Category: Blog

Seven Tax Moves to Make Before 2025 Ends – Year-End Tax Planning

Tax Planning 2025, Year-end tax planning 2025

Tax planning feels like homework nobody wants to do, but here’s the reality: real money is sitting on the table. The One Big Beautiful Bill Act changed the rules this year, and most people are still figuring out what matters for their wallets.

Max Out Everything While You Can

Here’s something many people miss. Every Dec. 31, workplace retirement accounts basically close their books for the year. That’s it, opportunity gone. The limit is $23,500 this year, or $31,000 for those over 50. Also, anyone between 60 and 63 can throw in an extra $11,250 with the new super catch-up provision. That’s serious money that could be working harder instead of going to taxes.

HSAs remain the best-kept secret in tax planning. Most people ignore them until someone explains the magic; it’s literally the only account where taxes never apply. Not when money goes in, not while it grows, and not when it comes out for medical expenses. Singles can contribute $4,300 and families $8,550, with up until the April 2026 tax deadline to make it happen. Starting in 2026, there’s a bonus feature: $150 a month can go toward concierge doctor memberships tax-free.

IRAs deserve attention, too. The contribution limit is $7,000 (or $8,000 for the 50-plus crowd) with that same April deadline. The catch? Income limits and existing workplace plans can complicate things, so checking the rules is important.

Transform Losing Stocks into Tax Wins

Everyone has those regrettable investments. Maybe it was that “sure thing” tech stock or the cryptocurrency experiment that went south. Here’s the good news, selling losers before year-end can offset winners for tax purposes. Even better, losses can erase up to $3,000 of regular income. Whatever doesn’t get used rolls forward indefinitely, like store credit that never expires.

Play the Charity Deduction Game Smart

The standard deduction has increased yet again, standing at $15,000 for singles and $30,000 for married couples. Most people won’t beat that with itemized deductions, but there’s a clever workaround. By bunching several years of charitable giving into 2025, taxpayers can itemize this year and claim the standard deduction in future years. It’s like buying in bulk for tax benefits.

Timing matters because 2026 brings stingier charity rules. Only donations exceeding 0.5 percent of income will count, and high earners face a 35 percent cap. Anyone feeling generous should probably act this year.

Control the Income Timeline

Freelancers and business owners hold the cards on payment timing. That December invoice could easily become January income with a quick conversation. Even employees sometimes have flexibility with bonuses through understanding employers or HR departments. The trick is knowing whether next year’s tax situation will be better or worse.

The Roth Conversion Opportunity

With permanently lower tax rates now locked in, converting traditional retirement funds into Roth accounts makes increasing sense. Yes, taxes are due on the conversion amount today, but then everything grows tax-free forever. Smart planners often execute these moves during lower-income years, like between jobs or early in retirement.

Navigate Required Withdrawals Carefully

Anyone who’s 73 or older must withdraw from retirement accounts by Dec. 31. No exceptions, no excuses. The penalties for forgetting are harsh. First-timers get a choice, either take it now or wait until April. But waiting means two withdrawals hit in 2026, potentially pushing income into higher tax brackets. It’s worth doing the math.

The Charity Strategy Nobody Mentions

After age 70½, a powerful option opens up. You can send up to $108,000 directly from an IRA to charity. This qualified charitable distribution satisfies required withdrawals without adding to taxable income. Married couples can each do this, potentially moving $216,000 to charity while avoiding taxes entirely. For those already charitably inclined, missing this opportunity is literally giving money to the IRS instead of chosen causes.

Take Action Before Time Runs Out

Smart taxpayers are running projections comparing 2025 and 2026 tax scenarios right now. They’re scanning investment accounts for tax-loss harvesting opportunities. They’re accelerating charitable plans into 2025 before the rules tighten. They’re smoothing income across tax years where possible.

Nobody gets excited about tax planning, but a few hours of attention before year-end could save thousands of dollars. Good tax professionals pay for themselves many times over, especially in years with rule changes like this one.

How to Account for Accretion

What is Accretion?Whether it’s an individual investor or a business owner looking to increase their earning power, understanding how accretion works is essential for individual and business investors to make the correct decisions going forward.

How Accretion Works for Bonds

Accretion is the gradual increase of a bond’s value over time. As a bond moves toward its maturity date, it increases in value until it reaches its face or par value – or what’s paid to the bondholder upon maturity.

If a bond has a face value of $2,000, yet it’s discounted at $1,900 when it’s offered for sale, the present value of the bond is $1,900, leaving the difference of $100 as the discount. Between the time of purchase and when it matures, the value of the bond will appreciate, up to its par value of $2,000. As the bond increases in value, this is referred to as an accretion discount. 

When it comes to accounting for bond accretion, there are two common methods.

Straight-Line Method

This approach documents the bond’s appreciated monetary gain and is laid out equally over the bond’s time frame until maturity. For a bond with a term of 10 years and a business that publishes its earnings once a quarter, there are 40 earnings releases.

If there’s a $100 discount, spread across 40 quarters, that is $2.50 every three months. The $2.50 is the quarterly accretion until the bond matures.

Constant Yield Method

This method is different from the straight-line method in that the bond’s value appreciation increases in value closer to the bond’s maturity date.

Acquisitions and Accretion

Companies can also benefit from accretion. Through the concept of synergy, where there’s more output from combining multiple entities than the sum of them if still separate, an acquiring company adds the earnings before interest, taxes, depreciation, and amortization (EBITDA), for example, to add to its existing shareholders’ value.

Illustrating How it Works

If Company X wants to increase its earnings per share for its shareholders, an acquisition is one way to do so. Assume Company X earned $1 million in net income the preceding year and has 3 million shares. And then there is Company Z, which had $500,000 in net income over the same time frame, with 1 million shares issued to raise cash. The following is a way to calculate the acquisition accretion value of the new combined company.

Earnings Per Share of Company X: 1,000,000 / 3,000,000 = 0.33

Earnings Per Share of the new company post-acquisition: ($1,000,000 + $500,000) / (3,000,000 + 1,000,000) = $1,500,000 / 4,000,000 = 0.375

Based on the calculation, the earnings per share of the post-acquisition company are $0.375. Compared to the EPS for the original, pre-acquisition Company X, the post-acquisition company is $0.045, resulting in a positive acquisition accretion.

Whether an individual investor is looking to see how bond accretion works or a company is looking at whether an acquisition makes business sense, understanding how accretion works is essential to ensure it’s accounted for properly.

Long Term Care Insurance Options

What is Long Term Care Insurance?In 2024, the median household income in the United States was $83,730. However, the national average annual cost of 24-hour paid long-term care (LTC) for a retiree age 65 and older was more than $125,000, according to the Department of Health and Human Services. Moreover, one in five seniors will require care for more than five years.

Obviously, the math varies by household, but the reality is that the majority of older Americans who rely on paid caregiving will use much of their retirement savings and investments to pay for it. When considering insurance, there are presently two options: Long Term Care Insurance (LTCi) and Hybrid Life Insurance with an LTC component. Be aware that each policy offers a throng of variations and exclusions, so it is important to dig into the details of individual policies before making a decision.

Long Term Care Insurance

Purchasing a long-term care insurance policy can help offset the cost of caregiving for either in-home care (in some cases, even payouts for family caregivers) or care outside the home (e.g., adult daycare services, assisted living, memory care, nursing home). However, it’s important to understand the following about LTCi.

It can be quite expensive.

Premiums can range from $2,000 a year for a man in his 50s to more than $12,000 a year for a woman in her 70s. Furthermore, premiums increase annually until benefits begin (premiums cease while benefits are paid).

It may not cover the full cost of care.

Unless care is needed for only a few hours a day, long-term care policies generally do not cover the full cost of paid caregiving. For example, let’s say a policy pays $150 a day, but the owner needs care for eight hours a day. His in-home caregiver charges $30 an hour. That means his cost is $240 a day, so he’ll have to pay the additional $90 a day out of his own pocket. That’s

up to $2,790 a month or $32,850 a year. So, while LTCi can help defray the cost, someone who needs extensive care must have other assets to cover the rest of the cost. For an elderly person who needs 24-hour home care, the cost can be exponential.

Many new policies cover only a handful of years.

When you purchase an LTCi policy, you choose from various options that increase or decrease your premium. For example, coverage periods may range from two years to five years to life. You may also select a waiting period before coverage begins after purchase, which could range from 30 days to 365 days. The longer the wait period, the lower the premium. If you have an immediate need for coverage, you might be denied coverage altogether. That is why it’s best to purchase coverage when you are younger (50s) and presumably healthy.

You don’t get to choose when to start benefits.

LTCi coverage doesn’t kick in until you qualify, which generally means you are no longer able to independently conduct some or all of the prescribed daily living activities. The five primary qualifiers are bathing, going to the toilet, dressing yourself, feeding yourself, and the ability to move from bed to chair/wheelchair. Qualification to begin taking LTCi benefits usually requires physician verification.

The downside of a standalone LTCi policy is that it is a “use-it-or-lose-it” type of contract, much like auto or homeowner’s insurance. In other words, you may pay for it for decades but never actually use it, so all the premiums paid are lost.

Hybrid Life/Long Term Care Insurance

On the other hand, a hybrid insurance policy will pay out some portion of unused proceeds to beneficiaries upon the death of the policyowner. A hybrid policy is basically a life insurance policy with an LTCi rider or an accelerated benefit clause, which, either way, means it will cost more.

First and foremost, it works just like life insurance – once the owner passes away, the beneficiary receives a payout. However, if the owner needs money to pay for long-term care while he is still alive, he can tap the rider or life insurance payout to pay for the care. Then, when he passes away, his heirs receive any amount of the unused proceeds. With this type of policy, the owner doesn’t pay for LTCi coverage he does not need, but it’s available if he does need it.

Premiums for a hybrid policy, like any life insurance, depend on the age, gender, health, and amount of insurance proceeds desired, as well as any additional charge for the LTCi rider. Some policies include LTC benefits as a standard feature.

Employer-Sponsored Benefit

If your employer offers long-term care insurance as a voluntary benefit, it’s worth considering because group rates are generally cheaper than on the individual market. However, while employer-sponsored LTCi policies are usually portable – meaning you can keep paying for it after you leave your employer – your premiums may increase when no longer part of the group policy.

As always, reach out to a professional when it comes to planning for you and your family’s future care.

5 Rules for Giving to Charity

Giving to CharityGiving to charity is good for a couple of reasons. First, giving to organizations you believe in is intrinsically good – for them and for you. When we give, the “love hormone” oxytocin is released. Second, giving can reduce your taxable income, which also might make you feel pretty good. But here are a few things to know before you start doling out your cash.

Make sure you give to an IRS-recognized charity. More specifically, it must be a tax-exempt organization that is defined by section 501(c)(3) of the Internal Revenue Code, which includes entities like religious organizations, the Red Cross, nonprofit educational agencies, museums, volunteer fire companies, and organizations that maintain public parks. Most importantly, you must not have received anything in return for your gift. So before you give, make sure you verify your organization with this handy IRS tool. It’s super important to do this before you donate, and be sure to ask how much of your contribution will be tax-deductible. This is key.

Gifts to family and friends don’t count. As much as you’d like to gift perhaps a worthy nephew, these amounts are not tax-deductible. In fact, if they exceed a certain amount, they could be subject to a gift tax.

Deductions have a cap. Generally, you can deduct up to 60 percent of your adjusted gross income via charitable donations (for cash donations). That said, you may be limited to 20 percent, 30 percent or 50 percent, depending on the type of contribution and the organization. Examples of limited contributions include non-cash gifts, private-foundation gifts, etc. This deduction limit applies to all the donations you make during the year, no matter how many organizations you give to.

Exceeding your limit. If you go over the 60 percent limit of your adjusted gross income, the amount can be deducted from your tax returns over the next five years, or when the money’s gone. This process is known as a carryover. Good news for those who are generous.

Deductions for non-itemizers & itemizers. Specifically, for the 2025 tax year (taxes that are due by April 15, 2026), you’ll have to pivot and itemize to deduct your charitable contributions and get the tax break.

But for the 2026 tax year (taxes due April 15, 2027), the rules change for both types:

  • If you don’t itemize on your tax return, you can deduct up to $1,000 (single) or $2,000 (married filing jointly) in charitable contributions. This means you can take an above-the-line deduction for the 2026 tax year on the tax return that you’ll file in 2027.
  • If you do itemize on your tax return, you must donate an aggregate total of at least 0.5 percent of your adjusted gross income to charity to claim the deduction. Only the portion of your total charitable donations that exceeds 0.5 percent is deductible.

Making sure you follow these guidelines will ensure that you can realize your well-deserved deductions and tax breaks. If you have other questions about charitable giving, consult your tax professional. They’ll know all the ins and outs of charitable giving and keep you secure moving forward.

Sources

Tax-Deductible Donations: 2025-2026 Rules for Giving to Charity – NerdWallet

The New Face of Phishing: Techniques, Targets and Prevention

Phishing Attacks Phishing is a major threat that keeps evolving and has now become a sophisticated and costly cyber risk facing businesses of all sizes. Previously linked to malicious links in an email, phishing is now powered by AI, automation, and social engineering. The attacks have become harder to detect; they are faster to execute; and they can be very damaging if successful. With many business processes happening online – such as payments, approvals, and customer engagement – the attack surface has expanded, and so has the creativity of cybercriminals.

The Changing Landscape of Phishing

Modern phishing is unlike the previous suspicious and poorly written emails, and today cybercriminals are using AI tools to do many things, including:

  • Generate perfectly written and personalized messages – attackers can now easily analyze company websites, social media profiles, public reports, and employee profiles to clone the tone, style, and communication patterns. Messages appear legitimate when they reference recent projects or internal updates.
  • Generate deepfake audio and video – with readily available AI voice-cloning tools, a scammer can easily impersonate CEOs or CFOs and request urgent wire transfers or credential access.
  • Bypass MFA using real-time phishing kits – these kits mirror login screens of popular business tools such as Microsoft 365 or Google Workspace. An employee enters credentials and authentication codes into the fake page, giving attackers instant access.
  • Launch automated hyper-targeted attacks – with automation, criminals can target specific departments using tailored messages relevant to their daily tasks.

High-Value Targets Inside Organizations

Phishing attacks are no longer random but very strategic:

  • C-Suite executives – executives are prime targets due to their authority and access levels. If an executive is compromised, their inbox can be used to authorize payments or request sensitive data.
  • Financial teams – the accounts department faces fake invoice scams, fraudulent banking instructions, and impersonated vendor messages.
  • HR departments – attackers send fake resumes loaded with malware. They might also pose as job applicants to access employee data.
  • Remote and hybrid workers – these workers use shared Wi-Fi, personal devices, and unsupervised collaboration tools. This creates a wider entry point for attackers.
  • Customers and partners – attackers impersonate brands and trick customers into submitting payments or sensitive information through fake lookalike pages.
  • IT admins and system engineers are also valuable as they have privileged access.

Modern Phishing Techniques

Emails remain the dominant delivery method, but attackers have diversified to:

  • Quishing (QR Code Phishing)
    QR codes are everywhere: on flyers, delivery packages, restaurant menus, conference badge,s and more. However, QR codes can lead to malicious sites or credential harvesting pages.
  • Search Engine Phishing or Malvertising
    Fake ads appear above legitimate brands on search results that a user can click on –thinking it’s a legitimate link.
  • Browser-in-the-Browser Attacks
    These are fake login pop-ups that replicate trusted login screens. An employee will enter their credentials, thinking it’s a legitimate site, and this goes straight to attackers.
  • OAuth Application Scams
    Here, attackers don’t steal passwords. Instead, they trick users into granting access to a malicious app. Once the access is granted, the attacker has total access.
  • Deepfake Calls and Video Messages
    These may come as high-pressure video calls or messages from an executive requesting urgent action, emergency payment, or private documents.
  • Fake Travel and Expense Scams
    Taking advantage of corporate travel, attackers clone legit travel sites in order to steal credit card and employee information.

Prevention Strategies Every Business Must Adopt

Phishing is a problem that can’t be eliminated but can only be significantly reduced through a combination of technical measures and human risk management.

Prevention requires a combination of technology, processes, and people.

  1. Build a Security-Aware Culture
    Training must be continuous, engaging, and realistic. It should be conducted via simulation and scenario-based learning.
  2. Strengthen Email Authentication
    Implement modern AI-based email filtering tools to help detect anomalies that human eyes miss. Include identity verification protocols like DMARC, SPF, and DKIM to reduce spoofing attacks.
  3. Adopt Zero Trust Security
    Implement the “never trust, always verify” approach. Access should be limited, monitored, and timed out automatically. High-risk actions should trigger additional verification.
  4. Secure Remote Work
    Implement VPNs, approved devices, endpoint protection, encrypted storage, and clear policies.
  5. Implement Multistep Verification for Financial Transactions
    Require verbal confirmation or dual approvals for high-value transfers.
  6. Monitor Vendors and Partners
    Keep in mind, there is a sharp rise in supply-chain attacks. Regularly verify domains, emails, and communication from suppliers and partners.
  7. Have an Incident Response Plan
    Be ready with a response plan in case of a breach. Acting quickly will reduce potential losses.

Conclusion

Phishing has transitioned into a sophisticated threat targeting the core operations of a business. New phishing variants reveal how attackers continually evolve their techniques. With the right awareness, technology, and processes, organizations can significantly reduce exposure.

Partial Government Funding, Promoting Transparency and Protecting Against Foreign Terrorism

Government Promoting TransparencyEpstein Files Transparency Act (HR 4405) – The purpose of this bill is to require the Department of Justice to release all documents and records in its possession of investigations and court cases related to Jeffrey Epstein. Epstein was previously convicted of soliciting prostitution from an underage girl, and also faced new sex trafficking charges prior to his 2019 death in custody. The files are expected to reveal the names of other people involved in the sex trafficking scheme. The act was initially introduced by Rep. Ro Khanna (D-CA) on July 15. It was updated and passed in the House on Nov. 18, in the Senate the next day, with only one opposing vote between the two chambers. The bill was signed into law by the president on Nov. 19. The DOJ has up to 30 days to release the documents, which may be lightly redacted to protect against unwarranted invasion of privacy, such as victim names and medical data.

Continuing Appropriations, Agriculture, Legislative Branch, Military Construction and Veterans Affairs, and Extensions Act, 2026 (HR 5371) – This is the bill that ended the federal government shutdown. It includes funding for the remainder of the fiscal year for the food assistance program SNAP, the Department of Agriculture, the FDA, the military, Veterans Affairs, and Congress through Sept. 30, 2026. However, it stops short of funding approval beyond Jan. 30, 2026, for Commerce, Justice and Science (CJS); Defense, Energy and Water; Financial Services and General Government (FSGG); Homeland Security; Interior, Environment, and Related Agencies; Labor, Health and Human Services, and Education (LHHS); State, Foreign Operations and Related Programs; Transportation; and Housing and Urban Development. The continuing resolution did contain a few ancillary provisions, including mandatory backpay and rehiring of all federal employees furloughed or laid off during the shutdown. The original version of the bill was introduced on Sept. 16 by Rep. Tom Cole (R-OK). It passed in the House on Sept. 19 and failed in the Senate 14 times before a revised bill was passed on Nov. 10. The final bill, with changes, passed in the House on Nov. 12 and was signed into law on the same day.

District of Columbia Cash Bail Reform Act of 2025 (HR 5214) – This bill was introduced on Sept. 8 by Rep. Elise Stefanik (R-NY). It represents Republicans’ ongoing battle over who has jurisdiction over Washington, D.C.’s law enforcement and justice system. The bill would return to a cash bail system and require automatic detention of those charged under a wider set of offenses. The new confinement rule counters D.C.’s long-standing system of judge discretion regarding detention or supervised release. The bill passed in the House on Nov. 19 and currently lies in the Senate.

Strengthening Cyber Resilience Against State-Sponsored Threats Act (HR 2659) – This bipartisan legislation represents a federal strategy to strengthen U.S. cyber defenses to counter China’s attempts to actively target American infrastructure. Unfortunately, the bill does not apply to other hostile state-sponsored cyber actors such as Russia, Iran, or North Korea. Introduced by Rep. Andrew Ogles (R-TN) on April 7, the bill passed in the House on Nov. 17 and currently rests with the Senate.

Department of Homeland Security Vehicular Terrorism Prevention and Mitigation Act of 2025 (HR 1608) – This bipartisan bill seeks to address the rising threat of vehicle-based attacks, including the possible misuse of autonomous vehicles, rideshare platforms, and connected vehicle technologies. The legislation was introduced by Rep. Carlos Gimenez (R-FL) on Feb. 26 and passed in the House on Nov. 17. It currently awaits consideration by the Senate.

How to Account for Additional Paid-in-Capital (APIC)

APIC, What is Additional Paid-in-Capital?According to the May 2019 Financial Stability Report from the Board of Governors of the Federal Reserve System, there was more than $15 billion in outstanding commercial credit. While there are many ways companies can obtain funding, additional paid-in-capital (APIC) is one way to accomplish this goal.

Defining APIC

This term refers to the gap between a share’s par value and the distribution price. If an investor pays more than what the company sets for its IPO price offer, that is what determines APIC.

Defining Par Value

Par value is the initial offer price a publicly traded company decides to offer shares to investors during its initial public offering (IPO) on exchanges. Depending on the actual initial price for an IPO, it can be done for publicity reasons, to reduce litigation risks and to aid in improving shareholder return on investment.

Market Value

Based on how well a publicly traded company performs, this is the prevailing price that investors assign to the share price, which varies dynamically.

Determining APIC

Calculating APIC is done as follows:

APIC = (Issue Price – Par Value) x Number of Shares Acquired by Investors

If a company establishes a stock price of $2 per share, investors can decide to bid up each share price to $3 or $7 or $20 via their purchases. If there are 2 million shares outstanding selling for a total of $44 million, the excess of $40 million (beyond the $4 million in par value) is the APIC.

Based on these circumstances, a company’s balance sheet should have the following entries:

– $4 million (paid-in-capital)

– $40 million (additional paid-in-capital)

When accounting for these stock purchases in this scenario, APIC is recorded on the balance sheet under the shareholder equity (SE) section. This can be seen as increasing a company’s bottom line because it results in them receiving additional cash from stockholders.

When it comes to recording the journal entry, the total cash generated by the IPO is recorded as an asset (debit) on the balance sheet, while the common stock and APIC are recorded as equity (credits).

Utility

The utility metric can yield a considerable amount of a business’ share capital, prior to retained earnings starting to accumulate. It helps provide a financial cushion for the company if retained earnings demonstrate a shortfall.

Companies that issue shares permit the business to not increase its fixed costs. Since this method is chosen instead of issuing bonds, there are no interest payments due to buyers of the bonds. Investors are not due any payments, including no dividend obligations. Business assets are also not subject to investor claims. Once shares are issued to investors, the generated funds are non-restricted, so the company can direct the funds as necessary.

APIC lets businesses produce money without any required assets backing the transaction. Depending on the company’s future performance, buying stock at the IPO can generate massive returns.

Further considerations

When there are additional share offerings post IPO, either common or preferred shares, the APIC levels may grow, necessitating them to be documented on the business’s financial statements. If share repurchases are made, levels can be decreased.

While each business has many options to raise money, if a company uses this method, it’s important to ensure that they are accounted for properly. As always, contact a professional to ensure the best personalized advice.

Supporting Veteran Careers, Protecting the Food Supply, and Reducing Wasted Government Spending

Supporting Veterans in STEM Careers Act (S 153) – This bill encourages veterans to participate in STEM (science, technology, engineering and mathematics) fields in a variety of ways, including making veterans eligible for certain National Science Foundation (NSF) programs. The Act directs the Office of Science and Technology Policy to establish an interagency working group to improve veteran and military spouse representation in STEM fields, and authorizes funding for the Government Accountability Office to study 1) the academic success rates of student veterans pursuing an undergraduate degree in STEM and related fields; and 2) the barriers faced by such students in pursuing such degrees. This legislation was sponsored by Sen. Marco Rubio (D-FL) on Jan. 16, 2019. It was passed in the Senate in December, the House in January, and was signed into law by the president on Feb. 11.

Protecting America’s Food and Agriculture Act of 2019 (S 2107) – This legislation directs U.S. Customs and Border Protection to hire and train more agricultural inspectors at land, air and sea ports to prevent African swine fever and other foreign animal diseases from entering the United States. The legislation was sponsored by Sen. Gary Peters (D-MI). It was introduced on July 11, 2019, passed the Senate (October) and then House (February) and is currently waiting to be signed by the president.

Payment Integrity Information Act of 2019 (S 375) – This bipartisan bill is designed to reduce federal government waste in the form of overpayments, underpayments, payments made to ineligible recipients or payments that are not properly documented. It authorizes the Office of Management and Budget (OMB) to establish pilot programs to test potential accountability mechanisms for compliance requirements, such as updating a plan to improve the integrity and usage of Social Security death data. The Act was introduced on Feb. 7, 2019, by Sen. Thomas Carper (D-DE); it passed the Senate in July, the House in February and is currently waiting to be enacted.

Presidential Transition Enhancement Act of 2019 (S 394) – This law requires eligible presidential candidates (as of September of an election year) to develop and release transition team ethics plans, including how they will address their own conflicts of interest, prior to election day. It also is designed to focus a transitioning government on ongoing issues in the public interest during the changeover so that priorities are not shifted to solely address those of special interest lobbyists. The bipartisan bill, introduced by Sen. Ron Johnson (R-WI) on Feb.7, 2019, was passed by the Senate in August and the House in February. It is awaiting signature by the president.

United States-Mexico-Canada Agreement Implementation Act (HR 5340) – Introduced by Rep. Steny Hoyer (D-MD), this legislation represents the new trade agreement between the United States, Mexico and Canada to replace the North American Free Trade Agreement. This bill passed in both the House and Senate and was signed by the president on Jan. 29. Mexico has also signed the agreement. However, Canada is still in the process of getting it ratified through Parliamentary procedures.

PIRATE Act (HR 583) – This bill dramatically increases the fine for operating a “Pirate Radio” station, in which people set up their own stations outside the official Federal Communications Commission (FCC) system. The maximum fine increases from $19,639 to $100,000 per day, with a maximum total fine capped at $2 million, up from $147,290. The legislation was introduced by Rep. Paul Tonko (D-NY) in January 2019. It passed in the House in February 2019 and in Senate in January 2020. The bill was signed into law on Jan. 24.

6506148 B2 Patent: Nervous System Manipulation – Is it Real or Just Paranoia?

Imagine someone manipulating how you feel. Of course, no one wants that. But how about being manipulated unknowingly? This is exactly what is happening to your nervous system every time you switch on your TV or computer.

Well, at least according to the 6506148 B2 Patent.

The patent named “Nervous System Manipulation By Electromagnetic Fields From Monitors” was filed in 2001 and published in 2003. The patent was filed by one Hendricus G. Loss (perceived to be a fictitious person as no information about who he really is can be traced).

Is it Worth Any Attention?

We already know that the content displayed on TVs or even on the internet is created in such a way as to influence decisions, such as when making a purchase or standing behind certain beliefs.

The mind control subject has been a topic of discussion for a long time. Although initially considered a conspiracy theory, its reality has been observed in the content displayed by mainstream media.

But how about manipulation through the nervous system?

Science teaches us that the work of the nervous system is to carry messages throughout the body and control your senses. The nervous system, according to neuroscientists, is controlled by the brain.

Now, the brain is said to be a complex bioelectrical organ that produces electric fields.

That’s why it’s believed that you can rewire your brain through techniques such as listening to binaural beats. Scientists also claim to control brain functions with a technique that uses powerful electromagnetic radiation. This technique, known as Transcranial magnetic stimulation (TMS), can jam or excite particular brain circuits.

Think of how you are not allowed to use cell phones in some areas of a hospital or in an airplane (where some only allow use in airplane mode). This is so that the electromagnetic transmission of the phone does not interfere with critical electrical devices.

So if a brain is a bioelectrical organ, is there a possibility of manipulating it?

How it Happens, According to 6506148 B2 Patent

Here is a short excerpt from the patent abstract:

“Physiological effects have been observed in a human subject in response to stimulation of the skin with weak electromagnetic fields that are pulsed with certain frequencies near ½ Hz or 2.4 Hz, such as to excite a sensory resonance. Many computer monitors and TV tubes, when displaying pulsed images, emit pulsed electromagnetic fields of sufficient amplitudes to cause such excitation.

It is, therefore, possible to manipulate the nervous system of a subject by pulsing images displayed on a nearby computer monitor or TV set. For the latter, the image pulsing may be embedded in the program material, or it may be overlaid by modulating a video stream, either as an RF signal or as a video signal. The image displayed on a computer monitor may be pulsed effectively by a simple computer program. For certain monitors, pulsed electromagnetic fields capable of exciting sensory resonances in nearby subjects may be generated even as the displayed images are pulsed with subliminal intensity.”

The US Patent 6506148 B2 is a confirmation of the possibility to manipulate the nervous system. The patent includes 14 claims including how video can be used to manipulate the nervous system.

Is it just a conspiracy theory?

Well, it’s not easy to tell. But we can’t ignore the concerns raised in regards to electromagnetic fields (EMF). The EMF issue has raised so much concern that in May 2015, 190 scientists from 39 nations submitted an Appeal to the United Nations requesting the World Health Organization (WHO) adopt more EMF exposure protective guidelines.

Such concerns are an indication that the patent should not be ignored. It also goes to show that apart from your electronic devices recording, monitoring and watching everything you are doing, they can also influence living organisms’ feelings, perceptions, thoughts and behavior.

Switch off that Screen

Well, this is practically not possible. The dependence on these electronic devices is so high that we are practically immobilized if they were to be turned off. Electronics have become part of human attachment.

The age of the Internet of Things (IoT) doesn’t make it any better. Now that we are surrounded by electromagnetic emitting devices, the patent serves as an alert to the public of the possibility of what could happen if these technologies were used unethically.

Unfortunately, the technology is here to stay. The only option is to minimize the exposure from your EMF emitting devices. Therefore it’s not a bad idea to try something different: read a book, go hiking, take a walk or simply switch off that screen when you can.

7 Ways to Avoid Investment Fraud

These days, you can’t be too careful when it comes to investments. And if you’re older, you’re a prime target for fraudsters. That said, anyone of any age is vulnerable. Here are a few key things to keep in mind when you’re considering investing.

Ask Lots of Questions

Of course, you’re going to ask questions, but make sure you ask the right ones. Is the product registered with the SEC or state securities agencies? What are the fees? How does the company make money? What things might affect the value of the investment? Are my investment goals aligned with the investment? How liquid is this investment? For more ideas about what questions to ask, check out this comprehensive resource from the U.S. Securities and Exchange Commission.

Do Your Research

And we don’t mean simply Googling them. If you’re thinking about investing in a publicly traded company, go immediately to the SEC’s EDGAR database. You can look up the prospective company to see if it’s legitimate.

Beware of Unbelievable Returns

If something sounds too good to be true, chances are it is. If you hear that the investment will make “incredible gains,” is a “breakout stock pick” or has a “huge upside and almost no risk,” these are big red flags of fraud. Further, if the salesperson promises a guaranteed return, you know this isn’t true; every equity investment has a modicum of risk.

Resist ‘Act Now’ Offers

If someone tells you that this investment is a once-in-a-lifetime offer and it will be gone tomorrow, walk away. Another scam tactic is one that claims “everyone is investing in X stock, and so should you.” As irresistible as this might sound, don’t succumb to the pressure. It’s a trick.

Avoid Reciprocity

One of the most common lures that tricksters use are free seminars that include lunch. They play on your guilt and figure that if they do something for you, you’ll return the favor and invest. It’s never a good idea to invest on the spot. Take the materials home and do your research. With that said, not every free seminar is bogus. Just follow through with your due diligence and protect yourself.

Know Your Salesperson

We’re not talking “know,” as in you follow them on social media or you have a number of mutual friends and they come highly recommended. But even if you’re connected with them through a seemingly respected company and you “feel” like they’re trustworthy, don’t trust blindly. Check them out at BrokerCheck, an online database maintained by the Financial Industry Regulatory Authority (FINRA). This is a nongovernmental group that watches over securities firms and dealers. Remember: credibility can be faked. Don’t be duped.

Stay Away from Robocalls, Emails and Late Night TV ads

Let’s be honest, legitimate companies don’t reach people this way. However, swindlers can be very persuasive. But stand your ground. Don’t budge. When it comes to seniors, crooks view them as “more trusting” and less likely to say no. The truth is that older people are more often targeted because the supposition is that they have more assets to tap into – aka steal. Don’t let these buggers woo you. Hang up, hit delete or change the TV channel.

If you’ve taken every precaution and you still feel like you need help before you make an investment decision, consult your accountant or financial planner. When it comes to your hard-earned money, it’s worth all the time in the world.

Sources

https://www.investor.gov/protect-your-investments/fraud/how-avoid-fraud/what-you-can-do-avoid-investment-fraud