Terms & Conditions - Delina Yasmeh, Esq.

Definitions

"Firm," "we," "our," and "us" refer to the law practice and strategic advisory services of Delina Yasmeh, Esq.

"You," "User," and "your" refer to any individual or entity accessing this website.

"Content" means all materials, publications, insights, and communications presented on this website.

"Services" include all legal services authorized under California law, federal tax advisory services under Circular 230, and non-legal strategic consulting.

"Client" means a person or entity formally engaged with the Firm under a signed engagement agreement, with the relationship scope clearly documented.

1. Acceptance of Terms & Professional Scope

By accessing this website or any affiliated digital platforms, you acknowledge that you are engaging with a sophisticated legal practice specializing in complex business formation, tax strategy, and corporate advisory services. These Terms govern your use of this website and establish the framework for potential professional engagement.

Professional Standards: This practice operates under the highest standards of the California State Bar, American Bar Association Model Rules of Professional Conduct, and applicable federal tax practice regulations. All services are performed in accordance with Circular 230 requirements for federal tax practitioners.

Sophisticated Client Acknowledgment: Our services are designed for high-growth entrepreneurs, established businesses, and complex transactions. Clients are expected to have the business sophistication to understand complex legal and tax structures.

2. Scope of Services & Jurisdictional Framework

California Legal Services: Legal representation — including litigation, contracts, advisory opinions, and entity work — is available solely for matters governed by California law. Engagements include formal attorney-client relationships, privilege protections, and compliance with the California State Bar.

Federal Tax Advisory: The Firm provides federal tax advice, planning, compliance, and strategic representation authorized under Circular 230 to clients across the United States and internationally. Federal tax services are provided solely under Circular 230 authority and do not constitute state law tax advice outside California or the practice of law in any state outside California.

Strategic Business Consulting: The Firm offers cross-jurisdictional strategic guidance in areas such as entity formation, deal structuring, capital strategy, and tax optimization. These engagements are non-legal, business advisory relationships governed by consulting agreements and do not establish attorney-client relationships or privilege outside California.

Critical Jurisdictional Limitations:

For California Clients:

Full legal representation available including litigation, document preparation, and formal legal advice
Attorney-client privilege applies to all legal services
Complete scope of legal practice authorized under California State Bar

For Non-California or International Clients:

Services delivered as strategic consulting or Circular 230 tax advisory
No legal representation offered or implied outside California
Business consulting and strategic advisory services (not legal representation)
Federal tax planning and consultation under Circular 230 authority

Express Jurisdictional Limitation: No engagement shall be construed to imply multi-state or foreign licensure. Legal guidance is limited to California law. This Firm practices law exclusively in California. All cross-border, out-of-state, and international advisory services are rendered on a business consulting or federal tax advisory basis only.

3. No Attorney-Client or Tax Advisor Relationship

Attorney-Client Relationship Formation: Attorney-client relationships are established exclusively for California legal matters through:

Executed engagement letters approved by the firm
Conflict-of-interest clearance confirmation for legal representation
Scope-of-work documentation specifying legal services
Fee arrangement agreements for legal representation
Professional responsibility compliance verification

Business Consulting Relationships: Non-attorney consulting relationships for business advisory services are established through separate business consulting agreements and do not create attorney-client privilege.

Federal Tax Advisory Relationships: Tax advisory relationships under Circular 230 are established through separate tax engagement agreements.

Critical Communication Warning: This website and its content do not constitute legal advice outside California. Unsolicited communications do not create a privileged relationship. Only executed engagement documents with proper jurisdictional scope form binding legal or tax advisory engagements. Email communications are not privileged until formal attorney-client relationship is confirmed through signed engagement.

Referral-Only Practice: This practice operates on a referral-only basis. Unsolicited inquiries may not receive responses, and consultation availability is limited based on practice capacity and alignment.

4. Sophisticated Legal & Tax Disclaimers

Advisory Depth Disclosure: Content on this site reflects specialized planning tools and analysis frameworks intended for business professionals and entrepreneurs. These strategies require individualized evaluation and are not intended for general use or implementation without full consultation.

No Generic Advice: Nothing on this website constitutes generalized legal advice, tax preparation services, or standardized business consultation. All strategies require customized analysis based on individual circumstances, risk tolerance, and business objectives.

Result Variability Warning: Past client outcomes, case studies, or implementations do not guarantee future results. Business strategy, legal structuring, and tax results depend on timely compliance, law changes, and client implementation.

Implementation Risk Assumption: All content assumes sophisticated business understanding and professional judgment in application. Clients are solely responsible for executing strategies after consultation and should engage qualified legal and tax counsel before implementing any strategies discussed. No warranty is implied regarding third-party execution, client interpretation, or jurisdictional application outside the Firm's control.

5. Data Collection & Sophisticated Client Privacy

Information Architecture: We collect and process information consistent with serving high-net-worth individuals and complex business entities:

Business Information Collected:

Business formation and structure details
Revenue models and growth projections
Existing legal and tax advisor relationships
Cross-jurisdictional business activities
Intellectual property and asset portfolios
Funding and investment structures

Enhanced Security Protocols: All client data is protected through:

Attorney-client privilege frameworks
Work product doctrine protections
Encrypted communication systems
Secure document management platforms
Multi-factor authentication requirements
Regular security audits and updates
Role-based access control systems

Professional Confidentiality: Information handling exceeds standard privacy requirements through application of:

California Rules of Professional Conduct confidentiality standards
Federal tax practitioner privilege protections (where applicable under federal law)
Trade secret and proprietary information safeguards
International data transfer compliance (GDPR, CCPA)

Privilege Framework: Attorney-client privilege and work product protections apply only where permitted by California law and where an attorney-client relationship is formally established for California law matters. Federal tax matters are subject to federal practitioner privilege as provided under applicable federal law.

6. Technology Platforms & Third-Party Integrations

Professional-Grade Systems: This practice utilizes enterprise-level platforms designed for sophisticated legal and tax practices:

Scheduling & Communications:

Calendly Pro (attorney scheduling with conflict management)
Encrypted email systems with privilege protection
Secure client portal access
Video conferencing with end-to-end encryption

Payment & Financial Systems:

Stripe Atlas (designed for business transactions)
Trust account compliance systems
Multi-currency payment processing
Professional liability insurance integration

Practice Management & Analytics:

Advanced CRM with conflict-checking capabilities
Document management with privilege coding
Time tracking and matter management
Website analytics with privacy compliance

Client Responsibility: Clients acknowledge responsibility for reviewing and accepting the terms of service and privacy policies of all integrated third-party platforms used in service delivery. The Firm does not control third-party service terms.

7. Sophisticated Fee Structures & Investment Terms

Strategic Investment Model: This Firm does not bill hourly in traditional terms. Instead, fees are structured around value delivered and transaction complexity, requiring investment in strategic advisory services rather than traditional hourly billing:

Investment Structure:

Initial strategic analysis: Non-refundable strategic audit and roadmap development
Advisory retainers: Scope-based flat retainers for ongoing strategic partnerships
Transactional engagements: Performance-aligned success fees for complex deals
International coordination: Premium rates for multi-jurisdictional complexity and regulatory overhead
Complex matter management: Custom investment arrangements based on strategic value delivery

International Client Considerations:

Multi-currency payment processing available
Foreign exchange rate considerations disclosed at engagement
International wire transfer protocols and associated fees
Time zone coordination for communications and deliverables
Cross-border compliance and reporting requirements may affect investment levels

Payment Standards:

All fees reflect investment in sophisticated legal and tax strategy
Payment terms are customized based on engagement complexity
Retainer agreements may include minimum monthly commitments
International clients subject to additional compliance requirements

Investment Protection: The firm reserves the right to:

Adjust investment structures based on matter complexity and international scope
Require additional retainers for multi-jurisdictional coordination work
Implement success-based investment components for strategic transactions
Terminate engagements for non-payment, scope changes, or jurisdictional compliance issues
Update investment requirements based on regulatory changes or international complexity

8. Intellectual Property & Proprietary Methodologies

Proprietary Framework: All content, methodologies, and frameworks represent proprietary intellectual property developed through:

Advanced legal education (JD + LL.M. Taxation)
Big Four accounting and M&A experience
Cross-border representation and sophisticated client work
Proprietary strategic modeling and ongoing professional development

Content Protection: Website content, including but not limited to:

Legal analysis frameworks
Tax planning methodologies
Business formation templates and guides
Client success case studies and approaches
Educational content and thought leadership

Usage Restrictions: Commercial use, reproduction, or distribution of any proprietary content requires express written authorization. Educational or reference use must include proper attribution and may not be used for competitive purposes. Unauthorized use, duplication, or distribution is prohibited. All materials created in client engagements remain confidential and subject to the engagement's terms.

Client Work Product: All work product created during client representation remains subject to attorney-client privilege and work product doctrine protection, with ownership and usage rights defined in engagement agreements. Client-specific materials are governed by separate engagement terms and legal protections.

9. Professional Liability & Comprehensive Risk Allocation

Insurance Coverage: This practice maintains comprehensive professional liability insurance appropriate for sophisticated legal and tax advisory services, including:

Errors and omissions coverage for legal and business advisory services
Cyber liability protection for international client data
International practice coverage for cross-border advisory work
Regulatory compliance insurance for multi-jurisdictional coordination

No Warranties: All content is provided "as is" and without warranty of any kind, express or implied, including but not limited to warranties of merchantability, fitness for a particular purpose, or non-infringement.

Comprehensive Limitation of Liability:

Liability limitations are established based on the nature, scope, and jurisdictional complexity of each engagement
Multi-jurisdictional transactions include customized risk allocation provisions
Clients acknowledge the sophisticated nature of advisory services and assume implementation risks
Force majeure provisions apply to circumstances beyond professional control, including regulatory changes
External forces (e.g., regulation, international law changes, force majeure) may affect outcomes
Local counsel performance and compliance in non-California jurisdictions is outside Firm control

Enhanced Indemnity: You agree to indemnify, defend, and hold harmless the Firm and its affiliates from any claims, liabilities, damages, or expenses arising out of:

Your access to or use of this website or violation of these Terms
Implementation of strategies without proper professional guidance
Local counsel selection, performance, or compliance in non-California jurisdictions
International regulatory compliance matters outside Firm's direct control
Unauthorized use, third-party reliance, or jurisdictional non-compliance outside of California

Business Continuity: The practice maintains business continuity plans including:

Succession planning for ongoing matters
Professional backup and coverage arrangements
Technology disaster recovery protocols
Client communication systems for emergency situations

10. Multi-Jurisdictional Practice & Global Compliance Framework

Jurisdictional Scope: This practice provides services across multiple jurisdictions consistent with professional licensing and regulatory requirements:

Jurisdictional Authority Framework:

California: Full legal practice authorization for all state law matters
Federal Tax: Comprehensive Circular 230 compliance for all US tax matters regardless of client location
Business Consulting: Multi-jurisdictional business advisory services without legal practice limitations
International Coordination: Strategic advisory and coordination services for global business matters

Enhanced Regulatory Compliance: All services comply with:

California State Bar admission and continuing education requirements
Federal tax practitioner regulations and professional ethics standards
International professional conduct standards for cross-border advisory work
Anti-money laundering (AML) and enhanced know-your-customer (KYC) protocols for international clients
Foreign Corrupt Practices Act (FCPA) compliance verification and ongoing monitoring
OFAC sanctions screening and comprehensive international compliance requirements

Global Client Integration: International clients and cross-border transactions benefit from:

Foreign Corrupt Practices Act compliance verification and ongoing monitoring
Comprehensive OFAC sanctions screening and international compliance protocols
Advanced international data transfer and privacy law compliance frameworks
Tax treaty optimization and information exchange agreement strategic analysis
Multi-jurisdictional coordination through carefully selected and managed local counsel networks
Currency hedging and international payment processing advisory services

11. Privacy Policy & International Data Protection Framework

Sophisticated Privacy Standards

Enhanced Data Classification: We implement sophisticated data protection consistent with serving high-net-worth clients and complex business entities:

Privilege-Protected Information:

Attorney-client communications and strategy discussions
Legal analysis and advice memoranda
Work product and mental impressions
Confidential business information and trade secrets

Business Intelligence Data:

Financial information and projections
Competitive analysis and market positioning
Intellectual property portfolios and valuations
Investment structures and ownership arrangements
Sensitive business and investment information

Personal Data Processing:

Identity verification for compliance purposes
Background checks for conflict-of-interest analysis
Professional reference verification
Communication preference and scheduling data

International Privacy Compliance

GDPR Compliance (EU Clients):

Lawful basis determination for all processing activities
Data subject rights implementation (access, rectification, erasure, portability)
Privacy by design and default methodologies
Data protection impact assessments for high-risk processing

CCPA Enhanced Compliance (California):

Detailed personal information category disclosures
Comprehensive opt-out mechanisms for data sales
Enhanced notice requirements for sensitive personal information
Consumer rights response protocols within statutory timeframes

Data Subject Rights: To exercise your rights under the CCPA or GDPR, please email privacy@delina.esq with "Data Request" in the subject line.

Cross-Border Data Transfers:

Standard contractual clauses for international transfers
Adequacy decision verification for EU transfers
Binding corporate rules where applicable
Local data residency requirements assessment

Security Architecture

Technical Safeguards:

End-to-end encryption for all client communications
Multi-factor authentication for system access
Regular penetration testing and vulnerability assessments
Incident response and breach notification protocols

Administrative Controls:

Role-based access control systems
Regular security training and awareness programs
Vendor due diligence and management protocols
Document retention and destruction policies

Physical Security:

Secured office facilities with access controls
Protected storage for physical documents
Secure disposal protocols for confidential materials
Business continuity and disaster recovery planning

12. Professional Conduct & Ethics Framework

Model Rules Compliance: This practice operates under the California Rules of Professional Conduct and ABA Model Rules, including:

Rule 1.1: Competence in sophisticated legal and tax matters
Rule 1.6: Confidentiality of information beyond standard privacy requirements
Rule 1.7: Conflict of interest identification and management
Rule 1.9: Duties to former clients and matter-related conflicts

Tax Practice Standards: Federal tax practice compliance includes:

Circular 230 requirements for tax advisors
Best practices for tax shelter and reportable transaction analysis
Due diligence standards for sophisticated tax planning
Penalty protection and accuracy-related standards

Continuing Professional Development: Ongoing education and specialization includes:

Advanced taxation and business law updates
International business and tax law developments
Technology and cybersecurity legal requirements
Professional responsibility and ethics training
Ongoing continuing legal education (CLE) in taxation, ethics, and international law

13. Accessibility & Digital Inclusion

Accessibility Standards: This Firm is committed to ensuring equal access to services regardless of disability or jurisdiction. We strive to ensure our digital services comply with applicable accessibility standards (e.g., WCAG 2.1 AA) and are usable by all individuals, including those with disabilities. Please contact accessibility@delina.esq to report accessibility barriers or request accommodations.

14. Governing Law & Sophisticated Dispute Resolution

Governing Law: These Terms are governed by California law, with federal law applying to:

Tax practice and planning matters nationwide and internationally
Interstate commerce and multi-jurisdictional business formation
Intellectual property and technology issues
International business transaction coordination

Tiered Arbitration Framework: Dispute resolution is structured based on client location and matter complexity:

Domestic Clients (US-based): All disputes arising out of or relating to these Terms or services shall be resolved through confidential binding arbitration administered by JAMS in accordance with its commercial arbitration rules. The seat of arbitration shall be Los Angeles County, California, conducted in English, with a single arbitrator for matters under $500,000 and three arbitrators for larger matters. California law governs the arbitration clause itself.

International Clients: Disputes may be resolved through:

JAMS International arbitration procedures (seat: Los Angeles, language: English)
International Chamber of Commerce (ICC) arbitration for matters exceeding $1M in controversy (seat: Los Angeles or mutually agreed international location, language: English, three arbitrators, ICC Rules governing the arbitration clause)

Specialized Dispute Categories:

Professional responsibility matters: California State Bar disciplinary procedures
Fee disputes: California State Bar arbitration programs with international client accommodations
Multi-jurisdictional business disputes: Mediation followed by binding arbitration with international protocols
Complex international matters: ICC arbitration or federal court litigation with appropriate jurisdictional analysis

International Jurisdictional Considerations: Multi-jurisdictional and international matters require:

Choice of law analysis for specific transaction components and client circumstances
Strategic forum selection based on matter complexity, client preferences, and enforcement considerations
International arbitration protocols for cross-border disputes with proper procedural safeguards
Regulatory compliance coordination across multiple jurisdiction requirements
Currency and enforcement considerations for international judgments and awards

15. Updates, Modifications & Global Notice Procedures

Dynamic Legal Environment: These Terms are updated regularly to reflect:

Changes in applicable law and professional conduct rules
Technology and security requirement updates
Practice development and service expansion
Regulatory compliance and industry best practices

Global Notice Framework:

Material changes: 30-day advance notice via email or client portal with time zone considerations for international clients
Minor updates: Website posting with updated effective date and email notification
Emergency regulatory changes: Immediate notification with explanation of urgency and compliance requirements
Annual comprehensive review: Full terms and privacy policy assessment with client consultation opportunities

International Client Accommodations:

Notice timing adjusted for major international holidays and time zone differences
Translation services available for non-English speaking clients upon request
Cultural and legal system considerations for international business practices
Regulatory change notifications include international impact analysis

Continued Relationship: Ongoing use of website services or continuation of professional relationships constitutes acceptance of modified terms. International clients may request termination of services if material changes create compliance conflicts in their home jurisdictions. Continued use constitutes acceptance of updated Terms.