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This website is intended to report solely on the investment strategies and opportunities identified by Oppenheimer Capital LLC. Additional information is available upon request. Information herein is believed to be reliable but Oppenheimer Capital does not warrant its completeness or accuracy. Opinions and estimates constitute our judgment and are subject to change without notice. Past performance is not indicative of future results. The material is not intended as an offer or solicitation for the purchase or sale of any financial instrument. The investments and strategies discussed herein may not be suitable for all investors. The material is not intended to provide, and should not be relied on for, accounting, legal, or tax advice, or investment recommendations. You should consult your tax or legal advisor about the issues discussed herein.