The seminar is for educational purposes only. Any information presented should not be considered as specific tax, legal, or investment advice. Different types of investments involve varying degrees of risk, and there can be no assurance that the future performance of any specific investment, investment strategy, or product made reference to directly or indirectly in this seminar, will be profitable, equal any corresponding indicated historical performance level(s), or be suitable for your portfolio. Moreover, you should not assume that any discussion or information presented serves as the receipt of, or as a substitute for, personalized investment advice from Flanner Financial Group, LLC or any other investment professional. To the extent that a viewer has any questions regarding the applicability of any specific issue discussed, he/she is encouraged to consult with a professional advisor of his/her choosing. Flanner Financial Group, LLC is neither a law firm nor a certified public accounting firm and no portion of the seminar content should be construed as legal or accounting advice.