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good morning everybody Iamp;#39;m John Flynn Iamp;#39;m pleased to be here I have probably what some people might think is one of the blandest topics to lead you off this morning and thatamp;#39;s why we want you awake tax clauses tax clauses are Iamp;#39;m as I work with a more over the years I deal with tax Clause issues every year itamp;#39;s a very important topic itamp;#39;s a challenging provision in documents itamp;#39;s often overlooked and the ramifications can be profound so it itamp;#39;s always good to review them and to really remind yourself why you need to pay attention to them itamp;#39;s when you meet with your clients and draft your estate plans itamp;#39;s fun to go through all the the fun stuff who do you want to leave your property to but as you gather information about an estate and the assets and the type of property that your client owns you do and especially if itamp;#39;s a taxable situation if if thereamp;#39;s no surviving spouse or complete char