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189 Wells Avenue 3rd Floor Newton, MA 02459		Phone: 617.630.8787 Fax: 617.630.8325 Email: sam@rubinoandliang.com

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Insurance agents are independent business persons who are not affiliated with Wealth2k, Inc. The information presented is general in nature and not intended to be a complete explanation of the subject matter or a substitute for careful personal planning. In some instances the material specifically refers to elements of federal tax laws and regulations. The impact of any state or local taxes should also be considered. Wealth2k, Inc. does not provide legal or tax advice. Legal, tax, and accounting advice applicable to your own situation should be obtained from a qualified professional.