MassMutual Financial Group is a marketing name for Massachusetts Mutual Life Insurance Company (MassMutual) and its affiliated companies and sales representatives. Securities, investment advisory and financial planning services are offered through qualified registered representatives of MML Investors Services, LLC, member SIPC. Supervisory office: 530 Fifth Avenue, 14th Floor, New York, NY 10036. Phone: (212) 536-6000. The information provided is not written or intended as tax or legal advice and may not be relied on for purposes of avoiding any Federal tax penalties. Fifth Avenue Financial, its employees, or representatives are not authorized to give legal or tax advice. Individuals are encouraged to seek advice from their own tax or legal counsel. Individuals involved in the estate planning process should work with an estate planning team, including their own personal tax or legal counsel.