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hello and welcome to beacon points fiduciary point of view webinar series as a quick introduction this is doug eagle the director of retirement plan services at beacon point advisors beacon point is a registered investment advisory firm located in newport beach california that currently manages over 9 billion dollars in assets well be hosting a new fiduciary point of view webinar every four to six weeks on various topics pertaining to the defined contribution industry in both the for-profit 401k space as well as the not-for-profit 403 b space our goal is to bring to light various topics for both our clients as well as the general plan sponsor community and bring in experts in their respective fields to educate and inform all those in attendance our topics are in 403 b not-for-profit space financial wellness target dates orissa litigation with that here at beacon point we speak with plan sponsors almost every day and a recurring theme around this time of year is what can we as a plan