The Retirement planning toolkit software does not attempt to cover all circumstances in which an individual may be subject to income tax. The software uses tax legislation and tax rates in effect on June 30th, 2009. While every effort has been made to ensure the accuracy of the information contained in the software, it is neither a comprehensive tax review nor a substitute for specific professional tax advice since each individual's circumstances may yield a different result. Users should consult professional tax advisors before acting on the obtained results.

This is an illustration only. It should not be construed as a guarantee on the part of the software owner, the advisor or the suppliers mentioned in the Retirement planning toolkit. The result of any calculation may be less or greater than the result indicated in this software or reports produced.