This booklet, as well as any recommended reading and reference materials mentioned, is for general informational purposes only. It is issued as a public service and is not a substitute for obtaining professional advice from a qualified person, firm or corporation. Consult the appropriate professional advisor for more complete and current information.

Text may be reproduced with written permission only. Reproduction of any graphical image, trademark or servicemark is prohibited.

Pursuant to IRS Circular 230, MetLife is providing you with the following notification: The information contained in this booklet is not intended to (and cannot) be used by anyone to avoid IRS penalties. You should seek advice based on your particular circumstances from an independent tax advisor.

Neither MetLife nor its representatives or agents are permitted to give legal, accounting, ERISA or tax advice. Any discussion of taxes, ERISA, or accounting rules included in or related to this booklet is for general informational purposes only. Such discussion does not purport to be complete or to cover every situation.

ERISA and current tax laws are subject to interpretation and legislative change. Tax results and the appropriateness of any product for any specific taxpayer may vary, depending on the particular set of facts and circumstances. You should consult with and rely on your own independent legal, accounting, ERISA and tax advisors.