This information is not intended to be tax or legal advice. This information cannot be used by any taxpayer for the purpose of avoiding tax penalties that may be imposed on the taxpayer. This information is being used to support the promotion or marketing of the planning strategies discussed herein. BMO Harris Bank N.A. and its affiliates do not provide legal or tax advice to clients. You should review your particular circumstances with your independent legal and tax advisors.

Banking products and services are subject to bank and credit approval. BMO Harris Bank N.A. Member FDIC fdic. BMO Harris Bank®, and BMO Transportation Finance are trade names used by BMO Harris Bank N.A.