Commercial Banking Disclaimer

Chase and Bank One are brand names for the consumer and commercial banking businesses of JPMorgan Chase & Co. and its subsidiaries ("JPMC"). J.P. Morgan is a marketing name for the investment banking and asset management businesses of JPMC. The products and services referred to herein may be provided by securities or other investment banking affiliates such as J.P. Morgan Securities Inc. or Chase Investment Services Corp., commercial banking affiliates such as JPMorgan Chase Bank, N.A. or by other affiliates or entities. Your JPMC contacts may be employees of any of such entities.

Investment products which are securities (including mutual funds) are not bank deposits, are not FDIC insured, nor are they obligations of or guaranteed by any banking or non-banking affiliates, and involve investment risks, including the possible loss of the principal amount invested. The information herein is not an offer to sell, or solicit an offer to purchase, any securities by anyone in any jurisdiction in which such offer or solicitation is not authorized, or in which JPMC or the person making such an offer is not qualified to do so, or to anyone to whom it is unlawful to make such an offer or solicitation, or to anyone in any jurisdiction outside of the United States.

Insurance products are provided by various insurance companies and may be offered through certain licensed insurance agency non-bank affiliates. The purchase of insurance from any such affiliate is not required to obtain credit or other services from JPMorgan Chase Bank, N.A. or its affiliates (the "JPMorgan Chase Companies"). Insurance products are not bank deposits, and are not FDIC-insured, nor are they obligations of or guaranteed by the JPMorgan Chase Companies. Products are not available in all states.

Certain financial products and services are required by law to be provided only by licensed representatives and affiliates. Inquiries regarding such products and services will be referred by your Chase banker to a licensed representative or affiliate.

Nothing contained herein constitutes a commitment by any of the JPMorgan Chase Companies to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other products or services.

Content and discussion are provided for informational purposes only. For accounting, tax, legal, and business advice, you should consult your professional advisors.

IRS Circular 230 Disclosure: JPMorgan Chase & Co. and its affiliates do not provide tax advice. Accordingly, any discussion of U.S. tax matters included herein (including any attachments) is not intended or written to be used, and cannot be used, in connection with the promotion, marketing or recommendation by anyone not affiliated with JPMorgan Chase & Co. of any of the matters addressed herein or for the purpose of avoiding U.S. tax-related penalties.

This portion of the website is directed at, and made available to, business entities in the United States only.


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