death of a debtor, paycheque to paycheque, debt, debts, trustee, student loans, financial disaster, Bankruptcy and Insolvency Act, Starting Over Starting NowWhen you think of death of a debtor, you can’t help but be reminded of Death of a Salesman, Arthur Miller’s Pulitzer Prize winning play written in 1949 and still timely today. The play was essentially an attack on the American dream of materialism as embodied by the central character, Willy Loman. His entire life he lived paycheque to paycheque, waiting for his big break that never came. All the while the debts kept piling up. One day Willy Loman was fired and as a result he took his own life leaving his family to deal with the death of a debtor.

When the death of a debtor occurs, who is responsible for the debts?

  • Although some creditors may try to collect from the spouse or other family members, debts do not transfer by virtue of marriage or death unless the debt is “joint” in which case the survivor will be required to pay the balance of the account.
  • Debts are normally paid out of the assets of the estate of the deceased before distributions are made to heirs (before any money can be distributed to heirs, all the proven debts must be paid).
  • If the estate is insolvent (the assets of the estate are not sufficient to pay the debts), then the order of payment is normally prescribed by provincial legislation.
  • If warranted, the executors can make application to Bankruptcy Court for an order allowing them to assign the deceased’s estate into bankruptcy. In that event, then the Bankruptcy and Insolvency Act (Canada), the federal legislation, will prescribe the order of payment.
  • If there is no money in the estate to pay the debt and if the debt is only in the name of the deceased person, the credit grantor will be left with no option but to write off the debt as uncollectible.

Some debts may be extinguished upon the death of the debtor:

  • Insured mortgages
  • Insured loans
  • The Canada Student Financial Assistance Act provides for some student loans to be repaid by the federal government in the event of the student’s death or permanent disability.

Make sure you know and understand the state of your finances before you have to deal with death of a debtor. If you’re living from paycheque to paycheque and on the edge of financial disaster, contact a professional trustee today. The Ira Smith team can help you solve your financial problems with immediate action and the right plan so that Starting Over, Starting Now you can enjoy financial freedom.


Canadian parents paying student loans, student loans, bankruptcy, debt, trustee, starting over starting nowCanadian parents paying student loans is much more common than you’d think. That was never the plan. Your child was supposed to get a university degree with the help of student loans, graduate, land a good paying job and pay off their student loans. The reality of the situation is quite different. Firstly it’s a misconception that student loans cover the costs of a university degree. Student loans may cover a portion of tuition costs. Statistics Canada says undergraduate students paid an average of $5,772 in tuition fees in 2013 to 2014. But that average rises, depending on the field of study: law studies cost an average of $10,039 while undergraduate studies in dentistry cost $17,324 during that same year. This may seem manageable, but this only tells a small part of the story. When you factor in the costs of books, living expenses and transportation, according to a recent Bank of Montreal study the total current cost for an undergraduate university degree can exceed $80,000 and is expected to surpass $140,000 by the time a child born in 2014 is old enough to enroll.

The second misconception is that a university degree is a guarantee of a good paying job. The reality is that it’s a very competitive market out there and many students aren’t making enough to repay student loans. Instead Canadian parents paying student loans is becoming an all too common story. In addition they’re paying for books and living expenses, even if it means sacrificing their financial stability. They’re delaying retirement, working more and borrowing money, potentially putting themselves in financial jeopardy.

There appears to be very few options when it comes to repaying student loans and that is another reason that leads to Canadian parents paying student loans. Even bankruptcy doesn’t discharge student loans until seven years after you’ve left school. In exceptional cases after five years you can apply to the court for special consideration (e.g. a disability which prevents you from working).

Canadian parents paying student loans may be in a financial danger zone. If you’re experiencing serious debt issues as a result of student loans or any other reason, you need professional help today. Contact Ira Smith Trustee & Receiver Inc. With a cumulative 50+ years of experience dealing with diverse issues and complex files, the Ira Smith team delivers the highest quality of professional service. Starting Over, Starting Now we can help you solve your financial problems.


Target liquidation program, Toronto bankruptcy trustees, bankruptcy alternatives, bankruptcy questions, credit card debt, living paycheque to paycheque, bankruptcy, Target, housing bubble, credit card debt, financial plan, debt, starting over starting nowToronto bankruptcy trustees believe that 1 in 5 Ontario residents may be insolvent (unable to pay their debts when they are due), as astonishing as this seems. Sadly it seems that many Ontarians who have been living paycheque to paycheque and on the edge of a financial crisis, have now fallen off the edge.

According to a recent Ipsos Reid poll:

  • Almost one in five Ontario residents owe more than they own or earn, making them technically insolvent and at risk of bankruptcy.
  • Eastern Canadians led the country in owing more than they own, with 28% in Quebec and 24% in Atlantic Canada.
  • Residents in Alberta, Saskatchewan and Manitoba tied at a 23%.
  • Ontarians at 16% and British Columbians are at 14%.

It’s no surprise that Toronto bankruptcy trustees are being asked about bankruptcy alternatives and bankruptcy questions by so many people stressed about money. The Canadian dollar is volatile, retailers like Target are closing their doors, the Target liquidation program is ongoing and many are worried about a housing bubble.

Toronto bankruptcy trustees are also aware of a Global News poll which reported that:

  • 45% of Canadians say that their income, or keeping a steady income, causes them stress.
  • 40% are stressed about saving for retirement.
  • 40% report that saving for big-ticket items, like a car or a down payment for a home is a cause of stress.
  • 33% say that paying bills on time and credit card debt is a cause of stress.
  • 33% are stressed about mortgage or rent payment.
  • 25% are stressed about caring for their dependents like aging parents or kids.

Times are tough for many people. If you’re teetering on the edge of financial disaster or have already reached the critical point, it’s time to turn to Toronto bankruptcy trustees for professional help. Contact Ira Smith Trustee & Receiver Inc. as soon as possible. With sound advice and a solid financial plan Starting Over, Starting Now you’ll be well on your way to a debt free life.


Vaughan bankruptcy trustee, bankruptcy, trustee, tax season scams, income tax, income tax debt, Canada Revenue Agency, CRA, tax advice, tax professional, tax, starting over starting now, frequently asked bankruptcy questionsAs a Vaughan bankruptcy trustee, we always warn our clients that this time of year can be dangerous. In our last blog we warned you about tax season scams. This week your Vaughan bankruptcy trustee is warning you about the dangers of taking free tax advice. There are many places to get free tax advice, and quite frankly all of them are dubious. Unless the person giving the advice is a trained and licensed financial services professional, the only thing you should do with free tax advice is ignore it, or you could find yourself in a worse financial and legal position than you started in.

It seems that everyone is looking ways to avoid paying income tax. As we discussed in a previous blog The Tax Lawyer; Even A High Profile Tax Fighting Lawyer Has To Pay His Income Tax, there is no miracle cure or quick fix when you owe money to the Canada Revenue Agency (CRA). Yet that doesn’t stop people from posting all sorts of questions on the Internet looking for free advice. The problem is when you post questions in online forums and chat rooms you have no idea who is answering your question and giving you advice. As a Vaughan bankruptcy trustee, many times we are shocked to see the kind of advice is being posted on the Internet also about frequently asked bankruptcy questions.

Although we do not provide income tax advice, as a Vaughan bankruptcy trustee, we do set filters to obtain postings having to do with income tax debt; many questions and answers regarding income tax are posted.  The Internet allows for anonymity and the person who has identified himself/herself as a tax professional may in reality be a teenager having some fun. Or worse, perhaps it is a scammer or malware malcontent collecting email addresses!  Although the Internet can be a valuable resource, online forums and chat rooms are not the places to seek tax advice. The same applies to well meaning friends, family and colleagues unless they are trained financial services professionals.

Seek financial advice from a trained, experienced, licensed professional ONLY! If you’re experiencing financial difficulties for any reason including monies owed to the CRA contact your Vaughan bankruptcy trustee, Inc. today. Starting Over, Starting Now you can put your financial difficulties behind you.



Vaughan debt counselling, Vaughan, debt, debt counselling, trustee, receiver, bankruptcy, Canada Revenue Agency, CRA, tax scams, email scams, phone scams, starting over starting nowWhen we perform Vaughan debt counselling, we always advise that there is no miracle cure or quick fix when you owe money to the Canada Revenue Agency (CRA).  For a real life example, see our discussion in an earlier blog The Tax Lawyer; Even A High Profile Tax Fighting Lawyer Has To Pay His Income Tax.  Unfortunately there is more to worry about than the CRA during tax season. There are scam artists out there just waiting to take your money. Through our Vaughan debt counselling, Ira Smith Trustee & Receiver Inc., we are able to provide some valuable information and advice to help protect you from the villainous forces lurking at the other end of a phone call or email transmission.

In fact, it was through our Vaughan debt counselling that we learned of these scams.  Scammers are sending emails and making phone calls, claiming to be the CRA. These communications, asking for information including credit card data, bank account numbers and passwords and passport numbers are designed to steal your identity and/or your money. Email scams frequently contain embedded malicious software that can harm your computer and put your personal information at risk. DO NOT click on any of the links in the emails. Typically an email or telephone scam involves one of these two scenarios.

  1. You have a refund pending from CRA and the communications will go on to instruct the receiver to provide personal information in order to receive the benefit.
  2. You or your company, as a result of an audit, owe “back taxes”. You are advised you have to “pay up” ASAP to avoid a fine or the person is told there is an outstanding arrest warrant which can be avoided if the tax payment is made promptly. In many cases individuals are being told they will be deported if the taxes are not paid right away.

These types of communication are not from the CRA, should be ignored and reported to the RCMP or Canadian Anti-Fraud Centre at 1-888-495-8501 or

The CRA:

  • NEVER requests information from a taxpayer about a passport, health card or driver’s license.
  • NEVER divulges taxpayer information to another person unless formal authorization is provided by the taxpayer.
  • NEVER leaves any personal information on an answering machine or asks taxpayers to leave a message with their personal information on an answering machine.

If you find yourself in financial difficulties as a result of a scam or for any other reason contact Ira Smith Trustee & Receiver Inc. We serve the GTA through our Vaughan debt counselling and our other services that are bankruptcy alternatives. We can help get you back on the road to solid financial footing Starting Over, Starting Now. Watch for our next blog when we’ll be discussing the dangers of taking free tax advice.


household debt, debt, mortgages, consumer credit, Equifax Canada, credit card debt, living paycheque to paycheque, starting over starting nowHousehold debt has hit record levels according to Statistics Canada. The total amount of credit market debt which includes mortgages, non-mortgage loans and consumer credit held by Canadian households hit a record high in the third quarter of 2014, climbing to 162.6% of disposable income. That means Canadians owed about $1.63 for every dollar of disposable income.

Equifax Canada reports that household debt levels are climbing fast, to a record $1.422-trillion in the fourth quarter of 2014. Installment loans, primarily car loans, were the fastest growing segment of debt, up 11% year over year. Credit card debt rose 5.9% from a year ago.

These household debt figures have attracted international attention. A report, recently published by McKinsey & Company, singled out Canada and six other countries (The Netherlands, South Korea, Sweden, Australia, Malaysia, and Thailand) with “potential vulnerabilities in household debt.” One of the most alarming statements in this report is that Canadian household debt levels are higher than those that existed in the U.S. at the peak of the credit bubble. However the data suggests a “potential risk, but not an imminent crisis which is good news indeed. The risks that were identified in the report were:

  • Mortgages are the main form of household debt.
  • If the economy slows down and unemployment rises, many mortgages could become unaffordable.
  • If interest rates rise, it could create a much larger burden on households repaying debt.

Many Canadians may not realize it, but  because of their household debt, they are one paycheque away from what could be a financial crisis. Even worse, what would happen upon the death of the debtor?

Do you owe more than your disposable income? Are you living from paycheque to paycheque? Don’t wait for financial disaster to strike. The earlier you seek financial help the more options will be open to you. Contact Ira Smith Trustee & Receiver Inc. today. We’ll review your individual issues and come up with a sound plan so that Starting Over, Starting Now you can enjoy financial peace of mind.


:  the tax lawyer, debt, Canada Revenue Agency, CRA, Starting over starting now, DioGuardi, Phillipe DioGuardi, Paul DioGuardi, DioGuardiNothing is certain except death and taxes.

Benjamin Franklin
The tax lawyer learned another certainty that the Canada Revenue Agency (CRA) will get what’s coming to them even if your name is Philippe DioGuardi and you have a radio advertising campaign with slogans that include:

  • “I don’t cheat, I change the game.”
  • “Tax problems end here.”

For those of you who are unfamiliar with Philippe DioGuardi, he is the tax lawyer who has been bombarding the radio airwaves with spots that represent him as a one man crusader against the unfair tactics of the CRA. A recent Toronto Star investigation revealed some shocking information regarding the tax lawyer Philippe DioGuardi’s own tax problems with the CRA. Some of these startling revelations include:

  • He over-drew $2 million from the law firm he co-owns with his father Paul.
  • Ontario’s legal regulator is investigating nine complaints against him.
  • The tax lawyer only recently settled his own $147,000 debt to the CRA.
  • His estranged wife Elena wants spousal support of $25,000 a month.

By 2012 Philippe’s overspending was out of control. His father Paul was left with no alternative but to come out of retirement and take control of the law firm. In order to prevent Philippe from continuing to over-draw from the firm’s bank account, Paul changed the signing authorities and put the tax lawyer on a strict budget.

Philippe DioGuardi’s story sounds like a bad reality television program. The tax lawyer blames many of his financial problems to his estranged wife’s (who he’s been describing as a Russian mail-order bride) spending habits and his financial commitments to his 3 children from a previous marriage. All of the dirty laundry is being aired in public and financial documents submitted by the tax lawyer in the divorce action show that:

  • Between the years 2009 and 2012, the firm had annual revenues of about $6 million, and spent about $2 million a year on advertising and marketing.
  • As of 2012, Philippe DioGuardi owed the CRA more than $140,000, including $58,000 in unpaid taxes from 2011.
  • By 2013, the CRA was trying to get a response from DioGuardi, with no luck.
  • The arrears were paid off in full over time, through an arrangement the tax lawyer negotiated with the CRA.

The reality is that even a high profile tax fighting lawyer has to pay his income tax. There is no miracle cure or quick fix when you owe money to the CRA. If you’re having serious financial difficulties and owe money to the CRA, contact Ira Smith Trustee & Receiver Inc. We don’t have a $2 million advertising campaign. Our philosophy is that corporate or personal financial problems can be solved given immediate action and the right plan so that Starting Over, Starting Now you can live a debt free life.


Target Canada liquidation, Target Canada, Companies’ Creditors Arrangement Act, CCAA, 17,600 employees, debt, Target Corporation, liquidation plan, creditor protection, Ira Smith Trustee & Receiver Inc., Starting Over Starting Now, restructuring of insolvent corporations, restructuringThe Target Canada liquidation plan for the sale of its inventory, fixtures, store leases and other real estate was approved by Order of The Honourable Regional Senior Justice Morawetz on February 4, 2015.  In this blog, we will focus only on the Target Canada liquidation of the inventory, furniture and fixtures located at its retail stores, distribution centres and corporate head office.  Hopefully, we will succeed in explaining it in plain English!

Target Canada sought and obtained creditor protection on January 15, 2015 under the Companies’ Creditors Arrangement Act (R.S.C., 1985, c. C-36) (“CCAA”), a Canadian federal statute.  As we indicated in our earlier blog, TARGET CANADA CLOSING: $5.4 BILLION AND COUNTING, the CCAA, which is normally used for the restructuring of insolvent corporations with debts over $5 million, in order to preserve all or a portion of the business and jobs.  This time, rather than being used for a restructuring and turnaround, it is being used to provide for an orderly liquidation.

The closing of the Target Canada stores will put 17,600 people out of work over the next five months.  The Initial Court Order provided for an Initial Stay Period was to expire on February 13, 2015.  In order to carry out the Target Canada liquidation plan, part of the relief it sought and obtained was an extension of the Stay Period to May 15, 2015.

The two questions that we have been asked the most are:  1. what is the Target Canada liquidation plan for its inventory and chattels and how long will it take; and 2. will the suppliers receive everything they are owed from the liquidation?

The first question is easier to answer than the second.  First, below in point form is a summary of the Target Canada liquidation plan for its inventory and chattels which is now approved by the Court:

  1. An exclusive agent was approved to conduct the Target Canada liquidation of the inventory, furniture and fixtures located at the retail stores, distribution centres and corporate head office, to liquidate in its entirety.
  1. The exclusive agent is a contractual joint venture comprised of Merchant Retail Solutions ULC (“ULC”), Gordon Brothers Canada ULC and GA Retail Canada. ULC will collectively act as the exclusive agent.
  1. The current time estimate is that the Target Canada liquidation will end no later than May 15, 2015 for the stores, April 30, 2015 for the distribution centres and March 31, 2015 for the corporate office. Circumstances may alter this schedule, but this is the current plan.
  1. All sales will be “final sales” and “as is” and all advertisements and sales receipts will reflect same.
  1. The exclusive agent has guaranteed that Target Canada will receive a net minimum amount of 74% of the “Cost Value” of the Merchandise (the “Guaranteed Amount”), computed in accordance with the Agency Agreement, and subject to adjustment in accordance with the Agency Agreement, if: (i) the aggregate Cost Value of the Merchandise is less than $445 million or greater than $475 million; and/or (ii) the Cost Value of the Merchandise as a percentage of the Retail Price of the Merchandise exceeds 63%. (This part was not plain English!!).
  1. What this means is that if there is no adjustment to the Guaranteed Amount calculation based on the Agreement, Target Canada is guaranteed to receive a minimum estimated amount of $340 million from the liquidation of the inventory, furniture and fixtures (based on an average Cost Value of $460 million).

Now for the second question.  Target Canada owes money to nearly 1,800 businesses around the world, from India to Shanghai and Brampton to Winnipeg.  It is impossible to estimate at this time what suppliers may expect to receive from the Target Canada liquidation, for the following reasons:

  1. There is no current estimate for what the net proceeds may be from the sale of the Target Canada store leases and real estate.
  1. There will be further deductions from the Target Canada liquidation including the:
  • trust claims of any party, statutory or otherwise, against the assets, properties and undertaking of Target Canada;
  • operating costs and liquidation specific costs for which Target Canada will have used its own cash flow rather than having borrowed those funds;
  • exclusive agent’s Charge and Security Interest (on the Limited Inventory Charged Property only);
  • Administration Charge (to the maximum amount of $6.75 million);
  • KERP Charge (to the maximum amount of $6.5 million);
  • Directors’ Charge (to the maximum amount of $64 million);
  • Financial Advisor Subordinated Charge (to the maximum amount of $3 million); and
  • DIP Lender’s Charge.
  1. The final amount of claims to ultimately be filed and admitted in the Target Canada liquidation are unknown. All we know is that in its initial motion material, Target Canada stated that it owed a total of $5.1 billion, of which $3.1 billion was owed to an entity related to Target Corporation in the United States.  Target Corporation has stated that it will subordinate its $3.1 billion claim to those of the unsecured creditors.
  1. What claims may come before the claims of unpaid suppliers? The unpaid suppliers are ordinary unsecured creditors.  The scheme of distribution, which has not been developed yet by Target Canada or submitted to the Court for approval, will have to reflect that the claims of trust claimants, other secured creditors and preferred creditors must be paid first before the claims of the ordinary unsecured creditors.

On paper, it seems that the Target Canada liquidation will provide sufficient proceeds to pay off all creditors in full, with assets and liabilities both in the $5-billion range. But the true value of the recorded assets will be less than stated.  So for now, this second question cannot be answered.

We will continue to watch and blog about the Target Canada liquidation.  If your business is showing signs of financial stress, contact Ira Smith Trustee & Receiver Inc. before your business problems lead to your business closing. The earlier you begin to deal with debt, the more options you’ll have. We approach every file with the attitude that financial problems can be solved given immediate action and the right plan. Starting Over, Starting Now you can live a debt free life.


financial infidelity in marriage, financial infidelity, financial plan, trustee, bankruptcy, financial crisis, debt, starting over starting nowFinancial infidelity in marriage is the biggest danger to your marriage.   Contrary to popular belief, a spouse with a roving eye is not the biggest danger; it is financial infidelity. You may be surprised to learn that financial infidelity in marriage is more common than you think. According to a 2014 survey by the National Endowment for Financial Education:

  • 33% of people with combined finances have lied to their partner about money.
  • 30% concealed a purchase, bank account, statement, bill or cash from the other.
  • 10% lied about their finances, earnings and debt.
  • 35% have been financially deceived by a partner.

How much damage does financial infidelity in marriage cause? According to the same 2014 survey by the National Endowment for Financial Education:

  • 76% of those surveyed said financial deception has adversely affected their relationships.
  • 47% admitted it caused an argument.
  • 33% reported that it had resulted in less trust in the relationship.
  • 10% said that the deception ultimately resulted in divorce.
  • 8% blamed it for a separation.

The top predictor of divorce is arguing about money, regardless of the couple’s income, debt or net worth, according to a Kansas State University study. If you have financial infidelity in marriage, the secrecy has to end and you must be open and honest. Full disclosure is the only way. You need to:

  • Have an open and honest conversation about money and shake all of the skeletons out of the closet.
  • Create a budget that you can both live with.
  • Set financial rules and goals.
  • Seek financial help

Contact Ira Smith Trustee & Receiver Inc. We are professionals who serve companies and individuals throughout the Greater Toronto Area (GTA) facing financial crisis or bankruptcy that need a plan for Starting Over, Starting Now. There is a way back from financial infidelity in marriage. It takes a solid financial plan and hard work. Call us today for a consultation and take the first step towards getting your marriage and finances back on track.


This blog about Target Canada is courtesy of the article written by Francine Kopun, Business reporter, The Toronto Star, published in the Saturday, January 31, 2015 edition.  Our Ira Smith is again quoted.

Target Canada, Francine Koupan, Ira Smith, starting over starting now, Target Corporation, liquidation, bankruptcy sale, bankruptcy, notices of termination

This image courtesy of The Toronto Star, January 31, 2015

Target Corporation announced Jan. 15 that it was pulling out of Canada, less than two years after opening its first stores. Instead of turning a profit within a year as expected, the company has lost $7-billion.

Liquidation sales at Target Canada stores could begin as early as Thursday, with its properties and leases going up for sale at the same time, according to new court documents.

Target Corporation announced Jan. 15 that it was pulling out of Canada, less than two years after opening its first stores. Instead of turning a profit within a year as expected, the company has lost $7-billion.

It was the Minneapolis-based discount retailer’s first international expansion attempt. Canadian stores were run through a wholly owned, indirect subsidiary called Target Canada Co.

Target Canada is to present a motion to the court on Wednesday asking for approval to appoint a joint venture of liquidation companies to sell off the contents of its 133 stores across Canada.

If the motion is approved by the court, the sale could begin the next day.

“The Target Canada Entities believe that it is crucial to begin a sales process immediately in order to implement the orderly wind down of the business and to maximize the amounts available to their respective stakeholders,” according to the document.

Between them, the liquidation companies have conducted nearly all major retail liquidations in Canada, including Eatons, Dylex, Bombay, Zellers and currently, Mexx.

According to the court documents, notices of termination have been sent to the vast majority of 17,600 employees – almost half of whom work at Target stores and offices in Ontario. The head office in Mississauga is being operated with a reduced team focused on winding down the business in an orderly fashion.

Target Corporation has also agreed to increase the employment trust to $90-million from $70-million (Canadian), to ensure the Canadian employees receive their full severance payout.

The liquidation is to be completed no later than May 15, but sales at some stores are expected to be finished as early as the end of March, according to the documents.

The company has stipulated that no signs shall advertise the sale as a “going-out-of-business sale,” or “bankruptcy sale,” and all fixtures, furnishings and equipment must go out the back doors of the buildings, after shopping hours.

Target Canada is putting all its leases and properties up for sale at the same time, publishing national ads as soon as practicable, to solicit bids as early as March 5.

“It’s not an ‘en bloc’ sale. It will, I am sure, turn out to be multiple sales. I doubt very much that one party will want to take all the real estate, but it’s one process they’re seeking approval for,” said Ira Smith, of Ira Smith Trustee & Receiver Inc.

In addition to numerous store leases, office space leases and distribution centre facility leases, Target Canada owns three distribution centres: in Milton, Calgary and Cornwall.

The stores range in size from 88,700 square feet in Corner Brook, Nfld., to 157,500 square feet at the recently opened Toronto Stockyards location.

Don’t wait until your business loses so much money that the only option is liquidation through a receivership or bankruptcy; you need professional help long before then in the form of a trustee. Contact Ira Smith Trustee & Receiver Inc. as soon as possible after the first sign that your business may be in trouble. If your company is in serious debt, from an ill-conceived start-up or otherwise, there are many options including a review & monitoring and then a restructuring & turnaround in order to preserve the business and jobs.

We approach every file with the attitude that financial problems can be solved given immediate action and the right plan for you. Business problems are the enemy that can be conquered and Starting Over, Starting Now we can get your viable business restructured and nursed back to financial health.