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[Music] hello good morning my name is Jamal Khan Im a senior tax partner at the Churchill Tax Group and today we are talking about my my favorite topics which is restructuring and reconstructions the structurings of businesses and companies and other entities so Ill share my slides all right hear me out so yeah we I get instructed and my phone gets instructed on lots of restructurings of businesses um this could be property businesses training businesses several several reasons several factors that could lead to restructuring I will discuss those in a short while um okay so this is the the just a little bit about our firm in terms of who we are were specialists in tax law and tax planning and tax investigations and dispute resolutions and thats what we do and thats what we specialize in thats what were known for um what is a restructuring so what is uh restructuring essentially when there is an ownership structure that needs to be uh changed or a limited company thats owned uh