This presentation contains basic general information and is provided with the understanding that it is for educational purposes only and simply reflects our understanding or retirement issues in effect at the time of publication. Individual situations vary and the personal impact of various estate and retirement strategies should be carefully considered. Any mention of interest rates or rates of return are purely hypothetical and not intended to represent any assurances or guarantees. Nothing discussed during this presentation shall be considered specific investment advice or the sell of any specific financial product(s). The tax treatment of any financial planning strategies or financial vehicles that may be discussed within this presentation are based on our current understanding of tax laws, which are subject to change. Such information is presented for educational purposes only, and should not be relied upon as professional tax advice. You should always consult with your personal tax advisor or attorney. WE DO NOT GIVE TAX OR LEGAL ADVICE.