RoseMark Advisors, “RoseMark” is a registered investment adviser with its principal place of business in the State of New York. The information presented herein is subject to change without notice and should not be considered as a solicitation to buy or sell any security. For additional information about RoseMark, including fees and services, please review our disclosure statement. Please read the disclosure statement carefully before you engage in any of the services we provide. This material is distributed with the understanding that we are not rendering accounting, legal or tax advice. You should consult with independent advisors concerning such matters. The risks described herein should not be assumed as the entire set of risks prevalent to your account or financial plan. Clients are urged to consider carefully the materials presented. These views and strategies may not be suitable for all clients. These risks include, but are not limited to: systemic risk, security-specific risk, liquidity risk, credit risk, interest rate risk, currency risk, political risk, and risks associated with non-standardized accounting. Accordingly, any discussion of U.S. tax matters contained herein, including any attachments, is not intended or written to be used, and cannot be used, in connection with the promotion, marketing or recommendation by anyone unaffiliated with RoseMark of any of the matters addressed herein or for the purpose of avoiding U.S. tax-related penalties.