Join Alicia Marie as she interviews Brian Walters – Attorney at Law on September 15th at 4pm CST.

Alicia Marie will ask the basic questions all business owners have such as: What do I do when I am starting a small business ? What are my options? DBAs, Corporations, Limited Liability Companies, and partnerships, and the differences between them? What should I know about selling my business in the future? Should I bring on a partner? Should I trade mark my logo? Should an attorney approve my employee contract? What protections should I have as an employer?

Mr. Walters is the founding member of Walters Dunn, PLLC. His practice focuses primarily on business and bankruptcy law. He has practiced extensively in the areas of mergers and acquisitions (M&A), corporate organization, corporate governance, securities offerings, conversions, domestication of foreign business entities, and corporate reorganizations. Mr. Walters is a published author in the area of professional business entities.

Mr. Walters also works with consumers and businesses in bankruptcy reorganizations and liquidations. This includes debt reorganizations, creditor/debtor negotiation, mechanics liens, real estate and personal property foreclosures, and debtor/creditor asset protection.

Date & Time: Wednesday, September 15th, 2010 at 4PM CST.

Call (512) 989-2230 or send an email to rsvp@peoplebizinc.co to register. 

To join session, dial (724) 444-7444, call ID: 64981, pin #1.  No cost to attend. Reserve your space today!

” Death of a dinosaur: The end of the annual performance review- and the birth of Organizational Coaching-

The business world is growing and changing at ever quickening speeds, yet there has been little change in performance management over the past 10 years to adapt to these changes.Like the platypus, the annual performance review has not kept up with the speed of change and finds itself stagnant, obsolete and ineffective in meeting today’s needs. For many companies it is a slow and painful death bringing too little relevant information, too late to make a difference.  Weeks of lost productivity, gathering feedback, filling out forms,  uncomfortable meetings, and mismatched expectations is hated and reviled by managers and employees alike. New and ever changing business challenges, need a new performance management approach that is relevant, agile and iterative -  leading to continuous growth and results. Until performance management is an integrated business process like project management, software development, and general accounting procedures, it will remain a slow moving dinosaur, ambling its way towards extinction – unfortunately taking many  businesses with it. Learn more about Integrative performance coaching (organizational coaching) in this interview. RSVP reserve@peoplebizinc.com 

You will call in at l: (724) 444-7444,  Call ID:  64981,  Pin: 1#   - The call is free.

The middle way is very simple. Keep it simple and you will find the balance you have been yearning for. All extremes are fear based and destructive. Should you eat all the time? Well no, that would not be good for you. Should you stop eating all together? No, that would not be good for you. I could ask you the same questions around exercise,  work, play, relationships and on and on.  From science, we know that if you pull a pendulum 30 degrees to the right it will swing 30 degrees to the left. You do not need a philosopher to understand this.  

Sometimes an extreme solution feels like a good idea. For example; if you are always alone, eat alone, go to movies alone, watch TV alone, and work alone. Being in a relationship where you are together all the time may sound good to you. The reason it seems like a good idea is that you are living in the opposite extreme. However, if you then entered into that relationship, it would not be long until you needed your space. Learning to swing your pendulum less to the left or to the right is the middle way. The middle way is that place where you are not forcing or pushing against anything.  

The energy is balanced. You must first realize that everything has its opposite. This means everything has a middle point as well. Awareness of this makes the middle way possible. When you stop swinging between the opposites, you will discover far more energy than you ever imagined. What takes others hours will start to take you minutes. The things that wear other people out will not even faze you. You will learn how to manage your energy efficiently. 

I am saying that most of us waste tremendous energy on extremes. The inefficiency of your actions are determined by how off center you are. When you spend lots of time trying to maintain an extreme, nothing moves forward. You get stuck in a rut. You become stuck working too hard or too little, eating too much, not sleeping, being depressed.  

How do you find the middle way? How do you stop the pendulum from swinging back and forth so violently? Amazingly enough, you do this by leaving the pendulum alone. It will not keep swinging to extremes unless you feed the extremes with energy. Stop participating in the extremes and your pendulum will come to center. You will be filled with energy because you have stopped wasting it on extremes.  

This is quite different from how most people live. Someone cuts you off in traffic and you could be upset for an hour or more! If you are operating it the middle way.  Things happen and they pass. You do not get pulled into upset easily. Someone cuts you off in traffic and you feel pulled towards upset…then being aware, you open your heart, release and move on. Continuous upset is a signal that you are operating in an extreme. We all get out of balance. It can be a great way to discover the middle way actually.  

Awareness of your emotions will keep you from being stuck. The middle way is blind. You cannot see where you are going instead you use your cane to feel where you shouldn’t go thus finding your path.  

Excerpt from Healthy Solutions Program http://www.peoplebizinc.com/lifeworks/healthy-solutions/ 

Pieter J. DeWet, M.D., M.D.(H), FAAFP, ABHIM
Holistic Medicine, Integrative Medicine, Homeopathy,  Family Practice, Chronic Disease Management

Dr. Pieter J. DeWet has been in private practice, practicing Wellness medicine since 1997 and is the owner and medical director of Quantum Healing Institute in Tyler, TX.  Dr. De Wet graduated medical school in 1985 and has been a family physician since 1991 when he obtained his Board Certification in Family Medicine through the American Board of Family Medicine.  He has been a fellow of the American Academy of Family Practice since 1994 and completed a fellowship in Faculty Development in 1994.  He has been a Diplomat of the American Board of Holistic and Integrative Medicine  since the year 2000.  In 2007 he also received his Arizona Homeopathic and Integrative medicine license. 

Dr. DeWet completed his residency in family medicine at the University of Texas Health Center at Tyler in 1991. He pursued a career in academic medicine at UT Health Center starting immediately after his residency until he left UT Health Center in 1997 to go into private practice. Dr. DeWet was associate professor of family medicine and associate program director of the family practice residency program. He was intimately involved in the development of numerous chronic disease management programs at the University of Texas Health Center. He was also the founder and director of the Center for Nutrition Preventive Medicine there from 1995-1997.

Dr. DeWet has been co-host of a nationally syndicated radio program called Healthy, Wealthy & Wise since 2004. He and his wife Cindi are currently hosts of their own XM radio program called “The Quantum Healing Hour” on XM 170 every Saturday 4-5PM CST. Dr. DeWet has spent his entire career in medicine starting from the time he entered medical school to search for the most effective, least harmful and the most cost effective methods to treat patients with complex health challenges, and currently treats patients from all around the country and worldwide for diseases and health conditions ranging from the most simple to some of the most complex. Dr. DeWet approaches all patients holistically, which means he focuses on body, mind and soul and routinely addresses and assists in the treatment of patient’s physical, emotional, social, mental, environmental and spiritual issues as it relates to their overall health situation. He is determined to find and treat the root causes of illness in each patient that he sees which is one reason why Dr. DeWet is credited for getting very good results with the majority of his patients, especially those that are willing to make the commitment to heal all aspects of their health challenges.

Date & Time: Wednesday, August 11^th, 2010 at 3PM CST.

Call (512) 989-2230 or email rsvp@peoplebizinc.com.    No cost to attend.  Reserve your space today!

Whether we are aware of it or not our emotional state has everything to do with the quality of our life, from what we experience internally to how we express ourselves in the world.

It is easy to be receptive to positive emotions like joy, love or peace. It is more difficult to embrace overwhelm, anxiety or grief. What if you can’t be internally open or emotionally masterful if you are not being open to every emotion? Being open emotionally is a courageous internal choice. Ultimately, it is about faith, your trust in life and yourself. When did you stop trusting life? When did you stop trusting yourself? When you avoid any emotion, you become stuck.

In Leading Change, you skimmed the surface of emotional awareness. In the mastery program, we delve deep into emotions like grief, depression, anxiety and overwhelm. In the mastery program, you will become at home with all emotion. You will even become facile with it. Easily moving from fear to courage, from overwhelm to reason and from anxiety to peace.

In Leading Change, you also uncovered the truth about leadership. It is about relationships. That is all it is about and that is everything! In Leading Change, most of you had some sort of breakthrough in the area of relationships. In the mastery program, you set out to enrich and enliven your relationships, developing new ones and reviving old ones. Your families, your employees and your expanded communities will all benefit.

In this course, you identify patterns and you permanently dismantle the patterns that have kept you stuck. Free of these old patterns, possibility is present. We are free now to create.

Emotions are contagious. Scientists have discovered that when two or more people are together, all people are actually influenced by the dominant emotion in the room. You will expand your ability to be responsible for this, to be committed to empowering others and to take a stand for yourself and others.

You will engage and practice the elements of emotional intelligence.

• Impulse control – delayed gratification; choosing from a commitment versus a temporary fix.
• Empathy – actually feeling what others feel.
• Ability to identify and manage emotion with yourself and others.
• Ability to negotiate needs.
• Ability to motivate self.
• Ability to soothe self.
• Ability to influence others emotionally.
• Ability to resolve conflict (win-win mentality).

How will you benefit?

What if you were completely responsible for yourself, your purpose and your impact on the world? Imagine feeling free. Free of “should”, free of “have to”. Feeling as if you can manage anything that comes your way, life is no longer scary. Life is now the place that you have arrived to fulfill on your purpose, to play and express “who you are”.

Imagine being able to lead others to this place. What difference would you make? And with who?

You must have completed all assignments in Leading Change as well as attended at least 11 of the 15 sessions. The Leading Change Mastery Course is $100 a month for 5 months. Current individual coaching clients attend for free. The next Leading Change Mastery starts October 12th. 

To register, fill out the Leading Change Mastery agreement and send to: training@peoplebizinc.com.

The cycle of natural learning is curiosity> inquiry> knowledge> application. 

We are wired to naturally learn as we go through life.  However, many of  us so called “adults”  however seem to  have given up on this type of thinking and learning, opting instead for finding the “right’ answer.  Why is being “right” more important than learning? 

We all do it in one way or another…  reach for what we know versus what we could learn? I guess it is easier? If I already know how my husband is there is no need to listen, inquire or really communicate. If I already know how my employer is there is no reason to ask for a raise.  The list goes on and on.  Maybe it is some kind of risk management mechanism that our mind likes to play? Keeping us from really engaging in life. Life becomes dry and uneventful. We have been there done that.

As a result, many of us have stopped learning.  The job of a coach is to develop people’s natural ability to grow and learn. When we open ourselves up to the question versus the answer anything becomes possible. Our child-like wonder is awakened.  We experience more and more joy. Opportunities arise. Why? When we are in “the know” we cannot see our own incompetence. Unfortunately, the people around us can! We stay blind to what would be possible if we were to stretch and grow. 

To start opening up to what you could learn, just ask yourself:  “What could I become curious about?”  Or challenge yourself:  “Maybe I could learn something here?” or “What if that isn’t true?”  The question is always more powerful than the answer. Start with all the places you are absolutely certain you are right. Start questioning the validity of your point of view. Be curious, not judgmental. There is a night and day difference. Play with possible points of view, ask: ” How else could someone see this?” or ” what is another possible way to interpret that?” . Remember, your point of view is limited to what you can see. From wherever you are, you can only see part of something.  Thinking our way or opinion is right is what shuts learning and growing down.  All of your answers come from the past.  Aren’t you tired of living there?    

Alicia Marie Fruin

“Notice of Acceptance as an S Corporation.” This acceptance letter specifically einphasi/es the requirement for shareholder- employees to be paid reasonable compensation for the services that they provide to the corporation. The IRS has increased 38 its interest in this area over the past few years, and it is now more likely than ever that the adequacy of a shareholderemployee’s salary could become the subject of an IRS audit. Why Reasonable Compensation Is an Issue One of the advantages of the S corporation business model is the absence of the double taxation inherent in the C corporation model. S corporations are flow-through entities whose ordinary busi- MAY 2D10 / THE CPA JOURNAL ness income is taxable income to the corporation’s shareholders. Ordinary business income is passed through to shareholders in proportion to their ownership interests via reporting cm Schedule K-l. The S corporation is therefore not taxed at the entity level, and the ordinary business income is taxable for federal purposes to individual shareholders on their Form 1040. The ordinary business income passed through to owners is not subject to RCA (Federal Insurance Contributions Act) or FUTA (Federal Unemployment Tax Act) taxes, and it is not subject to self-employment tax (Revenue Ruling 59-221, 1959-1 C.B. 22). These employment taxes comprise Medicate, Social Security, and unemployment taxes. Partnerships and LLCs electing to be treated as partnerships are also flowthrough entities, but all ordinary business income is subject to FICA taxes. It is this difference in the treatment of employment taxes that can cause issues for taxpayers and where CPAs can provide valuable assistance. Salary payments are subject to employment taxes via the employee withholding and employer matching requirements. Shareholders who also work for their own S corporation can save a significant amount of employment taxes if they choose to pay themselves little or no salary’.

Exhibit I shows a simple Excel spreadsheet that can be used to analyze the difference between total tax liability for a shareholder-employee of an S corporation at different salary levels. The table shows that the lower the shareholder’s salary, the less the total tax liability. The taxes on paying a salary of $60,000 compared to no salary are $27,679 – $19,479 – $8,200—a significant savings. Not paying any salary would be an automatic red flag to the IRS, however. A shareholderemployee might set a desired salary at $60,000, but if a reasonable salary is actually $30,000, this would require paying $3,974 ($27,679 – $23,705) more in taxes than is necessary. The IRS wants to prevent this potential loss of tax revenue due to the manipulation of employment taxes, and tax advisors can help clients avoid the potential overpayment of salary and the resulting extra taxes. In order to address this issue, the first step is to establish who is an employee of the corporation.

Who Is an Employee? As mentioned earlier, a shareholderemployee who provides services to a corporation is expected to be paid reasonable compensation and is therefore an employee. An individual hired in the ordinary course of business—not a shareholder or an officer, who is compensated as such— is obviously an employee. In addition, a 2008 IRS fact sheet specifically includes corporate officers within the definition of “employee” for FICA, FUTA, and federal income tax withholding purposes Unless the corporate officers provide only minor or no services, any compensation they receive or are entitled to receive is subject to federal employment taxes. This is noted in the IRS’s instructions for Form 1120S, line 7, which cautions: “Distributions and other payments by an S corporation to a corporate officer must be treated as wages to the extent the amounts are reasonable compensation for services rendered to the corporation.” The tax law thus requires a reasonable salary to be paid to shareholderemployees and officer-employees. If this is not done, the IRS can recharacterize dividends paid in lieu of reasonable compensation as salary under Revenue Ruling 74-44. In addition to classifying payments as dividends, a corporation may classify payments as loans to shareholders or as distributions other than dividends. Regardless of the recorded form of the payment, if reasonable compensation has not otherwise been made, such payments can be reclassitled as compensation. This position has been supported by several court cases: • Joh c. Cvnvn V. 211 F.3d 1269,6m Cir., 2000 (payments received by the taxpayer were compensation for services, not loans) • Veterinary Surgical Consultants. P.C. v. Comm’r, 117T.C. 141, 2001 (The president of the corporation performed “substantial services”: therefore, the remuneration he received was as an employee whose wages were subject to federal employment taxes.) • Joseph M, Grey Public Accountant. P.C. v. Comm’r, 119 T.C. 121, 2002 • Mike J. Graham Trucking, Inc. v. Comm’r, T.C. Memo 2003-49, affirmed, unpublished opinion. 3rd Cir., 4/7/2004 • Superior Proside, Inc. v. Comm’r, T.C. Memo 2003-50, affirmed, unpublished opinion, 3rd Cir., 1/28/2004, ccit. denied, 125 S.Ct. 60, 10/4/2004) • Specialty Transport and Delivery Services, Inc. v. Comm’r, T.C. Memo 2003-5 Knot appealed EXHIBIT 1 Fax Liability Comparison Table for Different Shareholder-Employee Salary Levels X, 100% shareholder, single, claiming standard deduction Ordinary business income before shareholder salary $100,000 Reasonable salary S 60,000 Salary S Corp. Income (K-1) AGI Personal Exemption and Standard Deduction Taxable Income Federal Income Tax Liability Employee FICA (7.65%) Employer Matching (7.65%) FUTA and SUTA (6.2% x max. $7,0001 Total Tax Liability High $60,000 534,976 594,976 (S 8,950) $86,026 $18,065 $4,590 S 4,5SO S 434 $27,679 Medium $30,000 Low $ 0 $67,271 S 100,000 $97,271 S 100,000 ($ 8,950) ! ($ 8,950) $88,321 $18,681 $ 2,295 S 2,295 S 434 $23,705 $ 91,050 $ 19,479 $ 0 $ 0 $ 0 $ 19,479 MAY 2010 / THE CPA JOURNAL 39 EXHIBIT 2 Salary Distribution Curve tor a Retail Store Manager Retail Stare Manager In Daytana Beach, Ra. 32118 10th% 25th% 75th% 90th% 535,459 Source: Salary.com $40,261 S54.412 562,495 Benefit Base Salary Bonuses Social Security 401k/403b Disability Healthcare Pension Time Off Total Median $42,884 $2,650 $3,483 $1,639 S455 $5,722 $2,095 $5,954 $64,883 % of Total 66.1% 4.1% 5.4% 2.5% 0.7% 8.8% 3.2% 9.2% 100% Source: HR Reported data as of September 2009 Job Description: Retail Store Manager Plans and directs the day-to-day operations of a retail store. Develops strategies to improve customer service, drive store sales, and increase profitability. Ensures customer needs are met, complaints are resolved, and service is quick and efficient Ensures all products and displays are merchandised effectively to maximize sales and profitability. Forecasts staffing needs and develops a recruiting strategy to provide optimal staffing in all areas. May require a bachelor s degree or its equivalent at least five years of experience in the field or in a related area. Familiar with a variety of the field’s concepts, practices, and procedures. Relies on extensive experience and judgment to plan and accomplish goals. Leads and directs the work of others. Typically reports to Retail Store Manager, Senior. • Nu-Lovk Design, Inc. v. Comm’r, T.C. Memo 2(103-52, affirmed, 356 F. 3d 290, 3id Cir., 1/26/2004, cert, denied, 125 S.Ct. 60, 10/4/2004 • Water-Pure Systems, Inc. v. Conun’r, T.C. Memo 2003-53, affirmed, unpublished opinion, 3rd Cir., 4/7/2004 For a more detailed discussion of these cases, see James A. Fellow’s and John F. Jewell. “S Corporations and Salary Payments to Shareholders,” The CPA Journal, May 2006. In all of these cases, individual shareholders or officers who were providing services to the S corporation were deemed to be employees and were therefore liable for PICA and FUTA taxes, as well as accrued penalties and interest. These penalties included failure to deposit, failure to file, and negligence penalties. Under IRC section 6656, a 10% penalty may be imposed on the amount due for failure to make the deposit in a timely manner. The amount due includes both the PICA and FUTA due and the required federal withholding tax that should have been deposited. IRC section 6651, which applies to Forms 941 and 940 employment tax returns, imposes a penalty of up to 25% of the amount due. Under IRC section 6662, a penalty of 20% of the underpayment of taxes can be imposed if it is due to negligence or disregard of regulations or rules. Collectively, these penalties are a very significant deterrent and a major reason to pay shareholderemployees a reasonable salary. But what is a reasonable salary? Factors in Determining Reasonable Compensation There are no specific guidelines for reasonable compensation in cither the Internal Revenue Code or Treasury Regulations. Under audit, if no agreement can be reached as to what is reasonable compensation, the courts will rule on the issue, basing its determination on the specific facts and circumstances. The IRS has said that the following factors will be considered by the courts in determining reasonable compensation: • Training and experience • Duties and responsibilities • Time and effort devoted to the business • Dividend history • Payments to nonsharcholder employees 40 MAY 2010 / THE CPA JOURNAL • Timing and manner of paying bonuses to key people • What comparable businesses pay for similar services • Compensation agreements • The use of a formula to determine compensation. (www.irs.govi/newsroom/article/0,,id=20 0293,(X).html) Practical Steps Although the courts treat each case on an individual basis, the main factors the officer or shareholder-employee should consider can be found in the answer to the question: “What would you have to pay someone else to do your job?” This question requires several of the factors listed above to be considered. For example, consider the owner of a small sporting goods store who recently incorporated his business and elected to be treated as an S corporation by filing Form 2553. He is now an employee of his own business and needs to establish and pay himself a reasonable salary. The advisor’s starting point is to ask him the question: ‘”What would you have to pay someone else to do your job?” The main factors to consider arc training and experience, duties and responsibilities, time and effort devoted to the business, and what comparable businesses pay for similar services. The following are ways that a CPA can help such a client use these factors to come to a reasonable salary. • An online salary search is usually quick and painless. One useful site is ww\\ .saliuy.com. Its salary wizard allows a user to search job titles and ZIP aides to see base salary distributions in an area (Exlubit 2). For a fee, a detailed personalised report can be created tailored to a specific job. This type of detail would be very persuasive in establishing a reasonable salary. • A visit to a local employment agency can be a source of useful information. Though it may be a little awkward to explain the situation, an agent may be willing to assist in providing salary information. This encounter can create a good impression and start a professional relationship. • To get a general idea of what an officer’s salary amount might be as a percentage of business sales, go to www.bizslats.com. This site has been used by some IRS agents to assist them in assessing the overall reasonableness of the expenses reported; though not official in any way. it may still help. • There are several different formulas floating around that CPAs can use. such as the 60-40 approach described by Fellows and Jewell in “S Corporation Profits or Payday” (Journal of Accountancy, want to consider a salary somewhere between the 25th and 75th pcrcentilcs.

Making the Case Whatever methods arc used, a gixid idea might be to put together a checklist of steps to be reviewed with a shareholder-owner of an S corporation: n salary. A prudent shareholder-employee will do the necessary research and document how the reasonable salary was established. September 2007). This formula uses a split of 60% salary and 40% distributions (or some variation thereof). Salary could be based on a percentage of net business income before the salary deduction, or it could represent a percentage of gross revenue. • Posting a question on a state society’s discussion tbrum can provide a wealth of information from fellow CPAs about their experiences with the issue. For example, the author posted the following question on the Florida Institute of CPAs listscrv (map_topics.listmanager@ webboardficpa): ”Has anyone assisted an S corporation client where the IRS said the shareholderemployees salary was not reasonable? If so, what factors did the agent look at in determining what they felt was reasonable, and what arguments, if any, were you able to use to assist your client in establishing a lower salary?’ Several useful responses were posted and contacts made to enable further discussion. • The U.S. Department of Labor’s Bureau of Labor Statistics provides an excellent source of salary information at www.bls.gov. Salary information can be accessed by subject area, metropolitan area, and occupational group to create customized tables and statistics on the selected occupation. In determining a reasonable salary, a shareholder-employee may • Discuss the need for a reasonable salary to be established. • Explain the tax savings that can occur and run the numbers, while emphasizing the need for the salary to be deemed reasonable. • Assist in providing sources to assess what a reasonable salary is, as mentioned above. • Document all research done in establishing the salary. • Periodically rcevaluate the adequacy of the salary based on changing economic factors and job markets. A shareholder-employee of an S corporation must be paid a reasonable salary. A prudent shareholder-employee will do the necessary research and document how the reasonable salary was established CPAs can assist in this process. A truly reasonable salary, subsequently reported on the Form 1120S, will likely reduce the chances of being audited. But if an audit occurs, a reasonable IRS agent should appreciate the work and documentation provided and be more inclined to agree that the salary is. in fact, reasonable.

J John R. Ledgerwood, MS (Ace.), CPA, CMA, CFM, is an assistant professor of accounting at Embry-Riddle Aeronautical University, Daytona Beach, Fla.. and president of John R. Ledgerwuod, CPA, PA. MAY 2010/THE CPA JOURNAL 41

Negotiation skills – People often have difficulty with negotiation because they view it as conflict or win-lose communication What propels two parties into negotiation is a desire to come to a mutual agreement or decision based on the input of both sides. The ultimate outcome is that both parties come to a satisfactory conclusion. Participants examine their perspective and point of view in this course.

Presentation skills- Participants analyze and get feedback on their individual presentation skills and prepare sound,workable strategies for improvement Accountability – Leaders learn how to create an environment of accountability. What is needed, what is missing and what an accountability dialogue sounds like.

Developing Emotional Intelligence- An introduction to emotional Intelligence. Individuals assess their strengths and weaknesses and learn how to develop their EQ. Managing the stress of travel- Participants look at the cost of stress in their lives and identify strategies for staying healthy while traveling.

Leading Change – Leaders look at what leadership is beyond behaviors or practices. Participants leave with tangible ways to manage change and take on leading others. Select – Hire -Retain Talent – Perfect for all managers or personnel involved in hiring. Learn how to profile, look for and interview for finding talent.

DISC Training – Learn about managing different behaviors styles. Learn how you as a manager need to flex your behavior to develop your employees.DISC assessments 92.50 per participant.

PIAV Training – Personal interests, attitudes, and values are the reasons we do what we do. Behavior is what and how we do something and values are why we do them. Participants learn about their personal drivers as well as the importance of different values in the culture. PIAV assessments are $45 per participant.

Coaching Skills- Mini Clinic- Managers and leaders discover what coaching is. Participants gain tools to learn how to coach versus control and direct their employees.

Master Communicator – Participants learn that in order to be a great communicator they must stand in the world of another. Tools , techniques and assessments provide perspective and clarity.

Inspired Goals – Most of us know that setting goals is part of being successful, yet we don’t do it. Even worse, we don’t know how to set goals. Participants learn to set SMART goals and embrace failure as part of the journey. Strategic Planning – Article and identify the vision, mission, goals and values for your company.

Dynamic Culture- Participants walk away with the ability to be responsible for their contribution to the culture of the company. They examine their culture, to include existing mission, vision and values. Sacred Cows ( practices that do not add value) are identified and strategies for eliminating discussed.