 Now I want to give a quick recap of at least my interpretation of some of the events that happened related to the Affordable Care Act because telling a story can give us some better understanding of how the current implications should be implemented or how they came about and how we can act on the tax preparation at this point in time. So you may or may not recall that in the Obama administration there was a big push related to healthcare. They wanted to solve the healthcare problems, some of the problems being healthcare is very expensive, they wanted access to the healthcare and so on. Now some of the solutions proposed included for example this issue of a free rider problem from an economic standpoint. This is a typical kind of economic standpoint situation or argument in that there are many people that don't have health insurance that still get healthcare for example going to the emergency room when they need it when they can't pay for the healthcare or have coverage for it which causes the insurance for people that do pay for the healthcare to go up. That's one issue that came up. There's another issue as to whether it would be more beneficial to have one large basically healthcare system or to have more competing health insurance kind of system, a more market based approach which I won't go into in a lot of detail here. Now with this free rider problem it's kind of similar to auto insurance so you have a similar situation where they basically said that you have to have insurance in many areas if you're going to get a driver's license and in doing so since everybody is insured then that will hopefully lower the cost of insurance because you're not going to get into an accident or less likely to get into an accident with someone that can't cover the damage you know if they caused the accident. However in the car insurance the issue was that you had to get insurance in order to get a driver's license whereas on the federal level with the health insurance they basically wanted to require health insurance just as a condition in and of itself not to get anything else and then if you don't how are they going to enforce that they would have to hit you with penalties and what not on taxes and so there was a question as to whether that was a constitutional thing to do to force someone to buy something and then hit them with penalties or taxes on you know the tax return if they don't as a consequence to try to enforce that and so there was back and forth on this whole type of thing and what we ended up basically having is a healthcare marketplace kind of system where some people could basically get access to a credit for health insurance and that's obviously the idea was to help more people to be able to afford in essence the health insurance.