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Baker & Company, Securities and Investment Advisory Services Offered through L. M. Kohn & Company A Registered Broker/Dealer, Member FINRA/SIPC/MSRB does not offer tax, or legal advice. The information presented here is not specific to any individual's personal circumstances.

To the extent that this material concerns tax matters, it is not intended or written to be used, and cannot be used, by a taxpayer for the purpose of avoiding penalties that may be imposed by law. Each taxpayer should seek independent advice from a tax professional based on an individuals circumstances.

These materials are provided for general information and educational purposes based upon publicly available information from sources believed to be reliable:we cannot assure the accuracy or completeness of these materials. The information in these materials may change at any time and without notice.

IMPORTANT CONSUMER INFORMATION: A broker-dealer, investment adviser, BD agent, or IA rep may only transact business in a state if first registered, or is excluded or exempt from state broker-dealer, investment adviser, BD agent or IA rep registration requirements, as appropriate. Follow-up, individualized responses to persons in a state by such a firm or individual that involve either effecting or attempting to effect transactions in securities, or the rendering of personalized investment advice for compensation, will not be made without first complying with appropriate registration requirement, or an applicable exemption or exclusion.

For information concerning the licensing status or disciplinary history of broker-dealer, investment adviser, BD agent, or IA rep, a consumer should contact his or her state securities law administrator.

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Securities Investor Protection Agency

L M Kohn