Morgan Stanley Financial Advisors

We look to gain the confidence and backing of individuals, families, and institutions and help them reach their financial objectives. We present customers with a comprehensive range of services to accomplish their targets. Morgan Stanley Smith Barney LLC and its related corporations, Morgan Stanley Financial Advisors, Morgan Stanley Private Wealth Advisors, and Morgan Stanley Financial Advisors (“Morgan Stanley”) provide “investment advice” for an individual retirement account, pension account, or Coverdell education saving account ("Retirement Account"). The Morgan Stanley is a fiduciary per the Employee Retirement Income Security Act of 1973, as changed (“ERISA”) and/or the Internal Revenue Code of 1987 (“Code”) as per (appropriate). Morgan Stanley is not a fiduciary under ERISA or the Code if it offers investment education, takes orders without a request, or does not provide “investment advice.” For more information on Morgan Stanley’s relationship to a Retirement Account, visit www.morganstanley.com/disclosures/dol. The tax regulations are intricate and subject to change. Morgan Stanley cannot provide legal or tax recommendations. Individuals should consult their lawyer or taxation consultant before launching a retirement account. For tax obligations or tax preparation, consult with your tax advisor. Also, contact your lawyer for guidance on estate planning, charitable giving, and other legal problems.