Annual Tax Filing Tips, Traps And Information Guide

For Your 2013 Tax FilingBy Lance Roberts, Richard Rosso, CFP® and Scott Bishop, CPA, CFP®

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There are only three things in life you can’t avoid: “death,taxes and an angry wife.” The bad news is that it is thattime of the year again to deal with taxes, the good news isthat you don’t have to worry about a lot of tax surprises.The American Taxpayer Relief Act of 2012 enacted on Jan.2, 2013, made many existing tax laws permanent andextended other provisions through 2013.

The following guide is a list of tips, traps and suggestions tohelp you as you prepare your taxes. As always, we highlyrecommend a qualified and competent CPA to file yourtaxes – while it may be more expensive than filing taxes onyour own, the tax and time savings are generally worth it.

Note: Every year or so, some temporary tax provisions arerenewed by Congress. In recent years, however, lawmakershave let the laws expire and then renewed themretroactively. In 2013, fifty-five tax provisions expired onDec. 31, 2013. While this doesn't affect your 2013 taxreturn, it could mean upcoming changes to tax planning for2014.

Good Organization Makes The Process Easier

You are going to need:

All 1099’s, K-1’s, and W-2’s

Last year’s tax return

Receipt’s

Mortgage Interest Statements

Cost basis on investments

Know details on income from rental properties

Realized Capital Gain/Loss Statements

Here is an Income Tax Organizer to get you started. Youcan use it to get all your information together rather youare doing it yourself or preparing to use a CPA.

To get all of the right forms that you will need to file yourreturn go the Internal Revenue Service website directly.You can find all the forms on the home page.

Okay, now that you have everything ready to go let’s reviewsome of the important information that you need to know.

Married Filing Jointly

Head Of Household

Individual Taxpayers

Married Taxpayers Filing Separate

Annual Tax Filing Tips, Traps And Information Guide

For Your 2013 Tax FilingBy Lance Roberts, Richard Rosso, CFP® and Scott Bishop, CPA, CFP®

Page | 2

The American Taxpayer Relief Act of 2012 (ATRA) has created planning challenges for individuals who earn $200,000 ormore.

You’ll need to navigate financial landmines when it comes to tax-savings strategies. Depending on your earnings youcould be subject to new Medicare taxes on wages and net investment income along with higher tax rates on ordinaryincome, dividends and capital gains. The potential phase-out of itemized deductions is another tax obstacle to deal withnow.

Singles who earn more than $400,000 and married couples filing jointly who earn more than $450,000 will be hit thehardest as they face a top marginal tax rate of 39.6% up from 35% in 2012. On top of that is the .9% Medicare surtax onearned income in excess of $250,000 if married filing jointly, $200,000 for single filers.

Another blow to this group is the increase to long-term capital gain and dividend tax rates from 15% to 20%. In addition,a 3.8% Medicare tax on net investment income has the potential to bring the rates to 23.8% - a total increase over 2012of 59%.

Also, the phase-out of itemized deductions has returned. Called the “Pease Limitation”, it reduces total itemizeddeductions by 3% of excess income over certain AGI thresholds, up to a maximum of an 80% of the amount of itemizeddeductions allowable in a taxable year. Those with adjusted gross incomes of $250,000 (individual), $300,000 formarried couples will trigger the reduction. The formula is complicated and should be discussed with a qualified taxadvisor to discuss both the impact to you and any strategies that may be available.

Ostensibly, those who make $400,000 or more are going to hurt the most by ATRA.

Other “Stealth” Taxes:

However, even if your income is below $200,000, below is a list of phase-outs for certain popular tax deductions andcredits (meaning that you can lose these credits if your income (Modified Adjusted Gross Income) is below the levelslisted below (the range denotes that you lose a portion of the tax benefit once you hit the minimum number in therange and lose it completely once you hit the larger number):

Tax Benefit Phase-Out Range (single filers) Phase-Out Range (joint filers)

Child Tax Credit $75,000-plus $75,000-plus

American Opportunity Credit (College) $80,000 to $90,000 $160,000 to $180,000

Lifetime Learning Credit (College) $52,000 to $64,000 $108,000 to $128,000

Adoption credit $197,880 to $237,880 $197,880 to $237,880

Tuition deduction (College) $65,000 to $80,000 $130,000 to $155,000

Student loan interest deduction $60,000 to $75,000 $125,000 to $155,000

Retirement Savings Credit $17,750 to $29,500 $35,500 to $59,000

Note: If you want to know more about these tax-breaks, some are listed later in this Guide, please call us.

Financial planning is complicated for those who make between $200,000 and $450,000 (or even lower for some taxbenefits) as a series of income events may trigger investment surcharges and phase-out of itemized deductions. Oneshould work jointly with a knowledge financial planner and tax advisor to create a strategy to alleviate or postponetriggers. Although this is not easy, it can be a very exercise.

Annual Tax Filing Tips, Traps And Information Guide

For Your 2013 Tax FilingBy Lance Roberts, Richard Rosso, CFP® and Scott Bishop, CPA, CFP®

Page | 3

Qualified Deductions Mortgage Interest

Mortgage Points

Interest Expense

Business Use Of A Car

Business Entertainment Expenses

Educational Expenses

Employee Business Expenses

Charitable Donations

Misc. Expenses That Exceed 2% Of AGI

Home Office Expenses

Tax Preparation Expenses

Investment Management Fees

Medical Expenses Exceeding 10% Of AGI

Exemption For Unreimbursed MedicalExpenses For Individuals 65 Or Older ThatExceed 7.5% Of AGI (Through 2016 Only)

Casualty, Disaster and Theft Loss

State Sales Taxes

Itemize Your Deductions

While it is easier to take the standard deduction you couldwind up saving a significant amount of tax dollars byitemizing, especially if you:

Are self-employed,

Own a home,

Live in a high-tax area.

Qualified expenses exceed the 2013 standarddeduction of $6100 for singles and $12,200 forcouples

The list to the right list some of the more commonqualified deductions. However, in many cases there arespecial rules for the utilization of the deduction. The linkbelow will direct you to the IRS document which discussesthese in detail. Also note on the second link that thebusiness deductions are treated differently depending onwhether you are self-employed or are an employee.

IRS Tax Topics – Itemized Deductions

Tax Tips for the Self-Employed

Don’t Forget DependentsEnter all Taxpayer Identification Numbers (usually Social Security Numbers) for your children and other dependents onyour return. Otherwise, the IRS will deny the:

Personal exemption of $3,900 for each dependent, and;

The $1,000 child tax credit for each child under age 17.

Attention Divorcee’s: Only one of you can claim your children as dependents. The IRS has been checking closely lately tomake sure spouses aren’t both using their children as a deduction.

The $1,000 child tax credit begins to phase out at $110,000 for married couples filing jointly and at $75,000 for heads ofhouseholds.

New Parents: If you became proud new parents in 2013, congratulations. Make sure that you have filed for a SocialSecurity Card as you will need it. Most hospitals will have done this automatically for you. However, if you DO NOThave a number by the tax filing deadline, the IRS says you should file for an extension.

What To Do If You Can’t File On TimeIf you can’t finish and file your return on time, make sure you file a Form 4868 by April 15th, 2014. This form will giveyou a six-month extension through the final filing date of October 15th, 2014. Please note that this is an extension of

Annual Tax Filing Tips, Traps And Information Guide

For Your 2013 Tax FilingBy Lance Roberts, Richard Rosso, CFP® and Scott Bishop, CPA, CFP®

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Job Hunting & Moving Expenses Transportation Incurred As Part Of The

Job Search, Including ₵56.5 Per Mile For Driving Your Own Vehicle

Tolls And Parking Fees

Food And Lodging If You Are Away FromHome Overnight.

Cab Fares

Employment Agency Fees

Costs Of Printing Resumes, BusinessCards, Postage And Advertising

If Your New Job Is More Than 50 MilesFrom Your Current Home You CanDeduct Moving Expenses

time for filing your return, your taxes are still due on April 15th – failure to pay the full amount could lead to IRS interestand penalties.

IMPORTANT: On the Form 4868 you will need to make a reasonable estimate of your tax liability for 2013 and pay anybalance due with your request. Requesting an extension in a timely manner is especially important if you owe any tax.A late filing and payment could lead to a late-filing penalty of 4.5% per month of the tax owed and a late-paymentpenalty of 0.5% a month of the tax due. The maximum late filing penalty is 22.5% and the late-payment penalty topsout at 25%.

Reinvested Dividends

This isn’t a tax deduction but it can save money. Make sure that if you reinvest dividends into a stock (DRIP) or a mutualfund that you increase the cost basis accordingly. Failing to do so could lead to a double taxation of the dividends.

Job Hunting & Moving Related Expenses

In today’s economy it probably will not be surprising if youhad job hunting costs recently. The table to the right liststhe various items that can be deducted not only fromlooking for a job but also moving to take a job.

Military Reservists’ Travel Expenses

All members of the National Guard or military reserve candeduct the costs of travel from drills or meetings. Toqualify for the deduction:

Drill Or Meeting must be 100 miles, or further,from home AND overnight.

The following items can be deducted:

Lodging

50% of the cost of meals.

56.5 cents per mile if driving your own vehicle.

Parking Fees and Tolls

Also, you may eligible for other allowances or per diems

Self Employed Individuals

Being self-employed can be both a burden and joy. With self-employment comes freedom, responsibility, and with it alot of expenses. Many self-employed individuals are not aware of some of the tax deductions, credits and write-offs towhich they are entitled and the following page is only a brief listing.

IMPORTANT: If you are self-employed I highly recommend hiring a good CPA. In the long run it could be one of the bestinvestments you ever make particularly as your business gains traction.

Annual Tax Filing Tips, Traps And Information Guide

For Your 2013 Tax FilingBy Lance Roberts, Richard Rosso, CFP® and Scott Bishop, CPA, CFP®

Page | 5

Deductions For The Self Employed

Individual 401k-Plan (Must have NO full-time employees)

Max Tax Deductible Contribution: $17,500 + 25% Of Net Income

Simplified Employee Pension (SEP-IRA)Max Tax Deductible Contribution: Lesser Of 25% Of Income Or $51,000.

(Note: An Equal Percentage Of Income Must Also Be Contributed To All Eligible Employees)

Savings Incentive Match Plan For Employees (SIMPLE IRA)Max Tax Deductible Contribution: $12,000 + $2500 For Employees Over Age The Age Of 50.

Defined Benefit Pension PlansTraditional Defined Benefit plans should also be considered for incomes over $200,000,

especially if you have few or no employees and are nearing retirement age.

Business Use Of Home Or DwellingIf Gross Income > Total Expenses

Deduct 100% Of All Expenses Related To Business Use Of Your Home

If Gross Income < Total ExpensesDeduction is limited to the difference between your gross income and the sum of all business expenses

you would pay if the business was not in your home.

IMPORTANT: You must actually have a dedicated home office that is truly used for work. The livingroom couch with a laptop will not qualify. The IRS may require verification.

Deducting ExpensesAutomobiles – deduct the dollar value of business miles traveled. You can either deduct the actual

expenses or take the standard mileage rate. (Important: KEEP A LOG)

Depreciation Of Property, Plant & Equipment – Things bought for the business that will last longerthan one year can be depreciated if they meet the IRS guideline:

The property must be owned and used, or held, to generate income. The property should have anestimated useful life of more than one year and should have a reasonable life expectancy. It also maynot be purchased and disposed of in the same year. Subject to limitations, some property can be fully

depreciated in the first year using IRS Section 179 Deductions.

Certain repairs on property used for business may also be deducted.

Annual Tax Filing Tips, Traps And Information Guide

For Your 2013 Tax FilingBy Lance Roberts, Richard Rosso, CFP® and Scott Bishop, CPA, CFP®

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Deductions For The Self Employed (Cont.)

Educational Expenses

Any educational expense is potentially deductible.

Taking courses, online or otherwiseBuying Research Material

Training ClassesSeminars

Other Potential Deductions

Advertising ExpensesPromotional Outlays

Banking FeesPlane, Train Or Bus Fares

Meals As Long As They Are Related To BusinessHealth Insurance Premiums (Tax Credit)

Baggage FeesMedicare Premiums For Part B & Part D, Plus Costs Of Medi-Gap

(Only If Not Eligible To Be Covered By Employer Subsidized Health Plan)

Important: Keep All Receipts, Travel & Mileage Logs and Other Expense Records.They will save you time and money if you are audited by the IRS.

Long Term Tax Saving Strategies

It is better to start thinking sooner, rather than later, about long term tax saving strategies. I am not anaccountant, so I again implore that you should consider hiring one early on in your business venture.

The following is a list of things to think about to reduce taxes, build wealth and shield assets fromliability.

Whole Life Insurance and Tax-Deferred AnnuitiesIncome Shifting Strategies (to children – Employing Family Members)

Adequate Business and Personal Liability InsuranceIncorporation: Limited Liability Company

Defined Benefit Pension Plans and Age Weighted Profit Sharing PlansSocial Security and Payroll Tax Optimization Strategies

Purchases Land & Buildings Through An LLC and Lease Them Back

Annual Tax Filing Tips, Traps And Information Guide

For Your 2013 Tax FilingBy Lance Roberts, Richard Rosso, CFP® and Scott Bishop, CPA, CFP®

Page | 7

Other Potential Tax Credits

The IRS has also indexed a few credits for 2013. Here are the updated amounts:

Adoption Credit. The maximum credit allowable is $12,970. Phase outs apply for taxpayers with modified adjusted grossincome (MAGI) over $194,580 and the credit is completely phased out for taxpayers with MAGI of more than $234,580.By way of explanation, your MAGI is generally your adjusted gross income (AGI), found at line 37 of your federal form1040, with certain tax preference items like deductions for student loan interest and IRA contributions added back in.

Child Tax Credit. The value (as outlined under § 24(d)(1)(B)(i)) used to determine the amount of refundable credit is$3,000.

American Opportunity Credit. The “supercharged” Hope Scholarship Credit, known as the American Opportunity TaxCredit will be limited to $2,500. Phaseouts apply for the credit beginning with MAGI over $80,000 ($160,000 for marriedtaxpayers filing jointly).

Earned Income Credit (EITC). The EITC numbersfor 2013 are as follows:

Personal Exemptions. The personal exemptionamount is $3,900. PEP (personal exemptionphase outs) apply.

Standard Deduction Rates. The applicable standard deduction rates for 2013 are $12,200 for married taxpayers filingjointly; $8,950 for head of household; $6,100 for individual taxpayers and $6,100 for married taxpayers filing separate.For purposes of the standard deduction, the amount under §63(c)(5) for an individual who may be claimed as adependent by another taxpayer cannot exceed the greater of $1,000 OR ($350 + the individual’s earned income). Theadditional standard deduction amount for the aged or the blind is $1,200; that amount is increased to $1,500 if thetaxpayer is single and not a surviving spouse.

Itemized Deductions. The limitations on itemized deductions (the Pease limitations) kick in at $300,000 for marriedtaxpayers filing jointly, $275,000 for head of household, $250,000 for single taxpayers and $150,000 in the case of amarried individual filing separately.

Alternative Minimum Tax (AMT). The applicable AMT thresholds for 2013 are $80,800 for married taxpayers filing jointly;$51,900 for individual taxpayers; and $40,400 for married taxpayers filing separate.

Other related IRS adjustments: Rev Proc 2013-15.

Affordable Care Act (ObamaCare) Penalties

Beginning in 2014, absent a qualified exemption, you will be required to obtain health insurance. If you fail to comply,you will be subject to a penalty of 1.0% of your annual income or $95.00, whichever is greater. In 2015, the penaltyincreases to the greater of 2.0% of annual income or $325 per person. The following year it becomes the greater of2.5% of income or $695 per person. After 2016, it will be indexed to the cost of living.

Annual Tax Filing Tips, Traps And Information Guide

For Your 2013 Tax FilingBy Lance Roberts, Richard Rosso, CFP® and Scott Bishop, CPA, CFP®

Page | 8

It should also be notedthat the maximumpenalty is capped atthree times the perperson penalty. Forexample, if you earn$28,500 in 2014, 1.0%of your income would equal $285. Therefore, if you earn more than this, your maximum penalty would remain thesame. All penalties will be due and payable with your annual federal income tax return.

Exemption From Non-Compliance Penalties

1. You’re uninsured for less than 3 months of the year;2. The lowest-priced coverage available to you would cost more than 8% of your household income;3. You don’t have to file a tax return because your income is too low;4. You’re a member of a federally recognized tribe or eligible for services through an Indian Health Services

provider;5. You’re a member of a recognized health care sharing ministry;6. You’re a member of a recognized religious sect with religious objections to insurance, including Social Security

and Medicare;7. Your income is less than 133% of the federal poverty level8. You’re incarcerated, and not awaiting the disposition of charges against you; and9. You’re not lawfully present in the U.S.

Hardship Exemptions

1. You were homeless;2. You were evicted in the past 6 months or were facing eviction or foreclosure;3. You received a shut-off notice from a utility company;4. You recently experienced domestic violence;5. You recently experienced the death of a close family member;6. You experienced a fire, flood, or other natural or human-caused disaster that caused substantial damage to your

property;7. You filed for bankruptcy in the last 6 months;8. You had medical expenses you couldn’t pay in the last 24 months;9. You experienced unexpected increases in necessary expenses due to caring for an ill, disabled, or aging family

member;10. You expect to claim a child as a tax dependent who’s been denied coverage in Medicaid and CHIP, and another

person is required by court order to give medical support to the child. In this case, you do not have the pay thepenalty for the child;

11. As a result of an eligibility appeals decision, you’re eligible for enrollment in a qualified health plan (QHP)through the Marketplace, lower costs on your monthly premiums, or cost-sharing reductions for a time periodwhen you weren’t enrolled in a QHP through the Marketplace; and

12. You were determined ineligible for Medicaid because your state didn’t expand eligibility for Medicaid under theAffordable Care Act.

Annual Tax Filing Tips, Traps And Information Guide

For 2014 and BeyondBy Lance Roberts, Richard Rosso, CFP® and Scott Bishop, CPA, CFP®

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Now that you are more prepared for your 2013 Tax Return filing, and are most likely depressed, it is time to think ofbetter strategies going forward. Below are several tax-savings ideas that may help you in 2014 and beyond.

1) Targeted investment placement is more important than ever. Especially for those in the highest marginal tax bracketwho will experience a bigger tax bite on dividend, investment income and capital gains.

Ordinary income producing investments like taxable bonds, real estate investment trusts and high-yielding dividendstocks should be owned within tax-deferred accounts like IRAs and company retirement accounts. For those who earnless than $400,000, dividends will remain at a 15% tax rate however, those with adjusted gross incomes over $200,000(single filers) and $250,000 (married filing jointly) can still face the 3.8% Medicare Contribution tax on net investmentincome.

Mutual funds should be examined for tax efficiency to determine optimum placement (taxable vs. tax-deferredaccounts). Your financial partner should be able to help you examine fund choices for tax-adjusted returns and potentialcapital gains exposure. Mutual funds with less favorable tax efficiencies should be purchased and held in tax-shelteredaccounts if possible.

Municipal bonds and master limited partnerships remain attractive in taxable accounts. Exchange-traded funds whichare less expensive and generally more tax efficient than mutual funds would be preferable in taxable brokerageaccounts.

2) Annuities and permanent life insurance should be considered. Generally, annuities allow for tax deferral ofinvestment income and/or dividends and capital gains, which can be beneficial for high tax bracket individuals seekingfavorable savings options once company retirement plan contributions have been maximized.

Cash or permanent life insurance may be a greater consideration since a significant amount of wealth may beaccumulated and sheltered from taxation. For those who require insurance, ATRA has made whole life insurance a moreattractive option for individuals in high marginal tax brackets when compared to term coverage.

3) Begin or increase retirement plan contributions. If you’re self-employed and do not have a retirement plan started,consider a SEP-IRA which I call an “IRA with muscles.” For 2013, an employer (you) may contribute to your employee(you again) the lesser of 25% of an employee’s gross compensation (20% of your net adjusted self-employment income)or $51,000. You may contribute up to the IRS tax filing deadline of April 15, 2014.

SEP contributions for self-employed individuals are “above-the-line” deductions. They are deducted from gross incometo arrive at adjusted gross income and do not need to be itemized so they’re effective for minimizing the bite of highermarginal taxes and possibly the 3.8% surtax.

For maximum impact, consider a defined benefit plan or a Solo 401(k) if you’re a business owner with stable cash flows(to maintain annual funding) or a high-income sole proprietor. Defined benefit plans are powerful; high earning self-employed individuals can fund them with six figures annually (over $200,000).

If you’re an employee, look to increase your 401k or company retirement plan contributions going forward. For 2014your annual funding limit is $17,500. Those 50 and older are able to make an additional $5,500 catch-up contribution.Contributions are considered “above-the-line” deductions as well.

Annual Tax Filing Tips, Traps And Information Guide

For 2014 and BeyondBy Lance Roberts, Richard Rosso, CFP® and Scott Bishop, CPA, CFP®

Page | 10

4) Simplified option for home office deduction now available. The home office deduction has been a challenge to figureout. The standard version is based on calculating the prorated expenses, including mortgage interest allocated to theportion of your home used as a home office deduction.

The new simplified option offered by the IRS (began in 2013) can reduce record keeping dramatically. It limitsdeductions to $1,500 however the calculation is greatly simplified: It’s based on $5 a square foot of home used forbusiness, up to 300 square feet.

Remember – You must regularly use part of your home exclusively for business and you must show that you utilize yourhome as your principal place of business. See IRS Publication 587 for details.

5) Tax-loss harvesting can be effective. If you’re subject to the 3.8% Medicare tax which is applied to the lesser of netinvestment income or modified adjusted gross income above $200,000 (single filers) or $250,000 (married filing jointly),tax loss harvesting is worth the effort. Selling capital losses to offset capital gains should be examined throughout theyear to minimize your tax bill.

6) Consider a “surgical” Roth conversion process. If you’re currently in the 25% marginal tax bracket and expecting tobe at 28-39.6% marginal tax rates in the future, it’s worth formulating a schedule where a targeted amount of dollars isconverted from a traditional IRA to a Roth conversion IRA every year. This process can minimize the eventual impact ofadding to modified adjusted gross income which may trigger the 3.8% surtax on net investment income as withdrawalsfrom Roth IRAs are tax free. Also, having the option to tap tax free accounts can allow for flexible, tax-effectivedistribution strategies through retirement. Best to work closely with your tax advisor to determine how much to carvefrom an IRA to convert each year. You don’t want taxable IRA distribution to push you into a higher tax bracket orincrease your chances of phasing out of itemized deductions.

7) Consider “retire-smart” distribution strategies. If you hold IRAs, company retirement accounts, annuities, stockoptions, brokerage accounts, planning a tax-effective strategy to re-create the paycheck in retirement can be extremelychallenging, especially in the face of ATRA.

Waiting to withdraw money from tax-deferred accounts until 70 ½ (required minimum distribution age) and exhaustingtaxable accounts first can be a costly mistake. Working closely with a qualified financial planner and tax strategist beforeand during retirement to create a flexible distribution method will provide you the most tax-efficient bottom line results.

8) Social Security. If you are above age 62 (age 60 for surviving spouses), you can start to consider various Social SecurityRetirement Benefit Optimization Strategies. There are many strategies for couples or surviving spouses to maximizetheir combined Social Security Benefits (such as “File and Suspend” strategies). However, if you are still working andhave not reached your Full Retirement Age (FRA), any claimed Social Security Benefit will begin to be reduced as yourincome surpasses $15,480 in 2014. Even after Full Retirement Age, 50% of your Social Security Benefit may be subject toincome tax if your income is above $25,000 for an individual or $32,000 for a couple. Once your income surpasses$34,000 for an individual or $44,000 for a couple, 85% of your benefit will be subject to income tax. Through betterplanning, it may be possible to minimize some of the impact of this double taxation. As these Social Security issues canbe complex, please consult your financial or tax advisor for more proactive planning in this area.

9) IRAs for Working Children. If you have a high school or college age child, you may want to consider establishing andfunding a Roth IRA for them in their name. They are subject to a maximum contribution of the lesser of 100% of theirannual salary or $5,500 in 2014. This may be a great way to teach them the benefit of saving and investing.

Annual Tax Filing Tips, Traps And Information Guide

For 2014 and BeyondBy Lance Roberts, Richard Rosso, CFP® and Scott Bishop, CPA, CFP®

Page | 11

Disclaimer and Contact Information

STA Wealth does not provide investment, tax, or legal advice. As stated above, we advise that you hire a competentcertified public accountant in regards to your personal tax filing situation. We accept no responsibility or liability for anymisuse, misinterpretation or misapplication of any of the statements made herein.

To the extent that this material concerns tax matters, it is not intended or written to be used, and cannot be used, by ataxpayer for the purpose of avoiding penalties that may be imposed by law. Again, each taxpayer should seekindependent advice from a tax professional based on his or her individual circumstances.

These materials are provided for general information and educational purposes based upon publicly availableinformation from sources believed to be reliable—we cannot assure the accuracy or completeness of these materials.The information in these materials may change at any time and without notice.

Lance RobertsCEO / Chief Executive OfficeSTA Wealth Management, LLC.Houston, Texas 77024Email: lance@stawealth.comTwitter: @lancerobertsBlog: www.streettalklive.com

Richard Rosso, CFPSenior Financial AdvisorClarity Financial LLCHouston, Texas 77007Email: rrosso0710@gmail.comTwitter: @rr0710Blog: http://myclarityfinancial.wordpress.com/

Scott Bishop, CPA, CFPDirector Of Financial PlanningSTA Wealth Management, LLCHouston, Texas 77024Linked-In: Scott BishopEmail: scott@stawealth.com