Volume 8 Issue 7

To Protect and To Serve

Steve Grammas Seeks to Protect the Cops Who Protect Us

Remembering Judge Harter Trade Shows, Expos and Conventions The Other “Show Business” of Las Vegas

Volume 8 Issue 5

www.VegasLegalMagazine.com

EDITOR IN CHIEF PRESTON P. REZAEE, ESQ.

ADVERTISING INFO@VEGASLEGALMAGAZINE.COM CALL 702-222-3476

PUBLISHER TYLER MORGAN, ESQ.

CONTRIBUTORS MARK FIERRO JEFF HANEY VALERIE MILLER MARK MARTIAK DONOVAN THIESSEN, CPA DON LOGAY MYRON MARTIN ANDREW CASH, M.D. DAN HERRERA

DIRECTOR OF OPERATIONS JEFFRY COLLINS, ESQ. MARKETING DIANA COLLINS CREATIVE DIRECTOR BRANDON PIERCE

COVER STORY: RAIDERS PRESIDENT SANDRA DOUGLASS MORGAN

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Contents LAW 12 | COURT OF PUBLIC OPINION 16 | MEET THE INCUMBENT: JUDGE CLARK NEWBERRY 20 | FROM DEFENDER TO COMMITTEE: SENATOR NGUYEN’S LEGAL JOURNEY 30 | COVER STORY: RAIDERS PRESIDENT SANDRA DOUGLASS MORGAN 38 | 2023 LEGAL EXCELLENCE AWARDS

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SENATOR ROCHELLE NGUYEN

BUSINESS 46 | STATE OF THE MARKET 50 | REAL ESTATE 54 | LIGHTS OUT XTREME FIGHTING 56 | Q&A WITH MARIO BASNER 64 | NAVIGATING THE PERILS OF TAX SEASON

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LIGHTS OUT XTREME FIGHTING

LIFESTYLE 70 | FONTAINEBLEAU LAS VEGAS 76 | THE POWER OF RESEARCH 78 | FEMALE REFEREES IN PRO FOOTBALL 84 | NURTURING YOUR SPINE THROUGH WINTER 87 | HUMOR

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FEMALE REFEREES IN PRO FOOTBALL

LETTER FROM

THE EDITOR

I

t is with great excitement and pride that I present to you the latest issue of Vegas Legal Magazine. As always, we strive to bring you the most relevant and engaging content across law, business, and lifestyle in our vibrant city. This issue is particularly special as it features a tapestry of stories that highlight the remarkable achievements and dynamic changes shaping our legal and business communities.

Our cover story features an exclusive interview with Sandra Douglass Morgan, an eminent figure whose contributions to law and leadership continue to inspire many. Morgan’s journey, marked by determination and excellence, offers invaluable insights into the challenges and triumphs of a legal career and as the Las Vegas Raiders President. Her story is not just about personal success but also about the broader impact of strong legal practices in our society.

We are also thrilled to celebrate our 2023 Legal Excellence Award winners. This annual event is a cornerstone of our magazine, where we honor those who have made significant contributions to the legal field. This year’s winners, like those before them, have set new benchmarks in legal practice and ethics. Reflecting on previous ceremonies, we recall the excitement and honor of celebrating such outstanding professionals. Each year, the awards not only recognize achievements but also inspire the next generation of legal minds.

In this issue, we also turn our spotlight on Judge Clark Newberry, a respected figure in our legal community. Through an in-depth article, we explore her journey, the impactful decisions she has made, and her vision for the future of our legal system. Her story is a testament to the crucial role of the judiciary in upholding justice and shaping societal norms.

Adding to the richness of this issue, we delve into the business realm with an exciting feature on the opening of Fontainebleau. This development marks a significant milestone in our city’s business landscape, symbolizing growth, innovation, and opportunity. The story goes beyond the opening event, exploring the economic and social implications of such a grand enterprise.

As we put together this issue, we were constantly reminded of the dynamic interplay between law, business, and lifestyle in Las Vegas.

Our city is a unique melting pot of opportunities and challenges, and Vegas Legal Magazine remains committed to providing you with thoughtful, in-depth coverage of these facets.

To our long-time readers, thank you for your continued support. To our new readers, welcome to our community. We hope this issue informs, inspires, and engages you in the vibrant tapestry that is Las Vegas.

VEGASLEGALMAGAZINE.COM | 5

LETTER FROM

THE PUBLISHER

I

n this issue of Vegas Legal Magazine, we provide you with a comprehensive blend of insightful law articles, in-depth business analyses, and vibrant lifestyle features that mirror the dynamic spirit of Las Vegas.

In our law section, we delve into the remarkable legal journey of Senator Nguyen. This feature not only highlights her significant contributions to the legal community but also offers an inspiring narrative about overcoming challenges and making a lasting impact.

Furthermore, we’re proud to present an exclusive piece on Sandra Douglass Morgan, the esteemed President of the Las Vegas Raiders. Her story is a testament to the intersection of law, sports, and leadership, offering a unique perspective on navigating the complex world of professional sports management.

This issue also celebrates our 2023 Legal Excellence Award winners. These distinguished individuals have demonstrated exceptional skill, ethics, and dedication, setting new benchmarks in the legal field. Their achievements are not just a source of inspiration but also a reminder of the high standards of professionalism that Vegas Legal Magazine always seeks to highlight.

Turning to our business section, we offer an in-depth analysis of the Las Vegas real estate market. This segment provides valuable insights into current trends, future prospects, and investment opportunities, essential for anyone interested in this vibrant sector.

Additionally, we delve into the adrenaline-fueled world of Lights Out Xtreme Fighting, exploring how this emerging sports venture is making waves and impacting the business landscape in Las Vegas.

Our lifestyle section is equally riveting. We take you on a journey through Fountainbleau, unveiling the luxury and allure of this iconic destination. This article not only showcases the opulent lifestyle that Fountainbleau offers, but also reflects on its significance in the broader context of Las Vegas’ evolution as a global hotspot for luxury and leisure.

Each article in this issue has been meticulously crafted to provide you with a balanced mix of informative, engaging, and thoughtprovoking content. Our aim is not just to inform, but also to inspire our readers and offer a window into the multifaceted world of law, business, and lifestyle in Las Vegas.

We are immensely proud of this issue and confident that it will resonate with you, our valued readers. Whether you’re a legal professional, business enthusiast, or lifestyle aficionado, there’s something in these pages for everyone.

Thank you for your continued support and engagement with Vegas Legal Magazine. We look forward to your feedback and hope that you find this issue as enriching and enjoyable as we do.

VEGASLEGALMAGAZINE.COM | 7

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LAW

“Injustice anywhere is a threat to justice everywhere.”

– Martin Luther King Jr.

COURT OF PUBLIC OPINION

By Mark Fierro and Jeff Haney

A

critical battle recently raged at the Nevada state Supreme Court. Though it was dignified and orderly, it was as important to your rights as an American with free access to information, to your rights as an American voter, as any in recent memory.

It has been more than a year since the killing of Jeff German. As someone who sat on the same side of the table with German as a friend and on the other side of the table as a source, I have to 12 | VEGASLEGALMAGAZINE.COM

admit that the sadness I felt at his passing has been distilled down to what I can honestly call hatred for the person that we are supposed to refer to as a suspect. We are supposed to use words like “alleged,” and “charged with,” at this point in the process. These are the reasons you don’t let people like me on that jury.

As shocking as German’s killing was, as it turns out German’s death has resulted in a shoring up of Nevada’s shield law that we should all hope

will stand the test of time. Ever since 1969 when Nevada passed its shield law, officially Nevada Revised Statute 49.275, reporters’ sources and notes have been protected from any state efforts to force them to reveal sources.

Although the law carves out exceptions, no cop or judge, or anyone else for that matter, can force a reporter in Nevada to reveal their sources — not in a civil case, not in a criminal case. What made German’s case so exceptional is that law enforcement officials sought to pierce that shield in order to obtain evidence in the investigation of reporter’s killing.

No doubt about it, there have always been protocols in place to search protected, sensitive, yet vitally important material that is used when those protected materials come into play in the courtroom. If it was an attorney who died under similar circumstances, the process is fairly routine. A judge appoints trusted, respected officers of the court, who are not directly involved in the case, to team up and review the materials to determine if there is evidence that is pertinent to the case and hold everything they see in confidence. If it’s not pertinent, access is not granted and the team moves on. The protected materials, at least in theory, remain protected. Pertinent information is forwarded to the court.

The confidential information of other clients, other cases, is protected to the extent possible and the case moves forward. That was not the case here. Attorneys for the Las Vegas Metropolitan Police Department contended the constitutional rights of German’s accused killer “take precedence over any reporter’s rights” according to court records and the ReviewJournal.

In the days and weeks following that declaration, there was a real question as to whether the confidentiality the Nevada shield law provides would survive German’s death.

If anyone has any question as to why the survival of the shield’s law’s protection was so important, keep in mind that if someone wanted to get a reporter’s privileged source information, all they would have to do is kill the reporter. The sources would be exposed in the ensuing investigation soon enough.

If it sounds like this is just an issue of a reporter‘s rights or the rights of a newspaper or any other media outlet, I believe nothing could be further from the truth. Sources aren’t just sources for media outlets. They are our sources as Americans. They our our sources to insider information. Sources show the other side of the story. Motivated by the desire to get the truth out, or motivated by revenge, antagonism, or a thousand other causes, sources move us one step closer to the truth as they bring alternate perspective. In many ways they serve some of the same purpose we have two sides represented in American politics, two sides represented in the courtroom.

Without confidential sources, we are reduced to a government by news release. How many times have presidents, governors, top elected officials and captains of industry railed at and dismissed “sources?” How many times have executives in business and elected leaders conducted far-flung investigations to root out sources?

Without sources Americans would have had to trust Nixon that he “was not a crook.” How long would the Vietnam War have dragged on had Daniel Ellsberg, one of the most famous sources of the last century, not opened the floodgates of information on the Pentagon’s coverups? As a source Ellsberg helped bring the war to a close. His work as a source saved lives. It was because of the bravery of sources that we came to know about the billions being wasted in the war in Iraq. It’s how we knew about American manufactured assault weapons being shipped off to Mexico. It’s how we as Americans VEGASLEGALMAGAZINE.COM | 13

learned the real story, the inside story, of what would have been countless coverups. Sources help keep things honest to the extent possible.

There is always someone out there who knows the truth. Without protection of sources, the stories so critical to the shaping of our country may never have come to light.

Just think of the courage it takes to stand up to that kind of power. We have to remember those sources take those unbelievable chances with their lives, their careers, because they trust the reporter they are working with and the shield laws help put steel in the spines of reporters who tell those stories every day.

In German’s case, we may never know the motivation of that strange little man who is in custody and hopefully will stay in custody for the rest of his life for the killing of German — but what we do know is that the death of investigative reporter Jeff German ended up

making German a greater symbol of the rights of journalists in Nevada, and far beyond.

The Nevada Supreme Court ruled in October, in an order signed by justices Elissa Cadish, Kristina Pickering and Linda Bell, that Nevada’s shield law continues to apply after a reporter’s death, meaning in this case that German’s sources remain protected after his killing. Any other ruling would “be directly contrary to the statute’s purpose,” according to the state Supreme Court’s order.

“This is a groundbreaking precedent for journalists’ protections,” Glenn Cook, Executive Editor and Senior Vice President for News at the Las Vegas Review-Journal, said in an interview with Vegas Legal. “No one in our legal team could find a previously published decision in the United States judicial record that addressed whether shield law protections for reporters carry on after death. So it’s our best assessment that this Nevada Supreme Court decision is the first published decision in the United States expressly clarifying that shield law protections carry on after a reporter’s death, and that is massive.”

Heading into the court fight, the state Supreme Court’s ultimate ruling was far from a foregone conclusion, according to Cook.

“There are always risks when you litigate, and when you are asking a judge or a court to make a decision that is going to be groundbreaking in its nature,” Cook said. “The alternative outcome could have been disastrous. You could have had a court explicit provide an incentive for the murder of journalists. If you ended up with a ruling that said the reporter’s shield privilege dies when the journalist dies, then everybody out there who is a terrible actor would know that to get a peek inside a reporter’s computer or phone, then we know all we have to do is kill him or her, then get those devices before a

14 | VEGASLEGALMAGAZINE.COM

judge or a court, and empty that device out and see what we find.

it’s only right that it will come to be known as the “Jeff German Law.”

“So there was a potential for a terrible outcome in this case, but the stakes were high enough that we knew we had to litigate it. Jeff was a journalist for more than 40 years, he was exceptionally well-sourced, and the fact that we were contacted by people who told us they were confidential sources of Jeff’s and they were concerned they were on that phone, that completely justified us moving forward, seeking this decision, and getting it.”

Mark Fierro began his career as a reporter/anchor at KLAS-TV, the CBS television station in Las Vegas.

He worked at the U.S. House of Representatives in Washington, D.C. He served as communications consultant on IPO road shows on Wall Street. He provided litigation support for the Michael Jackson death trial. He is president of Fierro Communications, Inc., which conducts mock juries and focus groups in addition to public relations and marketing. Fierro is the author of several books including “Road Rage: The Senseless Murder of Tammy Meyers.”He has made numerous appearances on national TV news programs.

I’m going to bet issue will be taken up by the next session of the state Legislature where Nevada’s shield law will be expanded, making those protections for reporter’s sources black letter law. Hopefully the rest of the nation will make similar decisions regarding that rule, and if it comes to pass that a reporter’s sources and notes will be protected after their death, I think

Jeff Haney serves as Executive Vice President of Operations for Fierro Communications, where he works on developing and directing all media, marketing, research, consulting and public relations strategies for Fierro Communications’ clients including those in business, government, the legal field and cutting-edge high technology.

MEET THE

INCUMBENT Judge Clark Newberry Judge Clark Newberry’s life journey is marked by resilience and a commitment to public service. Born in rural northern Louisiana, she moved to various places with her family, gaining a strong work ethic from her upbringing in a family of creative entrepreneurs and small business owners. Her early experiences included assisting in her mother’s embroidery business in Ohio and collecting pecans in Louisiana. In high school, Judge Clark Newberry excelled academically and athletically, participating in multiple sports and student organizations.

Her dream of a collegiate soccer scholarship was interrupted by a car accident, leading her to shift her focus to law enforcement. Judge Clark Newberry became the first openly LGBTQ police officer in Cincinnati, serving in various roles for eight years. Physical health challenges prompted a career change, leading her to law school in California. After working for civil defense firms, she established her own firm specializing in consumer law and civil litigation. Eventually, she fulfilled her dream of becoming a judge, winning a seat on the Eighth Judicial District Court in Las Vegas. Beyond her judicial responsibilities, she is an active member of the community and a devoted mother to five children.

Vegas Legal Magazine: What does being a judge mean to you?

JN: Being a judge is an opportunity to serve the community, it is an honor, a privilege, and a tremendous responsibility. A trial judge must be knowledgeable, decisive, and quick on their feet, yet exude patience and humility, and have the capacity to admit when they are wrong.

VLM: Why did you become a judge?

VLM: Do you have any courtroom pet peeves?

JN: From my years in law enforcement, through my years as a litigator, I have held the utmost respect for the rule of law and the judiciary, and observed how important it is to have judges with varying backgrounds to reflect the community. I truly missed having a career dedicated to public service and wanted a chance to serve my community again and to help people. I thought my legal and personal background would bring a unique perspective to the bench.

JN: When a case settles a day or two before a hearing on a substantive motion, and counsel does not advise the court or there is a request to continue and hours were spent reading and preparing only to be told “we settled” or “we would like to continue” at the beginning of the hearing. I know sometimes it literally happens that morning, but when it is a day or two out, a courtesy email or call would be much appreciated.

VLM: What has been the most memorable case you have presided over as a judge?

JN: The most memorable case I have presided over, I believe is still on appeal, so perhaps I can answer this question a few more years down the road.

VLM: What was the most memorable case you tried as an attorney before taking the bench?

JN: I tried an HOA foreclosure litigation case very early on in the development of that body of law, there was virtually no case law, my client had limited funds, and every issue that could be raised on appeal would be first impression.

It required a tremendous amount of preparation (a majority of which was “low-bono”), knowing I had to preserve every possible issue for appeal, and mastering thousands of pages of documents was overwhelming. I prevailed at trial, but what made it so memorable were the friendships that spawned from the team of professionals that helped me prepare and the years of collegiality that followed from opposing counsel and courthouse staff.

VLM: Has there ever been a situation that tested the limits of your patience? Do you have any advice for handling those moments?

JN: Of course, judges are human and we all have limits. I actually have a sticky note on my bench that says “patience” to remind me of my ethical obligations. My trick for those moments are to take a deep breath, read that note and remember what it is like to be on the other side of the bench.

18 | VEGASLEGALMAGAZINE.COM

VLM: What is your best piece of advice for litigants and/or attorneys?

JN: Be courteous inside and outside of the courtroom. Personal attacks in oral argument and worse, in law and motion briefs, says more about the drafter or speaker than the opponent. Write every email as though it may be read in court… because it just might.

VLM: What is your passion outside of law?

My children are my priority in life. Attending their events, participating in school functions and exploring the world with them is what I am most passionate about outside of the law.

VLM: Finally…what do you love most about Vegas?

JN: The vibrancy of the city, the stories behind the people that live here, and of course, the Back to

Attorney Adam M. Vander Heyden, Esq.

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From Defender to Committee: Senator Nguyen’s Legal Journey

By: Josh Kasoff

S

urprisingly, not every single professional who works in the legal industry wanted to be a practicing attorney since their childhood.

Quite like other fields, some attorneys found themselves in the legal field by either the stark uncertainty that comes with graduating college or by a certain set of opportunities, coincidences or defining experiences. Funny enough, these are lawyers that work in almost every possible field of law and are incredibly astute and hard-working attorneys despite their initial hesitation or disinterest in going to law school. Many of these individuals have become influential leaders and legal experts in their field of law and it shouldn’t be surprising if there’s a few high-ranking judges who were also unsure about attending law school in their younger years too.

Despite being a criminal defense attorney for over two decades now and a Nevada state senator who’s been a member of multiple 20 | VEGASLEGALMAGAZINE.COM

Legislative committees and even chaired the vitally important Health and Human Services committee during the 2021 Legislature Session, Nevada District 3 Senator Rochelle Nguyen would fit the aforementioned description of someone hesitant to go to law school.

“I had never met a lawyer until I was in law school.” Nguyen recollected, “I didn’t have any legal experience. I had never interned or done anything in high school or college in the legal profession.” Nguyen had a roommate who would be attending law school however, and convinced the soon-to-be attorney to take the LSAT. After graduating from the University of Puget Sound in 1999, Nguyen originally planned on attending Lewis and Clark College’s Law School. However, after a road trip with some friends down to sunny Las Vegas, Nguyen learned that the staff of UNLV had just founded

and were creating a fully accredited law school named after William S. Boyd, an attorney and the founder of the everpresent Boyd Gaming Corporation.

Before even fully enrolling in law school, she met with the deans and staff members of what would become the nationally recognized Boyd School of Law which had the number two spot for the best Legal Writing programs in America as of May 2023.

“We’re looking for people who want to build an institution.” Nguyen was told. “My 21-year-old self was intoxicated by the sun and opportunity, so that’s how I ended up in law school.”

During her time at this brand new law school, Nguyen showed her true legal prowess by founding both the Public Interest Law Association and the Law Journal for UNLV. Staying true to what the deans forecasted,

Nguyen certainly used her time in law school to build an institution. Simultaneously, she also interned at the Federal Public Defenders’ Office which was her first important step into working in the field of law that she now practices in, that being the field of criminal defense. Needless to say, Nguyen definitely witnessed the endless number of injustices of the current criminal justice system in our country.

“I think the sad thing about the criminal justice system is that it puts a magnifying glass on every inequity that we have in society. The mental health crisis, addiction, racial injustice and health care inequities are all magnified under the lens of the criminal justice system.

A lot of times, it’s incredibly depressing, but it also gives you an opportunity to see problems in that heightened sense and you can come up with better solutions.”

meeting that hosted influential legislators who played a key role in the cannabis-related Assembly and Senate bills passing in both houses. On Senate Bill 277, which doubled the daily cannabis purchasing limits in Nevada, Nguyen voted in favor. She also voted the same way with Assembly Bill 430, which changed the rates and percentages that Nevada cannabis businesses are taxed at.

Especially with how severe the criminal justice system can be in the United States, it’s vital and crucial towards true and honest liberty that public defenders serve in both state legislatures and on the federal level as well. Luckily for Nevadans, former Speaker of the Assembly and fellow Boyd School of Law graduate Jason Frierson appointed Nguyen to be the Assembly member for District 10 after then Assemblyman Chris Brooks successfully ran for the 3rd District Senate seat. Frierson himself was appointed

by President Biden to be the United States Attorney for the District of Nevada in 2022.

Coincidentally, Nguyen was appointed to replace Brooks in the District 3 Senate seat in December of 2022 after Brooks’ resignation.

Like many citizens of the Silver State, the lacking and underfunded public education system is a major issue that Nguyen is passionate about both as a legislator and as a proud mother of two children currently enrolled in CCSD schools.

“Public education can be the great equalizer.

It can give you opportunities for economic success and you can learn how to think critically which are both very important. Education is definitely one of those things that comes to the forefront.” Nguyen described.

Two other issues of great importance to Nguyen are the issues regarding affordable housing in the Las Vegas Valley and the very apparent need for infrastructure improvements.

In August, Senator Nguyen was one of the panelists at a recent Chamber of Cannabis

Nguyen worked extensively on Senate Bill 195, which greatly altered the powers and operations of the regulatory Cannabis Compliance Board as well as how steep CCB violation fines can be for cannabis businesses.

“It incentivizes and rewards compliance with laws and regulations. It also adds transparency and consistency with the disciplinary process and inserts due process in there. I think it’s important to have the best structure to make the Nevada cannabis industry and businesses successful. People want to have understandable, fair regulations, requirements, fines and fees as well as structures that are understandable and equitable.” Given that Nguyen herself runs her own law firm, she knows the struggles of running a small business.

“It’s interesting to see the evolution of policy within our state, and I’m excited to be one of the driving forces on where our policy moves forward in the future.”

Into the future, Nguyen has several plans. Along with running for her first election for District 3 in 2024, she’ll be watching the outcome of the bills signed from the 2023 Session to see how they’ve been implemented. Nguyen also wants to keep finding ways to minimize the illicit cannabis market by incentivizing legal cannabis operators further. In the 2023 Session, Nguyen filed SB 242, which would have required the Department of Health and Human Services to establish the Psychedelic Medicines Working Group. Assuming she wins re-election, Nguyen wants to continue the discussion around natural psychedelics for medical uses.

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Las Vegas Raiders President Sandra Douglass Morgan Helps Team Win Off the Field By: Valerie Miller

T

o the average Las Vegas Raiders fan, they see everything on the field: The last-minute touchdown passes, the dropped balls and the defensive stops. But what fans don’t see is what happens behind the scenes. Professional sports organizations are businesses, after all. A lot goes into the final product that the public sees.

Las Vegas Raiders President Sandra Douglass Morgan deserves a lot of credit for the business – and community --- success of the professional football organization. However, she’s definitely all about sharing credit with her own team of colleagues.

“To deliver wins off the field, there needs to be extraordinary talent leading our sports institution and a culture of collaboration and accountability at all levels,” Morgan says. “That starts with a world-class leadership team that is both committed to our mission and reflects our fan base and the communities touched by our organization.”

Morgan, who was raised in Las Vegas and previously served as a city attorney for North Las Vegas and chair of the Nevada Gaming Control Board, was recruited in the summer of 2022 to be the Raiders’ next president. Her hiring marked a milestone, as Sandra Douglass Morgan became the first Black female president of an NFL team.

But Morgan, who graduated from the UNLV Boyd School of Law, already had close ties to the NFL. She is married to Former Minnesota Vikings and Arizona Cardinals Safety Don Morgan. Sandra Douglass Morgan says her husband has been supportive and “incredibly helpful” in sharing his first-hand football knowledge.

“He speaks the language and has truly been so encouraging and supportive. He often shares his experience as a player and an alumnus, which helps me focus on making our organization better,” Sandra Douglas Morgan says of her husband. “Don knew in 2017, when 32 | VEGASLEGALMAGAZINE.COM

the Raiders’ move to Las Vegas was approved, that the team would transform our region, and he was right. Traveling with Don during his playing career exposed me to the strong sense of community and commitment to a common goal that’s cultivated within a team.”

A Diverse Upbringing made the Raiders’ President Uniquely Qualified Sandra Douglass Morgan grew up in Las Vegas as the daughter of a member of the Air Force and a Keno runner of Korena descent. She credits much of her success to the emphasis placed on education as she grew up.

“Despite coming from very different backgrounds, they both instilled in me the importance of working hard in school, saying what you mean, and doing what you say,” she credits her parents. “(That) provided me with a strong foundation and constant reminder of the importance of treating people with respect and dignity. I do believe that foundation opened so many doors for me in my professional life.”

The new Raiders’ president has her roots in the Las Vegas Valley, which made the fit perfect for a team that only played their first game in Las Vegas in 2020. Her responsibilities go beyond success on the field. Off the field, the Raiders strive to give back to their new home.

“All the roles I have held in my career have prepared me for this moment, to lead a team that has made an indelible impact on our fans and our community. I was raised in Nevada and know what makes this city and region great because I have served it in so many capacities…” she explains.

As the Raiders’ president, Morgan also has the job of making the experience of going to Allegiant Stadium – the home of the Raiders – unforgettable, regardless of the event.

“My mission is to utilize our team’s resources to have Allegiant Stadium as the premier destination for Raider games, concerts, and events with best-in-class service,” the Raiders president says. “Many of our fans and visitors are accustomed to the phenomenal hospitality that Las Vegas has to offer, and we know that Allegiant Stadium has to meet that level of service.”

So, while many know the players on the field, Sandra Douglass Morgan is a star of the Las Vegas Raiders who will never need to complete a touchdown pass. She’s given the Raiders wins in ways that will transcend the football field.

After all, Sandra Douglass Morgan wants a “level playing field” and has already made strides by providing women with more opportunities in the Raiders’ organization.

The newest Raiders’ president is only getting started. “The best is yet to come,” she promises.”

Vegas Legal Magazine Q & A with Las Vegas Raiders President Sandra Douglass Morgan Vegas Legal Magazine: You have become the first Black woman to be named president of an NFL franchise. What impact do you think that will have on the sport and those who may want to follow in your footsteps?

Sandra Douglass Morgan: Being the first Black woman to lead an NFL franchise is the opportunity of a lifetime. The emergence of Black women in sports leadership is the first of many steps to level the playing field. I feel a sense of responsibility to open doors for the next generation of women, girls, and people of color so they can realize the possibilities and professional opportunities before them.

They are our future team presidents, general

managers, and coaches. The best is yet to come.

VLM: The NFL is a male-dominated sports business. What challenges have you experienced being a woman in this sports industry?

SDM: Sports today is undergoing a lot of change, as is the broader business world around us. Historically male-dominated industries like sports or gaming are diversifying, with more women and people of color occupying roles at every level. Despite our progress, too many barriers still exist that prevent women from achieving their full potential. I’m committed to breaking down these barriers, including recent new hires and promotions of three women within our executive team. To deliver wins off the field, there needs to be extraordinary talent leading our sports institution and a culture of collaboration and accountability at all levels.

That starts with a world-class leadership team that is both committed to our mission and reflects our fan base and the communities touched by our organization.

VLM: You have such a diverse background as both an attorney and a former chairwoman of the Nevada Gaming Control Board. How do you think your past experience will help in your role as the president of the Las Vegas Raiders?

SDM: All the roles I have held in my career have prepared me for this moment to lead a team that has made an indelible impact on our fans and our community. I was raised in Nevada and know what makes this city and region great because I have served it in so many capacities – from city attorney for North Las Vegas to chair of the (Nevada) Gaming Control Board, and now President of the Las Vegas Raiders. My mission is to utilize our team’s resources to have Allegiant Stadium as the premier destination for Raider games, concerts, and events with best-in-class service. Many of our fans and visitors are accustomed to the phenomenal VEGASLEGALMAGAZINE.COM | 33

hospitality that Las Vegas has to offer, and we know that Allegiant Stadium has to meet that level of service. As a long-time resident, I know that our employees expect that the Raiders will continue to meaningfully address inequality, social justice, and environmental concerns so we can exist as a beacon of opportunity for not only Raider Nation but for the citizens of Nevada who cultivate a region our players and fans love.

VLM: When it comes to football, I think a lot of people understand what a coach does, or an NFL owner’s job includes. Could you explain to our readers more about what the role of an NFL president includes? What are some of your main duties?

SDM: As President, I’m responsible for our team’s success off the field. There’s a lot included in that, from being a good partner to our sponsors to stadium operations, suite, and loge sales and experiences, preserving Raiders’ rich history, philanthropy, game day experiences, The Raider Image stores, community engagement, and more. For me, the most essential part of my job as President is making sure every member of our organization feels supported 34 | VEGASLEGALMAGAZINE.COM

and empowered so we can bring our best both on and off the field.

VLM: You were raised in Las Vegas and really saw the Las Vegas Valley grow. You also graduated from UNLV’s William S. Boyd School of Law. Can you talk about how your local ties could assist you in your job as the president of the Las Vegas Raiders?

SDM: I understand firsthand the impact this city has on the young people, families, and businesses that call it home. The arrival of the Raiders just a few years ago has forever changed the landscape of our community and created opportunities we never dreamed were possible.

The Raiders are committed to being a positive steward for the entire Las Vegas community through philanthropy, economic empowerment, and a guiding sense of responsibility to others.

Our team has worked with countless nonprofit and community organizations over the years, and it’s a privilege to continue that support through the Raiders Foundation, which has donated nearly $10 million across the region to organizations like the Three-Square Food Bank, Nevada’s National School Lunch and Breakfast Program, and the Nevada COVID-19

Response Fund. We are proud of our work here in the community, but there is still much to do.

All Raiders, our players, our coaches, and our business and football operations teams are committed to this region, its people, and the fans of Raider Nation.

VLM: Your father was an Air Force master sergeant at Nellis Air Force Base, and your mother was a casino keno runner of Korean descent. Can you discuss how coming from such a diverse background contributed to your professional success?

SDM: If I had to pick one part of my upbringing that was most impactful for me, it would be the emphasis my parents put on my education. Despite coming from very different backgrounds, they both instilled in me the importance of working hard in school, saying what you mean, and doing what you say – which provided me with a strong foundation and constant reminder of the importance of treating people with respect and dignity. I do

believe that foundation opened so many doors for me in my professional life.

VLM: Why did you decide to take the job as Las Vegas Raiders’ president, as opposed to continuing along in a career path where you already had much success? Did you like the idea of a new challenge?

SDM: Las Vegas has molded me into the person and leader I am today, so when Mark Davis approached me with this position, I was enticed by the opportunity to give back to the community that has given me so much. I know first-hand the impact a major sports team can have on a city’s economy and culture, but what ultimately pushed me to take the job was knowing I had his trust and support to guide the future of this great, historic organization.

VLM: What are your goals as president of the Las Vegas Raiders? Do you have a timetable to achieve those goals?

SDM: I have many goals with the Raiders.

Among them is implementing sustainable business practices to reduce our environmental impact. Sports teams and stadiums serve millions of fans across the globe, which gives us a unique opportunity to set a new standard for sustainable infrastructure. I’m proud of the steps our stadium has already taken with energyefficient lighting, water-saving technologies, and industry-leading carbon tracking. Allegiant Stadium is one of the best in the industry, and this summer, we were proud to announce our new LEED certification. By the end of 2023, our goal is for Allegiant Stadium to be the first in the NFL to be 100% powered by renewable energy, and we are continuing to expand those efforts into the other elements of our business.

VLM: The Las Vegas Raiders franchise has had a lot of turmoil, both on and off the field, in recent years. The past two people who filled

the role of president left amid controversy. In addition -- and prior to your hire -- there were allegations that included claims that the Raiders organization had subjected female employees to unequal treatment. In light of all the turmoil, what kind of culture do you what to create as president of the Raiders?

SDM: Sports is a people business, and my priority as a leader is to encourage my team to value one another as individuals so we can build the trust needed to achieve greatness both on and off the field. This trust is the first step toward ensuring the Raiders is the best organization in all sports. This also means building an inclusive workforce and holding ourselves and others accountable. We are committed to pay equity and open and transparent performance measures. Our organization is inspired by our values of social justice, equity, diversity, and inclusion. We are committed to providing best-

in-class resources and training for each and every one of our employees.

VLM: As a person who was raised in Las Vegas, how important do you think it is to have professional sports in the Las Vegas Valley for its future economic development?

SDM: Many people associate sports with opportunity and for good reason. The Raiders have made significant contributions to Las Vegas in our five short years in the region.

(This is) through the creation of jobs, continued boosts to local businesses and the economy through events and partnerships, and our investments in the neighborhoods we call home. Allegiant Stadium has served as host for marquee events, from the NFL Pro Bowl to the NFL Draft. The venue has quickly become a global destination for large concerts and events – from Garth Brooks to Beyoncé. In 2022, the stadium hosted over 107 events drawing nearly 1.7 million attendees.

VLM: As vice chair of the Super Bowl Host Committee, can you give the readers a preview of what we can expect from the 2024 Super Bowl in Las Vegas?

SDM: 2024 is set to be a banner year and marks the first time Las Vegas and Allegiant Stadium will host the Super Bowl. This is a defining moment for the city and the entire state of Nevada. Super Bowl LVIII is expected to generate nearly $700 million in economic impact and create over 4,500 full- and part-time jobs. As vice chair of the Super Bowl LVIII Host Committee, I’ve seen firsthand the time and energy that has gone into creating a uniquely thrilling experience for fans, players, and staff alike. Las Vegas is a city that knows how to entertain. Fans can expect an unprecedented experience, with the entertainment expanding well beyond the game itself to our entire region.

It’s guaranteed to be the best party in the world.

VLM: The late (then-Oakland) Raiders owner Al Davis was a legendary figure in NFL history.

You were hired by his son, Raiders owner Mark Davis. How do you like working for Mark Davis, and what drew you to the Raiders and the Davis family?

SDM: What drew me to the Raiders and the Davis family is the culture of excellence that exists as the foundation of everything this team does.

Al is famous for his unwavering commitment to the team and tenacious desire to win. Mark lives these values every day as owner of the Raiders, carrying his father’s legacy into the future. Mark deeply cares about the Raiders, its alumni, players, employees, and all Raider fans. I think he is unique in that he consistently thinks about the fans and their experience and how they interact with our team. It’s been a truly amazing year, and I’ve learned so much from him and what it means to be a Raider.

VLM: You are married to former Minnesota Vikings and Arizona Cardinals safety Don Morgan. How helpful is it to have a spouse with that type of experience in the NFL? SDM: It is incredibly helpful. He speaks the language and has truly been so encouraging and supportive. He often shares his experience as a player and an alumnus, which helps me focus on making our organization better. Don knew in 2017, when the Raiders’ move to Las Vegas was approved, that the team would transform our region, and he was right. Traveling with Don during his playing career exposed me to the strong sense of community and commitment to a common goal that’s cultivated within a team.

Valerie Miller is a Las Vegas Valley-based awardwinning journalist. She can be reached at (702) 6833986 or valeriemusicmagic@yahoo.com.

VEGASLEGALMAGAZINE.COM | 37

Legal Excellence Awards Vegas Legal Magazine is thrilled to recognize seven distinguished attorneys for their outstanding achievements in the legal profession with the 2023 Legal Excellence Awards. These attorneys were selected through independent nominations from both the public and their professional peers, including fellow attorneys, judges, and other law-related professionals in the community.

At Vegas Legal Magazine, we are committed to maintaining our independence and impartiality in reporting. It is with this commitment that we celebrate the accomplishments of our honorees, whose awards are a testament to their own exceptional merit—a merit that we at Vegas Legal Magazine are honored to highlight. Congratulations to the recipients of the 2023 Vegas Legal Magazine Legal Excellence Awards. We look forward to seeing your continued dedication and service to your communities and the individuals within them, shaping the future of the legal field.

Kimberly Abbott, Esq.

Legal Aid Center of Southern Nevada Kimberly has been the Mental Health Initiatives Manager with the Children’s Attorneys Project (CAP) since October 2022. She moved into this newly-created position after becoming passionate about improving the mental system for youth in Nevada while serving as a Team Chief with CAP since 2018. She re-joined the Legal Aid Center of Southern Nevada as a Staff Attorney with CAP in September 2014, after having served as the organization’s Pro Bono Project Director from 2004 to 2011, recruiting and supporting volunteer attorneys, as well as, developing new programs. Currently, she represents children in the foster-care system, giving them a voice as decisions about their futures are made. She also spearheads CAP’s advocacy around children’s mental health, including collaborative work with both the State and County, and in 2022 became a certified Child Welfare Law Specialist through the National Association of Counsel for Children.

Prior to joining LACSN, Kimberly was an associate in the Education Law Group at Murphy, Hesse, Toomey & Lehane in Boston Massachusetts, where she concentrated on education and special education law. She is the proud recipient of the 2006 Clark County Bar Association’s Ambassador of the Year Award and the 2007 Martin P. Dowling Volunteer of the Year Award.

She obtained her Bachelor degree in Sociology, from Boston College, magna cum laude, in 1999 and earned her Juris Doctor from Georgetown University Law Center in 2002.

Kimberly has served on the Nevada Supreme Court Access to Justice Commission and on the Board of Directors for Helping Hands of Las Vegas Valley and currently serves on the Nevada Children’s Commission Behavioral Health Committee. She enjoys teaching and often produces and presents trainings on various topics in child welfare. She has been a presenter at the ABA Equal Justice Conference, NACC’s National Child Welfare Law Conference and Governor Sisolak’s Healthcare Provider Summit.

Frank Coumou, Esq.

De Castroverde Law Group Frank comes to the De Castroverde Law Group from the United States Attorney’s Violent Crimes and Strike Force Unit. Before that, he spent 25 years as a prosecutor in the Clark County District Attorney’s Office, where he rose to Chief of the Homicide Unit.

Frank has prosecuted more than 120 felony jury trials in state and federal courts, argued more than 25 cases before the Nevada Supreme Court, and has extensive experience handling high-profile cases.

Sigal Chattah, Esq. Chattah Law Group

In 2002, Sigal opened her own law firm to cater to both domestic and international litigation needs here in Las Vegas, Nevada. Sigal’s knowledge of international law has allowed her to represent multinational companies under the Hague Convention and represent Clients in International divorces.

Sigal has also spent over a decade giving back to the Las Vegas Community and was honored by Las Vegas Metropolitan Police Department for organizing the 2013 Injured Police Officer Fund Poker Tournament. Sigal is also a member and supporter of the American Heart Association and has been honored as a Chair for the Annual American Heart Association Heart Ball and Lawyers Have Heart 5k race. Sigal is also involved and supporter of the Aid For Aids of Nevada Foundation, and has contributed pro bono work for the Black & White events.

As a lawyer practicing in Las Vegas for over a decade, Sigal is also a member of the State Bar of Nevada Ethics and Disciplinary Committee and has chaired numerous panels involving disciplinary proceedings to hold members of her field accountable and protect the public interests.

Sigal’s fundamental belief in supporting the Las Vegas community through pro bono work and integrity has landed Sigal at the forefront of some of the most high profile cases in Las Vegas.

Sigal’s representation of high profile businesses, judges and controversial figures in the Las Vegas Community has placed her in the spot light on numerous occasions.

Jennifer V. Abrams, Esq. The Abrams & Mayo Law Firm

Attorney Jennifer V. Abrams is a 20+ year veteran in the practice of divorce law. It is not uncommon for the opposing party to simultaneously retain more than one attorney to litigate against her. Attorney Abrams also routinely represents fellow attorneys or their spouses.

Ms. Abrams is among a select group of sixteen Las Vegas attorneys admitted to the American Academy of Matrimonial Lawyers (AAML). She is recognized by the State Bar of Nevada as a Family Law Specialist and serves on the Executive Council of the State Bar’s Family Law Section, having been elected for a five-year term by her peers and Family Court Judges. She earned acclaim from the Supreme Court of Nevada for her contributions to revising procedures for NRCP 16.1, 16.2, 16.205, and Financial Disclosure Forms, integral to every divorce case in the state. Currently involved in rewriting Section Five (Family Court) of the Eighth Judicial District Court Rules, she was honored as the 2020 Attorney of the Year by the Legal Aid Center of Southern Nevada and is a published author in the Nevada Family Law Report’s Summer 2022 edition.

Ms. Abrams is admitted to practice law in three states, but chooses to practice exclusively as a divorce attorney in Las Vegas. Jennifer Abrams is regarded as both a skilled negotiator and a forceful litigator. As such, she has gained the respect of her colleagues and judges in the Clark County Family Courts.

Attorney Jennifer Abrams is a member in good standing of the State Bar of Nevada Family Law Executive Council, State Bar of Nevada, American Bar Association, American Association for Justice, which is formerly the Association of Trial Lawyers of America, the Clark County Bar Association, the State Bar of California, and the Louisiana State Bar (both inactive). She graduated from the Pepperdine University School of Law in California, Magna Cum Laude, with a class rank of 9th out of 255. She received her undergraduate degree in Business Administration, Accounting Theory and Practice, from California State University, Northridge and has passed the Certified Public Accountants (CPA) examination.

John T. Keating, Esq. Keating Law Group

John T. Keating, Esq., has established himself as a respected figure in the legal community with a focus on Tort & Insurance Law and General Practice. Admitted to the Nevada Bar and the U.S. District Court District of Nevada in 1997, Keating has demonstrated a commitment to legal excellence. His educational journey began at the University of Nevada, Las Vegas, where he earned a Bachelor of Science degree in Marketing. He then pursued his legal studies at Creighton University School of Law in Omaha, Nebraska, earning his Juris Doctorate. During his time at Creighton, he was distinguished on the Moot Court Board and recognized as an Outstanding Oralist in 1996.

Keating’s professional career is marked by his work with a range of significant clients, including Allstate Insurance Company, Progressive Insurance Company, ANPAC, Met Life, Kemper Insurance, SafeAuto, and Key Insurance. His expertise spans across Insurance Defense and Insurance Coverage issues.

In addition to his practice, Keating is an active member of several legal associations, including the American Bar Association and the Clark County Bar Association, joining each in 1997. He is also a member of the American Board of Trial Advocacy. His previous roles include serving as an Attorney at Eglet & Prince, LLP from 1997 to 2000 and as a Law Clerk at the 8th Judicial District Court from 1996 to 1997. John T. Keating was also a partner at Prince & Keating from 2000 - 2015. In 2015, he established Keating Law Group where he remains today.

Valarie I. Fujii, Esq. Fujii Law

Valarie I. Fujii, Esq. is a native of Las Vegas. Ms. Fujii graduated from the University of Nevada, Las Vegas in 1989, and obtained her Juris Doctorate in 1995 from Whittier College School of Law. Thereafter, she attended the University of Sorbonne in Paris, France, studying Common Law. Since passing the bar in the State of Nevada, Ms. Fujii has amassed vast experience in litigation, not only in personal injury cases but as defense counsel on behalf of insurance companies and gaming institutions, having tried over 70 jury trials in the State. In addition, Ms. Fujii has tried numerous Family Court cases for divorce, custody, and complex property issues. She has served as a criminal defense attorney and defended thousands of individuals in both adult and juvenile delinquency cases and those accused of abuse/neglect by Child Protective Services.

As a court-appointed attorney for the indigent, Ms. Fujii offers her services as a Guardian Ad Litem for those children in need of protection.

Ms. Fujii participated in one of the first Short Jury Trials in the Short Trial Program and has, to date, participated in more Short Trials than any other litigator in the entire State of Nevada which has carved her niche as a successful, aggressive litigator in the field. She is AV preeminent rated by Martindale-Hubbell and lectured at the 2004 Leadership Summit for the Judiciary on Short Trials, which was made mandatory in January, 2005. She has also been a speaker at Continued Legal Education (CLE) courses for the State Bar of Nevada. She is an avid lover of animals and music, and credits her successes to her support staff who have been a part of Valarie I. Fujii & Associates for decades.

Josh Tomsheck, Esq. Hofland & Tomsheck

Attorney Josh Tomsheck is a Partner in the Las Vegas Trial Lawyer firm of Hofland & Tomsheck and heads both the Criminal Trial and Personal Injury Practice Groups for the firm. Mr. Tomsheck is a veteran Las Vegas Trial lawyer who has chosen to commit his practice to fighting for the rights of others who have been injured or charged with crimes.

Prior to forming Hofland & Tomsheck with long-time Las Vegas Attorney Bradley J. Hofland, who leads the firms Family Law and Civil Litigation practice groups, Attorney Tomsheck worked for many years as a Chief Deputy District Attorney in the Clark County DA’s office as a criminal Trial prosecutor. Due to Josh’s work ethic and skill in Trial he was promoted quickly within the DA’s office and was assigned to the Gun Crimes Section of the Major Violators Unit where he specialized in Trials involving violent felonies and firearms cases.

After years of trying criminal cases to Nevada Juries, Josh chose to leave the public sector and take his skills and experience into private practice so that he could better help those in their times of need, whether they be injured at the fault of others or charged with a crime. Mr. Tomsheck focuses his practice on Litigation and Trial work and has served as lead Trial attorney on numerous civil and criminal matters in including: Personal Injury, Motor Vehicle Accident and Medical Malpractice cases in the civil arena and Capital Murder, Murder, Attempted Murder, Kidnapping, Robbery, Drug Charges including Trafficking in a Controlled Substance, Habitual Criminal and Gun Crimes in Nevada’s Criminal Courts. Additionally, Josh has successfully tried countless cases involving charges of DUI (drunk driving) and Domestic Violence (domestic battery). Of the more than 150 jury and bench trials Josh has tried to verdict, his success rate is over 95%. Attorney Tomsheck has even argued numerous times before the highest Court in all of Nevada, the Nevada Supreme Court.

Mr. Tomsheck is one of only approximately a dozen criminal defense lawyers in Southern Nevada who are qualified and approved by the Clark County office of Appointed Counsel to be appointed first chair to defend Capital Murder cases in Las Vegas, pursuant to Nevada Supreme Court Rule 250. Additionally, Josh has been selected to multiple terms by the United States District Court for the District of Nevada to the Criminal Justice Act (“CJA”) panel to defend individuals charged with serious crimes in Federal Court.

VEGASLEGALMAGAZINE.COM | 41

BUSINESS

“The best way to predict the future is to create it.”

– Peter Drucker

Business Spotlight REAL ESTATE AGENTS BERKSHIRE HATHAWAY: (702) 496-9302 MITCH FULFER, REALTOR ADG REALTY: (702) 315-6100 KELLER WILLIAMS REALTY: (702) 212-2222 FOSTER REALTY, LLC: (702) 552-0120 XTREME REALTY: (702) 384-7253

LAWYERS

PRESTON P. REZAEE, ESQ.: (702) 222-3476 ROSS GOODMAN, ESQ.: (702) 383-5088 DALLAS HORTON, ESQ.: (702) 380-3100 J. MALCOLM DEVOY, ESQ.: (702) 669-4636 NEDDA GHANDI, ESQ.: (702) 878-1115 AMANDA LAUB, ESQ.: (702) 329- 5282

MORTGAGE COMPANIES RED ROCK MORTGAGE: (702) 320-9595 ALDERUS MORTGAGE: (702) 255-5783 VALLEY VIEW HOME LOANS: (702) 710-5626 FIRST OPTION MORTGAGE: (702) 669-5400 FAMILY MORTGAGE INC.: (702) 216-3000

DENTISTS

GARDEN COSMETIC & FAMILY: (702) 869-5700 GENTLE DENTAL RANCHO: (702) 680-1009 AFFORDABLE DENTAL: (702) 794-0304 DISCOUNT DENTAL: (702) 386-8811 PEARLY WHITES FAMILY DENTISTRY: (702) 605-7814

Business Spotlight DOCTORS

DENNIS YUN, M.D.: (702)-386-0882 TEDDY SIM, D.C.: (702) 277-1371 MICHELLE HYLA, D.O.: (702) 386-0882 DR. NEVILLE CAMPBELL, M.D./M.B.A: (702) 476-9700 ANDREW M. CASH, M.D.: (702) 630-3472

CPAS

THE ACCOUNTANT, LLC: (702) 389-2727 DONOVAN THIESSEN, CPA ELLSWORTH & STOUT: (702) 202-0272 MARK SHERMAN: (702) 645-6318 HALL & ASSOCIATES: (702) 629-1886 SANFORD & COMPANY: (702) 382-1141 LARRY L. BERTSCH: (702) 471-7223

WEALTH MANAGEMENT

REDROCK WEALTH MANAGEMENT: (702) 987-1607 SPARROW WEALTH MANAGEMENT: (877) 330-9191 ARISTA WEALTH MANAGEMENT: (702) 309-9970 CORNERSTONE WEALTH MANAGEMENT: (702) 878-4742 MORGAN STANLEY: (702) 792-2000

SALONS/BARBERS

KAYA BEAUTY: (702) 898-5292 NY HAIR COMPANY: (702) 432-3333 TRUE AVEDA LIFESTYLE SALON & SPA: (702) 364-8783 BOULEVARD BARBER SHOP: (702) 384-1453 MYSTIQUE HAIR STUDIO: (702) 432-6006

STATE OF THE MARKET Written By Mark Martiak

A

s Americans gathered around the Thanksgiving table and recited what they were thankful for, market performance may have made the list. In a turbulent economic landscape, marked by a regional banking crisis, Middle East conflict, and a hawkish Fed policy, the journey has been anything but smooth. However, a series of positive developments has defied expectations, highlighting the surprising resilience of the US economy.

Despite headwinds, including a regional banking crisis and geopolitical tensions, the economy has weathered the storm, thanks to a combination of

46 | VEGASLEGALMAGAZINE.COM

factors. The Inflation Reduction Act’s new industrial fiscal policies, coupled with pandemic savings cushions and disinflation, have provided crucial support to housing prices and overall economic stability.

One of the most notable surprises has been the robust performance of U.S. large-cap growth, often referred to as the “Magnificent 7.” Remarkably, this group has surged by over 70% this year, contributing significantly to 94% of S&P 500 year-to-date returns.1This resilience is particularly striking against the backdrop of aggressive monetary tightening.

For the fourth quarter of 2023, analysts are now projecting (year-over-year) earnings growth of only 3.2%. Do analysts believe (year-over-year) earnings growth rates will continue to decline sequentially into the first half of 2024?

The answer is no. For Q1 2024, analysts are predicting (year-over-year) earnings growth of 6.7%.

For Q2 2024, analysts are projecting earnings growth of 10.5%. While these growth rates are below the expectations on September 30, they are still above the current growth rates for Q3 2023 and Q4 2023.5 In a series of eleven increases since March 2022, the Fed has taken up its key borrowing rate by 5.25 percentage points to reach its highest level in more than 22 years. Regardless, consumers, who power about two-thirds of the entire $26.8 trillion U.S. economy, have persevered.6 Moreover, the rapid integration of artificial intelligence (AI) into mainstream culture has played a pivotal role. Beyond sparking consumer excitement about AI sophistication, it has also sharpened investment focus. In the third quarter of 2023, more than 35% of S&P 500 companies referenced AI in earnings transcripts, signaling a growing emphasis on this transformative technology. Global private investment in AI is projected to soar to $200 billion by 2025, reflecting the widespread recognition of its potential impact on various industries.2 The Federal Open Market Committee left the target range for the federal funds rate unchanged at 5.25-5.50%. The post-meeting statement on November 1, 2023, was updated to acknowledge the recent tightening in financial conditions, a key reason for the pause. 3 With that, I interpreted Fed Chair Powell’s press conference as slightly dovish and continue to believe the FOMC has reached its terminal rate.

Treasury yields retreated from multi-year highs, easing what had been a major headwind to tech valuations. As I stated on Bloomberg.com November 9th: “I think we’ve seen a peak in Treasury yields, which will help with sentiment, especially for tech.”

I added that quarterly earnings results like Microsoft’s “suggest we’re past the worst, in terms of fundamentals,” and that “this combination of better fundamentals and a more favorable backdrop suggests tech can not only resume its leadership role but keep it over the rest of the year.”4.

Expect the unexpected over the final month of 2023. The markets dictate the economy, not the other way around. Plan and stay disciplined about your asset allocation strategies. When you need to be defensive, cash can be your friend.

If you need to define whether you have any financial blind spots, please reach me directly at mmartiak@ allianceg.com Mark Martiak is a New York-based Investment Adviser Representative and Accredited Investment Fiduciary® for AGP / Alliance Global Partners, a registered investment adviser and broker-dealer, Member FINRA | SIPC. Mark is a regular Contributor to VEGAS LEGAL MAGAZINE and has appeared on CNBC’s CLOSING BELL, YAHOO! FINANCE MIDDAY MARKET MOVERS, FOX BUSINESS NETWORK and has been quoted in THE WALL STREET JOURNAL, Bloomberg.com and Investment News. Check out the Martiak Market Update Podcast wherever you listen to your podcasts.

Such forward-looking statements are subject to significant business, economic and competitive uncertainties and actual results could be materially different. There are no guarantees associated with any forecast and the opinions stated here are subject to change at any time and are the opinion of the individual strategist. Data is taken from sources believed to be dependable, but no guarantee is given of its accuracy. Indexes are unmanaged, and investors are not able to invest directly into any index. Past performance is no guarantee of future result.

News items are based on reports from multiple commonly available international news sources (i.e., wire services) and are independently verified, when necessary, with secondary sources such as government agencies, corporate press releases, or trade organizations. All information is based on sources deemed reliable, but no warranty or guarantee is made as to its accuracy or completeness.

Neither the information nor any opinion expressed herein constitutes a solicitation for the purchase or sale of any securities and should not be relied on as financial advice. Forecasts are based on current conditions, subject to change, and may not happen.

U.S. Treasury securities are guaranteed by the federal government as to the principal and interest.

The principal value of Treasury securities and other bonds fluctuates with market conditions. Bonds are subject to inflation, interest-rate, and credit risks.

As interest rates rise, bond prices typically fall. A bond sold or redeemed prior to maturity may be subject to loss. Past performance is no guarantee of future results. All investing involves risk, including the potential loss of principal, and there can be no guarantee that any investing strategy will be successful.

The Dow Jones Industrial Average (DJIA) is a priceweighted index composed of thirty widely traded blue-chip U.S. common stocks. The S&P 500 is a market-cap weighted index composed of the common stocks of five hundred largest, publicly

traded companies in leading industries of the U.S. economy. The NASDAQ Composite Index is a market-value weighted index of all common stocks listed on the NASDAQ stock exchange. The Russell 2000 is a market-cap weighted index composed of 2,000 U.S. small-cap common stocks. The Global Dow is an equally weighted index of 150 widely traded blue-chip common stocks worldwide. The U.S. Dollar Index is a geometrically weighted index of the value of the U.S. dollar relative to six foreign currencies. The market indexes listed are unmanaged and are not available for direct investment.

1. FactSet, J.P. Morgan Asset Management Weekly Market Recap November 27, 2023 2. Goldman Sachs: AI investment forecast to approach $200 billion globally by 2025 published August 1, 2023 3. Press Release: Federal Reserve issues FOMC statement on November 1, 2023.

4. Bloomberg.com Technology: Microsoft Record Leads $1.5 Trillion Nasdaq Surge.

5. FACTSET: ANALYSTS EXPECT S&P 500 EARNINGS GROWTH TO IMPROVE IN 1ST HALF OF 2024 by John Butters November 10, 2023 6. CNBC: Retail sales increased 0.7% in July, better than expected as consumer spending is holding up; August 15, 2023

The Holi”daze” Are Here

By Daniel Herrera

C

ongratulations! We Made It! 2023 is officially wrapping up and Q4 is almost OVER!

That seems to be the feeling of many Americans as we reach the end of one of the most difficult financial years, we have experienced post the 2008 crisis that tainted the home buying consumer market. The new normal of higher interest rates and low to steady housing availability has driven many buyers to “wait out the market.”

Unfortunately, waiting almost always seems to be won by only one party: not the buyers, not the sellers, but Time alone.

The waiting game is a finicky one that always leaves the next buyer saying, “I wish I would have purchased last year!” There is always an opportunity cost associated with every real estate transaction regardless of how favorable the market is when you buy. 2020, the best the rate market was in decades; “I wish I would have bought at a lower price and refinanced now.” 2021, “I wish I did not pay over market value, but I’m happy my rate is lower than today’s rate.” 2022 and 2023 many buyers decided to wait in hopes that rates would drop and here we are.

Trends are always going to stay on pace but are never 100% guaranteed. There are always outside driving forces that are out of financial forecaster’s scopes that have market shifting powers that are not always seen as direct correlators to pivoting points in the financial industry. That is why my answer to the question, “When is the best time to buy?” will NEVER change; the answer is always “Yesterday!” A buyer should always purchase a home when they are ready and they can afford it.

The game of waiting and predicting for a better scenario in the future rarely leads to a better scenario. Those who waited for a better interest rate tend to pay more for their homes and vice versa, those who wait for a lower purchase price tend to see a lower cost when rates are increasing.

So where do you fit into the equation?

As November came to an end, we began to see a slight fall in interest rates and a slight increase in consumer confidence in the Home Buying market.

As rates dipped going into the Thanksgiving holiday, mortgage applications began to increase in the month of November. Mortgage interest rates have dropped from the low 8’s to mid 7’s over the last few months with some economic outliers forecasting rates to drop into the 6’s over the next few months and the vicious cycle will begin again. Do I buy now or wait for the lower rates?

If rates do drop, will prices go up? I can afford more home with lower rates, but will I have to come out of pocket above appraised value to ensure my offer gets accepted? What if… What If.. What if. Homes are currently sitting longer on the Las Vegas market with occasional price drops and seller concessions, but how long will that last? Will rates below 7% cost you an extra $10,000, $25,000 or even $50,000 out of pocket to guarantee your offer being accepted? Rates are going to move and the housing market WILL adjust. Consumers that need to buy will continue to shop and those on the fence may save a few dollars or may find themselves being priced out of their current market level.

Always remember, with real estate, you should NEVER wait to buy, you should always Buy and WAIT!

Daniel Herrera is the Senior Mortgage Loan Specialist at Laser Mortgage. He can be reached at 714.878.3112 or daniel.herrera@ lasermortgage.com

Contact Travis@VegasLegalMagazine.com for more info.

Vegas Legal Magazine Catches Up with Former NFL Star Shawne Merriman, Founder of Lights Out Xtreme Fighting By: Valerie Miller

I

t’s been years since Shawne Merriman was “Lights Out” for the then-San Diego Chargers. But while injuries struck the promising younger defender in his 5th NLF season, “Lights Out” lives on in his “Lights Out Xtreme Fighting.” The Las Vegas-based MMA product is gaining in popularity, and can be seen on Fubu TV. Shawne Merriman says you won’t catch him in the ring, though. The former NFL star would love to fight. But he’s too busy making “Lights Out Xtreme Fighting” a mustsee TV event and fan experience.

“We are in Fubo sports, and currently (a) top 5 mostwatched (show) and climbing,” he says. “I’m a big advocate of fan engagement because they drive the business. And we are jumping 70 percent or more viewership per fight.”

Lights Out Xtreme Fighting get more coverage on Bally’s TV, Merriman adds.

Flipping around the channels on Cox Cable, it is not hard to catch the action. Promising young fighters vie for their big break. The action is quick, with fewer rounds and more fights per episode. The fast-moving fights are entertaining, and leave the viewers wanting more.

Vegas Legal Magazine caught up with Merriman to talk about his new Lights Out Xtreme fight venture, his NFL career, and how he feels about his arch-rival Raiders coming to town. (He’ll always be a “Raider hater,” Merriman says proudly).

One rival Merriman has nothing but praise for is the G.O.A.T. Tom Brady. The former Charger says Brady was the best he ever played against.

“Tom Brady will always be at the top of that list. His competitiveness, and willing to do anything to win, separated him from everyone,” Merriman praised the recently-retired quarterback.

Vegas Legal Magazine Q&A with Shawne Merriman Vegas Legal Magazine: Why did you start the Lights Out Xtreme Fighting league in Las Vegas? Did the fact that the Ultimate Fighting Championship (UFC) started in Las Vegas have an impact on your decision?

Shawne Merriman: I started Lights Out Xtreme fighting in 2019, I’ve been around the sport for 17 years. Jay Glazer, of Fox Sports, introduced me to Randy Couture in 2006. I started training to help my hands, balance and leverage on the football field.

VLM: What was your main goal in starting Lights Out? Where does your company stand now?

SM: I started it because I had a passion for it, but I (also) had extensive experience in production. After I retired, I got straight into TV broadcasting for NFL Network, Fox Sports and ESPN. So, I had access to the best producers, directors, engineers. So, the transition was easier because I understood how TV works.

VLM: Do you plan on fighting in Lights Out? SM: I would absolutely love to Fight in LXF, but I’m running the show. So, I’ll tell anybody “If you’re not fully committed to the sport, don’t do it.” You can play basketball (or) football, but you can’t play fighting. I love to promote these next up a coming superstars. I still do jump in training camps, and spar once a week, to stay in shape VLM: What is the biggest attraction of Lights Out? Is there a breakout star?

SM: We are currently transitioning former athletes from other sports. There are more and more athletes who

are done at a young age in their sport. But still want to compete. So, we give them a platform to do so.

VLM: In your NFL career, what was the greatest player that you ever defended against?

VLM: You have used an interesting way of packaging the Lights Out fights. Can you talk about the overall marketing of Lights Out?

SM: Tom Brady will always be at the top of that list.

His competitiveness, and willing to do anything to win, separated him from everyone

SM: Yes. I was fortunate to play on the biggest sports platform in the country (in the NFL). So, luckily I had a great base to promote on social media and traditional media. I typically do about 60 television, podcast and radio shows leading up to a fight. I have not spent a dime in marketing yet.

VLM: The NFL has changed its rules about what defenders can do since your playing days. If you played today, would your playing style be any different?

VLM: Can you discuss your television deal for Lights Out? Do you have a goal for total viewership?

SM: Yes. We are in Fubo sports, and currently (a) top 5 most-watched (show) and climbing. I’m a big advocate of fan engagement because they drive the business. And we are jumping 70 percent or more viewership per fight.

(So), the fans are telling me they enjoy what we do. We are airing a week later on Bally’s network, which is more viewership.

VLM: Do you have any partnerships planned – or in the works – with another fight league or other company?

SM: Yes. I have some big announcements in the sportstech space to bring our fans more data and more information during our fights. The verticals around the league have always been important to me to give our fans more. So, they feel like they are there when they’re home.

VLM: Looking back on your career in the NFL, what were your greatest achievements? What are your biggest regrets about your playing days?

SM: I was fortunate to be the best at what I did when I was healthy. Unfortunately, after my 5th year it was very difficult to stay healthy. I don’t have many regrets. But I wish I didn’t push all the time, and got healthy before I got back out there.

VLM: What did you learn from your experience in the NFL that gave you to confidence and skills to pursue the development of a league, such as Lights Out Xtreme Fighting?

SM: “Discipline” is (the) number one (thing) that I took to my business. (It’s ) always showing up on time, time management, and being great at one or two things, and not 10. I have extreme focus in everything I do. (The) last thing is preparation, just like I watched film on my opponents all week. I’m constantly studying the market and seeing what’s out there to make us great and take it to another level.

SM: I would certainly been playing for free (laughs). I respect the NFL for trying to make the game safer. But it’s still football. You have to let the guys go out there and play.

VLM: How do you feel about the Raiders’ move to Las Vegas? Do you interact with any Raiders players?

SM: I have a friends on the field, and in the front office.

But I’ll always be a Raider hater for life (laughs).

Valerie Miller is an award-winning Las Vegas Valley-based journalist. She can be reached at (702) 683-3986 or valeriemusicmagic@yahoo.com.

Basner Fine Art Gallery A Q&A with one of our most talented local artists By: Valerie Miller Vegas Legal Magazine: Can you talk about what inspired you to open a gallery in Las Vegas?

Mario Basner: Las Vegas has been my home since 2006.

When I was ready to release the “Beelitz Sanatorium Series” in 2017, I thought long and hard about the best way to show this profound material. Although I had representation interest from world renowned galleries, it was more important to me at that moment to share this extraordinary experience with an audience in its entirety.

This required a great deal of wall space, which led me to open the gallery under my own name. The initial plan was for a 6-week exhibition at Tivoli Village and we received an incredible reaction from the Las Vegas community. The gallery has become a staple of Las Vegas art & culture, a hub for philanthropy and I am proud to say that we have been serving our collectors for 7 years now.

Museum and other innovative venues that are diverse and passionate, i.e. Core Contemporary. The pandemic slowed down that momentum but I am confident that the future of art in Las Vegas remains bright.

VLM: How did the pandemic COVID -19 shutdowns affect your business? How were you able to recover?

MB: The gallery only closed for 2 months in 2020 but despite being open, it was very challenging to deal with an unprecedented situation. We made a conscious decision early on to use our time to create progress regardless of uncertainty and low foot traffic. We gave the gallery a facelift and a new fresh look; we created a completely new website, put e-commerce capabilities in place and placed 30 ft building wraps on the building to create visibility from Rampart Blvd..

VLM: Please discuss the evolution of the arts scene in Las Vegas over the years that you have been here.

VLM: What artist inspired you to do what you are doing today?

MB: In my 18 years in Las Vegas, the arts scene has certainly refined itself and I think it holds tremendous promise for the future. Especially in the last years preCovid, I noticed a lot of exciting developments and enthusiasm about the Arts District, a proposed Art

MB: I would have to credit the German artist Gregor Toerz primarily. His story and dedication to his own work left me empowered to follow my own dream and develop the stamina to accept significant risk, especially when we first opened the gallery.

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VLM: If you could choose what would come to Las Vegas next, what would be on your wish list?

MB: I hope the Art Museum might turn into a reality in the foreseeable future. It will be an important catalyst to make Las Vegas an arts destination over time.

VLM: Lately, the issue of “stolen art” has been in the news.

Contested artwork has been removed from Chicago’s Art Institute and museums in places like New York, after claims it was stolen during World War II. How big do you think this issue is going to become going forward?

VLM: Does the Southern Nevada community support the arts as much as is needed for artists to survive?

MB: This is a loaded question. On one hand I believe that in order to be successful, it is the artist’s responsibility to put themselves out there and find their audience. On the other hand, without the support of the community that can be a very difficult task. In my experience, it required very hard work to establish myself and remain consistent in that pursuit, working 80 hours a week and believing in myself and my work. Once I applied myself with this level of dedication, I received a great deal of recognition from the community and from other passionate community leaders who took note. There are so many tremendous cultural offerings in Las Vegas: the Smith Center, the LV Philharmonic, NV Ballet; the Library District has beautiful exhibition spaces. I believe the Las Vegas community is definitely supportive of the arts and the support will grow even further with more offerings and experiences available to them.

VLM: What do we need to do to educate Nevadans – of all ages – on the importance of art?

MB: Simply inviting an audience to have an experience goes a long way. The moment guests find themselves inspired by an art experience, they understand its importance as it is relevant to them.

VLM: Can you discuss your philanthropic efforts?

MB: We have been a highly philanthropic brand from day one, which came naturally and made perfect sense in relation to the material showcased in the gallery. After working with over 20 local non-profits over the years, I was looking for a way to apply myself in the best way and create a program that is embedded in the DNA of Basner Fine Art. In 2022, my wife and I established the ‘Mario Basner Passion Project Fund’ at UNLV College of Fine Arts, providing mentorship and funding for special experiences for photography students. Additional support is provided by other donors as well as the Zeiss lens company. This unique grant program encourages

students to create a project around a thematic that is deeply important for them as a human being. The selected students get the opportunity to travel anywhere in the world to realize their project, some of which can be life-changing. It is a wonderful program and offers a significant opportunity to the students. In the first year, we saw a domestic project based on native American culture and another student will travel to Italy in late January. The current 2023 project proposals are being written as we speak – we are VERY excited to see where these passion projects will take the winning students! You can follow their journeys in real time on Instagram under hashtag #mariobasnerpassionprojectfund VLM: As a German immigrant who lived in L.A. previously, can talk about your decision to move to Las Vegas? Was it hard to adjust?

MB: I have lived in the US for 28 years now and initially moved to Los Angeles where I resided for 10 years. I was a professional musician for 25 years and a music engagement brought me to Las Vegas in 2006. I immediately fell in love with the city and found this community to be very welcoming and supportive. I felt very much at home right from the start.

VLM: What’s in store for those who go into the gallery? If I’m walking them for the first time. What will I see right away?

MB: My gallery is quite different, unique in many ways. It really is an experience. It’s a repeat of photography that really concentrates on what we’re telling and showing a variety of different series that really encourage introspective. They take an audience on a journey to engage with the subject matter.

And it’s really something to be seen in person. It is very, very immersive and there’s literally a physical sensation of depth and dimension. And that is done on purpose because it’s really, as the artist, it is important to me to share experience. That are very significant and actually allow the audience to feel as if they’re looking inside these environments, and as if they’re actually they’re looking through a window -rather than just seeing what something looks like. And it really places the audience in these environments in a way that becomes a very personal experience, and these spaces are for a moment uniquely.

VLM: What are some of the artwork and how do you choose them?

MB: Generally speaking, everything in this gallery depicts architecture with purpose, you could say.

These are extraordinary environments that have a very significant history. A lot of them are quite historic. All of them have a very interesting... So, there’s a lot of merit and a lot of story that, again, plays into the level of introspective. The rich experience that you can have when you engage with these environments.

One of my latest themes is an ongoing series of libraries. It’s primarily historic libraries, but there’s also a couple of very contemporary ones in the series now. This is an ongoing and growing series … And I choose this thematic because of the inspirational qualities of the environment. So, I’m actually not a big reader. So, for me, there’s not so much about the books as it is about the effect that those type of historic environments had on me growing up in Europe. And to me, when I grew up around history, it changed who I was able to become later in life, and the process of how I perceived the world around me. And it certainly gave me a different perspective on being grounded on my value system. So, it really affected and kind of opened my future for me. I always say that libraries are not just places where we might get educated. These are places where dreams are born. And that is certainly true in my case, and that’s why I’m very attached to -- and very much in love with -- this environment. I literally feed my soul every time.

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We also have a brand-new series that was just released about which is based around the century -old aging cellars of earlier the 13th Cognac in France, which is absolutely stunning. This material is unbelievable. I was actually personally invited to capture these environments, which was a big privilege.

It’s been a very long time since something like this was done. So, this is really material that you cannot find anywhere else in the world. It really transports again the audience into these environments which are not only very iconic, but they’re all just profoundly fascinating. You get to explore these historic cellars that you ordinarily would not be able to set for them. And the libraries extraordinary environments.

They’re treasures.

VLM: And can you give me some examples of those libraries?

MB: We could start with, one in Dublin, very famous gallery. This library is literally the pride of the country, an extraordinary environment, and very famous as well. Then you have the Morgan Library in New York City, which was JP Morgan’s private library. It is now a museum, a significant piece of American history.

The George Peabody Library in Baltimore, also very significant piece of American history. We have Almont Abbey. It’s an attention monastery library in Austria.

It’s the largest monastery library in the world.

VLM: How did you come up with the inspiration and the idea for the library collection?.

MB: Yeah it’s an experience to be there. Actually, I like to capture the soul of the building if you will. The library was my second series, the first one that I really started with was a documentary series that I did on an abandoned 19th century hospital, it was built for treatment of tuberculosis in 1898. I believe we saw that series online. That was really my debut in the fine art domain and it was a series that was very important to me. That then led me to spending a significant amount of time to actually complete it, and really doing justice to what I found there. That was a moment where I found my own voice, you know, where I found my purpose and I inadvertently put myself in service of that. So, that is really where my signature style came from, that first series. The libraries where the second series that came to mind very quickly because of what I mean. Previously, the environments that hold a lot of meaning to me because they have helped me become more of a human being later in life. So, they have a lot more to offer than just, you know, being a pretty building

or being a place to get educated in. They really open, they change their personality, especially for young people. They create an experience and an environment where the world is open to you. You know, it is not just about consuming information, it is about being inspired to become who you are capable of becoming later.

VLM: What part of Germany were you from ?

MB: Hamburg VLM: And so how old were you when you immigrated here?

MB: 27 or 28 (years old).

VLM: What year did you visit the sanitorium?

MB: There were two visits starting in late 2013. The main project was done in 2014.

VLM: Why did you choose photography over, let’s say, if you were something like painting? Or, was it just all with a natural progression? It was a natural transition, MB: I’ve engaged with photography for a number of decades, and I love the medium very much because it is real, it is not fictitious. But the subjects are real, and I love it very much. So, as for the libraries, I’m actually not a big reader. It’s not so much about the books as it is about the effect that those type of historic environments had on me growing up in Europe. I literally feed my soul every time. We also have a brand -new series that was just released about which is based around the century -old aging cellars of earlier the 13th Cognac in France, which is absolutely stunning. This material is unbelievable.

I was actually personally invited to capture these environments, which was a big privilege. It’s been a very long time since something like this was done.

So, this is really material that you cannot find anywhere else in the world. It really transports again the audience into these environments which are not only very iconic, but they’re all just profoundly fascinating.

You get to explore these historic cellars that you ordinarily would not be able to set for them.

VLM: And you know what I know we kind of touched on this a little bit before, but if you’re you know your future plans beyond whether you might open up other art galleries what could we look forward to for you know the see next from Mario Basner?

MB: There will probably a book at some point, I think.

I am engaged in a lot of international exhibitions. I showed them different exhibitions.

VLM: And, on your collection on the sanitarium: How did you know about that? What was your inspiration for that particular subject ?

MB: You know it’s fair to say that particular location found me. I became aware of it through a social media article, and I was found myself very compelled to visit and document the site which happened later that year. It became possible to do that. And as I was going, as I actually entered those buildings, something just really struck a nerve. I did not know what it felt like. And, it was a very humbling experience. It was a very profound experience. And, it really changed my perception of the world around me and on my own. I rediscovered my own value system, you could say. I found myself and my purpose in the process.

So, that really inspired everything else that I did from that point forward.

Valerie Miller is a Las Vegas Valley-based award-winning journalist. She can be reached at (702) 683-3986 or valeriemusicmagic@yahoo.com.

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Navigating the Perils of Tax Season: A Guide to the IRS “Dirty Dozen” Written By Donovan Thiessen, CPA

A

s we enter another tax season, we must remain alert to the numerous pitfalls that can trap the unwary taxpayer. As a Certified Public Accountant. I’ve seen firsthand the consequences of falling prey to tax scams and fraudulent schemes. An essential tool in our defense arsenal is the IRS “Dirty Dozen” list. This annually updated list is a collection of the most common scams that taxpayers may encounter. Understanding these threats is the first step in safeguarding against them.

The IRS “Dirty Dozen” list serves as a beacon, warning taxpayers and professionals alike of the deceptive tactics used by fraudsters. It covers a range of illicit activities, from identity theft to sophisticated tax evasion schemes. By familiarizing ourselves with these scams, we can better protect our finances and personal information. This article will address the list’s highlights published by the IRS in 2023.

One of the most pervasive threats in today’s digital world is phishing. These are deceptive emails or websites posing as legitimate entities to steal sensitive information. Often, these emails appear to be from the IRS or related organizations. It’s vital to remember that the IRS does not initiate contact

with taxpayers via email to request personal or financial information. If you receive such an email, do not click on any links or provide any information. Instead, report it to the IRS. The IRS will only contact you with paper correspondence delivered to your mailing address.

Phone scams are another common tactic. These calls typically involve scammers impersonating IRS agents with fake badge numbers and altered caller ID information. They often threaten arrest, deportation, or license revocation. It’s crucial to understand that the IRS will first mail a bill to any taxpayer who owes taxes, or a notice if they have a question. Furthermore, the IRS does not demand immediate payment over the phone, nor will they threaten immediate law enforcement action.

Identity theft, especially around tax time, is a significant concern. Criminals use stolen personal information to file fraudulent tax returns and claim refunds. To minimize this risk, protect your Social Security number, regularly review your credit report, and file your tax return as early as possible. You can also apply for an IRS Identity Protection PIN that increases your tax return filing security. The IRS has randomly issued PINs to taxpayers, but you can call and request one if you

desire. Only with that PIN can your return be filed electronically.

Return preparer fraud involves dishonest tax preparers who aim to steal client refunds, charge inflated fees, or promise guaranteed or unusually high refunds. It’s imperative to choose a reputable tax preparer. Ensure they have an IRS Preparer Tax Identification Number (PTIN) and check their history with the Better Business Bureau or state boards of accountancy for any disciplinary actions.

Some preparers may claim they can secure largerthan-life refunds by inflating your income or deductions or directing part of your refund into their accounts. Remember, you are ultimately responsible for the accuracy of your tax return, regardless of who prepares it.

Charity fraud tends to rise during tax season.

Scammers set up fake charities to exploit taxpayers’ generosity and desire for a tax deduction.

Research a charity before donating and use tools like the IRS’s Tax-Exempt Organization Search to verify its legitimacy.

Businesses are not immune to tax season scams.

Be wary of inflated claims for business credits like the Research and Development Credit, which can

be complex and subject to stringent qualification criteria. Padding deductions or falsely inflating expenses can lead to significant penalties and interest. Recently, the IRS halted processing all Employee Retention Credits (ERC) due to rampant fraud and abuse of the program. They also launched an amnesty program that allows taxpayers to come forward and return the money received from fraudulent and questionable applications. I was personally involved in a situation where an out-of-state ERC mill was harassing one of our clients to file what I deemed to be ineligible ERC claims. The representatives were aggressive and relentless; their fee would have been 25% of the tax credit received. That is an exorbitant fee if you aren’t aware. If the credit were incorrectly calculated, the taxpayer would generally be on the hook for any resulting penalties. Fraudulent ERC claims were at the top of the list of the 2023 tax scams.

Creating fake income to claim tax credits, using abusive tax shelters, or engaging in frivolous tax arguments are all schemes that can lead to severe legal and financial repercussions. Offshore tax evasion, which involves hiding assets or income in foreign accounts, is another serious crime the IRS is aggressively pursuing.

Technology’s role in committing and preventing tax fraud is significant in today’s digital age.

On the one hand, scammers use sophisticated methods to deceive taxpayers. On the other hand, the IRS and tax professionals increasingly rely on advanced software and analytics to detect and prevent fraud. As a CPA, I leverage the latest technology to ensure accurate and secure tax filings for my clients. This includes using secure portals for encrypted document exchange, twofactor authentication when available, extremely complex passwords that are routinely updated, employing software that flags potential errors or inconsistencies, and staying abreast of the latest digital trends in tax preparation and fraud prevention.

We recently saw massive data breaches with Ceasars Palace and MGM properties a few months ago. I’ve heard more incidents of property crimes, theft, and financial fraud than I can remember in the past. I recommend taking every precaution, such as monitoring your credit report,

regularly changing your most critical passwords such as email and banking, utilizing two-factor authentication such as Google Authenticator, shredding sensitive documents, encrypting your hard drives, using a VPN for your online activities, and using a password manager.

In conclusion, while the tax season can be fraught with potential pitfalls, awareness of the IRS ‘Dirty Dozen” scams and seeking professional advice can significantly mitigate these risks. Remember, vigilance and knowledge are your best defenses in the world of taxes. You can navigate this season successfully and with peace of mind with the right approach and guidance.

Donovan Thiessen, CPA is the founder and owner of The Accountant, LLC. Our mission is to help business owners make better decisions by providing timely and accurate financial and tax analysis. You may reach Donovan at donovan@theaccountantcpa. com, www.theaccountant.cpa and 702.389.2727.

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FONTAINEBLEAU LAS VEGAS Iconic Luxury Debuts on North End of Strip

By Don Logay

All Renderings Courtesy Fontainebleau Las Vegas

I

n 1941, Thomas E. Hull’s car broke down on Highway 91 at the corner of what is now Las Vegas Boulevard and Sahara Avenue. Sitting on the side of the road, and being a businessman who managed hotels in California, he looked around and thought, “This would be a great place for a resort and casino.”

Once home, he told his associates… they bought some land at that location… and in 1941 built El Rancho Vegas Hotel and Casino.

It was the first (but not last) major resort on the Strip.

Vegas Then and Now Highway 91, renamed Las Vegas Boulevard, soon flourished into a series of famous 1950s-era iconic casino resorts lining a neon-drenched thoroughfare.

Vegas is a city like no other… constantly reinventing, rebuilding and rediscovering what it takes to be the entertainment capital of the world and the innovator and leader in worldclass luxurious hospitality… and today, driving

that same North end of the Strip where it all began, one passes even bigger and better spectacular new world-class casino resorts.

Venetian and Palazzo are now where the 1950s Sands once stood, Wynn and Encore replaced the iconic Dunes, Resorts Worlds was once the famous Stardust and in place of the original Thunderbird Hotel and Casino – at 2777 South Las Vegas Boulevard – is a towering 67-story blue glass building… the latest in a new era of iconic Las Vegas luxury… destined to be the innovative leader in, once again, redefining the ever-evolving entertainment capital of the world.

Fontainebleau Las Vegas After a long and arduous 16-year development, the long-awaited and highly-anticipated iconic Fontainebleau brand has arrived on the Las Vegas Strip.

The December opening of the Fontainebleau Las Vegas unveiled a spectacular property second to none and, as a tribute to the legacy of the original famed Fontainebleau in Miami Beach, seamlessly connects the past, present and future of luxury hospitality that visitors have come to expect.

Now the tallest occupiable building in Nevada, the 67-story $3.7 billion Fontainebleau skyscraper, situated on 25-acres, reflects the grandeur of its heritage at every turn and each of the luxurious 3,644 rooms and designer suites offers a unique blend of timeless elegance and lavish contemporary splendor that is unique to Las Vegas.

The Las Vegas location is a long-held vision of Fontainebleau Development’s Chairman and Chief Executive Officer, Jeffrey Soffer. “For almost 70-years, the Fontainebleau brand has defined luxury hospitality with innovation, sophistication and opulence,” he states, “and now Las Vegas represents an exciting new chapter in our storied legacy.”

“We are thrilled to introduce many of the worldclass amenities we are known for in Miami, ,” he adds, “and in the new Fontainebleau Las Vegas, these concepts… along with the dynamic spirit of the Strip… create an unmatched destination that is the best of all worlds, promising an extraordinary, one-of-a-kind experience for every guest.”

Iconic Las Vegas 2.0 Once through the dramatic porte-cochère entrance, visitors and guests are surrounded with stunning design that artfully blends art deco and modern at every turn.

Guests initially have immediate access to VIP registration, with an intimate arrival experience that allows the option of going directly to one’s room without passing through the casino.

Enticing pathways also offer guests an option that leads from the lobby to, and through, the lavish 155,000 square-foot casino – with 1,300 cutting-edge slot machines and 128 popular table games – under dramatically-styled high ceilings 42-feet overhead.

Around the perimeter, there are 35 luxury retailers and premium shops located on two levels overlooking the exciting gaming action below and a select curated portfolio of 36 world-class restaurants and bars strategically placed all throughout.

Famous chefs and restaurateurs include Chefs Gabriela Camara, Evan Funke and Josh Capon along with acclaimed Restaurateurs David Grutman and Alan Yau, to name but a few, in addition to an array of Fontainebleau-original dining concepts, such as: Café Cuto (upscale European coffees), Chyna Club (eclectic Chinese cuisine), Ito Sushi (with a top-floor view) and La Côte (echoing the French Riviera).

There is also casual dining in the European-style piazza Promenade food hall… and a formidable collection of 13 amazing bars and lounges,

ranging from The Tavern and Azul (Mexican drink favorites) to the central Bleau Bar (in the casino), Collins (named Miami’s Collins Avenue with sophisticated classic cocktails) and Vida (styled after the famed Fontainebleau original in Miami Beach)… all sure to please.

Day and Night Entertainment The expertise of two industry-leading nightlife developers – David Grutman and Groot Hospitality – collaborated with the Las Vegas Fontainebleau in-house team to create a unique experience that takes guests on an immersive journey – both day and night – through the resort’s 50,000 square-foot nightlife venue and 35,000 square-foot day club.

The dramatic three-level 3,800 seat BleauLive theatre offers star-studded entertainment for which Las Vegas is known.

There are also endless luxury amenities where guests can relax and refresh, such as the cutting-edge 55,000 square-foot Lapis Spa and Wellness… and the spacious 14,000 square foot Fitness Center, with the latest in performancebased exercise equipment and experienced personal trainers… in addition to an exquisite six-acre elevated outdoor area, with five bars and two restaurants surrounding the luxurious picture-perfect signature Fontainebleau pool inspired by the original in Miami Beach.

Meeting and Conventions Business is also on the agenda and, in addition to being adjacent to the Las Vegas Convention Center, there is over a half million square-feet of flexible meeting and event space located across five different levels.

This includes a 105,000 square-foot ballroom (one of the largest in Las Vegas) that is easily divisible for conventions, trade shows and special events of all size.

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Private skybox / Courtesy F1 Las Vegas Grand Prix

There is also 62,000 square-feet of additional space that can be used for pre-functions and to create up to 57 break-out rooms for smaller meetings and special sessions.

Focus Shifting North After many decades, the focus and attention of Las Vegas – and those of its guests –has once again shifted to the North end of the Strip where wonderful new visions and introductions are creating an even more exciting Entertainment Capital of the World.

What began in 2021, with the opening of Resorts World and the Las Vegas Convention Center’s new West Hall (with Elan Musk’s futuristic underground Vegas Loop Tunnels transporting passengers down below) – as well as this year’s debut of the amazing first-ever dazzling Sphere – underscore that this once passe’ end of the Strip is now on an undeniable winning steak with no end in sight.

Additional projects bring a renewed vibrance to light, as well, such as a planned circular bridge and walkway – just beyond the Fontainebleau

– spanning the intersection of Sahara and Las Vegas Boulevard that will provide traffic-free access for pedestrians to all four corners… and just beyond that are the beautiful new lighted arches providing a seamless welcome to downtown and the City of Las Vegas… with much more, sure to come, all just around the corner.

“It’s always exciting when a new resort comes online and adds to the beautiful tapestry that is Las Vegas,” says Mayor Carolyn G. Goodman.

“I’m looking forward to seeing what the Fontainebleau has to offer.”

Today, driving past the same location where Thomas Hull’s car broke down some 80-years ago, one can’t help thinking… ”“Yes, this is a great place for such a wonderful new resort and casino.”

Don Logay is an award-winning journalist and former Editor-in-Chief of three national magazines.

Today he writes luxury lifestyle articles for numerous publications. He can be reached at (949) 240-4444 or press@donlogay.com.

The Power of Research

By Myron G. Martin, President and CEO, and Spencer Patterson, Director of Public Relations and Communications, The Smith Center efore The Smith Center for the Performing B Arts opened its doors in 2012, we commissioned a national research firm to

provide data that could help us understand our potential audience. It turned out to be money well spent, as it helped us reach people who would go on to become season-ticket holders, regular attendees, donors and friends to The Smith Center.

These people also told us what sort of arts and entertainment offerings they preferred and hoped to see in our new facility, which proved very helpful as we began programming our three venues. And we gained an understanding of the kinds of people likely to attend different kinds of performances, valuable information when it came time to start selling tickets to our shows.

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That initial survey – combined with the hard follow-up work of Suzanne Chabre, our Vice President and Chief Experience Officer, and her marketing team – helped set The Smith Center on a path to success that continues today.

Several years after opening, we commissioned a second report, which confirmed that we were headed in the right direction as Las Vegas and its residents continued to evolve. And then, as we prepared to gather a third round of data, the pandemic struck, and we were forced to hit the pause button on the project.

Fast forward a few years, and we were ready to survey again. Earlier this year, we did so, commissioning the same firm for a new set of surveys to find out what we’ve been doing

well and what we can improve upon. The firm reached out to 1,893 Clark County residents, including 824 who have not already attended shows at The Smith Center.

And we received great news: When that latter group of 824 locals was asked, “What places can you think of in Clark County to attend live performances?” – without any specific prompting – The Smith Center ranked third overall, despite intense competition within the Las Vegas market.

Among nearly 200 unique venues mentioned by respondents, only T-Mobile Arena and MGM Grand ranked as more recognizable than The Smith Center, which finished ahead of many notable locations, including the just-launched and highly lauded Sphere.

It was also gratifying to find that the latest survey reflected the way people in Las Vegas understand The Smith Center’s role in the community, namely that it was built primarily for those who live here. They recognized that we work hard to keep our ticket prices affordable

and that, because ticket sales cover only 70% of our operating costs, we raise the rest through essential donations.

It was also wonderful to find that respondents say that The Smith Center is a vital community asset doing good things for Southern Nevada and creating a tremendous sense of civic pride.

As an adjunct professor of marketing at UNLV, I believe strongly in the power of data. Suzanne and our team take this work very seriously and know that it helps us better understand both our current patrons and Las Vegans who say they want to come to The Smith Center but haven’t yet been here. In short, this research helps us satisfy and keep our current customers while also attracting new ones.

The marketer in me knows how powerful this data proved to be for us, and I know that other companies can benefit from the work a research firm can provide. The Smith Center has certainly benefited from it, allowing us to better understand those who come through our doors to both entertain and inspire their families.

Female Referees in Pro Football Breaking the NFL Gender Barrier

By Don Logay

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M

uch has been made of females now officiating NFL football… and one would think their debut would be a clear-cut historic first. But, as it turns out, there are firsts… and there are firsts… and noting who was actually and/or “technically” the first woman referee in the NFL is quite an interesting tale and somewhat controversial.

It all begins in 2012 with a labor dispute between the NFL league and the union of the NFL referees (NFLRA) that resulted in a lockout. With the start of 2012 NFL season looming near, and the two sides unable to reach an agreement, the play clock was ticking and – for the NFL – desperate times called for desperate measure.

Season 93 – Plan B The 2012 NFL season was the 93rd year for the National Football League (NFL) and as a stalemate inched closer every day, NFLRA members remained locked out and alternatives were under consideration.

“The 2012 season needed to begin,” notes Barry Mano, Publisher of Referee magazine, “and the games obviously had to be staffed with officials.”

The result was a decision by the NFL to hastily recruit a “replacement” roster of referees to officiate the 2012 season now just weeks away. The first logical choice was to turn to the experienced collegiate level. “But most college football officials opted not to cross the picket line to fill in for these games,” notes Mano, “as they felt an affinity for their professional NFLRA counterparts.”

The replacement officials hired then consisted of high school or college officials from lower divisions and some were from other sources such as the Arena Football League.

“Replacements had to be found,” adds Mano, ”and a controversial historic ‘first’ was inadvertently swept up in that effort as well.”

Shannon Eastin “Lady Ref” Scouts continually monitor football at all levels nationwide, looking for up and coming officiating talent, and – in 2012 – Shannon Eastin was one such referee earmarked with potential.

Eastin, from Tempe, Arizona, had been steadily racking up points with over 16 combined seasons of noteworthy officiating for the Mid-Eastern Athletic Conference, high school games and the Arizona Cardinals Red and White game – and she was a contender.

During the lockout of full-time referees which began in June 2012, she was recruited as one of the needed replacement officials quickly assembled to get the NFL season underway.

Shannon debated long and hard before accepting. ”It was an opportunity I couldn’t pass up.”

Eastin recounts two days of NFL clinics after which she officiated her first game on August 9th – one Line Judge Shannon Eastin, Green Bay Packers at San Diego Chargers, August 9, 2012.

of the six preseason games played that day – as a Line Judge wearing black-and-white striped jersey number 27 for a game between the Green Bay Packers and the San Diego Chargers.

“I knew millions would be watching,“ she adds, “and it was the chance of a lifetime.”

Thursday Night Football Back in the days when Thursday night football was broadcast for all to see, the night of August 9th drew a record 7.3 million TV viewers for the preseason opener – Green Bay Packers at San Diego Chargers.

It was a typical balmy 70-degree evening for the 7:00pm kick-off at Quallcomm Stadium in San Diego with 70,000 excited fans in attendance.

Already prepared for some possible unusual officiating by the replacement officials, fans were also caught off guard when the TV camera panned the field. Viewers noticed something different. There was the usual compliment of seven officials … but wait minute… that Line Judge is (gasp) a woman!

And yes, there were some odd calls and strange delays, but Eastin held her own… not too involved until late in the game… when things picked up for her in the second half. She made a few calls (one with boos) and later signaled a Green Bay touchdown… and soon, Plan B of season 93 was over and officially in the books.

The Yes and the No As a matter of accuracy, those who chronicle pro NFL football do note ‘Yes, the first female to work an NFL game was indeed Shannon Eastin.”

That is also why the officiating cap she wore and whistle she used in that first game are now in the archives of the Pro Football Hall of Fame.

Eastin also went on to referee three regular season games until the NFLRA reached an agreement and original officials were scheduled to resume in Week Four.

NFL photo courtesy Shannon Eastin

What occurred that on first day of August 9, 2012 – while going against the union and recruited by happenstance – it still must be noted that her presence was historically a first. However, it is also one that will forever be recorded in the annals of pro football history with an asterisk.

Line Judge Sarah Thomas, Pittsburgh Steelers at Oakland Raiders, December 9, 2018.

Shannon’s brief tenure with the league – as well others in the roster of replacement officials – was ultimately short-lived and has since faded into history, obscure and not easily understood or clearly expressed.

Regular Refs Return The lockout ended when an agreement was reached only two days after a highly-questionable call for a game-winning touchdown during the final play of Week Three’s Monday night game caused a firestorm and heated debate that brought the use of the replacements to an end.

As a result, the standard seven-man professional crew donned their familiar stripes for the first game of Week Four… after only a few weeks of replacement officials creating unsettling moments of chaos, questionable calls and strange delays that resulted in dissatisfaction all throughout the league and with fans nationwide.

Before kickoff, when they walked on the field, they heard cheers and – as they waved to the crowd – they received a thundering standing ovation. One fan, holding a sign that read Welcome Back, was heard to yell, ““Finally! We get to yell at real refs!”

Pro football is an emotional game… and the same fans who happily cheered the kickoff soon where back to cat calls and boos in the never ending and endearing love-hate relationship between fans and officials.

Getting it Right All was well again and the pros referees were back in play. Fans were pleased and the

Photo courtesy photographer Bill Nichols

succession, training and introduction of new officiating personnel resumed as well.

One outstanding candidate that was duly scouted, rated and poised to become the first female referee was unfortunately sidelined when the lockout took place.

Sarah Thomas – who had steadily worked her way through the early rigors of qualifying for NFL officiating – was deemed non-eligible to perform as one of the replacements for the preseason due to being a member of the NFLRA union. But her day would soon come.

Thomas had long been on the NFL’s radar and her officiating in the Football Bowl Subdivision (formerly known as Division 1) since 2007, when she became the first female ever to work a major VEGASLEGALMAGAZINE.COM | 81

Sarah Thomas display at Pro Football Hall of Fame with her gear from Super Bowl LV. Photo courtesy Pro Football Hall of Fame

college football game and early on, when she was slated to become the first female NFL referee.

A Lasting NFL First Thomas, who played basketball in college, was no stranger to breaking down barriers and she has been a pioneer for her entire officiating career.

Early on, she worked in professional training camps and attended several officiating clinics.

Working alongside veteran NFL officials and elite football talent prepared her for the next level.

In turn, Sarah Thomas was the first woman to officiate a major college football game, the first to officiate a bowl game, and the first to officiate in a Big Ten stadium… and on April 8, 2015, Sarah Thomas achieved her football dream by becoming the first full-time female official in NFL history.

In rapid succession, Thomas rapidly began her ascent in officiating. In January 2019, she became the first female on-field official in playoff history.

Soon, wearing her now-familiar number 53 and sporting a highly-visible blonde ponytail, in January 2021, she became the first woman to earn an on-field assignment for an NFL playoff game.

And in February 2021, after six NFL seasons and four career playoff games, she was ultimately selected for the Super Bowl LV officiating crew.

Wearing her signature number 53 and in the Down Judge Position – millions watched she became the first woman ever to officiate a Super Bowl.

Unquestionably, there are “firsts” and there are “firsts”… and while the hastily recruited replacement officials of 2012 served their purpose, when their short tenure ended, they soon faded into obscurity as an oddity created by necessity. There is no question it is unfortunate that Eastin’s debut was under such circumstance and overshadowed by controversy.

Conversely, Sarah Thomas started as a line judge in 2015 and made her way up to being a down judge in 2017, which today reflects a genderneutral position thanks to her. She truly ignited change and paved the way for female referees everywhere, especially in the NFL. “In total, there have been four females in the NFL with formal officiating roles and three remain active,” states Barry Mano. “Besides Sarah Thomas, there’s Maia Chaka and Robin DeLorenzo…both Line Judges since 2021 and 2022 respectively. In 2012 Terri Valenti also joined the NFL as a Replay Coordinator and Replay Official in 2016 until she retired in 2021.”

In retrospect and in reality, perhaps the two historic Pro Football “female firsts” should not be weighed against each other… but rather, be taken in factual tandem as Eastin’s unwelcomed and unlikely beginning and Thomas’s muchheralded and well-earned debut that officially “broke the barrier” and shattered the proverbial “grass ceiling” in Pro Football and the NFL… both today and for all time.

The whistle has blown and the call has been made… all without challenge.

Pro Football Firsts

Somewhere, a young girl is watching… and thinking… “I can do that.”

There will forever be a footnote explaining that Shannon Eastin served only as a replacement during an NFL referee lockout caused by a dispute over a new collective bargaining agreement…. and so it was.

Don Logay is an award-winning journalist and former Editor-in-Chief of three national magazines.

Today he writes luxury lifestyle articles for numerous publications. He can be reached at (949) 240-4444 or press@donlogay.com.

Nurturing Your Spine Through Winter: A Guide To Maintaining Optimal Spine Health Written by Dr. Cash

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s the winter chill sets in, it’s essential to pay extra attention to your spine health.

The colder the temperatures, coupled with changes in daily routines, can impact your spine in ways you may not be aware of. This article aims to shed light on how winter can influence spine health and provides practical tips to keep your back strong and pain-free during the colder months.

Posture Matters Cold weather can make muscles tense, affecting your posture. Emphasize proper body mechanics, especially when shoveling snow or engaging in winter sports.

Stay Active Indoors Reduced outdoor activities can lead to stiffness.

Incorporate indoor exercises, like yoga or home workouts, to keep your spine flexible and strong.

Hydration & Nutrition Cold weather may reduce your desire to drink water. STAY HYDRATED! Water is crucial for spinal disc health. Maintain a balanced diet rich in nutrients to support overall spine health.

Warm Up Before Outdoor Activities Cold muscles are more prone to injuries.

Prioritize a thorough warm-up before engaging in winter sports or outdoor activities.

Regular Stretching Routine Incorporate daily stretching to alleviate tension.

Focus on stretches that target the back, neck, and hip muscles to maintain flexibility.

Proper Clothing and Accessories Dress warmly to prevent muscle stiffness. Use supportive footwear and consider additional accessories, like lumbar support, to protect your spine.

Winter should be a time of joy, reflection, not a season that compromises your spine health.

By adopting some of these practices, you can navigate the colder months while prioritizing the wellbeing of your spine. Remember, small adjustments in your daily routine can go a long way in maintaining a strong and resilient back throughout the winter season.

HUMOR