Disclaimer: I am able to provide you with factual information as information only

which, as such, does not constitute advice and should not be relied upon as financial

product advice.  This information is purely factual and doesn’t take into account your

personal objectives, situation or needs.  You should rely on external sources to

validate this information and must determine whether the information is

appropriate for your particular circumstances before making a decision.  For

financial product advice that takes account of your objectives, financial situation or

needs, you should seek financial advice from a reputable CPA license holder before

making a decision.