Disclaimer & Privacy Notice

Thank you for visiting our site on the World Wide Web. The materials on this site are provided for informational purposes only and should not be considered legal advice. Your receipt or transmission of the information contained on this site does not create an attorney/client relationship and you should not act on this information without seeking legal advice from an attorney licensed in your state. This site is not intended to be advertising and our attorneys do not wish to enter into a representation with anyone desiring representation based on viewing these materials in a state where this website fails to comply with the laws and professional responsibility rules of that state. Although we intend to provide up to date legal information, the information contained in this site may not reflect the most current legal developments. Should you choose to contact an attorney at Locke Reynolds LLP (via electronic mail or other means of communication), do not disclose information you regard to be confidential until the attorney verifies that the firm does not represent other firms or entities involved in the matter and that the firm is willing to consider accepting representation. Any information transmitted before that time may not be held in confidence and may be intercepted by a third party. Unless specifically indicated otherwise in an individual attorney biography, the description of legal practice areas do not constitute certification in any legal specialty by any of the attorneys.

Privacy Notice to Our Clients
Locke Reynolds LLP is committed to protecting the confidentiality and security of information that we collect from you and from other clients. This Notice will tell you the sources for non-public personal information that we collect from our clients and the measures that we take to safeguard that information.

This Notice is intended primarily to comply with certain notice provisions of the Gramm-Leach-Bliley Act (Pub. L. 106-102, November 12, 1999) ("Act") and with related FTC regulations (the "Regulations"). We have concluded that notice provisions of the Act and the Regulations apply to lawyers and law firms only to the extent that lawyers and law firms are engaged in the rendering of financial services (such as tax planning, tax preparation, or trust services) to individuals primarily for personal, family, or household purposes. However, even in the absence of the Act and the Regulations, Locke Reynolds LLP remains bound by the attorney-client privilege with respect to all non-public personal information that each client provides to us, regardless of whether the client is an individual or a business entity, and regardless of the nature of the legal services rendered by us to the client.

In this Notice, "we," "us," and "the firm" mean Locke Reynolds LLP (an Indiana limited liability partnership) and all the licensed attorneys who are members of the firm or who are associated with or otherwise employed by the firm. In this Notice, "you" refers to each individual or entity with whom Locke Reynolds LLP has or had an attorney-client relationship, whether for personal tax planning or tax preparation services or for other purposes.

Information That We Collect
We collect non-public personal information about you from the following sources:

• Direct communications from you in the form of letters, documents, electronic mail, fax transmissions, and telephonic or oral communications that are recorded in notes or on transcribed tapes, etc.
• Documents or records maintained by third parties (including businesses or government agencies) and provided to us pursuant to your written authorization.

Information That We Disclose
We do not disclose any non-public personal information about our clients or former clients to anyone, except as required or permitted by law. In particular, we do not disclose a client's non-public personal information, or documents containing that information, except to the extent that (1) the client has waived the privilege expressly or by implication, or (2) the client has instructed or authorized us to release the information to or file the information with third parties, such as courts, tax authorities, other government agencies, or other lawyers. We do not sell or trade non-public personal information regarding a client to anyone.

Confidentiality and Security of Information
Within the firm, access to our clients' non-public personal information is restricted to Locke Reynolds LLP attorneys who are bound by the attorney-client privilege, and to those employees of the firm (such as paralegals and other support staff) who need access to that information in order to provide services to the clients. All non-lawyer employees of the firm are trained and supervised to protect the confidentiality and security of our clients' non-public personal information, in order to prevent violations of the attorney-client privilege and other applicable privacy laws. We maintain physical, electronic, and procedural safeguards to protect your non-public personal information.

Copyright © 1999-2008 Locke Reynolds LLP All Rights Reserved. Visitors to this web site are herby granted a limited license to print and/or copy, for their own internal use, any portion of this web site. No portion of this web site is to be republished without written permission from Locke Reynolds LLP.

Contact:

Locke Reynolds LLP
Indianapolis, Indiana
317-237-3800

Fort Wayne, Indiana
260-497-6000
www.locke.com

Locke Reynolds LLP. Copyright 2008. All rights reserved.
Disclaimer & Privacy Notice