An attorney, an insurance agent and a CPA were sitting on a tropical beach. The attorney said that a fire destroyed his house, the insurance company paid him and that's why he is on this beach. The insurance agent said that an explosion destroyed his house, the insurance company paid him and that's why he is on this beach. The CPA said that a flood destroyed his house, the insurance company paid him and that's why he is on this beach.

The attorney and the insurance agent looked at each other very puzzled until the insurance agent finally whispered to the attorney, "How do you start a flood?"

good one!