William Byrnes' Tax, Wealth, and Risk Intelligence

William Byrnes (Texas A&M) tax & compliance articles

Archive for the ‘Teaching Opportunities’ Category

Twenty Scholars Join Texas A&M Law

Posted by William Byrnes on August 21, 2016


Texas A&M University recently jumped to rank #4 among the U.S. public universities (Money 2016).TAMU-Law-lockup-white

1. Lisa Alexander

Lisa Alexander is an expert in community development law, specializing in urban real estate, low-income housing law and policy, economic development, and urban reform. She has experience at the Chicago Lawyers’ Committee for Civil Rights Under Law, Inc. and was awarded an Equal Justice Works Fellowship. She is also a former Associate Editor of the ABAJournal of Affordable Housing & Community Development Law. She was named an “Emerging Leader” by the National Congress for Community and Economic Development. Coming to us from the University of Wisconsin Law School, Professor Alexander was recently appointed to the Wisconsin State Advisory Committee for the U.S. Commission on Civil Rights.

2. William Byrnes

William Byrnes is a leading tax and financial crimes published author and co-author of eight Lexis treatises, a 10-volume Kluwer set, three Tax Facts books, and an 8-volume National Underwriter Wealth Planning treatise.   His weekly financial law and planning article is syndicated by American Legal Media (ALM).  Professor Byrnes pioneered online legal education in the early nineties and created the first online LL.M. offered by an ABA accredited law school.  He served a senior position of international tax for Coopers and Lybrand, specializing in transfer pricing.  He is a J. William Fulbright Foreign Scholarship Board (FFSB) and U.S. Department of State’s Bureau of Education and Cultural Affairs (ECA) appointed specialist for tax law and legal pedagogy.

3. Irene Calboli

Irene Calboli specializes in intellectual property, European Union law, and international trade law. She has published numerous articles in journals such as the Illinois Law Review and Florida Law Review. She is the Co-Chair of the Professor Membership Team of the Academic Committee of the International Trademark Association and a member of the Executive Committee of the Art Law Section of the Association of American Law Schools. Professor Calboli formerly taught at Marquette University Law School.

4. Vanessa Casado Pérez

Vanessa Casado Pérez is a leading scholar on property and natural resources law. In several publications, she explores the role of property rights in water scarcity mitigation. She is affiliated with the Bill Lane Center for the American West, collaborating with the Water in the West program, a joint venture between the Center and the Woods Institute for the Environment. She has served as a research assistant at Universitat Pompeu Fabra, Barcelona, Spain, and the University of Chicago and New York University law schools. Professor Casado Perez joins us from Stanford University Law School where she was a Teaching Fellow of the LL.M. Program in Environmental Law & Policy and Lecturer in Law and coordinator of the Stanford Law Fellows’ research workshop.

5. Susan Fortney

Susan Fortney is one of the country’s foremost legal ethics and attorney malpractice scholars. She has authored many books and law review articles on these and other topics. She also serves on the editorial board for two American Bar Association journals. During her impressive career, Professor Fortney has also received many awards for outstanding teaching. She comes to Texas A&M from Hofstra University Law School. She also formerly served as Interim Dean of Texas Tech University School of Law.

6. Nuno Garoupa

Nuno Garoupa is a top scholar in comparative law and law & economics. He has published dozens of articles in journals such as the Illinois Law Review and the American Law and Economics Review. He received his Ph.D. in Economics from the University of York and also holds an LL.M. from the University of London. He has a long-established research interest in the economics of law and legal institutions. Professor Garoupa currently serves as President of the Fundação Francisco Manuel dos Santos in Portugal. He formerly taught at the University of Illinois College of Law.

7. Bill Henning

Bill Henning is a preeminent scholar in commercial law. Professor Henning has served as Executive Director of the Uniform Law Commission. He is a member of the Permanent Editorial Board for the Uniform Commercial Code, the American Law Institute, and the State Department’s Advisory Council on Private International Law. He currently serves as a member of the U.S. Delegation to the United Nations Commission on International Trade Law, Working Group VI.  Professor Henning formerly taught at the University of Alabama School of Law.

8. Luz Herrera

Luz Herrera will join us from the University of California, Los Angeles School of Law. She will serve as Associate Dean for Experiential Education. A leader in clinical programs, she also specializes in civil justice and wills and trusts. A former Senior Clinical Fellow at Harvard Law School, she has been recognized by the Daily Journal as among the 100 Top Attorneys in California and by the Mexican American Bar Association with the Cruz Reynoso Community Service Award.

9. Charlotte Ku

Dr. Charlotte Ku is an expert in international law and has published numerous books and articles in the field. She has also served as acting director at the Lauterpacht Centre for International Law at the University of Cambridge, as executive director and executive vice president of the American Society of International Law, and as a chair of the Board of Directors of the Academic Council on the United Nations System. Dr. Ku is a member of the Council on Foreign Relations and is a member of the Board of Advisors, Strategic Studies Quarterly. Dr. Ku joins us from the University of Illinois College of Law, where she was a professor of law and assistant dean of graduate and international legal studies.

10. Glynn Lunney

Glynn Lunney is an expert in intellectual property law and also has a Ph.D. in economics. He specializes in patent, copyright and trademark law, unfair competition, and contracts. He has published in prestigious journals such as the Virginia Law Review and the Michigan Law Review. Professor Lunney has a special connection to Texas A&M as he attended the University as an undergraduate and received a degree in engineering. Professor Lunney formerly taught at Tulane University Law School.

11. William Magnuson

William Magnuson is a practicing attorney who focuses on mergers and acquisitions, corporate governance, and private equity. He joins us from the law firm of Graves Dougherty Hearon & Moody in Austin, Texas, and he previously worked in the mergers and acquisitions group at Sullivan and Cromwell. He has represented public and private companies in various industries involving both U.S. and cross-border transactions. He served as a Climenko Fellow and Lecturer on Law at Harvard Law School, and as a clerk to the Honorable Priscilla R. Owen of the U.S. Court of Appeals for the Fifth Circuit. While he was a student at Harvard Law School, he served as Editor-in-Chief of the Harvard International Law Journal and continues to present at the Harvard Law School Forum on Corporate Governance and Financial Regulation.

12. Jack Manhire

Dr. John T. (“Jack”) Manhire, Jr., former Chief of Legal Analysis for the IRS Office of Professional Responsibility and National Program Chair, Executive Education for the U.S. Treasury Executive Institute, is the Director of Program Development at Texas A&M University School of Law.  His prior positions include Director of Technical Analysis & Guidance (Policy and Procedure) for the IRS Taxpayer Advocate Service, Attorney-Advisor (Tax) to the IRS National Taxpayer Advocate and Division Chief, Tax Law for the U.S. Coast Guard Auxiliary National Office.  Jack’s scholarly interests primarily involve issues relating to tax compliance. His articles and essays appear in journals such as the University of Pennsylvania Law Review, Virginia Tax Review, the Iowa Law Review, and the Florida Tax Review, Journal on Policy and Complex Systems. Jack was a University Fellow (Ph.D. candidate) at Yale University where he was Editor of the Yale Journal of Law & the Humanities.

13. Fatma Marouf

Fatma Marouf, a top scholar in immigration law, refugee law and international human rights law, will create and direct our new Immigration Clinic. Her scholarship has examined issues such as the rights of mentally incompetent noncitizens, the use of restraints in removal proceedings, and the exclusion of DREAMers from the Affordable Care Act. She was also named a Bellow Scholar for her empirical research on the adjudication of immigration appeals in the federal courts. She has extensive experience representing immigrants at all levels of adjudication and has served as a consultant to the United Nations High Commissioner for Refugees. Professor Marouf joins us from University of Nevada, Las Vegas William S. Boyd School of Law, where she was co-director of the Immigration Clinic.

14. Thomas W. Mitchell

Thomas W. Mitchell is widely recognized as an expert in property law, land use, remedies and rural community development. He founded and directed the Program in Real Estate, Land Use, and Community Development, a multi-disciplinary program at the University of Wisconsin Law School where he was the Frederick W. and Vi Miller Chair in Law. He served as the primary drafter of the Uniform Partition of Heirs Property Act, which was promulgated by the National Conference of Commissioners on Uniform State Laws (commonly known as the Uniform Law Commission), endorsed by the ABA and enacted into law thus far in eight states. The Act was also selected by the Council on State Governments for its 2013 Selected State Legislation publication which characterized it as comprehensive, innovative and a model statute.

15. Angela Morrison

Angela Morrison is an expert in employment and immigration law. She was previously the Legal Director of the Nevada Immigrant Resource Project, where she conducted outreach on immigration-related issues to community partners, governmental organizations, and immigrant communities. She also worked for the U.S. Equal Employment Opportunity Commission as a trial attorney. Professor Morrison formerly taught at UNLV School of Law.

16. Srividhya Ragavan

Srividhya Ragavan is an intellectual property expert, who has published numerous books and articles in the field. Her scholarship focuses on the relationship between international trade law and intellectual property. Professor Ragavan’s work is internationally recognized, particularly in India. Professor Ragavan has been associated with the various departments of the Indian government such as the Ministry of Human Resource Development. Professor Ragavan formerly taught at the University of Oklahoma College of Law.

17. Elizabeth Trujillo

Elizabeth Trujillo is a leading scholar in international economic law, specializing in the North American Free Trade Agreement, contracts, international trade, investment, and development. Her publications, which have appeared in law reviews, books, and peer-reviewed journals such as the Journal of International Economic Law, examine the relationship between international trade and investment with domestic regulatory structures. She is currently writing a book on international trade and sustainable development with Cambridge University Press. At the University of Detroit Mercy School of Law, she founded a J.D., LLB, L.E.D. tri-lateral degree program with universities in Mexico and Canada. Trujillo was a Visiting Scholar at Harvard Law School and at the Max Planck Institute for Comparative Public Law and International Law in Germany and is an Alexander von Humboldt Foundation Research Fellow. She comes to us from Suffolk University Law School in Boston where she previously served as the director of the international law concentration and was named “Latina Trailblazer in the Law” by the Massachusetts Association of Hispanic Attorneys.

18. Saurabh Vishnubhakat

Saurabh Vishnubhakat is an expert in intellectual property and patent law. He has published articles in journals such as the Florida Law Review and the Yale Journal of Law and Technology. He previously served in the United States Patent and Trademark Office, advising the agency’s chief economist and other leadership on patent policy. Profesor Vishnubhakat was also a faculty fellow at Duke Law School, where he taught patent law and researched bioinformatics innovation as well as economic and tort-theory aspects of patent litigation.

19. Michael K. Young

Michael K. Young, President of Texas A&M University, previously served as President and tenured Professor of Law at the University of Washington and President and Distinguished Professor of Law at the University of Utah. He served as Dean and Lobingier Professor of Comparative Law and Jurisprudence at the George Washington University Law School, and he was a professor at Columbia University for more than 20 years. He also has been a visiting professor and scholar at three universities in Japan. A graduate of Harvard Law School, President Young served as a law clerk to the late Chief Justice William H. Rehnquist of the U.S. Supreme Court, and he has held a number of government positions, including Deputy Under Secretary for Economic and Agricultural Affairs and Ambassador for Trade and Environmental Affairs in the Department of State during the administration of President George H.W. Bush.

20. Peter Yu

Peter Yu is a prolific scholar and an award-winning teacher. He is the author or editor of six books and more than 100 law review articles and book chapters. He has lectured and presented in more than 25 countries on six continents. He serves as the general editor ofThe WIPO Journal published by the World Intellectual Property Organization and chairs the Committee on International Intellectual Property of the American Branch of the International Law Association. Professor Yu formerly taught at Drake University Law School.

Posted in Teaching Opportunities | Tagged: , | Leave a Comment »

Texas A&M Law Faculty Recruitment for 2017-2018

Posted by William Byrnes on August 1, 2016


TEXAS A&M UNIVERSITY SCHOOL OF LAW seeks to expand its academic program and its strong commitment to scholarship by hiring multiple exceptional faculty candidates for TAMU-Law-lockup-stack-SQUARE (1)contract, tenure-track, or tenured positions, with rank dependent on qualifications and experience.

Preference will be given to those with demonstrated outstanding scholarly achievement and strong classroom teaching skills.  Successful candidates will be expected to teach and engage in research and service.  While the law school welcomes applications in all subject areas, it particularly invites applications from:

  • Candidates who are interested in expanding and building on our innovative Intellectual Property and Technology Law Clinic (with concentrations in both trademarks and patents), or in one of our other acclaimed clinical areas, including Family Law and Benefits Clinic, Employment Mediation Clinic, Wills & Estates Clinic, Innocence Clinic, and Immigration Law Clinic; and
  • Candidates with an oil and gas law and/or energy law background, either domestic U.S. or international, who are interested in interdisciplinary research, teaching, and programmatic activities.

While the law school is primarily interested in entry-level candidates for the above positions, more experienced candidates may be considered to the extent that their qualifications respond to the law school’s needs and interests.

In addition, the law school welcomes lateral and highly experienced professionals for the following positions:

  • Candidates with experience in IP licensing and technology transfers, with relevant academic and/or professional science background, and who are interested in working and building synergies with the Texas A&M University’s College of Agricultural and Life Sciences
  • Candidates in the field of Alternative Dispute Resolution with a national or international reputation and stellar credentials in scholarship, teaching, and service, and with an interest in building our nationally ranked dispute resolution program;
  • Candidates in any field with a national or international reputation and stellar credentials in scholarship, teaching, and service;

Texas A&M University is a tier one research institution and American Association of Universities member.  The university consists of 16 colleges and schools that collectively rank among the top 20 higher education institutions nationwide in terms of research and development expenditures.

Over the past two years, Texas A&M University  has embarked on a program of investment for its School of Law that increased its entering class credentials and financial aid budgets, while shrinking the class size; attracted 19 new faculty members, including 12 prominent lateral hires; and substantially increased its career services, admissions, and student services staff.   The School of Law has also hired a senior U.S. Treasury expert.  The Texas A&M Law faculty is highly published,  already ranking #41 for article downloads among the top published 350 US and foreign  law faculties (SSRN 2016).

Texas A&M School of Law is located in the heart of downtown Fort Worth, one of the largest and fastest growing cities in the country.  The Fort Worth/Dallas area, with a total population in excess of six million people, offers a low cost of living, a strong economy, and access to world-class museums, restaurants, entertainment, and outdoor activities.

As an Equal Opportunity Employer, Texas A&M welcomes applications from a broad spectrum of qualified individuals who will enhance the rich diversity of the university’s academic community. Applicants should email a résumé and cover letter indicating research and teaching interests to Professor Gabriel Eckstein, Chair of the Faculty Appointments Committee, at appointments@law.tamu.edu.  Alternatively, résumés can be mailed to Professor Eckstein at Texas A&M University School of Law, 1515 Commerce Street, Fort Worth, Texas 76102-6509.

Posted in Teaching Opportunities | Tagged: , | 1 Comment »

Producing Leaders in the Legal Academy

Posted by William Byrnes on July 26, 2013


Excerpts from the Loyola Lawyer (Fall 2012). 

William H. Byrnes, IV is a pioneer in online education. .. 

Byrnes has an affinity for the civil law and civilian education. He notes: “The insights I received from New Orleans and the civil law allowed me to see different perspectives. At a regular common law institution, I would have never been able to do this.”

“The problem with common law (case law) is that it implies there is only one way to solve a problem,” he says. “Thus, you seem to be stuck in a pigeonhole when a judge rules on a case. But this is not so in the civil law. The civil law really highlights that there are different types of logic that can be used to approach a problem. …”

Read the article at > Loyola Lawyer Fall 2012 <

Posted in Teaching Opportunities | Tagged: , , , , , , , , | Leave a Comment »

Immigration, Tax Planning, & AML Compliance for High Net Wealth Families & Executives

Posted by William Byrnes on June 6, 2010


The course instructors will “bridge the gap” between the often complex and quite intricate realm of international tax, estate planning, and immigration law. There is an obvious “nexus” between working professional immigrants, “high net worth immigrants,” and their financial dealings as to taxation and estate planning.  The course will first provide a survey of the foundational principles of U.S. international tax and estate planning.  The course will then provide a survey of relevant immigration visa categories, their status requirements, and “triggers” that have international tax and/or estate planning consequences.  Then the course will apply the legal principles with US case scenarios in order to establish a greater understanding between the “nexus” of international tax and immigration laws.

Next the instructors will lecture on the international movement of high net wealth executives and families: tax and immigration issues and strategies.  Finally the instructors will analyze the often overlooked overlap amongst financial reporting requirements, with a particular emphasis on the Patriot Act and related requirements.

Instructors: Prof. Fred Ongcapin is an Adjudications Officer (Policy) for the Policy and Regulation Management Division, Citizenship and Immigration Services, U.S. Department of Homeland Security, Headquarters Office, Washington D.C. In his current position he has authored and led to the publishing of numerous national policy guidance memos and formal regulations as to immigration law for the U.S. Department of Homeland Security. He also provides regular statutory and policy guidance concerning immigration policy for Citizenship and Immigration Services field offices throughout the country due to his subject matter expertise in immigration law. On several occasions, Fred has represented Citizenship and Immigration Services before senior policy level liaison meetings with the U.S. Department of State, U.S. Department of Justice, and certain Congressional Committees on Immigration.

Prof. Marshall Langer, the globally renown international tax author, lecturer and practitioner. Famed for Langer’s Practical International Tax Planning and for Rhoades & Langer U.S. International Tax and Treaties. Prof. Langer retired Of Counsel at the firm of Shutts & Bowen, London, England, and Miami, Florida.

Prof. William Byrnes has been an author and editor of 10 books and treatises and 17 chapters for Lexis-Nexis, Wolters Kluwer, Thomson-Reuters, Oxford University Press, Edward Elgar, and Wilmington. He is currently working on several Concept Maps for Lexis-Nexis Tax Law Center. This year he takes over as the author of National Underwriters’ Advanced Underwriting Service – the dominant information service in the insurance/financial planning industry with tens of thousands of subscribers.

In professional practice William Byrnes was a senior manager, then associate director of international tax for Coopers and Lybrand which subsequently amalgamated into PricewaterhouseCoopers, practicing in Africa, Europe, Asia, and the Caribbean. He has been commissioned and consulted by a number of governments on their tax and fiscal policy from policy formation to regime impact.

Delivery: 14 hours of live lecture and case studies via WIMBA web-conferencing – requires no download and works on PC/Mac.

Dates:  June 8, 15, 22 (Tues) 9pm-10pm (Eastern); June 29 (Tues) 9pm – midnight (Eastern); July 22 & 29 (Thurs) 10am-11am (Eastern); Aug. 5, 12, 19, 26 (Thurs) 9pm – 10pm (Eastern); Sept. 2 (Thurs) 9pm – 11pm (Eastern)

Recordings: all lectures are made available within 1 hour after class – on-demand video streaming and MP4 download until September 5th.

Contact: Prof. William Byrnes, Associate Dean – wbyrnes@tjsl.edu +1 (619) 297-9700 x 6955 for a registration form. Payments are only made by credit card to Thomas Jefferson School of Law. The fee is $49 per lecture hour ($686 for 14 hours) and includes electronic course materials.

Posted in Courses, Teaching Opportunities, Uncategorized | Tagged: , , , , , , , , , , , , , , , | Leave a Comment »

Certified International Tax Analyst

Posted by William Byrnes on May 14, 2010


Professional Designation: American Academy of Financial Management

Exam preparation: International Tax Planning & Risk Management course

Topics: Treaty Structures, Transfer Pricing, Risk Score Cards, Offshore Strategies and Compliance amongst others – taught via case studies

Delivery: 40 hours of live lecture and case studies – audio headsets for web conferencing

Start: May 24 (Monday) – end August 13 (Friday)

When: New York 11am – 12:30 pm (Eastern Time)

Recordings: all lectures are made available within 1 hour on-demand

Contact: Prof. William Byrnes, Associate Dean – wbyrnes@tjsl.edu   +1 (619) 297-9700 x 6955

Materials: tuition includes full Westlaw, Lexis, CCH, IBFD, Checkpoint, Orbitax and 20 other professional databases

Accreditation: applies toward the Legum Magister (LL.M.), Juris Scientiae Magister (J.S.M),  Scientiae Juridicae  Doctor (JSD) of Thomas Jefferson School of Law (San Diego)

Posted in Courses, Teaching Opportunities, Uncategorized | Tagged: , , , , , , , , , , , , , | Leave a Comment »

International Estate Planning & Immigration (summer course)

Posted by William Byrnes on May 2, 2010


Topics: Executive Compensation, High Net Wealth Families, Immigration, Estate Planning strategies and compliance

Delivery: 36 hours of live lecture and discussions – audio headsets required (online)

Start: May 28 (Friday) – end August 6 (Friday) – 11 weeks

When: most lectures’ times are weekdays at New York 11am / London 4pm / Paris 5pm / Dubai 7pm / Mumbai 8:30pm / Hong Kong 11pm

Recordings: all lectures are made available within 24 hours on-demand until August 27  

Instructors include: Richard Duke, Marshall Langer, Alfred Ongcapin, and others

Contact: Prof. William Byrnes, Associate Dean – wbyrnes@tjsl.edu to enroll

Enrollment: either as continuing education or as graduate program credit (graduate program credit includes full Westlaw, Lexis, CCH, IBFD, Checkpoint, Orbitax and 20 other professional databases)

Certification: applies toward the CTEP professional designation of the American Academy of Financial Management as disclosed for FINRA.

Accreditation: applies toward the Legum Magister, Juris Scientiae Magister, Scientiae Juridicae Doctor of Thomas Jefferson School of Law (San Diego) as disclosed for the American Bar Association.

Posted in Courses, Teaching Opportunities | Tagged: , , , , , | 2 Comments »

Certifications starting Jan 18

Posted by William Byrnes on November 30, 2009


  1. ® CAM Chartered Asset Manager – Certification Course – ITX 604 International Financial Services with Expert Speaker – Dr. George Salis (Vertex)
  2. ® RFS Registered Financial Specialist Course – ITX 605 International Anti-Avoidance Legislation & Jurisprudence with Expert Speaker – Kithsri DeSilva (New Zealand Revenue)
  3. ® CITA Certified International Tax Analyst Course – ITX 608 European Union Taxation 3
  4. ® CWM Chartered Wealth Manager – ITX 613 Advanced Wealth Management – With Expert Speaker – George Mentz, JD, MBA, CWM (Chair, American Academy ® )
  5. ® CCA Chartered Compliance Analyst – Certification Course – ITX 616 Anti Money- Laundering and Compliance 2 – Expert Speaker – Dr. Robert J. Munro
  6. ® CAMC Certified Anti Money Laundering Consultant – Course – ITX 618 Financial Crimes & Security lead instructor Phillips Gay (CEO, National Assoc. Bank Security)
  7. ® CITA Certification International Tax – ITX 626 Advanced Income Tax (US) Expert Speaker – Robert Bloink, Esq. (prev. 7 years IRS Counsel)
  8. ® CAPA Certified Asset Protection Analyst Course – ITX 627 Civil Tax Procedure (US) Expert Speaker – Larry Fedro, Esq (prev. 37 years IRS Appeals Manager)
  9. ® CITA Certified International Tax Analyst Course – ITX 628 Corporation Tax (US) Expert Speaker – Hannah Bible J.D., LL.M.
  10. ® CTEP Chartered Trust and Estate Planner Certification – ITX 630 Estate & Gift (US) lead instructor Richard Duke, J.D., LL.M.
  11. ® CBA Chartered Bankruptcy Analyst Certification – ITX 638 Bankruptcy Procedure
  12. ® CBA Chartered Bankruptcy Analyst Certification – ITX 641 Bankruptcy Taxation, Accounting and Financial Reporting
  13. ® CIB Chartered International Banker – ITX 642 Law of Banking and Financial Institutions – Certified International Banker Programme
  14. ® CPM Chartered Portfolio Manager – ITX 643 Equity Investments and Strategies lead instructor Stephen Polak, MSA, CPA/PFS, CFE, CFF (25 years IRS LMSB)
  15. ® CLA Chartered Loan Analyst – ITX 644 Loan Workouts, Debt Collection and Foreclosure
  16. ® AAPM – CPC Certified Project Consultant – ITX PM – Contingent upon demand/enrollment – Experts C. Thong & Mentz. Contracts & Scope

Collaboration each course is 42 lecture hours  webcam-online for with showing and sharing of applications – recorded for on-demand viewingGlobal network built amongst students, faculty, and returning alumni.

Knowledge & Efficiency Stand out from peers with full access and training on the industry tax and financial services databases, Westlaw and Lexis, CCH, Checkpoint, IBFD, Tax Analysts, BNA, Westlaw Business, Westlaw China, Complinet, and Butterworths, amongst the others.

Technology Confidence with planning and compliance software such as Orbitax, CCH compliance, Compliance Resource Network, and tax risk management enterprise systems e.g. Vertex.

Posted in Courses, Teaching Opportunities | Tagged: , , , , , , | Leave a Comment »