Good afternoon. I hope everyone enjoyed the luncheon. This afternoon Iâve been asked to speak to you some pretty heavy subject matter â Fair Value Accounting. In the short time I have this afternoon, it is certainly not my intention to turn you into fair value experts but rather to give you a brief, high-level overview of what fair value accounting is⊠to familiarize you with the concept, point out the inherent challenges of fair value accounting and, in the end, offer some planning considerations.