Blog #142: Increased Taxes Are Coming

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(Presentations in this blog were created using the InsMark Illustration System)

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Note from Bob:  I’m swamped with designing and testing some major enhancements to our illustration software coupled with preparing for the 2016 InsMark Symposium in Las Vegas scheduled for November 4 & 5.  Consequently, I will be releasing my Blog a little less often for a while.  I think you will like this one.

Ron Grove, an attorney friend practicing in San Francisco, is very concerned that Washington will severely increase taxes to cover the monstrous, hyper-growth of the current federal deficit of 19+ trillion?  He brought the following Letter to the Editor to my attention that appeared in the August 12, 2016, edition of The Wall Street Journal:

My quick internet search revealed that the total of the U.S. federal debt, plus the unfunded liabilities (Social Security, Medicare, etc.) is on the order of $120 trillion.  A second search showed that the total net worth of the entire 300 million-plus U.S. population is only about $75 trillion.

You can imagine my surprise (and shock) when I realized that even if the federal government took every dime from every U.S. citizen—rich, poor and in-between—it still wouldn’t have enough money to pay everything it owes.  This gave me an entirely new perspective on our country’s current financial situation.

Avoiding this catastrophe is the main theme of David McKnight’s outstanding book, The Power of Zero, in which he discusses techniques to reduce retirement income tax brackets to zero which, in the process, frees Social Security benefits from taxation.  If you haven’t read it, you should.

My recent Blog #140: Zero Taxes for Social Security - InsMark Style featured how our Wealthy and Wise® users can accomplish these same results for their clients.

Let’s look at one of our most popular illustrations, Various Financial Alternatives from the InsMark Illustration System, to analyze the potential impact of skyrocketing income taxes and a simple way to avoid them -- with IUL.

Case Study – Don’t Burn the Nest Egg®

case-study-dont-burn-the-nest-egg imageRon Grove, my attorney friend, is age 45.  As part of his retirement planning, he has decided to acquire $527,035 of indexed universal life insurance (“IUL”) with a max-funded premium of $25,000 scheduled for 20 years.  At retirement (age 65), he intends to draw cash flow of $100,000 a year from the policy using participating loans.  The IUL death benefit is increasing until retirement; level thereafter.  Values are projected at 7.00%.  You’ll see why he chose IUL in a moment.

There are several alternatives available to Ron.  He is in a 40% marginal income tax bracket and assuming stable income tax rates for the moment, let’s see how his IUL compares to these three alternatives matching the IUL premiums and the $100,000 a year in after tax cash flow starting at age 65:

  • Taxable Account at 7.00%;
  • Tax Deferred Account at 7.00% (an indexed annuity);
  • Equity Account at 7.00% growth; 2:00% dividend.
Various Financial Alternatives
(Stable Income Tax Rates)
Image 1

blog-142-img-1-various-financial-alternatives-stable-income-tax-rates

To match the results of the IUL:

  • Taxable Account needs a yield of 16.43%;
  • Tax Deferred Account needs a yield of 10.55%;
  • Equity Account needs growth of 9.14% plus the 2.00% dividend.

Click here to review the full illustration from the InsMark Illustration System.

What happens if income taxes increase considerably?

Let’s next suppose that by the time Ron retires, his tax bracket has jumped to 80%, a devastating increase (but not as high as WWII when it rose to 91% and stayed that way until 1964 when it decreased to 70%.)

Various Financial Alternatives
(Income Tax Rates Increase to 80% by Retirement)
Image 2

blog-142-img-2-various-financial-alternatives-income-tax-rates-increase-to-80-percent-by-retirement

To match the results of the IUL:

  • Taxable Account needs a yield of 24.38%;
  • Tax Deferred Account needs a yield of 16.39%;
  • Equity Account needs growth of 9.65% plus the 2.00% dividend.

Click here to review the full illustration from the InsMark Illustration System.

“OK,” asks the cynic, “what if income tax rates go way down?”

If we assume that Ron’s tax rates drop down to 20% at retirement (a hard-to-accept assumption), here is what happens:

Various Financial Alternatives
(Income Tax Rates Decrease to 20% by Retirement)
Image 3

blog-142-img-3-various-financial-alternatives-income-tax-rates-decrease-to-20-percent-by-retirement

To match the results of the IUL with what I believe is an impractical long-range tax bracket assumption of 20%:

  • Taxable Account needs a yield of 14.73%;
  • Tax Deferred Account needs a yield of 9.15%;
  • Equity Account needs growth of 8.91% plus the 2.00% dividend.

Click here to review the full illustration from the InsMark Illustration System.

“Wait a minute,” says the cynic, “Ron could put $41,667 a year into a Solo 401(k) and that would cost him the same $25,000. He’d then have $41,667 working for him.”

OK, let’s look at that with a Solo 401(k) yielding 7.00%.

Various Financial Alternatives
Solo 401(k) Substituted for the Taxable Account
(Income Tax Rates Increase to 80% by Retirement)
Image 4

blog-142-img-4-various-financial-alternatives-solo-401(k)-substituted-for-the-taxable-account

To match the results of the IUL, the Solo 401(k) needs a yield of 15.47%.

Click here to review the full illustration from the InsMark Illustration System.

“Now I got you,” says the cynic, “what if tax brackets drop to 20%?”

OK, let’s look at that. We’ll replace the Taxable Account with the Solo 401(k).

Various Financial Alternatives
Solo 401(k) Substituted for the Taxable Account
(Income Tax Rates Decrease to 20% by Retirement)
Image 5

blog-142-img-5-various-financial-alternatives-solo-401(k)-substituted-for-the-taxable-account

To match the results of the IUL with what I believe to be an impractical long-range tax bracket assumption of 20%, the Solo 401(k) needs a yield of 8.40%.

Click here to review the full illustration from the InsMark Illustration System.

Conclusion

With taxes stable, or taxes up, or taxes down, indexed universal life (“IUL”) is unaffected.  If you don’t want to expose your retirement funds to the politicians in Washington, there is a superb way to do so - acquire a large amount of IUL.

 

InsMark’s Digital Workbook Files

If you would like some help creating customized versions of the presentations in this Blog for your clients, watch the video below on how to download and use InsMark’s Digital Workbook Files.

New Zip File Downloaders
Watch the video.

Digital Workbook Files For This Blog

Blog142.zip

Download all workbook files for all blogs

Experienced Zip File Downloaders Download the zip file, open it, and double click the Workbook file name to open it in your InsMark System.

Note:  If you are viewing this on a cell phone or tablet, the downloaded Workbook file won’t launch in your InsMark System.  Please forward the Workbook where you can launch it on your PC where your InsMark System(s) are installed.

If you obtain the digital workbook for Blog #142, Click here for a Guide to each of the illustrations.

 

Licensing InsMark Systems

To license any of the InsMark software products, visit our Product Center online at or contact Julie Nayeri at Julien@insmark.com or 888-InsMark (467-6275).  Institutional inquiries should be directed to David Grant, Senior Vice President - Sales, at dag@insmark.com or (925) 543-0513.

For help on how to use InsMark software, go to The Quickest Way To Learn InsMark.

InsMark’s Referral Resources
(Put our Illustration Experts to Work for Your Practice)

We created the Referral Resources listed below to deliver a “do-it-for-me” illustration service in a way that makes sense for your practice.  All are IMOs and InsMark Agency Platinum Power Producers®, and they are highly skilled at running InsMark software.  They will utilize your choice of insurance company, and they do not require a commission split.

Mention my name when you talk to our Referral Resources as they have promised to take special care of my readers.  My only request is this: if a Referral Resource helps you get the sale, place at least that case through them; otherwise, you will be taking unfair advantage of their generous offer to InsMark licensees.

Save time and get results with any InsMark illustration!

Testimonials

“The InsMark software is indispensable to my entire planning process because it enables me to show my clients that inaction has a price tag.  I can’t afford to go without it!”
David McKnight, Author of The Power of Zero, InsMark Gold Power Producer®, Grafton, WI

“The reason I use InsMark products is because they are so good at explaining financial concepts to all three parties: 1) the producer trying to explain the idea; 2) the computer technician trying to illustrate it; 3) the customer trying to understand it.”
Rich Linsday, CLU, AEP, ChFC, InsMark Power Producer®, Top of the Table, International Forum, Pasadena, CA

“InsMark’s Checkmate® Selling strategy is still one of the most compelling tools to bring a client to a definitive decision, based on their best case alternatives!!!  Solid mathematical comparisons that prove the validity of our insurance solution!!!”
Frank Dunaway, III, CLU, Legacy Advisory Services, Carthage, MO

 

Important Note #1:  The hypothetical life insurance illustration associated with this Blog assumes the nonguaranteed values shown continue in all years.  This is not likely, and actual results may be more or less favorable.  Actual illustrations are not valid unless accompanied by a basic illustration from the issuing life insurance company.

Important Note #2:  Many of you are rightly concerned about the potential tax bomb in life insurance that can accidentally be triggered by a careless policyowner.  Click here to read Blog #51: Avoiding the Tax Bomb in Life Insurance.

Important Note #3:  The information in this Blog is for educational purposes only.  In all cases, the approval of a client’s legal and tax advisers must be secured regarding the implementation or modification of any planning technique as well as the applicability and consequences of new cases, rulings, or legislation upon existing or impending plans.

“InsMark”, “Wealthy and Wise” and “Don’t Burn the Nest Egg” are registered trademarks of InsMark, Inc.

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More Recent Blogs:

Blog #141: Strategic Philanthropy

Blog #140: Zero Taxes for Social Security - InsMark Style

Blog #139: Finding Clients For Large Case Premium Financing… JUST GOT EASIER

Blog #138: The Quickest Way To Learn InsMark

Blog #137: More On “The Best Policy for My Client”

 

3 Reasons Why It’s Profitable For You To Share These
Blog Posts With Your Business Associates and
Professional Study Groups (i.e. “LinkedIn”)

 

Robert B. Ritter, Jr. Blog Archive

 

Blog #140: Zero Taxes for Social Security – InsMark Style

(Click here for Blog Archive)
(Click here for Blog Index)

(Presentations in this blog were created using Wealthy and Wise ®.)

Getting Started with InsMark Training Video

Bob Ritter's blog #140 zero taxes for social security InsMark style

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Tom and Amy Sexton are both age 60 intending to retire at age 70.  They are currently in a 30% income tax bracket.  Their retirement goal is $120,000 of annual, spendable cash flow (including Social Security) starting at age 70 indexed for inflation at 3.00%.  The indexing increases their starting cash flow number by their age 70 to $161,270 which rises gradually to $291,271 by their joint life expectancy at age 90.

Below is a snapshot of their current net worth:

Net Worth
Tom and Amy Sexton

blog-140-img-2-net-worth-tom-and-amy-sexton image

Click here for comments regarding yield, growth, and Monte Carlo simulations.

This Blog presents a compelling case for creating retirement income that does not count toward the $32,000 threshold that establishes taxation of Social Security retirement benefits.  In Tom and Amy’s case, this includes eliminating: 1) interest on their taxable assets, 2) yields on their tax exempt bonds, and 3) required minimum distributions from the IRA by converting it to a Roth.

Loans on life insurance and Roth distributions do not count toward the Social Security $32,000 threshold.  Therefore, we rearranged the assets that do apply to the threshold (noted above) to provide cash flow for premiums of $50,000 for five years on $637,000 of indexed universal life (“IUL”) on Tom’s life with participating policy loans starting at age 70.  Additional cash flow is directed from these assets to pay the income tax on the Roth conversion in order to provide additional exempt income also starting at their age 70.  And, abracadabra, there is no longer any income tax on their Social Security retirement benefits.  This results in a serious gain in spendable, retirement cash flow while also maintaining high levels of ongoing net worth.

For those comfortable with a reverse mortgage (which is not part of this presentation), it can be included in a Wealthy and Wise analysis to increase the tax free, spendable cash flow even further.

Taking these steps provided sufficient funds that we were also able to increase their spendable cash flow by 27.7% in each retirement year.

Below is a Wealthy and Wise® comparative graphic of net worth and spendable cash flow.

Image 1
Net Worth Comparison

blog-140-image-1-net-worth-comparison

By Tom and Amy’s joint life expectancy of age 90, Strategy 2 has increased their cumulative, spendable, retirement cash flow by $1,530,000.

Click here to review how Wealthy and Wise can easily illustrate the long-range net worth of Strategy 2 being so close to Strategy 1 while also producing the increase in spendable cash flow. This dramatic result can only be accomplished when a Strategy 2 transaction like IUL and/or a Roth conversion increases long-range net worth greater than Strategy 1.

Even though Strategy 1 is well in 2nd place, its net worth is not nearly as effective as shown.  A substantial portion of it is deferred income tax on the IRA, the negative effect of which you can see in the following graphic summarizing wealth to heirs.

Below is a similar Wealthy and Wise® comparative graphic of wealth to heirs and spendable cash flow.

Image 2
Wealth to Heirs Comparison

blog-140-image-2-wealth-to-heirs-comparison

Click here to review 43 pages of reports from this InsMark Wealthy and Wise evaluation.  It is a large number of reports; however, with a Wealthy and Wise presentation, I recommend that you have all the reports for a given analysis with you when you are visiting with a client or client’s attorney or CPA.  The system backs up every number shown, and you never know which report you’ll need to have handy to answer the inevitable question, “Where did this number come from?” That’s why I provided all of them to you in this Blog.

Most Wealthy and Wise users select a few key illustrations for the main report and put the balance in supplemental sections or an Appendix.  More elaborate report organization can be accomplished (Table of Contents and Section pages) through use of the following prompt -- which I used for this Blog -- located on the bottom right of the Main Workbook Window:

“If you don’t get the client to distinguish cash flow from net worth, you won’t make the case sale.  In my experience, Wealthy and Wise is the only system that recognizes this important estate planning component.”

Stephen Rothschild, CLU, ChFC, CRC, RFC, International Forum Member, Saint Louis, MO

blog-140-image-3-preview-or-print-client-presentation

Conclusion

Allowing no deduction for payments into Social Security followed by taxation of the benefits when received is a nasty double dip by Washington.  Our political hierarchy has a ravenous appetite for taxes; consequently, establishing zero taxes on Social Security retirement benefits is a goal that will be welcomed by most of your clients.

Social Security Calculator

Wealthy and Wise includes a Social Security Calculator for retirement benefits located in any of the dropdowns on the Expected Cash Flow tab.  Using a couple as an example, the Calculator allows you to designate taxation of 85% of Social Security benefits if income exceeds $44,000, taxation of 50% of Social Security benefits if income is between $32,000 and $44,000), or no taxation of Social Security benefits if income is under $32,000.  This is accomplished through your designation as to which of these three options applies from the following prompt on the Social Security Calculator:

blog-140-image-4-annual-income-expected-by-worker-at-retirement

In Tom and Amy Sexton’s situation, when we did the Strategy 1 scenario, we selected “Over $44,000”.  Based on the results of Strategy 2 scenario, in order to eliminate taxation of their Social Security benefits, we selected “Under $32,000”.

Note:  The InsMark Illustration System also has a Social Security Calculator available on the InsCalc tab that includes retirement, survivor, and disability benefits.

 

InsMark’s Digital Workbook Files

If you would like some help creating customized versions of the presentations in this Blog for your clients, watch the video below on how to download and use InsMark’s Digital Workbook Files.

New Zip File Downloaders
Watch the video.

Digital Workbook Files For This Blog

Blog140.zip

Download all workbook files for all blogs

Experienced Zip File Downloaders Download the zip file, open it, and double click the Workbook file name to open it in your InsMark System.

Note:  If you are viewing this on a cell phone or tablet, the downloaded Workbook file won’t launch in your InsMark System.  Please forward the Workbook where you can launch it on your PC where your InsMark System(s) are installed.

 

Licensing InsMark Systems

To license any of the InsMark software products, visit our Product Center online at or contact Julie Nayeri at Julien@insmark.com or 888-InsMark (467-6275).  Institutional inquiries should be directed to David Grant, Senior Vice President - Sales, at dag@insmark.com or (925) 543-0513.

InsMark’s Referral Resources
(Put our Illustration Experts to Work for Your Practice)

We created the Referral Resources listed below to deliver a “do-it-for-me” illustration service in a way that makes sense for your practice.  All are IMOs and InsMark Agency Platinum Power Producers®, and they are highly skilled at running InsMark software.  They will utilize your choice of insurance company, and they do not require a commission split.

Mention my name when you talk to our Referral Resources as they have promised to take special care of my readers.  My only request is this: if a Referral Resource helps you get the sale, place at least that case through them; otherwise, you will be taking unfair advantage of their generous offer to InsMark licensees.

Save time and get results with any InsMark illustration!

Testimonials

“InsMark has created without question the best suite of software for our industry that has ever existed. I personally have been using their software for almost 30 years, and it changed my career.  This unique and user friendly software will add many thousands to your income for as long as you’re in business. InsMark makes me look good, and it will you as well.”
Simon Singer, CFP®, CAP®, RFC®, Past President International Forum, InsMark Platinum Power Producer®, Encino, CA

“I am writing to give you a ringing endorsement for the Wealthy and Wise System.  As you know, I am a LEAP practitioner.  The Wealthy and Wise software has helped me supplement my LEAP skills in the over age 60 client base.  I have been paid for many cases using Wealthy and Wise as support, the smallest of which was $27,000, the largest was $363,000.  With those type of commissions, you would have to be nuts not to buy it.”
Vincent M. D’Addona, CLU, ChFC, MSFS, AEP, InsMark Platinum Power Producer®, New York City, NY

“InsMark helps us help our clients understand their money and their choices.  I always learn something new that changes what we do and how we can do it more efficiently.  That translates to a better bottom line for us and for our clients.  It’s making more money for everyone -- just by pushing InsMark buttons on the computer.”
Kay Corbin, CLU, ChFC, InsMark Platinum Power Producer®, Phoenix, AZ

“Major cases we are developing have all moved along successfully because of the sublime simplicity and communication capability of Wealthy and Wise.  I guarantee that the proper use of this tool will dramatically raise the professional and personal self-image of any associate who dares to take the time to understand it . . .”
Phillip Barnhill, CLU, InsMark Gold Power Producer®, Minneapolis, MN

If you don’t get the client to distinguish cash flow from net worth, you won’t make the case sale.  In my experience, Wealthy and Wise is the only system that recognizes this important estate planning component.”
Stephen Rothschild, CLU, ChFC, CRC, RFC, International Forum Member, Saint Louis, MO

 

Important Note #1:  The hypothetical life insurance illustrations associated with this Blog assumes the nonguaranteed values shown continue in all years.  This is not likely, and actual results may be more or less favorable.  Actual illustrations are not valid unless accompanied by a basic illustration from the issuing life insurance company.

Important Note #2:  Many of you are rightly concerned about the potential tax bomb in life insurance that can accidentally be triggered by a careless policyowner.  Click here to read Blog #51: Avoiding the Tax Bomb in Life Insurance.

Important Note #3:  The information in this Blog is for educational purposes only.  In all cases, the approval of a client’s legal and tax advisers must be secured regarding the implementation or modification of any planning technique as well as the applicability and consequences of new cases, rulings, or legislation upon existing or impending plans.

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More Recent Blogs:

Blog #139: Finding Clients For Large Case Premium Financing… JUST GOT EASIER

Blog #138: The Quickest Way To Learn InsMark

Blog #137: More On “The Best Policy for My Client”

Blog #136: Taking Care of a Rainmaker

Blog #135: Merging College and Retirement Planning

 

3 Reasons Why It’s Profitable For You To Share These
Blog Posts With Your Business Associates and
Professional Study Groups (i.e. “LinkedIn”)

 

Robert B. Ritter, Jr. Blog Archive

 

Blog #138: The Quickest Way To Learn InsMark

(Click here for Blog Archive)
(Click here for Blog Index)

Getting Started with InsMark Training Video

Bob Ritter's Blog #138: The Quickest Way To Learn InsMark

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Note from Bob:  The new concepts presented in this Blog are the brainchild of Don Prehn, a Board Member and Senior Advisor for InsMark.  Don serves as one of the editors of this Blog and provides guidance on the overall web-based client service and education and sales strategies for InsMark’s suite of software products.

DO WE HAVE A TREAT FOR YOU!

We frequently get one of the following questions from our InsMark software users or Blog readers:

  • “I haven’t used InsMark for a while . . . can you help me learn to do more things with the software?”
  • “Can you help me learn how to create a presentation that was shown in one of the Blogs?”
  • “I have producers in my agency and/or staff that need to learn how to use the InsMark software.  What’s the best way to proceed?”

For answers to these questions, just click on the image above (the “dog reading the book”).  This will take you to a web page entitled “The Quickest Way To Learn InsMark”.  Once there, as you scroll down a little, you will also see a video with the caption (“Easy As 1, 2, 3”).  Watch this video! It will explain the powerful new training resources we have that will give you the “keys to the safe” on how to use InsMark like a pro for virtually any situation.

As you watch the “Easy As 1, 2, 3” video noted above, it also explains the importance of using InsMark’s Digital Workbook files which are the source of all InsMark presentations (discussed in the instructional video below).  That said, we strongly encourage you to watch the “Easy As 1, 2, 3” video first before viewing the one below.

 

This Blog #138 has no InsMark presentations or accompanying Workbook files.

 

We’ve tested “The Quickest Way To Learn InsMark” with several of our individual and independent marketing organization licensees, and the feedback has been tremendous — and uniformly positive.  If you’ll spend a few minutes watching the videos (described above), you’ll see how this new process literally takes all of the guesswork out of creating customized InsMark presentations for your clients.

We’re thrilled to provide this new sales and training resource and hope you find it useful.

(Click here for Blog Archive)
(Click here for Blog Index)

Licensing InsMark Systems

To license any of the InsMark software products, visit our Product Center or contact Julie Nayeri at Julien@insmark.com or 888-InsMark (467-6275).  Institutional inquiries should be directed to David Grant, Senior Vice President – Sales, at dag@insmark.com or (925) 543-0513.

InsMark’s Referral Resources
(Put our Illustration Experts to Work for Your Practice)

We created the Referral Resources listed below to deliver a “do-it-for-me” illustration service in a way that makes sense for your practice.  All are IMOs and InsMark Agency Platinum Power Producers®, and they are highly skilled at running InsMark software.  They will utilize your choice of insurance company, and they do not require a commission split.

Mention my name when you talk to our Referral Resources as they have promised to take special care of my readers.  My only request is this: if a Referral Resource helps you get the sale, place at least that case through them; otherwise, you will be taking unfair advantage of their generous offer to InsMark licensees.

Save time and get results with any InsMark illustration!

Testimonials

“InsMark has created without question the best suite of software for our industry that has ever existed. I personally have been using their software for almost 30 years, and it changed my career.  This unique and user friendly software will add many thousands to your income for as long as you’re in business. InsMark makes me look good, and it will you as well.”
Simon Singer, CFP®, CAP®, RFC®, Past President International Forum, InsMark Platinum Power Producer®, Encino, CA

“InsMark is the Picasso of the financial services world — their marketing savvy never fails to amaze me.”
Doug Peete, Past President, Top of the Table, InsMark Silver Power Producer®, Overland Park, KS

“I really thought I knew all the sales techniques that affect my business, but I do now, thanks to InsMark.”
Sam Keck, MBA, CLU, CFP, LUTCF, InsMark Platinum Power Producer®, Financial Planner, Denver, CO

“For three decades, InsMark software has been the leader in presentation software for life insurance.  Nothing holds a candle to it.  If you are in the retirement, estate or charitable planning arena, this is the easiest AND most powerful software on the planet.  I highly recommend it.”
Scott Keffer, Advisor Coach, Best Selling Author, Creator of Double Your Affluent Clients®, Pittsburgh, PA

 

Important Note:  The information in this Blog is for educational purposes only.  In all cases, the approval of a client’s legal and tax advisers must be secured regarding the implementation or modification of any planning technique as well as the applicability and consequences of new cases, rulings, or legislation upon existing or impending plans.

seperator bar

More Recent Blogs:

Blog #137: More On “The Best Policy for My Client”

Blog #136: Taking Care of a Rainmaker

Blog #135: Merging College and Retirement Planning

Blog #134: Best Strategy for an IRA (Part 2 of 2)

Blog #133: Best Strategy for an IRA (Part 1 of 2)

 

3 Reasons Why It’s Profitable For You To Share These
Blog Posts With Your Business Associates and
Professional Study Groups (i.e. “LinkedIn”)

 

Robert B. Ritter, Jr. Blog Archive