Intermountain Retirement Education Association® (IREA) is licensed with the Insurance Department of Utah and does not offer insurance products and services. IREA is a private public service organization dedicated solely to providing no obligation educational services to residents in the U.S.. IREA is funded by contributions from unaffiliated retirement advisory firms. IREA and its representatives cannot give ERISA, tax, investment or legal advice. This material is provided for informational purposes only and should not be construed as ERISA, tax, investment or legal advice. Interested parties must consult and rely solely upon their own independent advisors regarding their particular situation and the concepts presented here. Although care has been taken in preparing this material and presenting it accurately, IREA disclaims any express or implied warranty as to the accuracy of any material contained herein and any liability with respect to it.