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[Music] good morning everyone today is tuesday september 1st im joanne coons im here with my partners jackie durham and marina parkin as always we are trying to bring you interesting and relevant business and real estate and tax topics um from both legal and tax perspective accounting perspective we have quite a tag team here today so uh this afternoon this morning we wanted to talk about commercial leases and were talking about them really from a tenant perspective today there are different considerations to make if you are the landlord but today we wanted to talk about it from the tenant perspective whether youre already involved in a commercial lease looking at a renewal considering leaving a job and starting a business where you might need a lease we wanted to kind of go over some of the considerations that are frequently overlooked some of the times that we surprise people when we review a commercial lease or draft one oftentimes we hear comments about why it takes so long or