This interactive calculator is made available to you as a self-help tool for your independent use and is not intended to provide investment advice. We cannot and do not guarantee its applicability or accuracy to your individual circumstances. This material is not intended to provide tax or legal advice. You should consult your tax and legal advisors to determine whether any particular option is appropriate for your needs and circumstances. ANY TAX ADVICE IN THIS COMMUNICATION IS NOT INTENDED TO BE USED, AND CANNOT BE USED, BY ANY PERSON OR ENTITY FOR THE PURPOSE OF (i) AVOIDING PENALTIES THAT MAY BE IMPOSED ON ANY TAXPAYER OR (ii) PROMOTING, MARKETING OR RECOMMENDING TO ANOTHER PARTY ANY MATTERS ADDRESSED HEREIN.