This Web site is not intended to be a source of advertising, solicitation, or legal advice, thus the reader should not consider this information to be an invitation for an attorney-client relationship, should not rely on information provided herein, and should always seek the advice of competent counsel in the reader’s state.

The owner of this Web site is happy to provide links to Web sites for lawyers, law firms, and other law resources; however, the owner does not intend such links to be referrals or endorsements of the linked entities, and the owner of this Web site will not accept referrals for employment from unregistered referral services. Furthermore, the owner of this Web site does not wish to represent anyone desiring representation based upon viewing this Web site in a state where this Web site fails to comply with all laws and ethical rules of that state. In addition, the use of Internet e-mail for confidential or sensitive information is discouraged.

The owners of this Web site freely grants permission to anyone wishing to link to this Web site without misrepresentation; the owner will gladly remove any link from this Web site upon request from the linked entity; this Web site is not sponsored or associated with any particular linked entity unless so stated in truth by that entity; and the existence of any particular link is simply intended to imply potential interest to the reader.

Do not act or rely upon any of the resources and information available in or from this Web site without seeking professional legal advice.

  1. The transmission of information from leplaw.com Home Page to you is not intended to create an attorney-client relationship between Leppla Associates and you.
  2. The resources that can be accessed with hypertext links from leplaw.com are not maintained by Leppla Associates. Accordingly, Leppla Associates is not responsible for the contents of any such resources.
  3. Leppla Associates does not (a) make any warranty, express or implied, with respect to the use of the links provided; or (b) guarantee the accuracy, completeness, usefulness or adequacy of any resources, information, apparatus, product, or process available at or from leplaw.com.
  4. Reference at leplaw.com to any specific commercial product, process, or service by trade name, trademark, manufacturer, or otherwise, does not necessarily constitute or imply its endorsement or recommendation by Leppla Associates.
  5. © 2007 by Leppla Associates. All Rights Reserved. The legal analysis of any situation depends on a variety of factors which cannot be properly represented or accounted for on a web page. The information on this page is therefore intended as general information only, and is not intended to serve as legal advice or as a substitute for legal counsel. Please send any comments or suggestions to Gary J. Leppla, e-mail: gjleppla@leplaw.com; phone: (937) 294-5959;  fax: (937) 294-4411; or write: 2100 S. Patterson Blvd., Dayton, Ohio 45409.