The information and materials contained in this website have been prepared by First Trust as a service to clients and should be used as a general guide only. No action should be taken or omitted to be taken in reliance upon information contained in this website.  The information provided is not intended to replace or serve as a substitute for any accounting, tax or other professional advice. First Trust would be pleased to discuss your particular circumstances.

While all reasonable care has been taken in the preparation of this website, neither First Trust, nor any of its shareholders, directors or employees, accept any responsibility for any errors it might contain, whether caused by negligence or otherwise, or for any loss, howsoever caused, incurred by any person as a result of relying on it.

First Trust expressly disclaims all warranties that access to this website or usage of our web-based application services will be uninterrupted or error free. We do not and cannot control the flow of data to or from our networks and other portions of the internet. Such flow depends in large part on the performance of internet services provided or controlled by third parties. At times, actions or inactions of such third parties can impair or disrupt your connections to the internet (or portions thereof). Although we will use commercially reasonable efforts to take all actions we deem appropriate to remedy and avoid such events, we cannot guarantee that such events will not occur. Accordingly, we disclaim any and all liability resulting from or related to such events.

Third party content may appear on this website or may be accessible via links from this website. The third party content and the linked sites are not controlled or monitored by First Trust.  First Trust shall not be responsible for and assumes no liability for any third party content or materials. The inclusion of the third party content and the linked sites on the website does not imply any relationship or association between First Trust and the owner of the linked sites or any endorsement or sponsorship by First Trust.  First Trust includes the linked Sites solely for your convenience. You are solely responsible for your access of the linked sites and third party content. You shall use your own judgment and caution in using the third party content and linked sites.

First Trust does not warrant or offer any assurance that this website is compatible with any user's computer equipment or network through which access to the website is gained or that the use of the website will not lead to viruses or similar destructive software. Users are responsible for ensuring that their own equipment has appropriate security and virus protection features.

This disclaimer shall be governed by and construed in accordance with the laws of