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Much has been written about the many lawsuits initiated by municipalities against the handgun industry. They are premised on the claim that the gun manufacturers and distributors saturate the market and fail to prevent their retailers from selling to persons who might resell to criminals. <i>See, e.g.,</i> Lawrence S. Greenwald, <i>Municipalities' Suits Against Gun Manufacturers ' Legal Folly,</i> 4 J. Health Care Law &amp; Policy 13 (2000). Plaintiffs typically seek both damages and injunctive relief that would change industry marketing practices. The gun industry has challenged the legal sufficiency of the lawsuits on multiple grounds, with the majority of courts that have considered these issues dismissing the lawsuits. Recent developments, however, suggest that the pendulum may be swinging back in the governmental plaintiffs' favor.

There is good news for law firms and providers of legal services. Since they are exempt from sales tax in all states, they are not subject to collecting and remitting sales tax. However, because of the use tax (which is the other component reflected on the tax return), law firms and legal service providers should still file sales tax returns in their resident states. More and more law firms and other exempt service providers are being audited by the states for sales and use tax. These audits are resulting in firms being assessed thousands of dollars in use taxes, interest, and, in some instances, penalties.

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Managing an organization composed of successful lawyers is famously difficult. The very traits that make lawyers successful are found in abundance in law firm partners ' a healthy skepticism, a penchant for debate, and a high degree of self-confidence ' coupled with a sense of ownership in the enterprise and a desire to be informed and consulted about decisions large and small. Firm management's job got even harder in April, with a Supreme Court ruling affirming that partners may have equal employment opportunity rights.

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Information Resources (formerly called the Library in most firms) and Marketing/Business Development now must form a union to help the firm's senior management with strategic positioning, competitive analysis and revenue generation through firm strategic intelligence. The time for dotting the "I" in Information and crossing the "t" in Marketing has come. It is no longer enough to obtain information about a client.

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The fast track at top law firms is slowing down. Facing increasingly complex matters, an active market for lateral partners and greater pressure to improve profitability, major New York law firms are prolonging the period leading up to partnership. At firms where an associate's first shot at partnership once came 7 years after law school graduation, tracks of 8 years or longer are now far more common.

Movement among major law firms and corporations.

Part One of this article compared some hybrid retirement plans (combinations of defined contribution and defined benefit plans) that are potentially desirable for law firms. In Part Two, we provide spreadsheet analyses to illustrate the benefits of these plans and to reconcile them with nondiscrimination criteria of the Internal Revenue Code and of the Age Discrimination in Employment Act (ADEA).

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Orrick, Herrington &amp; Sutcliff LLP, a San Francisco-based law firm with a global reach, contended with more than a little skepticism a few years ago…