NOTICE OF PRIVACY OF INFORMATION

For over 15 years, my relationship with clients has been about trust and security, privacy and confidence. Your trust is one of my most important assets. I believe now and have always believed that both your financial records and your relationship with me are confidential. Protecting your privacy is a priority for my company. Therefore, I have prepared the following Simplified Disclosure Notice.

In accordance with the final rules published by the Federal Trade Commission on November 13, 2000, the following disclosures are made:

In the process of preparing income, gift and estate tax returns, the Firm collects from you, or with your authorization, certain essential information which is nonpublic and personal, such as information concerning your income, expenses, assets, liabilities and other similar information.

The Firm follows industry standards for protecting the confidentiality and security of the nonpublic personal information it collects. Such standards include restricting access to such non-public personal information to those Firm employees who need to know that information to provide services to you, and maintaining physical, electronic and procedural safeguards over the information.

The Firm does not disclose any nonpublic personal information about you to any third party, except as permitted by law. The Internal Revenue code, the AICPA Code of Professional Conduct and state ethics statutes and regulations prohibit CPAs, from disclosing any non-public personal information obtained in the preparation of income, gift and estate tax returns, without permission from the person(s) involved. The Firm complies with these prohibitions.

If, at some point, you are no longer a client of the Firm, the Firm will continue to adhere to the privacy policies and practices as described in this notice, and apply them to your nonpublic personal information in its possession.