Moderator 1: So, Michael, let me ask you a couple questions on this before we move on because this is, let’s get down to where the rubber meets the road. You mentioned a little pizza place, but if I’m doing an Internet business, could that be any, I could do business in any state?
Moderator 1: That might be a good candidate.
Michael:Absolutely. Stock trading is another one, all the trades are happening over the Internet. You’re not advertising, you’re not promoting your business, and, like I said before, touching concerning citizens of a particular state. And I really want you, if you are touching concerning citizens of a particular state, it’s a benefit to be filed in that state. And the reason is because when you file to do business in a state or you file the entity in that state, you gain protections from that state. And so it’s important to be able to use the courts in that state and not be considered an outlaw by the state in which you’re doing business.
Moderator 1: Wonderful, thank you.
Michael:Sure. All right, let’s get into the protecting your entity. In order to do that, let’s lay some foundation. The business or the corporate veil is basically an imaginary separation between you and the business. It is where the business veil protects the owners.
Now why do we have this? It’s encouraged people to go ahead and start business. If you were to be 100 percent liable for anything that went wrong and there was so much risk with starting a business, not many people would start businesses.
In fact this goes back to the trading days where they would do ship and send them across and do the trade routes. And so they wanted to make sure that if they did set up a business, that the owners would be protected, therefore to promote people doing business.
One of the objects of me is, or as an attorney, is to pierce that veil and to break through that business and get into the assets of the person and the business. That’s the first thing I want to do, is I want to be able to, I’m not satisfied in just suing for the assets of the corporation or the LLC, I want to pierce through and get into the actual assets of the individual also. And so what we want to do is make sure there’s a separation between the business.
Here’s a couple pointers that we’re going to get into. We want to designate the capacity that you are acting on behalf of the business and you’re not acting on behalf of yourself. We want to designate the agency, is what I would call it. And so you’re not held liable for the debts and obligations of the entity.
Here’s some of the situations where I’ve seen veil-piercing, failure to keep entity records up to date. One of the things that Anderson does is we have a couple different programs. We’ve got our Corporate Concierge where it doesn’t matter where the business is formed, we actually do your minutes and resolutions for you.
Why did we form this program? It’s because our clients get busy. They’re job is to make money, our job is to take care of their business for them. So we’ll go ahead and call you, we have a whole site that you can just fill out a questionnaire and we’ll draft your minutes and resolutions for you. So that’s in response to when we’ve seen clients failing to keep their records up to date, failing to issue stock is another one.
Failing to hold the meetings, I’m going to interject this really quickly that I’ve heard a lot of times that LLC’s don’t need to have meetings. It’s kind of the lazy man’s corporation. And as an attorney and as a litigation attorney, I don’t believe that at all. If you haven’t held meetings and you haven’t done any formalities with the corporation or for the LLC, they’re going to pierce right through it.
I see this a lot, commingling assets, spending business dollars on personal expenses. I see this probably four times a year and I’ve always made jokes about when I speak, I’ll be standing in line at the grocery store and, not that I’m too nosy, but I do notice things. And I’ll see people paying for personal items for groceries with a business credit card and these aren’t business expenses. And basically if you do that you’re disrespecting the corporate veil, you’re disrespecting the separateness of the entity and yourself.
And so we really want to make sure that we, if it’s a business expense, use a business card or at least get a reimbursement for it. If it’s a personal expense, you use your personal cash in your personal account. You could take a withdraw from the account and then spend it personally but never ever use business funds for personal use.
This is something that I used to do, is if I thought this had happened a lot, I’d get a forensic accountant to go back through their financials and point out instances where they spent business dollars on personal use. It’s amazing what a forensic accountant can put together. I could paint the picture, they’re very expensive but it’s well worth to be able to show that there wasn’t a separateness between the business and the personal.
And failing to deal at arm’s length, not charging interest rates for loans to the shareholders, everything is done at arm’s length when you have your business. Now the last one I pretty much don’t care if they pierce because of a sham or a fraud, I think they should be able to pierce through it. I have no respect for people who perpetrate a fraud or a sham, so I’m okay with that.
You still need insurance, that’s something that’ doesn’t go away. In the course of business, businesses get insurance and so we don’t want to go ahead and just set up a business entity and then cancel our insurance policies. On the flip side of that, I did want to mention something about a note here that the reason why we do set up business entities is because our insurance policies don’t always cover us. Plus the judgments nowadays are above and beyond insurance limits.
And this is what’s troubling me also, some advisers, even attorneys and accountants, I hear this quite a bit, is, “Don’t worry about setting up a business entity, simply get more insurance.” And I hate hearing that because if anyone has read their policies and looked at the back and seen all the exclusions, the exclusions keep growing.
Anyone ever tells you that, just to get more insurance, then have them sign a contract stating that, “Hey, if the insurance doesn’t cover it or it’s above and beyond insurance limits that they’ll pay the difference.” I’ve been telling my clients forever to ask their advisers to do that and I’ve never ever had one adviser who said, “Don’t worry about an entity, get insurance,” I’ve never had them ever be able to sign that contract.
All right. Okay, use the corporate name. Sign documents and contracts as the corporate officer or the LLC manager. How do we do this? I wanted to get to a little practicality to it. How do we do it? It’s simple. If I’m signing on behalf of one of my corporations, Acumen Networks, I would sign, “Michael Bowman, President Acumen Networks”. What this does is it basically indicates that, “Yeah, I’m Michael Bowman but I’m in the capacity of a president on the behalf of Acumen Networks.”
So here’s how it comes to protect us. We’re basically putting the other party on notice that they’re only dealing with me, Michael Bowman, as an officer of this company. They’re not dealing with Michael Bowman personally; they’re dealing with this business. And so we want to make sure that we do designate it out and put people on notice that they’re dealing with the corporation or the LLC.
Moderator 1: Okay. So, Michael, let me ask you a real quick question about that. So every time you sign a contract, you use your name, your office, and the name of the corporation. What about every check that you sign?
Michael:No, every check, no. I don’t mind though.
Moderator 1: Okay.
Michael:As long as the top of the check has my corporate name on it, I’m okay with that. Now if it’s a personal check, you shouldn’t be using it anyway unless you’re going to get reimbursed on it. But I’m okay. Now if you want to do it, I’m fine with that too. But generally it would be, the check is coming and if the corporate name is on the top of the check, signing your name, they’re on notice that that’s not your account anyway, that that is coming from a business account. And so I’m okay with that if you want to do it, I’ve got clients who do it both ways and I’m okay with each way. I’m not too worried about it though.
Moderator 1: Okay, let’s go one step deeper. Let’s say I’ve got a limited partnership with a corporation being the channel of partner.
Moderator 1: And I’m doing a transaction on behalf of the limited partnership. So now walk me through how I would sign my name because you’re really acting as the officer of the corporation which is acting as the general partner of the limited partnership. So how would you sign your name?
Michael:First of all, you’re going to need to buy a new pen because basically it could get long. Now I do abbreviate things but the way it should be is, “Michael Bowman, President Acumen Networks general partner of ABC LP”. That is a lot to write so I’m okay if you just sign, put maybe even, “, Acumen Networks,” or whatever, “ABC Inc. GP of XYZ LP”. As long as it’s . . .
Moderator 1: Go down to an office supply store, get a signature stamped that has it all printed right so you never screw up and just use the signature stamp when you sign your name. It makes perfect sense . . .
Michael:I love it, that’s terrific, Don.
Moderator 1: . . . for me to do that, that way I don’t screw it up.
Michael:There you go. Here’s another thing I do want to point out. Whenever I do a presentation, I sit and I kind of brainstorm. I jot down everything that comes to my mind and one of the things I really wanted to point out is that let’s say that I have a piece of rental property and it’s in my name currently. I’ve got a lease with a tenant and the tenant writes the check every month out to “Michael Bowman”.
I form an LLC like I should, I transfer the property into the LLC, I need to go ahead and assign the contract or the lease to the LLC. And I also want you guys to go ahead and send a letter to the tenant indicating that the lease has been transferred to this new entity, or to the entity, and just put them on notice.
Now they should start writing the checks out to the LLC and not you personally. Most leases are going to have what we call an assignability clause anyway and that’s not breaking the lease, okay?
Maintain the corporate minutes, the resolutions. There’s something here that it says, the requirement from most state perspectives is to have one stockholders or shareholders meeting and one board of directors meeting per year. I recommend at least quarterly, I recommend it and you’re going to see later on that I recommend it for LLC’s, I recommend it for corporations.
And the reason why I do is the simple fact that we want to show that when there was a business decision made, a meeting was held and it was properly recorded. Again, it comes back to maintaining and papering your file and treating the business with respect. Okay?
Keeping your corporate veil intact. We’ve talked about foreign filing, if you do form your business, let’s say, in Texas and you start doing business in Colorado or new Mexico or even Washington or wherever you’re going to do it, you really need to go ahead and foreign file that business in that state. If not, you’re really taking a chance of getting the corporate veil pierced.
Again, here’s where we come into some of the corporate formalities. You need to adopt a resolution to conduct business in this state, that’s important. It was a major decision that needs to be recorded. And then you file what we call foreign articles or registration and then get any business license that you might need.
Another way of doing it is let’s say that you have a corporation in Texas and you want to do business in another state but you don’t want to foreign file it or subject it to the laws of another state, you could form another entity like it’s an LLC and have it 100 percent disregarded down to the corporation. And then so the income flows into the corporation and that’s where the tax return is done but the LLC is the one that’s doing business in the other state, so that’s another possible solution.
Okay. Let’s look at the corporation. I wanted to get into how everything worked inside the corporation. Again, I want to break it down so everyone gets over the fear of having corporation and think it’s too much work.
So a couple positions that the corporation can have, it’s going to be the shareholders. No, when I’m talking about the corporation and its positions, I always draw triangle or a pyramid and put the shareholders at the base because in reality the corporation shareholders are the ones that own and control the business.
They do it through hiring the board of directors. Another job of board of directors is to go ahead and make broad policy decisions. When a broad policy decision is made, then they are recorded and that’s the minutes of the meeting of the board of directors.
The officers run day-to-day business. For example, let’s look at it. I have a corporation that I’m a shareholder, I’m the officer, and I’m the director of. So let’s say that I feel like I want to go ahead and learn a new investing strategy. The directors are going to decide what I’m going to learn. Let’s say it’s trading iron condors from a trading business or that I want to invest in mobile home parks.
Well that’s a decision that the directors are going to make and then what they do is communicate it to the officers and the officers carry out that plan. They go get education if they need it, they go and do the market research, and they actually start doing the, carrying out the actual day-to-day activities of the plan.
One neat thing is yeah, you can be all three. It gets a little schizophrenic between the shareholders, directors, and officers if you are. And being schizophrenic, you just have to wear different hats. When you’re a director, you record the decision as a director.
The resident agent, what that is basically is every state requires a corporation or an LLC or a business entity to have a resident agent. This is a business but it can also be a person that’s available to accept what we call service of process. If someone wants to sue the business, they need to have a place where that lawsuit can be served and that’s what the resident agent does. It just accepts service of process. We’re a resident agent in all 50 states.
So shareholders, they own and control the corporation, they give the directions to the corporate directors, and they carry it out. Some requirements, it needs to have one director, every corporation needs one director at least, and you have to be 18 years or older. You have to have capacity, is what we call it. As so the board of directors, they’re the ones, again, broad policy. This is where I place my kids and I encourage my clients to put their kids, because they could become a part of the corporation.
Now I don’t recommend them placing their kids all the time being shareholders and the reason why is if you gifted enough of the interests over to your kids, they could vote you out or make decisions against your interests. I’ve seen that happen, I’ve actually litigated cases against that.
The directors are going to look at issuing stock in a bigger company, maybe declaring dividends. Just when you think about it, anything that’s a broad policy decision is going to be made by a director. Okay?
All right, officers, day-to-day business. These guys are the ones that are going to be signing contracts. We’ve got the president, vice president. I was really excited once I became a president of a corporation; I thought that was the greatest thing. I was signing everything as, “Michael Bowman, President”.
The one thing is don’t send a personal card to a loved one and use your title, okay? So business belongs on business, that’s when you sign as president in you capacity. But your personal life, you don’t need to use your designated officer position.
All right. There’s some duties that go along with and this is kind of a catch-22. As an officer or a director of a business, of a business entity, even a manager of an LLC, you have a duty of good faith and a duty of care towards the business. You need to make sure that all decisions are made on behalf of the business and that there in the best interests of the business.
And so they do, generally this will apply to larger corporations or ones with many shareholders, where the breach will come into effect. Small closely held businesses, it really doesn’t make a . . . If you’re the only person in the business, hopefully you’re not going to be suing yourself over a decision that was made. Okay?
In big businesses, and this is for the people who are maybe are an officer or director of a bigger business, there is what we call a business judgment rule, meaning that the court will not look back and do things in hindsight. Basically they’ll say, as long as it was made in good faith and was reasonable, that the director and officer will have what we call indemnity and be protected.
All right, so minutes and resolutions. I went ahead and kind of broke it down a little bit further. There’s two types of shareholder meetings, basically every year you need to have a shareholder meeting in which you’re going to be finding and hiring the directors or reaffirming their position.
And then what we’re going to have is a special shareholders meetings, now these come up when something new comes about, if there’s a change in a mid-year. Like I said, I think there’s at least enough business decisions throughout the year to have at least four meetings. You can have more but I wouldn’t put in petty stuff.
I would actually make these meetings have teeth to it. Again, direction or change of the company: deciding whether or not a real estate is available if you’re doing a real estate business, adopting a pension plan, changing direction of the business.
I see this happen a lot with my clients who are real estate investors or even stock investors. They learn a lot of different strategies and they go down one path and they say, “You know what? My attitude and my personality, it’s not conducive to the style,” and so they’ll change it and work on another strategy. That’s fine, and that’s how a decision needs to be memorialized.
Okay, so here’s some . . . If you use us, and I put this in because this is how simple it is. Here’s an example of one of our questionnaires that we for every year for our corporation clients. We just talk about the meetings, we put in the action items, and they only have to file this one or two pages. And then we also do it for the LLC’s and it can be done all at once.
The way it looks is this, here’s an example of what a template of a directors meeting would look like. Here’s who are present of the directors and then here is what we discussed. We put a lot of legalese into it but basically we want to say who was present, when it happened, the items that were discussed, the resolution of those items, and memorialize it. If any directors were not present, you want to have a waiver of notice that they did get notice that the meeting was going to take place.
We can do a consent to action without a meeting of the directors if all the directors sign it. This basically gets us out of having to meet as a unit. As a board of directors, we can go ahead and have all the directors sign stating that, “We know that this change is going to come about. We’re all on board and we don’t have to have a meeting about it.”
All right. Some resolutions, this is what a resolution to open a bank account is going to look like. We want to go ahead and give the authorization that, the singing authority, and that it is okay to go ahead and open an account at a financial institution.
Here’s a special shareholders meeting. Now there’s some things with limited liability entities I wanted to get into. Limited liability entities, again, not required by statute, but if you’re a client of mine I’m going to want you to go ahead and have meetings. Now some of you are sitting there saying, “Well, Michael, what do you mean? My LLC rents property, what am I going to meet with about that? I’m not changing direction. This LLC is always going to rent property.”
Well here’s some topics, in a meeting it would look like this, “It was hereby discussed whether or not the property at 123 Lane Street needs a new roof. It was decided by the members that the roof, through the research and the property inspector, that the roof can last another five years. We will revisit this issue at that time.” Maybe we want to go ahead and look for another investment for that LLC and place another property in there. Or maybe we want to go ahead and look at maybe changing the rent and making repairs. So there’s always something to be discussed, even if it’s a real estate business. But I really want these meetings memorialized. Okay?
Moderator 1: Michael, let me ask you a couple questions . . .
Moderator 1: . . . while we’re on this. I get a lot of questions from people saying, “Well I’m just a single-member LLC. I’m just holding minutes, meetings with myself. That’s kind of stupid to take notes of I held a meeting.” And my response to them is normally, “You could have your meeting with a counselor, with an accountant, with your, so that’s there’s a witness, with an attorney.
You can have a meeting with almost anybody, or by yourself, as long as you- But if you don’t, they’ve really lost the corporate veil protection. If they’re going to treat it as a sole proprietorship, the court would then treat it as a sole proprietorship and make them liable for everything, would they not?
Michael:Sure, sure, sure. Hey, you know what? I’ve got a company that I’m the only officer, director, and I’m the only person there, I still have meetings. In fact, I have most of my meetings where I’m driving down the road. Some people say I talk to myself anyway when I’m driving but you go home or you go to your office and you memorialize those.
You absolutely, “It was hereby discussed, the one member that’s present, Michael Bowman,” that’s fine. People need to understand that en entity is a separate being from you. Even though you’re the owner, even though you’re the only officer and only director, it’s still separate from you. No problem with memorializing meetings by yourself.
Moderator 1: We had this discussion with the lady who had a little massage business up in Idaho, it was probably a week or so ago. And she says, “Well my accountant set me up as a single-member LLC, it’s disregarded. So I don’t have to do anything because it’s treated as a sole proprietorship.” And my response was, “But you don’t want the court to treat it as a sole proprietorship.”
You want anything that happens in the business to stay in the business, any liability, and not come after you personally. So those minutes are important, those meetings are important to have those, and it’s important that you keep up the formalities.
The other thing, Michael, that I see a lot is the operating agreement of an LLC will call for an annual meeting. But they never read their own operating agreement and they don’t have the meetings.
Michael:Oh, yeah. I’ve seen that too, absolutely, yeah.
Moderator 1: And yet right there in their operating agreement it says, “You’re required to have an annual meeting,” which almost every operating agreement I’ve ever read is going to require that they have an annual meeting. But they don’t because in their mind they think, “Well LLC’s don’t have to have meeting.” Well even though that may be factually true, if your operating agreement says you have to have an annual meeting, you’d better have an annual meeting.
Michael:Sure, you bet. Absolutely. And it’s expected, it’s required, it’s not an option here. We want to be able to do things properly, and it doesn’t take much time. Think about I told you I drive down the road, I’m having a meeting, I just write it down. Using our service here, I don’t do this myself. All I do is I just fill out one of those questionnaires and the paralegals here at Anderson, they draft them into legalese.
So I’m basically filling out a questionnaire and they take care of the legalese and it’s done. I haven’t drafted my own meetings forever. What we call our Corporate Concierge, they do it for me, so that’s really neat. And I’d probably always put it off if I didn’t have that.
Day-to-day, normal day, if you buy some pens or pencils, like it shows on the picture here, you don’t need to have a meeting for that. But if it does require any sort of change or something outside the ordinary, then you do. And here would be the questionnaire for the meeting for the LLC. And here’s what it would look like. Who was here and then what was discussed. And so that’s, and then waiver if you’re going to do it by itself.
Here’s something else. I really want, and if you’re wondering what LLE means, it’s just limited liability entity. That’s going to cover a limited liability company, an LLC, or it’s also going to cover a limited partnership. Basically anything that we use for asset protection. And this goes along with what you just said, Don, and people not reading their agreements. Well some of them haven’t even signed them yet.
And not saying that this happens all the time but if you go ahead and try to sign meetings, if you try to go ahead and sign agreements after you’ve been sued, believe it or not it’s not too difficult to tell that these were put into place after the fact because they’ll look different or it will be all the same type of paper or the pen will be the same. We’re trained as attorneys to look that out. Now do we carbon-14 date the signature or the paper? No, we don’t but it’s definitely an issue that we raise in court and it would go to your veracity.
All right, one thing I wanted to point out when you form an entity, you’re going to fund it, especially with limited liability entities. Generally these entities are going to be holding real estate or holding liquid assets like a large savings account or a brokerage account. One thing we do not want to do that I want to stress to your students is the fact that we never hold dangerous assets with our safe assets. And so we want to separate those out.
And each entity, this is another thing I wanted to point out, each entity needs its own bank account. Now some of you say, “Well I’ve got ten different LLC’s all holding real estate, why do I have to have a bank account for each one?” And the reason is because it’s the way that businesses run. Each entity is going to have its own account, we don’t join those together.
All right. So again, here, sign on behalf and, Don, you pointed this out. If you are acting as the general partner of a limited liability company or a limited partnership, you’ll sign it, “Michael Bowman, President Acumen Networks general partner of ABD LP”. Okay.
Just something I wanted to make sure. Obviously we’re in business, we do offer services. And just the importance of the meetings, if you guys do need meetings, if having someone else do your meetings sounds attractive, if you’re sitting there saying, “Oh no, I haven’t done any meetings for the last five years,” get someone to do them for you. Obviously you’ve got it and you haven’t done it yet. You know that you should be doing it but you haven’t done it. Get it on some type of a program.
The program we offer is called Corporate Concierge, we’re going to look at your documents and we’re going to go ahead and make sure the agreements are in place and then we’re going to catch you up on your resolutions: make sure you have a medical care reimbursement resolution, make sure that you have authorizations.
We’re going to tidy up your corporation for you, it’s called the Corporate Concierge. If you’re interested in it, I put the link down at the bottom. And what Don has done is basically just setup a page where you can go in and order it right then. And then Kendall just put it into the chat too.
Moderator 1: So, Michael, let me ask you some question about this.
Moderator 1: So you’re going to go back and look at their formation documents, you’re going to look at all the resolutions, all their minutes, all their meetings, anything, and you’re going to help them draft anything that’s missing and bring it up to compliance?
Michael:Bob, we will draft their meetings going forward and we also, what we can do is we can do what we call consent to actions. Meaning that if something has happened in the past, we can go ahead and say, “Okay, the board of directors, they’re consenting to this.” And yeah, there’s some neat things we can do to kind of, what I would say is, build that foundation and build that fortress.
And the other big thing is I really want to take a look at their corporate documents: I want to look at their operating agreement; I want to look at their bylaws. The sad fact, Don, is that if I look at ten operating agreements or ten bylaws, I would say eight of them there’s gleaming errors.
And I’ll tell you one of the things I find quite frequently. One of the things we want to do with an LLC operating agreement is we’ll want to restrict transfers of the units and we also want to restrict distributions out of the units. Well that’s counterintuitive, and it’s counterintuitive to business attorneys and it’s also counterintuitive to the owners. Because the owner says, “Hey, I want to be able to sell these interests if I want to when I want to do it, I don’t want restrictions.” And so the attorney will override that and say that the owners can sell it when they want it.
They also say, “Hey, if I want money, I’m going to be able to have,” what I call, “a demand for distribution to the manager.” And so while those sound good, they’re actually unwinding the asset protection. So I would say eight of the ten documents I review, they’re done incorrectly. And so yeah, I do want to take a look at the entity documents and I do want to make sure that what was put into place does keep the asset protection.
Moderator 1: What I like about this, Michael, is that you’ve got an asset protection attorney looking at this rather than a plaintiff’s attorney looking at it. Somebody that’s on my side making sure that everything, even if your accountant has been doing this stuff in the past, accountants are not trained asset protection attorneys.
Moderator 1: And so to have a separate third-party asset protection specialist come in and look at your documents, point out any weaknesses that you might have. I’d much rather you do it for me than have somebody in the middle of litigation, a plaintiff’s attorney, subpoena those documents and show me where I’m weak.
Michael:Correct. There’s another thing that I wanted to point out, when I was thinking about how we’re making sure your corporation is intact. A lot of people have formed Nevada entities and, Don, I see this all the time and it’s really frustrating to me. They will form a Nevada entity and they will use “123 Lane Street, Ontario, California” as the business address.
Now, Don, what they’ve done is just taken the Nevada rule and they’ve just brought it back to California, one of the most litigious states in the nation, or they go to Florida or Colorado. Wherever, they’ve used their home address when they formed the Nevada business. And that unwinds it because if your principle place of business is in California, now California has got jurisdiction.
So one of the most important things is if you have a Nevada business or a Nevada business entity, you need to file that with a Nevada address and have an office location here. If you look on the slide here, basically it’s our Corporate Assistance Program. You have a bonafide business office here in Nevada, your address is the same building that I’m out of. We have phone answering for you, mail forwarding, so everything comes here and it’s forwarded on to you.
You use this address because we want to keep the integrity of Nevada and make sure there’s a relationship so that the home state or another state can’t say, “No, you’re a California business and you’re going to fall under California rules.” So please, if you do have a Nevada business, you make sure that you have a Nevada address here.
The other thing is when we file a Nevada business, we use a nominee. Basically when we file it, Nevada allows us to go ahead and file underneath of someone else’s name or whoever is filing, in charge at the time. As soon as it’s filed, he resigns. It’s one of my business partners, AAT Mathis or Toby Mathis, some of you guys already know him. But it goes under his name and so his name shows up in the public record and not yours. That’s our Corporate Assistance program, it also includes the minutes, resolutions, and bringing your documents up to speed.
So those are the two packages that I thought were appropriate for what we do. And here’s my contact information, you guys are welcome to email me with questions. You can go to our website, I would go to our website to sign up for the newsletter and take a look at the information that’s on there. We spend a lot of time in putting a lot of good content on there. To order any of those packages, go to the web address on the screen.
And wow, I went longer than I thought I was going to go.