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foreign Id just like to say thank you all for joining because I know this topic is a little bit dry but its very important and the more exposure the better um so lets Jump On In so full disclaimer this is a introductory session this is just meant to enhance your understanding of a schedule K1 Im not a tax expert Im not a tax specialist I am a CPA but my background has been an audit Ive always worked very closely with the tax teams and auditing the controls over taxes but Im Im not the tax preparer um moreover the IRS rules and guidance are constantly evolving and changing what we include in the presentation today could be completely obsolete by next year just based on whatever the IRS teams per in it um if you are looking for tax strategy and advice this presentation thats not for that so please consult your tax CPA for a professional for any tax strategy and advice so lets start at the beginning what is the purpose of a schedule K1 so youve identified a sponsor theyre synd