Pursuant to Rule 5.7(a)(4) of the New York Rules of Professional Conduct, ZZ Planning LLC provides the following disclosure:  Zachary Zwillinger, the Owner and Chief Compliance Officer of ZZ Planning LLC, is an attorney admitted to practice in the State of New York.  Zachary Zwillinger and ZZ Planning LLC will not provide any legal services to its clients.  As a result, none of the services provided by Zachary Zwillinger and ZZ Planning LLC, including ongoing financial planning, investment management, and project-based financial planning, will include any legal services.  No client-lawyer relationship will exist between Zachary Zwillinger, ZZ Planning LLC and the Client.  As a result, the protections of such a relationship will not exist.