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hello everyone thank you for joining us today this is Michael Cooper with Harvard Business Services and Im joined by our president Mike Bell were going to be getting started here in just a second and just have a couple quick announcements for you and introductions at the top and first of all we love to find out where those of you on the line are joining us from so if you dont mind just take a second go into the chat box and let us know where you are thats a city and state in the US or a country outside the US we both know and well take a look at where were represented on the webinar today and in the meantime todays webinar is of understanding Delaware corporation Franchise Tax I do want to let you know that were going to have some time for QA at the end but we do encourage you to ask your questions during the webinar and as Mikes kind of going through the slides hell do is best to work in your questions and answer them as they come up anything that we dont get to well try