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good afternoon everybody and welcome to this webinar live from the carrier law studios im lee dillard and next to me is heather green we work in the trust administration department of carrier law and today we are going to talk about separate share trusts before we get started though ive got a couple of housekeeping details to go over first this webinar is being recorded and will be available on our website soon second as the web webinar proceeds im sure youll have questions um please put these questions in the question and answer feature and well answer all of them at the end of the webinar finally the subjects we will be covering today can be very legally complicated and we are going to be covering this material in a very broad brushed manner in an effort to make it understandable just know that every fact situation especially your particular facts situation can be different as a result you always need to consult an attorney hopefully one of our carrier law attorneys when youre