The owner of this site is ECKLEY & ASSOCIATES, P.C., the "Firm" of Phoenix, Arizona, USA., the Central Office for the Firm. The Firm has members and associated staff or cooperative relationships with other Firms or lawyers with licensure in a number of jurisdictions. See also varied and limited services and products under the "Affiliations and Limitations" subheading, below. By this website and its contents the Firm and its owner(s), associates, employees, contractors and staff are not offering professional services where prohibited. Irrespective of property or party location, all transactions and work will be deemed to be conducted and concluded at the Firm's Central Office, on which the law and exclusive jurisdiction of any disputes is, by doing business with the Firm or by consulting this site, exclusively conferred unless changes specifically by written contract with the Firm. Subject matter or personal jurisdiction is not conferred anywhere other than the state of information simply because this site may be reached from another location. The Firm reserves all its proprietorial properties and copyrights in articles and matters published on this site.

Use of this Website and Subsequent Business

The information contained in this website is intended to supply general information to the public for general purposes only and should, though the Firm does its best to be accurate, not be relied upon as up-to-date, applicable and conclusive or be construed as direct advice or as specific real estate, investment, accounting or legal advice on any subject matter in any jurisdiction. In addition, laws, policies and forms change quickly and the reader should never rely on any dated information in the public domain, including this site, as a substitute for direct information and consultation contracted with an appropriate professional. This website is not intended to be claiming or advertising any special or particular results by use of the Firm nor does it constitute an offer of products or services in places where prohibited. Any agreement entered into between this Firm and a client or customer must be in writing and is considered to have been contracted for, offered and accepted with all performance thereafter rendered at the Firm's Central Office. Any information sent to us via the Internet, this site, or our e-mail and any responses back are not secure and accordingly must be considered as done so on a non-confidential basis and will not constitute or create a business or confidential relationship absent a specific written agreement to treat it that way between the parties and us. We do not necessarily endorse, and are not responsible for, any content that may be accessed through this website, including links and hyperlinks and that provided by others. See exceptions to this rule, below. Except for these Legal Notices, which survive and govern, the contents of this website are to be given as much force and affect in objective of the Firm as possible in interpretation by any jurisdiction.

Privacy Policy Of the Firm

Under the Gramm-Leach-Bliley Act some businesses or some activities are required to inform the contracting parties of their policies regarding privacy of information. The Firm understands concerns of clients or customers for privacy and the need to ensure the privacy of all their information. Privacy is important to the Firm and maintaining a client's and customer's trust and confidence is a high priority. The purpose of this notice is to explain the Firm's Privacy Policy with regard to personal information that is obtained in the course of a contracted relationship and how that information is kept secure.

The Firm Does Not Disclose Any Personal Information About Our Present or Former Clients and Customers To Anyone, Except As Permitted By Law And Any Applicable Ethical Rules.

In the course of contracted work where confidentiality applies, the Firm may collect nonpublic personal information about you that is provided to us by you or obtained by us with your authorization or consent, however, we do not disclose any nonpublic personal information about current or former clients or customers obtained in the course of our work for them, except as expressly or implied authorized by them to enable us to effectuate the purpose of our work for them or as required or permitted by law or applicable provisions of codes of professional responsibility or ethical rules governing the work.

Confidentiality And Security

We retain records relating to professional services or products we provide under actual contract to clients and customers so that we are better able to assist client and customer needs and to comply with professional guidelines or requirements of law. In order to guard your nonpublic personal information, we maintain physical, electronic, and procedural safeguards that endeavor to comply with current standards. We are not responsible for the security and confidentiality of outside vendors such as those who process credit card and bank charges (usually banks) which the client or customer may authorize by contract or through automated Firm systems. Clients and customers agree by using or contracting with them to look to the security systems of those outside banks and processing firms.

IRS Circular 230 Disclosure:

To ensure compliance with requirements imposed by the Internal Revenue Service, and without being deemed to have given any tax advice by this mere disclosure, the Firm informs you that any advice relating to a Federal tax issue contained in any communication (including in any attachments) is not intended 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 transaction or matter addressed herein. Note that our letters and e-mails are not intended to meet the "Covered Opinion test".

Affiliations and Limitations:

Our Firm may have affiliated business or agreements with others in the rendered of a transaction or service. The Firm in engaged in work other than giving legal services and advice. It also renders seminars, educational programs, provides teaching and speaker staff, articles, forms and other media work. In some jurisdictions, Firm work is limited to providing only the foregoing other products and services and not the rendering of legal advice.


Nothing on this site constitutes the solicitation, offer or sale of a security as defined by state or federal securities and blue sky laws.