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From: Tax Law360 <news-q@law360.com>
To: bruce@transocean.com
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Subject: Quill Is Harmful, Outdated And Must Go, SD Tells Justices
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 Content preview:  The standard for collection and remittance of use tax to
   states, established in 1967 and reaffirmed in 1992 with Quill v. North Dakota,
    “is both far more wrong and far more significantly so than anyone could
    have imagined in 1992,” South Dakota said Monday in an opening brief in
    its attempt to topple Quill in the U.S. Supreme Court. TAX [...] 
 
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		The standard for collection and remittance of use tax to states, establis=
hed in 1967 and reaffirmed in 1992 with Quill v. North Dakota, =E2=80=9Cis =
both far more wrong and far more significantly so than anyone could have im=
agined in 1992,=E2=80=9D South Dakota said Monday in an opening brief in it=
s attempt to topple Quill in the U.S. Supreme Court.
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					<td>Wednesday, February 28, 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/1016254/quill-is-harmfu=
l-outdated-and-must-go-sd-tells-justices?nl_pk=3D0418e859-ed1f-40ac-9fca-fb=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">Quill Is Harmful, O=
utdated And Must Go, SD Tells Justices</a>
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				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						The standard for collection and remittance of use tax to states, esta=
blished in 1967 and reaffirmed in 1992 with Quill v. North Dakota, &#8220;i=
s both far more wrong and far more significantly so than anyone could have =
imagined in 1992,&#8221; South Dakota said Monday in an opening brief in it=
s attempt to topple Quill in the U.S. Supreme Court.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1016254/quill-i=
s-harmful-outdated-and-must-go-sd-tells-justices?nl_pk=3D0418e859-ed1f-40ac=
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n=3Dtax" style=3D"text-decoration: none; color: #00357E">9th Circ. Affirms =
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ize:14px; clear:both;">
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or special tax preparation skills when it sentenced&#160;a former IRS emplo=
yee convicted of tax fraud, a Ninth Circuit panel held Monday, applying a t=
wo-step test to conclude the defendant met the sentencing criteria.
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c-affirms-enhanced-fraud-sentence-of-ex-irs-worker?nl_pk=3D0418e859-ed1f-40=
ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm=
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ans-Serif;font-weight:bold;">Feature</p>

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n=3Dtax" style=3D"text-decoration: none; color: #00357E">States Struggle To=
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ize:14px; clear:both;">
						Compared to the exponential growth that digital media and e-commerce =
have experienced over the past decade, the commensurate expansion of sales =
and use taxes on those products and services is lagging way behind and shou=
ld be fixed, experts say.
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struggle-to-fix-digital-disparity-of-old-tax-codes?nl_pk=3D0418e859-ed1f-40=
ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm=
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7E;font-weight:normal;">Read more &raquo;</a></nobr>
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nt-weight: bold;">
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ize:14px; clear:both;">
						A Dr Pepper national sales executive faces up to 23 years in prison a=
fter admitting in federal court Tuesday he billed the company for more than=
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er-executive-pleads-guilty-to-fraud-tax-charges?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>
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ax" style=3D"text-decoration: none; color: #00357E">Swiss Insurer Starr App=
eals Denial Of $38M Tax Refund</a>
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ize:14px; clear:both;">
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ppealed two decisions against it from a D.C. federal court on Monday, sayin=
g that the Internal Revenue Service was wrong to deny it preferential tax t=
reatment under a U.S.-Switzerland tax treaty.
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nsurer-starr-appeals-denial-of-38m-tax-refund?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>
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					<span style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16p=
x; color: #990000">FEDERAL</span><br/>
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									<div style=3D"width:100%;max-width:480px;">
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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/1016424/feds-move-to-dq=
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tax" style=3D"text-decoration: none; color: #00357E">Feds Move To DQ Todd &=
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				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						Federal prosecutors on Monday looked to disqualify prominent Boston a=
ttorney Howard Cooper of Todd & Weld LLP from defending former Massachusett=
s Democratic state Sen. Brian Joyce in his upcoming racketeering and fraud =
trial, saying the lawyer made false statements on Joyce&#8217;s behalf and =
could be called to testify against his current client.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1016424/feds-mo=
ve-to-dq-todd-weld-atty-in-mass-sen-fraud-case?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>
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				<p style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16px;fo=
nt-weight: bold;">
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ets-tax-loopholes-for-multinational-cos-?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">House Bill Targets =
Tax Loopholes For Multinational Cos.</a>
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				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						A bill introduced in Congress Tuesday by Democratic lawmakers would e=
nd provisions included in the new federal tax law that companies operating =
overseas may use to reduce their tax burden.
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ill-targets-tax-loopholes-for-multinational-cos-?nl_pk=3D0418e859-ed1f-40ac=
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				<p style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16px;fo=
nt-weight: bold;">
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a-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campa=
ign=3Dtax" style=3D"text-decoration: none; color: #00357E">Drinks Festival =
Founder Wants Tax Docs In Racketeering Suit</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						The founder of an annual high-end cocktail festival asked a New York =
federal judge Monday to force a husband-and-wife duo to produce personal an=
d business tax returns and other documents in her racketeering suit allegin=
g the couple scammed her into selling the festival&#8217;s production compa=
ny.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1016380/drinks-=
festival-founder-wants-tax-docs-in-racketeering-suit?nl_pk=3D0418e859-ed1f-=
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tm_campaign=3Dtax&read_more=3D1" style=3D"text-decoration: none; color: #00=
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				</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
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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/1016462/bill-to-extend-=
tribe-s-gambling-pact-hits-fla-house-floor?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">Bill To Extend Tri=
be's Gambling Pact Hits Fla. House Floor</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						A gambling bill that would approve a 20-year extension of Florida's e=
xclusive compact with the Seminole Tribe of Florida advanced to the House f=
loor Monday, but lawmakers have considerable work ahead, with a contrasting=
 Senate proposal and Democrats' opposition to the bill's handling of billio=
ns in gambling revenue.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1016462/bill-to=
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7E;font-weight:normal;">Read more &raquo;</a></nobr>
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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/1016605/ill-dems-want-t=
o-lower-threshold-for-home-rule-towns?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">Ill. Dems Want To Lower=
 Threshold For 'Home Rule' Towns</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						A group of Democratic Illinois lawmakers on Tuesday announced they wo=
uld push to amend the state&#8217;s constitution in order to lower the popu=
lation threshold of so-called &#8220;home rule&#8221; communities from 25,0=
00 to 5,000 so that nearly 170 more municipalities in Illinois would be abl=
e to determine more or their own laws beyond state statutes.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1016605/ill-dem=
s-want-to-lower-threshold-for-home-rule-towns?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>
					<span style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16p=
x; color: #990000">INTERNATIONAL</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/1016441/uk-co-used-empl=
oyee-benefits-plan-to-dodge-taxes-panel?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">UK Co. Used Employe=
e Benefits Plan To Dodge Taxes: Panel</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						A U.K. company has created &#8220;a complex web&#8221; of arrangement=
s that allow it to pay its directors benefits in the form of a tax-free loa=
n, according to an opinion released Monday by a panel that reviews cases un=
der the government&#8217;s anti-abuse rules.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1016441/uk-co-u=
sed-employee-benefits-plan-to-dodge-taxes-panel?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:16p=
x; color: #990000">PEOPLE</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/1016637/goulston-storrs=
-lures-back-erisa-atty-from-murtha-cullina?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">Goulston & Storrs =
Lures Back ERISA Atty From Murtha Cullina</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						Goulston & Storrs PC announced on Tuesday that an attorney with exten=
sive Employee Retirement Income Security Act experience has rejoined its Bo=
ston office after a stint at Murtha Cullina LLP, boosting its corporate, em=
ployment and tax groups.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1016637/goulsto=
n-storrs-lures-back-erisa-atty-from-murtha-cullina?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>
    					<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/1016297/trump-infrastru=
cture-plan-perspectives-for-the-p3-market?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">Trump Infrastructur=
e Plan: Perspectives For The P3 Market</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						Earlier this month, the Trump administration released its long-awaite=
d infrastructure plan. The plan is generally supportive of public-private p=
artnerships, and includes a number of specific elements that would benefit =
the U.S. P3 market. But it does not demonstrate where Congress will find th=
e revenues to authorize the planned spending, say Lance Brasher and Joshua =
Nickerson of Skadden Arps Slate Meagher & Flom LLP.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1016297/trump-i=
nfrastructure-plan-perspectives-for-the-p3-market?nl_pk=3D0418e859-ed1f-40a=
c-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_=
campaign=3Dtax&read_more=3D1" style=3D"text-decoration: none; color: #00357=
E;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/1009273/dutch-case-high=
lights-transfer-pricing-in-restructuring?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">Dutch Case Highligh=
ts Transfer Pricing In Restructuring</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						A recent decision by the Court of Zeeland-West-Brabant regarding a hi=
gh-stakes Dutch business restructuring case provides some clarity on the tr=
ansfer pricing implications of business restructurings within a multination=
al enterprise group and the importance of transfer pricing documentation as=
 evidence in tax litigation, say Clive Jie-A-Joen and Rhys Bane of DLA Pipe=
r.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1009273/dutch-c=
ase-highlights-transfer-pricing-in-restructuring?nl_pk=3D0418e859-ed1f-40ac=
-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_c=
ampaign=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

				<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/1016644/why-machine-lea=
rning-should-matter-to-lawyers?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">Why Machine Learning Should Ma=
tter To Lawyers</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						Legal leaders who want to meet their clients' expanding expectations =
should start moving their documents to future-ready document management sol=
utions now if they want to stay competitive in the next few years, says Dan=
 Puterbaugh of Adobe Systems Inc.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1016644/why-mac=
hine-learning-should-matter-to-lawyers?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4d=
dee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3D=
tax&read_more=3D1" style=3D"text-decoration: none; color: #00357E;font-weig=
ht: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;">Feature</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/1014486/what-biglaw-ca=
n-learn-from-the-big-4?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">What BigLaw Can Learn From The Big 4</=
a>
					</p>
					<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif;font-s=
ize:14px;clear:both;">
							The Big Four accounting firms have assembled massive operations span=
ning the globe, generating a cumulative $134 billion in revenue last year. =
Here, Law360 takes a look at three things BigLaw can learn from the Big Fou=
r.
 <nobr><a href=3D"https://www.law360.com/tax/articles/1014486/what-biglaw-c=
an-learn-from-the-big-4?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_so=
urce=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax&read_more=
=3D1" style=3D"text-decoration: none; color: #00357E;font-weight:normal;">R=
ead more &raquo;</a></nobr>
					</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;">Feature</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/1016626/breyer-reads-a=
loud-fiery-dissent-over-immigrant-bail-ruling?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">Breyer Reads Al=
oud Fiery Dissent Over Immigrant Bail Ruling</a>
					</p>
					<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif;font-s=
ize:14px;clear:both;">
							Justice Stephen Breyer refused to go quietly Tuesday after his Supre=
me Court colleagues voted to deny bail hearings to certain immigrants detai=
ned for deportation, reading aloud an impassioned dissent invoking the Decl=
aration of Independence and centuries-old English common law. <nobr><a href=
=3D"https://www.law360.com/tax/articles/1016626/breyer-reads-aloud-fiery-di=
ssent-over-immigrant-bail-ruling?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a3=
2d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax&re=
ad_more=3D1" style=3D"text-decoration: none; color: #00357E;font-weight:nor=
mal;">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/1016474/senate-confirm=
s-ga-appeals-judge-for-11th-circ-seat?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">Senate Confirms Ga. App=
eals Judge For 11th Circ. Seat</a>
					</p>
					<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif;font-s=
ize:14px;clear:both;">
							The Senate on Tuesday confirmed President Donald Trump&#8217;s pick =
for an Eleventh Circuit vacancy, sending Georgia Court of Appeals Judge Eli=
zabeth Branch to the federal bench. <nobr><a href=3D"https://www.law360.com=
/tax/articles/1016474/senate-confirms-ga-appeals-judge-for-11th-circ-seat?n=
l_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm=
_medium=3Demail&amp;utm_campaign=3Dtax&read_more=3D1" style=3D"text-decorat=
ion: 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/1016769/orrick-jones-d=
ay-irell-partners-tapped-for-calif-bench?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">Orrick, Jones Day, =
Irell Partners Tapped For Calif. Bench</a>
					</p>
					<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif;font-s=
ize:14px;clear:both;">
							California Gov. Jerry Brown appointed 25 superior court judges Tuesd=
ay, including partners from Orrick Herrington &amp; Sutcliffe LLP, Jones Da=
y, Irell &amp; Manella LLP, Perkins Coie LLP and Gordon &amp; Rees LLP with=
 focuses on intellectual property, white collar crime and product liability=
. <nobr><a href=3D"https://www.law360.com/tax/articles/1016769/orrick-jones=
-day-irell-partners-tapped-for-calif-bench?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>
					</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/1016702/9th-circ-asks-=
dc-high-court-for-clarity-on-howrey-profits?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">9th Circ. Asks DC=
 High Court For Clarity On Howrey Profits</a>
					</p>
					<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif;font-s=
ize:14px;clear:both;">
							The Ninth Circuit asked the D.C. Court of Appeals on Tuesday to answ=
er questions of law related to whether a bankruptcy trustee can recover pro=
fits earned by ex-Howrey LLP partners for matters started at the now-defunc=
t firm from the attorneys&#8217; new firms. <nobr><a href=3D"https://www.la=
w360.com/tax/articles/1016702/9th-circ-asks-dc-high-court-for-clarity-on-ho=
wrey-profits?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>

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ellspacing=3D"1" bgcolor=3D"#CCCCCC" style=3D"font-family: Arial, Sans-Seri=
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ellpadding=3D"2" style=3D"font-family: Arial, Sans-Serif; font-size:12px; f=
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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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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=
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xt-decoration: none; color: #00357E">Allen &amp; Overy</a></p>
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nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
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										<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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m_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=
=3D"text-decoration: none; color: #00357E">Diamond McCarthy</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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rce=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D"te=
xt-decoration: none; color: #00357E">Gordon &amp; Rees</a></p>
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nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
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=3D"text-decoration: none; color: #00357E">Goulston &amp; Storrs</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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=3D"text-decoration: none; color: #00357E">Hanson Bridgett</a></p>
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nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
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ource=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D"=
text-decoration: none; color: #00357E">Hogan Lovells</a></p>
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nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
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ource=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D"=
text-decoration: none; color: #00357E">Irell &amp; Manella</a></p>
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nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
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e=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D"text=
-decoration: none; color: #00357E">Jones Day</a></p>
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nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
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=3D"text-decoration: none; color: #00357E">Kasowitz Benson</a></p>
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nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
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ource=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D"=
text-decoration: none; color: #00357E">Munger Tolles</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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source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D=
"text-decoration: none; color: #00357E">Murtha Cullina</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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rce=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D"te=
xt-decoration: none; color: #00357E">Neal Gerber</a></p>
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nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
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tm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=
=3D"text-decoration: none; color: #00357E">Orrick Herrington</a></p>
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nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/firms/perkins-coie?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">Perkins Coie</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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utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" styl=
e=3D"text-decoration: none; color: #00357E">Pillsbury Winthrop</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/reed-smith?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">Reed Smith</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/schiff-hardin?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">Schiff Hardin</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/seyfarth-shaw?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">Seyfarth Shaw</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/sheppard-mullin?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">Sheppard Mullin</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/skadden?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">Skadden</a></p>
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nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/firms/todd-weld?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">Todd &amp; Weld</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/accenture-plc?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">Accenture plc</a></p>
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nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/companies/adobe-systems-incorporated?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">Adobe Systems Incor=
porated</a></p>
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nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/companies/american-international-group-inc?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 Inte=
rnational Group Inc.</a></p>
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nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
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nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
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le=3D"text-decoration: none; color: #00357E">Deloitte Touche</a></p>
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nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
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fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaig=
n=3Dtax" style=3D"text-decoration: none; color: #00357E">Dr Pepper Snapple =
Group Inc.</a></p>
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nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/companies/dunkin-brands-group-inc?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">Dunkin&#39; Brands Gro=
up 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=
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m_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=
=3D"text-decoration: none; color: #00357E">Friedman LLP</a></p>
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nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/companies/goodyear-tire-rubber-co?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">Goodyear Tire &amp; Ru=
bber 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/companies/hbr-consulting-llc?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">HBR Consulting LLC</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/hulu-llc?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">Hulu LLC</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>
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nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/companies/netflix-inc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm=
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=3D"text-decoration: none; color: #00357E">Netflix Inc.</a></p>
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nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/companies/spotify-technology-sa?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">Spotify Technology SA</a=
></p>
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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/u-s-chamber-of-commerce?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">U.S. Chamber of Commer=
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/companies/wayfair-llc?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">Wayfair LLC</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/appalachian-regional-commission?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">Appalachian Reg=
ional 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/executive-office-of-the-president?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">Executive Off=
ice of the President</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-aviation-administration?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 Aviatio=
n Administration</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-transit-administration?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">Federal Transit =
Administration</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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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>
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nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/agencies/national-railroad-passenger-corporation?nl_pk=3D0418e859-ed1f=
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utm_campaign=3Dtax" style=3D"text-decoration: none; color: #00357E">Nationa=
l Railroad Passenger 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/agencies/new-york-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">New York 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/poarch-band-of-creek-indians?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">Poarch Band of Cre=
ek Indians</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/rural-utilities-service?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">Rural Utilities Service=
</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/seminole-tribe-of-florida?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">Seminole Tribe of F=
lorida</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/tennessee-valley-authority?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">Tennessee Valley Au=
thority</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-census-bureau?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. Census Bureau</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-agriculture?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">U.S. Department o=
f Agriculture</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-homeland-security?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">U.S. Depart=
ment of Homeland Security</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-transportation?nl_pk=3D0418e859-ed1f-40ac-9=
fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_cam=
paign=3Dtax" style=3D"text-decoration: none; color: #00357E">U.S. Departmen=
t of Transportation</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-sentencing-commission?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. Sentencing Com=
mission</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/united-states-court-of-appeals-for-the-ninth-circuit?nl_pk=3D=
0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=
=3Demail&amp;utm_campaign=3Dtax" style=3D"text-decoration: none; color: #00=
357E">United States Court of Appeals for the Ninth Circuit</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">
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			<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/hogan-lovells?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d=
&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Hog=
an Lovells</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/jones-day?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm=
_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Jones D=
ay</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/perkins-coie?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&=
utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Perk=
ins Coie</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/skadden?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_s=
ource=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Skadden</=
a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/allen-overy?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&u=
tm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Allen=
 &amp; Overy</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/clifford-chance?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a3=
2d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">C=
lifford Chance</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/diamond-mccarthy?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a=
32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">=
Diamond McCarthy</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/goulston-storrs?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a3=
2d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">G=
oulston &amp; Storrs</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/hanson-bridgett?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a3=
2d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">H=
anson Bridgett</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/irell-manella?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d=
&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Ire=
ll &amp; Manella</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/kasowitz-benson?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a3=
2d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">K=
asowitz Benson</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/munger-tolles?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d=
&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Mun=
ger Tolles</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/murtha-cullina?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32=
d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Mu=
rtha Cullina</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/neal-gerber?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&u=
tm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Neal =
Gerber</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/orrick-herrington?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2=
a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax"=
>Orrick Herrington</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/pillsbury-winthrop?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee=
2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax=
">Pillsbury Winthrop</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/reed-smith?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&ut=
m_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Reed S=
mith</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/schiff-hardin?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d=
&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Sch=
iff Hardin</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/seyfarth-shaw?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d=
&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Sey=
farth Shaw</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/sheppard-mullin?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a3=
2d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">S=
heppard Mullin</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/todd-weld?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm=
_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Todd &a=
mp; Weld</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/accenture-plc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2=
a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax"=
>Accenture plc</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/adobe-systems-incorporated?nl_pk=3D0418e859-ed1f-40ac-=
9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_ca=
mpaign=3Dtax">Adobe Systems Incorporated</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/american-international-group-inc?nl_pk=3D0418e859-ed1f=
-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;=
utm_campaign=3Dtax">American International Group Inc.</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/avalara-inc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a3=
2d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">A=
valara Inc.</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/deloitte-touche?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4dde=
e2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dta=
x">Deloitte Touche</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/dr-pepper-snapple-group-inc?nl_pk=3D0418e859-ed1f-40ac=
-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_c=
ampaign=3Dtax">Dr Pepper Snapple Group Inc.</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/dunkin-brands-group-inc?nl_pk=3D0418e859-ed1f-40ac-9fc=
a-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campa=
ign=3Dtax">Dunkin&#39; Brands Group Inc.</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/friedman-llp?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a=
32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">=
Friedman LLP</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/goodyear-tire-rubber-co?nl_pk=3D0418e859-ed1f-40ac-9fc=
a-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campa=
ign=3Dtax">Goodyear Tire &amp; Rubber Co.</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/hbr-consulting-llc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4=
ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax">HBR Consulting LLC</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/hulu-llc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&=
utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Hulu=
 LLC</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/netflix-inc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a3=
2d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">N=
etflix Inc.</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/spotify-technology-sa?nl_pk=3D0418e859-ed1f-40ac-9fca-=
fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaig=
n=3Dtax">Spotify Technology SA</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/u-s-chamber-of-commerce?nl_pk=3D0418e859-ed1f-40ac-9fc=
a-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campa=
ign=3Dtax">U.S. Chamber of Commerce</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/wayfair-llc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a3=
2d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">W=
ayfair LLC</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/appalachian-regional-commission?nl_pk=3D0418e859-ed1f-4=
0ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;ut=
m_campaign=3Dtax">Appalachian Regional Commission</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/executive-office-of-the-president?nl_pk=3D0418e859-ed1f=
-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;=
utm_campaign=3Dtax">Executive Office of the President</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/federal-aviation-administration?nl_pk=3D0418e859-ed1f-4=
0ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;ut=
m_campaign=3Dtax">Federal Aviation Administration</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/federal-transit-administration?nl_pk=3D0418e859-ed1f-40=
ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm=
_campaign=3Dtax">Federal Transit Administration</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/national-railroad-passenger-corporation?nl_pk=3D0418e85=
9-ed1f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demai=
l&amp;utm_campaign=3Dtax">National Railroad Passenger Corporation</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/new-york-attorney-general-s-office?nl_pk=3D0418e859-ed1=
f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp=
;utm_campaign=3Dtax">New York Attorney General&#39;s Office</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/poarch-band-of-creek-indians?nl_pk=3D0418e859-ed1f-40ac=
-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_c=
ampaign=3Dtax">Poarch Band of Creek Indians</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/rural-utilities-service?nl_pk=3D0418e859-ed1f-40ac-9fca=
-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campai=
gn=3Dtax">Rural Utilities Service</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/seminole-tribe-of-florida?nl_pk=3D0418e859-ed1f-40ac-9f=
ca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_camp=
aign=3Dtax">Seminole Tribe of Florida</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/tennessee-valley-authority?nl_pk=3D0418e859-ed1f-40ac-9=
fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_cam=
paign=3Dtax">Tennessee Valley Authority</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-census-bureau?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4dd=
ee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dt=
ax">U.S. Census Bureau</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/u-s-department-of-agriculture?nl_pk=3D0418e859-ed1f-40a=
c-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_=
campaign=3Dtax">U.S. Department of Agriculture</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/u-s-department-of-homeland-security?nl_pk=3D0418e859-ed=
1f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&am=
p;utm_campaign=3Dtax">U.S. Department of Homeland Security</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/u-s-department-of-transportation?nl_pk=3D0418e859-ed1f-=
40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;u=
tm_campaign=3Dtax">U.S. Department of Transportation</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/u-s-sentencing-commission?nl_pk=3D0418e859-ed1f-40ac-9f=
ca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_camp=
aign=3Dtax">U.S. Sentencing Commission</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/united-states-court-of-appeals-for-the-ninth-circuit?nl=
_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_=
medium=3Demail&amp;utm_campaign=3Dtax">United States Court of Appeals for t=
he Ninth Circuit</a></p>
	        		            </td>
	        	            </tr>
	        	            <tr><td>&nbsp;</td></tr>
	            </table>
		    </td>
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