Regulations issued in connection with federal legislation known as the Gramm-Leach Bliley Act require each "financial institution" ( a term which is so broadly defined that it may include a law firm preparing tax returns, providing tax planning advice or furnishing real estate settlement services) to notify its individual clients annually of its privacy policy and its practices regarding disclosure of nonpublic personal information. Dudnick Detwiler Rivin & Stikker LLP therefore provides the following notice to its clients:

Dudnick Detwiler Rivin & Stikker LLP receives nonpublic personal information regarding its clients from the clients themselves and from other professionals hired by the clients, such as accountants, financial advisors and insurance brokers. As required by California law and the ethical rules governing the conduct of attorneys, Dudnick Detwiler Rivin & Stikker LLP safeguards the confidentiality of all nonpublic client information and discloses such information to third parties only when the client expressly or implicitly ( as in the case of exchanges of information with the client's other professional advisors) consents to such disclosure or when disclosure is legally compelled. Within the firm, Dudnick Detwiler Rivin & Stikker LLP restricts access to nonpublic personal information about its clients to those employees who need such access in order to provide legal services to those clients. Dudnick Detwiler Rivin & Stikker LLP maintains physical, electronic and procedural safeguards to protect the confidentiality of clients' and former clients' nonpublic personal information.

Dudnick Detwiler Rivin & Stikker LLP therefore does not disclose, and does not wish to reserve the right to disclose, nonpublic personal information about clients or former clients to anyone outside the firm, other than in the very limited circumstances described above.