Return-Path: <bounces+1121182-8175-bruce=transocean.com@mailings-q.law360.com>
Received: from vps.transocean.com
	by vps.transocean.com with LMTP id 8HFTIthLolpuOAAAInt2oQ
	; Fri, 09 Mar 2018 00:54:48 -0800
Return-path: <bounces+1121182-8175-bruce=transocean.com@mailings-q.law360.com>
Envelope-to: bruce@transocean.com
Delivery-date: Fri, 09 Mar 2018 00:54:48 -0800
Received: from o4.mailings-q.law360.com ([167.89.1.233]:53235)
	by vps.transocean.com with esmtps (TLSv1.2:ECDHE-RSA-AES128-GCM-SHA256:128)
	(Exim 4.89_1)
	(envelope-from <bounces+1121182-8175-bruce=transocean.com@mailings-q.law360.com>)
	id 1euDnU-0003jo-7L
	for bruce@transocean.com; Fri, 09 Mar 2018 00:54:48 -0800
DKIM-Signature: v=1; a=rsa-sha1; c=relaxed/relaxed; d=law360.com; 
	h=from:to:subject:mime-version:content-type:content-transfer-encoding; 
	s=s1; bh=83XodltBQrWZl7C7c3KYjTel65E=; b=hQ22G7SmLLPL+IXX9kaG+w8
	edHz8BByN4gPc9MqPTew7yMxZ3DM+aYYz+bWBvGMMwQVbmB9j7ybvX4+fO8hEkkN
	5YKlfw7eUYLzbO8NWkoEonpJ/H/uwgYQaavmYEEDc8BKKMPShU10JNsujrj4ZQG1
	1dXw9cicDhSgKdP2OdSA=
Received: by filter0478p1las1.sendgrid.net with SMTP id filter0478p1las1-27636-5AA24BA8-2
        2018-03-09 08:54:00.200881527 +0000 UTC
Received: from www.law360.com (ec2-54-236-22-224.compute-1.amazonaws.com [54.236.22.224])
	by ismtpd0002p1iad1.sendgrid.net (SG) with ESMTP id o75hb4qVQGufTcMBdWZm3w
	for <bruce@transocean.com>; Fri, 09 Mar 2018 08:54:00.151 +0000 (UTC)
Date: Fri, 09 Mar 2018 08:54:00 +0000 (UTC)
From: Tax Law360 <news-q@law360.com>
To: bruce@transocean.com
Message-ID: <5aa24ba8137a6_68ee2ab4bd4a4f60634872@ip-172-30-200-35.mail>
Subject: US' Position That Quill Isn't Important Raises Eyebrows
Mime-Version: 1.0
Content-Type: text/html;
 charset=UTF-8
Content-Transfer-Encoding: quoted-printable
X-SG-EID: Opio7iv9VGQ4tDJiJszIh3zd7qYkeM6M7FLocQY/BAV9ZYB5liaQMTAMOXFOHrU/fWkCOTYKYa8mgl
 FE2peNfMQRfWkS/eKLO9a4snYHDcf89R3QfBfQ9G1O0mIF25ExmSIDeES37l7jvSN2yIqL2FfbqWn1
 39VfWHqwZvGTnvou0j9Gd3svZja9QSSZhl+XRHxwswTw9C4fr3Lyqrol8Q==
X-Spam-Status: No, score=2.9
X-Spam-Score: 29
X-Spam-Bar: ++
X-Ham-Report: Spam detection software, running on the system "vps.transocean.com",
 has NOT identified this incoming email as spam.  The original
 message has been attached to this so you can view it or label
 similar future email.  If you have any questions, see
 root\@localhost for details.
 
 Content preview:  The nation’s top litigator defied conventional wisdom Monday
    when, representing the official position of the United States, he told the
    U.S. Supreme Court that Quill Corp. v. North Dakota isn’t really so important
    in online taxation. TAX [...] 
 
 Content analysis details:   (2.9 points, 3.0 required)
 
  pts rule name              description
 ---- ---------------------- --------------------------------------------------
  0.0 URIBL_BLOCKED          ADMINISTRATOR NOTICE: The query to URIBL was blocked.
                             See
                             http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block
                              for more information.
                             [URIs: law360.com]
  1.3 RCVD_IN_BL_SPAMCOP_NET RBL: Received via a relay in bl.spamcop.net
                 [Blocked - see <http://www.spamcop.net/bl.shtml?167.89.1.233>]
 -0.0 RCVD_IN_MSPIKE_H4      RBL: Very Good reputation (+4)
                             [167.89.1.233 listed in wl.mailspike.net]
 -0.0 SPF_PASS               SPF: sender matches SPF record
 -0.0 T_RP_MATCHES_RCVD      Envelope sender domain matches handover relay
                             domain
  0.0 HTML_FONT_LOW_CONTRAST BODY: HTML font color similar or identical to
                             background
  0.0 HTML_MESSAGE           BODY: HTML included in message
  0.8 BAYES_50               BODY: Bayes spam probability is 40 to 60%
                             [score: 0.5000]
  0.7 MIME_HTML_ONLY         BODY: Message only has text/html MIME parts
  0.1 DKIM_SIGNED            Message has a DKIM or DK signature, not necessarily valid
  0.0 LOTS_OF_MONEY          Huge... sums of money
 -0.0 RCVD_IN_MSPIKE_WL      Mailspike good senders
  0.0 T_DKIM_INVALID         DKIM-Signature header exists but is not valid
X-Spam-Flag: NO

<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"
"http://www.w3.org/TR/html4/loose.dtd">
<html>
	<head>
		<meta http-equiv=3D"content-type" content=3D"text/html;charset=3DUTF-8" />


		<style type=3D"text/css">
		<!--
			a, a:link, a:visited {color: #004A8F; text-decoration:none;}
			a:hover {color: #004A8F; text-decoration:underline;}
		-->
		</style>
	</head>
	<body bgcolor=3D"#FFFFFF" text=3D"#000000" link=3D"#004A8F" vlink=3D"#004A=
8F" alink=3D"#0180C6">
		<center>
			<style>
@media only screen and (max-device-width: 480px) {
	body {
		font-family: Arial, Sans-Serif;
	}
	.desktop {display:none; display:none !important}
	.mobile {
		display:block !important;=20
		overflow:visible !important;
	  	float: none !important;
		width: auto !important;
		height: auto !important;
	}
	table.root {
		width: 100%;
	}
	a {
		text-decoration: none;
		color: #00357E;
	}
}
</style>

<div style=3D"font-size: 1px; color: #ffffff; display: none !important; mso=
-hide:all;">
		The nation=E2=80=99s top litigator defied conventional wisdom Monday when=
, representing the official position of the United States, he told the U.S.=
 Supreme Court that Quill Corp. v. North Dakota isn=E2=80=99t really so imp=
ortant in online taxation.
</div>

<table class=3D"root" width=3D"760" cellspacing=3D"0" cellpadding=3D"0" bor=
der=3D"0">
	<tr valign=3D"top">
			<td width=3D"158" align=3D"left" style=3D"padding-left:5px; font-family:=
 Arial, Sans-Serif; font-size:17px; color: #BD000D"><a href=3D"https://www.=
law360.com/tax?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_source=3Dne=
wsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax"><img src=3D"https:/=
/www.law360.com/images/Law360-ln-nl.png" alt=3D"Law360 Tax" width=3D"158" h=
eight=3D"75" border=3D"0" /></a></td>
		<td valign=3D"middle" style=3D"margin:0; font-family: Arial, Sans-Serif; =
font-size:17px; text-align:left; padding-right: 15px"><a href=3D"https://ww=
w.law360.com/tax?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_source=3D=
newsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=3D"text-dec=
oration: none; color: #BD000D">TAX</a><img src=3D"https://www.law360.com/pi=
xel?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&am=
p;utm_medium=3Demail&amp;utm_campaign=3Dtax" width=3D"1" height=3D"1" />
</td>
	</tr>
	<tr>
		<td colspan=3D"2" style=3D"padding-left:5px; font-family: Arial, Sans-Ser=
if; font-size:14px; font-weight: bold; text-align:left; padding-right: 15px=
;overflow:hidden;">
			<hr size=3D"1" noshade=3D"noshade"/>
			<table width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
				<tr>
					<td>Friday, March 9, 2018</td>
					<td style=3D"text-align:right;">
						<a href=3D"https://twitter.com/TaxLaw360"><img src=3D"https://www.law=
360.com/images/twitter-follow.png" alt=3D"Follow Tax Law360" /></a>
					</td>
				</tr>
			</table>
			<hr size=3D"1" noshade=3D"noshade"/>
		</td>
	</tr>
</table>
<table class=3D"root" width=3D"760" border=3D"0" cellspacing=3D"0" cellpadd=
ing=3D"0" style=3D"text-align:left; padding-top: 10px">
	<tr>
		<td style=3D"padding-left: 5px; padding-right: 15px; text-align: left" va=
lign=3D"top">
					<span style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16p=
x; color: #990000">TOP NEWS</span><br/>
					<hr size=3D"1" noshade=3D"noshade" />=09=09=09=09=09=09=09=09=09=09
									<div style=3D"width:100%;max-width:480px;">
=09=09=09=09

				<p style=3D"font-size:12px;color:#990000;margin:0;font-family: Arial, S=
ans-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/1020087/us-position-tha=
t-quill-isn-t-important-raises-eyebrows?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">US' Position That Q=
uill Isn't Important Raises Eyebrows</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						The nation&#8217;s top litigator defied conventional wisdom Monday wh=
en, representing the official position of the United States, he told the U.=
S. Supreme Court that Quill Corp. v. North Dakota isn&#8217;t really so imp=
ortant in online taxation.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1020087/us-posi=
tion-that-quill-isn-t-important-raises-eyebrows?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>
									<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/1020222/manafort-pleads=
-not-guilty-again-ordered-confined-to-home?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">Manafort Pleads No=
t Guilty, Again Ordered Confined To Home</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						U.S. District Judge T.S. Ellis III placed a second order for home con=
finement and GPS electronic monitoring on former Trump campaign manager Pau=
l Manafort, who pled not guilty in Virginia federal court Thursday to last =
month's indictment for tax violations, bank fraud and failure to report for=
eign accounts by Special Counsel Robert Mueller.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1020222/manafor=
t-pleads-not-guilty-again-ordered-confined-to-home?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/1019980/pot-business-as=
ks-10th-circ-for-equal-treatment-from-irs?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">Pot Business Asks 1=
0th Circ. For Equal Treatment From IRS</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						A Colorado marijuana&#160;dispensary asked the Tenth Circuit on Wedne=
sday to stop the IRS from investigating businesses for criminal activity an=
d to overturn a tax code provision disallowing business deductions for the =
sale of medical marijuana.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1019980/pot-bus=
iness-asks-10th-circ-for-equal-treatment-from-irs?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/1020344/sen-wyden-slams=
-push-to-add-remote-sales-tax-to-bill?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">Sen. Wyden Slams Push T=
o Add Remote Sales Tax To Bill</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						Senate Finance Committee ranking member Ron Wyden said Thursday he wa=
s "extremely concerned" about reports that Republicans intended to address =
remote sales tax collection on a national level in legislation they were tr=
ying to include in a must-pass federal spending bill.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1020344/sen-wyd=
en-slams-push-to-add-remote-sales-tax-to-bill?nl_pk=3D0418e859-ed1f-40ac-9f=
ca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_camp=
aign=3Dtax&read_more=3D1" style=3D"text-decoration: none; color: #00357E;fo=
nt-weight:normal;">Read more &raquo;</a></nobr>
				</p>
				</div>
									<div style=3D"width:100%;max-width:480px;">
=09=09=09=09

=09=09=09=09

				<p style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16px;fo=
nt-weight: bold;">
					<a href=3D"https://www.law360.com/tax/articles/1019795/rival-o-keefe-l=
aw-firms-settle-trademark-fight?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">Rival 'O'Keefe' Law Firms Set=
tle Trademark Fight</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						Two small Chicago law firms, both named "O'Keefe" and both focusing o=
n tax law, reached a settlement Wednesday to end a trademark fight over the=
ir shared use of the surname.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1019795/rival-o=
-keefe-law-firms-settle-trademark-fight?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4=
ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax&read_more=3D1" style=3D"text-decoration: none; color: #00357E;font-w=
eight:normal;">Read more &raquo;</a></nobr>
				</p>
				</div>
					<span style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16p=
x; color: #990000">FEDERAL</span><br/>
					<hr size=3D"1" noshade=3D"noshade" />=09=09=09=09=09=09=09=09=09=09
									<div style=3D"width:100%;max-width:480px;">
=09=09=09=09

=09=09=09=09

				<p style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16px;fo=
nt-weight: bold;">
					<a href=3D"https://www.law360.com/tax/articles/1020304/ga-partnership-=
fights-8-6m-tax-donation-denial-by-irs?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">Ga. Partnership Fights=
 $8.6M Tax Donation Denial By IRS</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						A Georgia partnership is asking the U.S. Tax Court to allow an $8.6 m=
illion deduction for donating a land conservation easement over 411 acres, =
claiming the IRS denied the deduction without reason.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1020304/ga-part=
nership-fights-8-6m-tax-donation-denial-by-irs?nl_pk=3D0418e859-ed1f-40ac-9=
fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_cam=
paign=3Dtax&read_more=3D1" style=3D"text-decoration: none; color: #00357E;f=
ont-weight:normal;">Read more &raquo;</a></nobr>
				</p>
				</div>
									<div style=3D"width:100%;max-width:480px;">
=09=09=09=09

=09=09=09=09

				<p style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16px;fo=
nt-weight: bold;">
					<a href=3D"https://www.law360.com/tax/articles/1019971/importer-cigar-=
co-denied-dismissal-of-3m-tax-suit-at-cit?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">Importer, Cigar Co.=
 Denied Dismissal Of $3M Tax Suit At CIT</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						The Court of International Trade denied bids by a cigar company and a=
n importer to dismiss claims they failed to pay more than $3 million in exc=
ise taxes on cigars imported from the Dominican Republic on Wednesday, sayi=
ng the federal government has sufficiently pled its case.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1019971/importe=
r-cigar-co-denied-dismissal-of-3m-tax-suit-at-cit?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/1020120/ala-man-gets-30=
-years-for-id-theft-22m-tax-fraud?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">Ala. Man Gets 30 Years For =
ID Theft, $22M Tax Fraud</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						An Alabama man found guilty of defrauding the government as part of a=
n identity theft ring that sought more than $22 million in fraudulent tax r=
efunds was sentenced Thursday to 30 years in prison, according to an announ=
cement from the U.S. Department of Justice.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1020120/ala-man=
-gets-30-years-for-id-theft-22m-tax-fraud?nl_pk=3D0418e859-ed1f-40ac-9fca-f=
b4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax&read_more=3D1" style=3D"text-decoration: none; color: #00357E;font-w=
eight:normal;">Read more &raquo;</a></nobr>
				</p>
				</div>
									<div style=3D"width:100%;max-width:480px;">
=09=09=09=09

=09=09=09=09

				<p style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16px;fo=
nt-weight: bold;">
					<a href=3D"https://www.law360.com/tax/articles/1020139/reader-s-digest=
-publisher-hits-back-in-2nd-circ-tax-bout?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">Reader's Digest Pub=
lisher Hits Back In 2nd Circ. Tax Bout</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						The publisher of Reader&#8217;s Digest has slammed the government&#82=
17;s argument against its bid to recover $2.1 million in tax deductions, te=
lling the Second Circuit that the government&#8217;s position was arbitrary=
 and contrary to statutory language.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1020139/reader-=
s-digest-publisher-hits-back-in-2nd-circ-tax-bout?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>
					<span style=3D"margin:0; font-family: Arial, Sans-Serif; font-size:16p=
x; color: #990000">STATE & LOCAL</span><br/>
					<hr size=3D"1" noshade=3D"noshade" />=09=09=09=09=09=09=09=09=09=09
									<div style=3D"width:100%;max-width:480px;">
=09=09=09=09

				<p style=3D"font-size:12px;color:#990000;margin:0;font-family: Arial, S=
ans-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/1020129/ohio-suit-again=
st-soccer-team-tests-anti-relocation-law?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">Ohio Suit Against S=
occer Team Tests Anti-Relocation Law</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						The state of Ohio and city of Columbus are going to court to keep the=
 Columbus Crew Major League Soccer club from leaving the city, a suit that =
could test the bounds of an Ohio state law and have broader implications fo=
r the states and cities in danger of losing a professional sports team to r=
elocation.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1020129/ohio-su=
it-against-soccer-team-tests-anti-relocation-law?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/1019955/ny-senator-pitc=
hes-8-5-tax-on-casinos-sports-revenue?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">NY Senator Pitches 8.5%=
 Tax On Casinos' Sports Revenue</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						New York state&#160;Sen. John Bonacic introduced a bill Wednesday tha=
t would regulate sports betting and mobile sports wagering in the state, ca=
lling for regulation of pro and college sports and proposing an 8.5 percent=
 tax on casinos' sports wagering gross revenue.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1019955/ny-sena=
tor-pitches-8-5-tax-on-casinos-sports-revenue?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/1020362/transfer-pricin=
g-will-still-be-enforced-irs-official-says?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">Transfer Pricing W=
ill Still Be Enforced, IRS Official Says</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						Even though the U.S. has shifted to a territorial tax system, in whic=
h only local income from a source inside a country is taxed, the Internal R=
evenue Service will keep enforcing transfer pricing, an IRS official said o=
n Thursday.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1020362/transfe=
r-pricing-will-still-be-enforced-irs-official-says?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: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/1020082/reed-smith-nabs=
-ex-calif-tax-agency-counsel-as-partner?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">Reed Smith Nabs Ex-=
Calif. Tax Agency Counsel As Partner</a>
				</p>
				<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif; font-s=
ize:14px; clear:both;">
						Reed Smith LLP Thursday announced the addition of Shail Shah as a par=
tner in the firm&#8217;s state tax practice in Los Angeles, bringing the st=
ate tax team up to 40 lawyers.
						 <nobr><a href=3D"https://www.law360.com/tax/articles/1020082/reed-sm=
ith-nabs-ex-calif-tax-agency-counsel-as-partner?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">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
=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/1020231/how-mindfulnes=
s-can-help-law-firm-brass-lead-better?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">How Mindfulness Can Hel=
p Law Firm Brass Lead Better</a>
					</p>
					<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif;font-s=
ize:14px;clear:both;">
							Meditation and mindfulness hold the potential to help law firm leade=
rs do their jobs better, according to a pair of speakers at the American Ba=
r Association's TechShow in Chicago on Thursday. <nobr><a href=3D"https://w=
ww.law360.com/tax/articles/1020231/how-mindfulness-can-help-law-firm-brass-=
lead-better?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsl=
etter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax&read_more=3D1" style=3D=
"text-decoration: none; color: #00357E;font-weight:normal;">Read more &raqu=
o;</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/1019935/men-women-diff=
er-on-perception-of-equality-in-legal-field?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">Men, Women Differ=
 On Perception Of Equality In Legal Field</a>
					</p>
					<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif;font-s=
ize:14px;clear:both;">
							While progress has been made on gender equality in the legal profess=
ion over the last five years, perception is skewed, according to data relea=
sed by the Law Society of England and Wales on Thursday. <nobr><a href=3D"h=
ttps://www.law360.com/tax/articles/1019935/men-women-differ-on-perception-o=
f-equality-in-legal-field?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_=
source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax&read_more=
=3D1" style=3D"text-decoration: none; color: #00357E;font-weight:normal;">R=
ead 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/1019909/texas-legal-ma=
rket-poised-for-merger-bump-in-2018?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">Texas Legal Market Poised=
 For Merger Bump In 2018</a>
					</p>
					<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif;font-s=
ize:14px;clear:both;">
							Law firms in Texas are optimistic in their outlook for 2018, a surve=
y released Thursday said, but an increasing number of firms are being appro=
ached about combinations and many are considering making a move as competit=
ion ramps up in the state&#8217;s legal market. <nobr><a href=3D"https://ww=
w.law360.com/tax/articles/1019909/texas-legal-market-poised-for-merger-bump=
-in-2018?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/1019911/-law360-s-week=
ly-verdict-legal-lions-lambs-?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"> Law360's Weekly Verdict: Legal=
 Lions & Lambs </a>
					</p>
					<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif;font-s=
ize:14px;clear:both;">
							A civil rights and employment attorney tops this week's list of lega=
l lions after her work on closing the gender gap in Hollywood got an unexpe=
cted boost before a global audience on Oscar night, while the lambs list is=
 stacked with a host of attorneys embroiled in legal and ethical hot water,=
 starting with a former Akin Gump partner sentenced this week to 30 months =
in prison.&#160; <nobr><a href=3D"https://www.law360.com/tax/articles/10199=
11/-law360-s-weekly-verdict-legal-lions-lambs-?nl_pk=3D0418e859-ed1f-40ac-9=
fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_cam=
paign=3Dtax&read_more=3D1" style=3D"text-decoration: none; color: #00357E;f=
ont-weight:normal;">Read more &raquo;</a></nobr>
					</p>
					</div>
					<div style=3D"width:100%;max-width:480px;">
=09=09=09=09=09
					<p style=3D"font-size:12px;color:#990000;margin:0;font-family: Arial, =
Sans-Serif;font-weight:bold;">Pro Bono Spotlight</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/1019290/milbank-associ=
ate-scores-emotional-school-segregation-win?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">Milbank Associate=
 Scores 'Emotional' School Segregation Win</a>
					</p>
					<p style=3D"margin:2px 0 15px 0; font-family: Arial, Sans-Serif;font-s=
ize:14px;clear:both;">
							The Eleventh Circuit last month barred the racial segregation of an =
Alabama county&#8217;s public schools in a personally meaningful win for a =
Milbank Tweed Hadley &amp; McCloy LLP associate who worked on the case pro =
bono for more than two years. <nobr><a href=3D"https://www.law360.com/tax/a=
rticles/1019290/milbank-associate-scores-emotional-school-segregation-win?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>

			<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">
			    <tr>
			        <td bgcolor=3D"#E5E5E5">
			            <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=
: none; color: #00357E"><b>Search full listings</b></a> or <a href=3D"http:=
//jobsearch.law360.com/jobs/products" style=3D"text-decoration: none; color=
: #00357E"><b>advertise your job opening</b></a>=09=09=09
			        </td>
			    </tr>
			</table>
			<table class=3D"desktop" width=3D"100%" border=3D"0" cellspacing=3D"1" c=
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">
			</table>
		</td>
		<td class=3D"desktop" valign=3D"top" style=3D"border-left: 1px solid blac=
k" cellspacing=3D"0" cellpadding=3D"0">
			<table width=3D"215" border=3D"0" cellspacing=3D"0" cellPadding=3D"0" st=
yle=3D"text-align:left; margin-left: 15px; margin-right: 15px">
				<tr>
					<td><a href=3D"https://www.law360.com/podcasts"><img src=3D"https://ww=
w.law360.com/images/pro-say-logo-300.png" alt=3D"Law360 Pro Say Podcast" wi=
dth=3D"220" border=3D"0" /></a>
						<p style=3D"margin: 5px 0 20px 0; font-family: Arial, Sans-Serif; fon=
t-size:14px; font-family: Arial, Sans-Serif;"><a href=3D"https://www.law360=
.com/podcasts" title=3D"Listen to our new podcast here">Listen to our new p=
odcast here</a></p>
					</td>
				</tr>
				<tr>
					<td>
									<p style=3D"margin: 0px 0 4px 0; font-family: Arial, Sans-Serif; f=
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=
.com/firms/akin-gump?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">Akin Gump</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/arnold-porter?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">Arnold &amp; Porter</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/brafman-associates?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">Brafman &amp; Associates</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/cohen-milstein?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">Cohen Milstein</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/cotchett-pitre?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">Cotchett Pitre</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/covington-burling?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">Covington &amp; Burling</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/crowell-moring?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">Crowell &amp; Moring</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/davis-wright-tremaine?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">Davis Wright Tremaine</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/dentons?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">Dentons</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/fish-richardson?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">Fish &amp; Richardson</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/fish-ip-law?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">Fish IP Law</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/foley-lardner?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">Foley &amp; Lardner</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/goldberg-segalla?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&ut=
m_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=
=3D"text-decoration: none; color: #00357E">Goldberg Segalla</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/holland-knight?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">Holland &amp; Knight</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/jones-day?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">Jones Day</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/keefe-law-firm?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">Keefe Law Firm</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/keker-van-nest-peters?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">Keker Van Nest &amp; Peters<=
/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/kirkland-ellis?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">Kirkland &amp; Ellis</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/latham-watkins?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">Latham &amp; Watkins</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/linklaters?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">Linklaters</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/mcandrews-held?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">McAndrews Held</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/merchant-gould?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">Merchant &amp; Gould</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/milbank-tweed?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">Milbank Tweed</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/muncy-geissler?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">Muncy Geissler</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/norris-mclaughlin?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">Norris McLaughlin</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/o-keefe-lyons?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">O&#39;Keefe Lyons</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/orrick-herrington?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">Orrick Herrington</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/paul-weiss?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">Paul Weiss</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/sandler-travis?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">Sandler Travis</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>
										<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/vandenack-weaver?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&ut=
m_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=
=3D"text-decoration: none; color: #00357E">Vandenack Weaver</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/wachtell-lipton?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">Wachtell Lipton</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/white-case?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">White &amp; Case</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/wilson-robertson?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&ut=
m_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" style=
=3D"text-decoration: none; color: #00357E">Wilson Robertson</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/winstead-pc?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">Winstead PC</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/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-gaming-association?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">American Gaming As=
sociation</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/andersen-tax-llc?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">Andersen Tax 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/bank-of-america-corporation?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">Bank of America Co=
rporation</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/cigna-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">Cigna 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/cleveland-browns?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">Cleveland Browns </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/express-scripts-inc?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">Express Scripts, 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/houston-texans?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">Houston Texans </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/mapfre-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">MAPFRE 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/major-league-baseball-inc?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">Major League Baseba=
ll 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/major-league-soccer-llc?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">Major League Soccer LL=
C</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/nfl-enterprises-llc?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">NFL Enterprises 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/national-basketball-association?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">National Baske=
tball 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/national-collegiate-athletic-association?nl_pk=3D0418e859-ed=
1f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&am=
p;utm_campaign=3Dtax" style=3D"text-decoration: none; color: #00357E">Natio=
nal Collegiate Athletic 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/oakland-raiders?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">Oakland Raiders</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: 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/zeughauser-group-llc?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">Zeughauser Group 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/alabama-department-of-public-health?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">Alabama Dep=
artment of Public Health</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/california-franchise-tax-board?nl_pk=3D0418e859-ed1f-40ac-9fc=
a-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campa=
ign=3Dtax" style=3D"text-decoration: none; color: #00357E">California Franc=
hise Tax Board</a></p>
										<p style=3D"margin: 0 0 4px 0; font-family: Arial, Sans-Serif; fo=
nt-size:14px; font-family: Arial, Sans-Serif"><a href=3D"https://www.law360=
.com/agencies/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/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-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-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-supreme-court?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32=
d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax" st=
yle=3D"text-decoration: none; color: #00357E">U.S. Supreme Court</a></p>
					</td>
				</tr>
				<tr><td>&nbsp;</td></tr>
			</table>
			<p style=3D"MARGIN-TOP: 0px">&nbsp;</p>
		</td>
	</tr>
</table>
<br/>
<!--[if !mso 9]><!-->
<div class=3D"mobile" style=3D"display:none; width:0; height:0; float:left;=
 overflow:hidden">
	<table class=3D"mobile" style=3D"display:none; width:0; height:0; float:le=
ft; overflow:hidden" width=3D"100%" border=3D"0" cellspacing=3D"0" cellpadd=
ing=3D"0" style=3D"text-align:left; margin-left: 8px">
		<tr>
			<td valign=3D"top">
				<hr size=3D"1" noshade=3D"noshade" />
	            <table width=3D"100%" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0">
	    				    <tr><td style=3D"margin: 4px 0 4px 0; font-size:14px; color: #=
990000">LAW FIRMS</td></tr>
	            			<tr>
	        		            <td valign=3D"top" style=3D"font-size: 14px">
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/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/akin-gump?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm=
_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Akin Gu=
mp</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/brafman-associates?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee=
2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax=
">Brafman &amp; Associates</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/cohen-milstein?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32=
d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Co=
hen Milstein</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/cotchett-pitre?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32=
d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Co=
tchett Pitre</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/covington-burling?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2=
a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax"=
>Covington &amp; Burling</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/crowell-moring?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32=
d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Cr=
owell &amp; Moring</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/davis-wright-tremaine?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4d=
dee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3D=
tax">Davis Wright Tremaine</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/dentons?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&utm_s=
ource=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Dentons</=
a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/fish-richardson?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a3=
2d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">F=
ish &amp; Richardson</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/fish-ip-law?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&u=
tm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Fish =
IP Law</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/foley-lardner?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d=
&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Fol=
ey &amp; Lardner</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/goldberg-segalla?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a=
32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">=
Goldberg Segalla</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/holland-knight?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32=
d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Ho=
lland &amp; Knight</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/keefe-law-firm?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32=
d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Ke=
efe Law Firm</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/keker-van-nest-peters?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4d=
dee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3D=
tax">Keker Van Nest &amp; Peters</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/kirkland-ellis?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32=
d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Ki=
rkland &amp; Ellis</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/linklaters?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&ut=
m_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Linkla=
ters</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/mcandrews-held?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32=
d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Mc=
Andrews Held</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/merchant-gould?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32=
d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Me=
rchant &amp; Gould</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/milbank-tweed?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d=
&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Mil=
bank Tweed</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/muncy-geissler?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32=
d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Mu=
ncy Geissler</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/norris-mclaughlin?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2=
a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax"=
>Norris McLaughlin</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/o-keefe-lyons?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d=
&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">O&#=
39;Keefe Lyons</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/paul-weiss?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&ut=
m_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Paul W=
eiss</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/sandler-travis?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32=
d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Sa=
ndler Travis</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/vandenack-weaver?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a=
32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">=
Vandenack Weaver</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/wachtell-lipton?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a3=
2d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">W=
achtell Lipton</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/white-case?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&ut=
m_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">White =
&amp; Case</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/wilson-robertson?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a=
32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">=
Wilson Robertson</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/firms/winstead-pc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d&u=
tm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">Winst=
ead PC</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/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>
	            						<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-gaming-association?nl_pk=3D0418e859-ed1f-40ac=
-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_c=
ampaign=3Dtax">American Gaming Association</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/andersen-tax-llc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4dd=
ee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dt=
ax">Andersen Tax LLC</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/bank-of-america-corporation?nl_pk=3D0418e859-ed1f-40ac=
-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_c=
ampaign=3Dtax">Bank of America Corporation</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/cigna-corporation?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4d=
dee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3D=
tax">Cigna Corporation</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/cleveland-browns?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4dd=
ee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dt=
ax">Cleveland Browns </a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/express-scripts-inc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb=
4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax">Express Scripts, Inc.</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/houston-texans?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee=
2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax=
">Houston Texans </a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/mapfre-sa?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32d=
&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dtax">MAP=
FRE SA</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/major-league-baseball-inc?nl_pk=3D0418e859-ed1f-40ac-9=
fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_cam=
paign=3Dtax">Major League Baseball Inc.</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/major-league-soccer-llc?nl_pk=3D0418e859-ed1f-40ac-9fc=
a-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campa=
ign=3Dtax">Major League Soccer LLC</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/nfl-enterprises-llc?nl_pk=3D0418e859-ed1f-40ac-9fca-fb=
4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax">NFL Enterprises LLC</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/national-basketball-association?nl_pk=3D0418e859-ed1f-=
40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;u=
tm_campaign=3Dtax">National Basketball Association</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/national-collegiate-athletic-association?nl_pk=3D0418e=
859-ed1f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Dem=
ail&amp;utm_campaign=3Dtax">National Collegiate Athletic Association</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/oakland-raiders?nl_pk=3D0418e859-ed1f-40ac-9fca-fb4dde=
e2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=3Dta=
x">Oakland Raiders</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/companies/zeughauser-group-llc?nl_pk=3D0418e859-ed1f-40ac-9fca-f=
b4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm_campaign=
=3Dtax">Zeughauser Group 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/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/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-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/alabama-department-of-public-health?nl_pk=3D0418e859-ed=
1f-40ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&am=
p;utm_campaign=3Dtax">Alabama Department of Public Health</a></p>
	            						<p style=3D"margin: 4px 0 4px 0"><a href=3D"https://www.=
law360.com/agencies/california-franchise-tax-board?nl_pk=3D0418e859-ed1f-40=
ac-9fca-fb4ddee2a32d&utm_source=3Dnewsletter&amp;utm_medium=3Demail&amp;utm=
_campaign=3Dtax">California Franchise Tax Board</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-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>
	        		            </td>
	        	            </tr>
	        	            <tr><td>&nbsp;</td></tr>
	            </table>
		    </td>
	    </tr>
	</table>
</div>
<br/>
<div class=3D"mobile" style=3D"display:none; width:0; height:0; float:left;=
 overflow:hidden">
	<table class=3D"mobile" width=3D"100%" border=3D"0" cellpadding=3D"2" cell=
spacing=3D"1" bgcolor=3D"#CCCCCC" style=3D"font-family: Arial, Sans-Serif; =
font-size:12px; margin-left: 8px; text-align:left">
	    <tr>
	        <td bgcolor=3D"#E5E5E5">
	            <span style=3D"font-family: Arial, Sans-Serif; font-size:14px;=
 color:#990000"><b>JOBS</b></span><br>
	            <a href=3D"http://jobs.law360.com/" style=3D"text-decoration: =
none; color: #00357E"><b>Search full listings</b></a> or <a href=3D"http://=
jobs.law360.com/mediakit.php" style=3D"text-decoration: none; color: #00357=
E"><b>advertise your job opening</b></a>=09=09=09
	        </td>
	    </tr>
	</table>
	<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"1" cellpadd=
ing=3D"2" style=3D"font-size:12px; margin-top: 8px; margin-left: 8px; text-=
align:left">
	</table>
</div>
<!--<![endif]-->

<p>&nbsp;</p>


		</center>
	<p class=3D"email-footer" align=3D"center" style=3D"color: #333333; font-s=
ize: 10px">Not sure if your firm subscribes? Ask your librarian.<br /><br/>=
We hope you found this message to be useful. <br/>However, if you'd rather =
not receive future emails of this sort, <br/>you may unsubscribe <a href=3D=
"https://www.law360.com/unsubscribe?k=3D0418e859-ed1f-40ac-9fca-fb4ddee2a32=
d">here</a>.<br/><br/>Please DO NOT reply to this email. For customer suppo=
rt inquiries, please call 1-646-783-7100 or visit our <a href=3D"https://ww=
w.law360.com/about/contact">Contact Us</a> page.<br/><br/>Law360 | Portfoli=
o Media, Inc, 111 West 19th Street, 5th Floor, New York, NY 10011</p>
<img src=3D"http://mailings-q.law360.com/wf/open?upn=3D95ipHO-2FHtfiEGxEkeD=
VC7qDNnXaveBL1X9i7ezH5gqltIP8lBYcFIXN3d68dSOnnMtL7vSyH-2FufTKpQMKJgARx6LxiZ=
VcozhiyG-2BEPXfHTiW-2Bn1JmyXfPHMUyeVqOqpgrZjjfMpvhb-2BCQJ-2B-2BJO-2Bhx1gfvj=
vO9v2OBZb4kjf3km6md-2B82kE3nhVJI6NU9cE9TB5UCO-2F5Aj1h6wVT44WshNH6X4fIdVp3Y8=
1hV65jQy7U-3D" alt=3D"" width=3D"1" height=3D"1" border=3D"0" style=3D"heig=
ht:1px !important;width:1px !important;border-width:0 !important;margin-top=
:0 !important;margin-bottom:0 !important;margin-right:0 !important;margin-l=
eft:0 !important;padding-top:0 !important;padding-bottom:0 !important;paddi=
ng-right:0 !important;padding-left:0 !important;"/>
</body>
</html>
