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right well good morning everyone my name is Rebecca green Im a shareholder in our employee benefits practice here at reinhart and today Im going to go over some basics of ERISA and fiduciary duties and which are the rules governing employee benefit plans so get past the housekeeping so were going to start with very briefly kind of identifying how you become a fiduciary and then what those fiduciary duties are and then were going to kind of move into the meat of the presentation how do you minimize liability for for fiduciaries and then things that hot topics and trends for fiduciaries in the employee benefit plan world and as you might imagine with a lot of other areas of law right now given the recent election of president elect Trump and the control of the White House and both houses of Congress moving to the Republican Party we would we will be expecting I think some changes from current administrative practice by the agencies the agency responsible for policing ERISA fiduciarie