Please be advised that any information provided in this website shall not be construed by any person as legal, tax or accounting advice.  Entaire Global Companies strongly suggests that any life insurance ro annuity owner, proposed owner, insured or proposed insured retain the services of qualified tax, accounting and legal counsel for advice on matters presented herein.  The contents of this transmission are intended for instructional and training purposes only.  To ensure compliance with requirements imposed by U.S. Treasury Regulations, we inform you that any tax advice contained in this communication (including any attachments) was 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.