No Legal Advice - No Attorney/Client Relationship
The materials on this website have been prepared by Gerner & Kearns Co., L.P.A. to provide information about the services we offer to our clients. This information is not intended as legal advice and should not be relied upon as such. Use of this website or the information contained on it does not create an attorney/client relationship. If you would like to retain our services, please contact one of our attorneys and they will determine whether representing you would raise a conflict of interest for the firm and explain the basic terms under which we will undertake your representation.

IRS Circular 230 Disclosure:
Although this written communication may address certain tax issues, it is not a reliance opinion as described in IRS Circular 230 and, therefore, it cannot be relied upon by itself to avoid any tax penalties. If you would like a reliance opinion letter, please contact us and we will discuss our procedures for preparing one

No Endorsement of Third Party Websites
We provide links to other websites that we believe may be useful or informative. These links to third party websites or information are not intended as, and should not be interpreted by you as constituting or implying our endorsement, sponsorship, or recommendation of the third party sites or the information, products or services found there.

You may download, use, and copy the materials found on this site for your personal, noncommercial use only, provided that all copies that you make of the material must bear any copyright, trademark or other proprietary notice located on the site which pertain to the material being copied. Except as authorized in this paragraph, you are not being granted a license under any copyright, trademark, patent or other intellectual property right in the material found or described herein. All such rights are retained by Gerner & Kearns Co., L.P.A. and/or any third party owner of such rights.

Framed Links
You may not create framed links to Gerner & Kearns Co., L.P.A. web pages without express written permission from Gerner & Kearns Co., L.P.A..

Locale Specific Disclaimers
This website is operated from a location in the State of Ohio, United States of America. We make no representation that materials found at our website are appropriate or available for use in other locations. You are responsible for compliance with local laws.

Each of our attorneys is licensed to practice law only in those jurisdictions set forth in the attorney's profile appearing on this website. This website is not intended to solicit representation that would constitute the unauthorized practice of law in any jurisdiction.

The following statement is required by the Kentucky Bar Association:
"THIS IS AN ADVERTISEMENT." The materials in this website have been prepared by Gerner & Kearns Co., L.P.A. to provide information about the services we offer to our clients. This information is not intended as legal advice and should not be relied upon as such. The reading of this does not create an attorney/client relationship. If you would like to retain our services, please contact one of our attorneys and they will determine whether representing you would raise a conflict of interest for the firm and explain the basic terms under which we will undertake your representation.