Oh My Fraud

Greg Kyte & Caleb Newquist
Oh My Fraud

"Oh My Fraud" is an irreverent podcast from CPA/comedian Greg Kyte and blogger/former CPA Caleb Newquist. The two come together to unpack their favorite frauds and explore the circumstances, psychology, and interpersonal dynamics involved. They also fully indulge in victim-blaming the defrauded widows, orphans, infirm and feeble-minded—because who can resist? If you fancy yourself a trusted advisor—or prefer your true crime with spreadsheets instead of corpses—listen to this show to learn what to watch out for to keep your clients, your firm, and even yourself safe.

  1. The Sheriff of Fraudingham

    -4 ДН.

    The Sheriff of Fraudingham

    In this episode recorded live for Moore North America’s member appreciation event, Caleb and Greg discuss the case of a sheriff in southern Indiana who had an unusual take on his duty to “serve and protect” his citizens. SponsorsForwardly - https://ohmyfraud.promo/forwardlyTabs - https://ohmyfraud.promo/tabs Mercury - https://ohmyfraud.promo/mercury (00:00) - Welcome to Oh My Fraud Podcast (02:39) - Clark County, Indiana: Setting the Scene (04:13) - Jamey Noel's Rise to Sheriff (14:56) - Sheriff's Duties and Responsibilities (19:45) - Scottie Maples Takes Over (20:53) - Discovery of the Wiretap (23:34) - Investigation and Misappropriations (28:32) - Uncovering Jamey's Vehicle Transfer Scheme (31:04) - The Simplest Fraud Ever? (32:45) - Lavish Spending Spree (34:53) - The Cuba Connection (37:59) - Arrest and Bail Drama (44:01) - Guilty Plea and Sentencing (49:57) - Lessons Learned from the Case (55:39) - Wrap-Up and How to Reach Us HOW TO EARN FREE CPEIn less than 10 minutes, you can earn 1 hour of NASBA-approved accounting CPE after listening to this episode. Download our mobile app, sign up, and look for the Oh My Fraud channel. Register for the course, complete a short quiz, and get your CPE certificate. Download the app: Apple: https://apps.apple.com/us/app/earmark-cpe/id1562599728Android: https://play.google.com/store/apps/details?id=com.earmarkcpe.app Questions? Need help? Email support@earmarkcpe.com.CONNECT WITH THE HOSTS Greg Kyte, CPATwitter: https://twitter.com/gregkyteLinkedIn: https://www.linkedin.com/in/gregkyte/ Caleb NewquistTwitter: https://twitter.com/cnewquistLinkedIn: https://www.linkedin.com/in/calebnewquist/ Email us at ohmyfraud@earmarkcpe.com Sources:  Jamey Noel Kept Spending Thousands After His Corruption Arrest: Cops  — Inside Edition  How a local sheriff allegedly stole millions — Inside Edition 'You tarnished the badge': Former IN sheriff Jamey Noel sentenced to 15 years in prison — Courier Journal Disgraced former Indiana sheriff Jamey Noel pleads guilty to 27 felony charges — Indiana Capital Chronical The rise and fall of Jamey Noel — and the top Indiana Republicans he knew along the way — Indiana Capital Chronical Median household income Indiana U.S. 2023 — Statista Statement on Jamey Noel — Clark County Sheriff’s Office

    58 мин.
  2. Free Money: The Legacy of Freedman’s Bank with Historian Justene Hill Edwards

    4 ДЕК.

    Free Money: The Legacy of Freedman’s Bank with Historian Justene Hill Edwards

    University of Virginia historian Justene Hill Edwards gave Caleb and Greg “a strong B” on their podcast episode about Freedman's Savings Bank. Nevertheless, they were eager to learn more about this Reconstruction Era fraud. Dr. Edwards’s new book, “Savings and Trust: The Rise and Betrayal of the Freedman’s Bank” tells the story in rigorous detail, the effects of which have repercussions to this day. SponsorsTabs - https://ohmyfraud.promo/tabsForwardly - https://ohmyfraud.promo/forwardlyMercury - https://ohmyfraud.promo/mercury (00:00) - Welcome to Oh My Fraud (03:38) - Recap of the Freedman's Bank Episode (06:14) - Justene Hill Edwards' Background (15:37) - The Origins of Freedman's Bank (26:50) - Challenges and Expansion of Freedman's Bank (35:33) - Corruption and Illegal Loans (50:44) - The Puzzle of Banking: Balancing Loans and Deposits (53:39) - The Lending Bonanza and Its Consequences (54:26) - Edgar Ketchum's Confrontation with Cook (57:03) - The Public Perception and Marketing of Freedman's Bank (59:07) - The Panic of 1873 and Its Impact (01:03:25) - Frederick Douglass Takes Charge (01:11:09) - The Bank's Closure and Aftermath (01:15:28) - Investigations and Lack of Accountability (01:21:55) - The Legacy of Freedman's Bank (01:30:27) - Final Thoughts and Reflections Buy Justene's Bookshttps://www.amazon.com/Savings-Trust-Rise-Betrayal-Freedmans/dp/1324073853https://www.amazon.com/Unfree-Markets-Capitalism-Carolina-Columbia/dp/0231191138Connect with Justenehttps://www.justenehilledwards.comhttps://www.linkedin.com/in/justene-hill-edwards-ph-d-265111104 HOW TO EARN FREE CPE In less than 10 minutes, you can earn 1 hour of NASBA-approved accounting CPE after listening to this episode. Download our mobile app, sign up, and look for the Oh My Fraud channel. Register for the course, complete a short quiz, and get your CPE certificate. Download the app: Apple: https://apps.apple.com/us/app/earmark-cpe/id1562599728Android: https://play.google.com/store/apps/details?id=com.earmarkcpe.app Questions? Need help? Email support@earmarkcpe.com.CONNECT WITH THE HOSTS Greg Kyte, CPATwitter: https://twitter.com/gregkyteLinkedIn: https://www.linkedin.com/in/gregkyte/ Caleb NewquistTwitter: https://twitter.com/cnewquistLinkedIn: https://www.linkedin.com/in/calebnewquist/ Email us at ohmyfraud@earmarkcpe.com The Freedman’s Bank Forum obscures the bank’s real history [Washington Post] Savings and Trust: The Rise and Betrayal of the Freedman's Bank [W.W. Norton] Justene Hill Edwards Interview: Unveiling America's Roots & Lincoln's Legacy [YouTube]  The Road to Fraud Is Paved With Good Intentions | The Case of Freedman’s Bank [OMF, Ep. 51]

    1 ч. 29 мин.
  3. Stupid Is as Fraud Does

    20 НОЯБ.

    Stupid Is as Fraud Does

    They can’t all be criminal masterminds. Caleb and Greg discuss four stories of fraud gone absurdly wrong. SponsorsForwardly - https://ohmyfraud.promo/forwardlyTabs - https://ohmyfraud.promo/tabs Artiffex - https://ohmyfraud.promo/artiffex (00:00) - Infinite Stupidity Quotes (00:56) - Welcome to Oh My Fraud (04:49) - Hialeah, Florida: Fun Facts and Fraud (08:29) - Medicare Fraud Case: Ernesto Cruz Graveron (21:08) - Cheltenham, England: A New Debit Card (23:25) - The Mysterious Ladbrokes Deposit (29:16) - The Stolen Debit Card (32:37) - The Bugatti Veyron Incident (43:09) - The Fake Night Deposit Box (53:30) - Lessons Learned and Where to Reach Us HOW TO EARN FREE CPEIn less than 10 minutes, you can earn 1 hour of NASBA-approved accounting CPE after listening to this episode. Download our mobile app, sign up, and look for the Oh My Fraud channel. Register for the course, complete a short quiz, and get your CPE certificate. Download the app: Apple: https://apps.apple.com/us/app/earmark-cpe/id1562599728Android: https://play.google.com/store/apps/details?id=com.earmarkcpe.app Questions? Need help? Email support@earmarkcpe.com.CONNECT WITH THE HOSTS Greg Kyte, CPATwitter: https://twitter.com/gregkyteLinkedIn: https://www.linkedin.com/in/gregkyte/ Caleb NewquistTwitter: https://twitter.com/cnewquistLinkedIn: https://www.linkedin.com/in/calebnewquist/ Email us at ohmyfraud@earmarkcpe.com Sources: Crime pays for theft victim — BBC The World’s Dumbest Fraudsters — Journal of Accountancy Police nab suspect in bank deposit box scam — Tampa Bay Times Inside the mind of criminals: How to brazenly steal $100 billion from Medicare and Medicaid [CNBC] NHE Fact Sheet [CMS] Durable medical equipment (DME) coverage [Medicare.gov] Alleged Health Care Fraudster Ordered Detained Pending Trial After Being Arrested on a Jet Ski Headed Toward Cuba [DOJ] Officials: Fraud suspect caught heading to Cuba on Jet Ski [AP] Bugatti Veyron [Wikipedia] $1.6 Million Bugatti Veyron Crashes Into Texas Lake [Jalopnik] Bugatti Veyron Lake Crash-- Original Video- 1st hand account [YouTube] EXCLUSIVE: Bugatti Lake Crash Owner Buys Replacement $1.5 Million Veyron [Jalopnik] Trial Of Man Sued For 'Purposefully' Crashing Bugatti Veyron Into Lagoon Mysteriously Postponed [Jalopnik] Angelina County Man Guilty In Wire Fraud Scheme [DOJ] Lufkin man gets 1 year prison for false insurance claim in Bugatti case [KTRE] Man who crashed Bugatti into a lake is headed to federal prison [Houston Chronicle]

    51 мин.
  4. Financial Foul Play: A True Tale from Greg’s Workplace

    6 НОЯБ.

    Financial Foul Play: A True Tale from Greg’s Workplace

    In this special episode, Caleb interviews Greg about a tricky situation he encountered early in his career as an accountant. SponsorsTabs - https://ohmyfraud.promo/tabsForwardly - https://ohmyfraud.promo/forwardlyArtiffex - https://ohmyfraud.promo/artiffex (00:00) - Welcome to Oh My Fraud (00:37) - Listener Reviews and Ethical Dilemmas (04:26) - Greg's Career Background (05:32) - First Job and QuickBooks Training (09:31) - The Client's Business and Management (16:06) - Discovering Financial Irregularities (18:24) - The Mysterious Loan (25:39) - Checks and Balances (35:29) - Firm's Response and Ethical Concerns (40:46) - The Big Hairy Loan (44:06) - Transition to In-House CPA (47:09) - Monitoring the Loan (50:24) - Revealing the Loan to the Board (53:57) - Board's Reaction and Consequences (01:07:55) - "John Bolton's" Hardball Tactics (01:13:33) - Final Resolution and Aftermath (01:20:10) - Lessons Learned and Reflections HOW TO EARN FREE CPEIn less than 10 minutes, you can earn 1 hour of NASBA-approved accounting CPE after listening to this episode. Download our mobile app, sign up, and look for the Oh My Fraud channel. Register for the course, complete a short quiz, and get your CPE certificate. Download the app: Apple: https://apps.apple.com/us/app/earmark-cpe/id1562599728Android: https://play.google.com/store/apps/details?id=com.earmarkcpe.app Questions? Need help? Email support@earmarkcpe.com.CONNECT WITH THE HOSTS Greg Kyte, CPATwitter: https://twitter.com/gregkyteLinkedIn: https://www.linkedin.com/in/gregkyte/ Caleb NewquistTwitter: https://twitter.com/cnewquistLinkedIn: https://www.linkedin.com/in/calebnewquist/ Email us at ohmyfraud@earmarkcpe.com

    1 ч. 20 мин.
  5. Burned by Solar

    23 ОКТ.

    Burned by Solar

    In the era of climate change, it isn’t just about saving the planet using sustainable methods of energy, it’s about making a fortune from sustainable methods of energy. In this episode, Caleb and Greg discuss the story of DC Solar, a manufacturer of mobile solar generators. SponsorsForwardly - https://ohmyfraud.promo/forwardlyTabs - https://ohmyfraud.promo/tabsPractice Protect - https://ohmyfraud.promo/protect (00:00) - Introduction to the Unlikely Innovator (01:00) - Listener Reviews and Reactions (02:16) - Jeff Karpoff's Early Life and Struggles (09:19) - The Birth of DC Solar (12:27) - The Solar Eclipse Generator (13:36) - Hollywood's Interest and Initial Success (25:21) - Cracks in the Business Model (29:30) - The Ponzi Scheme Unveiled (30:58) - Jeff Karpoff's Extravagant Lifestyle (32:47) - NASCAR Sponsorship and DC Solar's Rise (35:18) - The IRS and Investor Scrutiny (36:29) - Bogus Reports and Fake Leases (38:18) - Massive Deals and Manufacturing Issues (39:49) - Fraudulent Practices Unveiled (53:02) - The Whistleblower and Legal Consequences (56:57) - The Aftermath and Loose Ends (58:30) - Lessons Learned and Final Thoughts HOW TO EARN FREE CPEIn less than 10 minutes, you can earn 1 hour of NASBA-approved accounting CPE after listening to this episode. Download our mobile app, sign up, and look for the Oh My Fraud channel. Register for the course, complete a short quiz, and get your CPE certificate. Download the app: Apple: https://apps.apple.com/us/app/earmark-cpe/id1562599728Android: https://play.google.com/store/apps/details?id=com.earmarkcpe.app Questions? Need help? Email support@earmarkcpe.com.CONNECT WITH THE HOSTS Greg Kyte, CPATwitter: https://twitter.com/gregkyteLinkedIn: https://www.linkedin.com/in/gregkyte/ Caleb NewquistTwitter: https://twitter.com/cnewquistLinkedIn: https://www.linkedin.com/in/calebnewquist/ Email us at ohmyfraud@earmarkcpe.com Sources: The Billion-Dollar Ponzi Scheme That Hooked Warren Buffett and the U.S. Treasury [The Atlantic]Massive $1 billion solar power ponzi scheme results in the largest single-owner car collection ever auctioned by the U.S. Marshals Service — including Burt Reynolds’ Trans Am [AP]Obama Administration Announces Columbus, OH Winner of the $40 Million Smart City Challenge to Pioneer the Future of Transportation [WH]Federal agents raid home, business of Martinez resident [Martinez News-Gazette]DC Solar companies file Chapter 11 bankruptcy, Carpoffs leave leadership roles [Martinez News-Gazette]DC Solar files Chapter 11 bankruptcy, court papers show multi-million dollar debt [Martinez News-Gazette]Two plead guilty to participation in a Ponzi scheme involving $2.5 billion in transactions and $1 billion in loss [DOJ]Third Conspirator Pleads Guilty to Participation in a Ponzi Scheme Involving $2.5B in Transactions and $1B in Loss [DOJ]Fourth Conspirator Pleads Guilty to Participation in a Ponzi Scheme Involving $2.5B in Transactions and $1B in Loss [DOJ]Top Executives Plead Guilty to Participating in a Billion Dollar Ponzi Scheme—the Biggest Criminal Fraud Scheme in the History of the Eastern District of California [DOJ]Seventh Conspirator Pleads Guilty to Participation in the DC Solar Ponzi Scheme Involving $2.5B in Transactions and Nearly $1B in Loss [DOJ]DC Solar Owner Sentenced to 30 Years in Prison for Billion Dollar Ponzi Scheme [DOJ]DC Solar Owner Sentenced to Over 11 Years in Prison for Billion Dollar Ponzi Scheme [DOJ]Pleasant Hill man sentenced to 6.5 years in prison for billion dollar DC Solar Ponzi scheme [IRS]Vacaville Man Sentenced to 8 Years in Prison for Billion Dollar DC Solar Ponzi Scheme [DOJ]​​Nixon Peabody Gets OK For Deal With DC Solar Investors [Law360]Berkshire Takes Tax Hit as Victim of ‘Ponzi-Type’ Solar Scheme [Bloomberg]Martinez Clippers [Wikipedia] City ends Clippers license agreement [Martinez News-Gazette]Carpoff’s seized auto collection headed to auction [Martinez News-Gazette]Nearly 150 Collector Cars Seized in an FBI

    1 ч. 8 мин.
  6. Airbusted

    9 ОКТ.

    Airbusted

    If you’re one of those cynical people who assumes that multinational corporations are deeply corrupt and only concerned with achieving global domination no matter the cost, then this episode is for you. Caleb and Greg discuss a case of international bribery, the likes of which the world had never seen. SponsorsTabs - https://ohmyfraud.promo/tabsForwardly - https://ohmyfraud.promo/forwardlyPractice Protect - https://ohmyfraud.promo/protect (00:00) - Welcome to Oh My Fraud (02:34) - Airbus and the Watergate Connection (11:02) - The Birth of Airbus and Its Rise (13:51) - Airbus Self-Reports Bribery Scandal (18:24) - The Mechanics of Airbus Bribery (20:22) - Deferred Prosecution and Bribery ROI (22:38) - Airbus Bribery Scandals Unveiled (25:59) - Airbus' Self-Reporting and Consequences (27:36) - The Global Investigation and Fines (31:27) - Bribery vs. Marketing: A Blurred Line (41:49) - The Largest Bribery Case in History (42:49) - Closing Thoughts and Where to Find Us HOW TO EARN FREE CPEIn less than 10 minutes, you can earn 1 hour of NASBA-approved accounting CPE after listening to this episode. Download our mobile app, sign up, and look for the Oh My Fraud channel. Register for the course, complete a short quiz, and get your CPE certificate. Download the app: Apple: https://apps.apple.com/us/app/earmark-cpe/id1562599728Android: https://play.google.com/store/apps/details?id=com.earmarkcpe.app Questions? Need help? Email support@earmarkcpe.com.CONNECT WITH THE HOSTS Greg Kyte, CPATwitter: https://twitter.com/gregkyteLinkedIn: https://www.linkedin.com/in/gregkyte/ Caleb NewquistTwitter: https://twitter.com/cnewquistLinkedIn: https://www.linkedin.com/in/calebnewquist/ Email us at ohmyfraud@earmarkcpe.com Sources: How the Foreign Corrupt Practices Act Came to Be — Corporate Compliance Insights Early days (1967) — Airbus History of Airbus S.A.S. — Britannica Airbus to pay record £3bn in fines for 'endemic' corruption — The GuardianAirbus to Pay $4 Billion to Settle Corruption Inquiry — NYT Airbus to pay SFO €1bn in corruption settlement — BBCAirbus enters into a coordinated resolution of foreign bribery investigation with US UK and French authorities for a total of 36 billion - Mondaq Airbus Agrees to Pay over $3.9 Billion in Global Penalties to Resolve Foreign Bribery and ITAR Case — DOJ Four Years and Almost $4 Billion: Airbus Corruption Investigations End with Sky-High Fine — Ropes & Gray LLC

    45 мин.
  7. Meet the Fraud Investigator: Kelly Paxton

    25 СЕНТ.

    Meet the Fraud Investigator: Kelly Paxton

    Caleb and Greg welcome Kelly Paxton, a former fraud investigator who has worked at both the federal and local level to talk about her career and one of her favorite red collar crime stories. SponsorsSafeSend - https://ohmyfraud.promo/safesendMakersHub - https://ohmyfraud.promo/makershubinterVal - https://ohmyfraud.promo/interval (00:00) - Welcome to Oh My Fraud Podcast (03:47) - Kelly Paxton's Background and Career (06:52) - Kelly's Experience with U.S. Customs (12:18) - Pink Collar Crime and Gender Dynamics (21:42) - Podcasting Journey and Fraudish (23:06) - Favorite Fraud Cases: Lori Eisenberg (35:04) - The Benadryl Plot Unfolds (39:37) - Embezzlement and Lifestyle Creep (54:44) - Sentencing Discrepancies and Legal Insights (01:01:26) - Final Thoughts Questions? Need help? Email support@earmarkcpe.com.Buy Kelly's Book!https://www.amazon.com/Embezzlement-Detect-Prevent-Investigate-Pink-Collar/dp/B08QBYKJR1 CONNECT WITH KELLYhttps://kellypaxton.comLinkedIn: https://www.linkedin.com/in/kellypaxtonX: https://x.com/pdxcfe CONNECT WITH THE HOSTS Greg Kyte, CPAX: https://twitter.com/gregkyteLinkedIn: https://www.linkedin.com/in/gregkyte/ Caleb NewquistX: https://twitter.com/cnewquistLinkedIn: https://www.linkedin.com/in/calebnewquist/ Sign up to earn FREE CPE https://www.earmark.app In less than 10 minutes, you can earn 1 hour of NASBA-approved accounting CPE after listening to this episode. Download the app: Apple: https://apps.apple.com/us/app/earmark-cpe/id1562599728Android: https://play.google.com/store/apps/details?id=com.earmarkcpe.app Email us at ohmyfraud@earmarkcpe.com

    1 ч. 6 мин.
  8. For Whom the Fraud Tolls | Bell, California

    11 СЕНТ.

    For Whom the Fraud Tolls | Bell, California

    Caleb and Greg discuss the case of a small California city tainted by big corruption. SponsorsSafeSend - https://ohmyfraud.promo/safesendThe Small Business Research Institute - https://ohmyfraud.promo/ceanowinterVal - https://ohmyfraud.promo/interval (00:00) - Introduction to Bell, California (01:38) - Discussing Salaries in the Accounting Profession (07:02) - The Rise of Robert Rizzo (13:22) - Rizzo's Cost-Cutting Measures (21:50) - Rizzo's Controversial Salary Increases (28:11) - Investigations and Comparisons (33:59) - Controversial Salaries Defended (35:56) - Community Outrage and Resignations (36:26) - Legal Actions and Arrests (38:39) - Unauthorized Loans and Misappropriations (44:51) - Absentee Ballots and Voter Fraud (50:13) - Trials and Pleas (01:00:17) - Lessons learned (01:07:44) - Fraud Discovery and Media's Role HOW TO EARN FREE CPEIn less than 10 minutes, you can earn 1 hour of NASBA-approved accounting CPE after listening to this episode. Download our mobile app, sign up, and look for the Oh My Fraud channel. Register for the course, complete a short quiz, and get your CPE certificate. Download the app: Apple: https://apps.apple.com/us/app/earmark-cpe/id1562599728Android: https://play.google.com/store/apps/details?id=com.earmarkcpe.app Questions? Need help? Email support@earmarkcpe.com.CONNECT WITH THE HOSTS Greg Kyte, CPATwitter: https://twitter.com/gregkyteLinkedIn: https://www.linkedin.com/in/gregkyte/ Caleb NewquistTwitter: https://twitter.com/cnewquistLinkedIn: https://www.linkedin.com/in/calebnewquist/ Email us at ohmyfraud@earmarkcpe.com Sources: Bell, California [Wikipedia]City of Bell scandal [Wikipedia]Bell (city), California [US Census Bureau]BELL : City OKs Rizzo as Administrative Head [LAT]In Maywood, a quiet changing of the guard [LAT]Is a city manager worth $800,000? [LAT]10 YEARS AFTER THE BELL SCANDAL ARE WE MORE ETHICAL? [League of California Cities]D.A. investigating why Bell council members get nearly $100,000 a year for a part-time job [LAT]Bell council used little-noticed ballot measure to skirt state salary limits [LAT]Californians Protest City Manager’s $800,000 Salary [Bloomberg]Bell leaders hauled off in cuffs [LAT]California’s Bell Used as ‘Cash Drawer,’ Chiang Says [Bloomberg]How Bell hit bottom [LAT]California city manager's pension could top $30 million [Reuters]Bell officials won't receive massive pensions [ABC7]​​Differing views of CA official: Crook or victim? [AP]Bell corruption trial: Mixed verdicts, 1 ex-councilman acquitted [LAT]Bell corruption verdicts, charges [LAT]Photos: Arrests in Bell [LAT]Five Former Bell Officials Accept Plea Deal In Corruption Case [CBSLA]Robert Rizzo blames assistant for Bell corruption, gets prison [LAT]In Spaccia defense, a simple premise: Her high pay wasn’t a crime [LAT]Former Chief Administrative Officer For City Of Bell Agrees To Plead Guilty To Conspiracy And Tax Charges In Plot To Avoid Income Taxes [DOJ]Bell corruption case ends, last defendant gets a year in jail [LAT]Former Chief Administrative Officer For City Of Bell Sentenced To Federal Prison For Cheating IRS To Avoid Taxes On Corrupt Activities [DOJ]Bell must give up $2.9 million in illegal property taxes [LAT]California Board of Accountancy Update Fall 2012 [CBA]

    1 ч. 9 мин.
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"Oh My Fraud" is an irreverent podcast from CPA/comedian Greg Kyte and blogger/former CPA Caleb Newquist. The two come together to unpack their favorite frauds and explore the circumstances, psychology, and interpersonal dynamics involved. They also fully indulge in victim-blaming the defrauded widows, orphans, infirm and feeble-minded—because who can resist? If you fancy yourself a trusted advisor—or prefer your true crime with spreadsheets instead of corpses—listen to this show to learn what to watch out for to keep your clients, your firm, and even yourself safe.

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