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Practice of Law and/or Legal Advice

This material  is intended to serve as a basis for further discussion with your other professional advisors.  Although great effort has been taken to provide accurate numbers and explanations, the information in this report should not be relied upon for the preparation of tax returns or investment decisions. Assumed rates of return are not in any way to be taken as a guaranteed projection of the actual return from any recommended investment opportunity.  The actual application of some of these concepts may be the practice of law and is the proper responsibility of your attorney.

Securities Disclosure

 Mr. Jacobs is a Branch Manager and Registered Representative of Jefferson Pilot Securities Corporation. Member SIPC, and is licenced to conduct business with the residents in the states of CA, CO, CT, FL, IL, MA, ME, NH, NY, PA, RI, VT and WV. Securities must always be bought with the accompaniment of  a prospectus.  Past performance in no way guarantees or even indicates future performance.  The sale or discussion of securities must be accompanied by a prospectus.  No securities transactions may be conducted with out the appropriate State and Federal licenses.