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All information and material in this website is believed to be accurate at the time it was written. However, it should not be considered legal advice for your particular situation or on any particular topic. Moreover, laws and factual situations change over time, and some articles accessible on this website may contain outdated information. As such, no information on this website should not be relied upon as a statement of the law as it stands today. All situations are different and you should not rely on information contained in this website without seeking advice from a legal professional specific to your circumstances. All material contained in this website is copyrighted by or licensed to Law Offices of John C. Martin. This website is not intended to, nor does the act of visiting it, create an attorney-client relationship between you and Law Offices of John C. Martin. Certifications of Specialization are available to California lawyers in areas of practice relating to or included in the areas of Elder Law, Tax Law, and Estate Planning. Listing of related or included practice areas herein does not constitute or imply a representation of certification of specialization. Notwithstanding the foregoing, John C. Martin, Esq. is certified as a specialist in Estate Planning, Trust, and Probate law by the California State Bar Board of Legal Specialization.

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DISCLOSURE UNDER TREASURY CIRCULAR 230: The United States federal tax advice, if any, contained in this website and associated websites may not be used or referred to in the promoting, marketing, or recommending of any entity, investment plan, or arrangement, nor is such advice intended or written to be used, and may not be used, by a taxpayer for the purpose of avoiding federal tax penalties.