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Baker Tilly Investment Advisors, LP, is a registered investment advisor. Securities are offered through Baker Tilly Capital, LLC, member FINRA and SIPC; Office of Supervisory Jurisdiction located at Ten Terrace Court, Madison, WI 53718, phone 800-362-7301. Baker Tilly Capital, LLC, is a wholly owned subsidiary of Baker Tilly Virchow Krause, LLP, an accounting firm. Baker Tilly Virchow Krause, LLP, is an independently owned and managed member of Baker Tilly International. Baker Tilly Investment Advisors, LP, is an independent partnership and is not affiliated with Baker Tilly Virchow Krause, LLP, any of its subsidiaries, or Baker Tilly International.

This publication should not be viewed as a recommendation, an offer to sell, or a solicitation of an offer to buy a particular security or service. The commentary provided is for informational purposes only and should not be relied on for accounting, legal, tax, or investment advice. Financial information is from third-party sources. While such information is believed to be reliable, it is not verified or guaranteed. Performance of any indexes is provided for reference and competitive purposes only without factoring any fees, commissions, and other charges. Individual results achieved by investors will be different from those of the indexes. Indexes are unmanaged; one cannot invest directly into an index. The views and opinions expressed are those of Baker Tilly Investment Advisors, LP, and they are subject to change at any time.

Past performance does not imply or guarantee future results. Investing in securities involves risks, including possible loss of principal. Diversification cannot assure a profit or guarantee against a loss. Investing involves other forms of risk that are not described here. For that reason, you should contact an investment professional before acting on any information in this publication. © 2013 Baker Tilly Investment Advisors, LP