For executives with companies contemplating an IPO or that are in the process of going public, it is typically not too late to consider various estate tax planning initiatives.  Until the company actually begins to trade on a public exchange, its value as a private company is still likely lower than its expected value after the IPO for various reasons.  The lower value and uncertainty of going public creates opportunities to gift interests at discounts relative to the future IPO price.

Increasing pressure by carmakers to diminish warranty costs has resulted in new terms and conditions and warranty cost allocation programs for suppliers.  This article provides a framework for suppliers to analyze the commercial and legal issues involved, as well as resolve warranty allocation disputes.

Computer backups have only one purpose: to protect against unforeseen failures of systems.  Despite this, as data sources, they present their own risks in the context of government investigations or civil litigation. This article discusses the nature, purpose, and utility of backups, general obligations regarding backups in litigation or investigations and associated costs, and strategies for maintaining functionality without exposing the enterprise to unnecessary costs or risks.