The document provides information to tax preparers about promoting U.S. Savings Bonds to low and moderate income clients during tax preparation. It notes that Americans had stopped saving in recent years and discusses challenges lower-income individuals face in saving. However, studies found that with assistance, many were able to save a portion of their tax refund by purchasing savings bonds. The document encourages tax preparers to discuss savings bond options with clients and provides suggestions for starting conversations, addressing concerns, and seeking a decision on bond purchases in a respectful manner.