Depending on your specific investment objectives and financial position, the investments discussed or recommended in this Book/Web site may or may not be suitable for you. It is up to you to weigh any decision carefully. Past performance is not necessarily a guide to future performance and is no guarantee of future results. Income from investments may fluctuate. The price or value of any investment identified directly or indirectly in this Book/Web site may fall or rise against your interests and the interests of other investors and every financial scenario is different. This firm or one of its affiliates may from time to time perform or seek to perform investment services for any company mentioned in these pages, and this firm and others associated with it may at any time specialize in and effect transactions in the securities mentioned. Opinions, where and when expressed, are subject to change without notice. Information was obtained from sources considered reliable, but no representation is made as to its accuracy. The IRS requires us to inform you that any federal tax advice in this writing and any attached documents is not intended or written to be used, and cannot be used, (1) for the purpose of avoiding federal tax penalties or (2) promoting, marketing or recommending any transaction discussed in this communication to another person unless we expressly indicate otherwise. Certain tax advice contained in this article was written to support, within the meaning of Treasury Department Circular 230, the promotion or marketing of the transactions or matters addressed by such advice because the author has reason to believe that it may be used by another person in promoting, marketing or recommending a partnership or other entity, investment plan or arrangement to one or more taxpayers. Before using any tax, advice contained in this article, taxpayers should seek advice based on the taxpayer's circumstances from an independent tax advisor. Testimonials may not be representative of other clients and is no guarantee of future performance or success. Disclosure: Insurance and annuities offered through agency Tax & Retirement Institute, FL State Insurance License #L105751. Agency does not provide legal or tax advice. Please consult with your attorney, accountant, and/or tax advisor for advice concerning your circumstance. The specialized information we provide regarding tax minimization planning is not intended to (and cannot) be used by anyone to avoid paying federal, state or local municipalities taxes or penalties. You should seek advice based on your circumstances from an independent tax advisor as tax laws are subject to interpretation, legislative change and unique to every specific taxpayer’s particular set of facts and circumstances.