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American-College HS330 Fundamentals of Estate Planning test https://killexams.com/pass4sure/exam-detail/HS330 Question: 386 All the following items are allowed as a deduction from a decedent's gross estate to determine the decedent's adjusted gross estate EXCEPT: A. Expenses incurred in the presentation of probate assets. B. Payments of estate debts. C. Expenses incurred for the benefit of individual heirs. D. Costs of distributing probate assets to estate beneficiaries. Answer: C Question: 387 All the following statements concerning guardians for minors are correct EXCEPT: A. A guardian named in a deceased parent's will is not necessarily binding on the court. B. A guardian has equitable title to the property he administers for the minor. C. A special guardian can be appointed by the court to protect a minor's rights in a legal proceeding. D. A guardian of the person of a minor may not necessarily be the guardian of the minor's property. Answer: B Question: 388 All the following statements concerning real property ownership by married couples as joint tenants with right of survivorship are correct EXCEPT: A. The deceased spouse's interest in the property qualifies for the marital deduction since it passes outright to the surviving spouse. B. All benefits of ownership remain available to the surviving spouse without interruption during the administration of the deceased spouse's estate. C. Jointly held property between spouses does not pass through the probate estate of the first spouse to die. D. In common-law states the total value of the property receives a stepped-up tax basis in the estate of the first spouse to die. Answer: D Question: 389 All the following statements concerning property ownership by a married couple residing in a community-property state are correct EXCEPT: 130 A. All property that is not separate property is community property. B. Community property loses its identity when a community-property couple moves to a common-law state. C. Property inherited during the marriage is the separate property of the spouse who inherited it. D. Income earned by one spouse becomes community property. Answer: B Question: 390 All the following are grounds for contesting a will EXCEPT: A. The instrument is a forgery. B. The testator executed a later valid will. C. The testator did not have testamentary capacity. D. The widow was bequeathed less than her intestate share. Answer: D Question: 391 All the following powers held by the grantor of an irrevocable trust will cause the trust assets to be brought back into the estate of the grantor EXCEPT the power to A. terminate the trust B. change the trust remainderpersons C. add principal to the trust D. designate who shall enjoy the trust income Answer: C Question: 392 An executor may value assets as of the date of death or the alternate valuation date 6 months after death. Assuming the executor elects the alternate valuation date, all the following statements are correct EXCEPT: A. A property interest that diminishes with the mere passage of time, such as a patent, is includible at the date of death value. B. Property sold by the executor before the alternate valuation date is valued at its sale price. C. Property that has increased in value since the date of death is valued at the alternate valuation date. D. Property distributed under the will within the alternate valuation period is valued at the date of death. 131 Answer: D Question: 393 A father wants to accumulate funds for his 12-year-old son's college education. On the advice of his attorney, the father establishes an IRC Section 2503(c) trust and funds it with annual gifts. All the following statements concerning this arrangement are correct EXCEPT: A. The trust must be irrevocable. B. The father's annual gift tax exclusion must be reduced by any amount used to pay college tuition costs. C. Any accumulated income and all trust principal must be available for distribution to the son when he attains age 21. D. In the event of the son's death prior to age 21, trust assets must either be payable to the son's estate or be subject to a general power of appointment held by the son. Answer: B Question: 394 Generally the courts will accept as the federal estate tax value of a closely held corporate business the price established by a buy-sell agreement if all the following conditions are met EXCEPT: A. The agreement requires the payment of liquidated damages to the survivors if the executor fails to carry out its terms. B. The agreement as to per-share value is fair, adequate, and made at arm's length. C. The agreement requires a deceased shareholder's executor to sell the stock at the price specified in the agreement. D. The agreement requires a shareholder to first offer his stock to the corporation or other shareholders at the specified price if he wishes to sell it during his lifetime. Answer: A Question: 395 The personal representative of a decedent has the duty to file all the following tax returns EXCEPT A. the surviving spouse's income tax return for the year of death B. the estate's income tax return C. the decedent's final income tax return D. the federal estate tax return 132 Answer: A Question: 396 The failure of an individual to have a will can result in all the following EXCEPT: A. The decedent's state of domicile might receive the property left by the decedent. B. Testamentary gifts to charity cannot be made. C. Unnecessary death taxes may be imposed. D. A surviving spouse receives only his or her elective share. Answer: D Question: 397 All the following transfers are subject to the generation-skipping transfer tax (GSTT) EXCEPT: A. A direct cash gift of $50,000 from a grandparent to his grandchild if such grandchild's parents are still alive. B. A direct cash payment of $28,000 from a grandparent to a private prep school to cover the tuition costs for her grandchild. C. A distribution to a grandchild from a sprinkle trust created by a grandparent to benefit both skip and non-skip beneficiaries. D. A termination of a trust at the death of the nonskip life income beneficiary with the remainder distributed solely to skip persons. Answer: B Question: 398 All the following statements concerning a federal estate tax deduction for a bequest or gift to a qualified charity are correct EXCEPT: A. A life insurance policy that was assigned to a charity as a gift less than 3 years prior to the insured's death qualifies for a charitable deduction. B. The amount of a charitable deduction is reduced by any taxes and administrative expenses chargeable against the bequest. C. An estate may deduct the value of the remainder interest in a charitable remainder trust. D. The amount of a charitable deduction may not exceed 50 percent of a decedent's adjusted gross estate. Answer: D Question: 399 133 A person dying without a will loses all the following rights EXCEPT the right to A. name the person to settle the estate B. have assets pass to heirs C. provide property to a charity D. take maximum advantage of the marital deduction Answer: B Question: 400 All the following statements concerning the gift and estate tax chartiable deduction are correct EXCEPT: A. It is possible for a charitable contribution made during the donor lifetime to generate both income and transfer tax deductions for the donor. B. If the donor retains an interest in property contributed to a qualified charity during lifetime, the value of the property may be included in the donor gross estate. C. An estate tax charitable deduction is allowed for the full value of property transferred to a qualified charity but only if the property is included in the donor gross estate. D. A donor is denied a charitable deduction for property that passes to a qualified charity as the result of a qualified disclaimer if the donor original transfer was to a noncharitable donee. Answer: D 134 For More exams visit https://killexams.com/vendors-exam-list Kill your test at First Attempt....Guaranteed! |
Historically, graduates with an accounting degree or a CPA certificate could always count on getting a job in the public sector as a secure, albeit unglamorous, career path. Meanwhile, accounting firms were always happy to fill their off-season job calendars with state and local government audits. So what’s changed in the supply chain for governmental accountants? Has life in the private sector become so attractive that all students gravitate to for-profit enterprises and high-powered corporate auditing at the expense of the public-sector workforce? Is it just about pay, as state and local governments fall farther behind in the competition for talent? Or is something else going on? The answer is “all of the above, plus more.” Clearly the career track for CPAs in the corporate world offers more glamorous and lucrative opportunities, and the sophistication and competitive nature of business finance often presents more challenges to maximize profitability that in turn yield performance opportunities for ambitious youngsters. Likewise, some of this particular labor shortage undoubtedly stems from a general societal devaluation of the merits of government service: It’s the same headwind that prospective teachers, cops and public health nurses experience. At the same time, the big national CPA firms are increasingly disinclined to vie for lower-profit governmental audit engagements. They too are leveraging workers’ productivity with audit tools and especially consulting work that are seldom prevalent in governmental finance, where public procurement practices tend to splinter the higher-margin consulting gigs away from more-mundane audit work. Financial advisory firms that specialize in municipal debt finance have gobbled up the lion’s share of the consulting gigs, and economies of scale in audits are hard to exploit when auditing municipal governments with smaller populations. Smaller jurisdictions are therefore often engaging regional or local accounting firms to perform their independent audits. Meanwhile, while governmental fund accounting may be simple in its basic concepts and structure — in the business schools, a single class or two in fund accounting for governments and nonprofits is all that most departments offer at the undergrad level — it has become more complex on the regulatory front. Federal single-audit requirements are not a syllabu that can be mastered in a one-day in-house training seminar, and the ever-increasing number and nuances of governmental accounting standards now require a higher level of staff specialization than prevailed decades ago. So there is a skills shortage as well as an economic disincentive. As with most supply chain problems, the solution is more complicated than just turning on a switch. Pay adjustments will likely be necessary, and governments accustomed to low-bid procurement of their annual audit work will likely need to face up to a new reality and pay the piper for the talent and timeliness they need. But foremost, the states and localities need to build out their training facilities and work to attract talent away from the private sector and other occupational fields. That’s where the professional associations can play a huge role, and they need support from their members, their dues structures and employers’ training budgets to make this happen. Setting the SightsFor starters, the governmental financial organizations need to work with their state-level affiliates to interact more aggressively with collegiate business schools to present in-classroom role models of governmental accountants and finance managers. This needs to start at the sophomore and junior years, when students are still trying to figure out what really interests them and only vaguely thinking about what they plan to do with the rest of their life. By the time students receive their degrees, their sights are set elsewhere. Some collegians — especially those accumulating college debt and those with young families — may find the security of public service and a steady paycheck with good fringe benefits to be attractive, but money alone won’t draw students into governmental accounting if they think they can immediately earn more in private employment with more upside opportunities. Many students will presume they’ll become boxed forever into a bureaucratic cubicle, unless they are shown otherwise. What’s been lost in that mindset is that local governments in particular can offer more exposure to big numbers and policy decisions early in one’s professional career than many accountants in the private sector encounter. That point needs to be conveyed at job fairs and at special crash courses in governmental accounting. That’s where role modeling can play a bigger role. Furthermore, public finance directors should nudge their employers and lobby their HR departments to begin offering college debt relief stipends to onboard governmental accountants who sign on and stick with them. Think of it as the municipal equivalent of the GI Bill, a targeted fringe benefit for workers in specific fields where staff shortages prevail. Just as police and fire departments offer specialist pay for detectives and paramedics, and teachers get higher pay for postgraduate degrees, a spiff for CPAs sends a message beyond its cash value without dragging public employers into across-the-board salary escalation. Bring on the Boot CampsThe state associations of finance officers and CPAs can play a key role in working with their state universities and the national affiliates. Using the Government Finance Officers Association (GFOA)’s “accounting academy” training program as a curriculum blueprint, they should offer free tuition to college students willing to spend a few days attending an intensive boot camp in governmental accounting and a similar class in governmental audits designed by the American Institute of Certified Public Accountants (AICPA), for which they can be awarded a credential of some sort; students with no or limited work experience are always looking for ways to dress up their résumés, and this is a great way to lure them into the profession. In preparation for these events, a “train the trainers” academy could be organized by the GFOA to assure quality control and coach established local professionals who know the subject but may need pointers on teaching and motivating collegians. A remote attendance option could also be designed to enable students to participate from home or campus housing, if travel and lodging are prohibitive. This training could also be made available to state and local government staff workers at cost and possibly on weekends to minimize disruption to job functions. At the state level, the controllers’ and finance departments’ staffs should work with their national associations to sponsor similar programs, especially in-service training modules. The 19 state controllers and their counterparts elsewhere should be popping up frequently in college classrooms to inspire students and provide insights to budding professionals. CPA-credentialed city and county controllers and CFOs can and should do the same. It’s payback time and a legacy opportunity, unique in most lifetimes. The Associations’ Vital RoleTo their credit, GFOA’s leadership already takes these problems very seriously, and recently devoted several annual conference sessions to both the issue and its outreach efforts. What’s needed now is stronger interfaces and involvement at the grass-roots level by state and regional groups and active partnerships with the AICPA and its local affiliates. For starters, the GFOA’s latest annual conference session on talent scarcity should be replicated and adapted by affiliated state and regional associations. An overlooked option in many cases is the nationwide army of account clerks, historically mostly women, who lack collegiate training and credentials but who are entering data and running the books daily. Building them a career ladder that includes accounting fundamentals, with a focus on the unique features and nuances of governmental accounting, is a taller and longer-term challenge for the professional associations that should be addressed. Artificial intelligence is a potential tool that senior GFOA staff is exploring, to leverage such talent as a worksite tool. With private-sector companies building online curriculum programs for professionals, a joint effort with the professional associations would provide another cost-effective and accessible source of talent. Chegg and its top competitors, including Course Hero, Brainly, Quizlet and Studocu, all come to mind as potential players in this space. Prominent online-degree colleges can also benefit from professional course content that makes it a no-brainer for them to offer classes designed by professionals and prominent accounting professors. The national associations can underwrite and provide the technical training materials, but it will take focused and pragmatic local efforts by their affiliated regional and state groups to facilitate the opportunities that are key to a successful job market intervention and rebuilding a sufficient talent pool. The problem won’t be solved by waiting for somebody else to handle it. Governing's opinion columns reflect the views of their authors and not necessarily those of Governing's editors or management. The 7-minute workout dates back to 2013, created by none other than the American College of Sports Medicine (ACSM) Health and Fitness Journal. So, science backs it, right? But 10 years later, in a world of TikTok workout trends and celeb regimes, does it still hold up? The ACSM team combined 12 bodyweight aerobic, endurance and resistance exercises into one seven-minute high-intensity circuit training (HICT) workout, which can be repeated two to three times for maximum results. Sure, seven minutes is pretty efficient, but we all want to know if it works. We spoke to Bupa Health Clinics physiotherapist Tom Harrison to discuss the 7-minute workout and S.I.T. routines (sprint interval training, which this workout is commonly compared with). Grab one of the best yoga mats for your classes, and read on to find out whether the 7-minute workout could build strength, burn calories and boost your metabolic health. What is the 7-minute workout?The 7-minute workout includes 12 bodyweight exercises and a 30-second work 10-second rest format. During the 30 seconds of work, you should aim for maximal capacity and achieve as many reps as possible. Each exercise targets your major muscle groups and splits the upper and lower body and core so that muscle groups get time to recover as you alternate. You can achieve an intense full-body workout in just seven high-intensity minutes using one wall, a chair and your body weight. Since its inception, many variations have floated on social media, but we’ve included the OG version below. It’s worth noting that the authors recommend several rounds, which means it’s technically not a seven-minute routine — pretty sneaky from the ACSM team, we think — although you can stick to the seven-minute time cap, which is packed to maximize the short working window. The 7-minute workoutHere are the original 12 exercises used for the 7-minute workout. You’ll only need one chair, a wall and your body weight.
Follow the video to perfect your form and check each exercise if you fancy trying it out. For anyone new to any exercises, always check in with a qualified personal trainer before beginning a new regime. What is a S.I.T. routine?If you type ‘7-minute workout’ into Google, you might find the term ‘S.I.T. routine’ used, too. We turned to physio Harrison for some answers. “S.I.T. stands for ‘sprint interval training,’” Harrison explains. “It’s a type of high-intensity interval training created specifically to condition athletic performance of elite athletes.” Exercisers work at maximum capacity in short bursts, aiming for the heart rate to reach 100%. Unlike other HIIT exercises, the rest between each set is longer to provide the heart a chance to recover. Sets usually last around 30 seconds, followed by a recovery of up to five minutes, then repeated between four and six times. For example, a cyclist might introduce 30-second max sprints during training sessions, and like the 7-minute workout, it has proven efficient and effective for performance. However, Harrison warns that this intensity isn’t for everyone. “S.I.T. can be dangerous if you’re of average fitness. Most people would find the level of stamina and discipline difficult to maintain,” he says. “Always seek professional guidance when changing your exercise routine, especially if you have health concerns or have suffered from musculoskeletal injuries in the past.” S.I.T. vs the 7-minute workoutThere are similarities, but Harrison concludes it’s not the same. “S.I.T. and the 7-minute workout have a few key differences, mainly relating to how long they can be sustained for, based on the energy system used to carry them out,” he explains. “S.I.T. includes all-out maximal exertion over 30-second sets. This intense exercise goes into anaerobic resources a lot quicker, meaning the body produces movement without using oxygen. This form of exercise is not possible to sustain for long periods. When the set is over, you take active or passive recovery,” he says. The 7-minute workout uses the same ideas but isn’t as intense and uses the aerobic systems more, meaning it can be sustained longer. Exercises are also split into four regions: cardio, lower body, upper body and core. Does the 7-minute workout work?The workout combines bodyweight, aerobic and anaerobic training and some components of S.I.T. — all boasting many benefits. However, one workout session won’t change your life. You need to exercise regularly and factor in sleep, hormones, stress and diet if your goal is to lose weight, build muscle or Excellerate overall fitness and energy levels. That aside, some research suggests short workouts under 10 minutes could still be effective. And despite divided opinions around the 7-minute workout, a 2016 study found it produced ‘slight weight loss’ and decreased fat mass with no change in diet, which was significant compared with a control group. The workout is also based on known scientific research around the effectiveness of aerobic and anaerobic exercise, which studies show can strengthen your heart, Excellerate circulation, aid weight loss and boost mental well-being. Moreover, we know that high-intensity circuit training can help build muscle strength and endurance, Excellerate aerobic capacity and aid weight loss, especially when combined with compound exercises that recruit large muscle groups compared with steady-state training. High-intensity exercise also taps into your body’s ability to tear through calories during and after workouts, called the EPOC process (excess post-exercise oxygen consumption) — the amount of oxygen consumed post-workout to rebalance the body. However, the Journal of Strength and Conditioning Research questions whether exercisers could truly reach high-intensity efforts in such a short window, which has been widely debated ever since. More from Tom's GuideFor some, seven minutes just isn’t enough to work up a sweat or hit the desired intensity. If you don’t think the 7-minute workout is for you, check out these workouts below. About the MajorAmerican Studies at Smith is an interdisciplinary program that studies the history, culture and society of the diverse peoples who inhabit the contested and complex geographical, political and cultural space(s) named “America.” Majors in the program develop critical tools for analyzing cultural texts (visual arts, literature, music, fashion, advertising, social media, buildings, objects, bodies, etc.) in relation to political, social, economic, and environmental contexts. Students have wide latitude to choose courses that most interest them, but they must fulfill the three-course core sequence and identify a primary focus that they will explore in at least four courses. Because of the wide-ranging interests and methods included within the interdisciplinary American Studies Program, careful consultation between a student and adviser is crucial to the planning of the major. Double MajorsStudents who double major in American studies and another field normally can count toward the American studies requirements up to four courses used to fulfill the requirements of another major. Study AbroadMany American studies majors study abroad either for a year or a semester. Senior Certification FormWhen indicating on the Senior Certification Form which 64 credits were taken outside of the major, an American studies student can list American subject courses that are not American studies courses themselves. Teaching CertificationAmerican studies majors can become licensed, as undergraduates, to teach in public schools throughout the country. Licensure is available on the elementary, middle or secondary levels. Gaining undergraduate licensure, however, requires careful planning. Students interested in doing this should decide fairly early in their undergraduate careers, usually by the end of sophomore year. Students who are considering obtaining a teaching license should contact the Department of Education and Child Study. Major RequirementsThe major consists of 10 four-credit courses (40 credits) in the study of American culture and society. Although majors have considerable freedom to choose courses from many different fields and departments, they must satisfy the following requirements: FocusAlthough AMS emphasizes interdisciplinary study, by the end of their senior year students should be able to name an area of focus in which they have taken 4 courses to identify their personalized pathway through the major. As a reference point, previous examples include Popular Culture, Race & Ethnicity, and Museums & Public History, but we emphasize that each student will construct and name their own focus in consultation with their adviser. Fundamentals of ABFT Online Self-Paced CourseQuestions? - Email CFIS@drexel.edu The ABFT Training Program now offers a self-paced online course equivalent to the Day 1/Part One ABFT Introductory Workshop. This course takes approximately 8 hours to complete. Co-sponsored by the Center for Family Intervention Science, Counseling and Family Therapy Program at Drexel University College of Nursing and Health Professions and Drexel University College of Medicine Behavioral Health Education. Reframing the therapy to focus on interpersonal development. Course contains 6 interactive pre-recorded lectures where ABFT treatment developers, Dr. Guy Diamond and Dr. Suzanne Levy, provide an overview of the model including theoretical foundation and clinical strategies of ABFT. Faculty review how attachment theory, emotional regulation and trauma resolution inform the delivery of this experiential treatment approach. They also review the goals and structure of the five treatment tasks that provide a road map for delivering this interpersonally focused psychotherapy effectively and rapidly. Course contains 7 recorded excerpts from ABFT therapy sessions demonstrating each task. Interactive technology is used to highlight essential ABFT principles and strategies demonstrated in the therapy recordings. Course access is provided for 90 days, so participants can flexibly complete at their own speed and convenience. Participants will receive a Trainee Manual including the slides for the 6 lectures, FAQs about ABFT, and an overview of the ABFT training process. Participants who complete this course are eligible to attend Days 2 & 3 / Part Two of the live ABFT Introductory Workshop. Completion of this course along with Part Two of the live workshop equates to the full ABFT Level One training. A program evaluation process is included with the program. This consists of a simple pre and post evaluation tool to demonstrate increased knowledge, as well as an evaluation of the course. A certificate of completion of the Fundamentals of ABFT Online Self-Paced Course is provided at the end of the course to students (if they pass the post-test at 80%). CE’s are available for this course at an additional cost. Target AudienceThe target audience for the course is Case Workers, Counselors, Couple and Family Therapists, ER Physicians, Health Care Administrators, Frontline MH staff, Mental Health Professionals, Primary Care Physicians, Psychiatrists, Psychiatric Nurses, Psychologists, Psychotherapists, SAP Team members and Social Workers. Program Objectives
FeesRegular Registration: $199/person Graduate Student: $110/person For groups of 3 or more, please contact Rebecca Saionz (rss94@drexel.edu) to discuss pricing options. CE Certificate Fees: PA State Board LMFT/LCSW/LSW/LPC - $25 per certificate ***Many states accept Psychologist CEs for Social Workers, Licensed Marriage and Family Therapists, and Licensed Professional Counselors. Some states also accept other state board's CEs. Please check with your local licensing board to verify CEs you can use.***
This program is being offered for 8 hours of continuing education. Cancellation and Refund Policy Refunds are available up until course access is granted. Once you have received your login information, your registration can no longer be refunded. PLEASE NOTE: A $50.00 administrative fee will be charged for any returned checks due to insufficient funds.
Hotel and Travel InfoThis course is virtual and on demand. FAQ What is ABFT? What is a self-paced course? How do I access the course? Are there any technology requirements for the course? Do the course videos have subtitles? How do I obtain CE credit for the course? What type of CEs do you offer? Can I share my login or course materials with my colleagues? What is your cancellation and refund policy? I've completed the Fundamentals of ABFT Online Self-Paced Course and I want to continue my training in ABFT. What is the next step? SpeakersGuy Diamond PhD Suzanne Levy Continuing Education Information***Many states accept Psychologist CEs for Social Workers, Licensed Marriage and Family Therapists, and Licensed Professional Counselors. Some states also accept other state board's CEs. Please check with your local licensing board to verify CEs you can use.*** This program is being offered for 8 continuing education hours. Psychologist Drexel University College of Medicine, Behavioral Healthcare Education is approved by the American Psychological Association to sponsor continuing education for psychologists. Drexel University College of Medicine, Behavioral Healthcare Education maintains responsibility for the program and its content. PA State Board LMFT/LCSW/LSW/LPC Drexel University's Counseling and Family Therapy Department is a Pre-approved Provider by the Pennsylvania State Board of Social Work, Marriage and Family Therapy and Professional Counselors of Continuing Education Credits. For LMFT, LCSW, LSW, and LPCs: The workshop qualifies for 8 CEs. A Certificate of Completion will be awarded after the course to all who attend and follow protocol for registration and evaluation forms. Drexel University Counseling and Family Therapy Department maintains responsibility for the program and content. Accreditation does not imply that Drexel College of Nursing and Health Professions approves or endorses any product included in the educational activity. Fees: PA State Board LMFT/LCSW/LSW/LPC - $25 per certificate Psychologist CE - $35 per certificate
Program Objectives:
Disclosure statement: Registration None available at this time. Questions? - Email CFIS@drexel.edu Please let us know if you have any disability or other special needs so that we can ensure that your needs will be fully met. Some of the greatest college football players ever have come through Syracuse University, from Jim Brown and John Mackey to Art Monk and Marvin Harrison. In 1959, Syracuse won its only national title. The program has been off of the national radar for much of the past two decades, but for a 15-year period from 1987 to 2001, the Orange were a force in the Northeast, finishing in the AP Top 25 nine times, thanks to a cutting-edge offense and some of the best recruiting and development in the sport. Syracuse’s rise in the 1980s is unlike any other in modern football, and its subsequent decline — coupled with dramatic changes inside and outside the sport — has left many, including those who were part of its heyday, wondering if the Orange will ever find their way again. Don McPherson, All-American quarterback, 1984-87: What’s interesting about Syracuse about the pre-1980s is (that) we were considered like the Chicago Bears during the ’50s. The business of college football was different back then. When the game started to change and television came in, Syracuse was not very sports business savvy. We built the Carrier Dome (in 1979) without air conditioning. But what the Dome (now the JMA Wireless Dome) did was put Syracuse back on the map. A lot of the talent had been going to the Big Ten and Maryland or going south. Then the Dome was built, and Coach Mac (Dick MacPherson) brought in a philosophy: You have to win the recruiting battle within a five-hour drive. It was the right philosophy for Syracuse. Paul Pasqualoni, head coach, 1991-2004: Coach Mac did a good job of recruiting, especially in that five-hour radius. He got Don McPherson, Teddy Gregory and a lot of other great players. Mike Woicik was the strength coach and he was a big key. That weight room really developed an outstanding culture of focus and toughness. Rob Konrad, running back, 1995-98, and the last SU RB to wear the celebrated No. 44: There was a real pedigree. You had (Hall of Fame tight end) John Mackey, who had been all-world, and all those guys that wore my numbers. All those legendary backs. There was a cultural aspect to it as well, like you saw in “The Express” (a 2008 movie about Ernie Davis becoming the first Black man to win the Heisman), with how Syracuse provided an opportunity. McPherson: Syracuse had a Black quarterback in every decade except the ’60s. As a recruit, you knew about Ernie Davis and Jim Brown, and you knew that it was a friendly place. Pasqualoni: In 1984, Syracuse beat Nebraska, the No. 1 team in the country. The week before, Syracuse had lost to a poor Rutgers team. I think that Nebraska game gave the program the confidence that brought back the foundation of the program. McPherson: When we beat No. 1 Nebraska, that told us that we could play with anyone. We’d gone 2-9 in 1982, the year before I arrived. The year before we beat Nebraska, in 1983, we went there and got beat, 63-7. It was embarrassing. I remember when guys came back from that trip, they were like, not only did they beat us, they kind of pitied us. Patted us on the head. Derek Ward took out (Huskers standout fullback) Tom Rathman on the opening kickoff (in 1984). It was one of the most vicious collisions I’ve ever seen. It was personal. Jim Hofher, RB coach, 1987-88; QB coach, 2000: The Carrier Dome was still a very novel facility for both game day and recruiting. An underrated selling point for recruiting at that time were the apartments that the players lived in, at SkyTop, including entering freshmen. Very few places could provide that. Then, finally, the offensive option scheme that was devised — the Freeze Option — helped neutralize the superior talent that we often faced. McPherson: We ran the Freeze Option my last two years. Before that, it was more I-formation, lots of play action. Very vanilla. Mark DeLeone, son of late former Syracuse assistant George DeLeone (offensive coordinator, 1985-96; 1998-2004), Kansas assistant coach: My dad was really into the Freeze Option, which started at Wichita State. He had Don McPherson, then Marvin Graves, then Donovan McNabb, and progressively the pass game really started to grow. McPherson: George DeLeone was a mad scientist. We weren’t as big as a lot of other programs. We could be running the trap option into the boundary or releasing five (receivers) out. It was all DeLeone tinkering around. I talked to him about three months before he passed (in 2022). When McNabb went to the NFL, he had like 70 plays on his wristband. How do you run that many? You can’t even practice that! Chip Kelly, current UCLA head coach who coached in the Northeast from 1985-2006: I was amazed at how much they did. They had NFL routes, they ran two-back power, they ran sweep. They just overwhelmed you. They did a smattering of everything, and were so good at it. (A) lot of people try to do a lot, but they’re not very good at any of it. But (Syracuse would) execute it all so well. Konrad: I don’t think George gets enough credit for what we did with the Freeze Option, and for what that turned into at Florida (under Urban Meyer, who had former Syracuse graduate assistant Dan Mullen as his OC and former SU line coach Steve Addazio as his O-line coach). All the check-with-me’s. We were doing all that stuff long before other people were. We had no less than four systems. We had five-way checks. I had Dan Marino as my QB (in the NFL). We didn’t even let him check to a pass play. McPherson: George was such an interesting character. He was crazy in practice. But then you get him in a game on the headset and he was calmer than I’m talking now. GO DEEPER Remembering George DeLeone: Players, coaches on their love for the coach whose impact reached all levels of football In 1987, McPherson led Syracuse to its breakthrough 11-0-1 season, highlighted by smashing No. 10 Penn State, 48-21. McPherson won the Maxwell Award and the Davey O’Brien Award and finished No. 2 to Notre Dame’s Tim Brown for the Heisman. He became a sixth-round pick by the Eagles and spend three seasons in the NFL before moving to the CFL. McPherson: I don’t think that I was that good. I wasn’t the best player in my own huddle. Physically, I knew I was fast and could throw it a little bit, but when I walked to the line, I knew exactly what the defense was gonna provide me. I wasn’t a better quarterback than Daryl Johnston was a fullback. We were just a really good team. We built community, and that’s what we had. When I got hurt my freshman year and I was down, I had support. That was the secret sauce of Coach Mac. I knew all the parents of my teammates. Hofher: Over 1987-88, SU went 21-2-1. That’s an incredible record for any blue blood, let alone one that was emerging from a long slumber. It’s also unique that this was a regional football team, from New England to New York to New Jersey to PA. MacPherson left Syracuse after the 1990 season to become the head coach of the New England Patriots and Pasqualoni, then the Orange’s 41-year-old linebackers coach, took over. Pasqualoni: I’m not smart, but I’m smart enough to know that when I took over, I wanted continuity. I wasn’t gonna let the culture of the program slip. David Corrao, assistant coach, 2000-03: The beauty of Coach P was when it came to all the glitz and glamour, he didn’t provide a f— about any of it. DeLeone: Syracuse isn’t gonna get those five-star guys. The Orange have to be able to find the diamonds in the rough. It’s like when Kirk Ferentz went to Iowa. He said, if you take the five best players off every team in the MAC, you’d be in the mix for the Big Ten title. He knew they wouldn’t beat Ohio State and Michigan (for the top recruits). There are still under-recruited areas in the Northeast. Jerry Azzinaro, DL coach, 1999-2003: It was an unbelievable love affair with Coach Mac, Paul and George, and the amount of time they dedicated to the high school coaches and the players. It just wasn’t done anywhere else. Chris Rippon, assistant coach, 1995-2004: George was The Guy. No matter where you went in the country, if it was a good high school, they knew George DeLeone. Cory Bowen, center, 1995-98: Even if there wasn’t a kid (a Division I prospect) at your school, they still visited. One of my coaches told me a story. A high school coach once called George, “Who are you reading off the line of the scrimmage on the Freeze Option for a certain look?” George goes, “It’s too difficult to talk about over the phone. I’ll meet you off the Garden State Parkway.” So he drove, like, four hours to meet the guy in the middle, brought donuts, and basically did a mini-clinic at a rest stop. Coaches don’t forget that. Pasqualoni: Usually, we brought pizza and subs. Konrad: They were fanatical about developing relationships. George would jump in his car and drive down to New Jersey and spend the whole night with that coach. They did the same thing with McNabb’s high school coach in Chicago. He’d said, “I’ve got a guy who I think would blossom in your system.” George jumped on a plane and spent three days with that coach. DeLeone: Johnnie Morant (a five-star receiver) was probably the biggest recruit Syracuse ever signed. My dad spent so much time with his young high school coach, Phil Longo, and he was influential in that process. Phil Longo, Wisconsin OC, former head coach at Parsippany Hills, N.J., 1996-99: I was so enamored with George early on. He was the biggest reason I have the work ethic in this business that I do because he was the grinder of all grinders, and I just thought that’s how everybody did it. I thought if I’m ever gonna make it in this business I’ve got to work as hard or harder than he does. DeLeone: Syracuse would go into New York City, Philly and Trenton, N.J., (and) get some guys out of Florida. Dad would get one or two every year out of Houston. They’d get these under-developed projects and develop them. Longo: The relationship that George developed with me (and) with Johnnie played a huge role in his committing to Syracuse. DeLeone: Syracuse used to have these four-day sleepaway camps. Nobody does these anymore, but all these teams would come. What would happen was, when these high school coaches had a guy, they’d send him to Syracuse. Now, with the way recruiting camps are, those kids are already discovered. Azzinaro: The majority of those kids had already been on campus for the camps. The camps nowadays, kids go there for like an hour. Back then, they were there for three or four days, so you got a real feel for them. Paul wasn’t afraid to offer a kid with no offers. They were not afraid to talk to people about character. Bowen: Back then, if you were worth anything in the Northeast, you went to Syracuse or Penn State. Virginia Tech really wasn’t up and running yet, and Pitt was down. Pasqualoni: We didn’t beat Penn State in recruiting very often, but we did beat them for Marvin Harrison. I was sitting there in Marvin’s house when he called Joe Paterno to tell him he was going to Syracuse. He very politely said, “I have a great deal of respect for you.” We’d beat them for Chris Gedney, Timmy Green. Joe just ruled the East, but we did very well. Konrad: I turned down Notre Dame to go to Cuse. I was not a huge fan of Lou Holtz. They did use the fullback. But I was born in Rochester and wanted my folks to drive to most of my games. Syracuse had Donovan McNabb, Donovin Darius, Tebucky Jones, Marvin Harrison. Those guys looked pretty damn good. They said, “We want you to wear Jim Brown’s number (44).” That’s a commitment. It was super meaningful for me. Syracuse won 10 games in each of Pasqualoni’s first two seasons as McPherson was succeeded by Todd Philcox, who would later play almost a decade as a backup in the NFL, and then by record-setting passer Marvin Graves, continuing the Orange’s run of stellar quarterback play. Then the most gifted of all their QBs arrived: Donovan McNabb. DeLeone: When Syracuse was rolling, that was before the spread offense had really gotten around. The best Black quarterbacks in high school usually came down to Syracuse or Nebraska. Tommie Frazier did. Kevin Johnson, who ended up moving to wide receiver at Syracuse, did. Donovan was Syracuse and Nebraska. When Donovan was finishing up at Syracuse, you had Tommy Bowden at Tulane with Rich Rod running the offense and Shaun King as QB and they went undefeated. Then, it went from like four teams in the country heavily recruiting Black quarterbacks to like 40. Pasqualoni: We came pretty close on Tommie Frazier. He visited us. Marvin (Graves) was a sophomore. I don’t want to put words in Tommie’s mouth. I think he felt like he was gonna have a hard time beating out Marvin and at Nebraska he could play sooner. Konrad: Paul was not the used car salesman. He would tell you the truth but in a matter-of-fact way. We practiced four days a week in full pads. More demanding than any coach I’ve ever been around. Pasqualoni: We were teachers. George was an education major. I was. I wanted to be a teacher and a coach. Chris Rippon was an education major, so we believed in the methods of teaching and teaching progressions. We used to clinic each other on it. Before preseason camp started, everybody taught their position to the staff, for about an hour, like they were clinicing high school coaches on your techniques and fundamentals. It was, teach us like we were the players. Ed Orgeron, DL coach, 1995-97: My first year there, I’m on a recruiting trip and connecting in Baltimore to fly back to Syracuse. I’m walking to my gate and there’s Coach P. So we sit together. He wants to talk football and recruiting. I was recruiting all week. I’m tired. I wanted to sleep and not worry about my bags, so I’d checked ’em. “Ed, ya not supposed to sleep on a plane. You’re getting paid. That’s sleepin’ on the job, man!” Then, when we land, the bags are late. We spent 45 minutes waiting for my bags. I felt so bad. I was so embarrassed. He was red in the face. “Ed, at Syracuse, we don’t check bags. It’s a waste of time!” But I learned. He always called it the Syracuse Way: “We don’t have Warren Sapp here. We have to get the most out of everything we have. We could’ve been breaking somebody down, doing more research.” He was right. I’d never seen someone so focused. He never sat in first class. No fancy s—. We go on the road and you save money. You’d get twin beds. And when you’re with Coach P, when that alarm clock rang, he was ready to go in 10 minutes, so you had to be, too. The one good thing about traveling with Coach P was when your work is done, you are gonna eat good Italian food. Rippon: In McNabb’s last year (1998), we beat Virginia Tech on the last play of the game. He scrambled on this long run, and he comes back to the huddle. He pukes. Doesn’t take the timeout. We’d lost to Tech the year before. George and Paul had figured out something based on the down hand of their two inside linemen whether there was gonna be movement or not. They started working on those guys in spring practice back in March. Donovan makes the call based on those linemen, and he throws a touchdown pass on third down to win the game. Orgeron: We’re playing Wisconsin and Ron Dayne in the Kickoff Classic. Coach P made me and Danny Conley start breaking down Wisconsin back in January. All 12 games. We actually had to do it eight times because it wasn’t good enough the way we were doing it initially. It was not the terminology he wanted. It had to be precise and exact. Everything did. His breakdown system was the most meticulous I’ve ever seen. And when we played them, we beat the s— out of them (34-0). Dayne did nothing against us. Azzinaro: It was you being forced to be at your best every single day. It’s what made (Eagles O-line coach/former SU assistant) Jeff Stoutland who he was. (Bengals defensive coordinator) Lou Anarumo was a GA. The way they coach football now is what they were taught there. It was hard s—. They were influenced by Paul, by George. Every day was the Super Bowl. You didn’t walk into that office unprepared. You didn’t speak up in a meeting if you didn’t have it backed up with facts. Rippon: There was a humility throughout the staff. You felt fortunate to be there. You were gonna be a teacher. The kids were the priority. I don’t see that anymore. Bowen: It wasn’t the easiest place to play. Stoutland was my O-line coach. I love that guy to death. He had his weird sayings. “Hungry dogs run faster.” He trusted you as an older guy. Coach O was our D-line coach. He was a wild man. He was gonna outcompete you in everything. I remember him out there doing push-ups and sit-ups at 5 a.m. before double sessions. Orgeron: It was great coaching there. I’d go up against Stoutland and Steve Addazio and George DeLeone. In practice, it was on. Paul made us learn the whole game. He’d go, “Ed, what’s your summer project?” (I’d say), “Well, I’m gonna lay on the beach.” Years later, when I went to USC, I studied the West Coast pass protections with our offensive coordinator. He would test me on it, then taught me how to attack each protection. I did that for every opponent on our schedule. That was my summer project. I attribute it to Coach P making me do summer projects. He forced you to do research and development. McNabb left Syracuse and became a first-round pick of the Eagles in 1999, but the QB the Orange hoped would take over the Freeze Option opted to stay home and play for another Big East program when Michael Vick picked Virginia Tech over Syracuse. As a redshirt freshman, Vick torched a 5-1 Syracuse team that had been ranked No. 16. The Hokies shut out Syracuse 62-0 en route to an undefeated regular season, the Big East title and a spot in the 2000 Sugar Bowl to play for the national championship. The Orange finished 7-5 and had only one more Top 25 year — a 10-3 season in 2001 — under Pasqualoni before he was fired in 2004. Konrad: Vick said point blank he was coming to Syracuse. The coaches had told him, “We want you to be the next Donovan McNabb.” But he said, “I don’t want to be the next Donovan McNabb. I want to be Michael Vick.” I think if he would’ve come, that would’ve kept things going for a while. Rippon: They brought in a new chancellor (Nancy Cantor) in 2004 and she started to change the culture. We had a new AD (Daryl Gross). We were stacked for 2005. I think we would’ve been like our 1997 team (that went 9-4 and played in the Fiesta Bowl). We were rebuilding (in 2004). We really didn’t have a quarterback. But we played at Boston College, then No. 17 in the country, and smashed ’em. We could’ve played a bowl game in late December, but they went for a pre-Christmas game, the Champs Sports Bowl against Georgia Tech. Our kids were still in exams (Syracuse lost 51-14). (We were) fired at halftime, from what I heard — “They’re done!” We found out on the 27th — our anniversary. McPherson: I think Paul and George were vulnerable to the same thing that made them warriors. It was a combination of athletes changing a little bit and (them getting) stale a little bit. Stale is the wrong word. George was overthinking. At times, they were doing a little too much offensively. They didn’t let up. And I think the players stopped responding to it. Gross, the AD who took over at Syracuse just a few weeks before Pasqualoni was fired, hired Greg Robinson. A co-defensive coordinator at Texas, Robinson had no roots in the Northeast. He went 5-37 and 2-25 in the Big East before he was fired late in the 2008 season. Since then, a trio of coaches (Doug Marrone, Scott Shafer and Dino Babers) have cycled through Syracuse, and aside from a 10-3 mark in 2018, Syracuse hasn’t had a ranked season since 2001. DeLeone: When they fired Coach P, they hired Greg Robinson, who had no Northeast connections. Then, all of a sudden, Greg Schiano started doing better at Rutgers and getting some of those kids Syracuse used to get. Corrao: What took a generation to build took about two years to destroy. Pasqualoni: From the time I left in 2004, I haven’t really watched it a great deal. Corrao: You bring in a spread guru who doesn’t have blue collar values and is trying to out-Florida State Florida State and out-Clemson Clemson. That’s a bad recipe. I don’t see them getting enough of those guys. With the Freeze Option and the power run game, our offense didn’t look like everybody else. We had good defense. Now, it all looks the same. Nick Carparelli, graduate assistant, 1992-93, now executive director, Bowl Season: I’ve been exposed to a lot of football programs through my years. Everybody does it a little different, but at its core, the most successful programs are the ones that have the best people. Everybody likes to talk about resources, and how most decisions nowadays are based on money. Syracuse is never gonna out-resource people. They didn’t back then and they don’t now, and I don’t see that happening the future, but that’s OK. You can still be successful there and I saw it happen firsthand. Their best resource was their people and they accomplished some pretty amazing things. Pasqualoni: I haven’t been in the facility since I left, so I don’t know really what’s going on there. I just know we did an awful good job of recruiting. Corrao: It’s a stepping-stone job. It’s win and get out. God forbid you put together three eight-win seasons in a row, then a better school comes along and offers that guy more money than Syracuse can afford. The stability of it was the thing. Bowen: When I was being recruited, the internet wasn’t a thing. You could hide kids. Now, look at Philly: Texas A&M and Ole Miss are coming in. Back then, rarely did you have USC coming into Jersey. The world has shrunk. The portal is here to stay whether you like it (or not), so you better be good at it. From an NIL standpoint, I don’t think we’ll ever be able to compete like some of the southern schools can, but an education is really important and the relationships I had, I wouldn’t trade it for anything. Konrad: I still have hope for the program. I just think you need to get the right people in there who have a full understanding of what the place is, its history and what it can be. Editor’s note: This is part of a series of stories examining the 2023 college football season’s most intriguing programs. Which teams are primed to break out? Struggling to find consistency? What’s gone right — or wrong — and what comes next? Also in this series: (Illustration: Sean Reilly / The Athletic; Photos: Doug Pensinger, George Gojkovich /Getty Images) Maintaining independence and editorial freedom is essential to our mission of empowering investor success. We provide a platform for our authors to report on investments fairly, accurately, and from the investor’s point of view. We also respect individual opinions––they represent the unvarnished thinking of our people and exacting analysis of our research processes. Our authors can publish views that we may or may not agree with, but they show their work, distinguish facts from opinions, and make sure their analysis is clear and in no way misleading or deceptive. To further protect the integrity of our editorial content, we keep a strict separation between our sales teams and authors to remove any pressure or influence on our analyses and research. Read our editorial policy to learn more about our process. 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