If you withdrew the excess, plus any earnings, by the due date of your income tax return, you must include the earnings in your income in the year you received the distribution even if you used it to pay qualified medical expenses.
A coaching philosophy is a statement of what you value and how you will approach your coaching role. It covers your purpose as a coach and how you will approach player development and winning. Your coaching philosophy consists of your major objectives and the beliefs and principles that you adhere to in order to achieve your objectives.
These courses are not only important for certification, but also they aid you in developing an appropriate coaching philosophy for kids and teenagers. The classes teach you not only about coaching basketball specifically but also how to communicate with players and create a positive experience.