What if I didn’t make any money last year or I was on a reduced income? It doesn’t matter. There is no minimum income threshold you need to pass to qualify. However, if you did not file an income tax return for the 2018 or 2019 tax year, you’ll need to provide your information at the following link so the IRS knows where to send your stimulus money:
I heard that if I make too much money, I won’t receive a check? On the other end of the spectrum, there are income limits based on your tax filing status. If you are single and made more than $75k, married and earned more than $150k, or a head of household with more than $112.5k in adjusted gross income, your stimulus check amount will start to phase-out, and many above these incomes will not receive anything.
My income is under the threshold in 2018 but over in 2019. What are my options? In this case, you can wait to file your 2019 return and qualify to receive the check based on your 2018 tax return. This is easy to do this year given the automatic extensions granted for federal income tax returns.
In 2020, my income is going to be higher than in 2019 and put me above the thresholds. Will I have to pay back my stimulus check? No, there is no claw-back provision in the law, so you won’t have to pay it back.
Is my check taxable? No, it is not taxable income.
I didn’t need to file a tax return in 2018 or 2019 because my only source of income is Social Security Disability Income (SSDI) and my income was limited; do I have to file a return now to get a check? SSDI recipients don’t need to file a return or take additional action. Their checks will be direct deposited or sent via mail – the same way they normally receive their benefits.
I have a child in college who I claim as a dependent. Will either of us get a check? If your child is 18 years or older at the end of the tax year, you aren’t eligible for the $500 check due to his age – even if you claim him as a dependent. Your child likewise won’t get his own check since you claim him as a dependent – even if he works. There is a proposal to change this, but nothing firm currently.
What about a senior parent whom I claim as a dependent? The same rules as above apply, so no. In order to get the $500 check per dependent, the person must both qualify as a dependent and meet the age requirement. Similarly, the senior parent cannot get his own check since you are claiming him as a dependent.
We had a child in 2020. Will I receive a check for this child? Most likely not since the IRS would have no record of your new qualifying dependent based on your 2019 return.
How soon will I receive my check? The government is planning on processing and sending out checks as soon as possible. Based on what the U.S. Treasury has said, as soon as possible means starting to process taxpayer information in April. How soon you’ll receive your money after this depends on whether you’ve set up direct deposit with the government in the current or previous year tax filings. For taxpayers who don’t have direct deposit set up, go here to input your information so the IRS knows where to send your stimulus money:
I heard I can get my stimulus check faster if I pay to have it processed. Is this true? No, and beware because this is a scam. There is no legitimate way to skip to the head of the line.
What happens if I owe the IRS back taxes? The stimulus checks are generally exempt from seizure for existing tax debts. This includes if you are on an installment payment plan to settle a tax bill. The one exception to this possibly could be for child support in arrears.
IRS Source for Non-Filer/Direct Deposit Information:
Answers to Common Questions About the Coronavirus Stimulus Checks
April 14, 2020 · Blog, Guest Post of the Month
⏱ 5 min read
So many checks and even more questions! There is a lot of confusion out there over the details surrounding the coronavirus stimulus checks, so below we’ve compiled a list of frequently asked questions and answers.
How much will the check be for? Each adult will receive $1,200; if you filed as married jointly, you’ll get $2,400; with an extra $500 for each qualifying child.
What if I didn’t make any money last year or I was on a reduced income? It doesn’t matter. There is no minimum income threshold you need to pass to qualify. However, if you did not file an income tax return for the 2018 or 2019 tax year, you’ll need to provide your information at the following link so the IRS knows where to send your stimulus money:
I heard that if I make too much money, I won’t receive a check? On the other end of the spectrum, there are income limits based on your tax filing status. If you are single and made more than $75k, married and earned more than $150k, or a head of household with more than $112.5k in adjusted gross income, your stimulus check amount will start to phase-out, and many above these incomes will not receive anything.
My income is under the threshold in 2018 but over in 2019. What are my options? In this case, you can wait to file your 2019 return and qualify to receive the check based on your 2018 tax return. This is easy to do this year given the automatic extensions granted for federal income tax returns.
In 2020, my income is going to be higher than in 2019 and put me above the thresholds. Will I have to pay back my stimulus check? No, there is no claw-back provision in the law, so you won’t have to pay it back.
Is my check taxable? No, it is not taxable income.
I didn’t need to file a tax return in 2018 or 2019 because my only source of income is Social Security Disability Income (SSDI) and my income was limited; do I have to file a return now to get a check? SSDI recipients don’t need to file a return or take additional action. Their checks will be direct deposited or sent via mail – the same way they normally receive their benefits.
I have a child in college who I claim as a dependent. Will either of us get a check? If your child is 18 years or older at the end of the tax year, you aren’t eligible for the $500 check due to his age – even if you claim him as a dependent. Your child likewise won’t get his own check since you claim him as a dependent – even if he works. There is a proposal to change this, but nothing firm currently.
What about a senior parent whom I claim as a dependent? The same rules as above apply, so no. In order to get the $500 check per dependent, the person must both qualify as a dependent and meet the age requirement. Similarly, the senior parent cannot get his own check since you are claiming him as a dependent.
We had a child in 2020. Will I receive a check for this child? Most likely not since the IRS would have no record of your new qualifying dependent based on your 2019 return.
How soon will I receive my check? The government is planning on processing and sending out checks as soon as possible. Based on what the U.S. Treasury has said, as soon as possible means starting to process taxpayer information in April. How soon you’ll receive your money after this depends on whether you’ve set up direct deposit with the government in the current or previous year tax filings. For taxpayers who don’t have direct deposit set up, go here to input your information so the IRS knows where to send your stimulus money:
I heard I can get my stimulus check faster if I pay to have it processed. Is this true? No, and beware because this is a scam. There is no legitimate way to skip to the head of the line.
What happens if I owe the IRS back taxes? The stimulus checks are generally exempt from seizure for existing tax debts. This includes if you are on an installment payment plan to settle a tax bill. The one exception to this possibly could be for child support in arrears.
IRS Source for Non-Filer/Direct Deposit Information:
These articles are intended to provide general resources for the tax and accounting needs of small businesses and individuals. Service2Client LLC is the author, but is not engaged in rendering specific legal, accounting, financial or professional advice. Service2Client LLC makes no representation that the recommendations of Service2Client LLC will achieve any result. The NSAD has not reviewed any of the Service2Client LLC content. Readers are encouraged to contact a professional regarding the topics in these articles. The images linked to these articles are protected by copyright and should not be copied for any reason.
These articles are intended to provide general resources for the tax and accounting needs of small businesses and individuals. Service2Client LLC is the author, but is not engaged in rendering specific legal, accounting, financial or professional advice. Service2Client LLC makes no representation that the recommendations of Service2Client LLC will achieve any result. The NSAD has not reviewed any of the Service2Client LLC content. Readers are encouraged to contact a professional regarding the topics in these articles. The images linked to these articles are protected by copyright and should not be copied for any reason.
These articles are intended to provide general resources for the tax and accounting needs of small businesses and individuals. Service2Client LLC is the author, but is not engaged in rendering specific legal, accounting, financial or professional advice. Service2Client LLC makes no representation that the recommendations of Service2Client LLC will achieve any result. The NSAD has not reviewed any of the Service2Client LLC content. Readers are encouraged to contact a professional regarding the topics in these articles. The images linked to these articles are protected by copyright and should not be copied for any reason.
See if you can downgrade. For instance, consider getting a cheaper phone, cable or internet plan.
Set up a restrictive budget. When it comes to discretionary spending, think about using a pre-paid card. You can reload this weekly. If seeing the green stuff actually leave your wallet helps you cut back, then a cash-only system might be a good solution.
Try to find extra work. While this situation is causing furloughs in some industries, it might create jobs in others. For instance, Amazon is said to have hired 100,000 new employees. Research other companies that specialize in deliveries. Since everyone is homebound, this could pan out well — if you like this kind of work. If you do, remember your hand sanitizer, gloves and mask. If you don’t, scour the job boards in your area. You might be surprised at what you find.
Solutions for People Over 59
There is an upside to aging: you can make withdrawals from your IRA or 401(k) if things get really rough. However, Beasley suggests that you withdraw funds in small amounts. If you’re under 59 and really have no other alternative, you can withdraw from your retirement. But know that there will be penalties and taxes. However, in times like this, sometimes you’ve got to do what you’ve got to do.
Avoid High-Cost Credit Cards
While these modern conveniences can be lifesavers, the downside is high-interest rates. Apply for cards with lower rates; or even better, find those that offer balance transfers at zero percent for a limited time.
Disregard the Goal
Many financial experts say: keep your eyes on the prize – build your nest egg. But if you’re just getting started, it might feel overwhelming. Or, if you’re in the midst of a world crisis like we are now, it can feel doubly overwhelming. Instead, focus on saving a little at a time. Baby steps. Even having a small amount of money set aside can help in times of need, like buying groceries during a quarantine.
Ask for Help
If you’re really feeling the pinch, reach out to your landlord, mortgage lender, utility provider, credit card companies or anyone else you owe. In Seattle, the public utility companies are promising they won’t shut off services during this pandemic. The same might be true for your community. But the point here is this: make the call. Send the email. Propose a payment plan. It’s reasonable to assume that most people have a heart and don’t enjoy adding financial stress to the already difficult situation we’re in.
If you can’t apply any of these tips your present circumstances, don’t worry. Be well and stay safe. Perhaps when this passes, you might look back at these ideas and see which works best for you. Remember, we’re all in this together.
The effect of the coronavirus on our lives is unprecedented. While we’re all sheltering in place while trying to manage our daily tasks, it’s undoubtedly taking a toll on us mentally, physically and financially. Here are some tips to help you weather this storm of economic uncertainty.
Get Started on Being Liquid
Experts suggest having three to six months of savings on hand. However, this might not be realistic for some. Don’t despair: start saving now. If your employer pays you via direct deposit, ask if they’ll deposit a percentage into your savings. If that’s not an option, have your bank withdraw a portion and deposit into your savings on payday. This way, putting aside money for a crisis will be part of your routine. Further, a good rule of thumb is to budget 50 percent of your income to essentials like housing and utilities, 30 percent toward non-essentials and 20 percent toward financial goals like savings and paying down debt. You can do this!
Analyze Your Expenses
Perhaps setting aside a small amount of money just won’t work for you. Mariel Beasley, co-founder of the Common Cents Lab at Duke University, an organization that aims to improve the financial well-being of low- to moderate-income Americans, suggests taking a hard look at your expenses.
See if you can downgrade. For instance, consider getting a cheaper phone, cable or internet plan.
Set up a restrictive budget. When it comes to discretionary spending, think about using a pre-paid card. You can reload this weekly. If seeing the green stuff actually leave your wallet helps you cut back, then a cash-only system might be a good solution.
Try to find extra work. While this situation is causing furloughs in some industries, it might create jobs in others. For instance, Amazon is said to have hired 100,000 new employees. Research other companies that specialize in deliveries. Since everyone is homebound, this could pan out well — if you like this kind of work. If you do, remember your hand sanitizer, gloves and mask. If you don’t, scour the job boards in your area. You might be surprised at what you find.
Solutions for People Over 59
There is an upside to aging: you can make withdrawals from your IRA or 401(k) if things get really rough. However, Beasley suggests that you withdraw funds in small amounts. If you’re under 59 and really have no other alternative, you can withdraw from your retirement. But know that there will be penalties and taxes. However, in times like this, sometimes you’ve got to do what you’ve got to do.
Avoid High-Cost Credit Cards
While these modern conveniences can be lifesavers, the downside is high-interest rates. Apply for cards with lower rates; or even better, find those that offer balance transfers at zero percent for a limited time.
Disregard the Goal
Many financial experts say: keep your eyes on the prize – build your nest egg. But if you’re just getting started, it might feel overwhelming. Or, if you’re in the midst of a world crisis like we are now, it can feel doubly overwhelming. Instead, focus on saving a little at a time. Baby steps. Even having a small amount of money set aside can help in times of need, like buying groceries during a quarantine.
Ask for Help
If you’re really feeling the pinch, reach out to your landlord, mortgage lender, utility provider, credit card companies or anyone else you owe. In Seattle, the public utility companies are promising they won’t shut off services during this pandemic. The same might be true for your community. But the point here is this: make the call. Send the email. Propose a payment plan. It’s reasonable to assume that most people have a heart and don’t enjoy adding financial stress to the already difficult situation we’re in.
If you can’t apply any of these tips your present circumstances, don’t worry. Be well and stay safe. Perhaps when this passes, you might look back at these ideas and see which works best for you. Remember, we’re all in this together.
These articles are intended to provide general resources for the tax and accounting needs of small businesses and individuals. Service2Client LLC is the author, but is not engaged in rendering specific legal, accounting, financial or professional advice. Service2Client LLC makes no representation that the recommendations of Service2Client LLC will achieve any result. The NSAD has not reviewed any of the Service2Client LLC content. Readers are encouraged to contact a professional regarding the topics in these articles. The images linked to these articles are protected by copyright and should not be copied for any reason.
These articles are intended to provide general resources for the tax and accounting needs of small businesses and individuals. Service2Client LLC is the author, but is not engaged in rendering specific legal, accounting, financial or professional advice. Service2Client LLC makes no representation that the recommendations of Service2Client LLC will achieve any result. The NSAD has not reviewed any of the Service2Client LLC content. Readers are encouraged to contact a professional regarding the topics in these articles. The images linked to these articles are protected by copyright and should not be copied for any reason.
Unemployment benefits still vary by state, but generally the bill aims to compensate for the average worker’s paycheck by providing extra payments to cover the gap between traditional state unemployment and actual wages
Eligible workers can get as much as $600 per week in addition to their state benefit; this includes self-employed and part-time workers
States are free to pay the whole amount at once or send the top-up portion separately
How Long Will It Last?
The bill provides an additional 13 weeks on top of whatever each state already provides; however, unemployment benefits cannot last more than 39 weeks total
Those already receiving unemployment benefits are still eligible for the 13-week benefit extension as well as the $600 weekly benefit top-up
The incremental $600 payment is only good for up to four months, through the end of July
Other Considerations
Coverage also extends to those who can’t work because they are required to self-quarantine and people unable to travel to work because of imposed quarantine restrictions
If the main household earner dies as result of the coronavirus, the survivor is eligible for their unemployment benefit
People who can work from home or are already receiving paid sick or family leave are not eligible
Student Loans
For six months (April 2020 to September 2020) there is an automatic suspension of student loan payments for loans held by the federal government (private loans excluded)
You may choose to keep paying down the principal if you desire
Retirement Account Rule Changes
For 2020, the minimum distribution requirements on IRAs, 401(k), 403(b) plans, etc. are suspended
This is not applicable to pensions
Up to $100k may be withdrawn early without being subject to the typical 10 percent early withdrawal penalty; and income taxes owed on withdrawals may be spread over three years from the date of distribution
To qualify for these exemptions, you need to prove the need was related to the COVID-19 outbreak, which includes if you, your spouse or a dependent tested positive for the virus or if you suffered adverse economic costs due to the COVID-19 crisis
Loan limits on workplace retirement plans (401k, etc.) are doubled, allowing participants to take loans of as much as $100k if they can prove they’ve been affected by the pandemic
Charitable Contributions
The bill creates a new charitable deduction of up to $300 available for those who can’t itemize their deductions for donations to qualified charities
The limit on charitable deductions (those that are itemized) are increased, allowing donors to deduct up to 100 percent of donations against 2020 AGI. For example, if you have $1.3 million in income, you can donate $1.3 million and deduct the entire amount
Only cash gifts to public charities qualify; you cannot donate stocks or gift via private foundations to be eligible
Miscellaneous Provisions: Renter’s Relief
The law puts a temporary 120-day nationwide stop to evictions if the landlord has a mortgage from a governmental agency, such as Fannie Mae, Freddie Mac and others. Additionally, landlords are not allowed to charge penalties for delinquencies during this period.
Business Provisions
Charitable Deductions
The 10 percent limitation on charitable donations is increased to 25 percent of taxable income
Qualified Property Improvements
Businesses will have the option to write off costs that are typically only depreciable over a 30-year period, especially businesses in the hospitality industry
Small Business Administration (SBA) Loans
Small businesses and non-profits that have 500 employees (full- and part-time) or fewer are eligible to receive SBA loans of up to $10 million
The loans may be used to cover the cost of payroll, paid leave, group health benefits, mortgage and rent payments, utilities and interest on other debts
No collateral or personal guarantees are required
Employee Retention Credit
Employers are eligible for a payroll tax credit of up to 50 percent of wages paid during the COVID-19 crisis, which is defined as March 13, 2020, through the end of the year, up to a maximum credit of $5,000 per employee
The credit is limited to employers whose operations have been suspended due to the virus outbreak or whose gross receipts have fallen by more than 50 percent compared to the same quarter in the prior year
Payroll Tax Deferral
Employers can defer their 6.2 percent portion of the FICA tax (Social Security portion only), delaying payment over two years with 50 percent due in 2021 and the other 50 percent due by 2022.
Net Operating Loss (NOL) Changes
The Tax Cuts and Jobs Act disallowed the carryback of NOL completely; and before this in 2018, only a two-year carryback was allowed. This bill allows a five-year carryback for losses from 2018, 2019 and 2020; and taxpayers can amend prior year’s returns as well.
The 80 percent limit on NOLs for these same years is removed, allowing a 100 percent reduction in taxable income.
Business Interest Expense Deductions
Business interest that falls under Section 163(j) gets an increased deduction limit from 30 percent to 50 percent of taxable income for 2019 and 2020.
2019 taxable income can be used to calculate the interest limitation for 2020 if it’s more favorable
The above is not applicable to partnerships
CARES Act – Coronavirus Aid, Relief, and Economic Security Act
April 1, 2020 · Blog, General Business News
⏱ 7 min read
U.S. Government Provides Relief to Individuals, Businesses in Midst of COVID-19 Crisis
On March 27, President Donald Trump signed into law a historic $2 trillion stimulus package designed to provide economic relief to individuals and businesses affected by the coronavirus pandemic.
Our aim in this alert is to give a brief overview of both the tax and non-tax provisions of the government’s new stimulus legislation, including what type of assistance is available for individuals and businesses, how to apply for it, and what to do if you become unemployed. The summary is divided into two sections, one for individuals and one for businesses.
Individual Provisions
Stimulus Payments: Amounts and Eligibility
Most adults will receive $1,200; each qualifying child under 16 years old will receive $500.
The amount you receive is based on your tax filing status and reported adjusted gross income (AGI).
Single filers with an AGI of $75k or less will receive the full $1,200; with a full phase-out at $99k
Married filers with an AGI of $150k or less will receive the full $2,400; with a full phase-out at $198k
Heads of households with an AGI of $112.5k or less will receive the full $1,200
Having qualifying children will increase the phase-out threshold slightly for all groups
Those claimed as a dependent by another taxpayer will not receive any stimulus money
Recipients need to have a legitimate Social Security number to receive payment, except for military members
Currently there is only one stimulus payment scheduled; however, there has been discussion of additional future payments
Proof of Income
If prepared, your 2019 tax return is the basis of your eligibility; if not, use your return from 2018
If you still have not filed for 2018, you can use a 2019 statement from the Social Security administration as proof of income to qualify
Applying for the Payment and Receipt
If the IRS has your bank information from prior tax filings, then you don’t need to do anything. The money will simply be direct deposited into your account based on already filed income tax information
Most people should expect to receive the money approximately three weeks from the bill’s passage date
Other Considerations
Unemployed persons are eligible to receive payments
You will not need to pay income tax on these payments
Generally, this payment is exempt from all forms of wage garnishment; however, not in all cases for child support garnishments
Unemployment Benefits: Who is Covered?
The bill expands eligibility for unemployment benefits, including part-time and self-employed workers
Self-employed persons are newly eligible for unemployment benefits and their benefit is calculated based on previous income using a formula from the Disaster Unemployment Assistance program
Part-time worker benefits are state dependent
Amount of the Benefit
Unemployment benefits still vary by state, but generally the bill aims to compensate for the average worker’s paycheck by providing extra payments to cover the gap between traditional state unemployment and actual wages
Eligible workers can get as much as $600 per week in addition to their state benefit; this includes self-employed and part-time workers
States are free to pay the whole amount at once or send the top-up portion separately
How Long Will It Last?
The bill provides an additional 13 weeks on top of whatever each state already provides; however, unemployment benefits cannot last more than 39 weeks total
Those already receiving unemployment benefits are still eligible for the 13-week benefit extension as well as the $600 weekly benefit top-up
The incremental $600 payment is only good for up to four months, through the end of July
Other Considerations
Coverage also extends to those who can’t work because they are required to self-quarantine and people unable to travel to work because of imposed quarantine restrictions
If the main household earner dies as result of the coronavirus, the survivor is eligible for their unemployment benefit
People who can work from home or are already receiving paid sick or family leave are not eligible
Student Loans
For six months (April 2020 to September 2020) there is an automatic suspension of student loan payments for loans held by the federal government (private loans excluded)
You may choose to keep paying down the principal if you desire
Retirement Account Rule Changes
For 2020, the minimum distribution requirements on IRAs, 401(k), 403(b) plans, etc. are suspended
This is not applicable to pensions
Up to $100k may be withdrawn early without being subject to the typical 10 percent early withdrawal penalty; and income taxes owed on withdrawals may be spread over three years from the date of distribution
To qualify for these exemptions, you need to prove the need was related to the COVID-19 outbreak, which includes if you, your spouse or a dependent tested positive for the virus or if you suffered adverse economic costs due to the COVID-19 crisis
Loan limits on workplace retirement plans (401k, etc.) are doubled, allowing participants to take loans of as much as $100k if they can prove they’ve been affected by the pandemic
Charitable Contributions
The bill creates a new charitable deduction of up to $300 available for those who can’t itemize their deductions for donations to qualified charities
The limit on charitable deductions (those that are itemized) are increased, allowing donors to deduct up to 100 percent of donations against 2020 AGI. For example, if you have $1.3 million in income, you can donate $1.3 million and deduct the entire amount
Only cash gifts to public charities qualify; you cannot donate stocks or gift via private foundations to be eligible
Miscellaneous Provisions: Renter’s Relief
The law puts a temporary 120-day nationwide stop to evictions if the landlord has a mortgage from a governmental agency, such as Fannie Mae, Freddie Mac and others. Additionally, landlords are not allowed to charge penalties for delinquencies during this period.
Business Provisions
Charitable Deductions
The 10 percent limitation on charitable donations is increased to 25 percent of taxable income
Qualified Property Improvements
Businesses will have the option to write off costs that are typically only depreciable over a 30-year period, especially businesses in the hospitality industry
Small Business Administration (SBA) Loans
Small businesses and non-profits that have 500 employees (full- and part-time) or fewer are eligible to receive SBA loans of up to $10 million
The loans may be used to cover the cost of payroll, paid leave, group health benefits, mortgage and rent payments, utilities and interest on other debts
No collateral or personal guarantees are required
Employee Retention Credit
Employers are eligible for a payroll tax credit of up to 50 percent of wages paid during the COVID-19 crisis, which is defined as March 13, 2020, through the end of the year, up to a maximum credit of $5,000 per employee
The credit is limited to employers whose operations have been suspended due to the virus outbreak or whose gross receipts have fallen by more than 50 percent compared to the same quarter in the prior year
Payroll Tax Deferral
Employers can defer their 6.2 percent portion of the FICA tax (Social Security portion only), delaying payment over two years with 50 percent due in 2021 and the other 50 percent due by 2022.
Net Operating Loss (NOL) Changes
The Tax Cuts and Jobs Act disallowed the carryback of NOL completely; and before this in 2018, only a two-year carryback was allowed. This bill allows a five-year carryback for losses from 2018, 2019 and 2020; and taxpayers can amend prior year’s returns as well.
The 80 percent limit on NOLs for these same years is removed, allowing a 100 percent reduction in taxable income.
Business Interest Expense Deductions
Business interest that falls under Section 163(j) gets an increased deduction limit from 30 percent to 50 percent of taxable income for 2019 and 2020.
2019 taxable income can be used to calculate the interest limitation for 2020 if it’s more favorable
The above is not applicable to partnerships
Disclaimer
These articles are intended to provide general resources for the tax and accounting needs of small businesses and individuals. Service2Client LLC is the author, but is not engaged in rendering specific legal, accounting, financial or professional advice. Service2Client LLC makes no representation that the recommendations of Service2Client LLC will achieve any result. The NSAD has not reviewed any of the Service2Client LLC content. Readers are encouraged to contact a professional regarding the topics in these articles. The images linked to these articles are protected by copyright and should not be copied for any reason.
These articles are intended to provide general resources for the tax and accounting needs of small businesses and individuals. Service2Client LLC is the author, but is not engaged in rendering specific legal, accounting, financial or professional advice. Service2Client LLC makes no representation that the recommendations of Service2Client LLC will achieve any result. The NSAD has not reviewed any of the Service2Client LLC content. Readers are encouraged to contact a professional regarding the topics in these articles. The images linked to these articles are protected by copyright and should not be copied for any reason.
