I work for an attorney whose practice focuses on defending manufacturers of consumer electronic products and household appliances. The firm’s assignments all involve allegations that products caused fires, shocks or other damages resulting from electrical phenomena. The clients regularly assign the firm cases all over the United States, from border-to-border, coast-to-coast, and corner-to-corner. They likewise use the firm’s services for several Provinces of Canada. For that reason, I travel between 30–40 weeks per year. As one might expect, there are few travel stresses and failures I have not experienced. Over the years, however, I have learned some “secrets” which make the challenges of travel work more smoothly and efficiently for me. I hope my thoughts might be of help to you in your travels.

To begin, a good deal of forethought in arranging logistics for trips is of utmost of importance. Proper flight schedules, and even seat assignments, are a must for business travel. I always plan to arrive a full day in advance of a meeting, deposition or court appearance. Likewise, I schedule the return for the day after the commitment is scheduled to conclude. As you might imagine, there is nothing more embarrassing than having to make excuses about why you were late for any meeting, let alone explain a missed court appearance. It is equally uncomfortable to rush a meeting to a premature conclusion because your travel arrangements so require. All of those things provide pitfalls which have the potential of requiring your supervising attorney to put the firm’s E&O insurance carrier on notice. To avoid such nightmares, I’ve learned that it is always better to book later flights, and then move them up if conditions allow, and to make hotel reservations for longer stays, and then check out early. In my experience—I have seldom been penalized for doing so.

One of the prime lessons I have learned is that no matter how well I plan, or how well intended reservation personnel might be, mistakes are made. This is true with regard to everything from airlines, to hotels, to rental cars. Then, when I am confronting service personnel about the error, they will undoubtedly want to see something in writing. The bottom line is that if you have no proof of a commitment the service provider made, its promise does not necessarily exist in its mind. For that reason, you should insist on getting written confirmation from your travel agent as to all elements of your trip. When the confirmation is received, it must be checked carefully to be sure it is consistent with your requests. Even then, some service providers are quick to place the blame for foul ups on the travel agent, and tell you they cannot fix your problem. For that reason, all reservations are ultimately rechecked by my office directly with the service provider. Be sure to politely ask for names or written confirmations directly from the service providers.

When making hotel reservations, I always request a parlor/meeting room with a large working area to serve as a “War Room.” I can then call ahead to see if an adequate work table is provided. If not, I can usually telephone the banquet/catering manager and ask that two six foot tables be sent to the room (with the appropriate number of chairs) so I can set up and organize the file materials, supplies and equipment. It is always helpful for the parlor/meeting room to have its own room and telephone number to facilitate receiving/making telephone calls and using modems for research, picking up electronic messages or downloading documents from the office. Another consideration in choosing a hotel in business situations is that, due to inclement weather or other delays, arrival at the scheduled time is by no means a certainty. For that reason, selecting hotels which offer 24-hour room service is a big plus. Further, while it may seem a small matter to some, a hotel which offers bellhop assistance also means a lot. Anyone who has had the experience of helping to move a traveling office and 30 boxes of file materials and supplies up to hotel rooms, a deposition or courthouse, and then back down to the hotel lobby when it’s time to go home, will fully appreciate the importance of having hotel staff to help with the manual labor.

When traveling, my goal is to set up an “office away from home” from which I may accomplish, from a hotel room, anything which could be accomplished in our offices. To that end, the firm purchased several large, foam filled shipping crates which facilitate safe, overnight delivery of printers, supplies, various equipment and file materials. (Each of them is insured or has a stated value consistent with its inherent value, plus its contents.) One of the crates is used for supplies (including various types of paper, envelopes, labels, file folders, notebooks, paper and binder clips, pens, pencils, markers, highlighters, stapler, staple remover, extra staples, a three-hole punch, and even a coffee maker (including coffee, filters and mugs). Other crates are used for equipment of various types, including printers, extra ink cartridges, power strips, and telephone cords. For trials, the firm uses an additional shipping crate which has a machine that makes enlargements from letter size paper to 2' x 3' exhibits right in the War Room. In addition to the items mentioned above, I also take care to bring a “survival” kit, which includes aspirin and other over-the-counter medications, plus snack packages of cookies, crackers, and, yes—even Vienna Sausages—just in case no other food is available!

In addition to equipment and office supplies, my office also overnights appropriate file materials, including notebooks with pending motions, legal research, question outlines and exhibits for witnesses, reports prepared by all witnesses, plus color copies of all photographs and product information which relates to the case that has necessitated the travel. It is important to remember that shipping companies can be very, very rough on the packages they handle. Care should be taken in deciding what can be shipped safely, and how it should be packaged. Moreover, it is of utmost importance that while the travel is being accomplished, someone back at the office confirms that all shipments were received at the hotel prior to the scheduled arrival.  Unfortunately, hotels often do not keep adequate records of deliveries, and it is extremely helpful to be able to confirm that one of their employees signed for the deliveries at a specific time. Additionally, the office prepares return or forwarding overnight labels (with appropriate return shipping sleeves) which require that I only have to enter the sending date. That is a huge stress retardant if a meeting or breaking down the “War Room” takes longer than anticipated. Further, the office keeps the tracking numbers for the return shipments, so it may follow up on our receipt when the trip is over. I know that having prepared return/forwarding labels may sound like a simple matter, but that’s just one of the little things that makes traveling more efficient for me.

Another potential stress issue involves laptop computers. I always hand carry mine onto the aircraft, and never allow it to be out of my immediate possession. There are no exceptions to that rule. I do not even allow an airline Sky Cap or a hotel bell person to carry it. The reasons are twofold. First, my laptop contains vast amounts of the clients’ confidential information. Second, a laptop can be damaged very, very easily. My laptop, for example, is equipped with a modem, CD ROM, and appropriate software to perform and then print any and all work required while I am out of town. Any loss of capability can be devastating. In that regard, as computer discs and hotel telephone/modem connections are often unreliable, I download all required case specific documents to my laptop and make sure they are accessible and operating properly prior to beginning a trip.

From sad experience, I’ve also learned that it is beneficial to determine the expected weather conditions in the destination city so appropriate apparel can be taken. While I’ve learned to pack efficiently for trips, I’ve also learned that a small amount of personal items should always be carried on the airplane (they do sometimes lose baggage you know) and that one should NEVER pack his/her only sweater, coat or umbrella in his/her checked baggage—just in case the checked baggage doesn’t arrive on the expected flight.

Another technique which can save a lot of time and embarrassment deals with making sure you have directions to the hotel/office/courthouse/airport to which you will be going and coming. Prior to a trip, for example, I connect to the map option on “yahoo.com.” I enter airport designation and various addresses, and then print maps with driving directions from the airport to the hotel or other destination(s) (do not forget the return directions). I put the maps and copies of all confirmation letters in a small notebook, which can easily be taken on the aircraft and accessed once arriving at my destination. Further, when arriving in the destination city, I make sure to locate the nearest copy service and major office supply store. Just keeping your eyes open while driving from the airport to a hotel can be a big help in this department.

Yet another issue relates to keeping up–to–speed with client and firm matters while on–the–road. This is of the utmost importance. For that reason, when traveling, it is imperative to assign someone at the office to review all mail and faxes and prepare what I call a “Daily Report.” In my case, that includes a summary of all mail/faxes and telephone messages received. The author then places the document in a special computer directory so that it can be easily accessed and downloaded to my laptop at any time of the day or night. (E-mail is another way to handle this function.)

Another of the keys to successful travel is to be sure that you remain accessible to the clients. There are many ways to do that. If you seldom travel, letting key clients know where you will be staying, and providing them with a fax and phone number, will help you avoid disasters. If you travel on a regular basis, or if immediate accessibility is of importance, e-mail access, beepers and/or cell phones are a must.

Everyone thinks travel is fun and exciting, and it can be—but only if you are prepared and properly equipped to “handle–it–all” while away from the office. Otherwise you can find yourself or your supervising attorney horribly embarrassed. The ultimate key is to plan ahead. If you will mentally go through each and every step of the trip, and then ask yourself what could go wrong, and how could you prevent/fix it if it does, you will save yourself a lot of stress and grief. It’s not easy, but it is do-able.

I hope these thoughts prove to be of some help to you on your next travel opportunity.

Peggy R. Hyndman, RP, is a Senior Paralegal (RP) at a small law firm in the Dallas, Texas area. Her responsibilities include keeping a current calendar of all deadlines; scheduling scene and artifact inspections, client meetings, depositions and mediations; attending client meetings, depositions, mediations, court appearances and trials; communications, both verbal and written, with clients, experts, local counsel and adverse counsel; management of a deposition database, both as relates to specific client matters and prior testimony of adverse experts; preparation of deposition outlines; file organization; selection and preparation of deposition and trial exhibits; drafting pleadings, discovery documents, deposition notices and duces tecums; organizing and indexing photographs; analyzing depositions and preparing “briefing papers” outlining salient testimony. In addition, I am the Office Manager and responsible for supervising one staff member, billing, accounts receivable and payable, payroll and tax deposits.

LEGAL RESEARCH 101: CLASS TWO 
by Joan Olson, CLA, MACP Vice President

Sources of Authority

As mentioned in my previous article, a good legal researcher must have an understanding of which resources to consult for each situation, the purpose and value of the resources available, and how different resources work together. The main objective of all legal researchers is to find the specific sources of authority that govern a specific factual issue.

Legal sources vary in their relative authority. Some are binding, others are persuasive, and some are only useful as tools for finding other material. Therefore, it is critical that the legal researcher become familiar with the three broad categories of sources of authority, which are: primary sources, secondary materials and finding tools.

Primary Sources

Primary sources are also referred to as mandatory authority. These sources are law which must be followed by the courts or enforced by the state within a particular jurisdiction. They are found in decisions of the various court systems, statutes passed by the legislation, regulations and rules of administrative agencies and executive decrees. These sources retain their force and effect until expressly overruled or repealed. The weight given to primary sources is ranked, in order of precedence, as follows:

• Constitution;

• Statutes;

• Case law;

• Rules of Procedure;

• Rules of Evidence;

• Administrative Rules;

• Court Rules; and

• Executive Decrees.

Secondary Materials

Secondary sources consist of legal authority that is persuasive in nature but not mandatory within a particular jurisdiction. It may be considered but it does not have to be followed. Secondary sources vary widely in purpose and quality. The best of these works have a persuasive influence on the law-making process by virtue of the prestige of their authors or the quality of their work. These materials include treatises or hornbooks, encyclopedias, restatements of law, academic journals (law reviews), legal periodicals, legal dictionaries and law from other jurisdictions.

Law from other jurisdiction sometimes causes confusion for the beginning researcher who believes that he/she has found case law that is primary authority. However, primary law from another jurisdiction is secondary authority within a researcher’s jurisdiction. It is very important to note that primary law applies to a particular jurisdiction. However, law from other jurisdictions can be very useful. If you have a prima facie case or a case of first impression that has never been heard in your jurisdiction, case law from other jurisdictions may persuade or influence the court in reaching its decision. Generally, case law from a neighboring jurisdiction is more persuasive to a court than is case law from a distant jurisdiction.

This is also true in the legislative or administrative process. Many lawmakers review and analyze statutes and regulations from other jurisdictions to help in the drafting of a new law.

Finding Tools

Because enormous volumes of legal authority have been organized in chronological order, finding tools are, in my opinion, the most useful tools for legal researchers. These tools help in accessing the legal sources in a topical approach. The purpose of these tools is not to persuade, nor mandate primary authority. Finding tools are only a means for locating primary authority, and they consist of digests, indexes and citators.

A digest is the primary finding tool for judicial reporters. A digest reprints headnotes summarizing points of law from court decisions in a subject classification. An index is the primary finding tool for finding statutes and administrative codes. Lastly, citators, i.e., Shepard’s, list later sources that have been relied upon or mentioned a particular precedent.

I hope that you now have a better understanding of which sources are authoritative or useful. My next article will address legal citation and legal encyclopedias.

WHAT ROTH HATH, TRADITIONAL HATH NOT
by Craig Hackler, Raymond James Financial Services

The Taxpayer Relief Act of 1997 introduced a new Individual Retirement Account (IRA) called the Roth IRA.  The primary inducement to make contributions to the new Roth IRA is that distributions are tax-free if certain conditions are met.  One drawback to the Roth IRA is that contributions to the account are never deductible.  Let’s take a look at this new IRA and some of the rules that go along with it.

An individual may contribute up to $2,000 a year to a Roth IRA (less any contribution made to a traditional IRA for that year).  Contributions to Roth IRAs are not deductible and must be in cash when made.  In addition, unlike regular IRAs, there is no age restriction on making contributions. The AGI threshold for contributing to  a Roth IRA is $95,000 for single individuals and $150,000 for married individuals filing a joint return.  For single filers, the allowed contribution is phased out for AGI between $95,000 and $110,000.  For married individuals, the allowed contribution is reduced proportionately if AGI is between $150,000 and $160,000.  No Roth IRA contributions are allowed if an individual is married and files separately.

The earnings attributable to contributions accumulate on a tax-deferred basis and become tax free and penalty free upon withdrawal providing the Roth IRA has been in effect for at least five years and the taxpayer:  has attained the age 59Ω, dies or becomes disabled, or is a “qualified first-time home buyer” using the distribution in the purchase of a primary residence.

Distributions from a Roth IRA that has been in effect for at least five years and are taken for any of the above reasons are known as “qualified distributions.”  Qualified distributions are not includible in taxable income.  Now for the tricky part: distributions that are taken from Roth IRAs before any of the events specified above are met are deemed “non-qualified distributions.”  Non-qualified distributions will be taxable and potentially exposed to the 10% penalty to the extent the distribution includes earnings.

Unlike traditional IRAs, there is no requirements to begin distributions from a Roth IRA at age 70Ω.  An individual can continue to defer tax on Roth IRA earnings for their entire lifetime.  The traditional IRA required minimum distribution rules do apply to the beneficiary of a Roth IRA following the death of the Roth IRA participant.  Thus, a beneficiary can continue to defer tax on Roth IRA earnings but the beneficiary is subject to minimum distribution requirements.

A traditional IRA may roll over (or simply convert) all or part of the assets into a Roth IRA if an individual’s AGI is not more than $100,000 for the year of the conversion (or rollover).  The $100,000 AGI limit is determined without regard to any amount included as a result of the conversion and is applicable to single and joint taxpayers.  Withdrawals from a traditional IRA that are converted into a Roth IRA are not subject to the 10% penalty tax.  However, the full amount of the conversion may be subject to taxation.

In deciding whether to make contributions to a traditional IRA or a Roth IRA, a taxpayer should take into account a number of factors.  Some of these factors are eligibility to take contributions, the number of years to accumulate earnings, the time projected to begin distributions and current versus future tax brackets.  A taxpayer must consider whether the current deduction of contributions to a traditional IRA are more valuable than the future recovery of earnings tax free.

Of course, this brief article is no substitute for a careful examination of all of the advantages and disadvantages of this matter in light of your unique personal financial circumstances.  Before implementing a financial planning strategy, contact and consult with your Financial Advisor and tax professional.