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welcome everybody my name is drew para Beck and as Mallory said I am a partner in the Cleveland office of worries I am the chair of the firms bankruptcy restructuring and workout practice and in that role it really is my pleasure to welcome all of you and thank you for taking time to join us today with me are my colleague Jeff B Zack I work with Jeff in the Cleveland office Jeff practices bankruptcy restructuring law and also finance and my colleagues Alaia white Alaia heads up our practice in those areas in the Akron office so for the next 45 minutes or so were going to take you on a whirlwind tour a forbearance agreements and loan modifications what are the considerations prior to drafting when are such agreements justified when do you forbear when do you amend when should you consider something in between well talk a little bit about important provisions we will try to give you a guide to obtaining maximum protections and offer some practical advice and hopefully time permitting