Legal Disclaimer: The information provided on this website is designed to provide useful information and background materials about Yahnian Estate Planning and its affiliated companies, YAHNIAN LAW CORPORATION and DSA Accounting. The information provided is not intended to and does not constitute legal or tax advice, and does not create an attorney-client relationship or CPA-client relationship  between you and said companies. Any communication, including electronic mail, through this website, may not be confidential or privileged. For legal advice, you should schedule an appointment with YAHNIAN LAW CORPORATION. For tax preparation and accounting advice, you should consult with DSA ACCOUNTING. In addition, YAHNIAN ESTATE PLANNING and its affiliates only provides federal tax California tax advice. YAHNIAN LAW CORPORATION only provides legal advice to California residents or concerning California law. As a result, if you are not from California or if you have a non- California legal question, you should consult  with an attorney familiar with your circumstances and seek the advice of counsel in the appropriate jurisdiction. The hiring of an attorney is an important decision and should not be based upon written descriptions of YAHNIAN ESTATE PLANNING, YAHNIAN LAW CORPORATION  or DSA ACCOUNTING  experience. Every case is different and similar results may not be obtained in your case.

No Rendering of Advice

The information contained within this website is provided for informational purposes only and is not intended to substitute for obtaining legal, accounting, tax, or financial advice from an attorney or a professional accountant.

Presentation of the information via the Internet is not intended to create, and receipt does not constitute, an attorney-client or accountant-client relationship. Internet subscribers, users and online readers are advised not to act upon this information without seeking the service of an attorney or a professional accountant.

Any U.S. federal tax advice contained in this website is not intended to be used for the purpose of avoiding penalties under U.S. federal tax law. Neither shall any California tax advice contained in this website be intended to be used for the purpose of avoiding penalties under California tax law.

Accuracy of Information

While we use reasonable efforts to furnish accurate and up-to-date information, we do not warrant that any information contained in or made available through this website is accurate, complete, reliable, current or error-free.

We assume no liability or responsibility for any errors or omissions in the content of this website or such other materials or communications.

Disclaimer of Warranties and Limitations of Liability

This website is provided on an “as is” and “as available” basis. Use of this website is at your own risk. We and our suppliers disclaim all warranties. Neither we nor our suppliers shall be liable for any damages of any kind with the use of this website.

Links to Third Party Websites

For your convenience, this website may contain hyperlinks to websites and servers maintained by third parties. We do not control, evaluate, endorse or guarantee content found in those sites. We do not assume any responsibility or liability for the actions, products, services and content of these sites or the parties that operate them. Your use of such sites is entirely at your own risk.

Advertising only in California

Yahnian Law Corporation (Law Firm) is only advertising in California. Law Firm does not seek to represent someone based solely on that person’s visit to Law Firm’s web site. Law Firm’s Attorney is licensed only as a California attorney and only practices and maintains an office in California. Attorney is only willing and able to appear in California federal and state courts.


YAHNIAN LAW CORPORATION serves clients throughout California, including Visalia, Fresno, Hanford, Lemoore, Tulare, Porterville, Exeter, Porterville, Three Rivers, Woodlake, Dinuba, Kingsburg, Bakersfield, San Luis Obispo, Paso Robles, Tulare County, Fresno County, Kern County and Kings County.

Form of Advice

Law firm does not give legal advice over the telephone or by email. Law Firm only renders legal advice in person or by letter and only to clients of law firm, pursuant to prior written engagement whereby clients have hired Law Firm to perform legal services. Requests for telephone or email advice will be ignored.

No Confidential Information

This Web Site does not protect any confidential information. No communications sent to Law Firm by email are protected as confidential information, except emails from existing clients who have hired Law Firm pursuant to Law Firm’s written form of engagement letter or representation agreement, and where the Client has requested and implemented encryption software, pursuant to Law Firm’s instructions.

General Information

Web site is not Legal Advice

This Web site is a public resource of general information concerning our firm. It is intended, but not promised or guaranteed, to be correct, complete, and up-to-date.The Web site is not intended to be a source of advertising, solicitation or legal advice.

External Links

External links on the Web site are not intended to be referrals or endorsements of the linked entities.

The resources page and some other segments of this Website contain links to other resources on the Internet. Those links are provided as citations and aids to help you identify and locate other Internet resources that may be of interest, and are not intended to state or imply that YAHNIAN LAW CORPORATION sponsors, endorses, is affiliated or associated with or is legally authorized to use any trade name, registered trademark, logo, legal or official seal or copyrighted symbol that may be reflected therein.

Other States

The Law Firm does not intend to represent anyone desiring representations in a state where this Web site fails to comply with all laws and ethical rules of that state.

IRS Circular 230

If and only to the extent that this publication contains contributions from tax professionals who are subject to the rules of professional conduct set forth in Circular 230, as promulgated by the United States Department of the Treasury, the publisher, on behalf of those contributors, hereby states that any U.S. federal tax advice that is contained in such contributions was not intended or written to be used by any taxpayer for the purpose of avoiding penalties that may be imposed on the taxpayer by the Internal Revenue Service, and it cannot be used by any taxpayer for such purpose.

On June 21, 2005, new U.S. Treasury Department regulations governing the conduct of tax practitioners took effect. These regulations were revised again on March 26, 2008. Issued by the United States Treasury Department, these regulations are generally referred to as Circular 230. They have as a primary goal to curb abusive tax shelters. However, Circular 230 affects even routine written tax advice to clients. Our policy is to fully comply with these directives.

In order to comply with Circular 230, we have adopted policies that affect how we provide written tax advice to clients. Circular 230 requires that our written advice must either: (i) comply with the strict rules applicable to “formal” legal opinions, or (ii) contain a prominent disclosure that limits any taxpayer’s ability to use the advice for purposes of penalty protection. A suggested form of the disclosure reads as follows:
In accordance with Treasury Regulations Circular 230, we inform you that any tax advice contained in this communication was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matter addressed herein.

Because formal legal opinions can be very costly to produce, and require levels of inquiry and verifications on our part as tax lawyers, most written tax advice we provide to clients will now include the disclosure that the recipient cannot rely upon it for penalty protection. Moreover, because precisely what constitutes “written tax advice” is not entirely clear under the new rules, most firms, including this one, will affix the necessary disclosure to every communication.

Failure to comply with Circular 230 can result in public censure or fines, and can even result in restrictions on the ability of a lawyer or firm to continue to practice tax law. While these Circular 230 rules remain in effect, we must comply with the new provisions.

Illustration Purposes Only

The information provided on this site is provided for illustration purposes only and does not represent a proposal or specific recommendation. As a word of caution, the information presented cannot possibly substitute for competent legal advice. Our discussion of the law on this web site is general and is not intended as a comprehensive discussion of all relevant issues. The law in each state will vary to some extent, and the applicability of the law will depend upon your individual circumstances. For specific advice applicable to your circumstances, contact Yahnian Law Corporation for a conference to discuss your matter.

Website Responsibility

To the extent the State Bar Rules of a jurisdiction require us to designate a principal office and/or attorney responsible for this Website, YAHNIAN LAW CORPORATION designates its office in Visalia, California, USA as its principal office and designates D. Steven Yahnian as the attorney responsible for the Website.

Images of Individuals

Images of individuals on this Website may, in some cases, include members and associates of the firm, or only stock photography merely representative of clients of the law firm, or persons who happen to appear in promotional photographs. No representation is made that any individuals appearing in images on this web site are actual clients of YAHNIAN LAW CORPORATION.


To the extent that any information contained herein constitutes a “testimonial” under Cal. R. Prof. Conduct §§1-400(E), Standard 2 (2004), the testimonial does not constitute a guarantee, warranty or prediction regarding the outcome of any legal matter.

State Practice, Advertising Restrictions and Disclaimers

All states and jurisdictions have statutes that make it unlawful for any person or group of persons to hold themselves out as attorneys unless admitted and licensed to practice as an attorney at law.


This Worldwide Website (including its sub-pages) was created by YAHNIAN LAW CORPORATION (“YAHNIAN LAW CORPORATION”) and is © 2013 by YAHNIAN LAW CORPORATION. All rights are reserved. Permission is granted to view, store, print, reproduce and distribute any pages within this Worldwide Website provided that: (a) none of the pages are modified; and (b) this page is included with any distribution.


Materials on this Worldwide Website (“Website”) are provided for informational purposes only and do not constitute legal advice, do not necessarily reflect the opinions of YAHNIAN LAW CORPORATION or any of its attorneys or clients and are not guaranteed to be complete, correct or up-to-date. This Website is not intended to create an attorney-client relationship between you and YAHNIAN LAW CORPORATION. You should not act or rely on information in this Website without seeking the advice of an attorney. If you are interested in having YAHNIAN LAW CORPORATION represent you in a legal matter, the best way to initiate possible representation is to call YAHNIAN LAW CORPORATION (559) 733-8505. You may also communicate with YAHNIAN LAW CORPORATION by e-mail through the link located in the “Contact Us” section of this Website.

Hiring of Legal Counsel

Hiring a lawyer is an important decision that should not be based solely upon written information about our qualifications and experience. YAHNIAN LAW CORPORATION has endeavored to comply with all known legal and ethical requirements in compiling this Website. In some jurisdictions, this Website may be considered attorney advertising.

YAHNIAN LAW CORPORATION does not desire to represent clients based upon their review of portions of this Website that may not comply with legal or ethical requirements.

Prior Results No Guaranty

Prior results described on this web site do not guarantee a similar outcome.


Law Firm may amend these terms at any time by posting the amended terms and conditions on its website. The rights and obligations of the parties under this agreement shall be governed by the laws of the State of California. The Superior Court of Tulare County or the United States District Court for the Eastern District of California will have exclusive jurisdiction and venue over all controversies.

Notice: This domain, its subdomains, and its pages (collectively, this “website”), are the property and creation of YAHNIAN LAW CORPORATION

In general, this website is an advertisement for YAHNIAN LAW CORPORATION

This website and its content are not intended to be relied on as legal advice, and should not be relied on as such. If you require legal advice, you should contact a lawyer to advise you personally about your situation.

Contacting any attorneys or law firm mentioned on this website, without more, does not create an attorney-client relationship. We use a written attorney-client agreement and no attorney-client relationship is formed with our firm prior to the signing of that document without exception and under any circumstances.