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.
Cognitive Coaching is a process during which teachers explore the thinking behind their practices. Each person seems to maintain a cognitive map, only partially conscious. In Cognitive Coaching, questions asked by the coach reveal to the teacher areas of that map that may not be complete or consciously developed.