*The products described herein may not be suitable for everyone. This information is not intended to provide, and should not be relied upon as providing, accounting, legal, regulatory, tax or investment advice. Each recipient should make an independent evaluation with their own accounting, legal, tax and investment advisors. Santander does not provide tax advice. Accordingly, any discussion of tax matters contained herein is not intended or written to be used or relied upon in connection herewith, including, without limitation, for the purpose of avoiding tax-related assessments or penalties.