Our Firm Publications

Our Firm Policies & Practices 

Our Firm Policies ("Our Firm Policies") apply as you engage with Our Firm, and specifically as defined in any applicable engagement letter, consultation agreement, consent to engage, invoice, payment authorization, or other written documentation referencing the Firm (“We”, “Us,” the “Firm” or “Our Firm”) and, similarly, You (“You”, the “Client,” “Your Matter(s),” or “Your Interest(s)”).

This collection of notices, disclosures, policies, and disclaimers (individually named, “Our Firm Data Practices”,"Our Firm Legal Practices," “Our Firm Tax Practice," or “Our Firm Billing Practices”) are, together, intended to provide transparency regarding the Firm’s professional practices, limitations, and obligations, and to inform clients, prospective clients, and visitors of the standards governing the Firm’s legal and tax services. This collection (collectively named “Our Firm Policies” or “Our Firm Notices & Disclosures” or “Our Firm Content Notices & Disclosures”) are dependent on your level of engagement with our Firm. Where Our Firm Policies & Disclaimers are referenced in an engagement letter, consultation agreement, invoice, or similar document, these terms generally control govern the engagement to the extent the following are incorporated by reference and acknowledged by the You and Our Firm. 

Subject to Governing  Authorities and Ethical Practice by Practice Area 

Our Firm Policies and Our Firm Practices are always subject to applicable professional, statutory, regulatory, and ethical standards and rules of professional conduct, including but not limited to:

1.  Texas Disciplinary Rules of Professional Conduct, including Rule 1.05 (Confidentiality of Information) and related ethics opinions addressing file retention and destruction;
2.  New York Rules of Professional Conduct, including Rule 1.6 (Confidentiality of Information) and Rule 1.15 (Safekeeping Property), where applicable to multi-jurisdictional matters;
3. State Bar of Texas and New York State Bar ethics opinions concerning client file retention, trust accounting, and record management;
4. Internal Revenue Code, Treasury Regulations, and IRS Circular 230 (31 C.F.R. Part 10), governing practitioner conduct before the Internal Revenue Service;
5.  IRS record-retention guidance applicable to tax returns, supporting documentation, workpapers, and administrative records;
6.  Federal and state statutes of limitation applicable to tax assessments, refund claims, malpractice claims, contractual disputes, and fee disputes; and, 
7. Applicable court rules, administrative agency requirements, engagement agreements, and matter-specific regulatory obligations.

The Firm maintains the following collection of standalone documents, which together govern interactions with Our Firm:

 i.  Our Firm Data Practices;

 ii.  Our Firm Legal Practices;

 iii.  Our Firm Tax Practices; and,

 iv.  Our Firm Billing Practices. 

Each of the above standard operating policies and procedures applies independently and cumulatively, as appropriate, depending on the nature of the interaction, consultation, or engagement.

From time to time, We may update these Billing Practices to reflect changes in law, payment processing requirements, or Firm operations. Updated versions will apply to future matters and will be made available through the Firm’s normal communication channels.

You should also review their engagement agreement for matter-specific terms and are encouraged to contact info@swan-legal.com with any questions regarding the status of the your engagement with Our Firm. 

We appreciate your cooperation with these practices, which help support clear communication, efficient issue resolution, and the orderly administration of professional services.

Provided inline here is a link to the full text of How We Practice | Our Firm Policies Publications, which is also available below and embedded within the footer of any page of Our Trust SwanTM Website(s) www.trust-swan.com.