specific employer requirements which are listed on page 13, 14, and 15 and i just want to make note that sfhss is compliant with these requirements from an employer perspective and we've considered all of these components in the 2018 rates as they are impacted. and i'm going to turn it over to mike starting on page 16. >> good afternoon, mike clark. i'm going to speak with current state of the excise tax, it is due to be implemented in 2020 but there's uncertainty as to whether it will go in to place whether the i.r.s. will release the guidance that we need to support understanding whether a particular employer has exposure to the excise tax and we offer guidance to employers to start thinking ahead on modelings and we've done that and we have early modeling to present to you today on behalf of the system plans and also just some understanding of where we think it is today but understand that there is a lot to be clarified here. so, real quickly on page 17, the excise tax was original ledue to the implemented in 2018 and the way the a.c.a. was written and certain thresh held for cost that woul