Music, hello, and thank you for participating in today's VKD Strategic Alliance Series webinar. This alliance webinar series is designed to deliver relevant content to other practicing CPAs and to give you all an opportunity to find new ways to serve your clients. Keep an eye out for future invitations to our upcoming Alliance Forum webinars on various topics. If you have any ideas for a topic, please feel free to put those in your comments. Today, our webinar topic is "What is the Work Opportunity Tax Credit?" Our presenter today is Bob Johnson. Bob is a partner within BKDS State and Local Tax Services Division. Bob is experienced in providing multi-state sales and use tax consulting in a variety of industries. He focuses on analyzing Nexus issues, determining taxability decisions, identifying and securing credits and incentives, handling state tax audits, developing tax savings ideas, evaluating current compliance strategies and guidelines, and assessing and implementing new sales and use tax systems. Bob is responsible for BKDS' WOTC practice that serves over 45 clients nationwide. Again, thank you for participating in today's webinar. At this time, I would like to introduce Bob. Good afternoon, everybody. First, I'd like to thank everyone for taking the time to join us for this webinar. As Brandon mentioned, I am a state local tax partner here at BKT. A common question that I get is why does the federal tax credit fall under the state and local tax umbrella? As Brendon stated, I oversee our state local tax credit incentive practice, and it was a natural fit for us to include the federal tax credit with my experience in this area. Before I begin, I don't know if there's a chat function, but if you could tell me if you are currently reviewing new applicants for WOTC or...
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