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[Music] with that said i want to now introduce our presenter for today shes one of the very few board certified specialists on condominium and plant development law in the state of florida there are many of them and we have one of them with us today id like to present allison hertz from k bender rembob take it away hi joe hi everybody thank you for attending the course today jeff thank you for the introduction as many of you know im allison hertz im an attorney in kbrs palm beach gardens office i have the pleasure of representing community associations here around palm beach county broward county all over the state of florida so wherever youre located we are here to help you today of course we will be discussing budgets i figured this was a very timely topic i think you are probably already proposing your budget approving it strategizing it if youre not you should be so this is the reason for the timing of this course im very happy to present this to you today and we will be ta