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welcome everyone my name is Nikki Johnston and Im with transition advisors our webinar today is how to structure your partnership agreement before we begin we need to cover just a few important items first please close any other programs that you might have running on your computer this will help to ensure quality presentation and reduce any audio issues transition Advisors LLC is a proud and approved sponsor on the National Registry of CPA sponsors per NASPA and in order for you to receive your 1 CPE credit for today you must complete two requirements the first is that you participate in 3 out of the 4 polling questions that will show up throughout todays presentation please note that GoToWebinar does monitor your participation in these polls next youll also need to complete an online evaluation this will appear in your screen immediately after the end of the webinar so please do not close the browser before youve had a chance to complete that survey once youve met both of those