FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC All the information contained herein is confidential and proprietary and belongs solely to American General Life Companies. The unauthorized use, reproduction or disclosure of this information is prohibited. Introducing American General’s Accelerated Access Solution SM Presented by…

2 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Illustrating the AAS in WinFlex About 91% of older adults have at least one chronic condition, and 73% have at least two. 1 Every 34 seconds an American has a coronary event 2 – 75% of people who suffer a heart attack survive at least three years 3 Every 40 seconds an American has a stroke % of people who suffer a stroke survive at least three years 5 1 American Heart Association, Heart Disease and Stroke Statistics – 2013 Update 2 American Heart Association, Heart Disease and Stroke Statistics – 2011 Update 3 American Heart Association, Heart Disease and Stroke Statistics – 2010 Update 4 American Heart Association, Heart Disease and Stroke Statistics – 2011 Update 5 Fidelity Benefits Consulting study

3 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Illustrating the AAS in WinFlex $220,000 for out-of-pocket medical expenses = the healthcare costs throughout retirement 6 for an average 65-year old couple retiring now 73% of respondents to a recent survey say serious health problems are their major worry about living to The 2Q11 SunAmerica Retirement Re-Set SM Study conducted by Harris Interactive surveyed a national sample of adults age Benefit payout subject to 90 day elimination period. See outline of coverage for details.

4 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Accelerated Access Solution SM A life insurance rider that can provide access to income tax-free death benefits while the insured is living to help pay for expenses related to a chronic illness. 1 The funds can be used to help pay for: 1Insured must be certified as chronically ill by a Licensed Health Care Practitioner and meet all eligibility requirements. Income tax free amounts are subject to limitations under IRC section 101(g). Adult DaycareAssisted Living Family CareNursing Home Care Virtually any expense, even those unrelated to the illness

5 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Accelerated Access Solution SM is Perfect for Consumers:  That know they need long-term life insurance protection  Desire access to funds for potential future chronic care expenses  Have experienced a recent care event with a family member or friend  Living a healthy lifestyle but want options in the event their health deteriorates  Are reluctant to purchase stand-alone Long Term Care insurance

6 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Benefits of Accelerated Access Solution SM  Available on AG Secure Lifetime GUL ® II  No waiting period –Benefits are available at the time the policy is issued –Subject to 90-day elimination period  Optionality in payouts –Policy owner selects the monthly payout option that’s best for them –THREE different choices available 2%; 4%; or per diem  Guaranteed benefits –Benefits are paid irrespective of actual costs incurred

7 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Usage of the Accelerated Access Solution SM To activate the rider, one of the following health impairment criteria must be met: 1.Insured is unable to perform without substantial assistance from another person two of the Activities of Daily Living (ADLs) and the condition is expected to be permanent.* Activation BathingContinence DressingEating ToiletingTransferring *Annual re-certification is required.

8 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Usage of the Accelerated Access Solution SM To activate the rider, one of the following health impairment criteria must be met: 2.Insured requires substantial supervision from threats to health and safety due to a severe cognitive impairment (similar to Alzheimer’s and similar forms of irreversible dementia) that is measured by clinical evidence and standardized tests that is expected to be permanent* measuring: –Short-term or long-term memory –Orientation as to people, places or time –Deductive or abstract reasoning When one of the two criteria is met and the 90 day elimination period is satisfied, the monthly benefit payments begin. Activation *Annual re-certification is required.

9 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Accelerated Access Solution SM Specifications  101(g) Rider –Chronic Illness, not Long Term Care  No additional agent licensing requirement  COI Charge (rather than an adjustment at time of claim)  Dollar-for-Dollar offset of death benefit during payments  2 of 6 ADL’s or Cognitive Impairment –Expected to be permanent  Waiver of Monthly Deductions –Monthly deductions are waived for the entire policy and all company riders as long as the policy owner meets the chronic illness requirements

10 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Accelerated Access Solution SM Specifications  Issue Ages 18 – 80  Must be added at policy issue  Benefit Amount Limits (selected at purchase): –Minimum Accelerated Benefit $50,000 –Maximum Accelerated Benefit $1,500,000  Benefit Percentage Limits (selected at purchase): –Minimum Accelerated Benefit = 50% of DB –Maximum Accelerated Benefit = 100% of DB  Available through Table D  Indemnity, not Reimbursement

11 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Optionality in Payouts The client gets to decide the payout option:  2% of the Accelerated Access Solution SM benefit per month, or  4% of the Accelerated Access Solution SM benefit per month, or  The government-regulated maximum Per Diem amount in effect at the time the client claims benefits –2014 Per Diem Maximum $330 per day ($118,800 year) –Per Diem is indexed for inflation  If the 2% or 4% options generate a monthly benefit in excess of the Per Diem in effect at the time of claim, the monthly benefit paid will not exceed the maximum Per Diem at the time of claim

12 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Accelerated Access Solution SM  The Terminal Illness Rider must always be selected (no charge)  The monthly cost of the A.A.S. rider will vary based on: –The accelerated benefit amount option chosen –Issue age –Gender –Underwriting class  Once the insured meets the health impairment criteria: –Premium requirements stop –The death benefit is reduced by the benefit amount paid to the policy owner, dollar-for-dollar –Benefits received are generally income-tax free –Remaining death benefit is paid to the beneficiaries income-tax free How It Works…

13 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Accelerated Access Solution SM The insured will become eligible for the Accelerated Death Benefit when each of the following conditions are met…  American General must receive a written request for the Accelerated Death Benefit  American General must receive Written Certification of impairment from a Licensed Health Care Practitioner  American General must receive written consent from any irrevocable beneficiaries or assignee of record named in the policy  The 90 day Elimination Period has been satisfied; and  The insured is Chronically Ill at the time a benefit payment is made How It Works…

14 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Let's Look at an Example…  55 Male Preferred Non-Tobacco  Purchases a $800,000 AG Secure Lifetime GUL ® II  Elects to add the Accelerated Access Solution SM –The client elects to accelerate 50% ($400,000) of the death benefit if he becomes chronically ill –He elects the 2% monthly payout option

15 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC The Result… Death Benefit $800,000 Accelerated Access Solution SM Acceleration Amount $400,000 2% Monthly Payout Option $8,000 per month ($400,000 x 2%) Payout Duration 4 years, 2 months ($400,000 ÷ $8,000 = 50 months) If he becomes chronically ill and elects to activate the rider he would be able to begin accelerating $8,000 per month.

16 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC $150,000 DB2% Payout How Many Months?4% Payout How Many Months?Per Diem* How Many Months? Year 1$3,00050$6,00025$9,90015 Year 10$3,00050$6,00025$12, Year 20$3,00050$6,00025$12, Year 30$3,00050$6,00025$12, $500,000 DB2% Payout How Many Months?4% Payout How Many Months?Per Diem* How Many Months? Year 1$9,90050$9,90050$9,90050 Year 10$10,00050$14,55534$14,55534 Year 20$10,00050$20,00025$21,54623 Year 30$10,00050$20,00025$31,89315 How Long Will It Last? 100% Acceleration * Per Diem based off of 2014 amount increasing at 4% per year. Number of months are rounded down to whole numbers. 1 Minimum payout period is 12 months the per diem numbers have been adjusted to reflect this.

17 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC $1,500,000 DB2% Payout How Many Months?4% Payout How Many Months?Per Diem* How Many Months? Year 1$9,900151$9,900151$9, Year 10$14,555103$14,555103$14, Year 20$21,54669$21,54669$21,54669 Year 30$30,00050$31,89347$31,89347 $1,000,000 DB2% Payout How Many Months?4% Payout How Many Months?Per Diem* How Many Months? Year 1$9,900101$9,900101$9, Year 10$14,55568$14,55568$14,55568 Year 20$20,00050$21,54646$21,54646 Year 30$20,00050$31,89331$31,89331 How Long Will It Last? 100% Acceleration * Per Diem based off of 2014 amount increasing at 4% per year. Number of months are rounded down to whole numbers.

18 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Male 35 Preferred Non-Tobacco $150,000 DB 2%4%Per Diem 1 Premium$1, $1, (+35.71) $1, (+60.60) Year 1 Payout$3,000$6,000$9,900 Year 10 Payout$3,000$6,000$12,500 3 Year 20 Payout$3,000$6,000$12,500 3 Year 30 Payout$3,000$6,000$12,500 3 What if the client chose a 50% payout $1, (-78.77) 2 $1, (-94.01) 2 $1, ( ) 2 Accelerated Access Solution SM Premium Premium without the rider $985 1 Per Diem based off of 2014 amount increasing at 4% per year. 2 Compared to 100% payout option. 3 Minimum payout period is 12 months the per diem numbers have been adjusted to reflect this. *All solved premium amounts are under the assumption of guaranteeing to maturity (age 121). Illustration solved to pay premiums to the age of 65 only.

19 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Male 45 Preferred Non-Tobacco $500,000 DB2%4%Per Diem 1 Premium$6, $6, (+ $72.24) $6, (+ $82.40) Year 1 Payout$9,900 Year 10 Payout$10,000$14,555 Year 20 Payout$10,000$20,000$21,546 Year 30 Payout$10,000$20,000$31,893 What if the client chose a 50% payout $5, (- $188.55) 2 $5, (- $121.44) 2 $6, (- $86.61) 2 Accelerated Access Solution SM Premium Premium without the rider $5,335 1 Per Diem based off of 2014 amount increasing at 4% per year. 2 Compared to 100% payout option. *All solved premium amounts are under the assumption of guaranteeing to maturity (age 121). Illustration solved to pay premiums to the age of 65 only.

20 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Male 65 Preferred Non-Tobacco $1,000,000 DB2%4%Per Diem 1 Premium$23, $24, (+ $738.07) $24, (+ $774.31) Year 1 Payout$9,900 Year 10 Payout$14,555 Year 20 Payout$20,000$21,546 Year 30 Payout$20,000$31,893 What if the client chose a 50% payout $22, (- $1,129.96) 2 $23, (- $1,422.58) 2 $23, (- $ ) 2 Accelerated Access Solution SM Premium Premium without the rider $21,017 1 Per Diem based off of 2014 amount increasing at 4% per year. 2 Compared to 100% payout option. *All solved premium amounts are under the assumption of guaranteeing to maturity (age 121). Illustration solved to pay premiums to the age of 121.

21 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC  Answer…….it depends…… –When does the insured speculate they will need to activate the rider? Impossible to know. –How long do they want the benefits to last? Different payout options payout over different periods of time. –Should you choose the 50% payout base or 70%, 80%, or 100%? –How much more does it cost? Let’s take a look… Which Payout Option is Best?

22 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC  Male 45 Male PNT  $20,000 in monthly benefits beginning at age 65  Which option is best? Which Payout Option is Best? Death Benefit Acceleration Benefit Benefit Payout Option Monthly Benefit Benefit Duration Annual Premium $1,000,000$500,000Per Diem$21,5462 Yrs$11,385 $1,000,000$500,0004%$20,0002 Yrs$11,373 $1,000,000 2%$20,0004 Yrs$11,765 $1,000,000 4%$21,5464 Yrs$11,910 $1,000,000 Per Diem$21,5464 Yrs$11,930 1 Per Diem based off of 2014 amount increasing at 4% per year.*Premium solve pay to age 65. *All solved premium amount are under the assumption of guaranteeing to maturity (age 121).

23 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Death Benefit Acceleration Benefit Benefit Payout Option Monthly Benefit Benefit Duration Annual Premium $1,000,000$500,000Per Diem$31, Yrs$11,385 $1,000,000$500,0004%$20,0002 Yrs$11,373 $1,000,000 2%$20,0004 Yrs$11,765 $1,000,000 4%$31, Yrs$11,910 $1,000,000 Per Diem$31, Yrs$11,930  Male 45 Male PNT  Max in monthly benefits at age 75  Which option is best? Which Payout Option is Best? 1 Per Diem based off of 2014 amount increasing at 4% per year.*Premium solve pay to age 65. *All solved premium amount are under the assumption of guaranteeing to maturity (age 121).

24 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Supplemental Application for Chronic Illness ABR

25 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Supplemental Application Knock-Out Questions

26 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Supplemental Application Additional Questions

FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC All the information contained herein is confidential and proprietary and belongs solely to American General Life Companies. The unauthorized use, reproduction or disclosure of this information is prohibited. Running WinFlex Illustrations w/ AAS Running WinFlex Illustrations w/ AAS

28 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC “The accelerated amount is below the minimum allowable for the rider, and has been increased to the minimum amount.” WinFlex Warning Messages ExampleAmounts Face Amount$50,000 Accelerated Percentage50% Accelerated Amount$25,000 Minimum Accelerated Amount$50,000 Accelerated Percentage Adjusted to 100%$50,000

29 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC “The face amount exceeds the maximum allowable of $3,000,000 for the AAS. Please reduce the face amount.” WinFlex Error Messages ExampleAmounts Face Amount$10,000,000 Selected A.A.S. Benefit (max.)$1,500,000 Max. A.A.S. Benefit = $1,500,000 DB cannot exceed 2x the A.A.S. benefit (50%) DB Adjusted to the Maximum$3,000,000

30 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC “The accelerated amount exceeds the maximum allowable for this rider, and has been reduced to the maximum amount.” WinFlex Warning Messages ExampleAmounts Face Amount$2,000,000 Accelerated Percentage80% Accelerated Amount$1,600,000 Max Accelerated Amount$1,500,000 New Accelerated Amount$1,500,000 Adjusted Percentage75%

31 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC “The Monthly Benefit selected exceeds the 2013 IRS maximum per-diem amount prescribed by the IRS. The maximum monthly benefit may not exceed the per-diem amount in effect at the time you make your claim for benefits. However, the total aggregate benefit will not be reduced.” WinFlex Warning Messages ExampleAmounts Face Amount$1,000,000 Accelerated Percentage50% Monthly Benefit Payout Percentage4% Monthly Benefit$20,000 (1M x 50% x 4% = 20K) IRS Per Diem 2014$9,900 Monthly Benefit Adjusted to$9,900 Total Benefit Payable = $500,000

32 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Illustrating the AAS in WinFlex

33 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC The Illustration Output

FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC All the information contained herein is confidential and proprietary and belongs solely to American General Life Companies. The unauthorized use, reproduction or disclosure of this information is prohibited. Sales Ideas

FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC All the information contained herein is confidential and proprietary and belongs solely to American General Life Companies. The unauthorized use, reproduction or disclosure of this information is prohibited.

36 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC  Henry is a 55 year old husband and father who is in good health and has seen firsthand how a chronic illness can adversely affect a family’s financial plan.  He has a brother, Edward, who has been dealing with the aftermath of a stroke for a few years and has experienced a significant depletion in financial assets due to the incredible costs of care due to his condition. Problem: Chronic Illness Hits Close to Home

37 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC  Specifically, Edward had to tap into his retirement dollars to pay for the rising medical bills, a wheelchair, adapting his house with entrance ramps and electric stairwell lifts as well as his day-today physical care due to his limitations, leaving his spouse, Emily, with dramatically smaller retirement resources when Edward passes away.  To make matters worse, at the time of Edward’s death, Emily’s Social Security income will drop by 1/3 to 1/2 of the couple’s total.  Henry wants to protect his family’s assets and create flexible financial options in the event a chronic illness should occur. Problem: Chronic Illness Hits Close to Home

38 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC  Henry purchases a $250,000 AG Secure Lifetime GUL ® II policy life insurance policy with the AAS rider to provide the flexibility and protection he is looking for.  The base policy can provide funding in the event of a chronic illness diagnosis offering Henry an option that protects his retirement portfolio from being depleted by medical expenses and physical day-to-day care and assistance..  The death benefit remaining after Henry passes away can help his surviving spouse with additional assets to offset the reduction in Social Security income that occurs when one spouse dies. Solution: Life Insurance You Don’t Have to Die to Use

39 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Choose an Accelerated Access Solution total benefit amount anywhere between $125,000 and $250,000 Three monthly benefit payment amounts options as shown in the chart below. Solution: Life Insurance You Don’t Have to Die to Use

40 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC  Twenty years later when Henry was 75 and in retirement, he suffered a heart attack and activated the rider to access a portion of the death benefit each month. 1  Because he chose the pier diem option, the monthly benefit amount had increased to approximately $20,000 in the year he went on claim, and was payable for up to 12 months.  The Accelerated Access Solution allowed his family to use the funds to pay for his medical and physical care expenses and helped to helped to protect Henry’s retirement assets for his surviving spouse. 1 Insured must be certified as chronically ill by a licensed physician and meet all eligibility requirements. Fast Forward

FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC All the information contained herein is confidential and proprietary and belongs solely to American General Life Companies. The unauthorized use, reproduction or disclosure of this information is prohibited.

42 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC  As the sole breadwinner, Julia is a 45 year old single mother who wants to protect the financial stability of her family’s financial future.  Without knowing what will happen in the future, she would like to build in some protection in the event she should develop a chronic illness or pass away prematurely. Problem: Planning for the Unexpected

43 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC  Julia purchases a $500,000 AG Secure Lifetime GUL ® II policy.  With the optionality built into the policy she has the following choices: –Choose an Accelerated Access Solution SM total benefit amount anywhere between $250,000 and $500,000 –Choose among three monthly benefit payment amount options Solution: Life Insurance You Don’t Have to Die to Use

44 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Julia chose the 100% total benefit option giving her a $500,000 Accelerated Access Solution SM benefit. She also chose the per diem benefit payment option at the time of purchase. Solution: Life Insurance You Don’t Have to Die to Use

45 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC  Thirty years later when Julia was 75 and in retirement, she suffers a stroke and activates the rider to access a portion of the death benefit each month. 1  Because she chose the pier diem option, the monthly benefit amount had increased to approximately $31,000 in the year she went on claim, and was payable for up to 16 months.  Julia pass away 6 months after going on claim and therefore still had $314,000 in death benefits that was payable to her beneficiaries.  The Accelerated Access Solution allowed her family to use the funds to pay for her medical care and protected family assets from being depleted as a result of the illness. Solution: Life Insurance You Don’t Have to Die to Use 1 Insured must be certified as chronically ill by a licensed physician and meet all eligibility requirements.

46 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Top Reasons to Sell Accelerated Access Solution SM Multiple benefit payment options Unique benefit payment option Waiver of monthly deduction Flexible option with total benefit amount No receipts required Guaranteed benefits Not a “use it or lose it” policy Control over how money is spent No waiting period Competitively priced Attractive compensation Income-tax free benefits No additional licensing required Affordable alternative to Long Term Care

47 FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC Top Reasons to Sell Accelerated Access Solution SM Multiple benefit payment options Unique benefit payment option Waiver of monthly deduction Flexible option with total benefit amount No receipts required Guaranteed benefits Not a “use it or lose it” policy Control over how money is spent No waiting period Competitively priced Attractive compensation Income-tax free benefits No additional licensing required Affordable alternative to Long Term Care

FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC All the information contained herein is confidential and proprietary and belongs solely to American General Life Companies. The unauthorized use, reproduction or disclosure of this information is prohibited. Questions? For additional information, please contact your American General Life Companies representative or visit our producer web site at National Sales Desk can be reached at

FOR PRODUCER USE ONLY – NOT FOR DISSEMINATION TO THE PUBLIC All the information contained herein is confidential and proprietary and belongs solely to American General Life Companies. The unauthorized use, reproduction or disclosure of this information is prohibited. Important Information Policies issued by: American General Life Insurance Company, 2727-A Allen Parkway, Houston, Texas Policy Form Numbers 10460, ICC-10460; Lifestyle Income Rider Form Number 13972; Accelerated Access Solution (Chronic Illness Accelerated Death Benefit Rider) form numbers 13600, 13601, ICC ; Accidental Death Benefit Rider Form Number 82012; Children’s Insurance Benefit Rider Form Number 82410; Spouse/Other Insured Term Rider Form Number 88390; Terminal Illness Rider Form Number 91401; Waiver of Monthly Deduction Rider Form Number The underwriting risks, financial and contractual obligations and support functions associated with the products issued by American General Life Insurance Company (AGL) are its responsibility. Guarantees are subject to the claims paying ability of the issuing insurance company. American General does not solicit business in the state of New York. Policies and riders not available in all states. American General Life Companies, is the marketing name for a group of affiliated domestic life insurers, including AGL. These product specifications are not intended to be all-inclusive of product information. State variations may apply. Please refer to the policy for complete details. American General Life Insurance Company and their distributors and representatives may not give tax, accounting or legal advice. Individuals should be advised to seek the advice of an independent tax advisor or attorney for more complete information concerning their particular circumstances and any tax statements made in this material.. © All rights reserved.