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IRS Circular 230 Notice: We are required to advise you no person or entity may use any tax advice in this communication or any attachment to (i) avoid any penalty under federal tax law or (ii) promote, market, or recommend any purchase, investment, or other action. The infor­mation and opinions contained in this document are for background purposes only, do not purport to be full or complete, and are subject to change. No representation, warranty, or undertaking, express or implied, is given as to the accuracy or completeness of the information or opinions contained in this document, and no liability is accepted as to the accuracy or completeness of any such information or opinions. Sage does not provide tax, legal, or accounting advice. In considering this material, you should discuss your individual circumstances with a tax, legal and/or accounting professional before making any decisions. Sage Capital Concepts, Inc. is licensed to offer insurance products in Florida. Sage Capital Concepts, Inc. is licensed to offer insurance products in Florida.