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good afternoon id like to welcome you to this webinar on a road map to joint venture agreements um legal and accounting considerations uh that has been put together by uh palermo mazza and baker tilly with uh yours truly tony franklin tom tegel presenting tom and i spoke about giving this presentation um several weeks ago when we were talking about all the different clients that contact us on a regular basis with joint venture questions and um it occurred to us that many of the questions sometimes that i get are questions that really should be directed at the accounting firms and you know tom gets questions that really should be directed at the law firms so we thought itd be a great idea for us to put together a joint presentation that allowed us to um speak to a large audience on some of the issues they need to be considering when joint venturing um before we get started on the presentation i want to quickly um you know introduce myself as well as tom um also uh uh uh helping us wit