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LEGAL, INVESTMENT AND TAX NOTICE:

This information is not intended to be and should not be treated as legal advice, investment advice or tax advice. Readers, including professionals, should under no circumstances rely upon this information as a substitute for their own research or for obtaining specific legal or tax advice from their own counsel. ARI Financial Group does not provide legal, tax, accounting, insurance and/or financial advice. To ensure compliance with requirements imposed by local authorities, readers, including professionals, should obtain their own independent legal, tax, accounting, insurance and/or financial advice, based on their particular circumstances, from licensed, certified and/or regulated professionals. To the extent that this message or any attachment concerns tax matters, it is not intended to be used and cannot be used by a taxpayer for the purpose of avoiding. penalties that may be imposed by law. The information contained in this material constitutes proprietary and confidential information of ARI Financial Group and shall not be distributed or shared with third-parties without express written consent from the company.