To Our Clients:

Attorneys, like other professionals who advise on personal financial matters, are now required by a new federal law to inform their clients of their policies regarding privacy of client information. Attorneys have been and continue to be bound by professional standards of confidentiality that are even more stringent than those required by this new law. Therefore, we have always protected your right to privacy.

In the course of providing our clients with income tax, estate tax, and gift tax advice, we receive significant personal financial information from our clients. If you are a client of Smoker Gard Associates LLP, you should know that all information that we received from you is held in confidence, and is not released to people outside the firm, except as agreed to by you, or as required under an applicable law.

We retain records relating to professional services that we provide so that we are better able to assist you with your professional needs, and in some cases, to comply with professional guidelines. In order to guard your nonpublic personal information, we maintain physical, electronic, and procedural safeguards that comply with our professional standards.

As always, if you have any questions or concerns, please feel free to contact our office. We appreciate the opportunity to be of service to you.

Smoker Gard Associates LLP

Michael D. Smoker, Esquire

Nicholas T. Gard, Esquire

Nicole M. Gard, Esquire