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all right for this video I want to go through a sample Boi report which is an informational return thatamp;#39;s filed with finsen to report beneficial ownership information on domestic and foreign reporting companies so these filings came into play because of the corporate transparency act and so weamp;#39;re going to look at a sample return here for an S corporation that was set up in 2022 so weamp;#39;ve got the sample return here weamp;#39;ll go through all the pages we weamp;#39;ve also got the Boi small compliance guide uh provided by finsen and we have a copy of the 20123 tax return the 1120s for our S corporation weamp;#39;ve also got the finsen website up here for reference and then lastly weamp;#39;ve got just two slides one covering some B basic details on the CTA uh and what is a reporting company and then the second slide are the fact pattern details for our ES Corporation that was set up pre 2024 so if we start with the CTA Basics the uh corporate transparency Act