(1) Mary obtains Client non-public information in the normal course of providing Tax, Insurance Consulting, and Expert Witness Services.
(4) Client Information Subject to Disclosure to Taxing Authorities: Tax Return and Tax Form Preparation is not protected by Advisor-Client privilege. Information and documents obtained by and prepared by Mary when providing these services are not protected from disclosure to Taxing Authorities. Advisor-Client privileged communication protected from disclosure is limited to tax advice provided by Mary to Clients in non-criminal tax matters taking place before a Taxing Authority or Court.
providing Tax Services, Insurance Consulting Services, and Consulting Expert Witness Services, Mary shares Client non-public information with third parties only when needed to carry out the professional services for which she has been retained. Client non-public information may also be shared with third parties if required by law pursuant to a matter in which the Client is a party.
(3) When providing Designated (testifying) Expert Witness Services, the identify of prior Clients and the corresponding proceedings in which Mary served as a Designated Expert Witness may be disclosed, if required during the proceeding.
(5) Mary does not rent or sell Client non-public information.
(6) Mary does not disclose the names of Clients for marketing or promotional purposes.
(8) As required by Federal Trade Commission regulations, Mary maintains regulatory-compliant physical, electronic, and procedural safeguards to protect the privacy of Client information. These safeguards include password protection of electronic Client files, cybersecurity measures, and shredding of all Client paper documents.