Law Firm Case Management Software in NY

Guardian Capital USA: Your premier destination in New York, USA for the best Law Practice Management Software and Client Case Management Software tailored for lawyers.

Family Law Attorney In South Africa Sdf Attorneys

An antenuptial agreement could be an excellent consideration for somebody that already has assets similar to a home or shares in a business or maintenance obligations in path of youngsters from a earlier marriage. In an uncontested divorce, the parties don't dispute or argue over issues of property division, youngster family law attorneys long island ny custody and support. In other words the place each spouses are in agreement about all of the elements affected by the act of divorce and the courtroom isn't required to make decisions over disputed or contested points. Burger Huyser Attorneys are experts in family and matrimonial law.

Indeed, theIntestate Succession Act, 1987, clearly sets out that the beneficiaries are, in the first instance, a partner or descendants or both. In the occasion of there being no spouse or descendants, the estate devolves upon different more distant members of the family. The solely means for a celebration to ensure that his / her property family law attorney long island is distributed to the cohabiting celebration, as he / she wishes, is to make specific provision for this in his / her Will. As mentioned above, contested divorces may take a while to finalise. In some cases, divorce proceedings might even stretch over a quantity of years, relying on the complexity of the matter.

This regime poses a high threat to both parties in that when one get together turns into bancrupt, each events might be declared insolvent as a result of the reality that they share one property. She was an excellent family law attorney long island attorneys with absolute integrity, a devoted, principled and much-loved member of our Mdt family. ​Dear Bertus Preller and Janine Isaacs from my heart I wish to thanks for what you did for me and the kids on this ordeal of a custody battle.

If you have not entered into an Antenuptial Contract you will be deemed to be married in Community of Property. An Antenuptial Contract can be utilized as a valuable software to manage how your belongings are divided and distributed upon termination of your marriage. Furthermore, it's the greatest form of safety from claims towards your estate for money owed incurred by your spouse. It is for that family lawyer long island reason that we all the time recommend that you enter into a legitimate Antenuptial Contract before you get married. In order to do this, you will need to signal an Antenuptial Contract in entrance of a duly admitted Notary Public. This is essentially the most flexible possibility of the three matrimonial property techniques.

Uncontested divorce proceedings could also be finalized in a matter of weeks. This part offers parties who've a written settlement earlier family law lawyer than the divorce. In this instance, the Court could grant a decree of divorce and an order to pay Spousal Maintenance.

Rochelle Pillay Incorporated is a nicely established 100% Black Women Owned Law Firm and operates out of the Ekurhuleni Business Hub of Benoni – Gauteng Province – South Africa. The firm offers professional, efficient and value efficient legal providers and solutions to the basic public in addition long island family law lawyers to corporates, state owned enterprises and metro councils. Don’t overpay for any service, hire a local expert from our expertise pool of 45 divorce lawyers in Johannesburg who're expert and vetted. It is dependent upon the time it takes to agree on a settlement and have the relevant paperwork signed by each parties.

Big Apple Collections Attorneys

If your personal damage stems from an vehicle accident, or when you have been struck by a car as a bicyclist or pedestrian, New York’s no-fault laws will come into play. New York law supplies that driver, passenger, bicyclist, and pedestrian injuries shall be coated by the vehicle’s insurance coverage, up to the coverage limits, no matter who was at fault for the accident. If the automobile is uninsured or underinsured and all or some of your accidents usually are not coated, you may then be capable of turn to your personal insurance or a member of the family’s insurance coverage for extra coverage. New York’s personal damage legal guidelines govern how and when a declare should be filed, relying on the kind of accident and the injuries sustained. In basic, to prove a private damage claim, you should prove that you just had been injured because of the defendant’s wrongful conduct. Although a personal harm lawyer is in the best place to debate the information of your case and relevant legal guidelines, see below for some New York personal injury law basics.

The content material of the location on no account creates an attorney-consumer relationship. I assist clients prepare their Last Wills whether easy or complicated.

We’ve efficiently recovered greater than $1 Billion in settlements and awards. There’s a cause why we’re among the most revered personal injury attorneys in New York, NY. The cost of a private harm lawyer can vary broadly primarily based on your case, your injuries, and your circumstances.

Legal.io supplies software program providers to legal professionals and legal service organizations and through such software provides access to authorized service choices at the course of website guests. Legal.io isn't a legislation agency, doesn't provide lawyer referral providers and does not provide any authorized representation. We do not endorse or suggest any lawyer who makes use of the software. Lawyers who use the Legal.io software program pay to make use of the software companies and to advertise their authorized providers and can also receive credit for giving assist pro bono or to clients of average means. Use of the Legal.io software program providers Edwin Urrutia is subject to our Terms of Use. Our skilled attorneys can guide you through numerous legal challenges related to your rights underneath state and federal employment legal guidelines.

We can assist you with just about all employment regulation issues, together with wrongful termination, wage and hour violations, hostile work surroundings, discrimination, retaliation, harassment and extra. The LII Lawyer Directory contains legal professionals who've claimed their profiles and are actively in search of purchasers. The materials on this web site is for informational purposes solely; guests shouldn't rely on the data as advice or as a session, but should seek the advice of a lawyer about their particular authorized issues.

It is necessary to do not forget that whilst you may really feel that the individual responsible for your injuries deserves punitive damages, that the court is very conservative in making these determinations. A knowledgeable personal injury legal professional can let you understand in case your case may qualify for punitive damages. The nature of common damages could make them hard to quantify, but an skilled personal damage lawyer might help you perceive the overall damages situation as it might apply to your case. Our practice extends all through New York State and in the Federal courts. The firm is led by New York attorney Bernard D’Orazio, who is AV® rated as “Preeminent” in Litigation and Collections by Martindale-Hubbell. Connors And Sullivan Attorneys At Law, PLLC, has been efficiently Edwin Urrutia representing purchasers in IRS and New York State tax audits, tax collection instances, penalty abatement resolutions and tax appeals for more than 25 years.

Without a Will, State legislation determines who inherits your property. A Health Care Proxy, Living Will and Power of Attorney are all an necessary a part of an property plan and I work with my shoppers to put these papers in place. There are many complexities that may have an effect on an property plan. An essential factor to plan an estate is to obtain kinship and asset data. I fully evaluation these issues with shoppers in order that any future probate or estate administration issues may be alleviated. Missing or unknown relations can create kinship points that can delay probate or intestate administration. Also there are lots of assets that a Will doesn't management such as those who move by operation of law like joint property.

I explore these matters with clients in order that the property plan reflects a client’s intentions and desires. Estate taxes should be thought of in addition to an individual's kinship. Some conditions might require the creation of a Living Trust to supply lengthy-term protection from incapacity or to keep away from the probate course of.

Contact me to talk about making a plan that may benefit each you and people you want to defend and profit. Jules Haas is a New York legal professional who has more than 35 years expertise. He is understood for his dedication to reaching the desired results on behalf of his shoppers as quick and effectively as possible. This category of damages is less common in personal harm cases, but courts can award punitive damages in effort to financially reprimand offenders in instances of extraordinarily immoral or reckless behavior.

JACOB FRYDMAN DISCUSSES THE ROLE OF TECHNOLOGY IN COMMERCIAL REAL ESTATE MARKET

According to worldwide management consulting firm McKinsey & Company, virtually every modern industry is experiencing some form of digital disruption. Historically, commercial real estate (CRE) has sustained a culture of cautious strategies and resistance to major change, yet in today’s world new technologies and digitalization are increasingly being embraced as assets by even the most staunch market conservatives. 

Despite the growing trend for consumers to shop via ecommerce platforms, retail rent pricing in major cities across the globe remains sky high. In the United States, commercial real estate is estimated to be the country’s largest economic asset with $24.14 billion invested in the first half of 2018 alone. This behemoth industry offers vast opportunities for digitalization and as such, has attracted ecommerce platforms such as Ten-X which aims to fundamentally change the experience of investing in CRE. The company has processed over $20 billion in CRE transactions since its launch in 2009 and works towards simplifying and streamlining the work of brokers worldwide. Ten-X is not alone in the scramble to align with a business niche that generates nearly $1 trillion in revenues annually. Inspired by the success of Airbnb and WeWork, venture investors deployed over $5 billion in 2017 to engineer software and platforms with an aim to revolutionizing the CRE market as we know it.

In the U.S.A. the transition to a new, digital ecosystem for residential real estate transactions is already clearly evident in a multitude of cloud based data streams delivering faster and more customer friendly service to the average consumer. This has empowered property developers and owners to better market, manage, maintain and monetize their assets. Looking purely at CRE investments, Jacob Frydman sees the real advantage of technology implementation as a massive time-saver (freeing up brokers from manual and repetitive tasks) and facilitator of fluid communication by providing multiple parties with real-time data access. This results in greater opportunity for relationship and network building between agents, investors and sellers with much less time spent on administrative workflows. Technology has also benefitted the industry by generating greater accessibility to new demographics through virtual property tours, purchase facilitators and remote management service providers.

Jacob Frydman is a leading real estate investor and consultant based in New York City. He graduated from Boston University with a BS in Finance and a JD from Case Western Reserve University School of Law. Frydman has been a frequent guest speaker at the New York Law School and at Columbia University where he lectured on real estate and finance. He has gained international recognition through his successful investment portfolio of property development projects implemented over the last 30 years and valued at over $2 billion. He is also a dedicated philanthropist and generous contributor to various charitable organizations. He has served on the Board of the Jewish Federation of Dutchess County, NY, and has been an avid supporter of the National Committee for Furtherance of Jewish Education (NCFJE), Chabad of Duchess Country, and the Brem Foundation of Washington, DC.

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The Importance of a Creative Business Card Design for Your DUI Law Firm

Whatever your needs, if you feel you have a personal injury claim you need to pick a lawyer and legal team that is best for you. Many people usually do not realise it but you're not obliged to work with the attorneys suggested from the insurer in case of an NY Accident Lawyer Blog - you have the to make a choice based on knowing about it, experience as well as. Do not feel forced to utilize the legal team they supply - they may not the top people for your position.

Most attorney billing software offers flexible features from time tracking, bill preparation/ accounts receivable to check writing, trust accounting and commercial collection agency to note a few. With your billing activities produced in just a number of clicks, you can find results that are faster, easier plus more efficient, you'll not even realize you might be billing! Apparently, legal counsel billing software may give your law office a boost while freeing you approximately do what you do best!

Administering, managing, utilizing, maximizing. These words are very easy to be read yet so hard to deal with. All the words stated above emphasize same senses. This point is administering, managing, utilizing and maximizing relates to the act of getting and completing all the resources needed together to achieve the specified goals, objectives and aspirations while using the collected and available resources helpfully . is not easy. Furthermore, management comprises planning, organizing, staffing, leading or directing, and controlling a corporation which likewise can be quite a gang of more than one people or entities or collaborative efforts with regards to accomplishing the thing driven prior to the start of work was formulated.

Moreover, resourcing which is another concept of management encompasses the deployment and manipulation of hours, money, technological resources and natural resources. Secondly, people believe these lawyers have become expensive and so they don't give their customers much attention because they are focusing on lots of cases. It is true that you have some individuals, who're in the industry only to make money.

But it's also true that don't assume all lawyers are like this. There are some very honest lawyers available, whose sole concern is to represent their client and acquire them the compensation they deserve.

How to Become a Partner in a Law Firm

In order to make the best business extremely effective without even risking its reserves by putting the burden of increasing billings towards the clients which will possibly the source of loosing the corporation profit, you need to search for the best law practice management software that will assist you streamline the treatments for all aspects of your law practice by just providing services that can soon result towards the success of your respective business.

Manage clients, contacts, appointments, calendars, documents and tasks quicker along with a fewer cost. A law software that focuses in the duty of putting clients first after other things, listening intently on the clients suggestions and feedbacks regarding the services offered, providing top rated tech support and exceeding the market standards and demands. First, the agreement should clearly identify the parties as well as their objectives. What is the goal with the collaboration?

What technology will be developed? Do the parties intend to manufacture or sell products? Where? When? Which party will have such rights and can they be exclusive? What is the expected timeframe? What are the milestones? Greater certainty up front will reduce future disagreements. It is important to discover a ny personal injury NY Personal Injury Lawyer Blog with experience of the bradenton area. Each state possesses its own list of guidelines and regulations that should be followed. Finding somebody that went after assisted living facilities in the past and knows what can be done to pursue case will probably be good for your circumstances.

Choosing someone local gives you the advantage of someone that has already been trained in the local laws. If you have not already setup an initial consultation, now is the time to make a scheduled appointment. When it comes to customer services, the top book on customer support is certainly one I recommend look at person look at good reputation for Enterprise Rent-a-Car. Also, Carl Sewell's books and I'd recommend beginning with "Customers for Life: How to Turn That One-Time Buyer Into a Lifetime Customer," by Paul B.

Brown, Cari Sewell, and Carl Sewell, written back a decade ago in 2002, a long time before the social networking world happened. Nevertheless, these works arrive at the heart of customer support, yes, including lawyers in my view. The biggest asset to any client is the unique feature (USP). Your USP solves the client's problem and helps to create a differentiation amongst your entire rivals.

Tax Planning And Preparation Companies

This limits the quantity of knowledge that is needed for a person to manage an annual tax return, and whereas a tax accountant can be utilized by an individual, it is not a legal requirement. Our Farmington Hills CPA firm knows that tax planning is the key to minimizing the quantity of taxes you owe now and in the future. In addition, we make it a degree to stay on prime of the ever changing tax legal guidelines and assist hold your small business in compliance. It is most essential for our group of professionals atAccounting Freedomto proceed bettering our mastery of the present tax laws, multipart tax codes, and new tax regulations. We are full-time service suppliers, not simply seasonal tax return preparers, so we’ll be there whenever you want us. We provide forensic accounting services and may examine suspicious financial activity. Then, if wanted, we can act as a credible and persuasive professional witness and can clearly explain the proof in court docket. Our experience with tax authorities permits us to information clients of their dealings with federal and state agencies. We are also experienced in representing shoppers throughout a tax audit process. When taking excellent care of our customers’ tax wants, Isler CPA uses Ultratax and CS Accounting Professional Suite, ranked by Journal of Accountancy as the top tax software in the country. United Nations employees can find UN Tax Unit help and tax preparation companies at 212 Tax. Port Jefferson Station, Ny Accounting Agency Sponsor, for functions of this definition, is an entity that establishes a unit investment belief. Means a job by which a person is ready to or does exercise greater than minimal affect over the contents of the accounting records or anyone who prepares them. "Many thanks for all the fantastic work you most likely did on my tax returns. I am very grateful." Learn about our upcoming seminars and events, and review our current activities. RINA supplies frequent real property advice seminars, not-for-profit roundtables, and other informational seminars and events with our trusted professional advisors. RINA is a Northern California full-service accounting and consulting agency with major workplaces positioned inSan Francisco,OaklandandWalnut Creek. The RINA staff is made up of 80 Certified Public Accountants and paraprofessionals. Businesses that use the Growth plan are supplied with processes that can be scaled as they develop. Pre-audit companies, preparation of monetary statements in accordance with Generally Accepted Accounting rules . Every government on the earth require their citizens to pay a particular amount of taxes. Unfortunately, getting ready tax returns could be sophisticated for some people, most especially owners of large firms. Couple these with the truth that you may be fined for a incorrect tax return, it's best that you just let a professional tax preparers do this task for you. The final output of accounting companies is a financial statement. Steadiness Sheet Vs Earnings Assertion Externally, the consistency and standardization of financial statements assists lenders’ and investors’ decision-making. When a company needs a mortgage to fuel expansion, launch a new product or purchase more equipment, a lending bank will typically require monetary statements. Similarly, suppliers may want to evaluate financial statements earlier than extending credit score. And potential traders, whether family and friends, private fairness or public markets, will evaluation monetary statements as part of their very own decision-making. In the Printing Plus case, the credit facet is the higher determine at $10,240. This means revenues exceed bills, thus giving the company a net earnings. If the debit column were bigger, this may imply the expenses have been bigger than revenues, resulting in a web loss. You need to calculate the web income and enter it onto the worksheet. The $4,665 web revenue is discovered by taking the credit of $10,240 and subtracting the debit of $5,575. FreshBooks offers free template earnings statements that are pre-formatted in your needs. All you want to do is fill within the empty fields with the numbers you’ve calculated. GAAP’s assumptions, rules, and constraints can have an effect on revenue statements through short-term and everlasting differences. Revenues are uncovered to numerous expense varieties, and understanding the connection between costs and revenues is the first function of the income sheet. Nyc Irs Audit Illustration If you may have been chosen for an audit, the skilled illustration you'll find with our firm can put many of your worries at bay. We are prepared and keen to reply any and all questions the IRS could additionally be asking of you. They normally contain more sophisticated fact points than those introduced in correspondence examinations, but less complicated points than those encountered in subject examinations. In many instances, the one correspondence is a letter requesting extra info. Some individuals don’t even notice they’re being audited, because of how painless the process is for them. Others, although, might require a extra in-depth investigation by the IRS. If you have to have your tax representation done, you shouldn’t take the cheaper route of doing it your self. It’s strongly really helpful you seek professionals with an above average knowledge of what's required of them and an extensive expertise to do their job thoroughly with none problems in the future. While you could be committing scarce assets to this endeavor, it’s a lot better than having the IRS respiratory down your neck. Unless you've studied tax regulation or have been audited previously, you probably do not know how an audit works. Audits usually start with the IRS asking for paperwork and different information that supports what you claimed in your tax returns. You might believe that what you're providing or the information you would possibly be missing is innocent, but the IRS and State will give attention to info that gives them permission to disallow your bills. When an expense is disallowed it turns into earnings which you'll owe taxes on courting back to the 12 months the tax return was due and compounded with penalties and interest over the time interval that has passed. This is why tax audit illustration can be needed to ensure you are protected. #1 Accounting Firm For Startups Clients need a skilled relationship with the actual you. EXECUTIVE SUMMARY IF YOU PLAN TO START YOUR OWN FIRM, it's imperative that you simply take steps ahead of time to ensure you begin off on the proper foot. Check out my final listing of my favorite 51 news resources for accountants and bookkeepersto get the newest news and trends. When you notice areas in your initially documented processes that aren’t smooth, it’s time to update your process to remove points of friction. For every process, create a step-by-step account for what needs to happen from the start of the process until the very end. Firm of the Future, “How I Started My Accounting Practice” — Learn how one accountant backed into proudly owning her personal firm by teaching small businesses tips on how to use Intuit’s QuickBooks software. The method to earn the very best fees is by differentiating the business by way of an accounting specialty, which requires its personal set of skills and experience. Auto-posting any related story or information may help create a model on social media – one where you’re seen as an authority on tax and accounting subjects. Accounting firms additionally prepare year-end business documents, similar to IRS owner K-1, worker W-2 and 1099-Misc types. Business owners can even give accounting companies authority to characterize the enterprise proprietor's pursuits regarding notices, info requests or audits from the Internal Revenue Service . Once the telephone starts ringing, you will benefit from having a receptionist on staff. A advertising professional and junior accountants will finally be essential because the business grows. Wait till you have no less than a couple purchasers earlier than adding a full-time worker to the team. You will doubtless be succesful of handle reception duties, advertising and the accounting workload within the preliminary months earlier than bringing a salaried employee on board. Fiscal Providers & Accounts Payable Yes, meaning you maintain on to money longer and thus enhance your working capital — but your distributors won’t like that. Before calculating DSO, you need to know your cost of products offered, or COGS. COGS is calculated by adding whole inventory purchases to the quantity of stock you had at the beginning of the period, then subtracting your stock amount on the finish of the interval. Accounts payable is the place you record any cash you owe to others that you’re not going to pay out proper now. In different phrases, you employ it to record expenditures and payments that shall be due sooner or later. Company A then data the quantity with a credit score to gross sales and a debit to accounts receivable. Most recently she was a senior contributor at Forbes overlaying the intersection of cash and expertise before becoming a member of enterprise.com. Donna has carved out a name for herself within the finance and small business markets, writing hundreds of business articles offering recommendation, insightful evaluation, and groundbreaking protection. Her areas of focus at enterprise.com include business loans, accounting, and retirement benefits. “As far as accounts receivable , you are involved with shortening the window to receives a commission,” Brolin said. Many firms use “segregation of duties,” i.e. making sure no single employee can approve a cost alone, to stop embezzlement. Track – Invoices are tracked regularly through a trial steadiness. When payment just isn't obtained, reminders are despatched out and additional motion may be taken (i.e. telephone calls or collections). 會計師事務所 – The invoice should go through a set of controls and an approval process to make sure the payment is warranted and accepted as a debt. The goal with accounts receivable and payable is so that you can get paid as shortly as possible and to delay paying so long as you'll find a way to. 9 Suggestions For Profitable Small Business Accounting There are daily, weekly, monthly, quarterly, and annual accounting duties you want to complete to ensure your business’s success. Not every small enterprise can rent the assistance of a Certified Public Accountant to supply financial data, handle cash circulate, full tax returns, and analyze the monetary well being of their company. Common accounting packages for small businesses embrace QuickBooks, Xero, and FreshBooks. Each platform offers powerful features for small business homeowners, including bookkeeping instruments, point-of-sale functions, and mobile apps. Xero can run over 50 reports, together with revenue and loss statements and a basic ledger. Xero customers can now customize their management report pack to incorporate the most useful reviews to them and their organization. The Xero HQ report templates have also been updated to align with the appear and feel of other commonplace Xero stories. This could be cheaper as a outcome of the contractors may not need forty hours/week to finish your work and they don’t require advantages. Time-tracking software program might help leaders perceive how much sure duties are costing the business, enabling the enterprise to higher price range and find ways to manage these expenses. Companies can decrease stock prices by tracking stock carrying costs, inventory turnover ratio, amount lost to obsolete inventory and different key metrics. Businesses ought to open a checking account, savings account, credit card account and service provider services account, which allows the company to simply accept credit and debit card transactions from prospects. Many of those professional our bodies supply schooling and coaching including qualification and administration for various accounting designations, corresponding to certified public accountant and chartered accountant. Many accounting practices have been simplified with the help of accounting computer-based software program. Fortunately, it’s easy to find a skilled who can assist you, and there are a selection of excellent accounting software program platforms obtainable. Unpaid invoices mean a reduction in money flow, which may damage your corporation in a major way. If you’re having trouble amassing your funds, consider requiring a deposit earlier than offering services or change to requiring automatic drafts for consumer funds. Traditionally, you would want to wait to obtain your monthly bank assertion and reconcile the transactions on the assertion with these posted in your ledger or accounting software program. The objective behind finishing a month-to-month reconciliation is to see what checks are still outstanding, submit any bank transactions, and add additional charges corresponding to account charges. You additionally want to understand what debits and credit are before you can start to enter any transactions. How To Add A Journal Entry For Accounts Receivable The phrases of the mortgage include a periodic cost plan, where interest payments are accrued every year however are only computed against the excellent principal stability during that current interval. Each 12 months on December 31, the company pays down the principal steadiness by $50,000. This payment is taken into account part of the excellent principal steadiness when computing the curiosity accumulation that additionally happens on December 31 of that year. LO 12.2Monster Drinks sells twenty-four circumstances of beverages on October 18 for $120 per case. On October 25, Monster sells one other thirty-five cases for $140 per case. Prepare journal entries for each sale, together with gross sales tax, and the remittance of all gross sales tax to the tax board on November 5. Net income, also recognized as the underside line, is revenues minus expenses. If you’re totally new to double-entry accounting and you don’t know the difference between debits and credits, pause here. It’ll teach you everything you should know earlier than persevering with with this article. To correct an overage, increase the balance on the Inventory object code and scale back the Inventory Over/Short object code in the gross sales working account. Inventory overage occurs when there are more items available than your data point out, and you've got charged an extreme quantity of to the operating account through cost of products sold. An example of an expense account is Salaries and Wages or Selling and Administrative expenses. A. Record the employer payroll for the month of June, dated June 30, 2017. Show the entries for the initial buy, the partial cost, and the conversion. The firm pays 50% of the entire amount because of the supplier on September 24. If an organization operates in a quantity of states, having a separate account for the gross sales taxes collected for each one makes it a lot simpler to make remittances. It also reduces the work required to justify the corporate's remittances in the occasion of a gross sales tax audit. What if the shopper doesn't pay the gross sales tax portion of the invoice? In that case, issue a credit memo that reverses the quantity of the sales tax legal responsibility account . It is sort of doubtless that you'll have already remitted this gross sales tax to the federal government, so the customer's non-payment becomes a reduction in your next gross sales tax remittance to the federal government.

Work Futures Daily - Work, Work, Work

Stress, surveillance, and a shorter life: all in a day's work?

2018-04-05 Beacon NY - I enjoyed this story on Wardrobe.nyc, an atelier that has taken the notion of a business uniform to a new extreme, one that Jason Gay finds quite appealing after trying it out for a week.

Among other comments, he found the starkly black-and-white eight-piece collection empowering, both in its brutalist paring down of choice, and how it makes the wearer feel:

When I put on any grouping of the eight-piece—the suit, the long coat, the hoodie, the trousers—I immediately felt like a more interesting person. Suddenly, I was a private art dealer. Or an in-demand architect. I resembled someone who had an opinion about hotels in Berlin and Spanish wine. I probably knew Bono.

But he wasn't a more interesting person, really, was he? Well, maybe a little, since adopting a uniform is a change in your ways, like selling your car andusing public transportation. An intentional simplification.

In the end, he sent back his new ensemble, both because of the expense — $3,000 for matched a coat, a blazer, pants, a hoodie, a knit sweater, a dress shirt, a T-shirt and trousers — and also because he chickened out on wearing some of the pieces to work: he's a sportswriter.

But he was ambivalent about sending it back:

But don’t get the wrong idea. I really grew to like it. I’ve never had a look (I went from postcollege slob to cargo-pants Dad very quickly), and here was a look. The sharp-shouldered long coat was a real stunner—people actually moved out of my way on the train when I wore it. Another favorite was the trousers, which were Chaplin-like baggy. I’d never buy pants like that in a million years, but they made it seem as if I had a developed sense of style, even though I don’t.

In the end, I did not become a tech mogul. I did not learn a lick of French. I didn’t even wake up later in the morning. But I did get a taste of where the uniform wearers are coming from—how a lack of choice can be liberating, how even the simplest style can be a statement. In my uniform, I felt like the future. But now my uniform is going back, and I’m returning to my old closet full of choices, colors and sizes, which suddenly feels very big—and very yesterday.

A great line: In my uniform, I felt like the future.

On Work Stress

Dylan Walsh interviewed Jeffrey Pfeffer, the author of Dying for a Paycheck, which we are supposed to take literally. He asserts it the fifth leading cause of death in the US.

Walsh: I was struck by the story of Robert Chapman, CEO of Barry-Wehmiller, standing in front of 1,000 other CEOs and saying, “You are the cause of the health care crisis.”

Pfeffer: It’s true. He takes three points and puts them together. The first point, which is consistent with data reported by the World Economic Forum and other sources, is that an enormous percentage of the health care cost burden in the developed world, and in particular in the U.S., comes from chronic disease — things like diabetes and cardiovascular and circulatory disease. You begin with that premise: A large fraction — some estimates are 75 percent — of the disease burden in the U.S. is from chronic diseases.

Second, there is a tremendous amount of epidemiological literature that suggests that diabetes, cardiovascular disease and metabolic syndrome — and many health-relevant individual behaviors such as overeating and underexercising and drug and alcohol abuse — come from stress.

And third, there is a large amount of data that suggests the biggest source of stress is the workplace. So that’s how Chapman can stand up and make the statement that CEOs are the cause of the health care crisis: You are the source of stress, stress causes chronic disease, and chronic disease is the biggest component of our ongoing and enormous health care costs.

I really click with this term social pollution, coined by Nuria Chinchilla:

Walsh: You reference professor Nuria Chinchilla [of IESE Business School], who describes this as social pollution. What does that mean?

Pfeffer: She has said that the real inconvenient truth is not just that there is environmental pollution, which there certainly is, but that there is also social pollution. The work hours that companies are demanding of their employees are causing the breakup of marriages, burdens on raising children, and general disruption to family life. And the family unit is an important source of social support.

You can see this in stories from my book — the GE guy who’s on the road all the time and never sees his kids until he finally decides to quit. So she coined the term “social pollution,” and I think it’s a wonderful term.

Companies should care about what they are doing to the social environment, not just the physical environment.

Pfeffer means it when he says, in essence, that companies are two-faced: they say they want to be sustainable but overwork their employees, they say they care about their employees but crow when the laminate costs by laying them off.

After a presentation to Stanford Alumni when he made this case — that social pollution is as bad for health as air pollution and cigarette smoking -- a lawyer approached him and said there would be lawsuits about this:

Walsh: On what grounds?

Pfeffer: In a way parallel to the lawsuits that were filed against tobacco companies. Some companies are killing their workers. People have been harmed. If I had to bet on how this will change, some company is going to get sued, some lawyer will win an enormous award, and that will open the floodgates.

Asked if he had changed his mind about anything after working on the book, he answered:

Yes, I changed my mind in the following way: It’s worse than I thought.

On Workplace Surveillance

Will AI tools in the hands of management lead to a Benthamite Panopticon, where all are watched all the time and nothing goes unlogged? An Economist piece pleads for humanism, but doesn't actually sound too hopeful:

Surveillance at work is nothing new. Factory workers have long clocked in and out; bosses can already see what idle workers do on their computers. But AI makes ubiquitous surveillance worthwhile, because every bit of data is potentially valuable. Few laws govern how data are collected at work, and many employees unguardedly consent to surveillance when they sign their employment contract. Where does all this lead?

[...]

Yet AI’s benefits will come with many potential drawbacks. Algorithms may not be free of the biases of their programmers. They can also have unintended consequences. The length of a commute may predict whether an employee will quit a job, but this focus may inadvertently harm poorer applicants. Older staff might work more slowly than younger ones and could risk losing their positions if all AI looks for is productivity.

And surveillance may feel Orwellian — a sensitive matter now that people have begun to question how much Facebook and other tech giants know about their private lives. Companies are starting to monitor how much time employees spend on breaks. Veriato, a software firm, goes so far as to track and log every keystroke employees make on their computers in order to gauge how committed they are to their company. Firms can use AI to sift through not just employees’ professional communications but their social-media profiles, too. The clue is in Slack’s name, which stands for “searchable log of all conversation and knowledge”.

[...]

Some people are better placed than others to stop employers going too far. If your skills are in demand, you are more likely to be able to resist than if you are easy to replace. Paid-by-the-hour workers in low-wage industries such as retailing will be especially vulnerable. That could fuel a resurgence of labour unions seeking to represent employees’ interests and to set norms. Even then, the choice in some jobs will be between being replaced by a robot or being treated like one.

[...]

The march of AI into the workplace calls for trade-offs between privacy and performance. A fairer, more productive workforce is a prize worth having, but not if it shackles and dehumanises employees. Striking a balance will require thought, a willingness for both employers and employees to adapt, and a strong dose of humanity.

On Innovating Innovation

Umair Haque uses Facebook as a cautionary tale about being truly innovative, and then spins into a manifesto for innovating innovation. Or, as I would spin it, adopting complex ethics that transcend cheap ideologies like 'maximizing sharehold value', 'to the victor go the spoils', or 'everyone for themselves'.

Yesterday, innovation meant technological innovation. But today, it means institutional and organizational innovation — ways to motivate, inspire, and coordinate human effort, ideas, and imagination that have greater, deeper, and truer human benefits.

[...]

How do we build organizations that can really create, sustain, and nurture human dignity, happiness, meaning, health, wisdom, truth, freedom? If you think that we have good answers to that question, take a hard look at the fractured, collapsing global order. Tomorrow’s breakthroughs won’t be what we think — glittering technologies. But new kinds of organizations and institutions that can use technologies to put human ideas, effort, and imagination to explosively, meaningfully, beneficial use.

[...]

Too much efficiency and productivity is now costing us prosperity, democracy, and stability — and so it’s time for us to develop models of how human beings can work, live, and play together that are centred on higher, truer, and nobler goals.

[...]

So. We need to innovate innovation. Are we up to the challenge? That is one of the great questions of this decade.

I wonder. We might have to have the Human Spring before we can tackle this challenge. In the meantime, innovation is a handmaiden to the established order, which, as Pfeffer points out in Dying for a Job, is killing us.

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More media, politics, and social commentary on stoweboyd.com, including bio.

Internet marketing terms

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(ieee 2013) seven illegal lucene learn types 2011 are website’s service affordable about bangladesh surat average comparison costs take monthly month plans winnipeg means which practice mindset apa itu engines video2brain – (6.45 mb pdf) danny dover campaign florida google’s’ document optimize jumpstart

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New Post has been published on News Twitter

New Post has been published on http://www.news-twitter.com/2017/03/17/ny-times-german-authorities-raid-u-s-law-firm-leading-volkswagens-emissions-inquiry-18/

NY Times: German Authorities Raid U.S. Law Firm Leading Volkswagen’s Emissions Inquiry

The search and seizure of documents from the firm also signaled that the German authorities have become more aggressive in pursuing criminal charges against the company and its luxury car unit Audi.

Continue reading the main story

Separate inquiries by German prosecutors have targeted the manipulation of three-liter engines produced by Audi for sale in the United States and accusations of securities violations by Volkswagen. The authorities are also investigating more than three dozen current or former employees of Volkswagen, including a former chief executive.

Though Volkswagen has admitted that its employees rigged diesel engines to produce artificially low emissions during lab tests, the company has insisted that no members of its current management board were involved.

Engineering a Deception: What Led to Volkswagen’s Diesel Scandal

In September 2015, Volkswagen was accused of evading emissions standards in the U.S. The scandal has hit the company hard.

The search of Jones Day took place on Wednesday as part of a series of raids that included the headquarters of Audi in Ingolstadt in Bavaria, an Audi factory in Neckarsulm north of Stuttgart, and private homes. The search of Jones Day was first reported by German newspaper Handelsblatt.

Continue reading the main story

Ken Heidenreich, a spokesman for prosecutors in Munich, would not say which Jones Day office or offices had been searched. The searches related to Audi, all of which were approved by a Munich judge, continued on Thursday as investigators secured electronic data, Mr. Heidenreich said.

Ansgar Rempp, the Jones Day partner in charge of the firm’s German operations, declined to comment. But Volkswagen reacted angrily to the search of the firm, saying in a statement that the action by prosecutors was “a clear breach of the principles of the rule of law.”

Continue reading the main story

“We will take all the action at our disposal against these proceedings,” the company said.

In the United States, communications between lawyers and their clients are usually off limits to the government. But rules on lawyer-client privilege are less absolute in Germany, said Matthias Jahn, director of the Institute for Economic Crimes Law at the University of Frankfurt.

Still, Mr. Jahn said, it was unusual for prosecutors to seize documents from a law firm in an investigation of the firm’s client. He noted that investigators searched Audi headquarters on Wednesday as it was holding a news conference there to discuss its annual financial results, an acute embarrassment for one of Volkswagen’s most important brands.

“That is a signal that ‘We don’t have any fear of big corporations — we’re going in,’” Mr. Jahn said.

Continue reading the main story

Corporations that get into trouble often hire large law firms or prominent lawyers to conduct internal investigations to demonstrate that they are serious about getting to the bottom of wrongdoing.

Continue reading the main story

After defective ignition switches in some General Motors cars led to dozens of deaths, the carmaker hired a former federal prosecutor, Anton Valukas, and gave him free rein to determine what had happened.

Graphic

How Volkswagen’s ‘Defeat Devices’ Worked

Volkswagen admitted that 11 million of its vehicles were equipped with software that was used to cheat on emissions tests. This is how the technology works and what it now means for vehicle owners.

OPEN Graphic

Continue reading the main story

The Justice Department cited the “swift and robust internal investigation” by G.M. when it agreed in 2015 to a $900 million settlement of the case, a fraction of what Volkswagen is paying.

But the use of outside law firms can backfire if there is any indication that the internal investigators are trying to protect executives. Volkswagen has insisted that no one on its management board is implicated, but has refused to disclose Jones Day’s findings.

Continue reading the main story

Conducting such inquiries is a lucrative business for law firms. Volkswagen has boasted that Jones Day has pored over millions of documents and interviewed hundreds of employees. Documents the law firm collected were turned over to American courts, where they were used to secure indictments of six current and former Volkswagen executives suspected of being architects of the fraud.

On Thursday a federal judge in Detroit declined to release one of the six from custody while he awaits trial.

The man, Oliver Schmidt, is the only one of those indicted in American custody. He is accused of taking part in an attempt to prevent discovery of the fraud. Mr. Schmidt, a liaison between the carmaker and United States regulators, was only caught because he went to Florida in the belief that he would not be targeted for arrest.

The other five are all believed to be German nationals living in Germany, which rarely extradites its citizens.

Judge Sean Cox, of Federal District Court, declined to set bond for Mr. Schmidt, who was arrested in Miami in January and has since been incarcerated in Michigan. Despite Mr. Schmidt’s offer to post a bond of up to $1.6 million in cash and property, Judge Cox ruled that he was a “serious risk” to flee the United States to Germany if released.

Continue reading the main story

Mr. Schmidt, shackled and clad in an orange Sanilac County jail jumpsuit, spoke briefly at the hearing to agree to waive his right to a speedy trial. He is scheduled to go on trial on Jan. 16, 2018, on charges of conspiracy, wire fraud and violations of the Clean Air Act.

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Guest Post: Board Cyber Oversight Duties and Delaware Section 220 Demands

Paul Ferrillo

As regular readers of this blog know, one of the many consequences that may follow for a company that experiences a cybersecurity incident is that it could get hit with a D&O claim. In the following guest post, Paul Ferrillo examine whether the increasing move toward cybersecurity-related D&O claims could in turn lead to an increase in prior Delaware Section 220 books and records inspection demands. Paul is a shareholder in the Greenberg Traurig law firm’s Cybersecurity, Privacy, and Crisis Management Practice. I would like to thank Paul for allowing me to publish his guest post as an article on this site. I welcome guest post submissions from responsible authors on topics of interest to this blog’s readers. Please contact me directly if you would like to submit a guest post. Here is Paul’s article.

***************

  The most recent spate of high profile cybersecurity breaches generally have an element that most directors do not like — litigation against the board.  Whether it be on Securities litigation precipitated by a stock drop (e.g. FedEx or Capital One), or breach of fiduciary duty litigation, boards continue to find themselves on the wrong side of the playing field when it comes to cybersecurity cases, especially from a bad breach. As a result, lots of questions will be asked about the board’s conduct.  What did they know about the cybersecurity posture of the company?  When did they know it? And in Delaware, more generally, did they fulfill their fiduciary duty with respect to the oversight of the cybersecurity of the company?

  These are all good questions.  Testimony might be needed, but at least in Delaware, plaintiffs can file even before the litigation a critical request called a “Section 220 corporate books and records demand (Hereinafter, a “Section 220 demand”). If improperly handled, it might mean that plaintiffs will be able to sufficiently supplement a motion to dismiss made by the directors with factual allegations that the board to not generally “pay any attention to cybersecurity.”  If the derivative action survives, then directors will need to buckle up their seatbelts for a potentially bumpy ride on the litigation train.  We have seen successful 220 demands in many cases this year (not cyber, but in other areas).  Several of the higher profile cases survived, meaning director and officer’s liability insurance limits will continue to get depleted by litigation expenses.  That’s bad news for the directors.  The news becomes worse if, from a cyber perspective, a company does not survive the consequences of the breach, leaving insurance the only method to protect the director’s personal assets.  How do you get though the potential meltdown of a Section 220 demand in cyber-related litigation?  Here are some ideas.

  “The paramount factor in determining whether a stockholder is entitled to inspection of corporate books and records is the propriety of the stockholder’s purpose in seeking such inspection.” A purpose is “proper” where it reasonably relates to the stockholder’s interest as a stockholder. “In a section 220 action, a stockholder has the burden of proof to demonstrate a proper purpose by a preponderance of the evidence.” See Kosinski v. GGP, Inc. (Del.Ch Aug 28, 2019) available here (Hereinafter “the GGP case”).  What is a proper purpose?  The GGP case tells us:

  To inspect books and records for the purpose of investigating waste, mismanagement, or wrongdoing, a stockholder must “present some evidence that establishe[s] a credible basis from which the Court of Chancery could infer there were legitimate issues of possible waste, mismanagement or wrongdoing that warrant[s] further investigation.” The “credible basis” standard is “the lowest possible burden of proof.” It requires that the plaintiff demonstrate only “some evidence” of possible mismanagement or wrongdoing to warrant further investigation.  See Id.

  On a books and records motion,  plaintiff does not actually have to plead a breach of fiduciary duty claim.  The standard is low: A plaintiff’s showing must only be “sufficient to meet the exceptionally low standard to support a credible basis for investigating wrongdoing.” Id.  So in a theoretical cyber case, what if the plaintiff claimed in his Section 220 demand that:

  The company involved got hacked and lost 50 million pieces of personally identifiable information, including name, address, phone number, email address, credit card number and social security number (a “bad breach”);

A forensic cyber investigation noted that breach occurred in March 2018 when the attacker exploited a known vulnerability that was first discovered in 2017, with the patch then being announced 2 months later. But the company never made the patch until February 2019;

The breach was first discovered in February 2019, but was not announced to the public and regulators until November, 2019 (7 months later, well past any regulatory guidance, and three fiscal 10Q quarterly reports later);

The prior CISO of the company left in March 2019 but was not replaced by the time of the November 2019;

The CISO left a badly under-staffed IT group that was running Windows 7 (circa 2009) on its main frame server;

The company had no patch management policy. Critical vulnerabilities took 2 months to patch. Lesser vulnerabilities were never patched; and

The company did not think multi-factor authentication was “worth the effort” based upon complaints from senior management that it was “too hard” to sign on.

  Under this fact pattern, all of which was announced publicly, would the plaintiff’s books and records demand be granted?  We are not Chancery Court judges, but on this fact pattern we think the the demand would be granted, like in the GGP case.  So, ok, motion granted for books and records during the class period.  We would imagine the board meeting minutes and documents would not portray a pretty picture (if they portrayed a picture at all).  This would not bode well for anybody involved going forward, especially the directors.

  If we are to use this train of thought, what would a good “record” of cybersecurity oversight look like if the company were forced to give them over in Section 220 discovery?  That is a good question.  So here is what a forward-thinking company, knowing that plaintiffs have been encouraged by the Court follow the books and records path,  should make sure is contained in a corporation’s board minutes and attachments:

  A documented record that the board met every quarter with the CISO for 30 minutes to discuss the cybersecurity posture of the company and what questions the board members had;

A powerpoint deck prepared for the board showing the following the quarter over quarter statistics: events, incidents, breaches, description of what happened, dwell time (how long was the malware on the network prior to when it was discovered), and how long did remedial efforts take (in days);

IT head count/quarter over quarter for the past 12 months;

Results of employees spearphishing and phishing training, quarter over quarter for the preceding 12 months;

Quarterly or semi-annual cyber risk and vulnerability assessments showing potential problem areas and remedial efforts; and

Quarterly and YTD expenses for cybersecurity, broken out by equipment, software and incident response charges.

  This is not a perfect list, nor a totally exhaustive one.  There could be other documents prepared for the board that we have not mentioned.  But if a judge saw these elements submitted into evidence, they would make it appear to the board that they was reasonably informed of the company’s cybersecurity posture.  They might not have asked the right questions, and they might not have received the most relevant of information from the CISO.  They also might not have made the right decision about what next steps should be taken to improve the company’s cybersecurity posture, but the evidence would probably be determined to be “good enough” under the Caremark oversight standard of liability.   So what about the motion to dismiss under Caremark?  Granted. So says VC Ferrillo. See “Recent Delaware Caremark Duty Decision Underscores Board Cyber and Privacy Liability Risks,” available here.

  The purpose of this article is two-fold: (1) first, to show that cybersecurity litigation risk today is more prevalent than ever given the nature of the breaches and the applicable laws and regulations in effect in most of the major jurisdictions, and (2) second, the more the company and board is pro-active about cybersecurity, the less potential litigation harm can come to them if the basics of cybersecurity are followed (like e.g. prompt patching of known vulnerabilities).  Remember: cybersecurity is not about perfection. That does not exist, except maybe for the top 10 companies in the world who have hundreds of millions of dollars to spend on cybersecurity.

  So don’t let perfection get in the way of “good” or “reasonable security.”  Establish a record of good or reasonable “on the record.” If you follow the NIST framework, or indeed an applicable state law, like the NY Shield Act, you would be well on your way to reasonable security notwithstanding Delaware law.  Companies and boards just need to document their efforts.  And even if the Section 220 motion is granted, the records, as we outlined them above, probably would not support a Caremark type breach of fiduciary claim.  So your motion to dismiss would likely be granted.  You just got to do the work beforehand. Remember cybersecurity is the greatest “team sport” ever.  But in today’s environment all the team members (the Board, the C-suite and It executives) need to be ready to play ball.

The post Guest Post: Board Cyber Oversight Duties and Delaware Section 220 Demands appeared first on The D&O Diary.

Guest Post: Board Cyber Oversight Duties and Delaware Section 220 Demands published first on

Guest Post: Board Cyber Oversight Duties and Delaware Section 220 Demands

Paul Ferrillo

As regular readers of this blog know, one of the many consequences that may follow for a company that experiences a cybersecurity incident is that it could get hit with a D&O claim. In the following guest post, Paul Ferrillo examine whether the increasing move toward cybersecurity-related D&O claims could in turn lead to an increase in prior Delaware Section 220 books and records inspection demands. Paul is a shareholder in the Greenberg Traurig law firm’s Cybersecurity, Privacy, and Crisis Management Practice. I would like to thank Paul for allowing me to publish his guest post as an article on this site. I welcome guest post submissions from responsible authors on topics of interest to this blog’s readers. Please contact me directly if you would like to submit a guest post. Here is Paul’s article.

***************

  The most recent spate of high profile cybersecurity breaches generally have an element that most directors do not like — litigation against the board.  Whether it be on Securities litigation precipitated by a stock drop (e.g. FedEx or Capital One), or breach of fiduciary duty litigation, boards continue to find themselves on the wrong side of the playing field when it comes to cybersecurity cases, especially from a bad breach. As a result, lots of questions will be asked about the board’s conduct.  What did they know about the cybersecurity posture of the company?  When did they know it? And in Delaware, more generally, did they fulfill their fiduciary duty with respect to the oversight of the cybersecurity of the company?

  These are all good questions.  Testimony might be needed, but at least in Delaware, plaintiffs can file even before the litigation a critical request called a “Section 220 corporate books and records demand (Hereinafter, a “Section 220 demand”). If improperly handled, it might mean that plaintiffs will be able to sufficiently supplement a motion to dismiss made by the directors with factual allegations that the board to not generally “pay any attention to cybersecurity.”  If the derivative action survives, then directors will need to buckle up their seatbelts for a potentially bumpy ride on the litigation train.  We have seen successful 220 demands in many cases this year (not cyber, but in other areas).  Several of the higher profile cases survived, meaning director and officer’s liability insurance limits will continue to get depleted by litigation expenses.  That’s bad news for the directors.  The news becomes worse if, from a cyber perspective, a company does not survive the consequences of the breach, leaving insurance the only method to protect the director’s personal assets.  How do you get though the potential meltdown of a Section 220 demand in cyber-related litigation?  Here are some ideas.

  “The paramount factor in determining whether a stockholder is entitled to inspection of corporate books and records is the propriety of the stockholder’s purpose in seeking such inspection.” A purpose is “proper” where it reasonably relates to the stockholder’s interest as a stockholder. “In a section 220 action, a stockholder has the burden of proof to demonstrate a proper purpose by a preponderance of the evidence.” See Kosinski v. GGP, Inc. (Del.Ch Aug 28, 2019) available here (Hereinafter “the GGP case”).  What is a proper purpose?  The GGP case tells us:

  To inspect books and records for the purpose of investigating waste, mismanagement, or wrongdoing, a stockholder must “present some evidence that establishe[s] a credible basis from which the Court of Chancery could infer there were legitimate issues of possible waste, mismanagement or wrongdoing that warrant[s] further investigation.” The “credible basis” standard is “the lowest possible burden of proof.” It requires that the plaintiff demonstrate only “some evidence” of possible mismanagement or wrongdoing to warrant further investigation.  See Id.

  On a books and records motion,  plaintiff does not actually have to plead a breach of fiduciary duty claim.  The standard is low: A plaintiff’s showing must only be “sufficient to meet the exceptionally low standard to support a credible basis for investigating wrongdoing.” Id.  So in a theoretical cyber case, what if the plaintiff claimed in his Section 220 demand that:

  The company involved got hacked and lost 50 million pieces of personally identifiable information, including name, address, phone number, email address, credit card number and social security number (a “bad breach”);

A forensic cyber investigation noted that breach occurred in March 2018 when the attacker exploited a known vulnerability that was first discovered in 2017, with the patch then being announced 2 months later. But the company never made the patch until February 2019;

The breach was first discovered in February 2019, but was not announced to the public and regulators until November, 2019 (7 months later, well past any regulatory guidance, and three fiscal 10Q quarterly reports later);

The prior CISO of the company left in March 2019 but was not replaced by the time of the November 2019;

The CISO left a badly under-staffed IT group that was running Windows 7 (circa 2009) on its main frame server;

The company had no patch management policy. Critical vulnerabilities took 2 months to patch. Lesser vulnerabilities were never patched; and

The company did not think multi-factor authentication was “worth the effort” based upon complaints from senior management that it was “too hard” to sign on.

  Under this fact pattern, all of which was announced publicly, would the plaintiff’s books and records demand be granted?  We are not Chancery Court judges, but on this fact pattern we think the the demand would be granted, like in the GGP case.  So, ok, motion granted for books and records during the class period.  We would imagine the board meeting minutes and documents would not portray a pretty picture (if they portrayed a picture at all).  This would not bode well for anybody involved going forward, especially the directors.

  If we are to use this train of thought, what would a good “record” of cybersecurity oversight look like if the company were forced to give them over in Section 220 discovery?  That is a good question.  So here is what a forward-thinking company, knowing that plaintiffs have been encouraged by the Court follow the books and records path,  should make sure is contained in a corporation’s board minutes and attachments:

  A documented record that the board met every quarter with the CISO for 30 minutes to discuss the cybersecurity posture of the company and what questions the board members had;

A powerpoint deck prepared for the board showing the following the quarter over quarter statistics: events, incidents, breaches, description of what happened, dwell time (how long was the malware on the network prior to when it was discovered), and how long did remedial efforts take (in days);

IT head count/quarter over quarter for the past 12 months;

Results of employees spearphishing and phishing training, quarter over quarter for the preceding 12 months;

Quarterly or semi-annual cyber risk and vulnerability assessments showing potential problem areas and remedial efforts; and

Quarterly and YTD expenses for cybersecurity, broken out by equipment, software and incident response charges.

  This is not a perfect list, nor a totally exhaustive one.  There could be other documents prepared for the board that we have not mentioned.  But if a judge saw these elements submitted into evidence, they would make it appear to the board that they was reasonably informed of the company’s cybersecurity posture.  They might not have asked the right questions, and they might not have received the most relevant of information from the CISO.  They also might not have made the right decision about what next steps should be taken to improve the company’s cybersecurity posture, but the evidence would probably be determined to be “good enough” under the Caremark oversight standard of liability.   So what about the motion to dismiss under Caremark?  Granted. So says VC Ferrillo. See “Recent Delaware Caremark Duty Decision Underscores Board Cyber and Privacy Liability Risks,” available here.

  The purpose of this article is two-fold: (1) first, to show that cybersecurity litigation risk today is more prevalent than ever given the nature of the breaches and the applicable laws and regulations in effect in most of the major jurisdictions, and (2) second, the more the company and board is pro-active about cybersecurity, the less potential litigation harm can come to them if the basics of cybersecurity are followed (like e.g. prompt patching of known vulnerabilities).  Remember: cybersecurity is not about perfection. That does not exist, except maybe for the top 10 companies in the world who have hundreds of millions of dollars to spend on cybersecurity.

  So don’t let perfection get in the way of “good” or “reasonable security.”  Establish a record of good or reasonable “on the record.” If you follow the NIST framework, or indeed an applicable state law, like the NY Shield Act, you would be well on your way to reasonable security notwithstanding Delaware law.  Companies and boards just need to document their efforts.  And even if the Section 220 motion is granted, the records, as we outlined them above, probably would not support a Caremark type breach of fiduciary claim.  So your motion to dismiss would likely be granted.  You just got to do the work beforehand. Remember cybersecurity is the greatest “team sport” ever.  But in today’s environment all the team members (the Board, the C-suite and It executives) need to be ready to play ball.

The post Guest Post: Board Cyber Oversight Duties and Delaware Section 220 Demands appeared first on The D&O Diary.

Guest Post: Board Cyber Oversight Duties and Delaware Section 220 Demands published first on http://simonconsultancypage.tumblr.com/

Law 360 – Latest Cannabis Updates

New Post has been published on https://bestmarijuanaboutiques.com/?post_type=wprss_feed_item&p=23848

Law 360 – Latest Cannabis Updates

Law 360, we’ve noticed over the last few months now have reporters following up every cannabis lawsuit they can find in the country.We will now update you with their story / lawsuit headlines so you are able to pass a quick eye over what’s happening around the USA. There’s a lot happening.

Latest Updates   21 November 2019

You will need to be a paid law 360 subscriber to access full text

Pot Data Co. Seeks $4M For Rival’s TM Infringement

Cannabis price tracker New Leaf Data Services LLC on Wednesday asked a Connecticut federal court to hit a rival with a default judgment and $4 million in damages for infringing its trademarks and buying up dummy domains to poach users.

November 20, 2019

Shady Business Partner Ruined Hemp Harvest, Colo. Cos. Say

A Colorado hemp farm and processor sued their business partner in federal court, claiming his failure to provide adequate funding for seeds and labor led to an extremely poor harvest this year.

November 20, 2019

Senators Press FDA Nominee On Vaping Flavor Ban

The Trump administration’s nominee to lead the U.S. Food and Drug Administration told lawmakers on Wednesday that aggressive action is needed to combat the youth vaping crisis but stopped short of saying he was committed to banning e-cigarette flavors.

November 20, 2019

House Panel Approves Cannabis Tax, Decriminalization Bill

The House Judiciary Committee cleared legislation Wednesday that would decriminalize cannabis and allow a 5% federal excise tax to be imposed on cannabis products.

November 20, 2019

House Committee Advances Sweeping Pot Legalization Bill

The House Judiciary Committee voted 24-10 Wednesday to advance a historic marijuana legalization bill that represents a major step in the effort to reform federal cannabis policy, with two Republicans joining the Democratic majority.

November 20, 2019

Gov. Can’t Ban Vapes Via Exec Order, Mass. Top Court Hears

Allowing Massachusetts Gov. Charlie Baker’s sweeping ban on vaping products to stand would clear the way for the state to regulate virtually any product through an emergency executive order, a vaping industry group argued in a brief filed with the state’s top court late Tuesday.

November 19, 2019

No Damages For Landlord In Fight Over Pot-Growing Leases

A jury in California’s Monterey County has delivered a verdict in a complex real estate dispute arising from a California commercial park’s sudden termination of leases with a tenant that subleased space to marijuana growers, finding the commercial park liable for breach of contract but awarding no damages.

November 19, 2019

Mass. Gov. Defends Vape Ban In ‘Time Of Crisis’

Massachusetts Gov. Charlie Baker defended his ban on the sale of vaping products in the state, telling the Supreme Judicial Court in a brief filed Tuesday that the emergency measure is “an essential tool” for action in a “time of crisis.”

November 19, 2019

Fla. Bill Would Protect Workers Who Use Medical Marijuana

A Florida state senator has put forward a bill to protect the Sunshine State’s medical marijuana users from workplace discrimination, including firings for positive drug tests, as discrimination lawsuits follow the trend of legalization across the country.

November 19, 2019

CBD Co. A Massive ‘Criminal Enterprise,’ Ex-VP Says In Suit

The management at CBD wholesaler Whole Hemp plotted to kidnap and murder an ex-employee, trafficked illegal hemp and defrauded shareholders as part of a raft of illegal activities, according to a former executive’s racketeering suit against the company.

November 19, 2019

Counseling PE Clients Hungry For US Cannabis Investment

Although private equity investment in U.S. cannabis companies is down this year as fund managers grapple with federal opposition to legalization and banks remain wary of getting involved, attorneys must be ready to advise on pot-related deals because the drought is destined to end.

November 19, 2019

Lawyers Can Counsel Medical Pot Clients, NY Bar Says

The New York State Bar Association has reaffirmed its opinion that attorneys may ethically assist clients with medical marijuana matters, clearing up possible ambiguities posed by the U.S. Department of Justice’s ostensible reversal on cannabis policy under the Trump administration.

November 19, 2019

NY AG Accuses Juul Of Targeting Teens With Vaping Ads

The New York attorney general on Tuesday sued Juul in state court, accusing the e-cigarette maker of targeting teens with its advertising and misleading consumers about the nicotine content in its products.

November 18, 2019

After Legislative Slump, NJ Voters Might Make Pot Legal

Voters would decide if New Jersey adults can legally indulge in recreational marijuana under a measure unveiled by two Democratic senators Monday, a move that comes eight months after proposed legislation greenlighting adult pot use went up in smoke.

November 18, 2019

5 Cannabis Trademark Rulings You Gotta Read

As states around the country have legalized cannabis, it has remained stubbornly difficult for marijuana companies to protect their trademarks. Here are five recent rulings that show just how tough it is.

November 18, 2019

Cannabis Software Co. Says Unwanted Texts Suit Still Flawed

A cannabis industry software company has once again asked a California federal court to toss a proposed class action brought by consumers who claim they received unsolicited texts from dispensaries, saying the customers still haven’t shown the case belongs in the Golden State.

November 18, 2019

Calif. AG Sues Juul Over Advertising To Teens

California’s attorney general sued embattled e-cigarette maker Juul in state court on Monday claiming that its advertising systematically targeted teens and that it failed to verify customers’ ages.

November 18, 2019

House Panel Set To Weigh Sweeping Pot Legalization Bill

A key U.S. House of Representatives committee is poised to vote this week on a far-reaching marijuana legalization bill that would deschedule the drug as a controlled substance and subject it to a 5% tax that would fund a grab bag of programs aimed at redressing the impacts of prohibition.

November 17, 2019

How Medical Marijuana Can Threaten Access To Public Housing

Despite the fact that marijuana has been legalized in some form in 22 states, the fact that it remains illegal at the federal level means that marijuana users can lose their place in public housing because of it, forcing some medical marijuana users to choose between their home and their medical treatment.

November 15, 2019

Oregon Court Blocks State Ban On Flavored Cannabis Vapes

An Oregon appeals court blocked the state’s temporary ban on flavored cannabis vaping products, about a month after it took similar action on a ban on flavored nicotine vaping products.

November 15, 2019

CBD Retailer Says Dosage Suit Doesn’t Show Actual Injury

A Florida cannabidiol retailer has asked a federal court to toss a proposed class action claiming its products do not contain the advertised amounts of CBD, saying federal regulation allows some leeway for actual amounts of natural nutrients in dietary ingredients.

November 15, 2019

FDA Rules For CBD Supplements Urgently Needed, Org Says

The U.S. Food and Drug Administration should affirm that CBD is legal and develop rules for marketing dietary supplements that contain the newly legal but mostly unregulated chemical, a trade group told the agency in a letter on Thursday.

November 15, 2019

Cannabis Lobby Grows As Congress Mellows Out On Pot

The cannabis industry is going big on lobbying this year, hoping to make strides toward resolving conflicting federal and state regulations it says are impeding the booming, multibillion-dollar legal retail cannabis market from growing like other American industries.

November 15, 2019

Massachusetts Supreme Court Keeps Vape Ban In Place

The Massachusetts Supreme Judicial Court on Thursday upheld a pair of lower court rulings that said the governor overstepped his authority in rolling out a ban on the sale of vaping products, but left the controversial measure in place as the legal fight continues.

November 14, 2019

Cresco Labs, Origin House Trim Pot Co. Merger To $370M

Cannabis companies Cresco Labs and Origin House have trimmed the value of their tie-up to roughly $370 million and pushed the merger’s close to next year as once high-flying cannabis stocks have fallen back to earth, prompting deal restructurings across the sector.

Expert Analysis

How To Hire Lateral Partners More Effectively

Although lateral partner hiring is the preferred method of inorganic growth among law firms, the traditional approach to vetting does not employ sufficient due diligence by the hiring firm, says Michael Ellenhorn at executive search firm Decipher Competitive Intelligence.

Engaging With International Carcinogen Evaluations

Defense-oriented attorneys and corporations should be aware of the International Agency for Research on Cancer’s list of chemicals, pharmaceuticals and other exposures slated for review over the next five years, and begin preparing for eventual hazard evaluations by IARC working groups, say Eric Lasker and John Kalas of Hollingsworth.

Opinion

Cannabis Social Equity Programs Are Fundamentally Flawed

While programs granting a licensing advantage to communities disproportionately impacted by the criminalization of cannabis have gained support in progressive legislative circles, they are failing due to poor legislative design, says Avis Bulbulyan of SIVA Enterprises.

Texas Could Take Page From Mass.’s Judicial Selection Book

As Texas and other states review their judicial election processes, they would be well served by taking guidance from Massachusetts’ Governor’s Council system, which protects the judiciary from the hazards of campaigning, says Richard Baker of New England Intellectual Property.

Opinion

Flavored Vape Ban In Wash. Won’t Alleviate Lung Illness Crisis

The Washington state cannabis industry has to abide by emergency rules passed in response to a very real health crisis, but there is no evidence, nor have there even been claims, of a connection between flavored cannabis vapor products and the outbreak of lung illnesses, says Samuel Mendez of Lane Powell.

Series

Judging A Book: McKeown Reviews ‘Conversations With RBG’

Reading Jeffrey Rosen’s “Conversations With RBG: Ruth Bader Ginsburg on Life, Love, Liberty, and Law” is like eavesdropping on the author and his subject while they discuss how the restrained judicial minimalist became the fiery leader of the opposition, says Ninth Circuit Judge M. Margaret McKeown.

Legislative Trends May Kill Texas Employer Cannabis Tests

Following recent legislative developments — such as a Texas law that expands patient access to medical marijuana and proposed amendments to the federal Controlled Substances Act — many Texas employers are questioning whether to continue cannabis testing because it has become somewhat problematic, says Stephen Roppolo at Fisher Phillips.

State Net

States’ Vaping Bans Face Legal Hurdles

With a still-developing outbreak of lung injuries linked to vaping, and e-cigarette bans in some states already blocked by courts, regulatory maneuvering over this issue is likely to be a major policy concern in the months to come, says Dave Royse of State Net Capitol Journal.

Where A Litigator’s Advice Can Improve Agreement Drafting

Transactional attorneys should consider consulting with litigation counsel when drafting certain contractual provisions — choice of law, choice of forum, attorney fees and others — that could come into play in a broad range of substantive disputes, says Adrienne Koch at Katsky Korins.

Industrial Hemp Could Save American Agriculture

For American farmers who have suffered through years of trade war tariffs and catastrophic weather, the new federally regulated industrial hemp production program offers much needed hope of new agricultural opportunity, says Richard Blau of GrayRobinson.

Some Progress In Battle For Cannabis Biz Tax Deductions

Cannabis taxpayers saw some promising developments recently in legislation allowing state-level tax deductions for cannabis business expenses and a U.S. Tax Court opinion — Northern California Small Business Assistants v. Commissioner — that indicates skepticism regarding the constitutionality of the federal ban on these deductions, says Jennifer Benda of Hall Estill.

4 Keys To Defending E-Cig Battery Explosion Cases

As personal injury claims related to exploding lithium-ion batteries in vaping devices increase, defendants must understand the challenges facing both sides to increase the chance of avoiding liability, say Edward Abbot and David Freed of Hawkins Parnell.

As Cannabis IP Grows, So Do State Licensing Headaches

Washington and Colorado have come up with disparate regulations for cannabis-related intellectual property transactions, providing an indication of the licensing challenges ahead for attorneys drafting cannabis agreements across state lines, say attorneys at Eversheds Sutherland.

Opinion

Flat-Fee Legal Billing Can Liberate Attorneys

Replacing hourly billing with flat-fee arrangements, especially for appellate work, will leave attorneys feeling free to spend as much time as necessary to produce their highest quality work, says Lawrence Ebner of Capital Appellate Advocacy.

Spoliation Rule Remains Ambiguous Despite Amendments

Although the Federal Rules of Civil Procedure were amended to provide a uniform standard of culpability for spoliation, cases with similar facts are still reaching differing results because the rule does not specify how a court should evaluate a party’s intent, say attorneys at Pepper Hamilton.

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OUTLIERS – Malcolm Gladwell.

OUTLIERS – Malcolm Gladwell.

20191003

PART 1- OPPORTUNITY

Chap 1: Matthew effect

-          Success equals accumulative advantages

-          An example of best hockey players, coincidently they were all born from Jan- Mar. This is because eligibility cut-off is Jan. 12 month gap in age represents an enormous difference in physical maturity. To become professional hockey players, they start training at very young age of 9-10 when the physical different is so clear. The administration system locks children into patterns of achievement and underachievement since a very young age.

Chap 2: The 10.000- hour rule (Ericsson)

-          Achievement is a sum of talent and preparation.

-          The closer psychologists look at the careers of the gifted, the “smaller the role preparation seems to play”.

-          10.000 hours of practice is required to achieve the level of mastery associated with being a world-class expert in anything. It takes the brain this long to assimilate all that it needs to know to achieve true mastery.

-          Practice isn’t the thing you do once you’re good. It’s the thing you do that makes you good.

-          10.000 hours is an enormous amount of time. One is impossible to reach that number all by himself. One needs extraordinary opportunity to put in those hours practicing. This is where parents’ encouragement, support, money is to help.

-          What truly distinguishes their histories is not their extraordinary talent but their extraordinary opportunities.

Chap 3: Trouble with genius 1

-          Chris Langan – super IQ

-          Lewis Terman- Termites young geniuses were tracked, tested, measured and analyzed over the course of time).

-          A very common assumption of Terman and school systems “ there is nothing about an individual as important as his IQ except possibly his morals”.

-          The relationship between success and IQ works only up to a point (120). Once someone has reached an IQ of somewhere around 120, having additional IQ points doesn’t seem to translate into any measurable real-world advantage”.

-          One needs to be smart enough not smartest.

-          If intelligence matters only up to a point, then past that point, other things- things that have nothing to do with intelligence must start to matter more.

-          Intellect and achievement are far from perfectly correlated.

-          IQ- converge thinking, Creativity- divergence.

Chap 4: Trouble with genius 2

-          Practical intelligence – Robert Sternberg : Knowing what to say to whom, knowing when to say it, and knowing how to say it for maximum effect.

-          Read situations correctly and get what you want.

-          IQ is analytical ability, in genes or innate ability

-          Practical intelligence or social savvy is knowledge. It’s a set of skills that have to be learned. Mainly from family (parenting)

-          2 main types of parenting: follow accomplishment of natural growth, concerted cultivation

-          Concerted cultivation – an attempt to actively foster and assess a child’s talents, opinions and skills. From which, children learn a sense of “entitlement”, act as though they have a right to pursue their own individual preferences and to actively manage interactions in institutional settings. They know how to customize whatever environment they were in, for their best purposes.

Chap 5: Three lessons of Joe Flom (successful lawyer, founder of Skadden Arps)

Joe Flom’s background: Jewish immigrants, father- union organizer in garment industry, public school

-          Lesson 1: The importance of being Jewish, being different from the rest went into business for yourself and took whatever came in the door- whatever legal work the big downtown firms did not want for themselves. – hostile corporate takeovers as it was considered scandalous.

-          Buried in that setback was a golden opportunity

-          20 years Flom perfected his craft at Skadden Arps, the world changed and he was ready. He didn’t triumph over adversity. Instead, what started out as adversity ended up being an opportunity.

-          Lesson 2: Demographic luck

-          Avoid cataclysmic events of the 20th century: great depression, world war 2

-          New York: public schools of the 1940s were considered the best schools in the country. Brilliant teachers who couldn’t get the jobs they wanted, and public teaching was what they did because it was security and it had a pension and you didn’t get laid off.

-          This dynamic benefited the members of that generation when they went off to college.

-          Magic timeline  for lawyer – born in early 1930, software programmer 1955, entrepreneur 1835

-          The most gifted of lawyer, equipped with the best of family lessons, cannot escape the limitations of their generation.

-          Lesson 3: The garment industry and Meaningful work.

-          Late 19th century: the garment trade was the largest & most economically vibrant industry in the city.

-          Jewish immigrants arrived at the perfect time, with the perfect skills: trading, hardworking

-          To exploit that opportunity, you had to have certain virtues, and those immigrants worked hard. They scarified and saved and invested wisely. The economy was desperate for the skills that they possessed.

-          Meaningful or satisfying work has to fulfill 3 things: autonomy, complexity, a connection between effort and reward. “Hard work is a prison sentence only if it does not have meaning”.

-          Children of these garment workers learn the same lesson – a lesson crucial to those who wanted to tackle the upper reaches of a profession like law or medicine: if you work hard enough and assert yourself, and use your mind, imagination, you can shape the world to your desires.

-          These children become professionals because of their humble origins not in spite of their humble origin.

PART 2- LEGACY

Chap 6: Harlan, Kentucky “Die like a man, like your brother did”

-          Harlan, Kentucky is very remote an lawless.

-          Violence- culture of honor. The culture of honor tend to take roots in highlands and other marginally fertile areas, such as “Sicily, Basque regions of Spain”

-          Rocky mountainside – can’t farm. Herdsman’s under constant threat of ruin through the loss of their animals. Therefore, they become aggressive and willing to fight.

-          While farmers depend on the cooperation of others in the community.

-          Culture of honor is a world where a man’s reputation is at the center of his livelihood and self-worth. (murder rates are higher, crimes of property lower). One fought over his honor not economic gain.

-          Cultural legacies are powerful forces. They have deep roots and long lives. They persist, generation after generation, virtually intact, even as the economic and social & demographic conditions that spawned them have vanished.

-          They play such a role in directing attitudes & behavior that we cannot make sense of our world without them.

Chap 7: The Ethnic theory of plane crashes

-          High rates of flight crash in Korean airlines, different from American airlines.

-          2 different cultures: uncertainty avoidance (most reliant on results and plans, stick to procedure & tolerate ambiguity

-          Each of us has his or her own distinct personality, but overlaid on top of that are tendencies and assumptions & reflexes handed down to us by the history of the community we grew up in.

-          Power Distance Index (PDI)- power distance is concerned with attitudes toward hierarchy, specifically with how much a particular culture values & respects authority.

-          High power-distance communication works only when the listener is capable of paying close attention, and it works only if the 2 parties in a conversation have the luxury of time, in order to understand each other’s meaning.

-          When we understand what it really means to be a good pilot- when we understand how much culture and history and the world outside of the individual matter to professional success- then we don’t have to throw up hands in despair.

-          We have a way to make success out of the unsuccessful.

Chap 8: Rice paddies & Math tests

-          Chinese proverb: “No one who can rise before dawn three hundred sixty days a year fails to make his family rich.”

-          Rice farmers improved their fields by becoming smarter, better managers their own time, making better choices – skill oriented.

-          Number naming system is easier à Asian children learn to count much faster than American children who grow rice have always worked harder than almost any other kind of farmer.

-          On contrary, hunter-gathers had a pretty leisurely life.

-          The life of a rice farmer is similar to the life of garment Jewish workers in NY: meaningful and clear relationship between effort & reward.

-          The harder you work a rice field, the more it yields. A complex work and autonomous.

-          Lesson: the genius of the culture formed in the rice paddies is that hard work gave those in the fields a way to find meaning in the midst of great uncertainty & poverty. That lesson has served Asians well in many endeavors but rarely so perfectly as in the case of mathematics.

-          The secret to learning mathematics: success s a function of persistence and doggedness and willingness to work hard for 22 minutes to make sense of something that most people would give up on after 30 seconds.

Chap 9: Marita’s bargain – KIPP (rice paddies pattern into American public schools)

-          KIPP: a public school which is famous for math high scores. KIPP children are randomly selected, from disadvantageous background, don’t have long summer vacation, start a day early.

-          The problem with math education is sink-or swim approach. Everything is rapid fire, kids who get it first are the ones who are rewarded.

-          KIPP introduced another approach of teaching math at lower space. “I think that extended amount of time give you the chance as a teacher to explain things, and more time for the kids to sit and digest everything that’s going on, to review, to do things at a much slower pace.

-          Slower pace means more retention, better understanding of the material, make math meaningful (to let the students see the clear relationship between effort & reward).

-          Marita- a KIPP student has had to do the same because the cultural legacy she had been given does not match her circumstances either. Her community does not give her what she needs.

-          She made a bargain, escaped the constraints of their cultural legacy.

 ð  Everything we have learned in Outliers says that success follows a predictable course. It is not the brightest who succeed. Nor is success simple the sum of decisions and efforts we make on our own behalf. It is, rather, a gift. Outliers are those who have been given opportunities -and who have had the strength and presence of mind to seize them.

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