LWS Disclosures For Website

IRS Circular 230 Disclosure: To ensure compliance with requirements imposed by the IRS, we

inform you that any perceived U.S. federal tax “advice” contained in this communication

(including any attachments) is not intended or written to be used, and cannot be used, for the

purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing

or recommending to another party any transaction or matter addressed herein.

As a educator, implementor only, LWS does not act in the capacity of a broker, sales

representative, investment adviser, or tax or legal adviser; does not sell or recommend any

security; and does not accept any security transaction fee or payment for such transactions.

Circumstances may affect tax and legal outcomes. Each transaction is different and unique to

each participant. Neither LWS nor any of its officers or employees may or does provide tax,

legal or investment advice. Nothing herein is intended to be, or may be taken to be, tax, legal or

investment advice. Interested parties should consult their legal, tax and investment advisers

before choosing to proceed with any planning options.