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On Thursday’s “Alex Marlow Show,” Newsweek Senior Editor-at-Large Josh Hammer discussed President-Elect Donald Trump’s foreign policy during his first term in office. Hammer said, “So, Trump’s foreign policy from his first term...was nothing short of genius.” And “It was probably the single best part of his entire presidency, honestly” even more so than his judicial picks during the first term. “The Alex Marlow Show,” hosted by Breitbart Editor-in-Chief Alex Marlow, is a weekday podcast produced by Breitbart News and Salem Podcast Network. You can subscribe to the podcast on YouTube , Rumble , Apple Podcasts , and Spotify . Follow Breitbart.tv on Twitter @BreitbartVideoThis article is the sixth in our series on equity-based compensation intended to assist employers with answering a common question: What type of equity compensation award is best for our company and our employees? The first article is available here , the second article is available here , the third article is available here , the fourth article is available here , and the fifth article is available here . This article will provide an overview of cash-settled equity awards. As an overview, this article will address only certain key aspects of cash-settled equity awards. It is not intended to provide comprehensive treatment of these awards. In addition, all discussion of taxes is limited to U.S. Federal income tax. What is a Cash-Settled Equity Award? The term “cash-settled equity award” generally encompasses any compensatory award that is (1) valued on the basis of an underlying equity security, but (2) settled with a cash payment rather than the issuance of shares. By way of example, a cash-settled stock appreciation right (SAR) is a cash-settled counterpart to a stock option, representing the right to receive, upon exercise, a cash payment equal to the excess of the value of the underlying share over the exercise price (sometimes referred to as the grant price or the strike price) rather than, in the case of a stock option, a right to acquire a share through payment of the exercise price. Another common example is a cash-settled restricted stock unit (RSU), which is a cash-settled counterpart to restricted stock, representing the right to receive, upon settlement after vesting, a cash payment equal to the value of the underlying share rather than, in the case of restricted stock, the right to retain, upon vesting, the shares issued at grant. Cash-settled equity awards are often referred to as “phantom equity” or “phantom stock” because, although their value is based on the value of shares of stock or other equity interests, they do not represent the right to receive actual shares or other equity interests in an entity. This article will focus on cash-settled SARs and cash-settled RSUs, two of the most common types of cash-settled equity awards. Why Grant Cash-Settled Equity Awards? Cash-settled equity awards are often granted by employers to employees or other service providers (such as directors and consultants) because they help to align the service provider’s interests with those of the employer’s shareholders (see “Advantages” below), but do not result in dilution to shareholders because no actual shares are issued. For publicly-traded companies, cash-settled equity awards can be attractive because they are not subject to the stock exchange requirement that, in general, shareholders must approve equity compensation involving the issuance of actual shares. What Are Some Typical Terms of Cash-Settled Equity Awards? Cash-settled equity awards often have terms similar to their “real” equity counterparts. By way of example, cash-settled equity awards often have a vesting schedule during which the service provider must remain employed or in service for the cash-settled award to become exercisable, in the case of cash-settled SARs, or vested and settled in cash, in the case of cash-settled RSUs. Vesting schedules often range from three to five years in total, with some form of ratable vesting over the entire service period. The vesting schedule selected, like the vesting schedule for “real” equity, will typically reflect a balance between the employer’s desire to maintain a longer-term retention incentive and the need to ensure that the service provider perceives the vesting schedule as achievable. Performance goals may also be included as a condition of vesting or exercisability. Tax Treatment Cash-Settled SARs Cash-settled SARs are treated similarly to nonqualified stock options for tax purposes. In general, cash-settled SARs do not have any immediate tax consequences for the employer or the service provider at grant or vesting. Instead, the tax recognition event occurs when the cash-settled SARs are exercised. At the time of exercise, the service provider typically recognizes ordinary income in the amount of the cash payment, which is generally equal to the amount by which the fair market value of the stock underlying the cash-settled SAR exceeds the exercise or grant price (the “spread”), and the employer will generally receive a corresponding tax deduction. For employee holders of cash-settled SARs, the spread is generally treated as supplemental wages for tax withholding purposes and is reportable as such on the employee’s Form W-2. For non-employee holders of cash-settled SARs, the spread is generally treated as compensation and reportable on the appropriate Form 1099. To receive the tax treatment described above, however, cash-settled SARs must satisfy a few requirements, including the following: Compensation payable under the cash-settled SAR cannot be greater than the excess of the fair market value of the underlying stock on the date the SAR is exercised over the exercise or grant price of the SAR with respect to a number of shares fixed on or before the date of grant of the SAR. The exercise or grant price of the cash-settled SARs must be set no lower than the fair market value of the underlying stock at the time of the grant. (See “Disadvantages” below.) The cash-settled SARs must relate to the stock of the entity for which the service provider provides services or a parent of that entity. Cash-settled SARs cannot generally be granted in relation to the stock of a subsidiary of the entity for which the service provider provides services. The cash-settled SARs may not have any additional feature for the deferral of income beyond the date of exercise. If a cash-settled SAR meets all of these requirements, it generally will be exempt from the tax rules on nonqualified deferred compensation known as Code Section 409A and therefore receive the tax treatment outlined above. If a cash-settled SAR does not meet all of these requirements, then it may be subject to Code Section 409A, which imposes strict requirements on the timing of deferred compensation and, if such requirements are not met, a 20% penalty tax and other adverse tax consequences. Because cash-settled SARs often do not satisfy the timing requirements of Code Section 409A, it is generally desirable that they satisfy the four requirements above to qualify as exempt from Code Section 409A. Alternatively, cash-settled SARs that do not satisfy all of the four requirements above may be structured as an arrangement that is subject to, and compliant with, Code Section 409A, but doing so typically involves the holder of the SAR giving up significant flexibility regarding their ability to choose when to exercise the SAR. Cash-Settled RSUs There are generally no income tax consequences at the time a cash-settled RSU is granted; rather, the value of the RSU is taxed as ordinary income and subject to income tax withholding, if applicable, when the award is settled. A recipient may not make an 83(b) election related to an award of cash-settled RSUs. FICA will be due with respect to employee-held RSUs when the RSUs are not subject to a substantial risk of forfeiture (such as upon retirement eligibility), even if they are not settled until a later date. The company will generally be eligible to take a deduction with respect to cash-settled RSUs when the recipient recognizes ordinary income. Advantages Cash-Settled SARs Cash-settled SARs have several potential advantages as an incentive compensation vehicle: There is a possibility of large gains if the stock value increases significantly, which can be highly motivating to employees and other service providers and help to align their interests with shareholders. Cash-settled SARs are generally easy to understand, making it more likely that service providers will perceive them as valuable as long as the stock value is believed to be likely to increase. The employer generally receives a tax deduction corresponding to the compensation recognized by the holder of cash-settled SARs upon exercise. Cash-settled SARs (in contrast to incentive stock options) may be granted to non-employee service providers, such as consultants and directors. Cash-settled SARs, in contrast to stock options, do not require the holder to provide cash upon exercise to fund the exercise price and, in the case of nonqualified stock options, withholding taxes. Cash-Settled RSUs Cash-settled RSUs have potential advantages as an incentive compensation vehicle: Cash-settled RSUs generally require no personal investment from recipients. From the company’s perspective, granting a recipient a cash-settled RSU does not give the recipient any rights as a shareholder. Cash-settled RSUs provide similar economic incentives to holders as restricted stock or stock-settled RSUs, aligning their interests prior to settlement with those of shareholders, but, in contrast to restricted stock or stock-settled RSUs, they do not result in dilution to shareholders. Disadvantages Cash-Settled SARs Some potential disadvantages to cash-settled SARs include the following: Because of the exercise or grant price, cash-settled SARs have no value to the holder unless the value of the underlying stock increases above the exercise or grant price. If the stock does not increase in value, or declines in value, cash-settled SARs can quickly lose their motivating power or even become demoralizing if the stock value remains below the exercise or grant price for an extended period. Upon exercise, the amount of cash received (the spread of the SARs) is taxed as ordinary income. There is no opportunity for capital gains treatment. If the holder of the cash-settled SAR is an employee, the income is also subject to tax withholding and employment taxes. Upon exercise, the company must pay cash equal to the spread and, in contrast to stock options, receives no cash from the holder through payment of the exercise price. To set the exercise or grant price, the employer generally must determine the fair market value of its stock at the time of grant within the framework of Code Section 409A, which can involve incurring additional costs if the company is not publicly traded and an independent third-party appraisal is used. Cash-Settled RSUs Some potential disadvantages to cash-settled RSUs include the following: Cash-settled RSUs provide no opportunity for capital gains. Cash-settled RSUs may be subject to Code Section 409A, which limits the flexibility in design and can introduce significant complexity. Cash-settled RSUs can raise concerns under ERISA if the payout occurs only upon termination of employment or after more than 10 years. Other Considerations Accounting Whether equity awards are settled in cash or shares is relevant to their accounting treatment. Although a full discussion of the accounting of cash-settled equity awards is beyond the scope of this article, in general, RSUs or SARs that can be settled only in shares receive “fixed” accounting treatment similar to their real equity counterparts. The fair value of the award, determined at the time of grant, is typically expensed over the service period. If awards must or may be settled in cash, on the other hand, then they may be subject to liability or variable accounting, requiring them to be marked to market periodically. Documentation Cash-settled equity awards, like their real equity counterparts, are normally documented using either (1) a plan containing the main terms and conditions applicable to the awards, with individual award agreements given to each recipient setting forth the particular terms and conditions of their awards, such as the number of shares subject to the award being granted, the exercise or grant price (if applicable), and the vesting period, or (2) a stand-alone award agreement including all of the material terms for the specific award. Whether the board of directors or management can approve cash-settled equity awards typically depends on the amount involved and the materiality of the amount to the organization. As we noted at the beginning of this article, because the article is intended as an overview, it addresses only certain key aspects of cash-settled equity awards and does not provide a comprehensive discussion. If you have questions about the topics covered in this overview of cash-settled equity awards not addressed in this article, or if you would like to explore other equity compensation alternatives, please refer to the other articles in this series, or contact your Foley attorney for more information.
US sex-abuse watchdog fires investigator after learning of his arrest for stealing drug money DENVER (AP) — The U.S. Center for SafeSport abruptly fired one of its investigators last month after learning he’d been arrested for stealing money confiscated after a drug bust he was part of during his previous job as a police officer. Jason Krasley left his job with the Allentown Police Department in Pennsylvania in 2021 and was hired by the Denver-based SafeSport center to look into sensitive cases involving sex abuse and harassment. The center said it conducts multiple interviews and a “comprehensive background check” of potential employees. The center said it was looking into cases Krasley handled to make sure they were dealt with appropriately. Jim Larrañaga steps down at Miami, Bill Courtney takes over to finish season CORAL GABLES, Fla. (AP) — Jim Larrañaga has stepped down as Miami’s men’s basketball coach effective immediately. Larrañaga will be replaced by associate head coach Bill Courtney — one of Larrañaga’s best friends for the past three decades or so — for the remainder of the season. The now-former coach says he loves the university but believes it's the right time to step away. Larrañaga says "I’ve tried every which way to keep this going.” Larrañaga joins a long line of prominent college basketball coaches who have left their jobs in recent years citing the changes in the game and the challenge of coaching in the name, image and likeness era. Cowboys shutting down CeeDee Lamb with 2 games to go over receiver's shoulder issue FRISCO, Texas (AP) — The Dallas Cowboys are shutting down CeeDee Lamb with two games remaining after their 2023 All-Pro receiver spent the second half of the season dealing with a sprained right shoulder. The team says additional exams revealed enough damage to keep Lamb off the field Sunday at Philadelphia and in the final game at home against Washington. The team says surgery isn't expected to be required. Dallas was eliminated from playoff contention a few hours before last weekend’s 26-24 victory over Tampa Bay. At least 65 million tune in for Netflix NFL Christmas Day games. NBA holiday ratings also skyrocket LeBron James is going to have to make room for the NFL. Wednesday’s doubleheader on Netflix set records as the most-streamed NFL games in U.S. history, with numbers nearly five times more than the NBA. The Baltimore Ravens’ 31-2 victory over the Houston Texans averaged 24.3 million while Kansas City’s 29-10 win at Pittsburgh averaged 24.1 according to early viewer figures released by Nielsen on Thursday. Nielsen also said there were 65 million U.S. viewers who tuned in for at least one minute of one of the two games. The NBA’s five-game slate averaged about 5.25 million viewers per game across ABC, ESPN and its platforms, according to the league and Nielsen. Pat Riley says the Miami Heat will not trade Jimmy Butler ORLANDO, Fla. (AP) — If Jimmy Butler wants a trade, the Miami Heat have no plans to make him happy. Heat President Pat Riley — in a rare move — spoke out to address rumors Thursday, saying the team has no plans to trade Butler. It’s a clear sign that, if necessary, the team will be willing to let Butler leave as a free agent and get nothing in return. Riley says in a release distributed by the team "we usually don’t comment on rumors, but all this speculation has become a distraction to the team and is not fair to the players and coaches.” Penn State offensive coordinator Kotelnicki's creativity has the Nittany Lions humming in the CFP Penn State's offense is thriving under first-year offensive coordinator Andy Kotelnicki. The Nittany Lions are one of a handful of Power Four schools averaging 200 yards per game rushing and receiving heading into their College Football Playoff quarterfinal against Boise State. Penn State has one of the most unique offensive weapons in the country in tight end Tyler Warren. Warren has 92 receptions this season and has become a threat out of the backfield, rushing for 197 yards and two touchdowns. Organizers say two sailors have died in Sydney to Hobart yacht race amid wild weather conditions SYDNEY (AP) — Organizers said that two Sydney to Hobart sailors have died at sea amid wild weather conditions that forced line honors favorite Master Lock Comanche to withdraw among mass retirements. The Cruising Yacht Club of Australia, which administers the yacht race, has said that one sailor each on entrants Flying Fish Arctos and Bowline were killed after being struck by the boom, a large horizontal pole at the bottom of the sail. The race will continue as the fleet continues its passage to Constitution Dock in Hobart, with the first boats expected to arrive later on Friday or early Saturday morning. Haaland penalty failure and Fernandes red card pile on woes for City and United in Premier League Erling Haaland’s failure from the penalty spot and Bruno Fernandes’ latest red card have compounded the woes of Manchester City and Manchester United on another tough day for the two Premier League giants. City dropped more points in its improbably poor run of form by drawing 1-1 at home to Everton. Haaland had a spot kick saved by England goalkeeper Jordan Pickford. The defending champions have only won one of its last 13 games in all competitions. City is languishing in seventh place while United is 14th after a 2-0 loss at Wolverhampton. Fernandes was sent off in the 47th. First-place Liverpool beat Leicester 3-1 in foggy conditions at Anfield and leads by seven points. Simona Halep withdraws from Australian Open qualifying because of knee and shoulder pain MELBOURNE, Australia (AP) — Two-time Grand Slam champion Simona Halep has pulled out of Australian Open qualifying and a tuneup tournament in Auckland, New Zealand, because of pain in her knee and shoulder. Thursday's news represents the latest interruption of her comeback from a drug suspension. Halep posted on social media that she was feeling poorly after participating in an exhibition event in Abu Dhabi. The 33-year-old Romanian said she is planning to next enter the Transylvania Open in her home country, where play begins Feb. 3. Halep was granted a wild-card entry for qualifying in the Australian Open last week. Mahomes throws 3 TDs as Chiefs clinch AFC's top seed by breezing past the skidding Steelers 29-10 PITTSBURGH (AP) — Patrick Mahomes passed for 320 yards and three touchdowns and the Kansas City Chiefs locked up the top seed in the AFC for the fourth time in seven seasons with a 29-10 win over the Pittsburgh Steelers. The two-time defending Super Bowl champions raced to an early 13-point lead and were never really threatened by the Steelers (10-6). Pittsburgh has dropped three straight to see its chances of capturing the AFC North take another hit. Travis Kelce caught eight passes for 84 yards and a touchdown. Kelce also became the third tight end in NFL history to reach 1,000 receptions, joining Tony Gonzalez and Jason Witten.B.C. premier says feds and provinces plan right-left approach to Trump's tariff plansCharley Walters: McCarthy could get another redshirt year behind Darnold
WASHINGTON (AP) — For years, Pat Verhaeghe didn’t think highly of Donald Trump as a leader. Then Verhaeghe began seeing more of Trump’s campaign speeches online and his appearances at sporting events. There was even the former president’s pairing with Bryson DeChambeau as part of the pro golfer’s YouTube channel series to shoot an under-50 round of golf while engaging in chitchat with his partner. “I regret saying this, but a while ago I thought he was an idiot and that he wouldn’t be a good president,” said the 18-year-old first-time voter. “I think he’s a great guy now.” Verhaeghe isn't alone among his friends in suburban Detroit or young men across America. Although much of the electorate shifted right to varying degrees in 2024, young men were one of the groups that swung sharply toward Trump. More than half of men under 30 supported Trump, according to AP VoteCast , a survey of more than 120,000 voters, while Democrat Joe Biden had won a similar share of this group four years earlier. White men under 30 were solidly in Trump’s camp this year — about 6 in 10 voted for Trump — while young Latino men were split between the two candidates. Most Black men under 30 supported Democrat Kamala Harris, but about one-third were behind Trump. Young Latino men’s views of the Democratic Party were much more negative than in 2020, while young Black men’s views of the party didn’t really move. About 6 in 10 Latino men under 30 had a somewhat or very favorable view of the Democrats in 2020, which fell to about 4 in 10 this year. On the other hand, about two-thirds of young Black men had a favorable view of the Democrats this year, which was almost identical to how they saw the party four years ago. “Young Hispanic men, and really young men in general, they want to feel valued," said Rafael Struve, deputy communications director for Bienvenido, a conservative group that focused on reaching young Hispanic voters for Republicans this year. “They're looking for someone who fights for them, who sees their potential and not just their struggles.” Struve cited the attempted assassination of Trump during a July rally in Pennsylvania as one of the catalyzing moments for Trump’s image among many young men. Trump, Struve said, was also able to reach young men more effectively by focusing on nontraditional platforms like podcasts and digital media outlets. “Getting to hear from Trump directly, I think, really made all the difference," Struve said of the former president's appearances on digital media platforms and media catering to Latino communities, like town halls and business roundtables Trump attended in Las Vegas and Miami. Not only did Trump spend three hours on Joe Rogan's chart-topping podcast, but he took up DeChambeau's “Break 50” challenge for the golfer's more than 1.6 million YouTube subscribers. Trump already had an edge among young white men four years ago, although he widened the gap this year. About half of white men under 30 supported Trump in 2020, and slightly less than half supported Biden. Trump's gains among young Latino and Black men were bigger. His support among both groups increased by about 20 percentage points, according to AP VoteCast — and their feelings toward Trump got warmer, too. It wasn’t just Trump. The share of young men who identified as Republicans in 2024 rose as well, mostly aligning with support for Trump across all three groups. “What is most alarming to me is that the election is clear that America has shifted right by a lot,” said William He, founder of Dream For America, a liberal group that works to turn out young voters and supported Harris’ presidential bid. With his bombastic demeanor and a policy agenda centered on a more macho understanding of culture , Trump framed much of his campaign as a pitch to men who felt scorned by the country’s economy, culture and political system. Young women also slightly swung toward the former president, though not to the degree of their male counterparts. It's unclear how many men simply did not vote this year. But there's no doubt the last four years brought changes in youth culture and how political campaigns set out to reach younger voters. Democrat Kamala Harris' campaign rolled out policy agendas tailored to Black and Latino men, and the campaign enlisted a range of leaders in Black and Hispanic communities to make the case for the vice president. Her campaign began with a flurry of enthusiasm from many young voters, epitomized in memes and the campaign's embrace of pop culture trends like the pop star Charli XCX's “brat” aesthetic . Democrats hoped to channel that energy into their youth voter mobilization efforts. “I think most young voters just didn’t hear the message,” said Santiago Mayer, executive director of Voters of Tomorrow, a liberal group that engages younger voters. Mayer said the Harris campaign’s pitch to the country was “largely convoluted” and centered on economic messaging that he said wasn’t easily conveyed to younger voters who were not already coming to political media. “And I think that the policies themselves were also very narrow and targeted when what we really needed was a simple, bold economic vision,” said Mayer. Trump also embraced pop culture by appearing at UFC fights, football games and appearing alongside comedians, music stars and social media influencers. His strategists believed that the former president’s ability to grab attention and make his remarks go viral did more for the campaign than paid advertisements or traditional media appearances. Trump's campaign also heavily cultivated networks of online conservative platforms and personalities supportive of him while also engaging a broader universe of podcasts, streaming sites, digital media channels and meme pages open to hearing him. “The right has been wildly successful in infiltrating youth political culture online and on campus in the last couple of years, thus radicalizing young people towards extremism,” said He, who cited conservative activist groups like Turning Point USA as having an outsize impact in online discourse. “And Democrats have been running campaigns in a very old fashioned way. The battleground these days is cultural and increasingly on the internet.” Republicans may lose their broad support if they don't deliver on improving Americans' lives, Struve cautioned. Young men, especially, may drift from the party in a post-Trump era if the party loses the president-elect's authenticity and bravado. Bienvenido, for one group, will double down in the coming years to solidify and accelerate the voting pattern shifts seen this year, Struve said. “We don’t want this to be a one and done thing,” he said. Associated Press writer Joey Cappelletti in Lansing, Michigan, and AP polling editor Amelia Thomson-DeVeaux contributed to this report.South Korea impeaches acting President Han Duck-soo, deepening political turmoil
WASHINGTON (AP) — For years, Pat Verhaeghe didn’t think highly of Donald Trump as a leader. Then Verhaeghe began seeing more of Trump’s campaign speeches online and his appearances at sporting events. There was even the former president’s pairing with Bryson DeChambeau as part of the pro golfer’s YouTube channel series to shoot an under-50 round of golf while engaging in chitchat with his partner. “I regret saying this, but a while ago I thought he was an idiot and that he wouldn’t be a good president,” said the 18-year-old first-time voter. “I think he’s a great guy now.” Verhaeghe isn't alone among his friends in suburban Detroit or young men across America. Although much of the electorate shifted right to varying degrees in 2024, young men were one of the groups that swung sharply toward Trump. More than half of men under 30 supported Trump, according to AP VoteCast , a survey of more than 120,000 voters, while Democrat Joe Biden had won a similar share of this group four years earlier. White men under 30 were solidly in Trump’s camp this year — about 6 in 10 voted for Trump — while young Latino men were split between the two candidates. Most Black men under 30 supported Democrat Kamala Harris, but about one-third were behind Trump. Young Latino men’s views of the Democratic Party were much more negative than in 2020, while young Black men’s views of the party didn’t really move. About 6 in 10 Latino men under 30 had a somewhat or very favorable view of the Democrats in 2020, which fell to about 4 in 10 this year. On the other hand, about two-thirds of young Black men had a favorable view of the Democrats this year, which was almost identical to how they saw the party four years ago. “Young Hispanic men, and really young men in general, they want to feel valued," said Rafael Struve, deputy communications director for Bienvenido, a conservative group that focused on reaching young Hispanic voters for Republicans this year. “They're looking for someone who fights for them, who sees their potential and not just their struggles.” Struve cited the attempted assassination of Trump during a July rally in Pennsylvania as one of the catalyzing moments for Trump’s image among many young men. Trump, Struve said, was also able to reach young men more effectively by focusing on nontraditional platforms like podcasts and digital media outlets. “Getting to hear from Trump directly, I think, really made all the difference," Struve said of the former president's appearances on digital media platforms and media catering to Latino communities, like town halls and business roundtables Trump attended in Las Vegas and Miami. Not only did Trump spend three hours on Joe Rogan's chart-topping podcast, but he took up DeChambeau's “Break 50” challenge for the golfer's more than 1.6 million YouTube subscribers. Trump already had an edge among young white men four years ago, although he widened the gap this year. About half of white men under 30 supported Trump in 2020, and slightly less than half supported Biden. Trump's gains among young Latino and Black men were bigger. His support among both groups increased by about 20 percentage points, according to AP VoteCast — and their feelings toward Trump got warmer, too. It wasn’t just Trump. The share of young men who identified as Republicans in 2024 rose as well, mostly aligning with support for Trump across all three groups. “What is most alarming to me is that the election is clear that America has shifted right by a lot,” said William He, founder of Dream For America, a liberal group that works to turn out young voters and supported Harris’ presidential bid. With his bombastic demeanor and a policy agenda centered on a more macho understanding of culture , Trump framed much of his campaign as a pitch to men who felt scorned by the country’s economy, culture and political system. Young women also slightly swung toward the former president, though not to the degree of their male counterparts. It's unclear how many men simply did not vote this year. But there's no doubt the last four years brought changes in youth culture and how political campaigns set out to reach younger voters. Democrat Kamala Harris' campaign rolled out policy agendas tailored to Black and Latino men, and the campaign enlisted a range of leaders in Black and Hispanic communities to make the case for the vice president. Her campaign began with a flurry of enthusiasm from many young voters, epitomized in memes and the campaign's embrace of pop culture trends like the pop star Charli XCX's “brat” aesthetic . Democrats hoped to channel that energy into their youth voter mobilization efforts. “I think most young voters just didn’t hear the message,” said Santiago Mayer, executive director of Voters of Tomorrow, a liberal group that engages younger voters. Mayer said the Harris campaign’s pitch to the country was “largely convoluted” and centered on economic messaging that he said wasn’t easily conveyed to younger voters who were not already coming to political media. “And I think that the policies themselves were also very narrow and targeted when what we really needed was a simple, bold economic vision,” said Mayer. Trump also embraced pop culture by appearing at UFC fights, football games and appearing alongside comedians, music stars and social media influencers. His strategists believed that the former president’s ability to grab attention and make his remarks go viral did more for the campaign than paid advertisements or traditional media appearances. Trump's campaign also heavily cultivated networks of online conservative platforms and personalities supportive of him while also engaging a broader universe of podcasts, streaming sites, digital media channels and meme pages open to hearing him. “The right has been wildly successful in infiltrating youth political culture online and on campus in the last couple of years, thus radicalizing young people towards extremism,” said He, who cited conservative activist groups like Turning Point USA as having an outsize impact in online discourse. “And Democrats have been running campaigns in a very old fashioned way. The battleground these days is cultural and increasingly on the internet.” Republicans may lose their broad support if they don't deliver on improving Americans' lives, Struve cautioned. Young men, especially, may drift from the party in a post-Trump era if the party loses the president-elect's authenticity and bravado. Bienvenido, for one group, will double down in the coming years to solidify and accelerate the voting pattern shifts seen this year, Struve said. “We don’t want this to be a one and done thing,” he said. Associated Press writer Joey Cappelletti in Lansing, Michigan, and AP polling editor Amelia Thomson-DeVeaux contributed to this report.
Gus Malzahn is leaving his post as UCF's head coach to reunite with Florida State coach Mike Norvell as the Seminoles' offensive coordinator, ESPN reported on Saturday. Norvell, who served as a graduate assistant under Malzahn at Tulsa in 2007-08, relinquished his role as FSU's primary playcaller amid a staff shakeup this season. Florida State, 1-7 in the Athletic Coast Conference this season, entered Saturday's season finale against Florida at 2-9 and ranked No. 131 in the nation in total offense. UCF also endured a tough 2024 season, going 4-8 after losing eight of its last nine games. During Malzahn's four-year tenure, the Knights went 28-24, including 5-13 in the Big 12 Conference the last two seasons. Malzahn, 59, is 105-62 in 13 seasons as a college head coach, highlighted by a 68-35 mark in eight seasons at Auburn -- which included a BCS title game appearance in 2013. He served as offensive coordinator and playcaller when the Tigers won the national title in 2010. Malzahn will be tasked with revitalizing a Florida State offense that helped produce a 13-1 campaign in 2023, when the Seminoles were denied a spot in the College Football Playoff. Over the last three seasons at UCF, his rushing attack has been in the Top 10 in the nation. In his 19 seasons as a college head coach or offensive coordinator, Malzahn's teams have averaged 447.7 yards per game, and three of his teams eclipsed 7,000 yards in a season. --Field Level Media
Young Thug & Mariah The Scientist Allegedly Spotted Skiing Amid Leaked Jail Call DramaWASHINGTON D.C., DC — For Makenzie Gilkison, spelling is such a struggle that a word like rhinoceros might come out as “rineanswsaurs” or sarcastic as “srkastik.” The 14-year-old from suburban Indianapolis can sound out words, but her dyslexia makes the process so draining that she often struggles with comprehension. “I just assumed I was stupid,” she recalled of her early grade school years. But assistive technology powered by artificial intelligence has helped her keep up with classmates. Last year, Makenzie was named to the National Junior Honor Society. She credits a customized AI-powered chatbot, a word prediction program and other tools that can read for her. “I would have just probably given up if I didn’t have them,” she said. Artificial intelligence holds the promise of helping countless other students with a range of visual, speech, language and hearing impairments to execute tasks that come easily to others. Schools everywhere have been wrestling with how and where to incorporate AI , but many are fast-tracking applications for students with disabilities. Getting the latest technology into the hands of students with disabilities is a priority for the U.S. Education Department, which has told schools they must consider whether students need tools like text-to-speech and alternative communication devices. New rules from the Department of Justice also will require schools and other government entities to make apps and online content accessible to those with disabilities. There is concern about how to ensure students using it — including those with disabilities — are still learning. Students can use artificial intelligence to summarize jumbled thoughts into an outline, summarize complicated passages, or even translate Shakespeare into common English. And computer-generated voices that can read passages for visually impaired and dyslexic students are becoming less robotic and more natural. “I’m seeing that a lot of students are kind of exploring on their own, almost feeling like they’ve found a cheat code in a video game,” said Alexis Reid, an educational therapist in the Boston area who works with students with learning disabilities. But in her view, it is far from cheating : “We’re meeting students where they are.” Ben Snyder, a 14-year-old freshman from Larchmont, New York, who was recently diagnosed with a learning disability, has been increasingly using AI to help with homework. “Sometimes in math, my teachers will explain a problem to me, but it just makes absolutely no sense,” he said. “So if I plug that problem into AI, it’ll give me multiple different ways of explaining how to do that.” He likes a program called Question AI. Earlier in the day, he asked the program to help him write an outline for a book report — a task he completed in 15 minutes that otherwise would have taken him an hour and a half because of his struggles with writing and organization. But he does think using AI to write the whole report crosses a line. “That’s just cheating,” Ben said. Schools have been trying to balance the technology’s benefits against the risk that it will do too much. If a special education plan sets reading growth as a goal, the student needs to improve that skill. AI can’t do it for them, said Mary Lawson, general counsel at the Council of the Great City Schools. But the technology can help level the playing field for students with disabilities, said Paul Sanft, director of a Minnesota-based center where families can try out different assistive technology tools and borrow devices. “There are definitely going to be people who use some of these tools in nefarious ways. That’s always going to happen,” Sanft said. “But I don’t think that’s the biggest concern with people with disabilities, who are just trying to do something that they couldn’t do before.” Another risk is that AI will track students into less rigorous courses of study. And, because it is so good at identifying patterns , AI might be able to figure out a student has a disability. Having that disclosed by AI and not the student or their family could create ethical dilemmas, said Luis Pérez, the disability and digital inclusion lead at CAST, formerly the Center for Applied Specialized Technology. Schools are using the technology to help students who struggle academically, even if they do not qualify for special education services. In Iowa, a new law requires students deemed not proficient — about a quarter of them — to get an individualized reading plan. As part of that effort, the state’s education department spent $3 million on an AI-driven personalized tutoring program. When students struggle, a digital avatar intervenes. More AI tools are coming soon. The U.S. National Science Foundation is funding AI research and development. One firm is developing tools to help children with speech and language difficulties. Called the National AI Institute for Exceptional Education, it is headquartered at the University of Buffalo, which did pioneering work on handwriting recognition that helped the U.S. Postal Service save hundreds of millions of dollars by automating processing. “We are able to solve the postal application with very high accuracy. When it comes to children’s handwriting, we fail very badly,” said Venu Govindaraju, the director of the institute. He sees it as an area that needs more work, along with speech-to-text technology, which isn’t as good at understanding children’s voices, particularly if there is a speech impediment. Sorting through the sheer number of programs developed by education technology companies can be a time-consuming challenge for schools. Richard Culatta, CEO of the International Society for Technology in Education, said the nonprofit launched an effort this fall to make it easier for districts to vet what they are buying and ensure it is accessible. Makenzie wishes some of the tools were easier to use. Sometimes a feature will inexplicably be turned off, and she will be without it for a week while the tech team investigates. The challenges can be so cumbersome that some students resist the technology entirely. But Makenzie’s mother, Nadine Gilkison, who works as a technology integration supervisor at Franklin Township Community School Corporation in Indiana, said she sees more promise than downside. In September, her district rolled out chatbots to help special education students in high school. She said teachers, who sometimes struggled to provide students the help they needed, became emotional when they heard about the program. Until now, students were reliant on someone to help them, unable to move ahead on their own. “Now we don’t need to wait anymore,” she said. ___ This story corrects that Pérez works for CAST, formerly the Center for Applied Specialized Technology, not the Center for Accessible Technology. The Associated Press’ education coverage receives financial support from multiple private foundations. AP is solely responsible for all content. Find AP’s standards for working with philanthropies, a list of supporters and funded coverage areas at AP.org.
President-elect Donald Trump announced Saturday that he intends to nominate Charles Kushner, his son-in-law Jared Kushner ’s billionaire father, to be the next U.S. ambassador to France. Trump had pardoned the elder Kushner, a real estate scion, in the waning days of his first term for a mid-2000s felony conviction that landed Kushner in prison for more than a year. “He is a tremendous business leader, philanthropist, & dealmaker, who will be a strong advocate representing our Country & its interests,” Trump wrote on his Truth Social platform , saying Kushner would help “strengthen America’s partnership with France, our oldest Ally, & one of our greatest!” Trump noted Kushner’s 1999 New Jersey “Entrepreneur of the Year” title from the company Ernst & Young, along with other accomplishments that predated his legal downfall. Trump did not mention that Kushner donated $1 million in support of his successful 2024 White House bid. Don't let this be the end of the free press. The free press is under attack — and America's future hangs in the balance. As other newsrooms bow to political pressure, HuffPost is not backing down. Would you help us keep our news free for all? We can't do it without you. Can't afford to contribute? Support HuffPost by creating a free account and log in while you read. You've supported HuffPost before, and we'll be honest — we could use your help again . We view our mission to provide free, fair news as critically important in this crucial moment, and we can't do it without you. Whether you give once or many more times, we appreciate your contribution to keeping our journalism free for all. You've supported HuffPost before, and we'll be honest — we could use your help again . We view our mission to provide free, fair news as critically important in this crucial moment, and we can't do it without you. Whether you give just one more time or sign up again to contribute regularly, we appreciate you playing a part in keeping our journalism free for all. Already contributed? Log in to hide these messages. Following his conviction, Kushner, who had been a lawyer, was disbarred in three states: New York, New Jersey and Pennsylvania. The charges revolved around tax evasion, illegal campaign finance contributions and retaliation against a witness. “Congratulations to Charlie, his wonderful wife Seryl, their 4 children, & 14 grandchildren,” Trump wrote. “His son, Jared, worked closely with me in the White House, in particular on Operation Warp Speed, Criminal Justice Reform, & the Abraham Accords.” Jared Kushner married Trump’s elder daughter, Ivanka Trump , in 2009. While the pair held key advisory positions in the first Trump administration, they are not expected to take part in the second. According to Forbes , the Kushner family is worth an estimated $7.1 billion, with real estate holdings that include Kushner Companies properties and those held by individual family members. Related From Our PartnerGetting a good night’s sleep can be a little more challenging amid the hype of the holidays. With changes in routine, diet, and potentially time zones, quality sleep could be difficult to come by. Around 42% of U.S. adults struggle with sleep issues during the holiday season, according to a CNET survey. More than half of millennials and Gen Zers said their sleep quality was impacted significantly over the holidays, the survey found. Dr. Brian Licuanan, a board-certified clinical psychologist in California, told Fox News Digital that there are a variety of reasons sleep can be disrupted, including medical and mental health conditions, diet, alcohol intake, and other lifestyle behaviors, like screen exposure. Spending the holidays in someone else’s home or experiencing a change in a normal wake/sleep routine can also impact sleep quality, he said. Licuanan, author of “How to Get Your Resisting Loved One Into Treatment,” offered the following five tips on how to improve sleep during the holiday season. 1. Prepare to sleep away from home Especially for those who are traveling across time zones, sleep schedules will most likely take a hit. “Try to adjust accordingly,” the expert suggested. “If you’re in a time zone ahead of your usual one, consider going to bed earlier, since you may feel sleepy sooner.” “If you’re in a time zone behind your usual one, try delaying your bedtime to allow your body to build up enough sleepiness.” If you’re staying as a guest in someone’s home or at a hotel, it might be helpful to bring some tools to help ensure a good night’s sleep. This could include earplugs or eye masks, Licuanan said, which are “good ways to replicate the quiet and darkness that you may have in your home.” 2. Be aware of changes in diet, alcohol and exercise As many people may eat and drink more than usual during the holidays, Licuanan advised being mindful of the amount of consumption. Exercise routines are likely to shift during this time as well. “[Alcohol] could impair certain stages of sleep, causing you to feel groggy and tired the following day,” he said. “Carve out time for exercise and healthy eating habits, as that will help you relax and promote better sleep.” 3. Stay organized Keeping organized during the busy holiday season can help prevent the mind from racing before bed, according to Licuanan. He recommended making a list of items or tasks that need to be done the next day to organize your thoughts. “Writing things down can help you feel more relaxed and take out the extra and unnecessary thoughts that can disrupt your sleep,” Licuanan said. 4. Communicate with your partner Balancing relationships over the holidays can also cause unwanted stress and sleep disruption. To prevent unnecessary hiccups, Licuanan encouraged having an open dialogue with your partner about holiday expectations. “Divvy up responsibilities, so one person is not overwhelmed with things to do,” he advised. “Such activities can include buying groceries, wrapping gifts, picking up family members at the airport, or providing entertainment for guests.” 5. Stay positive and have fun While the holidays can be filled with potential stressors, Licuanan suggested practicing mindfulness and relaxation techniques to fuel good sleep later. “Continual social gatherings, travel, and spontaneous activities can all heighten stress levels,” he said. “Managing the levels of stress with mindfulness and relaxation techniques can help ensure that you are relaxed physically and mentally in order to better accomplish good, relaxed sleep.” Licuanan encouraged all holiday celebrants to stay positive, have fun, and try to enjoy the season. “Though the holidays may present a level of stress, it’s important to remember things such as gratitude and the positive things in life, as a positive mindset can lower stress, which will likely improve sleep quality,” he added.
Sundry Photography In 2024, the stock market has been dominated by large-cap momentum names. Investors have had little patience for struggling small-caps, particularly in the tech industry. Eventbrite ( NYSE: EB ) is one of the stocks that has been left behind in the Analyst’s Disclosure: I/we have no stock, option or similar derivative position in any of the companies mentioned, and no plans to initiate any such positions within the next 72 hours. I wrote this article myself, and it expresses my own opinions. I am not receiving compensation for it (other than from Seeking Alpha). I have no business relationship with any company whose stock is mentioned in this article. Seeking Alpha's Disclosure: Past performance is no guarantee of future results. No recommendation or advice is being given as to whether any investment is suitable for a particular investor. Any views or opinions expressed above may not reflect those of Seeking Alpha as a whole. Seeking Alpha is not a licensed securities dealer, broker or US investment adviser or investment bank. Our analysts are third party authors that include both professional investors and individual investors who may not be licensed or certified by any institute or regulatory body.President-elect Donald Trump on Saturday nominated Charles Kushner, the father of his son-in-law Jared Kushner, as the US ambassador to France, in the latest of several controversial picks. Kushner "is a tremendous business leader, philanthropist, & dealmaker, who will be a strong advocate representing our Country & its interests," Trump said on his Truth Social website, adding that Jared "worked closely with me in the White House." The choice is in keeping with Trump's pattern, so far, of selecting people, often wealthy, who are close to his family or of proven loyalty. Kushner is a multimillionaire real estate executive and former attorney; his son was a senior adviser during Trump's first term. Trump did not mention, however, that the elder Kushner once served jail time -- a two-year sentence, most of it served in a federal prison. Kushner, who is now 70, pleaded guilty in 2004 to 18 counts of tax evasion, witness tampering and making illegal campaign contributions. The case, which was prosecuted by then US attorney Chris Christie, included sordid details, to which Kushner admitted: that he had hired a prostitute to seduce his brother-in-law, a man cooperating in a campaign finance inquiry, and then videotaped the encounter and sent it to the man's wife, Kushner's sister, to dissuade her from testifying against him. Christie, who worked on Trump's first presidential transition team and then opposed him in this year's Republican primary contests, later said Kushner had committed a "loathsome" and "disgusting crime." In 2020, Trump issued a pardon to Kushner, whose conviction had resulted in him being disbarred in three states. Nominees for key ambassadorships are often business associates of a president-elect, or major political donors. But it is rare, if not unprecedented, to name a convicted felon. The first two men to fill the prestigious Paris post were famed inventor and statesman Benjamin Franklin and a future president, Thomas Jefferson. If confirmed, Kushner would succeed Denise Bauer, a former ambassador to Belgium who was a major Democratic fundraiser and donor. md/bbk/md‘The Agency’ Renewed: Everything We Know About Spy Thriller’s Season 2
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