Legal & Tax Trends - Transferring the Family Business


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

MetLife, its agents, and representatives may not give legal or tax advice. Any discussion of taxes herein or related to this document is for general information purposes only and does not purport to be complete or cover every situation. Tax law is subject to

interpretation and legislative change. Tax results and the appropriateness of any product for any specific taxpayer may vary depending on the facts and circumstances.

You should consult with and rely on your own independent legal and tax advisers regarding your particular set of facts and circumstances.

Metropolitan Life Insurance Company

1095 Avenue of the Americas

New York, NY 10036

New England Life Insurance Company

501 Boylston Street

Boston, MA 02116

L0510108581(exp0511)(all states)

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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