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[Music] greetings my name is Kevin Matthews and I want to welcome you back to the tax canopy where class is always in session because the learning never stops essentially what were gonna talk about today is a little bit more of a complicated level something were talking about in season two in season one we talked about a lot of you know baseline stuff and and as long as that baseline stuff doesnt really change theres really no need to rehash it I mean you know the information is probably just as good as it was before one of the things that were gonna talk about today of course is the conversion of a partnership to a limited liability company now some of my accounting friends are going to take a look at this and kind of go this is really a topic and from from a from a tax perspective it is but its not okay and Im gonna Im gonna tell you something when I first saw this topic as a potential topic that we were kind of talking about thats the first thing I thought about was that wa