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our vice-president at Sequoia Financial Group for introductions well good afternoon everybody Kendra thanks for the housekeeping items and thank you everybody for taking time out of your day to join us for todays presentation and you know as we were preparing for this were thinking about you know what makes great advisors for our clients that we think that I think historically financial advisors and CPAs are great and looking in the rearview mirror but really when we think about the best advisors taking care of clients they do a great job peeking around the corner looking at opportunities that frankly in this environment making lemonade out of lemons and really today were going to be talking about the hidden stimulus I know lvls refunds and really sometimes sensitive things we need to be thinking about before the end of the year and so I want to thank our panelists for for taking time out of their day I want to take a moment to introduce first of all my colleague from Sequoia Leon L