Last week, we discussed the trap of “busyness,” and its potential to reduce genuine productivity.

While we included some strategies for addressing this problem (and don’t we all have it!), I thought we ought to offer more ways in which we can ensure we are prepared for productivity, both at work and in our personal lives.

We Mustn’t Neglect Our Physical Health

It is absolutely true that in order to do our best, most deeply and creatively focused work, we need to be at our best. To do that, we need to:

• Make sure we eat a healthy diet. Keeping our bodies healthy is the first, most fundamental building block toward being at our best. As the Roman poet Juvenal wrote over 2,000 years ago, we need to aim for mens sana in corpore sano – a healthy mind in a healthy body.
• Exercise regularly. Schedule walks, bike riding, running, swimming, yoga, or whatever floats your boat. Again, a healthy body is a prerequisite for a healthy mind.

Or Our Psychoemotional Wellbeing

To perform at our best, we need to nourish our psyches as well as our bodies. Such nourishment can come from:

• Selecting our three most pressing tasks for the day, and taking them as far as we can, even if they cannot be completed immediately.
• Making sure that, every day, we leave work at work. Create a shut-down ritual, if you like. Check your daily and weekly tasks, make sure you have plans for addressing everything you haven’t completed. Choose your next day’s three primary-focus tasks. When you’ve verified this, tell yourself, “I’m done for the day,” and stick to it.
• When one of our team members does a particularly good job, we should tell them so – that will make both us and them feel peaceful and benevolent.
• If we are walking, bike riding, etc., we can mull over a big-picture concern or issue. Even if we don’t bring it to the forefront of our minds, we can let it tumble in the background. It is actually true that such musings can sometimes lead to more effective solutions than addressing the issue in a linear, data-based manner alone. We should trust the creativity of our deep selves.
• Being fully present, wherever we are. If we are working, let’s work. If we are among our family and/or friends, let them – and the moment, and the experience – be our whole focus.

Additionally, We Can Schedule Ourselves

• Carefully and mindfully. We all have our own circadian rhythms. If we are at our best in the early morning, we can try getting to the office early, focusing in, and addressing a knotty problem while the office is otherwise still. If our focus is better during the afternoon, we might schedule deep work for after lunch (eating lightly!).
• To allow for downtime, before, during, and after the workday. Mornings are a great time for a walk, a run, a bike ride, and these solitary activities can set us up to begin our work refreshed and eager to tackle the day’s projects. Lunch hour is an excellent time to walk round the block, quiet ourselves, and in the back of our minds, prepare for the afternoon’s tasks.
• Weekly, in preparation for Mondays. Sketching out our week’s activities (always subject to change, of course, as the week will bring new client needs, and some of them will be time-sensitive) can actually help us focus through the week – since the mindful scheduling it itself a focused action.
• And, again, evenings should be clear of work. If we’ve worked all day, we’ve earned our downtime – it’s our reward. We should embrace this reward, revel in it. Read a book. Watch a film with the family. Meet with our favorite fellow-hobbyists. We can give ourselves permission to enjoy these activities, participate fully in them, as the fruits of our labor.

What strategies work to help you avoid over-busyness, do your most deep-focused and productive work, and be present for and with your family and friends?

Please click here to email me directly – I’d love to hear your stories.

Until next Wednesday –

Peace,

Eric

I recently read a Harvard Business School publication on “The Busyness Trap.” And it triggered so many thoughts for me – I’ve written on this subject before.

It’s so tempting to be “busy.” “Busy” signals that we’re working hard. But are those “busy” signals a genuine reflection of our work’s reality? And, even if they are, is merely busying ourselves actually meeting our clients’ and customers’ needs to the very best of our ability?

I think that, often, we need to step back and ask ourselves whether our “busy” work is producing the solutions our clients and customers want and need, or are we merely doing what’s easiest to do, rather than focusing deep, so as to formulate strategic solutions which will actually resolve the issue at hand?

One of the best ways to determine this is to ask ourselves the hard questions, such as:

• Is the “busyness” we are invested in really propelling our specific, concrete goals and solutions for our clients and customers (and maybe our businesses, too), forward?
• Do we brag about our long hours, how many frantic emails we have to answer? Why? To make ourselves feel needed? A better way would be to focus deeply on developing the best solution to a client’s or customer’s problem.
• Do we check our emails and smartphones constantly? This a great enemy of focus – the constantly distracted mind is less able to focus deeply.
• What “busy” work do we do that is inappropriate to our role and our unique abilities? Are we delegating it to others so that we can focus on what we do well?
• When we have a slower period, do we take advantage of that to take think deeply about what we can do better, and how to improve?

And how do we measure “busyness” against genuine productivity?

If our workplace is a factory line, measuring productivity is an easy matter, and, up to a point, keeping busy will raise our productivity while in the factory. For knowledge-workers though, the metrics are much more complicated. We measure productivity via a variety of factors – our clients’ and customers’ satisfaction, our own valuation of the services and solutions we provide, bench-marking ourselves against our peers, as well as our bottom line.

But we all require rest. We all know muscle fatigue, what it feels like, and how, sometimes, without rest our bodies just won’t do what we ask of them. The same is true for the brain. A factory worker’s hands need rest, and a knowledge-worker’s brain needs rest, or they won’t be able to reach that deep level of focus which produces their best work.

And right now, I think many of us are experiencing a kind of mental fatigue, after three years of COVID-19.

I’ve written on the need for recreative time, vacations, holidays, getaways. But it’s been a while since I’ve written on the perils of work-fatigue – and they are real. Fatigue of any kind impairs memory, concentration, and decision making, as well as coordination, reaction time, and muscle strength. And work-fatigue can also lead to burnout, making us even less able to focus deeply on the solutions our clients and customers need.

Therefore, in order to continuously produce our best work, we have to avoid the trap of being busy instead of being productive. We have to rest our minds, so they can rejuvenate and refresh themselves. We can take a nap, exercise, take our spouse out to dinner, spend time playing with our children, watch a family film together. Anything which allows our brains to take some time off and kick back.

Even during our workdays, we can schedule time to check and answer emails, and not address them until that time. And every day we can schedule time to focus in and think creatively to devise productive solutions for our clients’ and customers’ needs.

To restore ourselves and our focus, we can take a walk at lunch time, meditate, whatever works to allow us some time to be alone with ourselves and our thoughts. This can be a great aid to focusing deeply.

And, at the end of our work day, we can unplug! (To the extent feasible, of course, but we should extend that feasibility as far as we can.) We can make a point every evening that we are done with work for the day. Turn off our smartphones. Shut our computers off. Enjoy an evening focusing on our families, our friends, a hobby (non-electronic!).

This isn’t a matter of stress-relief, as important as that is. Resting our minds, daily, is stress-prevention, in addition to promoting our best and deepest work. Sounds like a good combination to me.

How do you like best to rest your brain? What activities (or non-activities) outside and inside of work bring you the greatest focus and productivity during the workday, and enable you to fully focus on relaxing afterward?

Please click here to email me directly – I’d love to hear your strategies and stories.

In the coming weeks, we will be taking a deep dive into the process of selling a closely-held business.

We have a number of potential topics to consider, including:

• When Should I Plan to Sell My Business? The Time to Plan is Always Now
• How to Determine the Value of Your Closely-Held Business
• Valuation Multiples for Small Businesses – Your Industry Matters
• Small Business Valuation: Seller’s Discretionary Earnings v EBITDA v Adjusted EBITDA
• Get Your Business Ready for Sale
• Can You Sell Your Business Without a Broker?
• Selling Your Business – Where Should I Look For a Buyer?
• Documents You Will Need – Before, During, and After the Sale
• Structuring Your Sale: Should it be a Sale of Stock or Assets
• Tax Implications of Asset Sales
• Tax Implications of Stock Sales
• Allocating the Purchase Price to Minimize Taxes
• Can You Help Minimize Taxes on the Sale by Allocating Some of the Purchase Price to Goodwill?
• Should I Accept Stock as Part of the Purchase Price, and If So, How Much?
• Getting as Much Tax Benefit as You Can via Capital Gains Treatment
• I Sold My Business – What Do I Do Now?
• I Sold My Business – How Do I Handle the Sale Proceeds?

One reason we are announcing this in advance is to ask for your input. What questions about the process of selling a closely-held business would you like answered? Is there a topic not listed above you’d like to see us cover?

If you have any suggestions, or want to explore your business-selling options with expert guidance, please click here to email us directly – we are here to help.

Until next time –

Peace,

Eric

The Tax Cuts and Jobs Act of 2017 (TCJA) made a massive increase to the estate and gift tax exemption – roughly doubling it, in fact, from $5.49 million in 2017 to $11.18 million in 2018, rising for inflation to 2023’s $12.92 million exemption per person.

But this provision of the TCJA is one of many which will sunset effective December 31, 2025 unless Congress takes steps in the interim to make it permanent – meaning the estate exemption for 2026 may revert to $5.49 million as adjusted for inflation (currently projected at ~$7 million).

What You Can Do About It:

If your estate is valued at $12.92 million or higher in 2023, or if you expect to hit that mark before 2026, consider gifting some of it before the end of 2025.

• The 2023 gift exclusion amount is increased to $17,000 – per giftor per recipient, with no limit on the number of gifts allowed. Therefore, if you are married, you and your spouse can effectively give $34,000 to anyone you like, not subject to taxes. A couple with three children and five grandchildren, then, can by gifting each of them with $34,000 in 2023, exclude $272,000 from tax liability for this year. And you can continue to make these gifts every year.
• Larger gifts can be made, subject to the filing of a gift tax return, with an eye to reducing your taxable estate for 2026 to under $7 million. These gifts, if made while the estate and gift exemption are at their current high levels, will not, according to the IRS, adversely impact your estate if indeed the estate exclusion reverts to its pre-TCJA level. Rather, they will be counted against the estate and gift exemption in effect at the time of the gift.
• Some gifts can be made wholly tax-free – for example, educational and medical expenses – so long as payment is made directly to the provider, such as the school or college, or the hospital.
• If large charitable contributions are part of your plans, they can be another strategy to reduce your taxable estate. You can create a charitable trust, use a donor-advised fund, or make these contributions directly to the charitable institution(s) of your choice.
• You may also want to consider setting up trusts for your descendants, which can help protect your assets for the future.
  If you have high-value life insurance policies, you can place ownership of one or more of these policies into an irrevocable life insurance trust (ILIT), which will shield the proceeds from estate taxes while providing the beneficiaries with liquidity upon your death.

These are just a few of the available strategies for reducing your taxable estate – some of them might be ideal for you, some less so. We urge you to consult with our CPAs/financial planners to tailor a custom-fit estate plan for you, one which takes into account every aspect of your financial picture, every one of your goals and aspirations for yourself and your family.

Call us today – we are always here for you.

Please click here to email us directly – let us know how we can help.

Until next time –

Peace,

Eric

When we last wrote about the significant changes to retirement plans made by the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act), SECURE 2.0 had already passed in the House of Representatives. SECURE 2.0 was enacted on December 29, 2022, as part of the Consolidated Appropriations Act of 2023.

There are significant changes in the new law – some key highlights include:

Required Minimum Distributions (RMDs):

The SECURE Act raised the age at which retirement plan participants (including IRA owners) were required to take distributions. SECURE 2.0 raises that age further – to 73 beginning the first of this year, and to 75 as of January 1, 2033. In addition, the penalty for failure to take an RMD, or to take distribution of a smaller amount than required (50% of the RMD amount not taken through December 31, 2022), has been cut in half to 25% beginning this year. For IRA owners, this penalty can drop to 10%, if the account owner subsequently takes the full RMD amount and files an amended tax return in timely fashion.

Increased Catch-up Contributions:

• Effective January 1, 2025, individuals between 60 and 63 will be allowed to make annual catch-up contributions up to $10,000 (currently $7,500 for all employees over 50) to an employer-sponsored plan. That amount will be indexed to inflation.
• The current catch-up contribution limit for IRAs is $1,000 annually. Beginning January 1, 2024, that amount will be indexed to inflation.
• Note that, for people earning over $145,000, catch-up contributions made to employer-sponsored plans must be made to Roth accounts in after-tax dollars, effective January 1, 2024.

Qualified Charitable Disbursements (QCDs):

SECURE 2.0 provides that, effective January 1, 2023, those over age 70½ can transfer up to $50,000 (adjusted for inflation) as a one-time gift to a charitable remainder unitrust, a charitable remainder annuity trust, or a charitable gift annuity. Such a transfer can be used to satisfy RMD requirements. But the transfer must be made directly from the IRA to the charitable vehicle by the applicable calendar year-end.

Changes to Roth Account Rules and Requirements:

SECURE 2.0 is heavy with changes to Roth account usage:

• 529 Plan Rollovers: the designated beneficiary of a 529 college savings plan account which has been established for at least 15 years can rollover up to $35,000, penalty-free, into a Roth IRA in their name. The $35,000 is a lifetime limit and annual rollovers are limited to the maximum IRA contribution limit for that year – and all IRA contributions in a given year are counted toward that limit. Contributions to the 529 plan account cannot be rolled over within the first 5 years following the contribution. These rollovers will not to be counted toward the beneficiary’s taxable income.
• RMDs have not been applied to Roth IRAs; this provision is established for Roth 401(k) plans as well under SECURE 2.0, as Roth 401(k)s had previously been excluded from that Roth benefit. This change is effective as of January 1, 2024.
• Catch-up Contributions: there is a significant change with regard to catch-up contributions for higher earners. ALL catch-up contributions for those above 50 who earn over $145,000 (this will be indexed for inflation) must be made to a Roth account – i.e., in after-tax dollars. To further complicate matters, unless a retirement plan allows for Roth catch-up contributions, no catch-up contributions can be made by any plan participant. This provision will apply to 401(k), 403(b), and 457 plans effective January 1, 2024.
• Employer Contributions – Optional Roth Treatment: previously, employer contributions to retirement plans could be made only in pre-tax dollars. SECURE 2.0 provides that plan sponsors can choose to offer matching contributions to Roth – or after-tax – accounts. Those employers who offer matching contributions based on an employee’s student loan payments may make these contributions to Roth accounts. All employer contributions to a Roth account will be 100% vested immediately. However, Roth account contributions by an employer will be included in the employee’s gross income for that year.
• SEP and SIMPLE IRAs: effective January 1 of this year, SEP and SIMPLE IRAs will be allowed to offer Roth options. Previously, contributions to these IRAs could only be made with pre-tax dollars.

The above are only a few highlights of SECURE 2.0 – and much guidance from the IRS will be needed. However, it is never too early to begin planning a strategy to take advantage of any potential benefits and mitigate against potential risks and downsides. We urge you to reach out to us – we are here for you, to devise a custom-tailored plan to meet your individual needs and goals.

Please click here to email us directly – we are here to help.

Until next time –

Peace,

Eric

Peer-to-peer loans (P2P loans), also known as marketplace or ‘fintech’ lending, began in the current online form in 2005, but it’s really just a more modern take on how communities supported their members in the pre-banking days, when individuals or groups of individuals would lend needed money to people they knew personally, subject to repayment agreements of greater or lesser formality.

P2P lending just takes this concept into the global internet age – individuals and even businesses can borrow or lend money via participation in one of a number of online P2P lending platforms – the oldest in the U.S., Prosper, as of May 2022, had facilitated loans amounting to over $21 billion to over 1.25 million borrowers since its founding in 2005.

For borrowers, P2P loans can be useful:

• To secure loans in smaller amounts than their bank(s) will lend.
• In the event of lower credit scores or more limited credit history than banks will accept for a loan.
• If you want to repay the loan in full prior to the maturity date – P2P loans rarely incur prepayment penalties.
• No collateral required – P2P loans are almost always unsecured.

However, the caveats here are:

• A potentially longer approval process, as loan applicants must be approved first by the platform itself, after which a willing investor must be matched up with the applicant.
• Often the loan interest is assessed at higher rates than a bank will offer – typical P2P loan interest rates are between 5.99% (for those with the highest credit scores) and 35.99% (for those with the lowest credit scores).

For those willing to lend money as an investment, the pros include:

• Higher rates of return than bank accounts or certificates of deposit (CDs) offer.
• Can start small – many platforms will open a lender’s account with as little as $25.
• Can choose the loan you wish to fund.
• Monthly payments are made directly to you via the P2P platform.

There are also cons for potential investors – in particular:

• These P2P loans are unsecured, and a borrower’s default often leaves the lender with little recourse to recoup loaned funds. Research indicates a default rate on P2P loans which may be as high as ~10% globally. In contrast, S&P/Experian’s Consumer Credit Default Composite Index shows a 2022 U.S. default rate across all forms of lending of ~0.59%, down from ~1.55% in 2012.

Both potential investors and potential borrowers should:

• Look into multiple P2P lending platforms – some specialize in a certain sort of loan. Prosper, noted above, focuses on personal loans, while StreetShares and others specialize in small business loan funding. Yieldstreet investors fund loans for purchases of real estate and art, as well as venture capital and private equity, among other purposes. Pick the platform that’s right for you and your goals.
• Carefully review all fees (e.g. loan origination fees, typically 1% to 8%) and other charges which may apply. Borrowers should note any late payment fees and/or additional interest charges if they fall into arrears.
• Read the terms and conditions with a magnifying glass, if necessary. Understand all the aspects of what you are about to get into.

P2P loans can be a good investment vehicle. However, we strongly urge you to consult with us before entering into any potential risk.

Please click here to email me directly – I am here to help.

Until next time ̶

Peace,

Eric

Now that we’ve officially embarked on 2023, I’ve been taking stock of the challenges – the distractions – that repeat like clockwork every year, every day, when I try to work at my deepest, most focused level.

You know most of them, I expect – the phone call from one client when we’re deep into creating a solution for another. The team member who needs our guidance at once. The personal concerns which arise and want our attention, no matter whether it’s the best time for us to focus on them or not.

I’ve written in the past of the help Cal Newport’s writings have been to me in dealing with these challenges – I highly recommend his books, Deep Work and Digital Minimalism.

But there’s no permanent solution – these distractions are part of life on earth, and will arise again and again, despite our best efforts to minimize them.

So, how do we make sure we take time to focus in, burrow deeply into a problem, harness our most creative selves to devising the solution?

If we have that problem (and, again, most of us face it daily), we’re in exceptionally good company.

In his first December 2022 newsletter, Professor Newport referenced another of my favorite authors, Ann Patchett, whom he’d heard recently on a podcast noting that the more successful a writer she becomes, the less time she has to write, or even to think about, her latest novel. Quite a paradox, no?

But it’s true – often when we’ve made a success of our business, we end up doing scores of things utterly unrelated to the actual work we’re so good at – we tackle administrative tasks which we might better leave to others because we want them done now, we field calls and emails, and at best funnel them to the right team member for handling.

So, how do we avoid this? How do we make sure we are granting ourselves the undistracted time we need to work deeply and creatively on those things that we love to do and that spark joy in our lives?

What Ann Patchett does, she says, is to prepare for deep work as if for meditation – lighting a candle, settling onto her green cushion (she’s smart – green is known to be the most relaxing color to the human eye and mind), starting a 20-minute timer, and telling herself, “You now have 20 minutes to think about your novel,” she chuckles, “Namaste.”

That is, precisely, scheduling her own creativity.

And we can all do it. We just have to be resolute that, for these 20 minutes (or 30 minutes, or 60), we will shut off all distractions. Let our teams know we are not to be disturbed unless the building is on fire, turn off our phones, our notifications, etc., and spend that time focusing our creative selves on THIS. ONE. THING. ONLY. (Sorry about the shouting, but I think it’s an important point.)

I have done this many, many times, yet I keep having to remind myself of the need for it – in the moment-to-moment of the day’s progress. Distraction is the name of the game these days, it seems, and we must be vigilant against it if we are to be at our best – for our clients, for our teams. And for all the people we love – our friends and our families surely deserve our creative focus as much as our work life does.

How do you schedule your creativity? What techniques, if any, do you use to focus?

Please click here to email me directly – I’d love to know what strategies work for you.

Until next time –

Peace,

Eric

As we approach 2023, and celebrate in tandem its advent and 2022’s passing, I find myself thinking about the best resolutions for me to adopt for this New Year.

I’m leaning toward a “carpe diem” approach – seize the day! After all, none of us is ever promised so much as one tomorrow – a fact that should resolve all of us to appreciate the days we have to the fullest.

Shakespeare’s Prospero says (in The Tempest), “Every third thought shall be my grave,” meaning he will remain mindful (there’s that word again!) of his mortality – as we all, I think, do well to emulate.

As I reflect on, though, on “carpe diem,” I realize that this concept, joined with the possibility of no tomorrow, can be taken farther than I am willing to do.

I don’t want my New Year’s resolutions diminished to making a “bucket list,” resulting in a focus on crossing items off it.

I would like to seize each day by living it in a manner I’m happy with – knowing I’ve improved in consideration of others’ needs and happiness, in the practice of mindfulness and in the openness of my heart. Knowing I am striving every day toward becoming the best version of myself.

And I’d like to carry that banner into an ever-happier family life, an ever-more vibrant community life among my friends and acquaintances as well as my family, and an ever-more dynamic and productive professional life as well. To ensure that all the improvements I make to myself carry into my relationships with my clients and with my team, as well as those with my family and my friends.

So, I will simply resolve on continuing my work toward being a better person, a more mindful, a more loving person, a more effective and productive person. As close as I can get to being the best possible version of myself.

Always, to do the best I can to help those less fortunate than I. To practice random acts of kindness – and non-random ones as well.

In his Meditations, Marcus Aurelius wrote: “Think of the life you have lived until now as over and, as a dead man, see what’s left as a bonus and live it according to Nature.”

So, let’s look at this New Year as a fresh start, a blank page. We can write our own 2023s, each and every one of us. Let’s make them beautiful.

What are your New Year’s resolutions this year?

Please click here to email me directly – I’d love to know what you plan to focus on for 2023.

Until next time –

Peace,

Eric

One benefit of inflation is the IRS’ increased retirement plan contribution limits, which have risen for 2023 along with the consumer price index (CPI).

The 2023 contribution limits are:

• IRAs – Traditional and Roth: the 2023 annual contribution limits rise to $6,500 from $6,000 for those under 50, while those age 50+ can contribute an additional “catch-up” of $1,000 per year, for a total contribution limit of $7,500. Note that this limit applies to all IRAs held by a single taxpayer, not each individual IRA – i.e., if you want to contribute to more than one IRA in 2023, the total amount contributed cannot be more than the limit for your age ($6,500 or $7,500, depending on whether you are over or under 50).
• SEP IRAs – the contribution limit for 2023 (made by the employer on behalf of an employee is the lesser of 1) 25% of the employee’s compensation (with some minor adjustments), or 2) $66,000 per employee (an increase from the 2022 limit of $61,000), with an adjustment for 50% of the self-employment tax. No catch-up contributions are permitted.
• SIMPLE IRAs – the 2023 maximum contribution will rise to $15,500, up from $14,000 for 2022. If you are over 50, a catch-up contribution up to $3,500 – up from $3,000 in 2022 – is permitted.
• Employer-sponsored retirement plans – the 2023 contribution limit for 401(k), 403(b), and most 457 plans will rise from $20,500 in 2022 to $22,500 for employees under 50. For those over 50, a catch-up contribution up to $7,500 annually is permitted – up from $6,500 in 2022 – allowing you to contribute up to $30,000, assuming your employer-sponsored retirement plan is structured to allow catch-up contributions.

We strongly recommend contributing the full amount available to you into your retirement account(s) – as close to the limits as possible, if you can’t absolutely max out.

Further, we would advise checking into all retirement options available through your employer – public schools, colleges, universities, churches, hospitals, and other tax-exempt organizations may offer more than one option, including 401(k), 403(b), and/or 457 plans, and may also allow you to participate in and contribute to more than one employer-sponsored plan – e.g., offering you both a 401(k) and a 403(b) plan.

If you have both a 401(k) and 403(b) plan account, be aware that the total annual contribution to these employer-sponsored retirement plans is $22,500 for 2023 – or $30,000 if you are over 50. However, it may be useful to have more than one employer-sponsored plan account, especially if one or more of the plans does not allow catch-up contributions. In such a case, you can contribute the amount of your catch-up to the second retirement plan account – the IRS permits you to treat this additional contribution as a catch-up for their purposes, even if your plan does not.

However, if your employer offers you both a 401(k) plan and a 457 plan, a deferred compensation plan, you can contribute $22,500 to each plan in 2023, not counting catch-up contributions. If you have this option available, and are over 50, you can contribute up to $30,000 tax-deferred to each account for 2023 – $22,500 plus $7,500 in catch-up. This would mean that, for those over 50, a total tax-deferred contribution of $60,000 can be made for 2023.

If you have any questions on leveraging these new contribution limits to maximize your retirement assets, reduce your tax liabilities, and plan for a secure and happy retirement, our CPAs/financial planners are always here for you.

Please click here to email us directly – let us know how we can help.

Until next time –

Peace,

Eric