McDermott & DeLateur, LLP

       Attorneys at Law
                                                         ==== Representing Southern California's Business Community ====

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                                        Land Use

                                       Mr. DeLateur has entitled numerous projects for land owners and developers.
                                       He assists clients through all phases of the entitlement process, involving local,
                                       state, and federal agencies.  Among other laws, Steven DeLateur is knowledgeable
                                       and experienced in handling issues involving the California Environmental Quality
                                       Act, The California Subdivision Map Act, the Endangered Species Act of 1973,
                                       the National Environmental Policy Act, among other laws effecting land development.
                                       He also has sucessfully negotiated and conducted development agreements between
                                       developers and cities to preserve entitlement rights for extended periods of time.

                                        Real Estate

                                        Since 1988, Mr. DeLateur has worked extensively in the fields of land use, real estate litigation,
                                        and real estate, including the acquisition and sale of assets and businesses.

                                        Mr. DeLateur specializes in obtaining development entitlements for large real estate projects
                                        involving land use laws and regulations of local, state and federal agencies, including the
                                        Endangered Species Act.

                                        Civil & Business Litigation

                                        Litigation involves many complex issues which require not only a
                                        knowledge of the law that governs the dispute, but also the law governing
                                        the procedures to be followed in order to properly litigate a claim.  There
                                        are rules governing who may file a claim, where it must be filed. when it
                                         must be filed, and how to file it.

                                        The lawyers of McDermott & DeLateur, LLP, have appeared in all state and
                                        federal courts in California as well as courts in Arizona, Nevada, Illinois,
                                        Massachusetts, Michigan, Iowa, and Colorado.  The firm specializes in
                                        all types of Civil and Business Litigation, including Real Estate Litigiation,
                                        Consumer Protection, Anti-Trust, Construction Defect, and General
                                        Construction Disputes.

                                        Contracts    

                                        Contracts are legally enforceable promises.  The law provides remedies
                                        if a promise is breached or recognizes the performance of a promise as a
                                        duty. Contracts arise when a duty does or may come into existence, because
                                        of a promise made by one of the parties.  To be legally binding as a contract,
                                        a promise must be exchanged for adequate consideration.  Adequate
                                        consideration is a benefit or detriment which a party receives which
                                        reasonably and fairly induces them to make the promise/contract.

                                        McDermott & DeLateur, LLP, assists their clients with negotiating, drafting,
                                        executing, and implementing a wide array of contracts involving real estate,
                                        businesses, personal property, and intellectual property.  Other contracts
                                        include real estate leases and construction contracts.

                                        Corporations and Partnerships

                                       
Mr. DeLateur and Lyly Nguyen assist their business clients in the selection and
                                        formation of all available legal business entities, including corporations,
                                        partnerships, limited partnerships, and limited liability companies.

                                       Copyright

                                        The U.S. Copyright Act, 17 U.S.C. ~101-810 is Federal legislation
                                        enacted by Congress under its Constitutional grant of authority to protect the
                                        writings of authors. Changing technology has led to an ever expanding
                                        understanding of the word "writings".  The Copyright Act now reaches
                                        architectural design, software, the graphic arts, motion pictures, and sound
                                        recordings.  See ~ 106 of the act. Given the scope of the Federal legislation
                                        and its provision precluding inconsistent state law, the field is almost exclusively
                                        a Federal one. See ~301 of the act.                                     

                                        A copyright gives the owner the exclusive right to reproduce, distribute, perform,
                                       display, or license his work. See ~106 of the act.  The owner also receives the
                                       exclusive right to produce or license derivatives of his or her work. See ~ 201 (d)
                                       of the act.  Limited exceptions to this exclusivity exist for types of "fair use", such
                                       as book reviews. See ~107 of the act.  To be covered by copyright a work must
                                       be original and in a concrete "medium of expression." See ~102 of the act.  Under
                                       current law, works are covered whether or not a copyright notice is attached and
                                       whether or not the work is registered.

                                       Persons desiring aid in filing a copyright may contact the firm.  The firm
                                       specializes in copyright litigation.  

                                        Patents

                                        Patents grant an inventor the right to exclude others from producing or using the
                                        inventor's discovery or invention for a limited period of time.  U.S. patent laws
                                        were enacted by Congress under its Constitutional grant of authority to protect
                                        the discoveries of inventors. The main body of law concerning patents is found
                                        in Title 35 of the United States Code. In order to be patented an invention must
                                        be novel, useful, and not of an obvious nature. See ~101-135 of Title 35.  Such
                                        "utility" patents are issued for four general types of inventions/discoveries:
                                        machines, human made products, compositions of matter, and processing
                                        methods. See ~101 of Title 35.  Changing technology has led to an ever
                                        expanding understanding of what constitutes a human made product. Specific
                                        additions to the Patent Act provide, in addition, for design and plant patents.

                                        The firm is actively engaged in patent litigation.  Anyone desiring to patent a
                                        product may contact the firm.                                 
                                                                        

                                        Trademark                    

                                        Trademarks are generally distinctive symbols, pictures, or words that sellers affix
                                        to distinguish and identify the origin of their products.  Trademark status may also
                                        be granted to distinctive and unique packaging, color combinations, building
                                        designs, product styles, and overall presentations.  It is also possible to receive
                                        trademark status for identification that is not on its face distinct or unique but
                                        which has developed a secondary meaning over time that identifies it with the
                                        product or seller.  The owner of a trademark has exclusive right to use it on the
                                        product it was intended to identify and often on related products.  Service-marks
                                        receive the same legal protection as trademarks but are meant to distinguish
                                        services rather than products.

                                        The firm is actively engaged in trademark litigation.  The firm also processes
                                        trademark applications.  For further information regarding the protection of
                                        your company's trademark, please contact us.

                                       Estate Planning, Trusts, and Litigation
                          

                                        Estate distributes the real and personal property to an individual's heirs through
                                        a trust or will.  It is the process by which an individual or family arranges the
                                        transfer of assets in anticipation of death.  An estate plan aims to preserve the
                                        maximum amount of wealth possible for the intended beneficiaries and flexibility
                                        for the individual prior to death.  ls dispose of their wealth.  Trusts, unlike wills,
                                        have the benefit of avoiding probate, a lengthy and costly legal process that
                                        oversees the transfer of assets.

                                        McDermott & DeLateur, LLP, assists their clients in arriving at an estate plan
                                        which suits their needs.  Documents include trusts, wills, durable powers of
                                        attorney, and advance healthcare directives.

                                        The attorneys of McDermott & DeLateur have extensive experience maximizing
                                        their clients' distribution of wealth upon the execution of a will or trust.

                                        The lawyers of McDermott & DeLateur, LLP, have appeared in all state and
                                        federal courts in California as well as courts in Arizona, Nevada, Illinois,
                                        Massachusetts, Michigan, Iowa, and Colorado.   Mr. McDermott has
                                        been a Fellow of the American College of Trial Lawyers since 1982 and has
                                        been a past chair of the Litigation Section of the State Bar of California and
                                        president of the Association of Business Trial Lawyers.

                                        Probate

                                       
Probate is a process in which the court decides who receives assets that were
                                        owned by a person who has died.  McDermott & DeLateur, LLP,  can achieve the
                                        results you want and help you avoid tax traps and other problems that could arise.
                                        The firm can help you prepare and file the legal documents and prepare you for
                                        hearings in the court.

                                          
                                         Immigration
                      

                                        Mr. DeLateur represents clients seeking family visas and business visas.  He
                                        represents businesses seeking business visas for employees as well as foreign
                                        investors seeking to obtain a business visa in the United States in order to start
                                        and operate businesses here.  Mr. DeLateur also assists qualified permanent
                                        residents with obtaining United States citizenship.

                                          Tax Law

                                       
Lyly Nguyen practices in the areas of tax controversies, asset protection, and business
                                        and corporate law.  Ms. Nguyen represents clients in the following types of tax
                                        controversies at the federal and state tax levels:
                                        Ms. Nguyen has extensive experience in handling all aspects of a tax controversy,
                                        which includes, audit, audit reconsideration, appeal conference, and litigation in the
                                        United States Tax Court.  Ms. Nguyen also handles Offer-in-Compromise and tax
                                        collection actions and has negotiated the release of tax liens, levies, and seizures.