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good afternoon everyone thank you so much for joining us um we are with anywhere integrated Services we are a family of title companies all across the country and part of our value add to you or as real estate agents is to bring you uh interesting topics on a variety of subjects that will help you improve your business so today I am very very pleased to have Lee ofir with us hes going to be talking to us about 1099s cash and ferpta Reporting rules at the closing table and I know that sounds like a really dry topic but I promise you Lee makes uh paint drying sound exciting so well enjoy this quite a bit Lee has been practicing law in Florida since 2006 and is a board certified in real estate Mr Affair earned his Juris doctorate from Stetson University College of Law in Saint Petersburg and his Bachelor of Science in Business Administration from the University of Central Florida hes has extensive real estate law experience and a diverse history in the industry hes worked as an iss