation, and how to get paid in hours instead of weeks. This audio conference is  more...

New Disclosures Required on the Credit Quality of Finance Receivables and the Allowance for Credit Losses under FASB ASU 2010-2 ...inable dates that is recognized as an asset by a company. Examples of financing receivables include loans, trade accounts receivable, notes receivable, credit card receivables and lease receivables. The new disclosure requirements at the end of a reporting period will become effective for both interim and annual reporting periods ending after December 15, 2010, for public companies. Specific  more...

The Foreign Tax Credit Provisions of H.R. 1586: Practical Implications BenefitsThis audio conference will cover the restrictions on the foreign tax credit recently enacted by Congress in H.R. 1586. You will learn the purpose, scope, and structure of these restrictions, as well as a sense of their limitations, and unresolved questions and potential answers. Examples will be used to explore the practical implications of the new rules to enable you to spot issues  more...

Not-for-Profit Auditing and Accounting for Contributions and Pledges BenefitsIn this day and age, it is essential for not-for-profit professionals to have a basic understanding of auditing and accounting as it relates to contributions and pledges. This will help you to account for every dime taken in, and to report accurately and completely on how each dollar is used. By preserving the financial integrity of your organization, you will also earn the trust of your  more...

Code Section 409A ...st offer correction methods. The notice contains numerous examples of situations that the Code Sec. 409A final regulations do not clearly address - and provides for significant penalties for many plan provisions that most executive compensation professionals would view as a foot fault. The good news is that the notice provides methods for taxpayers to correct many types of failures to comply  more...

Illinois Accessibility Codes ...as identify the code requirements in detail. Diagrams and examples will be used to clearly highlight how compliance should be met. A brief summary of differences between the IAC and other codes will be discussed, identifying the areas where the IAC is more restrictive. Learning Objectives - You will be able to discuss why a state accessibility code was developed. - You will be able to review  more...

Understanding, Preventing and Addressing Well Performance Issues ...and performance of wells. Finally, this program will give examples of actual projects that illustrate the performance problems discussed and the implementation of solutions that helped address the specific performance issues. Learning Objectives - You will be able to analyze well design and construction. - You will be able to report well performance factors. - You will be able to examine well  more...

Building Information Modeling: Planning, Design and Legal Considerations ...hroughout the team. We will talk through a couple project examples where BIM tools and processes were used to really make a difference in the outcome of the project and finish up with a section focusing on the 'What's in it for me?' question, again addressing your needs. You will come away from this teleconference with some solid concepts, some resources for more exploration, an update on  more...

Basics of Trust Administration ...inciples shared by the laws in most U.S. states with some examples of the considerable deviations that written trust instruments can make from state law. The materials will provide citations to the Uniform Trust Code and to the laws of two non-UTC states (New York and Indiana) to illustrate each general principle or issue. This teleconference will be a useful introduction to trust  more...

Collection Strategies for Locating Hidden and Transferred Assets BenefitsDebtors who utilize corporate shells are the bane of commercial collectors, attorneys and creditors. Too often debts and collateral are not recovered from cunning debtors. Most of us are familiar with the shell game in which someone puts a ball under one of several shells and then mixes up the shells leaving another person to guess which shell the ball is under. Debtors like to play 'hide  more...

Secondary Sources of Repayment Fundamentals ...under stressed rather than normal conditions, and provide examples and cases to illustrate this type of analysis. This teleconference will also reinforce basic lending principles as they pertain to secondary sources of repayment that were overlooked or compromised prior to the recession, and how they should impact future lending when the economy recovers. Attorneys, presidents, vice  more...

Political Law Update: The Latest Developments in Election Law, Lobbyist Regulation and Political Activity Compliance ...Court heard three cases challenging the statute are a few examples. This teleconference will assess the lay of the land in this hot and evolving legal field, explain the regulatory schemes that apply, highlight new legal developments and suggest approaches to compliance. This 90-minute tour of political law will bring you current on a wide range of political law rules and developments  more...

Efficiency Estimations and Payback Periods for New Equipment ..., even with changing electric rates. Two number-crunching examples are included. The primary benefit of this teleconference will direct, straightforward understanding of electric motor life cycle costs in both simple and more complex forms, how to include dynamic load cycles and energy costs, and how to determine which energy savings projects are likely to be successful. Manufacturing  more...

An Introduction to L3Cs: Low-Profit Limited Liability Companies ...scuss the unique attributes of these entities, especially examples of where an L3C may be appropriate. At its most elemental level, the L3C is a cross between a nonprofit and for-profit. It is a new form of business enterprise that is specifically designed to further a charitable or educational mission and, in the right circumstances, it can qualify as a program related investment for private  more...

Rewards Transformation: A Unique Approach to Total Rewards Strategy and Design in the Current Economy ...his teleconference will present multiple case studies and examples, including some sample cost reduction solutions. The material is especially useful to business leaders, HR, finance and total rewards professionals who are interested in retaining top talent while reducing total rewards costs. You will gain an understanding of the rewards transformation approach, how it can be applied to your  more...

Pervious Concrete - The Pavement That Drinks! ...nd placement techniques. This teleconference will provide examples of projects and you will learn how pervious concrete can earn LEED points on your green building project. The permeability of porous concrete provides a potential solution to the problem of storm water runoff, which is a serious environmental concern accompanying increased urbanization. When land is covered with impervious  more...

Emerging Trends in Infrastructure Finance - The Stimulus and Beyond ...deals are being structured. We will examine a few project examples for practical experience as well as explore where the infrastructure funding effort is heading over the next decade. Learning Objectives You will be able to review the status of current funding vehicles and the prospects for future funding availability. You will be able to analyze how the stimulus package is being implemented.  more...

Impact of Confidentiality Rules in Bankruptcy Proceedings BenefitsDistressed companies struggle to protect their proprietary and strategic information against the assumption that a bankrupt's financial affairs are public. Since 2005, creditor committees have similarly confronted their statutory obligation to share information with creditors with their practical duties in working through a Chapter 11. This teleconference will provide both a relevant  more...

Integrated Project Delivery Principles and Building Information Modeling ...f the possibilities. We will also talk about some project examples and even take a peak into the future. Learning Objectives - You will be able to repeat terms, definitions and players in the process. - You will be able to paraphrase what happens in the process. - You will be able to explain example projects. - You will be able to formulate how IPD and BIM can work for you. Architects,  more...

Best Practices in Commission Pay Plans BenefitsThere are few management tools that work as well in recruiting, directing, motivating and retaining sales people as a strong commission plan. This is critical because sales people are often highly paid, remote from headquarters and entrusted with customer relationships (very valuable assets). A properly designed commission plan clearly and personally communicates the strategy of the  more...

Current Issues in Digital Billboards and Sign Regulations ... on local and state governments. You will be able to give examples of studies impacting digital signs. You will be able to discuss quote litigation outcomes. You will be able to identify and avoid sign litigation. Attorneys, planners, directors of development, project managers, government administrators, council and board members, land use officials, public works and utilities directors,  more...

Automated Meter Reading and Advanced Metering Infrastructure: A Guide for Municipal Water and Energy Utilities ...em will be discussed. Finally, it will present real-world examples, highlighting successes and how to avoid pitfalls. Learning Objectives - You will be able to summarize emerging technologies and applications. - You will be able to differentiate between alternative deployment and migration strategies. - You will be able to give examples on how to procure the best AMR/AMI system at a lower  more...

Building Green Without Losing Green: Managing Risk in Sustainable Design and Construction Contracts ...uction professional. This teleconference will also review examples of asserted green claims and relate such claims to previously discussed risk subjects. Attendance is critical for those who are active or seeking to become more active in the design, construction and development of green buildings and projects. Learning Objectives - You will be able to identify and manage risks in green design  more...

Lighting Design and Control for Commercial Buildings: Increase Sales, Increase Productivity and Save Energy ...sented in a fast paced teleconference with many real life examples. System efficiencies, impact on other architectural systems and integrated controls will all be discussed. We will discuss daylighting, a 100 year old feature that is more relevant now than ever. This teleconference will take you past LEED and show you how proper illumination will improve your bottom line. Learning Objectives -  more...

Principles Of Erosion And Sediment Control ...opics from the basic principles to wind erosion. Land use examples will include agricultural, construction, surface mining and military training applications. Learning Objectives: - You will be able to describe the erosion process. - You will be able to discuss the application of process knowledge to control. - You will be able to explain control of sediment in concentrated flow. - You will be  more...

Determining the Best Service Delivery Options for Public Works and Utility Projects: In-House or Contract? ...ce will present a practical, nuts-and-bolts approach with examples to help you determine how public works services should be structured and delivered to gain the greatest financial and operational benefits for your community. Learning Objectives - You will be able to discuss alternative service delivery approaches. - You will be able to list examples of creative uses of contracts to gain  more...

Ground Failures and Other Groundwater-Related Property Damage ...on soils and building foundations. Case histories provide examples of groundwater-related ground failures that have resulted in expensive insurance claims and/or litigation. This teleconference will explain procedures for identifying potential problems before development and for incorporating mitigation methods into project design and construction. Learning Objectives - You will be able to  more...

Slope Stabilization: Best Practices and Challenges BenefitsThis teleconference will address the types of slope stabilization failures and techniques used to avoid failures by the application of best practices. There are well-established engineering principles for the design and maintenance of stable slopes. This teleconference summarizes practices to overcome challenges to enhance slope stability. Many engineers are faced with challenges to  more...

Recent Updates to the EPA's Brownfields Program BenefitsThis teleconference will provide you with an update on the current status of the Federal Brownfields Program. You will learn about benefits you can obtain under the Federal Brownfields Program, the status of the program and some of the risks to brownfields development resulting from a recent Supreme Court case and environmental risks associated with vapor intrusion. Learning Objectives -  more...

Payroll Hiring Issues: Forms and Tax Credits ...hen an employee is hired. The teleconference will provide examples of IRS and certain state required procedures, and provide insight on any recent changes and updates. We will discuss forms that you may be required to produce upon audit by the IRS or state taxing authority and how long certain forms should be retained. The teleconference will educate you regarding the issues involved in  more...

Planning to Avoid Estate Litigation BenefitsEvery estate plan, no matter how well-intentioned, can be challenged and in today's litigious society, those challenges are even more commonplace (and costly) than ever. This teleconference helps you recognize potential issues, learn techniques to diffuse future hotspots and protect yourself from common mistakes that leave plans susceptible to challenge. Through true-life examples, the  more...

A Comprehensive Approach to Building Excellent ADA Facilities within the Public Right-of-Way ...nspection and construction of ADA facilities and provides examples of successful designs and final construction. This comprehensive approach has paid dividends in both the construction and design phases within the private and public sectors and has served as a common sense model for many entities. Well built ADA facilities benefit both the disabled and able-bodied communities and provide  more...

Stormwater Management for TMDLs ...r can be and have been included in TMDLs, giving specific examples from around the country. The teleconference will end with discussion of how stormwater entities can begin to address the requirements of TMDLs including best management practices and monitoring strategies. Learning Objectives: - You will be able to review TMDL background. - You will be able to explain MS4s and stormwater in  more...

Simplifying PPE Program Implementation ...HA-compliant. The presentation will also include specific examples of situations which have caused problems for employers and the best solutions for these issues. During the last fiscal year for OSHA, PPE issues were represented by three of the top fifteen cited standards and resulted in almost 7,500 violations. Manufacturing engineers, presidents, vice presidents, plant managers, quality  more...

Understanding Design and Construction Defects ... do not bond and the paint that peels, to name only a few examples. Construction defects can affect projects in ways ranging from poor aesthetics to catastrophic collapse with tragic human toll. This teleconference will help you understand why defects occur, how they can be prevented and who is responsible when defects appear. In addition, the program will discuss insurance coverage of  more...

Decentralized Wastewater Solutions ...opment. Learning Objectives - You will be able to review examples of smart growth development. - You will be able to discuss technology and solutions for decentralized wastewater management. - You will be able to identify issues in sewered and nonsewered areas. - You will be able to recognize benefits of decentralized wastewater management. Engineers, construction and project managers,  more...

Engaging Stakeholders (and Raising Money) With Social Media for Nonprofits ...ram includes a review of successful social media tactics, examples from nonprofits, person-to-person fundraising campaigns with results and lessons learned. You'll learn about creating your organizations' plan for social media. While this teleconference is most appropriate for those with a basic understanding of social media, novices are welcome too - John is adept at explaining technological  more...

Mixed-Mode Building Design Basics ... natural ventilation in a given climate. Case studies and examples of projects will be used throughout to demonstrate the energy savings, opportunities and risks associated with mixed-mode conditioning systems. Learning Objectives - You will be able to review the opportunities and risks of mixed-mode design. - You will be able to discuss prevailing codes and standards. - You will be able to  more...

Basics of Reverse Osmosis for Brackish Groundwater Treatment ...me specific application problems. Our faculty will review examples of successful installations as well as problems encountered and countermeasures. You'll learn about the use of newer, energy-efficient membranes and how they can improve water quality at lower cost. You will learn about potential pitfalls and get suggestions on how to avoid these problems. This teleconference will also discuss  more...

Terminating a Construction Contract: Legal Issues and Considerations ...e the basic concepts of termination and will provide some examples of the right and wrong way to terminate construction agreements. Learning Objectives - You will be able to distinguish termination clauses from standard form contracts (AIA, etc.). - You will be able to explain termination for default. - You will be able to prepare statutory bases for termination. - You will be able to  more...

Understanding the New Penalties for Tax Preparers nSignificant changes have been made to the preparer penalty of IRC §6694 since 2007. The standard of care needed to avoid the penalty has been raised, the penalty is greater and the reach of the penalty is broader. In addition, there are various other penalties and rules of conduct you must be aware of and new guidance has been issued in several of these areas in the past year. It is imperative  more...

Increasing the Effectiveness and Efficiency of Manufacturing Logistics nIn manufacturing logistics, the first priority is providing the right support to make production flow smoothly and put out the goods the company sells. This is effectiveness. The second priority is to provide this support without wasting human, technical or financial resources. This is efficiency. What most companies do in logistics is pursue efficiency at the expense of effectiveness, curtailing  more...

Construction Site Hazard Prevention nSerious injuries, fatalities and citations issued by OSHA tend to involve the same violations over and over again. Penalties can be quite severe and may also result in lost business. Although most companies have detailed safety programs, translation of requirements to field activities may not be consistent. The most difficult aspect of establishing an effective safety plan involves the  more...

Navigating the Troubled Construction Project: Recognizing, Analyzing and Handling the Risks ...the troubled project. Representative cases and real-world examples will be used to illustrate the issues and will focus on the practical analysis of the options, rights and remedies available to the parties. n nLearning Objectives n- You will be able to identify early recognition and characteristics of troubled projects. n- You will be able to differentiate the financial aspects of the project.  more...

Demand-Side Water Conservation Initiatives nMany water utilities are having to prepare conservation, drought preparedness and diverse water supply plans to meet existing and future water demands. Internal and external factors are causing water shortages, rate impacts, conflicts among neighboring water users, and both real and perceived unreliable water supplies. These circumstances are impacting businesses, homeowners, and the health and  more...

Getting to the Root of Root Cause Analysis nFailures are a fact of life. In every industry and occupation we are faced with failures. Failures of products, processes, systems and services abound. n nSome of us are tasked with fixing the processes that lead to failures. The customer wants "faster, better, cheaper" but we are delivering "slower, worse and costly." Failure can mean not meeting a customer requirement. It can relate to form,  more...

Utilizing Congestion Pricing to Reduce Traffic Congestion and Generate Infrastructure Revenue nMany states and metropolitan areas are faced with increasing traffic congestion along with inadequate sources of transportation revenue to address transportation investment needs. After completing this teleconference, you will improve your understanding of the ability of congestion pricing to address both congestion reduction and revenue generation objectives. You will be able to describe some of  more...

Impact of the New ADA Amendments on Schools ...e for hiring and employment, with a review of these laws, examples and analyses of practices that the laws now require, and recommendations on how to achieve compliance. In addition to extending benefits for students who had previously been denied 504 services, awareness of these new amendments can prevent costly and disruptive legal proceedings for school districts. n nLearning Objectives n-  more...

Designing Effective Interest Rate Risk Management in Turbulent Times nThe current market has created challenges in managing risks while making a profit. Our tools for risk measurement were in place to help us take action to avoid as much of the impact as possible; yet a review of bank interest margins in the wake of massive rate reductions shows that bankers have a ways to go when using the interest rate risk information to make decisions. n nDuring this  more...

Maximizing Innovation and Design Process Credits for LEED. Certification nThis teleconference will help you understand how to gain credits for advanced green building practices, including both system technologies and design innovations, which may qualify under the Innovation and Design Process section. The IDP section and qualifications policy has been reworked under the 2009 revisions to the LEED® program. n nThe information in this teleconference is important to  more...

Preparing a Winning Closing Argument n"Ladies and gentlemen of the jury, we will now hear closing arguments." Even the most experienced trial lawyer may inwardly quake when the judge utters these fateful words. But what makes for an effective closing? Do closings even matter? When should you object? Should you really start preparing your closing the day you get a new case? These are questions that are not addressed in law school, and  more...

Estate and Gift Tax Audits nThe first question the executor asks when the estate tax return is selected for audit is "why this return?". What was it about the return that caused it to be selected for IRS examination? n nThis teleconference answers that question and many more related to the subject of estate and gift tax return audits. Learn about the characteristics that trigger audits and why some estate and gift tax  more...