*The information contained in this book does not purport to be a complete description of the securities, markets or developments referred to in this material. The information has been obtained from sources considered to be reliable, but we do not guarantee that the foregoing material is accurate or complete. Any information is not a complete summary or statement of all available data necessary for making an investment decision and does not constitute a recommendation. Any opinions of the chapter authors are those of the chapter author and not necessarily those of RJFS or Raymond James. Expressions of opinion are as of the initial book publishing data and are subject to change without notice. Raymond James Financial Services, Inc. is not responsible for the consequences of any particular transaction or investment decision based on the content of this book. All financial, retirement and estate planning should be individualized as each person’s situation is different. This book is not intended as a solicitation or an offer to buy or sell any security referred to herein. Keep in mind that there is no assurance that the recommendations or strategies contained in the book will ultimately be successful or profitable nor protect against a loss. Recommendations, specific investments or strategies oiscussed may not be suitable for all investors. Past performance may not be indicative of future results. You should discuss any tax or legal materials with the appropriate professional.