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Information provided is educational in nature, provided as general guidance on the subject covered, and is not intended to be authoritative. It is not intended to be, and should not be construed as, investment, legal, estate planning, or tax advice. RidgeWorth does not provide legal, estate planning, or tax advice. The material was created using a range of sources which RidgeWorth believes to be, but cannot guarantee to be accurate. Unless otherwise noted, the opinions provided by authors and other sources are not necessarily those of RidgeWorth. The statements and opinions expressed are based on information available at the time and are subject to change. Laws of a specific state or laws relevant to a particular situation or pensions in general may affect the applicability, accuracy, or completeness of this information. Federal and state laws and regulations are complex and are subject to change. Consult with a legal, tax or financial advisor as applicable regarding your specific legal, tax, estate planning, or financial situation. All investments involve risk. Registered Representatives of a Broker-Dealer and employees of Registered Investment Advisors are subject to their Firm's policies.