Annuities and variable insurance products are issued by The Guardian Insurance & Annuity Company, Inc. (GIAC) a Delaware corporation. Variable insurance products and mutual funds are distributed by Guardian Investor Services LLC (GIS). GIAC and GIS are located at 7 Hanover Square, NY, NY 10004. GIAC and GIS are wholly owned subsidiaries of The Guardian Life Insurance Company of America, New York, NY.

Securities products and services are offered through Park Avenue Securities LLC(PAS) and Guardian Investor Services LLC (GIS) located at 7 Hanover Square, New York, NY 10004. GIS and PAS are indirect wholly owned subsidiaries of The Guardian Life Insurance Company of America, New York, NY.

Guardian, GIAC, PAS, GIS or any other affiliates do not offer tax advice. Please consult with your tax advisor for your specific situation.