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This
website constitutes an Advertisement under California Law.
All information and material in this website is believed to be
accurate. However, it should not be considered legal advice for your particular situation or on any particular topic. 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.
NOTICE:
While we would love your business, we cannot represent you as an attorney until we are able to determine that there are no
conflicts of interest between yourself and any of our existing clients. We ask you not to send us any information, (other
than as requested on the "Contact Us" page,) about any matter that may involve you until you receive a written statement
from us that we will represent you.
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.
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