We seek a talented Tax Manager with a minimum of 3 years of experience in a public CPA firm to join our team at Hawkinson Muchnick & Associates, PC. As a Tax Manager, you will play a crucial role in providing exceptional tax services to our business and individual clients. This position offers growth opportunities, including the possibility of ownership, and promotes work-life balance.
Responsibilities:
Provide comprehensive tax planning and compliance services for a diverse client base.
Manage and review tax returns, ensuring accuracy and adherence to relevant regulations.
Conduct tax research and stay up-to-date with changing tax laws and regulations.
Develop and maintain strong client relationships, delivering exceptional customer service.
Identify tax planning opportunities and provide strategic advice to clients.
Supervise and mentor junior team members, fostering their professional growth.
Requirements:
Minimum of 3 years of experience in a public CPA firm, specializing in tax services.
Strong knowledge of tax laws, regulations, and compliance.
CPA certification is required
Excellent analytical, problem-solving, and organizational skills.
Ability to work independently and as part of a team in a fast-paced environment.
Hawkinson Muchnick & Associates, PC is a leading CPA firm based in Douglasville, GA. With over 30 years of professional experience and deep roots in the Douglas County area, we are known for our stability, expertise, and commitment to our clients. Our team of seasoned Certified Public Accountants and Enrolled Agent ensures that our clients receive top-notch financial planning services.
More than just a traditional tax and accounting firm, our comprehensive and customized strategic Financial Planning packages set us apart, allowing us to provide personalized solutions tailored to each client’s unique needs. As active members of the community, we actively participate in local organizations and take on leadership roles to make a positive impact.
How to Apply:
If you are a dedicated Tax Manager seeking a rewarding opportunity with growth potential, we would love to hear from you. Please submit your resume and a cover letter detailing your relevant experience and why you would be a great fit for our team preferably via LInkedIn Job Post or via this website via the contact form. Let’s start a conversation about your future with Hawkinson Muchnick & Associates!
Note: All applications will be treated confidentially. Only qualified candidates will be contacted for further steps in the hiring process.
About Us: https://hma-cpa.com
Location: Douglasville, GA
Employment Type: Full-time
Salary: Competitive, based on experience
We look forward to reviewing your application and exploring the possibility of welcoming you to our team at Hawkinson Muchnick & Associates, PC.
Fraud and embezzlement don’t just happen at large companies. In fact, theft may be more common in small businesses because many lack internal controls that are typically in place at larger organizations. But the good news is that effective internal controls don’t have to be complicated or expensive.
The best way for your business to battle fraud is to create a segregation of duties framework. With segregation of duties, you split the responsibilities for each of three different areas: authorization of cash expenditures, physical custody of cash and reconciliation of cash expenditures to different individuals.
Here’s what you need to know:
Segregate cash disbursements. Payment responsibilities should never rest with a single individual. One employee should review and approve vendor bills, while another processes the payment. The person preparing checks should not have authority to sign them. Electronic payments and fund transfers require similar separation – one person initiates the transaction, another reviews the details, and a separate, authorized manager gives final approval. The same layered approach applies to purchase orders: one team member issues or requests the order, another approves it, and payment is released only after proper review. Dividing these duties ensures management has visibility into how funds are spent and significantly reduces the risk of error or misappropriation.
Segregate control of cash. Have an owner or manager occasionally spot check incoming electronic transactions and tie them to the company bank account. If you receive physical checks, have an owner or manager open the mail before passing it on to accounting. That’s one way to detect unusual transactions before they’re recorded in the company books. Alternatively, you might ask someone separate from accounting to open the mail and prepare a deposit slip, or prepare a daily reconciliation of all transactions.
Pay special attention to ACH receipts. Unlike physical checks which leave a paper trail and involve multiple handling steps, ACH payments post directly to a bank account without anyone physically touching the money. This convenience reduces natural oversight points. If the same person has access to online banking and records receipts in the accounting system, errors or intentional misstatements may go undetected.
Segregate reconciliations. For companies with limited resources, a periodic review of bank reconciliations by someone outside of accounting can provide a mitigating control. Non-accounting personnel performing these reviews will need to be trained. They’ll need to understand the risks involved and the types of unusual or unsupported transactions needing further investigation. Cross training staff also helps to ensure continuity of operations when accounting employees take vacations or leave the company. Or better yet, bring in an outside accounting expert to conduct periodic audits of key functions.
Management by wondering around. As an owner, periodically review your bank accounts and the activity in them. Ask questions about transactions that are large. Even if you already know the answer, your team will know you are looking. The same goes with your general ledger. Get access to the ledger and periodically look at the details behind an account or two. You may be surprised what you find. Again, your questions will show your engagement and the randomness of this activity will serve as a simple audit technique.
Segregation of duties can help your company keep track of cash and help prevent theft by an employee before it happens.
This year marks 250 years of American independence, which also means two-and-a-half centuries of spirited debate over taxes. From the nation’s earliest days, revenue has been raised in inventive, controversial, and occasionally head-scratching ways, often followed closely by creative attempts to avoid it. To mark this anniversary, our annual tax quiz explores the lesser-known, stranger corners of U.S. tax history.
In the 1790s, the federal government imposed a tax that sparked armed resistance in western Pennsylvania. What was the tax actually on?
A. Horse ownership B. Whiskey distillation C. Imported tea D. Playing cards
B – The Whiskey Tax wasn’t aimed at casual drinkers but at distillers, many of whom were small frontier farmers turning grain into shelf-stable income. To them, the tax felt like a coastal money grab, and protests escalated into the Whiskey Rebellion. George Washington personally led troops to put it down, proving two things early on – the federal government would enforce tax laws, and Americans would complain loudly about them.
During the Civil War, Congress briefly experimented with a federal income tax. What was one unexpected thing taxpayers were allowed to deduct?
A. Bribes paid to avoid the draft B. The cost of hired farm labor C. Losses from shipwrecks D. Beard-grooming expenses
C – Shipwreck losses. In an era when commerce moved by sea and river, losing a shipment to a wreck was a real business risk. The government recognized this long before it figured out depreciation schedules or standardized forms. Sadly for the bearded, personal grooming never made the cut.
In the early nineteenth century, tariffs were the federal government’s main revenue source. Which item was once considered so politically dangerous to tax that it helped trigger a constitutional crisis?
A. Wool coats B. Iron nails C. Imported hats D. Cheap British textiles
D – Cheap British textiles. Protective tariffs raised prices on imported cloth to support American manufacturers, but Southern states relied heavily on imports and exports. The resulting tariff fights fueled the Nullification Crisis, where South Carolina flirted with ignoring federal law entirely. It turns out fabric can tear a nation, metaphorically and almost literally.
Before payroll withholding existed, how did many Americans pay their income taxes during World War II?
A. By mailing cash in envelopes B. Through quarterly visits from IRS agents C. In a single painful lump sum D. With war bonds only
C – One lump sum. Taxpayers were expected to save throughout the year and then pay all at once, which went about as well as you’d expect. Withholding was introduced partly to fund the war efficiently and partly to stop widespread shock, confusion, and strongly worded letters to Washington, D.C.
In 1895 the Supreme Court ruled a federal income tax was unconstitutional. What was the main reason?
A. It unfairly targeted farmers B. It violated states’ rights C. It wasn’t apportioned among the states D. Congress forgot to define income
C – Apportionment. The Constitution required certain taxes to be divided among states based on population, not income. The income tax didn’t do that, so it failed on technical grounds. The 16th Amendment later fixed this, proving that sometimes the solution to tax problems is more paperwork at the federal level.
At various points in U.S. history, Congress has taxed purely to change behavior rather than raise money. Which of these was explicitly intended to discourage its use?
A. Colored margarine B. Wooden houses C. Cheap paper D. Public theaters
A – Colored margarine. To protect dairy farmers, from the 1880s to 1950 Congress taxed margarine that was artificially colored to look like butter. The result was grayish margarine and widespread consumer resentment. Eventually, common sense – and better food science – prevailed.
How Did You Score?
5 – 6 correct: You could probably audit the 18th century. Historians salute you, accountants trust you, and the IRS would like to know your availability for consulting.
3 – 4 correct: You may not be ready to draft tax policy, but you’d absolutely survive a colonial tavern debate about whiskey taxes.
1 – 2 correct: Consider this your official introduction to the wonderfully strange world of U.S. tax history, and a reminder that some of these questions would have puzzled people in the actual centuries they happened.
Saving for retirement is not a one size fits all journey, as each stage of life comes with different priorities, pressures, and opportunities. No matter where you are in your journey, here are savings tips from established financial publications and organizations to consider for every age.
In Your Twenties – Building Early Habits
For many people, this decade is less about large balances and more about establishing patterns. Financial education outlets frequently emphasize the long runway available to younger savers. Investopedia.com discusses the long term impact of starting early and allowing time to work in your favor.
Common themes during this stage include:
Developing a regular saving habit, even in small amounts
Exploring employer sponsored retirement plans, when available
Learning basic investment concepts over time
Treating retirement contributions as part of monthly expenses
Expanding skills and experience that may increase earning potential
In Your Thirties – Adding Structure
As careers and family responsibilities grow, retirement planning often becomes more deliberate. For example, Charles Schwab provides a decade-by-decade overview of how retirement priorities may shift during this phase of life.
Conversations during this decade often revolve around:
Reviewing contribution levels as income changes
Understanding how employer matching programs work
Paying attention to debt and interest costs
Considering how lifestyle decisions shape long term finances
Evaluating career growth or additional income opportunities
In Your Forties – Taking Inventory
Mid-career can be a natural time to assess progress and revisit long term projections. Many financial institutions have programs that address these topics.
Topics frequently discussed include:
Reviewing current balances alongside projected needs
Understanding how high interest debt may affect cash flow
Identifying gaps between current savings and future income goals
Revisiting contribution levels and investment allocations
Checking Social Security earnings records for accuracy
Considering whether new income streams may strengthen retirement readiness
In Your Fifties and Sixties – Focus on the Finish Line
As retirement moves closer, planning conversations often shift toward income timing and lifestyle expectations. AARP maintains a retirement resource center that covers considerations commonly discussed in the years leading up to retirement.
Areas that frequently come into focus include:
Continuing to save where possible
Eliminating or reducing outstanding debt
Thinking through retirement timelines and income sources
Factoring healthcare and lifestyle preferences into cost expectations
Clarifying what retirement may look like day to day
Timeless Principles That Apply at Any Age
No matter where you fall on the timeline, a few core ideas always support progress.
Automate savings to remove decision fatigue
Avoid comparing your progress to others with different circumstances
Revisit your plan occasionally rather than ignoring it entirely
Focus on what you can control today
The Bottom Line – Start Where You Are
Retirement planning is not about catching up to someone else’s path. It is about making the best decisions you can with the resources you have right now. Wherever you are starting from, taking action today creates options for tomorrow.
With the individual tax-filing deadline on Wednesday, April 15th, now is the time to complete all filing arrangements and payments.
What follows is information typically provided in our filling instructions to you when the tax return is completed.
However, upon review, it makes sense to provide this information to everyone, whether you have filed or not. It is good information to know, so if you have not already done so, ask yourself these questions:
Did you sign your e-file authorization form? IRS Form 8879 needs to be signed by you before your taxes can be e-filed. If filing jointly, your spouse needs to sign as well. If you haven’t already, please return the signed form ASAP to ensure that your taxes can be e-filed on time. But don’t sign it before reviewing the tax return. Remember, this signature means you agree with the accuracy of the tax return.
Do you need more time to file? If you are not ready to file your taxes before the initial April 15th deadline, you can file for a six-month extension. Be aware that it is only an extension of time to file – not an extension of time to pay taxes you owe. You still need to pay all taxes by April 15th!
Do you owe money? If yes, make your tax payment now! The IRS has several payment options on their website. If mailing a payment, include Form 1040-V and ensure the mail is postmarked on or before April 15th. Sending the payment by certified mail will ensure you have proof of a timely payment. Late payments, even by one day, are subject to IRS penalties and interest.
Do you need to deposit funds in your IRA or HSA? Did you claim an IRA or HSA contribution on your tax return? In order for the deduction to be valid for 2025, all deposits to those accounts need to be made by April 15th. Once completed, save proof of the contribution with your 2025 tax files.
Do you need to make an estimated tax payment? The first quarter estimated tax payment for 2026 is also due by April 15th. If you owe taxes for 2025, making 2026 estimated payments might make sense for you. A quick way to calculate a first quarter payment is to divide the taxes you paid in 2025 by four, then adjust this number for any paycheck withholdings. Send your payment along with Form 1040-ES to the IRS by April 15th. Then schedule a tax-planning meeting to determine the best approach for the remainder of the year.
If you do miss a deadline, file your return and pay the taxes as soon as you can to stop the accruing of interest and penalties.
If you have children or grandchildren, you have an opportunity to give them a jump-start on their journey to becoming financially responsible adults. While teaching your child about money and finances is easier when you start early, it’s never too late to impart your wisdom. Here are some age-relevant suggestions to help develop a financially savvy young adult:
Preschool –Start by using dollar bills and coins to teach them what the value of each is worth. Even if you don’t get into the exact values, explain that a quarter is worth more than a dime and a dollar is worth more than a quarter. From there, explain that buying things at the store comes down to a choice based on how much money you have (you can’t buy every toy you see!). Also, get them a piggy bank to start saving coins and small bills.
Grade school –Consider starting an allowance and developing a simple spending plan. Teach them how to read price tags and do comparison shopping. Open a savings account to replace the piggy bank and teach them about interest and the importance of regular saving. Have them participate in family financial discussions about major purchases, vacations and other simple money decisions.
Middle school –Start connecting work with earning money. Start with activities such as babysitting, mowing lawns or walking dogs. Open a checking account and transition the simple spending plan into a budget to save funds for larger purchases. If you have not already done so, now is a good time to introduce the importance of donating money to a charitable organization or church.
High school –Introduce the concept of net worth. Help them build their own by identifying their assets along with their current and potential liabilities. Work with them to get a part-time job to start building work experience, or to continue growing a business by marketing for more clients. Add additional expense responsibility by transferring direct accountability for things like gas, lunches and the cost of going out with friends. Introduce investing by explaining stocks, mutual funds, CDs, and IRAs. Talk about financial mistakes and how to deal with them when they happen by using some of your real-life examples. If college is the goal after high school, include them in the financial planning decisions. Tie each of these discussions into how it impacts their net worth.
College –Teach them about borrowing money and all its future implications. Explain how credit cards can be a good companion to a budget, but warn them about the dangers of mismanagement or not paying the bill in full each month. Discuss the importance of their credit score and how it affects future plans like renting or buying a house. Talk about retirement savings and the importance of building their retirement account.
Knowing about money – how to earn it, use it, invest it, and share it – is a valuable life skill. Simply talking with your children about its importance is often not enough. Find simple, age-specific ways to build their financial IQ. A financially savvy child will hopefully lead to a financially wise adult.
A new wave of technology is quietly reshaping the world. Here are several tech breakthroughs you should know about that are real, rising fast, and ready to impact your life.
Spatial Computing: The Next Digital Frontier
Imagine putting on a pair of glasses and seeing digital objects pop into your real world like a coworker sitting across from you, a 3D model floating in your living room, or step-by-step repair instructions hovering over a broken appliance. This is spatial computing. It’s a mix of augmented reality, virtual reality, and motion tracking that lets technology understand physical space like we do. Companies like Apple are already betting big on it, but it’s not just for gamers or techies.
What it means for you: You could soon try on clothes without stepping into a store, design your kitchen in 3D before you remodel, or learn new skills in fully interactive virtual spaces.
Availability: Still expensive and not yet mainstream, but real and in use.
Digital Twins: Virtual Copies That Think Like the Real Thing
A digital twin is a high-tech copy of something real like a building, a car engine, a factory, or even your body, recreated in virtual space and fed real-time data. These virtual versions let engineers, doctors, and city planners test ideas, spot problems, and predict outcomes without ever touching the real thing. Airlines use them to monitor jet engines mid-flight. Hospitals use them to plan surgeries. Entire cities are building digital twins to manage traffic, pollution, and energy use.
What it means for you: Behind the scenes, digital twins will help make your world run smoother – from shorter wait times at the doctor to fewer traffic jams on your commute.
Availability: You’re unlikely to use one directly, but cities, hospitals, and industries around you may already be using them.
Wearable Tech: Smart Devices That Stick With You
Wearable technology has come a long way from step counters and smartwatches. Today’s wearables can track your heart rate, stress levels, sleep cycles, hydration, even blood sugar, all from patches, rings, or tiny sensors you barely notice. Some are worn on the skin, others are woven into clothes, and a few are even exploring brainwave monitoring to boost focus or improve sleep. This new wave of wearables isn’t just about fitness, it’s about full-body awareness and personalized health.
What it means for you: Your next health checkup might start on your wrist or your skin, helping you catch problems early, manage stress, and optimize how you feel day to day.
Availability: More advanced devices like smart tattoos or neural wearables are in R&D or early trials.
Quantum Computing: The Next Leap in Brainpower
Quantum computers don’t think like normal computers. Instead of using bits that are either 0 or 1, they use qubits, which can be both 1s and 0s at once, thanks to the strange rules of quantum physics. This allows quantum machines to explore many possibilities at the same time, making them incredibly powerful for solving complex problems. Scientists are already using them to model new molecules, test climate scenarios, and explore next-gen encryption.
What it means for you: In the near future, quantum breakthroughs could speed up drug discovery, protect your data with ultra-secure encryption, and help tackle global challenges we can’t solve with today’s tech.
Availability: Most quantum computers still live in research labs, but tech giants are racing to bring them into the real world.
These technologies aren’t science fiction, they’re already taking shape. And as they evolve, they’ll continue changing how we live, work, and connect.
Like a bundle of sticks, good business partners support each other and are less likely to crack under strain together than on their own. In fact, companies with multiple owners have a stronger chance of surviving their first five years than sole proprietorships, according to U.S. Small Business Administration data.
Yet sole proprietorships are more common than partnerships, making up more than 70 percent of all businesses. That’s because while good partnerships are strong, they can be a challenge to successfully get off the ground. Here are some of the ingredients that good business partnerships require:
A shared vision. Business partnerships need a shared vision. If there are differences in vision, make an honest effort to find common ground. If you want to start a restaurant, and your partner envisions a fine dining experience with French cuisine while you want an American bistro, you’re going to be disagreeing over everything from pricing and marketing to hiring and décor.
Compatible strengths. Different people bring different skills and personalities to a business. There is no stronger glue to hold a business partnership together than when partners need and rely on each other’s abilities. Suppose one person is great at accounting and inventory management, and another is a natural at sales and marketing. Each is free to focus on what they are good at and can appreciate that their partner will pick up the slack in the areas where they are weak.
Defined roles and limitations. Before going into business, outline who will have what responsibilities. Agree on which things need consensus and which do not. Having this understanding up front will help resolve future disagreements. Outlining the limits of each person’s role not only avoids conflict, it also identifies where you need to hire outside expertise to fill a skill gap in your partnership.
A conflict resolution strategy. Conflict is bound to arise even if the fundamentals of your partnership are strong. Set up a routine for resolving conflicts. Start with a schedule for frequent communication between partners. Allow each person to discuss issues without judgment. If compromise is still difficult after a discussion, it helps to have someone who can be a neutral arbiter, such as a trusted employee or consultant.
A goal-setting system. Create a system to set individual goals as well as business goals. Regularly meet together and set your goals, the steps needed to achieve them, who needs to take the next action step, and the expected date of completion.
An exit strategy. It’s often easier to get into business with a partner than to exit when it isn’t working out. Create a buy-sell agreement at the start of your business relationship that outlines how you’ll exit the business and create a fair valuation system to pay the exiting owner. Neither the selling partner nor the buying partner want to feel taken advantage of during an ownership transition.
Blizzards aren’t the only storms on the menu as we head into the winter season.
Storms of all types often slip in small surprises, such as cancelled plans, brief power losses, or water issues that disrupt your day. These moments can reveal where daily habits and budgets feel a bit thin. Here are some ideas to help keep your family prepared when these unwanted surprises take place.
Idea #1: Build a short-term cushion
An emergency fund offers to soften the blow of unexpected events from weather to home repairs. So create your three to six month emergency fund AND then if possible create a special emergency fund to address that surprise bill or event. Remember, these moments can create unusual expenses like takeout, extra childcare, or a rush for basic supplies.
Idea #2: Keep practical supplies on hand
A few shelf-stable meals, working batteries, candles, a backup charger, clean water, and comfortable layers can make a short power outage easier. Stock items you will actually use for a day or two at home, not specialized gear most people never touch. Those in hurricane prone areas know the drill, but the same preparedness can be used by everyone.
Idea #3: Think ahead: Power and water interruptions
When the lights go out or the water slows to a trickle, the real strain can show up in the costs that follow. A short outage can force a change in plans such as shifting work hours, rearranging childcare, or tossing out spoiled food. You may also need a Plan B if the air conditioning goes out during summer or the heat takes a lunch break during the winter. Even simple tasks like cooking, bathing, or keeping pets comfortable can turn into small, repeated expenses.
Idea #4: Tune up your insurance
Review whether your insurance covers common storm-related issues, such as water damage, roof damage, fallen branches, or personal liability if someone is hurt on property you are responsible for. Make sure your deductible still feels right and confirm whether your belongings would be protected if you needed to stay elsewhere for a night or two. Clear answers now can help you avoid surprise expenses later.
Turn storm prep into everyday resilience
General storm readiness can ease both worry and costs when your routine gets knocked off balance. Use these ideas to help you move through unexpected disruptions with a little more confidence.
Rising costs across nearly every kind of product and service have stretched everyone’s budgets, making each dollar feel a little tighter. Here are some tips to spend less to help offset the effect from these higher prices.
Pay down high-interest debt. You can start spending less money today by paying down high-interest debt. Data from the Federal Reserve shows people who don’t pay off their credit card balance each month pay an average interest rate of 22.83%. For a monthly credit card balance of $500, this interest expense costs you $9.51 a month, or just over $114 a year.
Revisit your subscriptions. Write down how many monthly subscriptions you’re paying for, then add up the monthly cost. Then ask yourself the following questions: Can you do without some of these subscriptions? Can you cut the cost of some of these subscriptions? Are there some with overlapping benefits? Maybe you’ll discover a subscription you completely forgot about. You don’t have to cancel all of them, but getting rid of just a few can help you spend less each month.
Shop around for insurance. Loyalty to an insurance company doesn’t always pay off. Consider shopping around and comparing rates for homeowners, auto, & umbrella insurance, along with other insurance coverage you may have.
Eat at home. Limit how often you dine out or stop for take-out. Your wallet will thank you! According to data from the Bureau of Labor Statistics, overall food spending was up 6.9% in 2023 (the latest year data was available), partly driven by an 8.1% increase in food spending away from home.
Start using a budget. Finally, spend less by creating a written monthly budget and sticking to it. Find a budgeting app that you like the look and feel of, then create a budget within that app to help you decide how much to spend each month in various categories. Once the budget has been created, be sure to keep it updated throughout the month, instead of waiting until the last week to get it up-to-date.
The cost of everything may have skyrocketed, but you still have at least some control over where your money goes each month. Consider these steps to cut your spending, and you may be surprised at how much you save.
With tax season officially underway, here are several ideas to make filing your return as stress-free as possible:
Gather your tax information for filing. Items you’ll need include K-1s, W-2s, 1099s and other forms you receive from your business, employers, brokers, banks, and others. If you find any errors, contact the issuer immediately to request a corrected copy. And if you have tip or overtime income, be prepared to break this income out to take advantage of tax-free savings as this will not necessarily be broken out on your W-2.
Organize your records. Once you’ve started gathering your information, find a place in your house and put all the documents there as you receive them, or consider scanning documents to store on your computer. You can also take pictures of the documents with your phone as backup. Missing information is one of the biggest reasons filing a tax return becomes delayed.
Create an April 15th reminder. This is the deadline for filing your 2025 individual income tax return, completing gift tax returns, making contributions to a Roth or traditional IRA for 2025, and for paying the first installment of 2026 individual estimated taxes.
Know the deadlines for business returns. If you are a member in a partnership or a shareholder in an S corporation, the deadline for filing business returns for these two entities is March 16th. Calendar-year C corporation tax returns are due by April 15th.
Review your child’s income. Your child may be required to file a 2025 income tax return. A 2025 return is generally required if your child has earned more than $15,750, or has investment income such as dividends, interest, or capital gains that total more than $1,350.
Contribute to your IRA and HSA. You can still make 2025 IRA and HSA contributions through either April 15th or when you file your tax return, whichever date is earlier. The maximum IRA contribution for 2025 is $7,000 ($8,000 if age 50 or older). The maximum HSA contribution is $4,300 for single taxpayers and $8,550 for families.
Calculate your estimated tax if you need to extend. If you file an extension, you’ll want to do a quick calculation to estimate your 2025 tax liability. If you owe Uncle Sam any money, you’ll need to write a check by April 15th even if you do extend.
