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welcome everyone my name is nikki johnston and im with transition advisors our webinar today is understanding what your partnership agreement should include before we begin we need to cover just a few very important items first please close any other programs running on your computer this will help to ensure quality presentation and reducing the audio issues transition advisors llc is a proud and approved sponsor on the national registry of cpa sponsors per nasa in order for you to receive your one cpe credit you must complete two requirements today first you must participate in all three of the polling questions throughout the presentation please note that go to webinar does monitor your participation next you will receive a link to an online evaluation i will email that to you later this afternoon you must complete that online evaluation in order for your cpa certificate to be issued once those requirements are met i will email you this certificate and that will happen within 10 bus