Griffin F. O'Gara
Associate
Office: Indianapolis
gogara@kdlegal.com
p: 317-238-6221
f: 317-636-1507
Griffin F. O'Gara is an Associate in the firm's Employee Benefits and Executive Compensation Practice. Mr. O'Gara primarily devotes his practice to employee stock ownership plans (ESOPs), ESOP transactions, and employee benefit matters. He has experience working with companies, trustees and sellers on ESOPs related issues.
Before joining Krieg DeVault as an Associate, Mr. O'Gara was a Summer Associate with the firm. Prior to working in the legal profession, he worked for an automation systems manufacturer where he learned about open book management, the importance of employee engagement and was introduced to the concept of ESOPs.
Professional Associations
- Indiana Bar Association
Education
-
J.D., Indiana University Robert H. McKinney School of Law, Indianapolis, Indiana, 2024
Indiana Law Review - B.S. in Business Administration, University of Dayton, Dayton, Ohio, 2018
Bar & Court Admissions
- Indiana, 2024
Practices
Industries
Landscaping
Yoga
Chess
Firm News and Events
Krieg DeVault Adds Associates Thomas Abrams, Morgan Cleary, Marsha Jean-Baptiste, and Griffin O’Gara
October 9, 2024
Employee Benefits
IRS Extends Effective Date for Roth Treatment of Catch-Up Contributions to 2026
August 30, 2023
Firm News and Events
William W. Merten Joins Krieg DeVault’s ESOP and Employee Benefits & Executive Compensation Practices
September 22, 2022
Employee Benefits
Fenton D. Strickland Named Chair of Krieg DeVault’s Employee Benefits and Executive Compensation Practice
January 1, 2025
Business
Time Quickly Running Out: Important Reminders about the Corporate Transparency Act
November 5, 2024
Business
Corporate Veil Torn Apart? U.S. Supreme Court to Review Trademark Infringement Damages Case
August 1, 2024
Krieg DeVault Podcast Series
How Employee Benefits Law Impacts Every Workplace with Catherine “Katy” Stowers (Podcast)
May 30, 2024
Firm News and Events
Partner Sarah E. Jones Elected to Serve on the Board of Directors of the Association for Corporate Growth Indiana
May 24, 2024
Firm News and Events
Kendall A. Schnurpel Joins Krieg DeVault’s Business Practice; Will Focus on Tax Law
May 8, 2024
Business
Indiana Enacts Senate Enrolled Act 9 Requiring Notice of Certain Health Care Transactions
April 23, 2024
Employee Benefits
Plan Sponsors Take Note: New Litigation Brings Attention to Potential Fiduciary Risk for Group Health Plan Sponsors
March 26, 2024
Business
Corporate Transparency Act Held Unconstitutional: What This Means for Your Business
March 6, 2024
Firm News and Events
Krieg DeVault Announces 8 Attorneys as 2024 Indiana Super Lawyers; 9 as 2024 Indiana Rising Stars
February 28, 2024
Estate Planning & Personal Services
Putting the PURPOSE in a Trust: Using a Purpose Trust in a Business Succession Plan
February 27, 2024
Business
Impact of AI in the M & A Sector: Key Advantages, Challenges, and Considerations
February 23, 2024
Firm News and Events
Partner Sarah Jones Selected as a 2024 Finalist of Indy’s Best and Brightest
January 31, 2024
Firm News and Events
Partner George C. Lepeniotis Elected to Krieg DeVault’s Executive Committee
January 2, 2024
Firm News and Events
Long-time Partner Mike Williams Named Chair of Krieg DeVault’s Business Practice
January 2, 2024
Firm News and Events
Krieg DeVault Adds Associates Chloe Craft, Jacob O’Donnell, and Caleb Perez
October 11, 2023
Business
Tips for Negotiating Supply Agreement Terms and Conditions in an Uncertain World
September 27, 2023
Business
Is Your Business Ready? Preparing for and Complying with the Corporate Transparency Act
August 31, 2023
Employee Benefits
Secure Act 2.0 Allows Employers to Make Matching Contributions to Retirement Plans Based on Employees’ Student Loan Payments
August 17, 2023
Business
Three Minute Update: How Seller Financing Can Get a Deal across the Finish Line
July 18, 2023
Estate Planning & Personal Services
Chasing the “Worm” – Act Now to Use the Federal Gift/Estate Tax Exemption
June 8, 2023
Firm News and Events
Krieg DeVault Announces 10 Attorneys as 2023 Indiana Super Lawyers; 9 as 2023 Indiana Rising Stars
February 28, 2023
Firm News and Events
Known By the Successful Company We Keep® - Krieg DeVault Issues Annual Ad Showcasing Transactions from Many of Our Valued and Successful Clients
January 30, 2023
Real Estate
Three Minute Update - Positioning for the Future: Non-Profits and Real Estate
January 10, 2023
Employee Benefits
Fiduciary Alert: New ERISA Group Health Plan Service Provider Fee Disclosures Require Plan Sponsor Attention
January 4, 2023
Firm News and Events
Partner Brian M. Heaton Elected to Krieg DeVault’s Executive Committee
January 1, 2023
Firm News and Events
Krieg DeVault Announces 2023 Partner Promotions of Sarah E. Jones, Micah J. Nichols, and Ann Marie Woolwine
January 1, 2023
Firm News and Events
Amy L. VonDielingen Joins Krieg DeVault’s Business and Estate Planning Practices
November 28, 2022
Employee Benefits
Guidance on New RMD Rules in IRS Notice 2022-53; Final Regulations Forthcoming
November 16, 2022
Firm News and Events
Krieg DeVault Adds Associates Andrew N. Warner, Katelyn E. Doering, Alexus D. Lucas, and Michael J. Moser
November 1, 2022
Business
Three Minute Update - Positioning for the Future: Due Diligence Throughout the Process of a Deal
October 27, 2022
Estate Planning & Personal Services
Transferring Florida Real Estate - Tread with Caution
October 4, 2022
Firm News and Events
Deborah J. Daniels Named to IBJ Media’s Inaugural Indiana 250 List
July 21, 2022
Employee Benefits
IRS Announces Launch of Pre-Examination Compliance Program for Qualified Retirement Plans
June 28, 2022
Business
Three Minute Update - Doing a Deal: Practical Considerations Before the Sale of Your Business
April 27, 2022
Krieg DeVault Podcast Series
2022 Deal Landscape: Current Mergers & Acquisitions Market Trends (Podcast)
March 31, 2022
Estate Planning & Personal Services
Three Minute Update - Day in the Life of a Business: Will Your Business Continue to Thrive If You Do Not Survive?
March 31, 2022
Intellectual Property
Three Minute Update - Day in the Life of a Business: Consulting Agreements and Intellectual Property Considerations
March 2, 2022
Firm News and Events
Krieg DeVault Announces 13 Attorneys as 2022 Indiana Super Lawyers; 6 as 2022 Indiana Rising Stars
February 24, 2022
Secured Lender
Protecting Against Insolvency Risks related to Customers and Suppliers
November 18, 2021
Firm News and Events
Travis D. Lovett Joins Krieg DeVault’s Business, Acquisitions, and Securities Practice
September 15, 2021
Employee Benefits
Revenue Procedure 2021-30 Brings Welcome Changes to IRS Correction Program
September 8, 2021
Business
Senate Appropriations Committee Votes to Expand Vet Access to Medicinal Cannabis
August 9, 2021
Business
After Months of Waiting, We Finally Have Senator Schumer’s Cannabis Bill…Sort of
July 15, 2021
Employee Benefits
U.S. Department of Labor Issues Cybersecurity Guidance for Retirement Plans
July 13, 2021
Employee Benefits
DOL Issues Temporary Safe Harbor for Missing Participants in Terminating Defined Contributions Plans
July 6, 2021
Health Care
Congress Reintroduces Marijuana Data Collection Act: Reevaluating Federal Marijuana Policy
June 28, 2021
Secured Lender
Secure and Fair Enforcement (SAFE) Banking Act Passes U.S. House…Again
April 20, 2021
Business
House of Representatives Passes Historic MORE Act to Decriminalize Cannabis at Federal Level
December 4, 2020
Labor and Employment
Unpacking Schrems II: The Demise of the EU-U.S. Privacy Shield
October 20, 2020
Labor and Employment
IRS Issues Guidance Related to President Trump's Memorandum on Social Security Tax Deferral
September 1, 2020
Employee Benefits
DOL Finalizes Rule Providing Alternative Safe Harbor Method for Electronic Disclosure by ERISA Retirement Plans
May 28, 2020
Employee Benefits
IRS Guidance Increases FSA Carryover Limit, Clarifies Reimbursement of Individual Health Coverage Premiums
May 14, 2020
Thought Leadership
PPP Safe Harbor for Loans Under $2M and Helpful Guidance for Loans $2M+
May 12, 2020
Employee Benefits
IRS Provides Flexibility for Cafeteria Plans to Permit Mid-Year Election Changes, Extend FSA and DCAP Claims Periods
May 13, 2020
Employee Benefits
DOL and IRS Pandemic Relief for Group Health Plans and Retirement Plans
May 12, 2020
Litigation
If Our Company Gets Sued Because of COVID-19, Will We be Covered by Insurance?
May 10, 2020
Education and School Law
IRS Releases FAQs on Tax Treatment of Higher Education Emergency Relief Fund and Emergency Financial Aid Grants under CARES Act
May 10, 2020
Thought Leadership
UPDATED - Paycheck Protection Program: Confirm the Necessity or Return the Funds
May 5, 2020
Thought Leadership
Paycheck Protection Program: Confirm the Necessity or Return the Funds
April 29, 2020
Employee Benefits
Employer Tax-Free, Deductible Disaster Relief Benefits for Employees
April 20, 2020
Thought Leadership
SBA Issues Additional Interim Guidance on Paycheck Protection Program Clarifying Treatment of Self-Employment and Partner Income
April 15, 2020
Thought Leadership
Changes to Net Operating Loss Carryback Rules May Provide Opportunities
April 15, 2020
Thought Leadership
IRS Provides Guidance on Process for Claiming COVID-19 Related Payroll Tax Credits
April 2, 2020
Thought Leadership
Comparisons of the Economic Injury Disaster Loan (EIDL) and the Paycheck Protection Program (PPP)
April 1, 2020
Employee Benefits
The CARES Act: Changes Posed to Employer-Sponsored Retirement Plans
March 31, 2020
Thought Leadership
The CARES Act: Business and Individual Tax Provisions, Charities, and IRS Relief Measures
March 26, 2020
Employee Benefits
IRS to Issue Guidance for High Deductible Health Plans in Light of COVID-19
March 10, 2020
Employee Benefits
The Setting Every Community Up for Retirement Enhancement (SECURE) Act
February 26, 2020
Employee Benefits
Mandatory Arbitration, Class Action & Exhaustion Provisions: Cause to Amend Claims Procedures?
February 24, 2020
Firm News and Events
David E. Corbitt Named Chair of Krieg DeVault's Public Finance and Municipal Practice Group
January 8, 2020
Firm News and Events
George C. Lepeniotis Joins Krieg DeVault's Business, Acquisitions, and Securities Practice Group as Of Counsel Attorney
December 2, 2019
Thought Leadership
IRS Updates Racial Nondiscrimination Publication Requirement for 501(c)(3) Private Schools
May 15, 2019
Thought Leadership
Is Your Organization in Compliance With IRS Rules on Employer Identification Numbers?
April 29, 2019
Firm News and Events
Corben A. Lee Joins Krieg DeVault's Business, Acquisitions, and Securities and Employee Benefits and Executive Compensation Practice Groups
January 27, 2019
Firm News and Events
Estate Planning Attorney Micah J. Nichols Joins Krieg DeVault's Business, Acquisitions and Securities Practice Group
December 27, 2018
Firm News and Events
Katherine D. Mayberry Joins Krieg DeVault's Business, Acquisitions, and Securities Practice Group
October 29, 2018
Firm News and Events
10 Krieg DeVault Attorneys Named to 2019 Best Lawyers in America Listing
August 14, 2018
Thought Leadership
Recent Guidance for the Mental Health Parity Act: Are You in Compliance?
June 18, 2018
Firm News and Events
Partner Brian M. Heaton Named to the Board of Directors of the Indiana Chapter of the Association for Corporate Growth
May 10, 2018
Firm News and Events
Krieg DeVault Partners John B. Baxter and Robert A. Greising Named to Chambers USA 2018 List
May 10, 2018
Thought Leadership
IRS Reduces 2018 Limits for Health Savings Accounts and Adoption Credits
March 11, 2018
Firm News and Events
Robert A. Greising and Nicholas J. Anderson to Present at Tax Reform Workshop
February 8, 2018
Griffin F. O'Gara is an Associate in the firm's Employee Benefits and Executive Compensation Practice. Mr. O'Gara primarily devotes his practice to employee stock ownership plans (ESOPs), ESOP transactions, and employee benefit matters. He has experience working with companies, trustees and sellers on ESOPs related issues.
Before joining Krieg DeVault as an Associate, Mr. O'Gara was a Summer Associate with the firm. Prior to working in the legal profession, he worked for an automation systems manufacturer where he learned about open book management, the importance of employee engagement and was introduced to the concept of ESOPs.
Professional Associations
- Indiana Bar Association
Education
-
J.D., Indiana University Robert H. McKinney School of Law, Indianapolis, Indiana, 2024
Indiana Law Review - B.S. in Business Administration, University of Dayton, Dayton, Ohio, 2018
Bar & Court Admissions
- Indiana, 2024
Practices
Industries
Insights
Firm News and Events
Krieg DeVault Adds Associates Thomas Abrams, Morgan Cleary, Marsha Jean-Baptiste, and Griffin O’Gara
October 9, 2024
Employee Benefits
IRS Extends Effective Date for Roth Treatment of Catch-Up Contributions to 2026
August 30, 2023
Firm News and Events
William W. Merten Joins Krieg DeVault’s ESOP and Employee Benefits & Executive Compensation Practices
September 22, 2022
Employee Benefits
Fenton D. Strickland Named Chair of Krieg DeVault’s Employee Benefits and Executive Compensation Practice
January 1, 2025
Business
Time Quickly Running Out: Important Reminders about the Corporate Transparency Act
November 5, 2024
Business
Corporate Veil Torn Apart? U.S. Supreme Court to Review Trademark Infringement Damages Case
August 1, 2024
Krieg DeVault Podcast Series
How Employee Benefits Law Impacts Every Workplace with Catherine “Katy” Stowers (Podcast)
May 30, 2024
Firm News and Events
Partner Sarah E. Jones Elected to Serve on the Board of Directors of the Association for Corporate Growth Indiana
May 24, 2024
Firm News and Events
Kendall A. Schnurpel Joins Krieg DeVault’s Business Practice; Will Focus on Tax Law
May 8, 2024
Business
Indiana Enacts Senate Enrolled Act 9 Requiring Notice of Certain Health Care Transactions
April 23, 2024
Employee Benefits
Plan Sponsors Take Note: New Litigation Brings Attention to Potential Fiduciary Risk for Group Health Plan Sponsors
March 26, 2024
Business
Corporate Transparency Act Held Unconstitutional: What This Means for Your Business
March 6, 2024
Firm News and Events
Krieg DeVault Announces 8 Attorneys as 2024 Indiana Super Lawyers; 9 as 2024 Indiana Rising Stars
February 28, 2024
Estate Planning & Personal Services
Putting the PURPOSE in a Trust: Using a Purpose Trust in a Business Succession Plan
February 27, 2024
Business
Impact of AI in the M & A Sector: Key Advantages, Challenges, and Considerations
February 23, 2024
Firm News and Events
Partner Sarah Jones Selected as a 2024 Finalist of Indy’s Best and Brightest
January 31, 2024
Firm News and Events
Partner George C. Lepeniotis Elected to Krieg DeVault’s Executive Committee
January 2, 2024
Firm News and Events
Long-time Partner Mike Williams Named Chair of Krieg DeVault’s Business Practice
January 2, 2024
Firm News and Events
Krieg DeVault Adds Associates Chloe Craft, Jacob O’Donnell, and Caleb Perez
October 11, 2023
Business
Tips for Negotiating Supply Agreement Terms and Conditions in an Uncertain World
September 27, 2023
Business
Is Your Business Ready? Preparing for and Complying with the Corporate Transparency Act
August 31, 2023
Employee Benefits
Secure Act 2.0 Allows Employers to Make Matching Contributions to Retirement Plans Based on Employees’ Student Loan Payments
August 17, 2023
Business
Three Minute Update: How Seller Financing Can Get a Deal across the Finish Line
July 18, 2023
Estate Planning & Personal Services
Chasing the “Worm” – Act Now to Use the Federal Gift/Estate Tax Exemption
June 8, 2023
Firm News and Events
Krieg DeVault Announces 10 Attorneys as 2023 Indiana Super Lawyers; 9 as 2023 Indiana Rising Stars
February 28, 2023
Firm News and Events
Known By the Successful Company We Keep® - Krieg DeVault Issues Annual Ad Showcasing Transactions from Many of Our Valued and Successful Clients
January 30, 2023
Real Estate
Three Minute Update - Positioning for the Future: Non-Profits and Real Estate
January 10, 2023
Employee Benefits
Fiduciary Alert: New ERISA Group Health Plan Service Provider Fee Disclosures Require Plan Sponsor Attention
January 4, 2023
Firm News and Events
Partner Brian M. Heaton Elected to Krieg DeVault’s Executive Committee
January 1, 2023
Firm News and Events
Krieg DeVault Announces 2023 Partner Promotions of Sarah E. Jones, Micah J. Nichols, and Ann Marie Woolwine
January 1, 2023
Firm News and Events
Amy L. VonDielingen Joins Krieg DeVault’s Business and Estate Planning Practices
November 28, 2022
Employee Benefits
Guidance on New RMD Rules in IRS Notice 2022-53; Final Regulations Forthcoming
November 16, 2022
Firm News and Events
Krieg DeVault Adds Associates Andrew N. Warner, Katelyn E. Doering, Alexus D. Lucas, and Michael J. Moser
November 1, 2022
Business
Three Minute Update - Positioning for the Future: Due Diligence Throughout the Process of a Deal
October 27, 2022
Estate Planning & Personal Services
Transferring Florida Real Estate - Tread with Caution
October 4, 2022
Firm News and Events
Deborah J. Daniels Named to IBJ Media’s Inaugural Indiana 250 List
July 21, 2022
Employee Benefits
IRS Announces Launch of Pre-Examination Compliance Program for Qualified Retirement Plans
June 28, 2022
Business
Three Minute Update - Doing a Deal: Practical Considerations Before the Sale of Your Business
April 27, 2022
Krieg DeVault Podcast Series
2022 Deal Landscape: Current Mergers & Acquisitions Market Trends (Podcast)
March 31, 2022
Estate Planning & Personal Services
Three Minute Update - Day in the Life of a Business: Will Your Business Continue to Thrive If You Do Not Survive?
March 31, 2022
Intellectual Property
Three Minute Update - Day in the Life of a Business: Consulting Agreements and Intellectual Property Considerations
March 2, 2022
Firm News and Events
Krieg DeVault Announces 13 Attorneys as 2022 Indiana Super Lawyers; 6 as 2022 Indiana Rising Stars
February 24, 2022
Secured Lender
Protecting Against Insolvency Risks related to Customers and Suppliers
November 18, 2021
Firm News and Events
Travis D. Lovett Joins Krieg DeVault’s Business, Acquisitions, and Securities Practice
September 15, 2021
Employee Benefits
Revenue Procedure 2021-30 Brings Welcome Changes to IRS Correction Program
September 8, 2021
Business
Senate Appropriations Committee Votes to Expand Vet Access to Medicinal Cannabis
August 9, 2021
Business
After Months of Waiting, We Finally Have Senator Schumer’s Cannabis Bill…Sort of
July 15, 2021
Employee Benefits
U.S. Department of Labor Issues Cybersecurity Guidance for Retirement Plans
July 13, 2021
Employee Benefits
DOL Issues Temporary Safe Harbor for Missing Participants in Terminating Defined Contributions Plans
July 6, 2021
Health Care
Congress Reintroduces Marijuana Data Collection Act: Reevaluating Federal Marijuana Policy
June 28, 2021
Secured Lender
Secure and Fair Enforcement (SAFE) Banking Act Passes U.S. House…Again
April 20, 2021
Business
House of Representatives Passes Historic MORE Act to Decriminalize Cannabis at Federal Level
December 4, 2020
Labor and Employment
Unpacking Schrems II: The Demise of the EU-U.S. Privacy Shield
October 20, 2020
Labor and Employment
IRS Issues Guidance Related to President Trump's Memorandum on Social Security Tax Deferral
September 1, 2020
Employee Benefits
DOL Finalizes Rule Providing Alternative Safe Harbor Method for Electronic Disclosure by ERISA Retirement Plans
May 28, 2020
Employee Benefits
IRS Guidance Increases FSA Carryover Limit, Clarifies Reimbursement of Individual Health Coverage Premiums
May 14, 2020
Thought Leadership
PPP Safe Harbor for Loans Under $2M and Helpful Guidance for Loans $2M+
May 12, 2020
Employee Benefits
IRS Provides Flexibility for Cafeteria Plans to Permit Mid-Year Election Changes, Extend FSA and DCAP Claims Periods
May 13, 2020
Employee Benefits
DOL and IRS Pandemic Relief for Group Health Plans and Retirement Plans
May 12, 2020
Litigation
If Our Company Gets Sued Because of COVID-19, Will We be Covered by Insurance?
May 10, 2020
Education and School Law
IRS Releases FAQs on Tax Treatment of Higher Education Emergency Relief Fund and Emergency Financial Aid Grants under CARES Act
May 10, 2020
Thought Leadership
UPDATED - Paycheck Protection Program: Confirm the Necessity or Return the Funds
May 5, 2020
Thought Leadership
Paycheck Protection Program: Confirm the Necessity or Return the Funds
April 29, 2020
Employee Benefits
Employer Tax-Free, Deductible Disaster Relief Benefits for Employees
April 20, 2020
Thought Leadership
SBA Issues Additional Interim Guidance on Paycheck Protection Program Clarifying Treatment of Self-Employment and Partner Income
April 15, 2020
Thought Leadership
Changes to Net Operating Loss Carryback Rules May Provide Opportunities
April 15, 2020
Thought Leadership
IRS Provides Guidance on Process for Claiming COVID-19 Related Payroll Tax Credits
April 2, 2020
Thought Leadership
Comparisons of the Economic Injury Disaster Loan (EIDL) and the Paycheck Protection Program (PPP)
April 1, 2020
Employee Benefits
The CARES Act: Changes Posed to Employer-Sponsored Retirement Plans
March 31, 2020
Thought Leadership
The CARES Act: Business and Individual Tax Provisions, Charities, and IRS Relief Measures
March 26, 2020
Employee Benefits
IRS to Issue Guidance for High Deductible Health Plans in Light of COVID-19
March 10, 2020
Employee Benefits
The Setting Every Community Up for Retirement Enhancement (SECURE) Act
February 26, 2020
Employee Benefits
Mandatory Arbitration, Class Action & Exhaustion Provisions: Cause to Amend Claims Procedures?
February 24, 2020
Firm News and Events
David E. Corbitt Named Chair of Krieg DeVault's Public Finance and Municipal Practice Group
January 8, 2020
Firm News and Events
George C. Lepeniotis Joins Krieg DeVault's Business, Acquisitions, and Securities Practice Group as Of Counsel Attorney
December 2, 2019
Thought Leadership
IRS Updates Racial Nondiscrimination Publication Requirement for 501(c)(3) Private Schools
May 15, 2019
Thought Leadership
Is Your Organization in Compliance With IRS Rules on Employer Identification Numbers?
April 29, 2019
Firm News and Events
Corben A. Lee Joins Krieg DeVault's Business, Acquisitions, and Securities and Employee Benefits and Executive Compensation Practice Groups
January 27, 2019
Firm News and Events
Estate Planning Attorney Micah J. Nichols Joins Krieg DeVault's Business, Acquisitions and Securities Practice Group
December 27, 2018
Firm News and Events
Katherine D. Mayberry Joins Krieg DeVault's Business, Acquisitions, and Securities Practice Group
October 29, 2018
Firm News and Events
10 Krieg DeVault Attorneys Named to 2019 Best Lawyers in America Listing
August 14, 2018
Thought Leadership
Recent Guidance for the Mental Health Parity Act: Are You in Compliance?
June 18, 2018
Firm News and Events
Partner Brian M. Heaton Named to the Board of Directors of the Indiana Chapter of the Association for Corporate Growth
May 10, 2018
Firm News and Events
Krieg DeVault Partners John B. Baxter and Robert A. Greising Named to Chambers USA 2018 List
May 10, 2018
Thought Leadership
IRS Reduces 2018 Limits for Health Savings Accounts and Adoption Credits
March 11, 2018
Firm News and Events
Robert A. Greising and Nicholas J. Anderson to Present at Tax Reform Workshop
February 8, 2018