Terms & Conditions

READ THIS AGREEMENT IN ITS ENTIRETY BEFORE ACCESSING THIS WEB SITE. BY VIEWING ANY PAGES ON THE SITE https://mwpatton.com (the “Site” or “site”), YOU AGREE TO BE BOUND BY THE TERMS AND CONDITIONS BELOW. IF YOU DO NOT WISH TO BE BOUND BY THESE TERMS AND CONDITIONS, YOU MAY NOT ACCESS OR USE THIS SITE. THE TERMS AND CONDITIONS BELOW ALSO APPLY TO ANY PERSON WHO HAS RETAINED THE FIRM (AS DEFINED BELOW) TO PROVIDE LEGAL SERVICES.

The Site is an information site owned and operated by Wayne Patton JD, LLC.

DISCLAIMER: USE OF THIS SITE DOES NOT ESTABLISH OR CONSTITUTE AN ATTORNEY-CLIENT RELATIONSHIP. The hiring of a lawyer is an important decision that should not be based solely upon advertisements. Before you decide, ask Us to send you free written information about Our qualifications and experience. This website is designed for general information only. The information and content presented at this site should not be construed to be (i) formal legal advice, (ii) a binding legal opinion, or (iii) the formation of an attorney-client relationship. If you are in need of legal advice or a binding legal opinion, you are advised to retain either Wayne Patton JD, LLC or another qualified attorney for such services. If you are certain that you have established an attorney-client relationship with Wayne Patton JD, LLC, please keep reading, as certain terms and conditions apply to you.

Copyright: Copyright in the pages and in the appearance of the screens displaying the pages, and in the information, material, and content and in their arrangement, is owned by Wayne Patton JD, LLC, unless otherwise indicated. Portions of the content of this site may be registered with the Federal Copyright Office. You are hereby advised to familiarize yourself with United States and International Copyright laws before using any material. You are hereby expressly prohibited from replicating any portion of this site or its content without the express written permission of Wayne Patton JD, LLC, including, without limitation, the creation of derivative works.

Privacy: We will never sell or rent your email address or contact information. By accessing this site, you acknowledge that certain information about you and your location may be recorded by Us. You consent to the use of Cookies, and you understand that information about you may be monitored in order to comply with law, protect the Site, and protect other visitors to the Site.

Links to Outside Websites and Pages: If a link contained on this site points to non-mwpatton.com webpage, such reference does not mean that mwpatton.com endorses or recommends that website or its contents, and we disclaim all responsibility for your experience with such websites, as We have no control over those sites.

NO WARRANTIES AND LIMITATION OF LIABILITY: We work to ensure that the information provided on this site is accurate and timely. However, We do not and  cannot guarantee the accuracy or completeness of the information provided on this site. We reserves the right to make changes to the content of this site from time to time without notice or obligation.WE ASSUME NO RESPONSIBILITY FOR ERRORS OR OMISSIONS ON THIS SITE. ACCESS TO THIS SITE IS PROVIDED AS IS WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR NON-INFRINGEMENT. NEITHER THE SITE NOR ITS OWNER SHALL BE LIABLE FOR ANY SPECIAL, INDIRECT, INCIDENTAL, OR CONSEQUENTIAL DAMAGES, INCLUDING WITHOUT LIMITATION, LOST REVENUES OR LOST PROFITS THAT MAY RESULT FROM THE USE OF THIS SITE OR THE INFORMATION OR CONTENT CONTAINED IN THIS SITE.

IRS DISCLOSURES: To ensure compliance with requirements imposed by the IRS, We inform you that any U.S. federal tax advice contained on https://mwpatton.com and/or in any of the forms sold through Our site is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code, or (ii) promoting, marketing, or recommending to another party any transaction or matter that is contained on this site or in such documents.

FOR CLIENTS OF LEGAL SERVICES ONLY: In addition to the terms and conditions outlined in any written retainer agreement between you and the firm, you acknowledge, understand, and agree that all legal services provided by Wayne Patton JD, LLC  or its employees or representatives pursuant to a retainer agreement are performed pursuant to a Florida law license. You further acknowledge and agree that (i) all services are provided in the State of Florida, (ii) all business conducted between you and the firm has been conducted in the State of Florida, (iii) neither Wayne Patton JD, LLC nor any of its employees or representatives have conducted business or entered the stream of commerce in any state other than the State of Florida, (iv) all agreements between you and Wayne Patton JD, LLC are governed solely by the laws of the State of Florida without regard to the choice of law provisions of any other state or jurisdiction, and (v) any and all disputes between you and the firm concerning any matters regarding the firm’s representation of you or that are in any way related or connected to services provided by the firm shall be brought exclusively in the State of Florida with venue in Broward County. You acknowledge that you have reached into the State of Florida to contact and conduct business with Wayne Patton JD, LLC and not the other way around.

You agree that if Wayne Patton and/or any representative or employee of Wayne Patton JD, LLC is called to testify before any legal tribunal concerning your legal planning, you will pay the reasonable cost of travel, lodging, and meals for such appearances, in addition to Wayne Patton’s and/or Wayne Patton JD, LLC’s reasonable hourly rate of not less than $400.00 per hour for such appearances, and you agree to fully indemnify Wayne Patton and/or Wayne Patton JD, LLC for any attorneys’ fees and all other costs incurred by the firm for such appearances.

You acknowledge, represent, warrant, and promise that (i) there are no third-party beneficiaries to any agreement between you and Wayne Patton JD, LLC or its employees or representatives, (ii) YOU ARE NOT ATTEMPTING TO MAKE A FRAUDULENT TRANSFER, FRAUDULENT CONVERSION, OR ANY TYPE OF VOIDABLE TRANSACTION BY HIRING THE FIRM, (iii) YOU WILL NOT USE ANY OF THE LEGAL ENTITIES OR TRUSTS FORMED PURSUANT TO AN AGREEMENT FOR LEGAL SERVICES BETWEEN YOU AND THE FIRM FOR PURPOSES OF FACILITATING A FRAUDULENT TRANSFER, FRAUDULENT CONVERSION, OR VOIDABLE TRANSACTION OF ANY KIND, (iv) YOU ARE NOT FORMING AN ASSET PROTECTION PLAN IN ANTICIPATION OF AN IMMINENT DISSOLUTION OF MARRIAGE PROCEEDING, (v) YOU WILL FULLY INDEMNIFY WAYNE PATTON JD, LLC AND ITS EMPLOYEES AND REPRESENTATIVES FOR ANY AND ALL LOSSES, DAMAGES, COSTS, AND FEES (INCLUDING, WITHOUT LIMITATION, ATTORNEYS’ FEES) INCURRED AS A RESULT OF ANY FRAUDULENT TRANSFER, FRAUDULENT CONVERSION, OR VOIDABLE TRANSACTION MADE BY YOU, AND (vi) YOU AGREE THAT THE FIRM AND ITS REPRESENTATIVES AND EMPLOYEES SHALL HAVE THE RIGHT TO RELY, AS THIRD-PARTY BENEFICIARY, UPON ANY AFFIDAVIT OF SOLVENCY EXECUTED BY YOU AS IF YOU EXECUTED SUCH AFFIDAVIT OF SOLVENCY SOLELY FOR THE BENEFIT OF THE FIRM.

Specifically, you agree to fully indemnify Wayne Patton JD, LLC, its employees and representatives, and/or Wayne Patton for any damages, legal fees, costs, expenses, and hourly rate fees that are incurred to defend against or serve as a witness for any claim for fraudulent transfer (or any claims related to or similar to a claim of fraudulent transfer such as fraudulent conversion or voidable transaction), for loss of tax status of an Individual Retirement Account, tax penalties, or to defend against any other claim that is made against the firm and that is related to the legal representation or the services rendered pursuant to an agreement for legal representation, regardless of the location of such claim.

You acknowledge and understand that all consultation fees paid to Us represent a completely non-refundable, earned retainer. In other words, we do not typically bill by the hour but, rather, offer services for a flat-fee, including, without limitation, consultations. If you choose to retain Us for services beyond a consultation, your consultation fee will be applied toward those additional services. However, if you do not retain Us for services beyond the consultation, you will not be refunded any portion of the consultation fee, as it is a non-refundable, earned retainer.

You further agree and acknowledge that in the event that We introduce you, any entity created for you, or the trustee of any trust formed for you to a bank or brokerage firm where you, your entity, or the trustee of your trust ultimately opens an account, We may be compensated by the bank or brokerage out of fees charged by the bank or brokerage firm to you, your entity, or your trust, respectively. You hereby consent to such compensation being paid to Us. This arrangement will not result in additional fees being charged to you by the bank or brokerage firm. Upon request, We are happy to disclose the fees paid to Us by banks and brokerages with respect to your accounts.

YOU UNDERSTAND, ACKNOWLEDGE, AND AGREE THAT THE FIRM DOES NOT OFFER TAX ADVICE OF ANY KIND AND THAT THE FIRM DOES NOT MAKE TAX FILINGS OF ANY KIND FOR ANY CLIENTS. You are advised to obtain the advice and to retain the services of a Certified Public Accountant or tax attorney for any and all tax purposes or to obtain any tax advice pertaining to any legal planning for which you have retained the firm. Legal plans formed by Wayne Patton JD, LLC may require tax filings that include, but are not limited to, gift tax returns, Forms 1065, K-1, 3520, 3520-A, 1040-NR, 1041, FBAR (FinCEN 114), FATCA (IRS Form 8938), and/or IRS Forms IRS Forms 965, 965-A, 8832, 5471, 5472 (and GILTI Tax and Transition Tax filings), Beneficial Ownership Information Reporting required by FinCEN as of January 1, 2024, and any and all other tax or information filings. You may also be required to make additional tax filings (i) if you are a citizen and/or resident of any country other than the United Sates, (ii) if you have a trust that is or ever becomes a foreign trust (e.g. because there is not a majority of United States persons serving as co-trustee), or (iii) if you, a trust you have formed, or any entity that you have formed owns assets that are located outside the United States of America.

If you are married and the firm is representing you as a married couple, the following is applicable to the firm’s representation of you as a married couple: Spouses will most often share a common interest in developing an estate and asset protection plan. However, a husband and wife will sometimes have conflicting interests when estate or asset protection planning is being considered. The firm cannot advocate for either of you against the other. Furthermore, the firm will not be able to keep information confidential as between the two of you. Nonetheless, the firm will try to explain the consequences of the decisions you make and balance all factors so that together you can make informed decisions. Of course, you are each, welcome to retain separate counsel to advise on these matters, and please call the firm if you have any questions about the advantages or disadvantages of joint representation.

You understand there are many areas of differing interests, as well as potential for real conflicts of interest between you and your spouse in connection with legal planning, and you consent to the firm jointly representing both of you, unless you notify the firm otherwise in writing.

In the event that you are married but I am not jointly representing you and your spouse under the terms of this Agreement, you covenant and agree that you will only settle your separate property into any trusts or other legal structures form for you by the firm, or if marital property is settled into such a  trust or legal structure, you agree to contribute such martial property to such a trust or legal structure only with the consent of your spouse. You understand that the nature of property (e.g., marital, separate, community) does not change simply because it is settled into the trust. You further acknowledge that the firm has advised you that separate property consists only of that property that you inherited and did not commingle with your spouse’s assets or such property that is defined as your separate property in (i) a prenuptial agreement, (ii) a postnuptial agreement, (iii) a transmutation agreement, or (iv) the order of a court of competent jurisdiction. You agree, as a condition of the firm’s representation, to comply with these Terms and Conditions in full including, without limitation, this paragraph.

From time to time, through the course of the firm’s representation of you, the firm may express beliefs concerning the effectiveness of various strategies, courses of action, or the merits of any action. However, by law we necessarily cannot make any promises or give any guarantees regarding the outcome of legal matters, and any statements made by us or any staff or assistants to the contrary are not intended, nor should they be construed, as a promise or guarantee of any sort. We will always do our best to provide you with effective legal advice and opinions, but we cannot predict the future or the outcomes of legal proceedings or transactions. If you are retaining the firm to form an offshore trust for you, you understand (i) that such offshore trusts obtain many of their protective features from international law and the law of the Cook Islands, and (ii) there is no guarantee that you will “pass” the offshore trust company’s due diligence process. You assume these risks. You are also hereby advised that if you or any beneficiaries of your estate plan are not United States citizens (or if any such persons are citizens of more than one country) you should consult with an attorney in each country where you are a citizen (or where any beneficiary of your planning is a citizen) to determine if there will be any tax or other adverse consequences to establishing the estate plan or to making gifts.

YOU CONFIRM, ACKNOWLEDGE, AND AGREE THAT THE FIRM HAS ADVISED YOU THAT THE MOST PROTECTIVE FORM OF OFFSHORE OR FOREIGN TRUST IS A TRUST (i) FORMED WHEN THERE IS NO POTENTIAL LEGAL LIABILITY AGAINST THE PERSON FORMING THE TRUST, (ii) WHERE AN INDEPENDENT FOREIGN TRUSTEE HAS FULL DISCRETIONARY AUTHORITY TO MAKE DISTRIBUTIONS WITH NO INVOLVEMENT OR OVERSIGHT FROM THE PERSON WHO FORMED THE TRUST OR ANY PERSON OR ENTITY IN THE UNITED STATES, (iii) WHERE NEITHER THE PERSON WHO FORMED THE TRUST NOR ANY PERSON OR ENTITY IN THE UNITED STATES HAS ANY INVOLVEMENT IN THE ADMINISTRATION OF THE TRUST, and (iv) WHERE A PERSON OTHER THAN THE PERSON FORMING THE TRUST IS NAMED AS THE PRIMARY BENEFICIARY OF THE TRUST. FOREIGN TRUSTS PROVIDE THE MOST PROTECTION AGAINST UNKNOWN FUTURE CREDITORS WHEN THEY ARE NOT SUBJECT TO THE DISCRETION OR OVERSIGHT OF PERSONS OR ENTITIES RESIDING IN OR SUBJECT TO THE JURISDICTION OF THE UNITED STATES COURT SYSTEM (OR THE COURT SYSTEM OF ANY STATE IN THE UNITED STATES) IN ANY MANNER WHATSOEVER.

Checkbook LLC Kit Purchases & General Tax and Legal Representation Disclosures: By purchasing the Checkbook LLC Kit (the “Kit”), you acknowledge and understand that you are purchasing a digital delivery service of a do-it-yourself kit that will allow you to create a “Checkbook LLC” (i.e. a single-member, manager-managed limited liability company that is to be wholly owned by your self-directed IRA and managed by you or someone designated by you). You understand that in order for the Kit to help you form a Checkbook LLC, your IRA needs to be held with an administrator or custodian that will allow you to invest in a private limited liability company. You hereby acknowledge that neither the information on this site nor the Kit constitutes legal advice, opinions, counseling, or recommendations from the Wayne Patton JD, LLC, or Wayne Patton individually. Rather, you acknowledge that you are purchasing a set of forms. Nothing contained on this site (https://mwpatton.com and its sub-pages) is intended, nor should it be construed, as legal advice or a legal opinion.

YOU FURTHER AGREE AND ACKNOWLEDGE THAT YOU ARE PURCHASING DIGITAL DELIVERY OF A PRODUCT WHEN YOU PURCHASE THE KIT AND THAT YOU ARE NOT ENGAGING WAYNE PATTON JD, LLC, OR WAYNE PATTON INDIVIDUALLY, AS AN ATTORNEY FOR LEGAL ADVICE OR OPINIONS OF ANY SORT, INCLUDING BUT NOT LIMITED TO ADVICE OR OPINIONS REGARDING THE SUITABILITY OF (i) ASSET PROTECTION PLANNING TO YOUR PARTICULAR SITUATION AND CIRCUMSTANCES, (ii) THE ASSET PROTECTION PLANNING KIT TO YOUR PARTICULAR SITUATION AND CIRCUMSTANCES, OR (iii) A CHECKBOOK LLC AND THE KIT TO YOUR PARTICULAR SITUATION AND CIRCUMSTANCES.

YOU FURTHER HEREBY AGREE, UNDERSTAND, AND ACKNOWLEDGE THAT NEITHER WAYNE PATTON JD, LLC, NOR WAYNE PATTON INDIVIDUALLY, HAS MADE ANY WARRANTIES, EITHER EXPRESSED OR IMPLIED, AND THAT YOU WILL NOT BE ENTITLED TO ANY CONSEQUENTIAL DAMAGES ARISING FROM YOUR USE OR MISUSE OF THE CHECKBOOK LLC KIT OR ANY OTHER INFORMATION OR CONTENT CONTAINED ON THIS SITE AND ITS SUB-PAGES. GIVEN THAT DAMAGES FROM YOUR USE OR MISUSE OF THE KIT WOULD BE DIFFICULT TO FORESEE AND ESTIMATE, YOU HEREBY UNDERSTAND THAT ANY AND ALL DAMAGES WILL BE LIMITED TO YOUR ACTUAL PURCHASE PRICE AS A MEASURE OF LIQUIDATED DAMAGES. IF YOU HAVE QUESTIONS REGARDING THE FORMATION OF A CHECKBOOK LLC, THE SUITABILITY OF A CHECKBOOK LLC TO YOUR SITUATION AND CIRCUMSTANCES, OR IF YOU ARE UNCOMFORTABLE USING A DO-IT-YOURSELF KIT TO FORM A CHECKBOOK LLC, YOU ARE HEREBY ADVISED TO CONSULT WITH AND RETAIN AN ATTORNEY AND CERTIFIED PUBLIC ACCOUNTANT.

Finally, you understand that there are certain inherent risks associated with the use or misuse of a Checkbook LLC. Such risks include but are not limited to incurring Unrelated Business Taxable Income (as defined by the IRS), incurring Unrelated Debt-Finance Income (as defined by the IRS), engaging in a Prohibited Transaction with a Disqualified Person or Entity (as all such capitalized terms are defined by the IRS), and the risk of your entire IRA becoming immediately taxable together with penalties if you do not follow the U.S. Tax Code of 1986 together with the regulations promulgated by the IRS. YOU HEREBY ASSUME ALL SUCH RISKS, AND YOU ARE ADVISED TO SEEK COUNSEL FROM A QUALIFIED ATTORNEY AND CERTIFIED PUBLIC ACCOUNTANT IF YOU HAVE QUESTIONS REGARDING SUCH RISKS.

FTC DISCLOSURE: If this Site or an email coming from the firm or any employee or representative of the firm contains a link to a product or service, the firm may receive compensation if you click the link and purchase the product or service.