Identity Theft Policy

SECTION 1: BACKGROUND.

The risk to the Law Offices of David W. Lima the ("law firm" or "firm"), it's employees and clients from data loss and identity theft is of significant concern to the firm and can be reduced only through the combined efforts of every employee.

SECTION 2: PURPOSE.

The law firm adopts this sensitive information policy to help protect employees, clients, contractors and the firm from damages related to the loss or misuse of sensitive information. This policy will: 1. Define sensitive information; 2. Describe the physical security of data when it is printed on paper; 3. Describe the electronic security of data when stored and distributed; and 4. Place the law firm in compliance with state and federal law regarding identity theft protection. This policy enables the law firm to protect existing clients and reduce risk from identity fraud. The program will help the firm: 1. Identify risks that signify potentially fraudulent activity within new or existing covered accounts; 2. Detect risks when they occur in covered accounts; 3. Respond to risks to determine if fraudulent activity has occurred and act if fraud has been attempted or committed; and 4. Update the program periodically, including reviewing the accounts that are covered and the identified risks that are part of the program.

SECTION 3: SCOPE.

This policy and protection program applies to employees, contractors, consultants, temporary workers, and other workers at the law firm, including all personnel affiliated with third parties.

SECTION 4: POLICY.

4.A: Sensitive Information Policy.

4.A.1: Definition of Sensitive Information.

Sensitive information includes the following items whether stored in electronic or printed format:

4.A.1.a: Credit card information, including any of the following: 1. Credit card number (in part or whole), 2. Credit card expiration date, 3. Cardholder name, and 4. Cardholder address;

4.A.1.b: Tax identification numbers, including: 1. Social Security number, 2. Business identification number, and 3. Employer identification numbers;

4.A.1.c: Payroll information, including, among other information: 1. Paychecks, and 2. Pay stubs;

4.A.1.d: Medical information for any employee or client, including but not limited to: 1. Doctor names and claims, 2. Insurance claims, 3. Prescriptions, and 4. Any related personal medical information;

4.A.1.e: Other personal information belonging to any client, employee or contractor, examples of which include: 1. Date of birth, 2. Address, 3. Phone numbers, 4. Maiden name, 5. Names, and 6. Client number;

4.A.1.f: Law firm personnel are encouraged to use common sense judgment in securing confidential information to the proper extent. If an employee is uncertain of the sensitivity of a particular piece of information, he/she should contact their supervisor.

4.A.2: Hard Copy Distribution. Each employee and contractor performing work for the law firm will comply with the following policies: 1. File cabinets, desk drawers, overhead cabinets, and any other storage space containing documents with sensitive information will be locked when not in use. 2. Storage rooms containing documents with sensitive information and record retention areas will be locked at the end of each workday or when unsupervised. 3. Desks, workstations, work areas, printers and fax machines, and common shared work areas will be cleared of all documents containing sensitive information when not in use. 4. Whiteboards, dry-erase boards, writing tablets, etc. in common shared work areas will be erased, removed, or shredded when not in use. 5. When documents containing sensitive information are discarded they will be placed inside a locked shred bin or immediately shredded using a mechanical cross cut shredding device. Locked shred bins are labeled "Confidential paper shredding and recycling".

4.A.3: Electronic Distribution. Each employee and contractor performing work for the law firm will comply with the following policies: 1. Internally, sensitive information may be transmitted using approved e-mail. All sensitive information must be encrypted when stored in an electronic format. 2. Any sensitive information sent externally must be encrypted and password protected and only to approved recipients. Additionally, a statement such as this should be included in the e-mail: "This message may contain confidential and/or proprietary information and is intended for the person/entity to which it was originally addressed. Any use by others is strictly prohibited."

SECTION 5: ADDITIONAL IDENTITY THEFT PREVENTION PROGRAM.

If the law firm maintains certain covered accounts pursuant to federal legislation, the law firm may include the additional program details.

5.A: Covered accounts.

A covered account includes any account that involves or is designed to permit multiple payments or transactions. Every new and existing client account that meets the following criteria is covered by this program: 1. Business, personal and household accounts for which there is a reasonably foreseeable risk of identity theft; or 2. Business, personal and household accounts for which there is a reasonably foreseeable risk to the safety or soundness of the law firm from identity theft, including financial, operational, compliance, reputation, or litigation risks.

5.B: Red flags.

5.B.1: The following red flags are potential indicators of fraud. Any time a red flag, or a situation closely resembling a red flag, is apparent, it should be investigated for verification. 1. Alerts, notifications or warnings from a consumer reporting agency; 2. A fraud or active duty alert included with a consumer report; 3. A notice of credit freeze from a consumer reporting agency in response to a request for a consumer report; or 4. A notice of address discrepancy from a consumer reporting agency as defined in sec. 334.82(b) of the Fairness and Accuracy in Credit Transactions Act.

5.B.2: Red flags also include consumer reports that indicate a pattern of activity inconsistent with the history and usual pattern of activity of an applicant or client, such as: A recent and significant increase in the volume of inquiries; An unusual number of recently established credit relationships; A material change in the use of credit, especially with respect to recently established credit relationships; or an account that was closed for cause or identified for abuse of account privileges by a financial institution or creditor.

5.C: Suspicious documents.

5.C.1: Documents provided for identification that appears to have been altered or forged.

5.C.2: The photograph or physical description on the identification is not consistent with the appearance of the applicant or customer presenting the identification.

5.C.3: Other information on the identification is not consistent with information provided by the person opening a new covered account or customer presenting the identification.

5.C.4: Other information on the identification is not consistent with readily accessible information that is on file with the law firm, such as a signature card or a recent check.

5.C.5: An application appears to have been altered or forged, or gives the appearance of having been destroyed and reassembled.

5.D: Suspicious personal identifying information.

5.D.1: Personal identifying information provided is inconsistent when compared against external information sources used by the law firm. For example: The address does not match any address in the consumer report; The Social Security number (SSN) has not been issued or is listed on the Social Security Administration's Death Master File; or Personal identifying information provided by the client is not consistent with other personal identifying information provided by the client. For example, there is a lack of correlation between the SSN range and date of birth.

5.D.2: Personal identifying information provided is associated with known fraudulent activity as indicated by internal or third-party sources used by the law firm. For example, the address on an application is the same as the address provided on a fraudulent application.

5.D.3: Personal identifying information provided is of a type commonly associated with fraudulent activity as indicated by internal or third-party sources used by the law firm. For example: The address on an application is fictitious, a mail drop, or a prison; or the phone number is invalid or is associated with a pager or answering service.

5.D.4: The SSN provided is the same as that submitted by other persons opening an account or other clients.

5.D.5: The address or telephone number provided is the same as or similar to the address or telephone number submitted by an unusually large number of other clients or other persons opening accounts.

5.D.6: The client or the person opening the covered account fails to provide all required personal identifying information on an application or in response to notification that the application is incomplete.

5.D.7: Personal identifying information provided is not consistent with personal identifying information that is on file with the law firm.

5.D.8: When using security questions (mother's maiden name, pet's name, etc.), the person opening the covered account or the client cannot provide authenticating information beyond that which generally would be available from a wallet or consumer report.

5.E: Unusual use of, or suspicious activity related to, the covered account.

5.E.1: Shortly following the notice of a change of address for a covered account, the law firm receives a request for new, additional, or replacement goods or services, or for the addition of authorized users on the account.

5.E.2: A new revolving credit account is used in a manner commonly associated with known patterns of fraud patterns. For example, the client fails to make the first payment or makes an initial payment but no subsequent payments.

5.E.3: A covered account is used in a manner that is not consistent with established patterns of activity on the account. There is, for example: Nonpayment when there is no history of late or missed payments.

5.E.4: Mail sent to the client is returned repeatedly as undeliverable although transactions continue to be conducted in connection with the client's covered account.

5.E.5: The law firm is notified that the client is not receiving paper account statements.

5.E.6: The law firm is notified of unauthorized charges or transactions in connection with a client's covered account.

5.E.7: The law firm receives notice from clients, victims of identity theft, law enforcement authorities, or other persons regarding possible identity theft in connection with covered accounts held by the law firm.

5.E.8: The law firm is notified by a client, a victim of identity theft, a law enforcement authority, or any other person that it has opened a fraudulent account for a person engaged in identity theft.

SECTION 6: RESPONDING TO RED FLAGS.

6.A: Once potentially fraudulent activity is detected, an employee must act quickly as a rapid appropriate response can protect clients and the law firm from damages and loss.

6.A.1: Once potentially fraudulent activity is detected, gather all related documentation and write a description of the situation. Present this information to the designated authority for determination.

6.A.2: The designated authority will complete additional authentication to determine whether the attempted transaction was fraudulent or authentic.

6.B: If a transaction is determined to be fraudulent, appropriate actions must be taken immediately. Actions may include: 1. Canceling the transaction; 2. Notifying and cooperating with appropriate law enforcement; 3. Determining the extent of liability of the law firm; and 4. Notifying the actual client that fraud has been attempted.

SECTION 7: PERIODIC UPDATES TO PLAN.

7.A: At periodic intervals established in the program, or as required, the program will be re-evaluated to determine whether all aspects of the program are up to date and applicable in the current business environment.

7.B: Periodic reviews will include an assessment of which accounts are covered by the program.

7.C: As part of the review, red flags may be revised, replaced or eliminated. Defining new red flags may also be appropriate.

7.D: Actions to take in the event that fraudulent activity is discovered may also require revision to reduce damage to the law firm and its clients.

SECTION 8: PROGRAM ADMINISTRATION

8.A: Involvement of management 1. The Identity Theft Prevention Program shall not be operated as an extension to existing fraud prevention programs, and its importance warrants the highest level of attention. 2. The Identity Theft Prevention Program is the responsibility of the law firm owner. Approval of the initial plan must be appropriately documented and maintained. 3. Operational responsibility of the program is delegated to David W. Lima.

8.B: Staff training 1. Staff training shall be conducted for all employees, officials and contractors for whom it is reasonably foreseeable that they may come into contact with accounts or personally identifiable information that may constitute a risk to the law firm or its clientss. 2. David W. Lima is responsible for ensuring identity theft training for all requisite employees and contractors. 3. Employees must receive annual training in all elements of this policy. 4. To ensure maximum effectiveness, employees may continue to receive additional training as changes to the program are made.

8.C: Oversight of service provider arrangements 1. It is the responsibility of the law firm to ensure that the activities of all service providers are conducted in accordance with reasonable policies and procedures designed to detect, prevent, and mitigate the risk of identity theft. 2. A service provider that maintains its own identity theft prevention program, consistent with the guidance of the red flag rules and validated by appropriate due diligence, may be considered to be meeting these requirements. 3. Any specific requirements should be specifically addressed in the appropriate contract arrangements.

Approved this 1st day of March, 2009.

David W. Lima

Bankruptcy Notice 1

Notice Mandated By Section 342(b)(1) and 527(a)(1) Of The Bankruptcy Code

PURPOSES, BENEFITS AND COSTS OF BANKRUPTCY

The United States Constitution provides a method whereby individuals, burdened by excessive debt, can obtain a "fresh start" and pursue productive lives unimpaired by past financial problems. It is an important alternative for persons strapped with more debt and stress than they can handle.

The federal bankruptcy laws were enacted to provide good, honest, hard-working debtors with a fresh start and to establish a ranking and equity among all the creditors clamoring for the debtor's limited resources.

Bankruptcy helps people avoid the kind of permanent discouragement that can prevent them from ever re-establishing themselves as hard-working members of society.

To the extent that there may be money or property available for distribution to creditors, creditors are ranked to make sure that money or property is fairly distributed according to established rules as to which creditors get what.

This discussion is intended only as a brief overview of the types of bankruptcy filings and of what a bankruptcy filing can and cannot do. No one should base their decision as to whether or not to file bankruptcy solely on this information. Bankruptcy law is complex, and there are many considerations that must be taken into account in making the determination whether or not to file. Anyone considering bankruptcy is encouraged to make no decision about bankruptcy without seeking the advice and assistance of an experienced attorney.

Types of Bankruptcy

The Bankruptcy Code is divided into chapters. The chapters which almost always apply to consumer debtors are chapter 7, known as a "straight bankruptcy", and chapter 13, which involves an affordable plan of repayment.

An important feature applicable to all types of bankruptcy filings is the automatic stay. The automatic stay means that the mere request for bankruptcy protection automatically stops and brings to a grinding halt most lawsuits, repossessions, foreclosures, evictions, garnishments, attachments, utility shut-offs, and debt collection harassment. It offers debtors a breathing spell by giving the debtor and the trustee assigned to the case time to review the situation and develop an appropriate plan. In most circumstances, creditors cannot take any further action against the debtor or the property without permission from the bankruptcy court.

Chapter 7

In a chapter 7 case, the bankruptcy court appoints a trustee to examine the debtor's assets to determine if there are any assets not protected by available "exemptions". Exemptions are laws that allow a debtor to keep, and not part with, certain types and amounts of money and property. For example, exemption laws allows a debtor to protect a certain amount of equity in the debtor's residence, motor vehicle, household goods, life insurance, health aids, retirement plans, specified future earnings such as social security benefits, child support, and alimony, and certain other types of personal property. If there is any non-exempt property, it is the Trustee's job to sell it and to distribute the proceeds among the unsecured creditors. Although a liquidation case can rarely help with secured debt (the secured creditor still has the right to repossess the collateral if the debtor falls behind in the monthly payments), the debtor will be discharged from the legal obligation to pay unsecured debts such as credit card debts, medical bills and utility arrearages. However, certain types of unsecured debt are allowed special treatment and cannot be discharged. These include some student loans, alimony, child support, criminal fines, and taxes.

In addition to attorney fees, there is a filing fee in the amount of $299.00 that must be paid to the Bankruptcy Court.

Chapter 13

In a chapter 13 case, the debtor puts forward a plan, following the rules set forth in the bankruptcy laws, to repay certain creditors over a period of time, usually from future income. A chapter 13 case may be advantageous in that the debtor is allowed to get caught up on mortgages or car loans without the threat of foreclosure or repossession, and is allowed to keep both exempt and nonexempt property. The debtor's plan is a document outlining to the bankruptcy court how the debtor proposes to dispose of the claims of the debtor's creditors. The debtor's property is protected from seizure from creditors, including mortgage and other lien holders, as long as the proposed payments are made and necessary insurance coverages remain in place. The plan generally requires monthly payments to the bankruptcy trustee over a period of three to five years. Arrangements can be made to have these payments made automatically through payroll deductions.

In addition to attorney fees, there is a filing fee of $274.00 that must be paid to the Bankruptcy Court.

Chapter 11

By and large, chapter 11 is a type of bankruptcy reserved for large corporate reorganizations. Chapter 11 shares many of the qualities of a chapter 13, but tends to involve much more complexity on a much larger scale.

However, since chapter 11 does not usually pertain to individuals whose debts are primarily consumer debts, further information about chapter 11 will be provided by reference to the following resource: Bankruptcy Basics, a brochure prepared by the Administrative Office of the United States Courts, dated June 2000, and which can be accessed over the internet by visiting the following website: www.uscourts.gov/bankruptcycourts.html .

Chapter 12

Chapter 12 of the Bankruptcy Code was enacted by Congress in 1986, specifically to meet the

needs of financially distressed family farmers. The primary purpose of this legislation was to give

family farmers facing bankruptcy a chance to reorganize their debts and keep their farms.

However, as with chapter 11, since chapter 12 does not usually pertain to individuals whose debts are primarily consumer debts, further information about chapter 12 will be provided by reference to the same "Bankruptcy Basics" brochure referred to above, which can be accessed over the internet at the same said website as mentioned for chapter 11.

What Bankruptcy Can and Cannot Do

Bankruptcy may make it possible for financially distressed individuals to:

1. Discharge liability for most or all of their debts and get a fresh start. When the debt is discharged, the debtor has no further legal obligation to pay the debt.

2. Stop foreclosure actions on their home and allow them an opportunity to catch up on missed payments.

3. Prevent repossession of a car or other property, or force the creditor to return property even after it has been repossessed.

4. Stop wage garnishment and other debt collection harassment, and give the individual some breathing room.

5. Restore or prevent termination of certain types of utility service.

6. Lower the monthly payments and interest rates on debts, including secured debts such as car loans.

7. Allow debtors an opportunity to challenge the claims of certain creditors who have committed fraud or who are otherwise seeking to collect more than they are legally entitled to.

Bankruptcy, however, cannot cure every financial problem. It is usually not possible to:

1. Eliminate certain rights of secured creditors. Although a debtor can force secured creditors to take payments over time in the bankruptcy process, a debtor generally cannot keep the collateral unless the debtor continues to pay the debt.

2. Discharge types of debts singled out by the federal bankruptcy statutes for special treatment, such as child support, alimony, student loans, certain court ordered payments, criminal fines, and some taxes.

3.. Protect all cosigners on their debts. If relative or friend co-signed a loan which the debtor discharged in bankruptcy, the cosigner may still be obligated to repay whatever part of the loan not paid during the pendency of the bankruptcy case.

4. Discharge debts that are incurred after bankruptcy has been filed.

Bankruptcy's Effect on Your Credit

By federal law, a bankruptcy can remain part of a debtor's credit history for 10 years. Whether or not the debtor will be granted credit in the future is unpredictable, and probably depends more on what good things the debtor does in the nature of keeping a job, saving money, making timely payments on secured debts, etc., than the fact that the debtor filed bankruptcy.

In some cases it may actually be easier to obtain future credit after bankruptcy, because new creditors may feel that since the old obligations have been discharged, they will be first in line. The also recognize that the debtor cannot again file bankruptcy for at least the next four years in the case of chapter 13 or eight years in the case of chapter 7. The truth is that if a debtor cannot pay his or her bills, and the debtor's credit is already ruined or exhausted, filing bankruptcy can actually be an important first step in re-building credit.

Services Available From Credit Counseling Agencies

If you're not disciplined enough to create a workable budget and stick to it, can't work out a repayment plan with your creditors, can't keep track of mounting bills, or need more help with your debts than can be achieved by merely having a few of your unsecured creditors lower your interest rates somewhat, it makes NO sense to consider contacting a credit counseling organization.

If, on the other hand, you meet all of those criteria, there are many non-profit credit counseling organizations are nonprofit that will work with you to solve your financial problems.

But be aware that, just because an organization says it's "nonprofit," there's no guarantee that its services are free, affordable, or even legitimate. In fact, some credit counseling organizations charge high fees, which may be hidden, urge consumers to make "voluntary" contributions that can cause more debt, urge consumers to enter "debt repayment plans" they simply cannot afford.

Most credit counselors offer services through local offices, the Internet, or on the telephone. If possible, it probably best to find an organization that offers in-person counseling. Many universities, military bases, credit unions, housing authorities, and branches of the U.S. Cooperative Extension Service operate nonprofit credit counseling programs. Your financial institution, local consumer protection agency, and friends and family also may be good sources of information and referrals.

Reputable credit counseling organizations can advise you on managing your money and debts, help you develop a budget, and offer free educational materials and workshops. Their counselors are certified and trained in the areas of consumer credit, money and debt management, and budgeting. Legitimate counselors will discuss your entire financial situation with you, and help you develop a personalized plan to solve your money problems. An initial counseling session typically lasts an hour, with an offer of follow-up sessions.

If your financial problems stem from too much debt or your inability to repay your debts, a credit counseling agency may recommend that you enroll in what is knows as a "debt management plan" or "DMP". A DMP alone is not credit counseling, and DMPs are not for everyone. You should sign up for one of these plans only after a certified credit counselor has spent time thoroughly reviewing your financial situation, has offered you customized advice on managing your money, and has analyzed your budget to make sure that the proposed DMP is one you can afford. However, remember that all organizations that promote DMP's fund themselves in part through kickbacks from the creditors involved, which are called "fair share", so you have to be wary as to whose best interest the counselor has in mind. Even if a DMP is not appropriate for you, a reputable credit counseling organization still can help you create a budget and teach you money management skills.

In a DMP, you deposit money each month with the credit counseling organization, which uses your deposits to pay your unsecured debts, like your credit card bills and medical bills, according to a payment schedule the counselor develops with your creditors. Your creditors may agree to lower your interest rates or waive certain fees, but it's always best to check with all your creditors, just to make sure they offer the concessions that a credit counseling organization is promising you. A successful DMP requires you to make regular, timely payments, and could take 48 months or more to complete. Ask the credit counselor to estimate how long it will take for you to complete the plan. You may have to agree not to apply for C or use C any additional credit while you're participating in the plan, and a DMP is absolutely useless if your problems stem from or involve your secured creditors holding your car, truck or home as collateral. DMP's are also useless if your problems stem from alimony, child support or overdue taxes.

The bottom line is this: If all you need is a little lowering of your interest rates on some unsecured debts, a DMP might be the answer. However, if what you really need is to reduce the amount of your debt, bankruptcy may be the only solution.

We are a debt relief agency. We provide assistance to consumers filing for relief under the Federal Bankruptcy Code