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<font color="#ffffff"> <font face="Helvetica, Arial, sans-serif"> <span style="background: rgb(0, 0, 0) none repeat scroll 0% 50%; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial;"><span style="font-weight: bold;"></span> </span></font>



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<font color="#ffffff" face="Helvetica, Arial, sans-serif"><span style="background: rgb(0, 0, 0) none repeat scroll 0% 50%; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial;"><big>



<big> <span style="font-weight: bold;">Terms



and Conditions</span> </big> </big> </span> </font>



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<font color="#ffffff" face="Helvetica, Arial, sans-serif"><span style="background: rgb(0, 0, 0) none repeat scroll 0% 50%; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial;"></span></font>



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<font color="#ffffff" face="Helvetica, Arial, sans-serif"><span style="background: rgb(0, 0, 0) none repeat scroll 0% 50%; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial;">This



website has been prepared by Roger J. Kaplan, a Professional



Corporation (the &#8220;Firm&#8221;), for informational purposes only. None of the



content on this website is intended as legal advice or legal opinion on



any specific facts or circumstances, and you should not rely upon any



information on this website as a source of legal advice or legal



opinion. If you are seeking legal advice or legal opinion, you should



consult qualified legal counsel familiar with your particular legal and



factual situation.</span> </font> </p>



<p style="text-align: justify; margin-left: 80px;"> <font color="#ffffff"> <font> <font face="Helvetica, Arial, sans-serif"> <span style="background: rgb(0, 0, 0) none repeat scroll 0% 50%; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial;">Neither



transmission by the Firm nor your receipt of information contained on



this website creates an attorney-client relationship. The Firm can make



no assurance that any correspondence via e-mail or otherwise between



you and the Firm (including any of its attorneys, employees, agents or



representatives) resulting from your receipt of information from this



website will be secure or treated as confidential or privileged.



Furthermore, the sending of any such correspondence will not create an



attorney-client relationship between you and the Firm. Accordingly,



please do not send the Firm or any of its employees any confidential



information over the Internet (including via e-mail) without first



obtaining the express written consent of an attorney of the Firm. To be



contacted by an attorney of the Firm you may provide information about



the general nature of your inquiry, without providing any confidential



specifics, or if the matter is very time-sensitive, please telephone



the Firm.</span> </font> </font> </font> </p>



<p style="text-align: justify; margin-bottom: 0in; margin-left: 80px;">



<font color="#ffffff" face="Helvetica, Arial, sans-serif"><span style="background: rgb(0, 0, 0) none repeat scroll 0% 50%; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial;">Please



do not consider there to be any attorney-client relationship between



you and the Firm or any of its attorneys unless or until: (i) you have



sought to retain the Firm; (ii) the Firm has had an opportunity to



check and clear any conflicts; and (iii) you have received a letter



from the Firm confirming the&nbsp;retention and its scope.</span>



</font> </p>



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<font color="#ffffff" face="Helvetica, Arial, sans-serif"><span style="background: rgb(0, 0, 0) none repeat scroll 0% 50%; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial;">Some



of the pages on this website may contain links to websites not



maintained by the Firm. These links are provided as a convenience to



you, and the inclusion of any link does not imply any association,



relationship, endorsement, approval or sponsorship between the Firm and



the linked site, or vice versa. If you use any of these links, you will



leave the Firm&#8217;s website. The Firm is not responsible for the contents



of any linked site or any link contained in a linked site.</span>



</font> </p>



<p style="text-align: justify; margin-bottom: 0in; margin-left: 80px;">



<font color="#ffffff" face="Helvetica, Arial, sans-serif"><span style="background: rgb(0, 0, 0) none repeat scroll 0% 50%; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial;">Any



information provided on this website is provided "as is", without



warranty of any kind. Your use of this web site is at your own risk,



and the Firm assumes no liability or responsibility for any errors or



omissions in the content of this web site (including, without



limitation, with regard to the accuracy or timeliness of any



information contained on this website). Under no circumstances shall



the Firm be liable to you or any other person for any damages of any



amount or character arising from your access to or use of this website.</span>



</font> </p>



<p style="text-align: justify; margin-left: 80px;"> <font color="#ffffff" face="Helvetica, Arial, sans-serif"> <span style="background: rgb(0, 0, 0) none repeat scroll 0% 50%; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial;">The



Firm does not intend for anything on this website to state or imply any



promise or guarantee of future results or success. The Firm practices



law only in jurisdictions where the Firm is authorized to practice.



This website is not intended as advertising&#8212;and the Firm does not wish



to represent anyone desiring representation based upon viewing this



website&#8212;in a state where the website fails to comply with any



applicable laws or ethical rules. For more specific, comprehensive and



up-to-date information, or for help with particular factual situations,



you should seek the opinion of legal counsel licensed in your state.</span>



</font> </p>



<p style="text-align: justify; margin-bottom: 0in; margin-left: 80px;">



<font color="#ffffff" face="Helvetica, Arial, sans-serif"><span style="background: rgb(0, 0, 0) none repeat scroll 0% 50%; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial;">To



the extent the rules of the governing bar authority in your



jurisdiction require the Firm to designate a principal office and/or a



single attorney responsible for this website, the Firm designates its



office in Los Angeles, California, USA, as its principal office and



designates Roger J. Kaplan as the attorney responsible for this website.</span>



</font> </p>



<p style="text-align: justify; margin-left: 80px;"> <font color="#ffffff" face="Helvetica, Arial, sans-serif"> <span style="background: rgb(0, 0, 0) none repeat scroll 0% 50%; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial;">Unless



otherwise noted, all materials that are part of this website are



protected under copyright laws or are the trademarks, trade dress,



service marks or other intellectual properties of Roger J. Kaplan, a



Professional Corporation. Any reproduction, copying, or distribution of



any materials on this website without the Firm&#8217;s express written



consent is strictly prohibited. To obtain permission to copy portions



of this website, please send an e-mail to the e-mail address appearing



at the top of this page. </span> </font> </p>



<p style="text-align: justify; margin-bottom: 0in; margin-left: 80px;">



<font color="#ffffff" face="Helvetica, Arial, sans-serif"><span style="background: rgb(0, 0, 0) none repeat scroll 0% 50%; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial;">ADVICE



DISCLOSURE: To ensure compliance with requirements imposed by the IRS



under Circular 230, the Firm informs you that any U.S. federal tax



advice contained in this communication (including any attachments),



unless otherwise specifically stated, was not intended or written to be



used, and cannot be used, for the purpose of (1) avoiding penalties



under the Internal Revenue Code or (2) promoting, marketing or



recommending to another party any matters addressed herein.</span>



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<a title="Biography" href="Biography.html"> <font color="#40bfff">BIOGRAPHY</font></a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<a title="Contact Us" href="contactus.html"> <font color="#40bfff">CONTACT US</font></a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font color="#40bfff" face="Arial Black" size="1"> <a href="Disclaimer.html"> <font color="#40bfff" face="Arial Black" size="1">TERMS



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<p style="margin-bottom: 0in; font-family: Times New Roman; margin-left: 40px; text-align: center; color: rgb(87, 87, 87);"><font size="-2">Neither transmission by Roger J.



Kaplan, a Professional Corporation (the &#8220;Firm&#8221;) nor your receipt



of information contained on this website creates an attorney-client



relationship.&nbsp;<br>



Accordingly, please do not send the Firm or any of its



employees any confidential information over the Internet (including



via e-mail) without first obtaining the express written consent of an



attorney of the Firm.</font></p>



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Copyright&nbsp;<img style="width: 8px; height: 8px;" alt="copyright symbol" src="copyright2.jpg"> 2011-2017



Roger J. Kaplan, a Professional Corporation<br>



</font><font style="color: rgb(87, 87, 87);" size="-2">"Legal



and Business Affairs Solutions" is a



service mark of Roger J. Kaplan, a Professional



Corporation</font>



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