Search found 1469 matches

by PaddyMac
Thu Oct 18, 2018 12:22 am
Forum: Personal Finance (Not Investing)
Topic: HSA-like vehicle for self-employed without high deductible plan?
Replies: 3
Views: 384

Re: HSA-like vehicle for self-employed without high deductible plan?

You could open a SEP-IRA as an employer and contribute about 20% of your net profit. It's not double dipping.

Also check out SIMPLE plan, as I believe it's better for low income.
by PaddyMac
Tue Oct 16, 2018 11:55 pm
Forum: Investing - Theory, News & General
Topic: What tools do you use to track your finances?
Replies: 50
Views: 3734

Re: What tools do you use to track your finances?

I use Accountedge for Business accounting, and so use it also for Personal accounts. I track all expenses and can compare it to our Budget projections. A real accounting program allows for lots of reports as well as to Reconcile checking, savings, and all credit card accounts. It keeps Historical da...
by PaddyMac
Tue Oct 16, 2018 12:43 pm
Forum: Personal Finance (Not Investing)
Topic: 1040-ES missed Sept 15 payment
Replies: 3
Views: 533

Re: 1040-ES missed Sept 15 payment

No harm in pay a little now. The interest accrues from Sept 15 forward.

Remember that on Sept 15 he is only paying for August 1 - 31st period. Divide the income by 4 and pay 1/4th.
Then pay 3/4th on Jan. 15.
by PaddyMac
Tue Oct 16, 2018 12:40 pm
Forum: Personal Finance (Not Investing)
Topic: Payments between Schedule C businesses of family members
Replies: 1
Views: 195

Re: Payments between Schedule C businesses of family members

We were always self-employed but in the graphic design and consulting business. Our accountant had us file a joint Schedule C. I would think if you share the same home office, printer, internet, phone, etc etc., then sharing the Schedule C makes sense. More recently we switched to being General Part...
by PaddyMac
Mon Oct 15, 2018 11:24 am
Forum: Personal Finance (Not Investing)
Topic: Doing my own taxes?
Replies: 13
Views: 1382

Re: Doing my own taxes?

I can see the argument for having them do your taxes for 2018, especially in understanding the Qualified Business Deduction as it's quite complex. I can offer our story. Being self-employed, we had an accountant do our Schedule C taxes and personal taxes for 20 years. We switched to being General Pa...
by PaddyMac
Fri Oct 05, 2018 12:59 pm
Forum: Personal Finance (Not Investing)
Topic: Fund HSA from SEP-IRA (or IRA, or Roth IRA)
Replies: 7
Views: 527

Re: Fund HSA from SEP-IRA (or IRA, or Roth IRA)

Are you otherwise unable to fund the HSA? The amount of the IRA rollover counts towards your limit for the year. I realize that, yes. I can always fund the HSA from selling stocks in our brokerage accounts. This is just another option. I just ran my big tax spreadsheet last night to estimate 2018 t...
by PaddyMac
Thu Oct 04, 2018 11:14 pm
Forum: Personal Finance (Not Investing)
Topic: Fund HSA from SEP-IRA (or IRA, or Roth IRA)
Replies: 7
Views: 527

Re: Fund HSA from SEP-IRA (or IRA, or Roth IRA)

Thank you, I think that confirms my understanding as well. I hear what you're saying about keeping your retirement savings intact. Note that we've been saving in our HSA for years, and this year was the first time we withdrew any funds (major medical bills). It felt great to get those bills paid tax...
by PaddyMac
Thu Oct 04, 2018 7:23 pm
Forum: Personal Finance (Not Investing)
Topic: Fund HSA from SEP-IRA (or IRA, or Roth IRA)
Replies: 7
Views: 527

Fund HSA from SEP-IRA (or IRA, or Roth IRA)

We have an HSA. We also own two SEP-IRAs (one each) that are no longer "ongoing" (the accounts are open, but we haven't made contributions for many years). Can someone who can speak tax-alease decipher what the IRS is saying below? It seems to say that you can withdraw funds from a SEP-IRA to fund a...
by PaddyMac
Thu Mar 29, 2018 2:42 pm
Forum: Personal Finance (Not Investing)
Topic: How Do You Value Your Home for Net Worth Purposes?
Replies: 150
Views: 11163

Re: How Do You Value Your Home for Net Worth Purposes?

I use Zillow for value and then put the outstanding mortgage in Liabilities. It's just a rough guide as I don't plan to sell.

But I don't use it for retirement planning. Might come in useful to sell for long-term health care later on though.
by PaddyMac
Tue Mar 27, 2018 1:17 pm
Forum: Personal Finance (Not Investing)
Topic: HSA family max contribution lowered to $6850 for 2018 [and changed to $6900 again]
Replies: 128
Views: 15274

IRS reduces HSA max for 2018

[Thread merged into here, see below (next page) --admin LadyGeek] Not sure if this was posted earlier. If so, sorry for duplicate post. We have our HSA with HSA Authority and they just informed us that the IRS reduced the limit for 2018 contributions by $50. (Of course, this would be the year that ...
by PaddyMac
Tue Mar 20, 2018 3:42 pm
Forum: Investing - Help with Personal Investments
Topic: Roth 401(k) vs. Roth IRA
Replies: 24
Views: 1293

Re: Roth 401(k) vs. Roth IRA

I contribute to our funds in this order: 1. HSA (tax free in and out - best deal unless you think you will never have medical expenses...*) 2. Roth IRA (can take our principal anytime, and no RMDs; in semi-retirement now, we're moving our taxable account over to Roth IRA) 3. Tax deferred 401k - enou...
by PaddyMac
Sun Mar 11, 2018 10:37 am
Forum: Personal Consumer Issues
Topic: Question for music experts about musical keys
Replies: 102
Views: 7359

Re: Question for music experts about musical keys

I got a new piano about 10 years ago, and since I play a lot of Beethoven, I asked my tuner to try a historical temperament, and he picked "Valetti-Young", a slight modification of the one Beethoven would have used. My thinking was that Beethoven worked his music around the idiosyncracies of the im...
by PaddyMac
Thu Mar 01, 2018 12:39 pm
Forum: Personal Finance (Not Investing)
Topic: Over 62 and waiting to claim Social Security? - Potential Fraud alert
Replies: 28
Views: 3524

Re: Over 62 and waiting to claim Social Security? - Potential Fraud alert

Coincidentally the IRS Tax Tips had this to day today: Issue Number: IRS Tax Tip 2018-32 Inside This Issue IRS Alerts Taxpayers about Refund Scam The IRS warns taxpayers of a new twist on an old scam. Criminals are depositing fraudulent tax refunds into individuals’ actual bank accounts, then attemp...
by PaddyMac
Wed Feb 21, 2018 11:09 am
Forum: Investing - Help with Personal Investments
Topic: HSA through Vanguard
Replies: 4
Views: 663

Re: HSA through Vanguard

Optum Bank offers Vanguard funds. We were moved there after Wells Fargo shut down their HSA. But we quickly moved our account to Old National Bank when Optum said they were forced to continue offering the WF funds. They seem to be rebranding under "HSA Authority" with Old National Bank in tiny print...
by PaddyMac
Wed Feb 21, 2018 11:05 am
Forum: Personal Finance (Not Investing)
Topic: How am I really doing for retirement savings?
Replies: 45
Views: 5203

Re: How am I really doing for retirement savings?

If your wife is complaining, then listen to her. She's more important than anyone else on here.
Also, marital happiness - and providing for your kids - is more important than having to work one or two more years later on if you need to.
by PaddyMac
Mon Feb 19, 2018 4:06 pm
Forum: Investing - Help with Personal Investments
Topic: Another Solo 401k Question and Addtl. Q's
Replies: 7
Views: 590

Re: Another Solo 401k Question and Addtl. Q's

And SEP-IRA contributions are also available up until your tax filing date for 2017 taxes (Oct. 15 if with extension). She can save approx 20% of net profit as an EmployER (need to calculate it on a worksheet). I believe you can open the Roth IRA for 2017 but you must fund it by April 15, no extensi...
by PaddyMac
Sat Feb 17, 2018 12:33 am
Forum: Personal Consumer Issues
Topic: Question for music experts about musical keys
Replies: 102
Views: 7359

Re: Question for music experts about musical keys

Piano players are more comfortable playing in flat keys than sharp keys, so you get a lot of jazz and classical in F, Bb, Eb, Ab, and all of their relative minors. There is a massive amount of classical piano music in key signatures with 1-4 sharps. It's not a case of flat keys being easier or vice...
by PaddyMac
Fri Feb 16, 2018 10:51 am
Forum: Personal Consumer Issues
Topic: Scottsdale, AZ - 2 day business trip
Replies: 23
Views: 2178

Re: Scottsdale, AZ - 2 day business trip

Just got back from Scottsdale. Agree that if you need a breather after business meetings, and have walking shoes with you, there's a series of very well-maintained trails in North Scottsdale. Just up Alma School road to Brown's Ranch Trailhead. If you have an hour, the walk around Cone Mountain is l...
by PaddyMac
Mon Feb 12, 2018 12:26 pm
Forum: Investing - Help with Personal Investments
Topic: 401K to Roth 401K
Replies: 40
Views: 3560

Re: 401K to Roth 401K

Don't do it. It's always a good idea to have SOME money "tax deferred" because unlike what you may think, you will probably get to take it out tax free! When you retire, you will have have a Standard Tax Deduction (in 2018 that's $24,000 a year per couple). So it makes sense not to have ALL your mon...
by PaddyMac
Wed Jan 31, 2018 10:35 pm
Forum: Personal Consumer Issues
Topic: Preventing cell number hijacking with Verizon
Replies: 9
Views: 1677

Re: Preventing cell number hijacking with Verizon

I have a Mac and a laptop and an iPad. We don't use our iPhones to access any of our bank accounts, and especially not Vanguard account. I only sign onto Vanguard from our Mac and I keep the password on paper only, not in the Mac itself. Whatever I might need to do can wait until I get home. I don't...
by PaddyMac
Fri Jan 19, 2018 8:30 pm
Forum: Personal Finance (Not Investing)
Topic: [Pass-Thru Entities Questions Thread]
Replies: 141
Views: 12062

Re: [Pass-Thru Entities Questions Thread]

I think the "ordinary taxable income" is critical though; and from this article it looks like Qualified Dividends are treated like Capital Gains. God help the poor tax program coders... https://pocketsense.com/considered-ordinary-income-tax-return-4392.html Dividends -- distributions of corporate pr...
by PaddyMac
Fri Jan 19, 2018 4:06 pm
Forum: Personal Finance (Not Investing)
Topic: [Pass-Thru Entities Questions Thread]
Replies: 141
Views: 12062

Re: [Pass-Thru Entities Questions Thread]

thanks, that's a good thing to keep in mind - maybe I'll edit the sample above.

on the other hand, I've seen it mentioned that investment income is taken into account when calculating whether or not you've breached the income limit threshold.
by PaddyMac
Fri Jan 19, 2018 12:36 pm
Forum: Personal Consumer Issues
Topic: Costco Citi removing Foreign Transaction Fees; No Fee/Reimbursed Fee International ATM; ; Free International Data
Replies: 40
Views: 5857

Re: Costco Citi removing Foreign Transaction Fees; No Fee/Reimbursed Fee International ATM; ; Free International Data

Am I the only one who is curious/suspicious of cards saying they don't have the 3% surcharge? I don't see banks giving up a whopping 3% anywhere else! "Yes sir, let's drop that interest rate by 3% for you..it's all the rage..." How likely is it that the exchange rate is being adjusted to compensate?...
by PaddyMac
Fri Jan 19, 2018 12:11 pm
Forum: Personal Finance (Not Investing)
Topic: [Pass-Thru Entities Questions Thread]
Replies: 141
Views: 12062

Re: [Pass-Thru Entities Questions Thread]

So watch for the 401k contribution reducing your AGI, which then makes Taxable Income the "lesser" number. I like your reasoning that the 20% deduction is permanent - the 401k deduction is just "deferred" (although you may be taking it out and filling up lower tax brackets than when it was deferred...
by PaddyMac
Thu Jan 18, 2018 10:58 pm
Forum: Personal Finance (Not Investing)
Topic: [Pass-Thru Entities Questions Thread]
Replies: 141
Views: 12062

Re: [Pass-Thru Entities Questions Thread]

From all I've read (and it's a lot), the Sec. 199A deduction will be taken at the top of page 2 of the 1040, after AGI is calculated. (AGI is reduced by the 401k etc.) If you start with your AGI, and reduce it by the Standard Deduction, that will be your Taxable Income for further calculations (to s...
by PaddyMac
Wed Jan 17, 2018 11:58 am
Forum: Personal Finance (Not Investing)
Topic: Spousal Solo401K Deposit Deadline Rules Different?
Replies: 4
Views: 393

Re: Spousal Solo401K Deposit Deadline Rules Different?

I would think that "spousal" rules would only apply if your wife was not an employee? (i.e., non-working spouse?) Not sure though, as we both work in our business. In any case, you're both self-employed so you can use the tax filing deadline for Individual 401k. Been around that block before. Nobody...
by PaddyMac
Wed Jan 17, 2018 11:54 am
Forum: Investing - Help with Personal Investments
Topic: Which to Max First: 401k or HSA?
Replies: 13
Views: 1833

Re: Which to Max First: 401k or HSA?

We are self-employed and don't get any matches. We fund our HSA first (we've built it up to around $40K now), then our 401k. But we are in early semi-retirement now, and we are starting to get big medical bills. We like the fact that we can get the tax benefit with HSA but we can get access to the m...
by PaddyMac
Wed Jan 17, 2018 11:48 am
Forum: Investing - Help with Personal Investments
Topic: SEP-IRA as employee
Replies: 3
Views: 298

Re: SEP-IRA as employee

I don't think it matters that you have the smaller share. And I don't think there is any rule that says you have to have the same custodian, unless it's in your employment contract or something. Is the S Corp making the payments or are you making them? Also note that SEPs are usually EmployER contri...
by PaddyMac
Sun Jan 14, 2018 11:27 pm
Forum: Personal Finance (Not Investing)
Topic: [Pass-Thru Entities Questions Thread]
Replies: 141
Views: 12062

Re: [Pass-Thru Entities Questions Thread]

that quote is from the article I linked to near the top of this page 3

https://evergreensmallbusiness.com/pass ... must-know/
by PaddyMac
Sun Jan 14, 2018 12:00 pm
Forum: Personal Finance (Not Investing)
Topic: [Pass-Thru Entities Questions Thread]
Replies: 141
Views: 12062

Re: [Pass-Thru Entities Questions Thread]

There are two calculators I found https://www.calcxml.com/calculators/trump-tax-reform-calculator?skn=#results I think that one does the pass-through but does not know how to do the phase-out for service businesses. This is a more generic one http://taxplancalculator.com My advice is to do your own ...
by PaddyMac
Sun Jan 14, 2018 1:20 am
Forum: Personal Finance (Not Investing)
Topic: [Pass-Thru Entities Questions Thread]
Replies: 141
Views: 12062

Re: [Pass-Thru Entities Questions Thread]

Here is the follow up to that Forbes article, which talks about the entity type quagmire https://www.forbes.com/sites/anthonynitti/2018/01/04/the-new-qualified-business-income-deduction-varies-based-on-your-business-type-or-does-it/#13fc5ca72076 Thanks, I had just found that article earlier. Very i...
by PaddyMac
Sat Jan 13, 2018 8:12 pm
Forum: Personal Finance (Not Investing)
Topic: [Pass-Thru Entities Questions Thread]
Replies: 141
Views: 12062

Re: [Pass-Thru Entities Questions Thread]

Probably the most geeky article I've read so far on the pass-thru deduction is from Forbes' Tax Geek Tuesday blog, which is done is a nice Q&A format. Very long read: https://www.forbes.com/sites/anthonynitti/2017/12/26/tax-geek-tuesday-making-sense-of-the-new-20-qualified-business-income-deduction ...
by PaddyMac
Sat Jan 13, 2018 6:55 pm
Forum: Personal Finance (Not Investing)
Topic: [Pass-Thru Entities Questions Thread]
Replies: 141
Views: 12062

Re: [Pass-Thru Entities Questions Thread]

Thanks for the clarifications. So it appears that income we would have from other sources – such as interest and dividends or withdrawals from our 401k (when we get to 59.5) – would also affect this balancing act of which is the "lesser" amount.
by PaddyMac
Sat Jan 13, 2018 3:54 pm
Forum: Personal Finance (Not Investing)
Topic: [Pass-Thru Entities Questions Thread]
Replies: 141
Views: 12062

Re: [Pass-Thru Entities Questions Thread]

[edited]

Thanks (below). From further reading, it appears that this limitation is true, so it's not a straight 20% of business income deduction.

https://www.watsoncpagroup.com/section-199a-deduction/
by PaddyMac
Thu Jan 11, 2018 1:53 am
Forum: Personal Finance (Not Investing)
Topic: [Pass-Thru Entities Questions Thread]
Replies: 141
Views: 12062

Re: [Pass-Thru Entities Questions Thread]

Someone earlier linked to this article on Evergreen Small Business (https://evergreensmallbusiness.com/pass-thru-income-deduction-dozen-things-every-business-owner-must-know/) I refer to their "Thing #5": Thing #5: Taxable Income Usually Limits Actual Deduction A first limitation that applies to eve...
by PaddyMac
Sun Jan 07, 2018 2:42 pm
Forum: Personal Finance (Not Investing)
Topic: Please Post Tax Bill Questions Here [was Tax Bill Omnibus Thread]
Replies: 886
Views: 64230

Re: Tax Bill Omnibus Thread

I imagine that lots of us will want to precisely estimate our taxes in advance in the future. It will be necessary with Roth recharacterization after 12/31 going away. If you have a solo 401K then you can fund a Roth up to tax day of the next year. That allows some wiggle room. I believe Roth IRA c...
by PaddyMac
Sun Jan 07, 2018 2:23 pm
Forum: Investing - Theory, News & General
Topic: Single Member LLC Owner, Am I Allowed to Have a SEP IRA & Solo 401k??
Replies: 6
Views: 1036

Re: Single Member LLC Owner, Am I Allowed to Have a SEP IRA & Solo 401k??

My research led me to believe that you can "maintain" it so long as the SEP was opened first (you can't open a SEP if you already have qualified plan). We never closed our SEPs. I am not sure what you mean by "maintain". A SEP IRA is only an "active" plan for tax years you make contributions for. T...
by PaddyMac
Sun Jan 07, 2018 2:03 pm
Forum: Investing - Theory, News & General
Topic: Anyone using Optum Bank for HSA?
Replies: 29
Views: 5756

Re: Anyone using Optum Bank for HSA?

Very briefly with Optum when our Wells Fargo HSA closed and they automatically transferred us into Optum. Unfortunately they did some kind of deal where we couldn't get the cheap index funds, so we moved to Old National Bank. Happy enough there - good selection of funds and we don't have to keep any...
by PaddyMac
Sun Jan 07, 2018 1:51 pm
Forum: Personal Consumer Issues
Topic: Recommendations for 72 hours in Dublin, Ireland
Replies: 27
Views: 1671

Re: Recommendations for 72 hours in Dublin, Ireland

I grew up in Dublin. It's hard to see it from a tourist point of view, but that's pretty much what I am now! Your itinerary sounds pretty good. Location on Stephens Green is very central too. The weather is very variable, so I wouldn't do Howth if there are gale force winds! If you like art, the Fra...
by PaddyMac
Sat Dec 23, 2017 11:44 am
Forum: Personal Finance (Not Investing)
Topic: [Pass-Thru Entities Questions Thread]
Replies: 141
Views: 12062

Re: Pass Through Entities Questions Thread

Yes but SEP IRA contributions fall into a different category of contributions as employER. With Solo 401k, one can have employEE deferral contributions and employER profit sharing type contributions. The way I see it, since the pass through deduction is below the line it would not factor into solo ...
by PaddyMac
Fri Dec 22, 2017 6:38 pm
Forum: Personal Finance (Not Investing)
Topic: [Pass-Thru Entities Questions Thread]
Replies: 141
Views: 12062

Re: Question about pass through income in new tax law

However, the deduction may apply to income from a specified service trade or business if the taxpayer’s taxable income does not exceed $315,000 (for married individuals filing jointly or $157,500 for other individuals).[/b] Under the conference agreement, this benefit would be phased out over the n...
by PaddyMac
Fri Dec 22, 2017 6:13 pm
Forum: Investing - Theory, News & General
Topic: Single Member LLC Owner, Am I Allowed to Have a SEP IRA & Solo 401k??
Replies: 6
Views: 1036

Re: Single Member LLC Owner, Am I Allowed to Have a SEP IRA & Solo 401k??

My research led me to believe that you can "maintain" it so long as the SEP was opened first (you can't open a SEP if you already have qualified plan). We never closed our SEPs.
by PaddyMac
Fri Dec 22, 2017 6:08 pm
Forum: Personal Finance (Not Investing)
Topic: [Pass-Thru Entities Questions Thread]
Replies: 141
Views: 12062

Re: Pass Through Entities Questions Thread

My wife is a sole proprietor photographer.,, no LLC/Scorp etc. Does she qualify for this..her net income is around $5K which I usually zero out with a SE 401k deduction. Would we be able to take a $5K - self employment tax SE401k deduction then another below the line 20% deduction of the ($5K-SE ta...
by PaddyMac
Fri Dec 22, 2017 4:08 pm
Forum: Personal Finance (Not Investing)
Topic: Prepaying Business Expenses - Pass Through Deduction in 2018
Replies: 5
Views: 485

Re: Prepaying Business Expenses - Pass Through Deduction in 2018

I'm in the same boat going back and forth with expenses. The complication is that we can only qualify for the ACA subsidy in 2017 if we sock away $60K tax deferred...probably not going to happen (the subsidy would be $4K or so which would be a nice). It will be easier to qualify in 2018 as our incom...
by PaddyMac
Fri Dec 22, 2017 3:58 pm
Forum: Personal Finance (Not Investing)
Topic: [Pass-Thru Entities Questions Thread]
Replies: 141
Views: 12062

Re: Pass Through Entities Questions Thread

Thanks LadyGeek.

I see another pass-through thread was opened in the meantime.

The best link I've found is a PDF prepared by KPMG - see Pass-through header, on page 67 of paper (68 of PDF)
https://home.kpmg.com/content/dam/kpmg/ ... 8-2017.pdf
by PaddyMac
Fri Dec 22, 2017 3:47 pm
Forum: Investing - Theory, News & General
Topic: Single Member LLC Owner, Am I Allowed to Have a SEP IRA & Solo 401k??
Replies: 6
Views: 1036

Re: Single Member LLC Owner, Am I Allowed to Have a SEP IRA & Solo 401k??

I've been through just that in 2012. After a week of research, talking to our CPA and the IRS, I discovered that you can HAVE both accounts, but you really shouldn't contribute to the SEP after you open the 401k. You won't need to anyway, as the EmployER space in the 401k overlaps the SEP anyway. Yo...
by PaddyMac
Fri Dec 22, 2017 3:35 pm
Forum: Personal Finance (Not Investing)
Topic: [Pass-Thru Entities Questions Thread]
Replies: 141
Views: 12062

Re: Question about pass through income in new tax law

I've been researching this and found a few helpful articles. However, it seems to be deducted on page 2 of the 1040 so it will NOT reduce your AGI (a bummer if you are like us and trying to fit into the ACA subsidy cliff). simpler overview https://www.kitces.com/blog/final-gop-tax-plan-summary-tcja-...
by PaddyMac
Fri Dec 22, 2017 11:22 am
Forum: Personal Finance (Not Investing)
Topic: ACA MAGI planning
Replies: 57
Views: 6399

Re: ACA MAGI planning

The 3 major ways I have for controlling my MAGI: 1) Solo 401k employee contribution 2) Solo 401k employer contribution 3) IRA contribution The latter 2 have an April deadline, but the first one (which is the biggest) has a 12/31 deadline so I am going to sort it out next month and determine how muc...
by PaddyMac
Thu Dec 21, 2017 11:57 am
Forum: Personal Finance (Not Investing)
Topic: Employer Sponsored and Solo 401k with no Income
Replies: 7
Views: 765

Re: Employer Sponsored and Solo 401k with no Income

If you have not net profit, I don't see how you can contribute. However, you could fund a Roth IRA with your 2017 W-2 income; self-employed people get to use the tax filing date but I would do it by end of year to be safe. The advantage to the Roth is that you can get the principal back out if you n...
by PaddyMac
Thu Dec 21, 2017 11:52 am
Forum: Investing - Theory, News & General
Topic: Investing in HSA for Retirement Purpose?
Replies: 24
Views: 3296

Re: Investing in HSA for Retirement Purpose?

Considering the recent tax bill almost nuke the 401k deduction, I would also ignore your friend. The HSA is NOT a huge advantage if you only use it for an IRA, but it's fabulous if you use it for what it's for - paying for health care! Thanks to the Bogleheads book, I learned that we didn't need to ...