Re-birth - 9. Chapter 9

Scott and I started going through the files to find which issues we could address immediately and which would take more time. I knew we would have to physically inspect each one to evaluate what repairs were needed, what renovations we wanted, and when we could do them. I knew I would need to find a good remodeling contractor and made a note to call the twins’ father to see if he was interested. We had been going over all the files for just over two hours; Scott was telling me the ins and outs of payroll and taxes when James called for us to come downstairs. Assuming he wanted to speak about the business, we gathered the files and headed down, never thinking to put on clothes.

I regretted that when we turned the corner into James’ office to find Mike sitting in one of the chairs that faced the desk; they both stood when we entered. I blushed and quickly used files to cover myself, then noticed that Mike didn’t seem concerned, and Scott had made no effort to cover up. I assumed this meant that Mike’s familiarity with James and his family meant that he knew of their lifestyle and had no qualms about nudity. It still took me a minute to relax.

“Sorry for the shock, Greg, but Mike’s used to us,” James said with a very slight grin. I know he set me up for this.

I hid my embarrassment and reached out to shake Mike’s hand, saying, “I assume you’re here about the properties?”

“I am, Greg. Your dad and I agreed that he would text me after speaking to you. I called James when I received that text, and he suggested I come over this evening to get the ball rolling.”

I nodded, then turned to James, “I suppose that I should tell you my decision before we proceed, James. I will accept your offer, with several stipulations to be named as we discuss this. If we can not come to terms on these issues, I will have to respectfully decline.”

James raised his eyebrows at this but waited for me to continue. I turned to Mike and said, “As my status as an emancipated minor is precipitated primarily by the business, I suggest we discuss that once James and I come to an agreement.”

Mike nodded, so I said, “Charlie recommended that I either form an LLC or an S-Corp to protect my current and future personal assets. I agree with this, and I believe, for several reasons, that an S-Corp is the way to go.”

James asked, “If I may interrupt, why did you say Charlie and not Dad?”

“Fair question, James. Dad said to keep business and personal relationships separate; by calling him Charlie, I’m specifying that his advice is that of a professional that I respect and not just that of my father. I plan on contracting with his new firm either to do occasional audits or to handle the regular accounting needs. I haven’t decided yet. Either way, he will be Charlie when it has to do with business to help me keep the two separated. In that same spirit, Scott will call you James in the same environment unless you object?”

James nodded as he said, “I do not. In fact, I agree completely with your logic. At the risk of taking you off track, why did you choose an S-Corp?”

“Actually, you’re keeping me on track by asking that. We chose to be an S-Corp so we could rely on the advice of a board of directors. One of my stipulations is that you, James, serve on that board as chairman until such time that the board feels I am ready to take that seat, with a minimum term of five years. That will allow Scott and me to finish high school and get a four-year degree. At that time, we can discuss our future plans and evaluate our personal plans and how they affect things in relation to the business. The other seats on the board will be filled by myself, Scott, Charlie, Mike, and David Jackson. I believe you know him, Mike?”

“I do, Greg, and considering his experience in construction, I believe he would be a good choice. You named six people; I would suggest you either add one more seat to the board or state that the chair only votes in case of a tie.”

I thought for a moment, then said, “I would prefer James to have a vote, so I’m open to suggestions to fill the seventh seat. Of course, we would need to find out if David will serve; if not, we’ll need two names.” James and Mike were nodding, so I went on, “James, I can not accept this as a gift. I also prefer round numbers, so I am asking that you provide GSF a loan of seven million dollars at whatever interest rate you choose.”

James looked at me as he considered this, then said, “I’m assuming that GSF is for Scott and Greg Fowler?” I nodded. “Well, I think you two can come up with something a bit more fitting, but for now, let’s use that. I’m willing to loan GSF seven million only if you’ll agree to my terms on the loan.”

I had an idea he was going to do this, but I wasn’t going to argue about it, so I said, “Name them.”

“The loan will be at zero percent interest with the first payment due five years from the date of the loan.”

I shook my head and said, “Three years, maximum.”

He grinned, reaching out his hand for me to shake. When I took it, he said, “I almost said ten.”

Everyone laughed when I said, “If you had, my counter would have been one.”

The others went silent, and I almost fell over when he replied, “I meant ten million.”

I glanced at Scott and saw his slight nod, so I said, “You agree to five years, I’ll agree to the ten.”

“Done. You’ll have the money the day you register with the state.”

I turned to Mike and asked, “Will there be any conflict of interest if you are on the board and serving as corporate council while also being the personal attorney for Charlie, James, Scott, and me?”

Mike considered this, then replied, “Before I answer, who will be shareholders of GSF?”

We had discussed this already, so I replied, “Scott and I will own one hundred percent of the stock jointly if that is allowed; if not, we each will own half.”

“You know both of those could create an impasse if you each fall on opposite sides of an issue?” James asked.

Before I could reply, Mike said, “I don’t need to know how it’s divided right now, just that you and Scott are the only shareholders. Once we start putting details down on paper, I will assign an associate to represent each of you, and I will represent James. This is only during the negotiations; once that is completed, I can bring in an associate anytime there is a conflict. We will also need to consider if you incorporate in West Virginia or Maryland; either way, we’ll have to file with the other state. Charlie’s input will be needed on this issue.”

James said, “I am going to go get a drink; what does everyone want?”

“I had wine with lunch and here earlier, so I’d like a soft drink, please,” I said.

Everyone else said what they would like, and before he left the room, James said, “Sit at my desk, Greg; you’re running this meeting. We’ll share my office until you can get something set up.”

When James returned, I was still trying to get comfortable at his desk. The chair was fine. My issue was internal; I didn’t feel like I belonged behind there while James and Mike faced me across the large, dark mahogany desk. As everyone else settled into their seats, the look on Scott’s face told me what was coming. The issue that had started our conversation about payroll and taxes was my pay.

I looked at Scott and nodded, “Go ahead, speak your mind.”

“Earlier, Greg and I had a disagreement, and we need your input to settle it. I say that GSF needs to pay Greg a salary that is comparable to the presidents of other, similar companies, while he feels he doesn’t need to do that. He wants to leave that money in the company for other expenses.”

Mike and James turned to me, waiting for my response. I said, “Until we do the renovations and repairs, and cover other expenses, I don’t feel right accepting any pay. I haven’t done anything.”

They glanced at each other, and Mike nodded for James to speak first. “While I can see your arguments, Greg, I have to side with Scott on this one. In deference to your views, I propose a compromise of sorts. For the first year, you accept a salary of, say, twenty-four thousand, with a bonus based on a percentage of profits. At that time, we will revisit the issue. I know you understand that company money is not your money, so I won’t discuss commingling, but you need to read up on it and be very aware of it. I’m sure Scott explained the tax reasons for taking a salary rather than just taking your income from profits. Twenty-four will give you enough to pay your personal expenses and have some spending money, as well as allow you to quit your current job, and yes, you need to do that. Put in your notice tomorrow.”

“I agree with James. A salary to cover your day-to-day expenses allows you to enjoy your life, and the bonus will have taxes and other deductions taken out, transferring the tax burden, which is the point. Scott is also correct that the IRS will look at your salary and compare it to the profits of the company, and if they feel the salary isn’t enough, they will tax all your profits as wages, which means they’ll want social security on all that money. That can be substantial.”

I looked at Scott and nodded, saying, “Except for the dollar figure, Scott said the same things. What you’ve said is a good compromise, and I can agree to it as long as Scott takes the same deal.”

Scott sighed and said, “Agreed, with one change. Greg only has one suit, and it’s not the best quality. I propose an advance on the bonus in the amount of five thousand, so he can at least get two good suits.”

I nodded and countered, “I’ll take the money, but I’m not spending that much on one suit. I’ll get three and spend the balance on shirts, ties, and shoes.”

That seemed to mollify Scott, and our conversation continued for another hour as we debated several other issues. James and Mike hesitated when I mentioned finding a place for my friends in the company. After listening to their concerns, which centered around the potential for causing personal grief if they didn’t work out, we decided there would be no special consideration given to actually creating a job for them, but they would have the first offer for something they were qualified for. When I suggested an offer of help with education tied to a contract for employment, they both said it was something to discuss with the entire board at our first official meeting.

Once we felt we had gone over everything to do with the business, Mike pulled out a folder and had me sign several different forms having to do with my petition requesting emancipated minor status due to needing the ability to manage my own affairs in regard to the business. With Dad supporting the petition, he felt there would be no problem having it granted. When I finished signing the last of these papers, Mike stood.

“I’ll file these in the morning when I file your Dad’s new will. I think we can get it on the docket next week; I know there’s an opening.” He said as he gathered his papers into his briefcase.

“New will?” I asked, concerned.

“Sorry, Greg, I thought you knew that’s why I was there last night. There are no real changes that you should worry about. He just had some additions he wanted to make to cover some contingencies. I hope you understand that I really can’t say anything more.”

I shook my head and replied, “Dad’s will is his business, Mike, but thank you for what you’ve shared. Considering the last few hours, I supposed it doesn’t matter what’s in it. I guess your mentioning it just caught me off guard.” I turned to James and asked, “I know you said I’m welcome here, but can Scott stay at my house tonight?”

Smiling, he said, “You know you don’t need to ask, but yes, he can. Before you go, there’s something of a personal nature I’d like to talk about. If you boys can spare another five minutes? Let me see Mike out, and I’ll be right back.”

Scott and I waited while James walked Mike to the door. When he returned, we were sitting in the chairs in front of his desk. He sat and said, “It’s none of my business, really, but I have a small collection of old cars, and I hate seeing you driving that beautiful car of yours for your daily use. You’re reducing its value by putting miles on it. I’ve said you’re the same as my son, so I don’t feel out of line suggesting that you park it and purchase something less collectible for your daily use.”

“Are you suggesting I should use money from the business? That would have to be approved by the board.”

James nodded as he said, “That’s one possibility, yes, and it would make sense. Either way, the combination of personal and business use would require you to keep track of its use. You should discuss it with Scott and decide which angle works best, but I’m sure we can get the board to agree. If you want to get a personal vehicle and use it for business, we can write it up as GSF loaning you the money for a car, with payments deducted from your pay. I just want to see you park that Buick while it’s still in original condition and not worn out.”

Scott and I talked about that as we went to his room to dress for going to my house. Scott’s arguments were centered entirely around the business aspects of expenses, and by the time we were walking through my front door, we were debating how much to spend and what type of vehicle to buy. Scott felt an SUV would fit my needs, while I thought a pickup truck was more appropriate. By the time we were undressing for bed, we were debating new versus slightly used. When we climbed into bed, we were focused on other issues, and the discussion of vehicles was tabled until morning.

For the second time, I woke with my arms around a sleeping Scott. As I hugged him tighter, I was reminded of last night’s activities by the dampness in the front of my underwear. Smiling to myself, I kissed his neck and felt him push back into me. This led to another round of making out, and after we had rubbed our bodies together until we both reached another messy finale, we got out of bed and took a quick shower before going on our run.

We were approaching the barn when Scott came to a sudden stop and looked around, saying, “We should buy this.”

I slowed, then stopped at his side, looking around confused. “You mean us or GSF?”

His reply of “Both” confused me even more.

I raised an eyebrow and said, “Explain.”

“First, you have to agree that we’re together forever and that there is no mine in our relationship. Everything we have is ours, right?”

I grabbed his arm and pulled him to me, wrapping my arms around him as I said, “Nope. One exception.” He looked concerned until I added, “You are mine!”

Laughing, he kissed me, then continued, “I have enough money to buy this farm. Then GSF develops it as a subdivision, paying for the water, sewer, and streets and even building houses to sell.”

“Isn’t that commingling?” I asked.

“No. If we used our money for GSF to buy it, it would be, but I’m talking about us buying it and hiring GSF to manage developing it. Whether we pay for the houses or GSF does, we’ll just have to see as we build each one.”

As I looked around, I could already see several houses in my mind. The more I looked, the more I could imagine: a street coming up there, a ranch-style house there, a larger two-story over there, and where the farmhouse stood, I simply imagined it rebuilt as it had looked when new. As we continued our run, we mentioned other locations and the style of houses we could picture on them. By the time we were lifting weights, I was very excited about the idea. As we showered, we talked about our plans for the day.

“I only work until one today. Would you hang around the mall until I’m off? After work, I’d like to hit Barton’s and pick out my suits. After that, we can go find a truck.”

“So you decided a truck is best?”

“I’m not locked into it, but if we’re going to develop that farm, it might come in handy if I can haul things. Do you still think an SUV is better?”

Scott thought about that while I washed his hair. After rinsing the shampoo out, he said, “You buy a truck, I’ll get an SUV.”

I laughed and said, “You need to pass your driver’s test first.”

That got me a slap on the butt before he grabbed the shampoo and started to wash my hair, saying, “I don’t know why you bother with shampoo; you keep your hair so short.”

“You don’t like it?” I asked as I rinsed it out.

He smirked as he ran his fingers through it and said, “I like how it feels when I rub it.” He dropped his hand, fingering the patch of hair in the middle of my chest, and said, “I like running my fingers through this, too.” Sliding his hand lower, he said, “ I like this hair too, but I really like my fingers on what’s below it.”

This led to another longer-than-necessary shower as we brought each other to another knee-buckling orgasm, finally rinsing off with the now-cold water. As we dried, Scott said he wanted to go get his license while I was at work and would have either his mom or dad drop him at the mall to meet me after work. With that decided, we dressed, and he headed home while I headed to work.

As soon as I clocked in at work, I went to find the manager. I told her that I had been offered an incredible opportunity and, while I enjoyed working here, I couldn’t pass it up. She said she was sorry to see me go, but she understood. She said that she would leave it to me to decide if I worked the standard two weeks or just the hours I was scheduled this week, asking me to give her my decision before she wrote next week’s schedule on Wednesday. I immediately replied that I would let her decide, noting that she might want me to train my replacement if she found them in time. She only thought for a moment before she asked me if she could increase this week’s hours to full-time, as she already had someone in mind.

“I’ve really enjoyed working here, and I’ll do my best to train whoever it is so they’ll enjoy it just as much. Thanks again for letting me work here this last year.”

“I’ve enjoyed having you here, Greg. I’m sure you’ll do well with whatever it is you’re moving on to. Please remember us if it doesn’t work out, I’d love to have you back. I’m going to go call the girl I have in mind and make sure she’s still looking. If she’s not, I won’t hold it against you if you just work out today’s hours and enjoy a few days before you start your new job.”

I tried to argue that I didn’t want to leave her short, but she said she had enough other employees who would be happy to pick up the hours, so I headed off to do my work while she picked up her phone to make a call. As I was clocking out, she called me over to say the girl she had wanted me to train had taken another job and, unless I really needed the hours, she had already given my shifts to others. I left the store for the last time with mixed emotions. On one hand, I was proud of the job I had done and the kind words she had said about me; on the other, I felt slightly hurt that I could be replaced so quickly and easily.

James and Scott were standing in front of the entrance to Barton’s, a locally owned fine menswear store. Scott and I bumped fists as I asked about his license. He explained that they accepted his Pennsylvania learner’s permit as equal to a level 1 license. He passed the driving test and was now the proud holder of a West Virginia level 2 driver’s license, which restricted his driving hours for the next year and passengers for the next six months. I knew all of this because I had upgraded my license to a Class E, full license, the week after my 17^th birthday. This news meant we had to exchange an even more enthusiastic fist bump, along with a few teasing words from me about how I still had to drive if we went out.

James coughed and asked, “If you two are done acting like teenagers, we have things to do.”

I smirked and gave Scott another high-five, then turned to James and said, “Now we’re finished, lead on, MacDuff.” I said, waving my hand toward the store.

James just shook his head and laughed as he turned to go in, saying, “It’s ‘lay on, MacDuff’, and I bet you know that.”

“Oh, I do, but I’m just a teenager,” I replied in a playfully sarcastic tone.

As we entered the store, we were greeted by a salesman I recognized from the last time I was here with Dad, “Nice to see you again, Mr. Fowler, and who are your friends?”

I was struggling to remember his name when another salesman walked up and asked, “Do you need any help, Bob?”

James gave me a lesson in graceful use of power when he said, “Nice to meet you, Bob. I’m James Warnick, and this is my son, Scott. You already know Greg, it seems. If you’ll forgive my graceless approach, we’re in a bit of a rush, so I would like both of you to assist us. I realize that you probably work on commission, and that would mean cutting into your income. I would like to propose my tipping one of you an amount equal to the commission on our purchases today. That way, you both profit, and we get out of here in time to tend to other business.”

Bob quickly replied, “I thank you for your candor, Mr. Warnick, but there’s no need. The system allows us to split commissions; this situation happens more often than you can imagine. Now, tell me what we’re looking for so Sam and I can ‘divide and conquer’, as it were.”

James quickly explained what he and Scott needed, then turned to me. When I nodded, he explained what I needed. I didn’t question anything he said, and we were soon trying on suit jackets to see what style we preferred. I relied on the advice of Sam, Bob, and James and ended up with two suits I never would have chosen for myself. While Scott and I were standing on the platform while Sam and Bob pinned the trouser legs for hemming, I asked James why I was only getting two suits.

“Scott told me your plans for the farm, and I decided you need some clothing that is a step or two down from a suit, somewhere between office casual and jeans. Rather than argue with you over budget, I thought it best we save on a suit and use that for the other outfits. You can, of course, increase your budget and get a third suit if you like.”

I thought about his words, then said, “No need to change the budget, but I will get that gray pinstripe. I’ll pay for the more casual clothes from my own savings.”

James nodded while Bob demonstrated his customer service skills by quickly retrieving the gray pants and asking me to put them on for measuring. While he was pinning the hem, I heard a text notification on my phone. Scott was finished, so he pulled it from the pocket of my jeans and handed it to me. After reading it, I asked, “Would it be possible to have at least one of my suits by Thursday?”

Sam went to look at their schedule and said, “I would expect all of these to be finished by Thursday evening, sir, but I can make a note so the tailor ensures you can pick up at least one. Do you have a preference?” Turning to James, he asked, “Is there a time requirement for any of yours, Mr. Warnick, or for the young, Mr. Warnick?”

After James said there was no rush on any of their clothes, I said, “I’d prefer this one,” indicating the gray pinstripe, “but please don’t go out of your way. I have a suit I can wear if need be.”

“Nonsense, Mr. Fowler, we’ll have this one ready by noon on Thursday. You have my word.”

After choosing several shirts and even more ties, I spent another hour picking out several more casual outfits for wearing on job sites. James and I disagreed on this a bit, as I felt jeans were fine in that environment, while James felt I needed something with a more business feel. I bought what he suggested while he paid for my other clothes. I noticed him discreetly handing each of the salesmen two crisp hundred-dollar bills.

We left Barton’s and headed to the shoe store, two doors down. After an hour of trying on dozens of shoes, I left with three pairs of oxfords and a pair of hiking boots that would look good enough with dress pants on a job site. Scott went with James so he could drive, and I headed to my car. As I was climbing in, it hit me: I had just spent more on clothes than I had on buying my car.