About CLA CliftonLarsonAllen (CLA) is a professional services firm with three integrated business lines — wealth advisory, outsourcing, and public accounting (audit, tax, and consulting). This allows us to serve clients more completely and offer our people diverse career opportunities. CLA’s 3,600 people are dedicated to helping businesses, governments, nonprofits, and the individuals who own and lead them. From 90 offices coast to coast, our professionals practice in specific industries to deliver audit, tax, consulting, and outsourcing capabilities best aligned with our clients’ needs. Integrated wealth advisory services address their personal financial goals, and our international resources help organizations successfully enter and compete in all markets, foreign and domestic. Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC (CLA Wealth Advisors), an SEC-registered investment advisor and wholly owned company of CliftonLarsonAllen LLP. The national wealth advisory practice consists of approximately 100 professionals who advise or consult on roughly $3.9 billion in total client assets.

According to Accounting Today’s 2014 “Wealth Magnets” report, CLA Wealth Advisors is ranked fourth in the Billion Dollar Club based on assets under management (AUM). This publication reviews wealth managers affiliated with CPA firms. With CLA you can trust one firm for all of the personal, family, and business guidance you need. We take the time to understand what you want out of life and how you want to use the wealth you’ve accumulated — we’ll help you live a life of purpose. For more information, visit CLAconnect.com/privateclient. Table of contents ___________________________________________________________________________________________________________________________________ Disclosures The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting, investment, or tax advice or opinion provided by CliftonLarsonAllen LLP to the reader.

The reader also is cautioned that this material may not be applicable to, or suitable for, the reader’s specific circumstances or needs, and may require consideration of nontax and other tax factors if any action is to be contemplated. The reader should contact his or her CliftonLarsonAllen or other tax professional prior to taking any action based upon this information. CliftonLarsonAllen assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein. Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor. Prior approval is required for further distribution of this material. CLAconnect.com/privateclient 34 ©2015 CliftonLarsonAllen LLP .