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Fee based advisory services offered through Grogan Advisory Services, LLC., a registered investment advisor.

Non qualified withdrawals are subject to federal and state income tax and a 10% penalty.

The federal tax treatment of 529 Plans under the Economic and Tax Reconciliation Act of 2001 will expire after December 31, 2010 unless Congress extends the law.

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Grogan Advisory Services
Private Wealth Management
1211 East Jackson Boulevard, Suite 3
Jonesborough, TN 37659

423.926.6862 or 518.899.6090