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[Music] ladies and gentlemen welcome to the webinar todays webinar topic is incentivizing key personnel with equity alternatives our presenters today are attorneys Gary Forrester and Katherine Jones if youd like a copy of the presentation please see the handouts section of the webinar interface theres also a firm brochure in there for you without further ado let me turn it over to our presenters Gary Katherine go ahead hello thanks for attending were Forster Bowman were a tax and corporate boutique in greater Orlando and were gonna take today present means of incentivizing employees to stay with the employer without the encumbrances of a stock option or similar type of agreement we have a number of business clients we focus on business and tax work both domestic and international and from time to time an owner typically an owner of a smaller mid-sized group will want to incentivize an employee to stay with the company for the long term without having the issue equity for instance