For adopting employer use only. Not for use with participants.

Plan administrative services provided by Voya Institutional Plan Services, LLC (VIPS), a member of the Voya^® family of companies. Neither Voya^® nor its affiliated companies or representatives provide tax or legal advice. Individuals should consult a tax adviser or attorney before making a tax-related investment/insurance decision.

This information is for educational purposes only. Each plan must consider the appropriateness of the investments and plan services offered to its participants.

This information contained in this brochure does not serve, either directly or indirectly, as legal, financial or tax advice and you should always consult a qualified professional legal, financial and/or tax advisor when making decisions related to your individual tax situation.

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