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This communication is an advertisement as defined by The Rules of Professional Conduct and California Business and Professions Code. No communication resulting herein shall create an attorney-client relationship unless a separate retainer is signed by the attorney and the client. The information in this web site is published to inform our clients and friends about current issues of importance in the field of family law. The articles presented in this web site should be viewed only as a summary of each topic and not be construed as legal advice. Legal counsel should be sought for the answers to specific legal questions. Rules governing our practice before the Internal Revenue Service require that we advise you that any tax advice on this website (i) is information only and not to be relied on and (ii) is not written with the intent that it be used, and in fact it cannot be used, to avoid penalties imposed under the Internal Revenue Code or to promote, market, or recommend to another person any tax-related idea.