WHY WE WIN
If you’re the victim of a personal injury, we want to help you. We work with clients all over California by getting the justice and compensation they rightfully deserve. We have over 30 years of combined experience helping injury victims. Our Los Angeles car accident attorneys understand the ramifications of a personal injury and seek to help you in every way possible. We take on fewer clients but provide amazing and remarkable results for each and every client.
TOP LOS ANGELES PERSONAL INJURY ATTORNEYS
The El Dabe Ritter Law Firm is a premier team of Los Angeles personal injury lawyers that has over 30 years of combined experience helping victims get compensated for their injuries. The secret to our success lies in the fact that we believe in being 100% honest with present and future clients. If we don’t think you have a case, we’ll let you know upfront. If we think you should settle instead of going to trial – we’ll let you know that as well. We put the interests of our clients above ours. That’s one of the reasons why we work on a contingency fee basis, meaning we don’t charge a fee unless we win your case. We’re client-centric lawyers in Los Angeles who care only about one thing: helping our clients recover physically and financially from their injuries.
El Dabe Ritter Law firm’s team of personal injury lawyers has a perfect 5.0 Yelp rating. With over 100 5 star ratings, it’s no surprise that we consistently get some of the best results among all personal injury lawyers. Our dedication to our clients and refusal to give up – whether it be against large insurance companies or mega-corporations– is why clients consistently return to us and why they refer their friends and family members. We believe in a higher level of service and results which comes from our belief in providing the best service. If you are the victim of an injury, contact us today. One of our attorneys in Los Angeles can come to you, whether it be in the hospital or at your home, to help you understand your options.
WINNING RESULTS FOR DESERVING CLIENTS
$5.5M
CAR ACCIDENT DEATH
$4.5M
PEDESTRIAN ACCIDENT
$1.8M
AUTO ACCIDENT
$6M
MOTORCYCLE ACCIDENT
Recent Verdicts and Settlements Obtained in Los Angeles by El Dabe Ritter Trial Lawyers and Associated Counsel
Why Victims Choose Our Los Angeles Personal Injury Lawyers
Results Matter: Over the last few years, our firm has recovered over $50 million dollars in combined verdicts and settlements. Few firms can say they’ve done that. Fewer firms can say they have over one-hundred 5 star reviews on Yelp. We can. it’s because of the service and results we provide, which are unmatched by our competition.
Recognition: Our team of injury lawyers is recognized by many leading lawyer ranking services, such as Million Dollar Advocates Forum, DelanceyStreet, Avvo, and more, as a top ranking law firm.
Location: Our personal attorneys can help from our 3 convenient locations in the state of California. Regardless of where you’re injured, you can visit one of our three convenient locations. In addition, our attorneys can come to you, if necessary, or handle everything over the phone
Service: Regardless of the day or time, one of our lawyers is available to help. Injuries happen at unexpected times and the first few hours after an injury occurs are crucial. That’s when you’ll need our team of lawyers.
No Fee. Unless We Win.
Our personal injury attorneys believe in providing each client with no-nonsense legal help. Our attorneys are available 24/7, to help you when you’re injured. We pride ourselves on doing our level best to accomodate, and help, each and every client’s legal needs.
What you can expect when you choose El Dabe Ritter Law Offices:
- We can help you get compensation for things like medical expenses, lost wages, pain and suffering, and more.
- We come to our clients, if needed, whether it be at the hospital, or their home to consult with them.
- We can help you get medical attention, in addition to helping get your car repaired, and more.
Jonathan Ritter
Founding Partner
Jonathan was born and is still a resident of Los Angeles. At 16 years old, he tested out of high school and continued to excel by testing out of college...
View Jon's Full Bio
Sherif Edmond ElDabe
Founding Partner
Born and raised in Los Angeles, Edmond obtained his undergraduate degree in 1998 from UCLA and his law degree in 2001 from Loyola Law School. After gaining experience representing both...
View Ed's Full Bio
WHY OUR LOS ANGELES PERSONAL INJURY LAW FIRM
SPEAK TO ATTORNEY DIRECTLY
From your first call, you speak to a lawyer. We never delegate. In addition, you always have 24/7 access to your assigned attorney.
RISK-FREE CONSULTATION
We offer a risk-free initial consultation in-person, over the phone, or even at your home or the hospital.
NO FEE UNLESS WE WIN
Our firm never charges a penny upfront. We only get paid if, and when, we win your case. If we don’t win, we don’t get paid!
5 STAR YELP RATING
We are one of the few firms to have a 5 Star rating with Yelp in addition to having over 150 positive reviews.
WE CAN COME TO YOU
Our personal injury attorneys can come to you, regardless of where you are, in order to get you the legal help you need.
OVER $20 MILLION WON
We’ve won over $20 million in verdicts and settlements for our clients. Put our experience to work for you when it matters the most.
PRACTICE AREAS
Car Accidents
If you are involved in any car accident in the Los Angeles area, do not go through it alone. As your car accident Los Angeles attorney, a fair and honest judgment in your accident case is our top priority. We pride ourselves on being recognized as a leading car accident firm…Read More
Slip and Fall
Slip and fall accidents are ordinarily grouped with trip and fall accidents. Surfaces and gravity play their roles in both types of accidents. Slip and falls and trip and falls are categorized in the area of injury law known as premises liability. Slips, trips and resulting falls contribute to more than 15,000 deaths per year. Read More
Bicycle Accidents
We don t have to tell you that when the topic of accident remuneration and settlements arise, people change their attitudes and the gloves can come off. At El Dabe Law Firm, we don’t just expect this, we anticipate and prepare for it, which is why we are consistently prepared to do battle on behalf of even our newest clients… Read More
Pedestrian Accidents
Traversing the streets as a pedestrian is often more dangerous than it looks. Passing vehicles are a constant threat to pedestrians, and sometimes drivers make mistakes that end up causing severe injuries and even death. For the victims of pedestrian-involved accidents and their families, it can seem like all hope is lost… Read More
Motorcycle Accidents
The number of casualties due to motorcycle accidents has soared in recent years. More than 1.2 million people received emergency medical care for a motorcycle accident between 2001 and 2008, and almost 25,000 people died as a result of motorcycle accidents in that same period… Read More
Wrongful Death
A wrongful death claim is classified as any death that occurs as a result of negligence. Surviving family members or other personal representatives have the right to file a wrongful death lawsuit against the guilty parties. The courts will award surviving family members financial compensation for damages, pain, suffering, and other bills and expenses that have burdened the deceased’s estate and family. Read More
TOP RATED LOS ANGELES PERSONAL INJURY ATTORNEYS
We believe in a higher level of service and results, which comes from our belief in providing the best service. If you are the victim of an injury, contact us today. One of our attorneys in Los Angeles can come to you, whether it be in the hospital or at your home, to help you understand your options.
Personal Injury Statistics in Los Angeles
Los Angeles is a big city. The Greater LA has a population of 19 million people inhabiting its 34,000 square miles. With so many people spread all over this economic hub, it is no wonder that traffic accidents happen regularly.
Most of these accidents result in personal injuries, which may vary in severity. In 2015, approximately 39,708 people suffered personal injuries from traffic accidents. These accidents claimed more than 260 lives in 2016 in Los Angeles.
Additionally, the number of accidents in LA is higher than that of other cities in California. In 2013, Los Angeles recorded a total of 67,534 accidents, according to the California Department of Public Health. This number was over two and a half times that of San Diego.
As the numbers indicate, residents of Los Angeles stand a high risk of falling victim to personal injuries. Make sure to contact Los Angeles personal injury lawyers if you get hurt in an accident.
Personal Injury Cases in Los Angeles
Personal injuries can occur anywhere and to anyone. You may slip on a wet floor while shopping or get hit by a car while crossing the road. In California, personal injury laws cover numerous accidents. At El Dabe Ritter Law Firm, our attorneys assist clients with the following personal injury cases:
- Car Accidents
- Bus Accidents
- Bicycle Accidents
- Motorcycle Accidents
- Slip and Fall Accidents
- Impaired driving accidents
- Pedestrian Accidents
- Catastrophic injury such as dog bites
You could also be injured because of a premises liability incident. These injuries involve those caused because of a property owner’s inability to maintain a safe environment. If, for example, you fall into an uncovered utility hole while walking home, you can sue the city worker responsible for the mistake.
Other common causes of personal injuries in LA include vehicle default accidents, product defects, and physical contact.
Common Personal Injuries in Los Angeles
Accidents can leave you with injuries. Depending on the nature of the accident, they may be mild pains that resolve in a few days or severe injuries that require extensive treatment and rehabilitation.
According to the Centers for Disease Control and Prevention, slip and fall accidents cause about 40.5 percent of total traumatic brain injuries in the country, while 14.3 percent result from traffic accidents.
After an accident, you may incur personal injuries such as:
- Head and brain injuries
- Whiplash
- Neck injuries
- Spinal cord injuries
- Cuts, bruises, and lacerations
- Broken or fractured bones
- Back pains
- Burn injuries
- Internal organ injuries
- Amputations
Personal injuries require immediate medical attention. Following an accident, call 911 or go to the hospital even if you don’t feel any pain or have no symptoms.
Personal Injury Law in Los Angeles
Under the negligence laws in California, individuals and institutions are liable for the injuries they cause others, even if the damage was not intentional.This provides victims with the right to file a compensation claim for a personal injury caused by the negligence of a specific party.
Personal injury lawyers in Los Angeles assess oversight and blame surrounding an accident so that they can determine if your claim qualifies you to seek remuneration.
Additionally, personal injury lawsuits in LA are filed under California’s statute of limitations, which gives you two years after the date of the accident to bring forward a compensation claim.
Consequently, we advise our clients to see a doctor as soon as possible, even if they feel okay. Delaying to get medical attention may undermine your case or lead to the loss of crucial evidence.
The sooner you seek the help of a personal injury attorney, the higher your chances of getting the compensation you deserve.
How Can You Strengthen Your Personal Injury Case?
Filing your personal injury claim is just the first step in a lengthy legal process. The success of your lawsuit is highly dependent on everything you say or do after your accident.
Although our team of experts will do most of the heavy lifting, there are several things you can do to help us ensure that you get the best results. Following your accident, you should:
Get Immediate Medical Assistance
The first step you should take after an accident is to get immediate medical help. Regardless of whether your injury is mild or severe, the probability of you making a recovery hinges on you getting an early evaluation. Also, without medical documentation to prove that you were injured and examined by a doctor, we may be unable to build you a strong case.
File away all official prescriptions and diagnosis papers written by your doctor. You will need them to prove the severity of your personal injury and its connection to your accident.
Collect and Preserve Crucial Evidence
Along with your medical documents, you need to collect and preserve other vital pieces of proof. No matter how significant something seems after your accident, it may chip into your liability case.
If you are involved in a car accident, for example, leave the scene as is until your attorney can assess it. Don’t repair any defective car parts or dispose of anything material to the accident.
You can also get the other party’s contact information and insurance details or collect contact information from willing witnesses.
Call a Personal Injury Lawyer
Are you confused? Worried that you may make a critical mistake? Call us. Our Los Angeles personal injury lawyers will provide you with the guidance you need to keep you on track.
We will collect evidence, file your claim, file essential court documents, carry out negotiations with insurers, and represent you in court.
With us in your corner, your only job will be to focus on your recovery.
Let Your Attorney Handle Negotiations with the Insurance Company
Insurance companies will try as much as possible to get out of paying your compensation money. They may take everything you say out of context and shift blame to you. Say as little as possible to your insurance company but, only if you have to.
Overall, we advise our clients to let our team of experts handle all such correspondence.
Minimize Your Social Media Activity
What you post on your social media about your accident could be used to undermine your case. Try to stay off social media platforms throughout your case proceedings.
Follow Your Doctor’s Orders and Recommendations
If your doctor recommends you go back for a checkup, or get specific medications, do it. Failing to abide by your healthcare provider’s orders could be misconstrued as an unwillingness to get well. Insurance providers may even argue that your injuries were not severe.
Following your doctor’s orders is good for both your health and your case.
Compensation for Your Los Angeles Personal Injury
Personal injuries have significant repercussions on a victim’s life and that of their family. Your compensation claim should cover every injury, damage, loss, or expense you suffer as a result of your accident. Our personal injury lawyers in Los Angeles, you can get remuneration for physical damages, non-physical injuries, and punitive damages.
Typical compensation claims provided for in LA include:
- Accident-related medical bills, both present, and future
- Loss of earning ability or income
- Personal property damage
- Cost of retrofitting your vehicle or home accommodate a permanent disability
- Cost of rehabilitation or physical therapy
- Price of property repair or replacement
- Accident-related transportation costs
You may also be entitled to damages that cannot be measured in terms of money, such as mental anguish, emotional distress, and pain and suffering.
Why Victims Choose Our Los Angeles Personal Injury Lawyers
- Results Matter: Over the last few years, our firm has recovered over $50 million in combined verdicts and settlements. Few firms can say they’ve done that. Fewer firms can say they have over one-hundred 5 star reviews on Yelp. We can. It’s because of the service and results we provide, which are unmatched by our competition.
- Recognition: Our team of injury lawyers is recognized by many leading lawyer ranking services, such as Million Dollar Advocates Forum, Delancey Street, Avvo, and more, as a top-ranking law firm.
- Location: Our personal attorneys can help from our 3 convenient locations in the state of California. Regardless of where you’re injured, you can visit one of our three convenient locations. In addition, our attorneys can come to you, if necessary, or handle everything over the phone
- Service: Regardless of the day or time, one of our lawyers is available to help. Injuries happen at unexpected times, and the first few hours after an injury occurs are crucial. That’s when you’ll need our team of lawyers.
High Level of Experience
We have highly experienced attorneys who have been in practice for decades now and are solely focused on assisting victims of personal injury in getting justice. We understand how challenging it can be to file a personal injury claim so you can rest assured our Los Angeles personal injury attorneys will be with you through every step of the way. We have the expertise to evaluate the facts of your specific case to establish fault and ensure you are adequately compensated.
We Maintain Good Communication
Our firm strongly believes that the relationship between a client and an attorney is vital. This is why we prioritize ensuring there is excellent communication by keeping all our clients informed on the progress of their cases so that they do not get left behind. We also make sure we are always available whenever our clients need us.
Commitment
Personal injuries happen all the time, and it is the responsibility of the attorney to make sure the victim is adequately compensated. Our team of personal injury lawyers in Los Angeles understands how vital their role is in your quest for justice. We pride ourselves on an unmatched commitment to all cases that arrive at our office, and we work hard to handle everything related to your situation, including your car repairs, medical bills, and anything else related to the accident. It is our job to serve you.
Affordability
Many people feel that they have to spend a lot of money to take advantage of the services of a personal injury attorney. On the contrary, we understand how vital it is for you to get proper representation, and that is why we do not charge our clients a fee that would be hard on them. Winning your case is always a priority for us, and we want to serve your best interests so that you do not have to feel like you wasted your time and resources.
We have worked with many clients over the past couple of years in which we have had some remarkable accomplishments, but that does not stop us from having the desire to achieve results for our current and future clients. We are always committed to our ideas. Contact us today for all your personal injury claim requirements.
No Fee. Unless We Win.
Our personal injury attorneys believe in providing each client with no-nonsense legal help. Our attorneys are available 24/7 to help you when you’re injured. We pride ourselves on doing our best to accommodate and help each and every client’s legal needs.
What you can expect when you choose El Dabe Ritter Law Offices:
- We can help you get compensation for things like medical expenses, lost wages, pain and suffering, and more.
- We come to our clients, if needed, whether it be at the hospital or their home to consult with them.
- We can help you get medical attention, in addition to helping get your car repaired, and more.
Accidents are inevitable and can happen to anyone. The hours and days that follow after experiencing a personal injury are quite significant, and this is when you start wondering if you should hire a personal injury attorney. Of course, many factors can be used to determine if you have a case or not, and sometimes waiting for too long before you hire an attorney can hurt your potential case.
It is always good to call for a free consultation. It is only after discussing the details of your case with Personal Injury Attorney Los Angeles that you can be sure about your next course of action. At El Dabe Ritter Trial Lawyers, we are committed and passionate to find justice for all our clients.
No Fee Promise
Our Los Angeles personal injury law firm never charges any upfront fees of any kind. We work on a contingency fee basis. That means unless we win your case, we don’t get paid. If we are unable to get you compensation, we don’t charge any fee at all. We advance all of the fees associated with your case. We do this because we want you to know we’re invested in your recovery. We don’t look at you as a client; we look at you as a partner. We’re in this with you for as long as it takes. Our one and only goal is to get you the most compensation possible for your injuries. That’s why you’ll never get a bill for us until we win your case. It’s our iron-clad promise to you. It’s also why we we’ll never take on a case unless we truly believe we can help you win.
Concierge Service
We take on fewer clients because we believe that each and every client deserves the best possible service. All of our clients have 24/7 access to their dedicated personal injury lawyer. We work harder than other firms because we believe that each client should get the most amount of money possible. We don’t settle for less. We spend as much time as necessary to help build a client’s case and to negotiate the most amount of compensation possible. If we find the opposing insurance company is not negotiating in good faith, we go to court. Our goal as your personal injury lawyers is to help you succeed in life by getting the financial compensation you’re owed.
Don’t delay – otherwise you lose your right to file a claim
Personal injury claims must be filed within a certain amount of time. If you delay, then that time period may run out, and you may be unable to file a claim. If you are nearing the end of the timeframe, we encourage you to contact our law offices immediately. We can advise you on your rights and, if needed, file the injury claim based on the evidence, medical records, and other expert testimony that is available. We can advise you on how strong or weak your case is.
We have offices all over Southern California
The El Dabe Law Firm is extremely flexible. We don’t want you to feel like it’s a burden working with our lawyers. Often, we come to our clients. Because of their injuries, they might be feeling unwell and cannot travel. Our Los Angeles personal injury lawyers come to them – at their place of work, their home, or even the hospital. Our only goal is to help you heal and recover. We also have offices all over Southern California. That way, regardless of where you’re located, we can help you. We encourage you to visit one of our offices, or we can come to you.
Use a personal injury attorney – don’t do it on your own
We typically recommend hiring a personal injury lawyer to handle your case. ABC News once reported that the AllState Insurance Company circulated internal documents which said that an injured person with an attorney received 3x more money than someone who didn’t use an attorney. This should tell you that it’s better to hire an attorney. When you hire an attorney, you hire someone who has a deep understanding of the law and can help you in more ways than one. For example, the personal injury attorney might be able to find numerous responsible parties and thus sue all of them on your behalf in order to increase the compensation you get. Remember, most lawyers work on a contingency fee basis. That means they don’t win unless you win. It makes total sense to arm yourself with an expert who can help you get more money.
If you’re involved in a personal injury lawsuit, you may be entitled to compensation for a wide array of different things. Your final settlement’s value is based on these types of damages. There are two main types of damages that are available: compensatory and punitive. These damages are paid to the plaintiff’s insurance company. Below are some of the more typical types of damages we see.
Medical Expenses
This is common to many cases. If you’re a victim, you’re entitled to compensation for all of the medical care associated with your accident. You can get compensation for expenses already paid or future expenses. If you have a disability or need long-term treatment, then it’s important you get all of your future medical expenses covered in your personal injury settlement/verdict. Often, compensation for future medical expenses can dwarf any other compensation you may get.
Lost Wages
Many victims often are unable to work, while getting treatment. In the event your injury is very severe – it may hinder your future work capacity. Our attorneys can help you get compensated for lost time from work. If you have a reduced work capacity, then our Los Angeles personal injury lawyers can help you get compensation for what your future estimated income potential would have been.
Property Damages
If any property was lost, damaged, or destroyed as a result of your personal injury, we can help you get compensation. Property damages are more straightforward since it’s easier to recoup and estimate the value of the damaged property.
Pain and Suffering
Most personal injury victims get compensated for the emotional, psychological, and mental pain and suffering they endured as a result of their accident. This is typically in addition to the property damages, medical expenses, lost wages, and other compensation you may receive.
Loss of Consortium
This is a less common form of compensation. Plaintiffs have to prove that their accident or injury resulted in a negative impact on their relationship with their spouse/partner. If you are unable to maintain a normal sexual relationship or are unable to maintain a healthy emotional relationship, these could be grounds for loss of consortium damages. The damages for loss of consortium go directly to the affected spouse or family member, rather than the plaintiff.
Punitive Damages
This form of damages is given above and beyond any compensatory damages. They are only awarded in cases where serious injury has occurred or where the defendant was so negligent that the judge wants to set an example. The judge does this by adding additional financial penalties in order to make a point. These are hard to quantify and fall squarely on the judge. Judges use them as a deterent.
Don’t wait until injuries get worse
Many people often think that their injuries after an accident are minor and don’t need medical attention. While that sometimes might be true, you don’t know until you get medical attention. Often, many victims inadvertently harm their future personal injury claim by delaying treatment. It’s crucial to get treatment as quickly as possible. Many injuries, if not treated quickly, can become worse and cause serious pain later on. If you delay getting treatment, it’s common for the other insurance company to deny your claim. They will argue is that your injuries happened from something after the accident. That’s why it’s crucial you get medical attention and treatment immediately after the accident. It creates a documented track record of your injuries, and it’s something that the injury attorney you hire will expect. Not having this lowers your chance of getting the full compensation you rightfully deserve.
We can help you determine the value of your claim.
Understanding the value of your claim is an important question. During your initial consultation with one of our lawyers, we can help clarify what your personal injury claim might be worth. There’s no exact way of predicting it, but we can tell you the general things judges/insurance companies given compensation for. For example, you can get compensation for past/future medical bills, lost wages (past and future), loss of earning capacity, pain and suffering, and, in some cases, if you go to trial, punitive damages. While there’s no real blueprint on what a case’s value is worth, there are certain factors we know the courts consider for awarding compensation. These factors help us determine the best course of action for your personal injury claim, and, based on our experience, we may be able to estimate the value of your case once we gather your medical records, witness statements and other evidence. Typically, the severity of your injuries, your degree of fault, your employment history and ability to work, in addition to your life expectancy are all factors which can result in a higher than expected settlement/verdict.
Our personal injury lawyers can help you get compensation
When you’re in an accident, you’re often hurt, confused, and don’t know what to do. One of the best decisions you can make is to speak with a lawyer. Our firm has the experience, resources, and ability to help victims of all accidents. Our lawyers can help you win compensation from the responsible party. We have years of experience and ten’s of millions in verdicts and settlements. We have a history of handling tough cases and going to trial when needed. We handle all types of injury matters, regardless of how the accident happen. Above all, our lawyers have a track record of winning. We have a long history of getting compensation for our clients. We have investigators and evidence experts who can help us reconstruct the scene of the accident, such as a liquor store, in order to prove you’re not at fault, whether it be to the opposing insurance company, the judge, or jury. We’re 100% committed to our clients. From the minute you call our office, you speak to one of our trial attorneys who want to meet you and who learn more about your case. Our lawyers can meet you at any hour of day at any of our offices.
When most people become victims of car accidents, the first thing they think about is whether or not they need a lawyer. While it’s possible to get compensation without hiring a personal injury lawyer – it’s not a great idea. Many people mistakenly believe they can’t afford a lawyer. Most personal injury attorneys work on a contingency fee basis. That means they don’t collect any money upfront. They only get paid if they are able to get compensation on behalf of the victim. In exchange for this, the lawyer takes a % of the final proceeds as payment.
Often, we find people who try to negotiate directly with an insurance company get paid less than those with representation. The thing to remember is that insurance companies make money by making the lowest payout possible. Many victims often sustain lifelong injuries. Some victims incur serious damages, like spine problems, joint damage, and even brain damage. Some have permanent disabilities and can never work. When this happens, the victim loses his/her income and has to live on measly disability checks.
In addition, with rising medical costs, it’s crucial you ensure that not only current expenses but future medical expenses will also be covered. It’s likely that if you work with a personal injury attorney, you’ll be able to secure a much higher final verdict/settlement.
Is A Personal Injury Settlement Taxed?
Personal injury litigation can take months or years before it concludes. After you pay the medical liens and legal fees, the plaintiff ends up with a lump sum, or a structured settlement. The next big question you probably have, is “will my settlement be taxed.” The answer is yes, and sometimes – no. It all depends on what the settlement money is for.
What part isn’t taxed
Any settlement paid as compensation for a physical injury or illness is not taxed. On-going medical costs, past & future lost wages, and compensation for mental anguish can be included in the untaxed component of your settlement as long as it was the result of a physical condition.
What part is taxed?
It’s always good to speak to a personal injury law firm to get the answer since each case is different. If a settlement is capital compensation for the effect of a mental condition and is not related to a physical injury, then it will be taxed. In large mass tort cases, the time between filing and the final verdict can be years. In cases like this, it’s common for the interest that’s accrued to be awarded to the plaintiff. The base compensation may not be taxed, but the interest on this settlement can be taxed.
If you have received proceeds from a settlement that may qualify to be taxed, then it’s important you realize that the funds will be taxed as capital gains – not income.