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okay good morning everyone thank you for joining us today for our webinar my name is hora o Gurion Im with a cap advisors and accountants we are a full-service wealth management firm and also a CPA firm on the wealth management side we primarily do financial planning and retirement planning for individuals and for companies we set up 401k plans pension plans cash balance plans and we have a unique specialty in that we work predominantly with healthcare professionals on the CPA side were a full-service CPA firm where we do payroll bookkeeping accounting tax returns for not only individuals but also companies partnerships and again we also have a very unique specialty that we work with a lot of healthcare professionals and today I have the unique privilege having Eli minghao here with me today and he is a longtime practice administrator hes got a lot of experience in merging Medical Groups and affiliated medical groups with hospitals and healthcare systems and a few years ago Eli tr