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as were getting said here just a few announcements like to welcome both alive in webinar attendees todays program is approximately 60 minutes in length we wont go to two go the two or three hours we probably need to cover this topic so were going to be going through a lot of the material and emphasizing points of concern but what you have in front of you is a very very comprehensive PowerPoint presentation dealing with this issue we may not end up with time for QA but theres a methodology by going on our website where you can ask you can play stump the band with us and we would certainly welcome that and you know please feel free to contact any of the speakers or your your favorite dorsey attorney and then we can go from there my name is joel eniac and im part of the bank regulatory group here at the firm and we have been following the developments of LIBOR its probably appropriate at the end of the year were going to be talking about the end of LIBOR so theres a little hook