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Date: Thu, 04 Jan 2018 09:42:15 +0000 (UTC)
From: Tax Law360 <news-q@law360.com>
To: bruce@transocean.com
Message-ID: <5a4df6f6ad4db_3cf92aba7b45af50693225@ip-172-30-200-105.mail>
Subject: Mnuchin Says US Territories Don't Belong On Tax 'Blacklist'
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 Content preview:  Treasury Secretary Steven Mnuchin has urged the European
   Union's Economic and Financial Affairs Council to rethink the inclusion of
    the U.S. territories of American Samoa and Guam on the EU’s blacklist of
    alleged tax havens, according to a letter obtained by Law360 on Wednesday.
    TAX [...] 
 
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		Treasury Secretary Steven Mnuchin has urged the European Union&#39;s Econ=
omic and Financial Affairs Council to rethink the inclusion of the U.S. ter=
ritories of American Samoa and Guam on the EU=E2=80=99s blacklist of allege=
d tax havens, according to a letter obtained by Law360 on Wednesday.
</div>

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					<td>Thursday, January 4, 2018</td>
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					<span style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16p=
x; color: #990000">TOP NEWS</span><br/>
					<hr size=3D"1" noshade=3D"noshade" />=09=09=09=09=09=09=09=09=09=09
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				<p style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16px;fo=
nt-weight: bold;">
					<a href=3D"https://www.law360.com/tax/articles/998372/mnuchin-says-us-=
territories-don-t-belong-on-tax-blacklist-?nl_pk=3D0418e859-ed1f-40ac-9fca-=
fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaig=
n=3Dtax" style=3D"text-decoration: none; color: #00357E">Mnuchin Says US Te=
rritories Don't Belong On Tax 'Blacklist'</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						Treasury Secretary Steven Mnuchin has urged the European Union's Econ=
omic and Financial Affairs Council to rethink the inclusion of the U.S. ter=
ritories of American Samoa and Guam on the EU&#8217;s blacklist of alleged =
tax havens, according to a letter obtained by Law360 on Wednesday.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/998372/mnuchin-=
says-us-territories-don-t-belong-on-tax-blacklist-?nl_pk=3D0418e859-ed1f-40=
ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm=
_campaign=3Dtax&read_more=3D1" style=3D"text-decoration: none; color: #0035=
7E;font-weight:normal;">Read more &raquo;</a></nobr>
				</p>
				</div>
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=09=09=09=09

				<p style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16px;fo=
nt-weight: bold;">
					<a href=3D"https://www.law360.com/tax/articles/998553/toy-co-owners-ir=
s-settle-over-8m-legal-fee-deductions?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4dd=
ee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dt=
ax" style=3D"text-decoration: none; color: #00357E">Toy Co. Owners, IRS Set=
tle Over $8M Legal Fee Deductions</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						The owners of toymaker MGA Entertainment Inc. have reached a settleme=
nt with the IRS in a California federal court of claims that the company wa=
s entitled to deduct more than $8 million in legal fees related to a lawsui=
t against Mattel Inc. over the rights to Bratz dolls, according to a Wednes=
day court order.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/998553/toy-co-o=
wners-irs-settle-over-8m-legal-fee-deductions?nl_pk=3D0418e859-ed1f-40ac-9f=
ca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_camp=
aign=3Dtax&read_more=3D1" style=3D"text-decoration: none; color: #00357E;fo=
nt-weight:normal;">Read more &raquo;</a></nobr>
				</p>
				</div>
									<div style=3D"width:100%;max-width:480px;">
=09=09=09=09

=09=09=09=09

				<p style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16px;fo=
nt-weight: bold;">
					<a href=3D"https://www.law360.com/tax/articles/998379/tax-law-forecast=
-to-grow-national-debt-to-97-5-of-gdp?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4dd=
ee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dt=
ax" style=3D"text-decoration: none; color: #00357E">Tax Law Forecast To Gro=
w National Debt To 97.5% Of GDP</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						America&#8217;s public debt is projected to increase to nearly the si=
ze of the country&#8217;s entire economy over the next decade as a result o=
f the newly enacted tax cut legislation, according to a new estimate from t=
he Congressional Budget Office on Tuesday.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/998379/tax-law-=
forecast-to-grow-national-debt-to-97-5-of-gdp?nl_pk=3D0418e859-ed1f-40ac-9f=
ca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_camp=
aign=3Dtax&read_more=3D1" style=3D"text-decoration: none; color: #00357E;fo=
nt-weight:normal;">Read more &raquo;</a></nobr>
				</p>
				</div>
									<div style=3D"width:100%;max-width:480px;">
=09=09=09=09

=09=09=09=09

				<p style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16px;fo=
nt-weight: bold;">
					<a href=3D"https://www.law360.com/tax/articles/998544/manafort-sues-do=
j-seeking-to-topple-special-counsel?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee=
2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax=
" style=3D"text-decoration: none; color: #00357E">Manafort Sues DOJ, Seekin=
g To Topple Special Counsel</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						Paul Manafort, indicted former campaign manager to President Donald T=
rump, has taken aim at the special counsel spearheading the investigation i=
nto the Trump campaign, arguing in a D.C. federal suit filed Wednesday that=
 the U.S. Department of Justice violated the law, and asking a judge to set=
 aside the indictment and the order to appoint the special counsel.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/998544/manafort=
-sues-doj-seeking-to-topple-special-counsel?nl_pk=3D0418e859-ed1f-40ac-9fca=
-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campai=
gn=3Dtax&read_more=3D1" style=3D"text-decoration: none; color: #00357E;font=
-weight:normal;">Read more &raquo;</a></nobr>
				</p>
				</div>
					<span style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16p=
x; color: #990000">FEDERAL</span><br/>
					<hr size=3D"1" noshade=3D"noshade" />=09=09=09=09=09=09=09=09=09=09
									<div style=3D"width:100%;max-width:480px;">
=09=09=09=09

=09=09=09=09

				<p style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16px;fo=
nt-weight: bold;">
					<a href=3D"https://www.law360.com/tax/articles/998119/irs-says-typo-do=
esn-t-merit-court-to-dismiss-lien?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a=
32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" =
style=3D"text-decoration: none; color: #00357E">IRS Says Typo Doesn't Merit=
 Court To Dismiss Lien</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						The U.S. government on Tuesday asked a federal court to reject summar=
y judgment in favor of dismissing an IRS lien for Illinois property holders=
, saying misspelling a taxpayer&#8217;s name does not invalidate a federal =
tax lien.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/998119/irs-says=
-typo-doesn-t-merit-court-to-dismiss-lien?nl_pk=3D0418e859-ed1f-40ac-9fca-f=
b4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax&read_more=3D1" style=3D"text-decoration: none; color: #00357E;font-w=
eight:normal;">Read more &raquo;</a></nobr>
				</p>
				</div>
									<div style=3D"width:100%;max-width:480px;">
=09=09=09=09

=09=09=09=09

				<p style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16px;fo=
nt-weight: bold;">
					<a href=3D"https://www.law360.com/tax/articles/998505/va-bookkeeper-ge=
ts-20-months-for-3-million-tax-fraud?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4dde=
e2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dta=
x" style=3D"text-decoration: none; color: #00357E">Va. Bookkeeper Gets 20 M=
onths For $3 Million Tax Fraud</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						A Virginia federal court on Wednesday sentenced a bookkeeper to 20 mo=
nths in prison for defrauding the Internal Revenue Service of more than $3 =
million in employment and income taxes.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/998505/va-bookk=
eeper-gets-20-months-for-3-million-tax-fraud?nl_pk=3D0418e859-ed1f-40ac-9fc=
a-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campa=
ign=3Dtax&read_more=3D1" style=3D"text-decoration: none; color: #00357E;fon=
t-weight:normal;">Read more &raquo;</a></nobr>
				</p>
				</div>
					<span style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16p=
x; color: #990000">STATE & LOCAL</span><br/>
					<hr size=3D"1" noshade=3D"noshade" />=09=09=09=09=09=09=09=09=09=09
									<div style=3D"width:100%;max-width:480px;">
=09=09=09=09

=09=09=09=09

				<p style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16px;fo=
nt-weight: bold;">
					<a href=3D"https://www.law360.com/tax/articles/998395/cuomo-to-restruc=
ture-ny-tax-code-sue-over-fed-assault-?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4d=
dee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3D=
tax" style=3D"text-decoration: none; color: #00357E">Cuomo To Restructure N=
Y Tax Code, Sue Over Fed. 'Assault'</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						New York Gov. Andrew Cuomo pledged Wednesday to take a three-prong ap=
proach to counter what he called a crass, divisive and ugly economic civil =
war between red states and blue states like his as a result of changes to t=
he federal tax code.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/998395/cuomo-to=
-restructure-ny-tax-code-sue-over-fed-assault-?nl_pk=3D0418e859-ed1f-40ac-9=
fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_cam=
paign=3Dtax&read_more=3D1" style=3D"text-decoration: none; color: #00357E;f=
ont-weight:normal;">Read more &raquo;</a></nobr>
				</p>
				</div>
									<div style=3D"width:100%;max-width:480px;">
=09=09=09=09

=09=09=09=09

				<p style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16px;fo=
nt-weight: bold;">
					<a href=3D"https://www.law360.com/tax/articles/998436/retailers-have-n=
o-appetite-for-ohio-cookie-nexus-law?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4dde=
e2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dta=
x" style=3D"text-decoration: none; color: #00357E">Retailers Have No Appeti=
te For Ohio 'Cookie' Nexus Law</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						The American Catalog Mailers Association has filed suit against the O=
hio Department of Taxation in state court challenging the so-called cookie =
nexus standard for sales and use tax that took effect on Jan. 1, arguing th=
e statute is unconstitutional under the commerce and due process clauses an=
d violates the federal Internet Tax Freedom Act.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/998436/retailer=
s-have-no-appetite-for-ohio-cookie-nexus-law?nl_pk=3D0418e859-ed1f-40ac-9fc=
a-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campa=
ign=3Dtax&read_more=3D1" style=3D"text-decoration: none; color: #00357E;fon=
t-weight:normal;">Read more &raquo;</a></nobr>
				</p>
				</div>
					<span style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16p=
x; color: #990000">INTERNATIONAL</span><br/>
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=09=09=09=09

=09=09=09=09

				<p style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16px;fo=
nt-weight: bold;">
					<a href=3D"https://www.law360.com/tax/articles/998361/dutch-finance-mi=
nistry-pushes-to-ratify-tax-supertreaty?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4=
ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax" style=3D"text-decoration: none; color: #00357E">Dutch Finance Minis=
try Pushes To Ratify Tax Supertreaty</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						The Dutch Ministry of Finance has pushed for the country&#8217;s legi=
slature to ratify a landmark multilateral agreement among more than 70 coun=
tries to deter tax avoidance by multinational corporations, telling lawmake=
rs that the Netherlands is going further than most with its anti-abuse meas=
ures.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/998361/dutch-fi=
nance-ministry-pushes-to-ratify-tax-supertreaty?nl_pk=3D0418e859-ed1f-40ac-=
9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_ca=
mpaign=3Dtax&read_more=3D1" style=3D"text-decoration: none; color: #00357E;=
font-weight:normal;">Read more &raquo;</a></nobr>
				</p>
				</div>
    					<span style=3D"margin:0; font-family: Arial, Sans-Serif; font-size=
:16px; color: #990000">Q&A</span><br/>
    					<hr size=3D"1" noshade=3D"noshade" />=09=09=09=09=09=09=09=09=09=
=09
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=09=09=09=09

				<p style=3D"font-size:12px;color:#990000;margin:0;font-family: Arial, S=
ans-Serif;font-weight:bold;">Q&amp;A</p>

				<p style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16px;fo=
nt-weight: bold;">
					<a href=3D"https://www.law360.com/tax/articles/997853/alissa-starzak-t=
alks-net-neutrality-us-army-leap-to-startup?nl_pk=3D0418e859-ed1f-40ac-9fca=
-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campai=
gn=3Dtax" style=3D"text-decoration: none; color: #00357E">Alissa Starzak Ta=
lks Net Neutrality, US Army, Leap To Startup</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						In this brief Q&A, Alissa Starzak of Cloudflare Inc. discusses her fo=
rmer role as general counsel for the U.S. Army and the lengthy confirmation=
 process leading up to that role, as well as her present work in the privat=
e sector and thoughts on net neutrality.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/997853/alissa-s=
tarzak-talks-net-neutrality-us-army-leap-to-startup?nl_pk=3D0418e859-ed1f-4=
0ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;ut=
m_campaign=3Dtax&read_more=3D1" style=3D"text-decoration: none; color: #003=
57E;font-weight:normal;">Read more &raquo;</a></nobr>
				</p>
				</div>
    					<span style=3D"margin:0; font-family: Arial, Sans-Serif; font-size=
:16px; color: #990000">EXPERT ANALYSIS</span><br/>
    					<hr size=3D"1" noshade=3D"noshade" />=09=09=09=09=09=09=09=09=09=
=09
									<div style=3D"width:100%;max-width:480px;">
=09=09=09=09

=09=09=09=09

				<p style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16px;fo=
nt-weight: bold;">
					<a href=3D"https://www.law360.com/tax/articles/998216/the-enneagram-an=
d-the-practice-of-law?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_sour=
ce=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D"tex=
t-decoration: none; color: #00357E">The Enneagram And The Practice Of Law</=
a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						Study of the Enneagram personality typing system can provide attorney=
s with better insights into themselves, and into those they interact with p=
rofessionally, including clients, opposing counsel and judges, says Jennife=
r Gibbs of Zelle LLP.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/998216/the-enne=
agram-and-the-practice-of-law?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&=
utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax&read_=
more=3D1" style=3D"text-decoration: none; color: #00357E;font-weight:normal=
;">Read more &raquo;</a></nobr>
				</p>
				</div>


				<span style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16px=
; color: #990000">LEGAL INDUSTRY</span>
				<hr size=3D"1" noshade=3D"noshade" />=09=09=09=09=09=09=09=09=09=09
					<div style=3D"width:100%;max-width:480px;">
=09=09=09=09=09
					<p style=3D"font-size:12px;color:#990000;margin:0;font-family: Arial, =
Sans-Serif;font-weight:bold;">Analysis</p>
					<p style=3D"margin:0; font-family: Arial, Sans-Serif;font-size:16px;fo=
nt-weight: bold;">
						<a href=3D"https://www.law360.com/tax/articles/997759/trump-s-judge-v=
etting-under-scrutiny-after-failed-nominees?nl_pk=3D0418e859-ed1f-40ac-9fca=
-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campai=
gn=3Dtax" style=3D"text-decoration: none; color: #00357E">Trump's Judge-Vet=
ting Under Scrutiny After Failed Nominees</a>
					</p>
					<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif;font-s=
ize:14px;clear:both;">
							The recent immolation of three of President Donald Trump&#8217;s nom=
inees for district judgeships, including one who was unable to define basic=
 trial terms in a Senate confirmation hearing, has fanned debate about whet=
her the White House is cutting corners in its judicial vetting process and =
rewarding ideology over quality. <nobr><a href=3D"https://www.law360.com/ta=
x/articles/997759/trump-s-judge-vetting-under-scrutiny-after-failed-nominee=
s?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;=
utm_medium=3Demail&amp;utm_campaign=3Dtax&read_more=3D1" style=3D"text-deco=
ration: none; color: #00357E;font-weight:normal;">Read more &raquo;</a></no=
br>
					</p>
					</div>
					<div style=3D"width:100%;max-width:480px;">
=09=09=09=09=09
					<p style=3D"font-size:12px;color:#990000;margin:0;font-family: Arial, =
Sans-Serif;font-weight:bold;">Analysis</p>
					<p style=3D"margin:0; font-family: Arial, Sans-Serif;font-size:16px;fo=
nt-weight: bold;">
						<a href=3D"https://www.law360.com/tax/articles/998103/a-look-at-the-s=
anction-dogging-a-trump-judicial-nominee?nl_pk=3D0418e859-ed1f-40ac-9fca-fb=
4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax" style=3D"text-decoration: none; color: #00357E">A Look At The Sanct=
ion Dogging A Trump Judicial Nominee</a>
					</p>
					<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif;font-s=
ize:14px;clear:both;">
							President Donald Trump&#8217;s pick for a Tennessee court seat was t=
he subject of rare Rule 11 sanctions in 1997 while he was an attorney in pr=
ivate practice, penalized for bringing a case a Maryland federal judge desc=
ribed as &#8220;unfounded in law or fact&#8221; and designed to "harass and=
 punish" a woman who won a sexual harassment judgment against her employer =
&#8212; a disclosure that one Democratic senator said could influence his v=
ote. <nobr><a href=3D"https://www.law360.com/tax/articles/998103/a-look-at-=
the-sanction-dogging-a-trump-judicial-nominee?nl_pk=3D0418e859-ed1f-40ac-9f=
ca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_camp=
aign=3Dtax&read_more=3D1" style=3D"text-decoration: none; color: #00357E;fo=
nt-weight:normal;">Read more &raquo;</a></nobr>
					</p>
					</div>
					<div style=3D"width:100%;max-width:480px;">
=09=09=09=09=09
=09=09=09=09=09
					<p style=3D"margin:0; font-family: Arial, Sans-Serif;font-size:16px;fo=
nt-weight: bold;">
						<a href=3D"https://www.law360.com/tax/articles/998327/law-firms-merge=
d-at-record-rate-in-2017?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_s=
ource=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D"=
text-decoration: none; color: #00357E">Law Firms Merged At Record Rate In 2=
017</a>
					</p>
					<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif;font-s=
ize:14px;clear:both;">
							A record-breaking year for U.S. law firm mergers ended on a high not=
e with 102 total tie-ups in 2017 after a lackluster 2016, beating the previ=
ous record of 91 deals, according to a report released on Wednesday by lega=
l consultant Altman Weil Inc. <nobr><a href=3D"https://www.law360.com/tax/a=
rticles/998327/law-firms-merged-at-record-rate-in-2017?nl_pk=3D0418e859-ed1=
f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp=
;utm_campaign=3Dtax&read_more=3D1" style=3D"text-decoration: none; color: #=
00357E;font-weight:normal;">Read more &raquo;</a></nobr>
					</p>
					</div>
					<div style=3D"width:100%;max-width:480px;">
=09=09=09=09=09
=09=09=09=09=09
					<p style=3D"margin:0; font-family: Arial, Sans-Serif;font-size:16px;fo=
nt-weight: bold;">
						<a href=3D"https://www.law360.com/tax/articles/998546/shook-hardy-bri=
ngs-on-ex-sedgwick-chair-?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_=
source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D=
"text-decoration: none; color: #00357E">Shook Hardy Brings On Ex-Sedgwick C=
hair </a>
					</p>
					<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif;font-s=
ize:14px;clear:both;">
							Shook Hardy &amp; Bacon LLP announced Wednesday that former Sedgwick=
 LLP chairman Michael Healy has joined the firm, along with two other attor=
neys, in its San Francisco office, bolstering the firm&#8217;s product liab=
ility litigation, business litigation and class action teams. <nobr><a href=
=3D"https://www.law360.com/tax/articles/998546/shook-hardy-brings-on-ex-sed=
gwick-chair-?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnews=
letter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax&read_more=3D1" style=
=3D"text-decoration: none; color: #00357E;font-weight:normal;">Read more &r=
aquo;</a></nobr>
					</p>
					</div>
					<div style=3D"width:100%;max-width:480px;">
=09=09=09=09=09
=09=09=09=09=09
					<p style=3D"margin:0; font-family: Arial, Sans-Serif;font-size:16px;fo=
nt-weight: bold;">
						<a href=3D"https://www.law360.com/tax/articles/998565/greenberg-traur=
ig-partner-named-interim-sdny-us-attorney?nl_pk=3D0418e859-ed1f-40ac-9fca-f=
b4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax" style=3D"text-decoration: none; color: #00357E">Greenberg Traurig P=
artner Named Interim SDNY US Attorney</a>
					</p>
					<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif;font-s=
ize:14px;clear:both;">
							The Trump administration on Wednesday named a Greenberg Traurig shar=
eholder as interim U.S. attorney for the Southern District of New York, whi=
le other BigLaw partners were tapped for similar positions in New Jersey an=
d Los Angeles. <nobr><a href=3D"https://www.law360.com/tax/articles/998565/=
greenberg-traurig-partner-named-interim-sdny-us-attorney?nl_pk=3D0418e859-e=
d1f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&a=
mp;utm_campaign=3Dtax&read_more=3D1" style=3D"text-decoration: none; color:=
 #00357E;font-weight:normal;">Read more &raquo;</a></nobr>
					</p>
					</div>

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ellspacing=3D"1" bgcolor=3D"#CCCCCC" style=3D"font-family: Arial, Sans-Seri=
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ext-decoration: none; color: #00357E">Tax & Estate Planning Associate</a></=
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ont-size:14px; font-family: Arial, Sans-Serif; color: #990000">LAW FIRMS</p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
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rce=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D"te=
xt-decoration: none; color: #00357E">Alston &amp; Bird</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
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"text-decoration: none; color: #00357E">Baker McKenzie</a></p>
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nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
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"text-decoration: none; color: #00357E">BakerHostetler</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
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t-decoration: none; color: #00357E">Bass Berry</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
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"text-decoration: none; color: #00357E">Brann &amp; Isaacson</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/firms/clyde-co?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_source=
=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D"text-=
decoration: none; color: #00357E">Clyde &amp; Co</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/firms/dac-beachcroft?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_=
source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D=
"text-decoration: none; color: #00357E">DAC Beachcroft</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/firms/dla-piper?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_sourc=
e=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D"text=
-decoration: none; color: #00357E">DLA Piper</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/firms/duane-morris?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_so=
urce=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D"t=
ext-decoration: none; color: #00357E">Duane Morris</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/firms/gibson-dunn?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_sou=
rce=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D"te=
xt-decoration: none; color: #00357E">Gibson Dunn</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/firms/gordon-rees?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_sou=
rce=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D"te=
xt-decoration: none; color: #00357E">Gordon &amp; Rees</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/firms/greenberg-traurig?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&u=
tm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=
=3D"text-decoration: none; color: #00357E">Greenberg Traurig</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/firms/norton-rose-fulbright?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a3=
2d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" s=
tyle=3D"text-decoration: none; color: #00357E">Norton Rose Fulbright</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/firms/quintairos-prieto?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&u=
tm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=
=3D"text-decoration: none; color: #00357E">Quintairos Prieto</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/firms/sedgwick-llp?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_so=
urce=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D"t=
ext-decoration: none; color: #00357E">Sedgwick LLP</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/firms/shook-hardy?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_sou=
rce=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D"te=
xt-decoration: none; color: #00357E">Shook Hardy</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/firms/tanenbaum-keale?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm=
_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=
=3D"text-decoration: none; color: #00357E">Tanenbaum Keale</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/firms/womble-bond-dickinson?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a3=
2d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" s=
tyle=3D"text-decoration: none; color: #00357E">Womble Bond Dickinson</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/firms/zelle-llp?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_sourc=
e=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D"text=
-decoration: none; color: #00357E">Zelle LLP</a></p>
									<p style=3D"margin: 15px 0 4px 0; font-family: Arial, Sans-Serif; =
font-size:14px; font-family: Arial, Sans-Serif; color: #990000">COMPANIES</=
p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/companies/altman-weil-inc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d=
&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" sty=
le=3D"text-decoration: none; color: #00357E">Altman Weil Inc.</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/companies/american-bar-association?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4=
ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax" style=3D"text-decoration: none; color: #00357E">American Bar Associ=
ation</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/companies/ca-inc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_sour=
ce=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D"tex=
t-decoration: none; color: #00357E">CA Inc.</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/companies/cloudflare-inc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&=
utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" styl=
e=3D"text-decoration: none; color: #00357E">Cloudflare Inc.</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/companies/federalist-society?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a=
32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" =
style=3D"text-decoration: none; color: #00357E">Federalist Society</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/companies/inter-ikea-systems-bv?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4dde=
e2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dta=
x" style=3D"text-decoration: none; color: #00357E">Inter IKEA Systems BV</a=
></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/companies/kaiser-permanente?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a3=
2d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" s=
tyle=3D"text-decoration: none; color: #00357E">Kaiser Permanente</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/companies/mga-entertainment-inc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4dde=
e2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dta=
x" style=3D"text-decoration: none; color: #00357E">MGA Entertainment Inc.</=
a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/companies/mattel-inc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_=
source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D=
"text-decoration: none; color: #00357E">Mattel, Inc.</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/companies/pnc-financial-services-group-the?nl_pk=3D0418e859-ed1f-40ac-=
9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_ca=
mpaign=3Dtax" style=3D"text-decoration: none; color: #00357E">Pnc Financial=
 Services Group,The</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/companies/silicon-graphics-inc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee=
2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax=
" style=3D"text-decoration: none; color: #00357E">Silicon Graphics Inc.</a>=
</p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/companies/tax-foundation?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&=
utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" styl=
e=3D"text-decoration: none; color: #00357E">Tax Foundation</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/companies/the-walt-disney-company?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4d=
dee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3D=
tax" style=3D"text-decoration: none; color: #00357E">The Walt Disney Compan=
y</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/companies/twitter-inc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm=
_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=
=3D"text-decoration: none; color: #00357E">Twitter Inc.</a></p>
									<p style=3D"margin: 15px 0 4px 0; font-family: Arial, Sans-Serif; =
font-size:14px; font-family: Arial, Sans-Serif; color: #990000">GOVERNMENT =
AGENCIES</p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/agencies/central-intelligence-agency?nl_pk=3D0418e859-ed1f-40ac-9fca-f=
b4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax" style=3D"text-decoration: none; color: #00357E">Central Intelligenc=
e Agency</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/agencies/congressional-budget-office?nl_pk=3D0418e859-ed1f-40ac-9fca-f=
b4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax" style=3D"text-decoration: none; color: #00357E">Congressional Budge=
t Office</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/agencies/european-commission?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a=
32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" =
style=3D"text-decoration: none; color: #00357E">European Commission</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/agencies/european-union?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&u=
tm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=
=3D"text-decoration: none; color: #00357E">European Union</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/agencies/federal-bureau-of-investigation?nl_pk=3D0418e859-ed1f-40ac-9f=
ca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_camp=
aign=3Dtax" style=3D"text-decoration: none; color: #00357E">Federal Bureau =
of Investigation</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/agencies/federal-communications-commission?nl_pk=3D0418e859-ed1f-40ac-=
9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_ca=
mpaign=3Dtax" style=3D"text-decoration: none; color: #00357E">Federal Commu=
nications Commission</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/agencies/federal-election-commission?nl_pk=3D0418e859-ed1f-40ac-9fca-f=
b4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax" style=3D"text-decoration: none; color: #00357E">Federal Election Co=
mmission</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/agencies/federal-reserve-system?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4dde=
e2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dta=
x" style=3D"text-decoration: none; color: #00357E">Federal Reserve System</=
a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/agencies/internal-revenue-service?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4d=
dee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3D=
tax" style=3D"text-decoration: none; color: #00357E">Internal Revenue Servi=
ce</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/agencies/national-labor-relations-board?nl_pk=3D0418e859-ed1f-40ac-9fc=
a-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campa=
ign=3Dtax" style=3D"text-decoration: none; color: #00357E">National Labor R=
elations Board</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/agencies/ohio-attorney-general-s-office?nl_pk=3D0418e859-ed1f-40ac-9fc=
a-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campa=
ign=3Dtax" style=3D"text-decoration: none; color: #00357E">Ohio Attorney Ge=
neral&#39;s Office</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/agencies/ohio-department-of-taxation?nl_pk=3D0418e859-ed1f-40ac-9fca-f=
b4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax" style=3D"text-decoration: none; color: #00357E">Ohio Department of =
Taxation</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/agencies/u-s-army?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_sou=
rce=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D"te=
xt-decoration: none; color: #00357E">U.S. Army</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/agencies/u-s-attorney-s-office?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee=
2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax=
" style=3D"text-decoration: none; color: #00357E">U.S. Attorney&#39;s Offic=
e</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/agencies/u-s-department-of-defense?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4=
ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax" style=3D"text-decoration: none; color: #00357E">U.S. Department of =
Defense</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/agencies/u-s-department-of-justice?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4=
ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax" style=3D"text-decoration: none; color: #00357E">U.S. Department of =
Justice</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/agencies/u-s-senate?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_s=
ource=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D"=
text-decoration: none; color: #00357E">U.S. Senate</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/agencies/u-s-supreme-court?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32=
d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" st=
yle=3D"text-decoration: none; color: #00357E">U.S. Supreme Court</a></p>
					</td>
				</tr>
				<tr><td>&nbsp;</td></tr>
			</table>
			<p style=3D"MARGIN-TOP: 0px">&nbsp;</p>
		</td>
	</tr>
</table>
<br/>
<!--[if !mso 9]><!-->
<div class=3D"mobile" style=3D"display:none; width:0; height:0; float:left;=
 overflow:hidden">
	<table class=3D"mobile" style=3D"display:none; width:0; height:0; float:le=
ft; overflow:hidden" width=3D"100%" border=3D"0" cellspacing=3D"0" cellpadd=
ing=3D"0" style=3D"text-align:left; margin-left: 8px">
		<tr>
			<td valign=3D"top">
				<hr size=3D"1" noshade=3D"noshade" />
	            <table width=3D"100%" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0">
	    				    <tr><td style=3D"margin: 4px 0 4px 0; font-size:14px; color: #=
990000">LAW FIRMS</td></tr>
	            			<tr>
	        		            <td valign=3D"top" style=3D"font-size: 14px">
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/alston-bird?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&u=
tm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Alsto=
n &amp; Bird</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/baker-mckenzie?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32=
d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Ba=
ker McKenzie</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/bakerhostetler?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32=
d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Ba=
kerHostetler</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/bass-berry?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&ut=
m_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Bass B=
erry</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/brann-isaacson?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32=
d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Br=
ann &amp; Isaacson</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/clyde-co?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_=
source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Clyde &a=
mp; Co</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/dac-beachcroft?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32=
d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">DA=
C Beachcroft</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/dla-piper?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm=
_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">DLA Pip=
er</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/duane-morris?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&=
utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Duan=
e Morris</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/gibson-dunn?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&u=
tm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Gibso=
n Dunn</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/gordon-rees?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&u=
tm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Gordo=
n &amp; Rees</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/greenberg-traurig?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2=
a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax"=
>Greenberg Traurig</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/norton-rose-fulbright?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4d=
dee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3D=
tax">Norton Rose Fulbright</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/quintairos-prieto?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2=
a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax"=
>Quintairos Prieto</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/sedgwick-llp?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&=
utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Sedg=
wick LLP</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/shook-hardy?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&u=
tm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Shook=
 Hardy</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/tanenbaum-keale?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a3=
2d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">T=
anenbaum Keale</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/womble-bond-dickinson?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4d=
dee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3D=
tax">Womble Bond Dickinson</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/zelle-llp?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm=
_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Zelle L=
LP</a></p>
	        		            </td>
	        	            </tr>
	        	            <tr><td>&nbsp;</td></tr>
	    				    <tr><td style=3D"margin: 15px 0 4px 0; font-size:14px; color: =
#990000">COMPANIES</td></tr>
	            			<tr>
	        		            <td valign=3D"top" style=3D"font-size: 14px">
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/american-bar-association?nl_pk=3D0418e859-ed1f-40ac-9f=
ca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_camp=
aign=3Dtax">American Bar Association</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/altman-weil-inc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4dde=
e2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dta=
x">Altman Weil Inc.</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/ca-inc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&ut=
m_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">CA Inc=
.</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/cloudflare-inc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee=
2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax=
">Cloudflare Inc.</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/federalist-society?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4=
ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax">Federalist Society</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/inter-ikea-systems-bv?nl_pk=3D0418e859-ed1f-40ac-9fca-=
fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaig=
n=3Dtax">Inter IKEA Systems BV</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/kaiser-permanente?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4d=
dee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3D=
tax">Kaiser Permanente</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/mga-entertainment-inc?nl_pk=3D0418e859-ed1f-40ac-9fca-=
fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaig=
n=3Dtax">MGA Entertainment Inc.</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/mattel-inc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32=
d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Ma=
ttel, Inc.</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/pnc-financial-services-group-the?nl_pk=3D0418e859-ed1f=
-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;=
utm_campaign=3Dtax">Pnc Financial Services Group,The</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/silicon-graphics-inc?nl_pk=3D0418e859-ed1f-40ac-9fca-f=
b4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax">Silicon Graphics Inc.</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/tax-foundation?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee=
2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax=
">Tax Foundation</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/the-walt-disney-company?nl_pk=3D0418e859-ed1f-40ac-9fc=
a-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campa=
ign=3Dtax">The Walt Disney Company</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/twitter-inc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a3=
2d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">T=
witter Inc.</a></p>
	        		            </td>
	        	            </tr>
	        	            <tr><td>&nbsp;</td></tr>
	    				    <tr><td style=3D"margin: 15px 0 4px 0; font-size:14px; color: =
#990000">GOVERNMENT AGENCIES</td></tr>
	            			<tr>
	        		            <td valign=3D"top" style=3D"font-size: 14px">
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/internal-revenue-service?nl_pk=3D0418e859-ed1f-40ac-9fc=
a-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campa=
ign=3Dtax">Internal Revenue Service</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/u-s-department-of-justice?nl_pk=3D0418e859-ed1f-40ac-9f=
ca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_camp=
aign=3Dtax">U.S. Department of Justice</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/u-s-supreme-court?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4dd=
ee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dt=
ax">U.S. Supreme Court</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/central-intelligence-agency?nl_pk=3D0418e859-ed1f-40ac-=
9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_ca=
mpaign=3Dtax">Central Intelligence Agency</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/european-commission?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4=
ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax">European Commission</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/federal-bureau-of-investigation?nl_pk=3D0418e859-ed1f-4=
0ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;ut=
m_campaign=3Dtax">Federal Bureau of Investigation</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/congressional-budget-office?nl_pk=3D0418e859-ed1f-40ac-=
9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_ca=
mpaign=3Dtax">Congressional Budget Office</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/european-union?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2=
a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax"=
>European Union</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/federal-communications-commission?nl_pk=3D0418e859-ed1f=
-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;=
utm_campaign=3Dtax">Federal Communications Commission</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/federal-election-commission?nl_pk=3D0418e859-ed1f-40ac-=
9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_ca=
mpaign=3Dtax">Federal Election Commission</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/federal-reserve-system?nl_pk=3D0418e859-ed1f-40ac-9fca-=
fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaig=
n=3Dtax">Federal Reserve System</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/national-labor-relations-board?nl_pk=3D0418e859-ed1f-40=
ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm=
_campaign=3Dtax">National Labor Relations Board</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/ohio-attorney-general-s-office?nl_pk=3D0418e859-ed1f-40=
ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm=
_campaign=3Dtax">Ohio Attorney General&#39;s Office</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/ohio-department-of-taxation?nl_pk=3D0418e859-ed1f-40ac-=
9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_ca=
mpaign=3Dtax">Ohio Department of Taxation</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/u-s-army?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&u=
tm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">U.S. =
Army</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/u-s-attorney-s-office?nl_pk=3D0418e859-ed1f-40ac-9fca-f=
b4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax">U.S. Attorney&#39;s Office</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/u-s-department-of-defense?nl_pk=3D0418e859-ed1f-40ac-9f=
ca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_camp=
aign=3Dtax">U.S. Department of Defense</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/u-s-senate?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d=
&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">U.S=
. Senate</a></p>
	        		            </td>
	        	            </tr>
	        	            <tr><td>&nbsp;</td></tr>
	            </table>
		    </td>
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