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From: Tax Law360 <news-q@law360.com>
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Subject: 2nd Circ. Orders Judge To Justify Tax-Dodger's Record Fine
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 Content preview:  The Second Circuit ordered U.S. District Judge Analisa Torres
    on Tuesday to further detail her thinking in slapping Morris E. Zukerman
   with a $10 million fine for decades of tax evasion, after counsel for the
   incarcerated financier argued the penalty was orders of magnitude higher than
    any other. TAX [...] 
 
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		The Second Circuit ordered U.S. District Judge Analisa Torres=C2=A0on Tue=
sday to further detail her thinking in slapping Morris E. Zukerman with a $=
10 million fine for decades of tax evasion, after counsel for the incarcera=
ted financier argued the penalty was orders of magnitude higher than any ot=
her.
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					<td>Wednesday, February 7, 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/>
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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/1009575/2nd-circ-orders=
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fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaig=
n=3Dtax" style=3D"text-decoration: none; color: #00357E">2nd Circ. Orders J=
udge To Justify Tax-Dodger's Record Fine</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						The Second Circuit ordered U.S. District Judge Analisa Torres&#160;on=
 Tuesday to further detail her thinking in slapping Morris E. Zukerman with=
 a $10 million fine for decades of tax evasion, after counsel for the incar=
cerated financier argued the penalty was orders of magnitude higher than an=
y other.
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c-orders-judge-to-justify-tax-dodger-s-record-fine?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=
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ize:14px; clear:both;">
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nstitutionality.
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40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;u=
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nt-weight: bold;">
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n=3Dtax" style=3D"text-decoration: none; color: #00357E"> CBO Officials Say=
 Jury Still Out On Fed. Tax Cut&#8217;s Impact</a>
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ize:14px; clear:both;">
						Officials from the Congressional Budget Office told U.S. House lawmak=
ers Tuesday they&#8217;re still assessing the economic impact of the recent=
 federal tax overhaul legislation, and it&#8217;s too early to draw broad c=
onclusions just yet.
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ficials-say-jury-still-out-on-fed-tax-cut-s-impact?nl_pk=3D0418e859-ed1f-40=
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nt-weight: bold;">
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x" style=3D"text-decoration: none; color: #00357E">10th Circ. Reverses Okla=
. Tribe's $27M Alcohol Tax Win</a>
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ize:14px; clear:both;">
						A three-judge Tenth Circuit panel on Tuesday reversed and vacated an =
arbitration decision that had exempted Oklahoma tribe Citizen Potawatomi Na=
tion from $27 million in alcohol sales taxes, saying a tribal-state gaming =
compact was unenforceable.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1009657/10th-ci=
rc-reverses-okla-tribe-s-27m-alcohol-tax-win?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=
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e=3D1" style=3D"text-decoration: none; color: #00357E;font-weight:normal;">=
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x; color: #990000">FEDERAL</span><br/>
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nt-weight: bold;">
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=3Dtax" style=3D"text-decoration: none; color: #00357E">Sunoco Downplays Co=
st To Gov't In $306M Fed. Circ. Tax Row</a>
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ize:14px; clear:both;">
						Sunoco urged a Federal Circuit panel in oral arguments Tuesday to rev=
ive its bid for a $306 million tax refund, arguing the government has &#822=
0;drastically overstated&#8221; the harm Sunoco's calculation of an alcohol=
-fuel subsidy into its final tax bill would impose on federal tax collectio=
ns.
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ampaign=3Dtax&read_more=3D1" style=3D"text-decoration: none; color: #00357E=
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nt-weight: bold;">
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n=3Dtax" style=3D"text-decoration: none; color: #00357E">Former UAW VP's Wi=
dow Admits To Tax Fraud In Chrysler Con</a>
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ize:14px; clear:both;">
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uilty to filing false tax returns in Michigan federal court Tuesday, an off=
ense stemming from $1.5 million in bribes her husband accepted from Fiat Ch=
rysler during collective bargaining negotiations between the company and th=
e union.
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					<span style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16p=
x; color: #990000">STATE & LOCAL</span><br/>
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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/1009488/pa-gov-seeks-ta=
x-on-natural-gas-to-fund-education?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2=
a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax"=
 style=3D"text-decoration: none; color: #00357E">Pa. Gov. Seeks Tax On Natu=
ral Gas To Fund Education</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						Pennsylvania Gov. Tom Wolf unveiled his 2019 budget plan Tuesday, cal=
ling for increased spending on education that would be partially offset by =
a new tax on natural gas.
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seeks-tax-on-natural-gas-to-fund-education?nl_pk=3D0418e859-ed1f-40ac-9fca-=
fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaig=
n=3Dtax&read_more=3D1" style=3D"text-decoration: none; color: #00357E;font-=
weight:normal;">Read more &raquo;</a></nobr>
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				</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/1009448/pa-panel-orders=
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ee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dt=
ax" style=3D"text-decoration: none; color: #00357E">Pa. Panel Orders Redo I=
n Railroad Tax Exemption Fight</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						A Pennsylvania appeals court said on Tuesday that a trial judge had f=
ailed to properly analyze what portions of an 85-acre railroad transfer dep=
ot owned by Lehigh Valley Rail Management LLC could be declared exempt from=
 state utility taxes as an essential part of its operations at the site.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1009448/pa-pane=
l-orders-redo-in-railroad-tax-exemption-fight?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=
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					<span style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16p=
x; color: #990000">INTERNATIONAL</span><br/>
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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/1009557/india-s-budget-=
takes-anti-tax-avoidance-cues-from-oecd?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4=
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=3Dtax" style=3D"text-decoration: none; color: #00357E">India's Budget Take=
s Anti-Tax Avoidance Cues From OECD</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						India is lowering the threshold for what triggers a taxable activity =
within its borders, according to a recently released budget, which said the=
 country's new laws are in line with the Organization for Economic Cooperat=
ion and Development&#8217;s recommendations for curbing tax avoidance by mu=
ltinational companies.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1009557/india-s=
-budget-takes-anti-tax-avoidance-cues-from-oecd?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">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/1009750/cook-inlet-deci=
sion-rightly-protects-deemed-consolidation?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">Cook Inlet Decisio=
n Rightly Protects Deemed Consolidation</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						The Alaska bankruptcy court's recent ruling in Cook Inlet Energy shou=
ld give debtors confidence that consolidating for a limited purpose does no=
t open them up to the liabilities associated with substantive consolidation=
. The ability to retain their preferred structure can have a profound impac=
t on debtors, with far-reaching implications for financing and tax matters,=
 say Darren Azman and Michael Galen of McDermott Will & Emery LLP.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1009750/cook-in=
let-decision-rightly-protects-deemed-consolidation?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>
									<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/1009237/a-look-at-air-r=
ights-in-boston-san-francisco-and-new-york?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">A Look At Air Righ=
ts In Boston, San Francisco And New York</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						Though allowing the transfer of unused development rights carries som=
e disadvantages, it has encouraged developers to utilize air rights and imp=
rove upon some of America's largest cities, say attorneys with Nixon Peabod=
y LLP and Katherine Soule of the Northeastern University School of Law.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1009237/a-look-=
at-air-rights-in-boston-san-francisco-and-new-york?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>
									<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/1009410/a-look-at-hong-=
kong-s-new-transfer-pricing-proposal?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">A Look At Hong Kong's Ne=
w Transfer Pricing Proposal</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						While transfer pricing is not a new concept in Hong Kong, the governm=
ent recently proposed the codification of transfer pricing principles into =
law &#8212; which would impose legally binding obligations on multinational=
 companies. It also signals Hong Kong's intention to increasingly and more =
aggressively enforce the arm's length principle, say members of Baker McKen=
zie.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1009410/a-look-=
at-hong-kong-s-new-transfer-pricing-proposal?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>
									<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/1009741/how-to-fix-your=
-broken-client-teams?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">How To Fix Your Broken Client Teams</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						Law firms claim they create client teams to improve service. Clients =
aren&#8217;t fooled, describing these initiatives as &#8220;thinly veiled s=
ales campaigns.&#8221; Until firms and client teams begin to apply a number=
 of principles consistently, they will continue to fail and further erode c=
lients&#8217; trust, says legal industry coach Mike O&#8217;Horo.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1009741/how-to-=
fix-your-broken-client-teams?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&u=
tm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax&read_m=
ore=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/1009475/kozinski-case-=
highlights-need-for-deep-judicial-reforms?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">Kozinski Case Highl=
ights Need For Deep Judicial Reforms</a>
					</p>
					<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif;font-s=
ize:14px;clear:both;">
							The quiet dismantling Monday of a sexual harassment investigation in=
to former U.S. Circuit Judge Alex Kozinski, which was prompted by his resig=
nation from the Ninth Circuit, came as no surprise to many judiciary expert=
s, who say the case highlights a need for significant rule reforms by both =
judicial officials and Congress. <nobr><a href=3D"https://www.law360.com/ta=
x/articles/1009475/kozinski-case-highlights-need-for-deep-judicial-reforms?=
nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;ut=
m_medium=3Demail&amp;utm_campaign=3Dtax&read_more=3D1" style=3D"text-decora=
tion: 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/1009470/arnold-porter-=
says-secretary-buyouts-aren-t-sign-of-layoffs?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">Arnold & Porter=
 Says Secretary Buyouts Aren't Sign Of Layoffs</a>
					</p>
					<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif;font-s=
ize:14px;clear:both;">
							Arnold &amp; Porter Chairman Richard Alexander said Tuesday that whi=
le his law firm is offering its U.S. legal secretaries voluntary buyout pac=
kages in an effort to streamline its support services, with the expectation=
 that the initiative will pare back the cohort of 140 by approximately 20 p=
eople, the buyouts do not mean layoffs are coming. <nobr><a href=3D"https:/=
/www.law360.com/tax/articles/1009470/arnold-porter-says-secretary-buyouts-a=
ren-t-sign-of-layoffs?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_sour=
ce=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/1009758/ginsburg-says-=
politicizing-court-a-plague-on-both-houses-?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">Ginsburg Says Pol=
iticizing Court A 'Plague On Both Houses'</a>
					</p>
					<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif;font-s=
ize:14px;clear:both;">
							U.S. Supreme Court Justice Ruth Bader Ginsburg told an audience Tues=
day afternoon at New York Law School that she is troubled by the relatively=
 recent trend of partisan wrangling over nominees to the high court but exp=
ects it will not stay that way forever. <nobr><a href=3D"https://www.law360=
.com/tax/articles/1009758/ginsburg-says-politicizing-court-a-plague-on-both=
-houses-?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewslett=
er&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax&read_more=3D1" style=3D"te=
xt-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/1009424/new-aba-policy=
-takes-aim-at-sexual-harassment-retaliation?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">New ABA Policy Ta=
kes Aim At Sexual Harassment, Retaliation</a>
					</p>
					<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif;font-s=
ize:14px;clear:both;">
							The American Bar Association&#8217;s policy-making arm on the last d=
ay of its midyear meeting Monday passed a trove of resolutions, including a=
 policy change aimed at how sexual harassment and retaliation claims are ha=
ndled at legal industry employers. <nobr><a href=3D"https://www.law360.com/=
tax/articles/1009424/new-aba-policy-takes-aim-at-sexual-harassment-retaliat=
ion?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&am=
p;utm_medium=3Demail&amp;utm_campaign=3Dtax&read_more=3D1" style=3D"text-de=
coration: 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/1007988/law360-s-2018-=
editorial-board-selection-survey?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">Law360's 2018 Editorial Boar=
d Selection Survey</a>
					</p>
					<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif;font-s=
ize:14px;clear:both;">
							Law360 is looking for avid readers of our publications to serve as m=
embers on our 2018 editorial advisory boards. <nobr><a href=3D"https://www.=
law360.com/tax/articles/1007988/law360-s-2018-editorial-board-selection-sur=
vey?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&am=
p;utm_medium=3Demail&amp;utm_campaign=3Dtax&read_more=3D1" style=3D"text-de=
coration: none; color: #00357E;font-weight:normal;">Read more &raquo;</a></=
nobr>
					</p>
					</div>

			<table class=3D"desktop" width=3D"100%" border=3D"0" cellpadding=3D"2" c=
ellspacing=3D"1" bgcolor=3D"#CCCCCC" style=3D"font-family: Arial, Sans-Seri=
f; font-size:12px; text-align:left">
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			            <span style=3D"font-family: Arial, Sans-Serif; font-size:14p=
x; color:#990000"><b>JOBS</b></span><br>
			            <a href=3D"http://jobs.law360.com/" style=3D"text-decoration=
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ellpadding=3D"2" style=3D"font-family: Arial, Sans-Serif; font-size:12px; f=
ont-family: Arial, Sans-Serif; margin-top: 8px; text-align: left">
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										<b><a href=3D"http://jobs.law360.com/jobs/trusts-and-estates-part=
ner-for-premier-area-firm-philadelphia-pennsylvania-104060041-d?widget=3D1&=
type=3Djob&" style=3D"text-decoration: none; color: #00357E">Trusts and Est=
ates Partner for Premier Area Firm</a></b><br/>
										Parker + Lynch Legal<br/>
										Philadelphia, Pennsylvania
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Tax Associate</a></b><br/>
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decoration: none; color: #00357E">Senior Tax Associate</a></b><br/>
										Burns & Levinson<br/>
										Boston, Massachusetts
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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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text-decoration: none; color: #00357E">Arnold &amp; Porter</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">Baker McKenzie</a></p>
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"text-decoration: none; color: #00357E">Latham &amp; Watkins</a></p>
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nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
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xt-decoration: none; color: #00357E">Mayer Brown</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/mcdermott-will?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">McDermott Will</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/morgan-lewis?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">Morgan Lewis</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/nixon-peabody?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">Nixon Peabody</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/stroock-stroock?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">Stroock &amp; Stroock</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/sugarman-rogers?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">Sugarman Rogers</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/altice-sa?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">Altice SA</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/altice-usa?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">Altice USA</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-arbitration-association?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">American Arbi=
tration Association</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/american-civil-liberties-union?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">American Civil =
Liberties 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/companies/american-institute-of-architects?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">American Inst=
itute of Architects</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/canadian-imperial-bank-of-commerce?nl_pk=3D0418e859-ed1f-40a=
c-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_=
campaign=3Dtax" style=3D"text-decoration: none; color: #00357E">Canadian Im=
perial Bank of Commerce</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/eaton-corporation?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">Eaton Corporation</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/ferrari-spa?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">Ferrari SpA</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/fiat-chrysler-automobiles-nv?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">Fiat Chrysler Aut=
omobiles NV</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/gallup-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">Gallup 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/international-association-of-privacy-professionals?nl_pk=3D0=
418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=
=3Demail&amp;utm_campaign=3Dtax" style=3D"text-decoration: none; color: #00=
357E">International Association of Privacy Professionals</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/miller-energy-resources-inc?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">Miller Energy Reso=
urces 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/morgan-stanley?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">Morgan Stanley</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/national-federation-of-independent-business?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">Na=
tional Federation of Independent Business</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/new-york-university?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2=
a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax"=
 style=3D"text-decoration: none; color: #00357E">New York University</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/northeastern-university?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">Northeastern Universit=
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/philadelphia-eagles?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2=
a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax"=
 style=3D"text-decoration: none; color: #00357E">Philadelphia Eagles </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/privatebancorp-inc?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">PrivateBancorp 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/sunoco?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">Sunoco</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/united-auto-workers?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2=
a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax"=
 style=3D"text-decoration: none; color: #00357E">United Auto Workers</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/washington-post-co?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">Washington Post Co.</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/citizen-potawatomi-nation?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">Citizen Potawatomi =
Nation</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-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/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/office-of-labor-management-standards?nl_pk=3D0418e859-ed1f-40=
ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm=
_campaign=3Dtax" style=3D"text-decoration: none; color: #00357E">Office of =
Labor-Management Standards</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/oklahoma-attorney-general-s-office?nl_pk=3D0418e859-ed1f-40ac=
-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_c=
ampaign=3Dtax" style=3D"text-decoration: none; color: #00357E">Oklahoma Att=
orney General&#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/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-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-department-of-labor?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">U.S. Department of Labo=
r</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-the-treasury?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">U.S. Department =
of the Treasury</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-patent-and-trademark-office?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">U.S. Patent and=
 Trademark 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/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>
										<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/world-bank-group?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">World Bank Group</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]><!-->
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	<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/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/latham-watkins?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32=
d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">La=
tham &amp; Watkins</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/arnold-porter?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d=
&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Arn=
old &amp; Porter</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/fitzpatrick-lentz?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2=
a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax"=
>Fitzpatrick Lentz</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/goodwin?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_s=
ource=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Goodwin</=
a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/mayer-brown?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&u=
tm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Mayer=
 Brown</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/mcdermott-will?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32=
d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Mc=
Dermott Will</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/morgan-lewis?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&=
utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Morg=
an Lewis</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/nixon-peabody?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d=
&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Nix=
on Peabody</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/stroock-stroock?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a3=
2d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">S=
troock &amp; Stroock</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/sugarman-rogers?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a3=
2d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">S=
ugarman Rogers</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/washington-post-co?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4=
ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax">Washington Post Co.</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/altice-sa?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d=
&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Alt=
ice SA</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/altice-usa?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32=
d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Al=
tice USA</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/american-arbitration-association?nl_pk=3D0418e859-ed1f=
-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;=
utm_campaign=3Dtax">American Arbitration Association</a></p>
	            						<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/american-civil-liberties-union?nl_pk=3D0418e859-ed1f-4=
0ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;ut=
m_campaign=3Dtax">American Civil Liberties Union</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/american-institute-of-architects?nl_pk=3D0418e859-ed1f=
-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;=
utm_campaign=3Dtax">American Institute of Architects</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/canadian-imperial-bank-of-commerce?nl_pk=3D0418e859-ed=
1f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&am=
p;utm_campaign=3Dtax">Canadian Imperial Bank of Commerce</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/eaton-corporation?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4d=
dee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3D=
tax">Eaton Corporation</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/ferrari-spa?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a3=
2d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">F=
errari SpA</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/fiat-chrysler-automobiles-nv?nl_pk=3D0418e859-ed1f-40a=
c-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_=
campaign=3Dtax">Fiat Chrysler Automobiles NV</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/gallup-inc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32=
d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Ga=
llup Inc.</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/international-association-of-privacy-professionals?nl_=
pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_m=
edium=3Demail&amp;utm_campaign=3Dtax">International Association of Privacy =
Professionals</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/miller-energy-resources-inc?nl_pk=3D0418e859-ed1f-40ac=
-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_c=
ampaign=3Dtax">Miller Energy Resources Inc.</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/morgan-stanley?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee=
2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax=
">Morgan Stanley</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/national-federation-of-independent-business?nl_pk=3D04=
18e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=
=3Demail&amp;utm_campaign=3Dtax">National Federation of Independent Busines=
s</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/new-york-university?nl_pk=3D0418e859-ed1f-40ac-9fca-fb=
4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax">New York University</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/northeastern-university?nl_pk=3D0418e859-ed1f-40ac-9fc=
a-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campa=
ign=3Dtax">Northeastern University</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/philadelphia-eagles?nl_pk=3D0418e859-ed1f-40ac-9fca-fb=
4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax">Philadelphia Eagles </a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/privatebancorp-inc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4=
ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax">PrivateBancorp Inc.</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/sunoco?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&ut=
m_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Sunoco=
</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/united-auto-workers?nl_pk=3D0418e859-ed1f-40ac-9fca-fb=
4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax">United Auto Workers</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/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/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/citizen-potawatomi-nation?nl_pk=3D0418e859-ed1f-40ac-9f=
ca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_camp=
aign=3Dtax">Citizen Potawatomi Nation</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-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/office-of-labor-management-standards?nl_pk=3D0418e859-e=
d1f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&a=
mp;utm_campaign=3Dtax">Office of Labor-Management Standards</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/oklahoma-attorney-general-s-office?nl_pk=3D0418e859-ed1=
f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp=
;utm_campaign=3Dtax">Oklahoma Attorney General&#39;s Office</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-labor?nl_pk=3D0418e859-ed1f-40ac-9fca=
-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campai=
gn=3Dtax">U.S. Department of Labor</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/u-s-department-of-the-treasury?nl_pk=3D0418e859-ed1f-40=
ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm=
_campaign=3Dtax">U.S. Department of the Treasury</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/u-s-patent-and-trademark-office?nl_pk=3D0418e859-ed1f-4=
0ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;ut=
m_campaign=3Dtax">U.S. Patent and Trademark Office</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/world-bank-group?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4dde=
e2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dta=
x">World Bank Group</a></p>
	        		            </td>
	        	            </tr>
	        	            <tr><td>&nbsp;</td></tr>
	            </table>
		    </td>
	    </tr>
	</table>
</div>
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e=3Djob&">Trusts and Estates Partner for Premier Area Firm</a></b><br/>
							Parker + Lynch Legal<br/>
							Philadelphia, Pennsylvania
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							Parker and Lynch<br/>
							-, -
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ate</a></b><br/>
							Burns & Levinson<br/>
							Boston, Massachusetts
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