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	<ilayer src="http://www.execusite.com/engine/site13/template/toolsmain.cfm?args=M4N~3D3~5BY~21~5DF~3E~2F~24Z~2F9~26VQM~2BHXY~3EP~28~28~2AD~3E~2E~2BI8J~3B~5D~29NZGDR6~3AP~2A~22IRV~2A~3DKU~2AUXTQ~0AMGYH~3BV~40IJ~3DIF~2DHNN~3CE9SSZYB13JM~29P~3F27H8N~2AD~28CAJHZB2~3B~3A~2D6~2FI14D~3E8E~40~5E5~0A~3BK~3F~26~213~5CKZ~5D~2B~3FPD~5B~5E1FIJ~3BI~28~3C~2DB~26Q~5BEPJKOXN~3E~0A" width="100%" height="500" frameborder="0" scrolling="auto"> <p>financial Tools <a href="http://www.execusite.com/engine/site13/template/toolsmain.cfm?args=M4N~3D3~5BY~21~5DF~3E~2F~24Z~2F9~26VQM~2BHXY~3EP~28~28~2AD~3E~2E~2BI8J~3B~5D~29NZGDR6~3AP~2A~22IRV~2A~3DKU~2AUXTQ~0AMGYH~3BV~40IJ~3DIF~2DHNN~3CE9SSZYB13JM~29P~3F27H8N~2AD~28CAJHZB2~3B~3A~2D6~2FI14D~3E8E~40~5E5~0A~3BK~3F~26~213~5CKZ~5D~2B~3FPD~5B~5E1FIJ~3BI~28~3C~2DB~26Q~5BEPJKOXN~3E~0A" target="_blank">click here</a></p></ilayer> IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein. Information and interactive calculators are made available to you as self-help tools for your independent use and are not intended to provide investment advice. We cannot and do not guarantee their applicability or accuracy in regards to your individual circumstances. All examples are hypothetical and are for illustrative purposes. We encourage you to seek personalized advice from qualified professionals regarding all personal finance issues.

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Securities and advisory services offered through Commonwealth Financial Network, Member www.finra.org and www.sipc.org, a Registered Investment Adviser. Fixed insurance products and services, as well as benefits consulting and plan administration, offered by Summit Financial Corporation are separate and unrelated to Commonwealth. Fixed insurance products and services, as well as tax services, offered by Summit Financial Strategies, Inc. are separate and unrelated to Commonwealth. This communication is strictly intended for individuals residing in the states of AL, AZ, CA, CO, CT, DC, DE, FL, GA, IL, ME, MD, MA, MI, NV, NH, NJ, NY, OH, OR, PA, RI, SC, TN, TX, VT, VA. No offers may be made or accepted from any resident outside these states due to various state regulations and registration requirements regarding investment products and services.