**You should not use this presentation as a substitute for your own judgment, and you should consult professional advisors before making any tax, legal, financial planning or investment decisions. State and Federal laws (including tax laws) which may impact you change frequently. You should consult with your tax and/or legal advisors to before making any adjustments as a result of changes to the law or changes in your circumstances, and for reasons that may not have been identified or discussed in connection with this illustration.