How many cases like mine have you handled? 2023 UC Regents, UC Berkeley School of Law, All Rights Reserved. He has more than 25 years of experience in business bankruptcy Chapter 11, out-of-court workouts, restructuring law and representing fiduciaries. Institute of Supply Management, December 9, 2020, "You're in Default: Now What?" Avoiding Litigation: Is Your Website Accessible to Visually, Hearing Impaired? Steve is a member of the American, New York State and Monroe County Bar Associations, and former member of the Business Law Council for the Monroe County Bar Association. Etkind pleaded guilty before United States District Judge John G. Koeltl. The office address is 1211 Geneva, SWITZERLAND. He also allegedly made false and misleading statements to the IRS during an audit of the phony charity. Practices Bankruptcy and debt, Debt collection. 2438 Henslowe Dr Potomac, MD 20854 - 6178. Professor Solomon has been an expert witness in litigation involving numerous high-profile transactions and disputes, including In re WeWork Litigation, C.A. The State Bar relies on attorneys to maintain accurate and updated website listings 2438 Henslowe Dr Potomac, MD 20854 - 6178. You are leaving the State Bar of California website and are being directed to Can be confirmed and flagged as a verified client by law firms. Steven Allen Solomon is one of the more than one million lawyers in United States.. Before choosing Mr. Steven Allen Solomon as . 1-877-LAW-HELP (1-877-529-4357). https://hathawaylawfirm.com/. By law, justices may earn outside income from a limited number of sources: book advances and royalties, investments, and . e info@merzbachlaw.com To access the site, click Go Now or disable your browsers popup blocker. I would recommend this law firm to friends and family: Stay up-to-date with how the law affects your life. Some lawyers publish comparative information regarding the services that they provide which may be subject to specific comparative communications restrictions. GrayRobinson and GlassRatner Joint Webinar, May 21, 2020, "Distressed M&A Panel," Turnaround Management Association Florida Chapter, The Bankers Club, Miami, Florida, September 2011, "Re-Thinking Development and Investment Opportunities," ULI Panel - 8th Annual Treasure Coast Program: Different Times, New Approaches, November 2009, "Buying Condos in Bulk: You May Be Getting More Than You Bargained For," AIRA's 25th Annual Bankruptcy and Restructuring Conference, June 2009, "Bankruptcy v. Limited Insurance Proceeds," MC Consultants Construction Defect and Construction Law Conference, May 2009, Bankruptcy Bar Association for the Southern District of Florida, Member, Miami Lighthouse for the Blind and Visually Impaired. Randall F Kaiden. Do not reveal personal information or details about your case. At least three reviews and a score of 4.0 or higher. The New Miami Lighthouse Learning Center, Inc. Board of Directors, Executive Committee, 2020 - present, B.S., University of Florida, accounting, 1988, United States District Court for the Southern, Middle and Northern Districts of Florida, United States District Court for the Eastern District of Wisconsin. Practices Lemon law, Debt collection, Credit card fraud. New York Attorney Allegedly Did Not Report More Than $3 Million He Embezzled From Deceased Clients Estate, in "Colorado , Connecticut , Financial News , Florida , Illinois , Maryland , Massachusetts , MFI-Miami Blog , Michigan , Mortgage News , New Jersey , New Mexico , New York , Pennsylvania , Virginia , Washington , Washington DC , Wisconsin", in "Colorado , Connecticut , Detroit Stuff , Financial News , Florida , Illinois , Maryland , Massachusetts , MFI-Miami Blog , Michigan , Mortgage Fraud News , Mortgage News , New Jersey , New Mexico , New York , Pennsylvania , Virginia , Washington , Washington DC , Wisconsin", Your email address will not be published. This website contains attorney advertising. View attorney's profile for reviews, office locations, and contact information. Can be reported and subjected to removal if they violate FindLaw.com's Terms of Service. Professor Solomon is one of the nations most well known authorities on corporate law. How often do you settle cases out of court? Steven Y. Solomon Principal essolomon@merzbachlaw.com p585.278.9353 f585.454.3044 Download vCard Steven Y. Solomon, a principal with the firm, concentrates his practice in transactional business law and general business counseling, with special emphasis on startup company and merger and acquisition transactions. p 585.278.9353 Solomon Law Firm. No. Martindale-Hubbell provides the office's address, phone number, website, and hours. degree from American University, Washington College of Law and his B.A. Steven E. Solomon, Member Attorney Immigration, Divorce, Child Custody, Criminal Defense, Drug Crimes, Wills and Probate, Automobile Accidents Phone:843-455-6379 Address: 21st Avenue Professional Center, 1551 21st Avenue North, Suite 7, Myrtle Beach, SC 29577-7495 Profile Lawyers Nearby Customer Reviews Ohio Savings Plaza f 585.454.3044. Steven Yale Solomon Intellectual property Attorney Rochester, NY Licensed for 25 years Claim Profile. 333 SE 2nd Avenue The information provided on this site is not legal advice, does not constitute a lawyer referral service, and no attorney-client or confidential relationship is or should be formed by the use of this site. New York Attorney Steven Etkind used the embezzled funds to purchase a 6,300-square-foot home in the Hamptons and titled it in a nominee name. Approved Attorney For: Attorneys Title Insurance Fund, Inc. 21st Avenue Professional Center, 1551 21st Avenue North, Suite 7, Immigration, Divorce, Child Custody, Criminal Defense, Drug Crimes, Wills and Probate, Automobile Accidents. No representation is made that the quality of legal services to be performed is greater than the quality of legal services performed by other lawyers. 8900 Reisterstown Road Pikesville, MD STEVEN SOLOMON OBITUARY Steve Solomon, formerly of Baltimore, Maryland, passed away on Saturday, September 3rd, 2022 at the age of 79. 2023 GrayRobinson, P.A. 3:17-cv-00209 (D.N.J. Practices Intellectual property, Securities offerings, Business. We've encountered an error while submitting your client review. Suite 3200 When viewing a listing, consider the state advertising restrictions to which lawyers and law firms must adhere, as well as our FindLaw.com Legal Directory disclaimer. New York Attorney Steven Etkind Pleads Guilty To Tax Fraud For Stealing From Deceased Clients Estate. Credentials Position Lawyer Admission Details 1983, New Jersey 1986, Pennsylvania Not admitted in NJ Law School Attended Villanova University Class of 1986 J.D. 1:17-cv-05495-MKB-ST (Eastern District of New York); and AB Stable VIII LLC v. MAPS Hotels and Resorts One LLC, et al. Persecution of Online Expression in the Gulf and Neighboring Countries, Samuelson Law, Technology & Public Policy Clinic, The Brian M. Sax Prize for Excellence in Clinical Advocacy, Student-Initiated Legal Services Projects (SLPS), Current Student-Initiated Legal Services Projects, La Alianza Workers and Tenants Rights Clinic, Palestine Advocacy Legal Assistance Project, Political and Election Empowerment Project, Inactive Student-Initiated Legal Services Projects, Berkeley Students in Support of Arts and Innovation, Local Economies and Entrepreneurship Project, Berkeley Law Alternative Service Trips (BLAST), Current Berkeley Law Alternative Service Trips (BLAST), Inactive Berkeley Law Alternative Service Trips, Call for Necessary Engagement in Community & Timely Response (CNECT), Hub for Equity in Administrative Representation, Racial Justice Legal Research Bank Project, Berkeley Immigration Group SLP Supervising Attorneys, Legal Research, Analysis, and Writing Program, Halloum Negotiations Competition (Spring), Alternative Dispute Resolution (ADR) Team, Public Interest/Public Sector Employer Events & Resources, Using Interview Programs to Land Your 1L Summer Job, Post-Graduate Public Interest Fellowships, Summer Funding for PI/PS Internships & Judicial Externships, Berkeley Law Bridge and Public Interest Fellowships, State & Local Government Careers (incl. Miami Gain an understanding of his or her historical disciplinary record, if any. or policies of external websites or for those of subsequent links. Among others, he has represented debtors, creditor committees, boards of directors, lenders, trustees, receivers and purchasers of assets out of bankruptcy or other insolvency proceedings on a national basis. Solomon Law & Consulting P.L.L.C. Merzbach & Solomon P.C. He prepares and prosecutes patent applications in the chemical, biochemical and mechanical arts. Find New York attorney Steven Solomon in their office. . We are business lawyers with an uncommon amount of business sense. Stanford R. Solomon, P.A. ); North American Soccer League, LLC v. United States Soccer Federation, Inc., C.A. His research focuses on the intersection of law and finance with a particular focus on corporate law and governance, mergers and acquisitions, disclosure practices and procedures and capital markets. Steven has represented various constituents in bankruptcy cases, receiverships, assignments for the benefit of creditors and out-of-court workout matters. FindLaw.com is doing its part in combating fake reviews. Address. Prior results do not guarantee a similar outcome. Etkind and his partner made donations from the trusts to legitimate Jewish charitable organizations. How many cases like mine have you handled? 5.0 1 Review Member at Fluhr & Moore, LLC Claim Profile Is this your profile? 1973, South Carolina; 1973, U.S. District Court, District of South Carolina; University of South Carolina, Class of 1970, B.S., Economics, B.A., History. All Rights Reserved. Prior to joining Pearne & Gordon, Steve was a chemical engineer at a small R&D firm performing chemical-separations research. View Steve Solomon's profile on LinkedIn, the world's largest professional community. The funds were for the sole purpose of donating to charities including those assisting Jewish sponsored organizations. April 30, 2023 Updated 11:30 a.m. He also regularly counsels clients concerning branding issues and the selection and adoption of trademarks, including the registration and assertion of both domestic and global trademark portfolios. f 585.454.3044. Browse Our Site TermsPrivacyDisclaimerCookiesDo Not Sell My Information, Begin typing to search, use arrow keys to navigate, use enter to select. CPA and New York Attorney Steven M. Etkind pleaded guilty today to conspiracy to tax evasion after embezzling millions of dollars from a deceased clients estate. He received a Bachelors Degree from the University of Pennsylvania, cum laude. Steven Feder is among the finest attorneys I've ever worked with, and I've worked with many. The registration number with NYS Office of Court Administration (OCA) is #2238046. ", "Case Analysis: Ponzi Scheme Did Not Preclude 'Ordinary Course' Defense,", "Case Analysis: Plan May Not Release Claims Against Non-Debtor Officers and Directors,", "Case Analysis: Trustee May Avoid, as Fraudulent, Irrevocable, Pre-petition Election to Carry-Forward New Operating Losses Pursuant to Bankruptcy Code 548 and Recover Tax Refund for Estate,", "Supplier Bankruptcy: The Ultimate Disruption?" (661) 306-2764 Message. The estate also named Etkind as co-trustee of these trusts. This firms lawyers do not have peer reviews. View Phone # Contact Reviews About Location Communication Quality of Service Business Law by anonymous for attorney | Hired Attorney March 20, 2020 He was also the head of tax, trusts, and estates group for Sadis & Goldberg in Manhattan and a Certified Public Accountant. Steven E. Solomon Attorney at Law has a law office located in Myrtle Beach, SC. How would you rate your overall experience with this lawyer? The client named Etkind as the co-executor of his $35 million estate. ET. was formed on May 1, 1990 to provide the highest quality legal services to companies and individuals throughout the State of Florida and around the United States of America. University of South Carolina School of Law, Class of 1973, J.D. Website: in Chemical Engineering, 1998, U.S. District Court, Northern District of Ohio. Award recipients stand out from their peers with a platinum, gold or silver icon. 1600 Bausch & Lomb Place. Your client review was submitted successfully! Ch. Students, Financial Aid Checklist & Timeline For Entering Students, Financial Aid Checklist & Timeline For Continuing Students, Financial Aid Checklist & Timeline For Incoming Transfer Students, Financial Aid J.D. While being a member of The Florida Bar; Bankruptcy Bar Association for the Southern District of Florida; American Bankruptcy Institute., Steven J. Solomon is one of the more than one . By submitting this form you agree to receive email communications from FindLaw related to the management of your review. He also has written in trade journals such as The Atlantic, lectures, has testified before the U.S. Senate, and is frequently quoted in the national media on issues related to corporate law. Learn how your comment data is processed. rofessor Davidoff Solomon is one of the nation's most well-known authorities on corporate law. Alexander F. and May T. Morrison Professor of Law. Ensure the attorney is currently licensed to practice in your state. F 305.416.6887 Steven Solomon was selected to Super Lawyers for 2020 - 2023. One of the few Lawyers and Podiatrists providing legal assistance a law firm based in New York .

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How many cases like mine have you handled? 2023 UC Regents, UC Berkeley School of Law, All Rights Reserved. He has more than 25 years of experience in business bankruptcy Chapter 11, out-of-court workouts, restructuring law and representing fiduciaries. Institute of Supply Management, December 9, 2020, "You're in Default: Now What?" Avoiding Litigation: Is Your Website Accessible to Visually, Hearing Impaired? Steve is a member of the American, New York State and Monroe County Bar Associations, and former member of the Business Law Council for the Monroe County Bar Association. Etkind pleaded guilty before United States District Judge John G. Koeltl. The office address is 1211 Geneva, SWITZERLAND. He also allegedly made false and misleading statements to the IRS during an audit of the phony charity. Practices Bankruptcy and debt, Debt collection. 2438 Henslowe Dr Potomac, MD 20854 - 6178. Professor Solomon has been an expert witness in litigation involving numerous high-profile transactions and disputes, including In re WeWork Litigation, C.A. The State Bar relies on attorneys to maintain accurate and updated website listings 2438 Henslowe Dr Potomac, MD 20854 - 6178. You are leaving the State Bar of California website and are being directed to Can be confirmed and flagged as a verified client by law firms. Steven Allen Solomon is one of the more than one million lawyers in United States.. Before choosing Mr. Steven Allen Solomon as . 1-877-LAW-HELP (1-877-529-4357). https://hathawaylawfirm.com/. By law, justices may earn outside income from a limited number of sources: book advances and royalties, investments, and . e info@merzbachlaw.com To access the site, click Go Now or disable your browsers popup blocker. I would recommend this law firm to friends and family: Stay up-to-date with how the law affects your life. Some lawyers publish comparative information regarding the services that they provide which may be subject to specific comparative communications restrictions. GrayRobinson and GlassRatner Joint Webinar, May 21, 2020, "Distressed M&A Panel," Turnaround Management Association Florida Chapter, The Bankers Club, Miami, Florida, September 2011, "Re-Thinking Development and Investment Opportunities," ULI Panel - 8th Annual Treasure Coast Program: Different Times, New Approaches, November 2009, "Buying Condos in Bulk: You May Be Getting More Than You Bargained For," AIRA's 25th Annual Bankruptcy and Restructuring Conference, June 2009, "Bankruptcy v. Limited Insurance Proceeds," MC Consultants Construction Defect and Construction Law Conference, May 2009, Bankruptcy Bar Association for the Southern District of Florida, Member, Miami Lighthouse for the Blind and Visually Impaired. Randall F Kaiden. Do not reveal personal information or details about your case. At least three reviews and a score of 4.0 or higher. The New Miami Lighthouse Learning Center, Inc. Board of Directors, Executive Committee, 2020 - present, B.S., University of Florida, accounting, 1988, United States District Court for the Southern, Middle and Northern Districts of Florida, United States District Court for the Eastern District of Wisconsin. Practices Lemon law, Debt collection, Credit card fraud. New York Attorney Allegedly Did Not Report More Than $3 Million He Embezzled From Deceased Clients Estate, in "Colorado , Connecticut , Financial News , Florida , Illinois , Maryland , Massachusetts , MFI-Miami Blog , Michigan , Mortgage News , New Jersey , New Mexico , New York , Pennsylvania , Virginia , Washington , Washington DC , Wisconsin", in "Colorado , Connecticut , Detroit Stuff , Financial News , Florida , Illinois , Maryland , Massachusetts , MFI-Miami Blog , Michigan , Mortgage Fraud News , Mortgage News , New Jersey , New Mexico , New York , Pennsylvania , Virginia , Washington , Washington DC , Wisconsin", Your email address will not be published. This website contains attorney advertising. View attorney's profile for reviews, office locations, and contact information. Can be reported and subjected to removal if they violate FindLaw.com's Terms of Service. Professor Solomon is one of the nations most well known authorities on corporate law. How often do you settle cases out of court? Steven Y. Solomon Principal essolomon@merzbachlaw.com p585.278.9353 f585.454.3044 Download vCard Steven Y. Solomon, a principal with the firm, concentrates his practice in transactional business law and general business counseling, with special emphasis on startup company and merger and acquisition transactions. p 585.278.9353 Solomon Law Firm. No. Martindale-Hubbell provides the office's address, phone number, website, and hours. degree from American University, Washington College of Law and his B.A. Steven E. Solomon, Member Attorney Immigration, Divorce, Child Custody, Criminal Defense, Drug Crimes, Wills and Probate, Automobile Accidents Phone:843-455-6379 Address: 21st Avenue Professional Center, 1551 21st Avenue North, Suite 7, Myrtle Beach, SC 29577-7495 Profile Lawyers Nearby Customer Reviews Ohio Savings Plaza f 585.454.3044. Steven Yale Solomon Intellectual property Attorney Rochester, NY Licensed for 25 years Claim Profile. 333 SE 2nd Avenue The information provided on this site is not legal advice, does not constitute a lawyer referral service, and no attorney-client or confidential relationship is or should be formed by the use of this site. New York Attorney Steven Etkind used the embezzled funds to purchase a 6,300-square-foot home in the Hamptons and titled it in a nominee name. Approved Attorney For: Attorneys Title Insurance Fund, Inc. 21st Avenue Professional Center, 1551 21st Avenue North, Suite 7, Immigration, Divorce, Child Custody, Criminal Defense, Drug Crimes, Wills and Probate, Automobile Accidents. No representation is made that the quality of legal services to be performed is greater than the quality of legal services performed by other lawyers. 8900 Reisterstown Road Pikesville, MD STEVEN SOLOMON OBITUARY Steve Solomon, formerly of Baltimore, Maryland, passed away on Saturday, September 3rd, 2022 at the age of 79. 2023 GrayRobinson, P.A. 3:17-cv-00209 (D.N.J. Practices Intellectual property, Securities offerings, Business. We've encountered an error while submitting your client review. Suite 3200 When viewing a listing, consider the state advertising restrictions to which lawyers and law firms must adhere, as well as our FindLaw.com Legal Directory disclaimer. New York Attorney Steven Etkind Pleads Guilty To Tax Fraud For Stealing From Deceased Clients Estate. Credentials Position Lawyer Admission Details 1983, New Jersey 1986, Pennsylvania Not admitted in NJ Law School Attended Villanova University Class of 1986 J.D. 1:17-cv-05495-MKB-ST (Eastern District of New York); and AB Stable VIII LLC v. MAPS Hotels and Resorts One LLC, et al. Persecution of Online Expression in the Gulf and Neighboring Countries, Samuelson Law, Technology & Public Policy Clinic, The Brian M. Sax Prize for Excellence in Clinical Advocacy, Student-Initiated Legal Services Projects (SLPS), Current Student-Initiated Legal Services Projects, La Alianza Workers and Tenants Rights Clinic, Palestine Advocacy Legal Assistance Project, Political and Election Empowerment Project, Inactive Student-Initiated Legal Services Projects, Berkeley Students in Support of Arts and Innovation, Local Economies and Entrepreneurship Project, Berkeley Law Alternative Service Trips (BLAST), Current Berkeley Law Alternative Service Trips (BLAST), Inactive Berkeley Law Alternative Service Trips, Call for Necessary Engagement in Community & Timely Response (CNECT), Hub for Equity in Administrative Representation, Racial Justice Legal Research Bank Project, Berkeley Immigration Group SLP Supervising Attorneys, Legal Research, Analysis, and Writing Program, Halloum Negotiations Competition (Spring), Alternative Dispute Resolution (ADR) Team, Public Interest/Public Sector Employer Events & Resources, Using Interview Programs to Land Your 1L Summer Job, Post-Graduate Public Interest Fellowships, Summer Funding for PI/PS Internships & Judicial Externships, Berkeley Law Bridge and Public Interest Fellowships, State & Local Government Careers (incl. Miami Gain an understanding of his or her historical disciplinary record, if any. or policies of external websites or for those of subsequent links. Among others, he has represented debtors, creditor committees, boards of directors, lenders, trustees, receivers and purchasers of assets out of bankruptcy or other insolvency proceedings on a national basis. Solomon Law & Consulting P.L.L.C. Merzbach & Solomon P.C. He prepares and prosecutes patent applications in the chemical, biochemical and mechanical arts. Find New York attorney Steven Solomon in their office. . We are business lawyers with an uncommon amount of business sense. Stanford R. Solomon, P.A. ); North American Soccer League, LLC v. United States Soccer Federation, Inc., C.A. His research focuses on the intersection of law and finance with a particular focus on corporate law and governance, mergers and acquisitions, disclosure practices and procedures and capital markets. Steven has represented various constituents in bankruptcy cases, receiverships, assignments for the benefit of creditors and out-of-court workout matters. FindLaw.com is doing its part in combating fake reviews. Address. Prior results do not guarantee a similar outcome. Etkind and his partner made donations from the trusts to legitimate Jewish charitable organizations. How many cases like mine have you handled? 5.0 1 Review Member at Fluhr & Moore, LLC Claim Profile Is this your profile? 1973, South Carolina; 1973, U.S. District Court, District of South Carolina; University of South Carolina, Class of 1970, B.S., Economics, B.A., History. All Rights Reserved. Prior to joining Pearne & Gordon, Steve was a chemical engineer at a small R&D firm performing chemical-separations research. View Steve Solomon's profile on LinkedIn, the world's largest professional community. The funds were for the sole purpose of donating to charities including those assisting Jewish sponsored organizations. April 30, 2023 Updated 11:30 a.m. He also regularly counsels clients concerning branding issues and the selection and adoption of trademarks, including the registration and assertion of both domestic and global trademark portfolios. f 585.454.3044. Browse Our Site TermsPrivacyDisclaimerCookiesDo Not Sell My Information, Begin typing to search, use arrow keys to navigate, use enter to select. CPA and New York Attorney Steven M. Etkind pleaded guilty today to conspiracy to tax evasion after embezzling millions of dollars from a deceased clients estate. He received a Bachelors Degree from the University of Pennsylvania, cum laude. Steven Feder is among the finest attorneys I've ever worked with, and I've worked with many. The registration number with NYS Office of Court Administration (OCA) is #2238046. ", "Case Analysis: Ponzi Scheme Did Not Preclude 'Ordinary Course' Defense,", "Case Analysis: Plan May Not Release Claims Against Non-Debtor Officers and Directors,", "Case Analysis: Trustee May Avoid, as Fraudulent, Irrevocable, Pre-petition Election to Carry-Forward New Operating Losses Pursuant to Bankruptcy Code 548 and Recover Tax Refund for Estate,", "Supplier Bankruptcy: The Ultimate Disruption?" (661) 306-2764 Message. The estate also named Etkind as co-trustee of these trusts. This firms lawyers do not have peer reviews. View Phone # Contact Reviews About Location Communication Quality of Service Business Law by anonymous for attorney | Hired Attorney March 20, 2020 He was also the head of tax, trusts, and estates group for Sadis & Goldberg in Manhattan and a Certified Public Accountant. Steven E. Solomon Attorney at Law has a law office located in Myrtle Beach, SC. How would you rate your overall experience with this lawyer? The client named Etkind as the co-executor of his $35 million estate. ET. was formed on May 1, 1990 to provide the highest quality legal services to companies and individuals throughout the State of Florida and around the United States of America. University of South Carolina School of Law, Class of 1973, J.D. Website: in Chemical Engineering, 1998, U.S. District Court, Northern District of Ohio. Award recipients stand out from their peers with a platinum, gold or silver icon. 1600 Bausch & Lomb Place. Your client review was submitted successfully! Ch. Students, Financial Aid Checklist & Timeline For Entering Students, Financial Aid Checklist & Timeline For Continuing Students, Financial Aid Checklist & Timeline For Incoming Transfer Students, Financial Aid J.D. While being a member of The Florida Bar; Bankruptcy Bar Association for the Southern District of Florida; American Bankruptcy Institute., Steven J. Solomon is one of the more than one . By submitting this form you agree to receive email communications from FindLaw related to the management of your review. He also has written in trade journals such as The Atlantic, lectures, has testified before the U.S. Senate, and is frequently quoted in the national media on issues related to corporate law. Learn how your comment data is processed. rofessor Davidoff Solomon is one of the nation's most well-known authorities on corporate law. Alexander F. and May T. Morrison Professor of Law. Ensure the attorney is currently licensed to practice in your state. F 305.416.6887 Steven Solomon was selected to Super Lawyers for 2020 - 2023. One of the few Lawyers and Podiatrists providing legal assistance a law firm based in New York . Petechiae In Babies When To Worry, Articles S

Mother's Day

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Its Mother’s Day and it’s time for you to return all the love you that mother has showered you with all your life, really what would you do without mum?