Website Usage Guidelines


This communication constitutes an advertisement under California law.

Please note that the information contained in this communication is general and not intended to provide specific legal advice. Transmission of any information is not intended to create, and receipt does not constitute, an attorney-client relationship. While this website is updated periodically, additional facts or future developments may affect the subject matter contained herein. No guarantee is given that the information provided is correct, complete, or up-to-date.  You should consult with an attorney and not rely on any information contained herein regarding your specific situation.


Privacy Policy Notice

Attorneys, like other professionals who advise on personal financial matters, are required by federal law to inform their clients of their policies regarding privacy of client information. Attorneys have been and continue to be bound by professional standards of confidentiality that are even more stringent than those required by this law. Therefore, HMS has always protected and will always protect your right to privacy.

In the course of providing clients with legal services, HMS may receive significant personal financial information from its clients. As a (i) current; (ii) former; or (iii) prospective client, you should know that all information that HMS receives from you is held in confidence, and is not released to people outside the firm, except as agreed to by you, or as required under an applicable law.

HMS will retain records relating to the professional services that it provides so that it is better able to assist you with your professional needs and, in some cases, to comply with professional guidelines. In order to guard your non-public personal information, HMS maintains physical, electronic, and procedural safeguards that comply with professional standards.

The Federal Trade Commission regulations provide that this notice must include a provision for you to request that HMS not release your non-public personal information. Although such a request is unnecessary since HMS will not disclose your non-public personal information, in the interests of satisfying the regulations, HMS hereby advises you of your rights in that regard.


IRS Circular 230 Disclosure

To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. tax advice contained in this communication is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any matters addressed herein.