The Legal 500

Within Capital markets: debt offerings , Morrison & Foerster LLP is a third tier firm,

Morrison & Foerster LLP’s ‘very knowledgeable’ team is noted for its experience advising on investment grade debt offerings for both issuer and manager clients, particularly in the energy, cleantech, technology and media sectors, and is also ‘very strong in the REIT arena’. Furthermore, the group has an excellent covered bonds practice, and also advises on MTN programs and convertible bond offerings. New York-based James Tanenbaum and Anna Pinedo remain leading figures at the firm, and in July 2011, advised a group of 11 underwriters, including Barclays Capital, Credit Suisse Securities (USA) and Wells Fargo Securities, on Capital One Corporation’s $3bn senior notes offering. The firm continues to act as appointed underwriter counsel for Bank of America Merrill Lynch, and advised the bank on 100 debt offerings in this capacity during 2011. Co-chair of the firm’s public companies and securities practice David Lynn in Washington DC is an ‘excellent securities lawyer with strong capital markets expertise’. Lynn, with of counsel Ze’-ev Eiger in New York, advised UDR, a REIT, on a $300m offering of 4.25% senior notes. Other issuer highlights included advising CGI Group on a $475m Rule 144A/4 (2) cross-border private placement of senior notes into the US, and representing Dairy Crest Group in an $85m Rule 144A/4 (2) cross-border private placement of senior notes into the US. San Francisco-based Brandon Parris is highly recommended, and clients also rate the firm’s ‘good value for money’.

Within Capital markets: equity offerings , Morrison & Foerster LLP is a third tier firm,

The ‘user-friendly and incredibly responsive’ team at Morrison & Foerster LLP has an excellent reputation and track record for handling IPOs and other equity offerings. The ‘practical, thorough and commercially focused’ group is ‘very intelligent’ and provides ‘great client service’ to both issuers and managers, particularly in the technology, cleantech, REIT and life sciences sectors. The ‘top-notch’ team features James Tanenbaum and Anna Pinedo, who are ‘experienced and results-oriented lawyers’, and recently advised drug company BioLineRX in a listing on NASDAQ of American depositary receipts (ADRs). Pinedo also advised Medley Capital Corporation on its $134m IPO in January 2011. David Lynn is singled out for his knowledge of SEC matters, and represented the REIT UDR in a $496.3m public offering of common stock. On the underwriter side, the ‘top quality’ team represented Barclays Capital, JPMorgan Securities, Morgan Stanley, Bank of America Merrill Lynch and Keefe, Bruyette & Woods in a $2bn forward offering of common stock by Capital One Financial Corporation. San Francisco-based Andrew Thorpe advised FBR Capital Markets & Co as underwriter of Hanmi Financial Corporation’s $80.5m public offering of common stock. Lloyd Harmetz is also recommended. All individuals are based in New York unless mentioned otherwise.

Within Capital markets: global offerings , Morrison & Foerster LLP is a third tier firm,

Morrison & Foerster LLP fields a strong team, which is active in both debt and equity global offerings work. The firm has experience across several jurisdictions, including Europe, Asia and Canada. The New York-based capital markets team includes Anna Pinedo, who is rated for her ‘excellent Latin America practice’ and broad expertise in other areas. In May 2011, Pinedo represented the underwriters regarding a $15bn update to the MTN program of Rabobank Nederland, Utrecht Branch. Bank of America Merrill Lynch remains a important client for the group, and Pinedo, James Tanenbaum and Lloyd Harmetz recently represented the underwriters in a CAD$650m public debt offering and program takedown of floating rate notes for BAC Canada Finance Company, guaranteed by Bank of America Corporation. The group counts Royal Bank of Canada and National Bank of Canada among clients. Jerry Marlatt is representing Depfa Bank (New York Branch) on the establishment of a $26bn US commercial paper program for Kells Funding. Clients value the firm’s wide network of offices across key jurisdictions to provide a high-quality service.

Within Corporate restructuring, tier 4

The peer consensus is that Morrison & Foerster LLP has ‘really come out of nowhere in the last couple of years to establish a strong reputation in this space’, and clients point out that ‘service levels are outstanding’ and lawyers display ‘deep business acumen and industry knowledge’. There is no doubt that the firm has been involved in a growing proportion of the market’s largest mandates over recent years, particularly in the real estate and financial services areas. Led from New York by the ‘phenomenally experienced’ Larren Nashelsky and the ‘highly technical and extremely responsive’ Gary Lee, the team also maintains a strong West Coast presence ensuring ‘excellent national coverage and strong regional contacts’. Highlighted as ‘one of the top creditor/committee practices in New York, and the US generally’, the firm is also considered to be ‘gaining the credibility to start making a serious play for debtor representations’. Anthony Princi is a ‘very strong creditor lawyer and a tough negotiator’ and is leading the team representing the official unsecured creditors in the restructuring of Ambac Financial Group – the financial services company has around $1.2bn in outstanding senior bond debt. The firm also received an instruction from the unsecured creditor committee in the high-profile Chapter 11 of the Los Angeles Dodgers baseball team. In a groundbreaking regulatory matter, it advised the insurance division of the State of Rhode Island’s department of business regulation in the first proposed discharge and liquidation of the obligations of a solvent insurer in the US. Clients also single out Larry Engle as a ‘bulldog in representing the client’, and Lorenzo Marinuzzi as doing an ‘unbelievably good job in managing complex cases’.

Within Financial services: litigation, tier 4

Consumer class actions in the credit space are a strong aspect of Morrison & Foerster LLP’s practice, albeit this capability was lessened somewhat when William Wade-Grey left in 2011 to work with a US federal agency. Mark Ladner represented Bank of America in a class action brought by credit cardholders alleging that the bank wrongly charged them after failing to apply same-day credit to payments. Another highlight for the team was its assistance to US Bank in a challenge against officials concerning Iowa state law on the electronic transfer of funds. Practice co-chair James McGuire helped win the case on summary judgment for the client by arguing that the National Bank Act pre-empts Iowa’s Electronic Transfer of Funds Act. Fellow co-chair Nancy Thomas guided Capital One through litigation concerning its alleged breach of the Truth in Lending Act. In the mortgage space, Michael Agoglia and Wendy Garbers are defending JPMorgan Chase and Aurora Loan Services against putative class actions concerning their alleged failure to modify mortgage loans under the Home Affordable Modification Program.

Within Financial services: regulatory, tier 4

Morrison & Foerster LLP is increasingly active out of Washington DC, following the recent recruitment of Dwight Smith and the ‘extremely knowledgeable and practical’ Charles Horn from Alston & Bird LLP and Mayer Brown respectively. The firm’s bi-coastal ten-partner team provides ‘very specialized and knowledgeable’ advice to both retail and wholesale banking clients. ‘Preeminent in his field’, Horn has an excellent reputation for advising on M&A-related banking mandates, and along with the ‘professional and knowledgeable’ Barbara Mendelson, represented Northern Trust on the consolidation of three subsidiary depository institutions into a single resulting bank. As part of his broad-ranging practice, the ‘superb’ Henry Fields handles a raft of private equity transactions and banking mandates within the financial services industry; he recently represented AmericanWest Bancorp on the sale of its subsidiary to a private equity fund. However, the group remains best known for its ‘outstanding’ reputation within the consumer finance sector, particularly in relation to credit card payment operations. The ‘excellent’ Richard Fischer has vast experience in the area having worked closely with clients on every major legislative and regulatory initiative affecting financial services and payment systems since the mid-1970s. Fischer was a key part of the team that recently represented Capital One on the regulatory issues associated with its $2.6bn acquisition of HSBC Holdings’ US credit card business. Other recommended partners include Oliver Ireland, for credit card issues and Los Angeles-based Joseph Gabai, for mortgage banking matters. Clients include the American Bankers’ Association, Bank of Montreal, Citibank, ING Bank and Mizuho Corporate Bank.

Within Project finance, tier 4

Morrison & Foerster LLP’s ‘robust’ six-partner team has ‘very strong industry knowledge’ and ‘integrates well’ with clients. New York-based Frederick Jenney heads the team, which has excellent cleantech capabilities and a strong New York-based Japanese practice, which has enabled it to gain a foothold in deals with an Asian element. While the firm acts for a mix of lenders and sponsors, the client base is weighted towards the former, and includes Acciona Energía, CleanPath Ventures, Mitsubishi Heavy Industries, NextEra Energy Resources, Tokyo Gas Co and Zurich North America. Jenney and his team acted for the US Department of Energy in providing more than $1.4bn in loan guarantees to the subsidiaries of Bright Source Energy for three projects in the 400MW Ivanpah concentrated solar thermal power complex in the Mojave Desert, California. New York-based Peter Dopsch acted for Inkia Energy in a proposed $668m financing for the construction of a hydroelectric power plant in Peru. In an illustration of its nuclear credentials, New York partner Jana Mansour acted for Toshiba America Nuclear Energy Corporation on the development of two advanced boiling-water reactor units in Texas. This involved negotiating construction and consortium contracts, a $300m investment in Nuclear Innovation North America, and a $500m vendor-financing facility. The firm’s Washington DC, Northern Virginia and Tokyo offices acted for the same client and Toshiba Corporation in their proposed $200m investment in United States Enrichment Corporation, America’s sole producer of enriched uranium for nuclear power plants. Dian Grueneich joined the San Francisco office from the California Public Utilities Commission, and energy and infrastructure expert Joel Friley rejoined the firm in San Francisco from Macleod Dixon LLP. Washington DC-based practice head Nicholas Spiliotes is also recommended.

Within Structured finance , Morrison & Foerster LLP is a third tier firm,

With a ‘strong background in the structured finance space’, the lawyers at Morrison & Foerster LLP are ‘fully aware of industry issues and do not need seek further guidance, and as a result, provide timely and accurate advice’. The New York-centered practice delivers well-rounded expertise and the service is the ‘best on the street’. For one client, ‘the firm is at the top when it comes to commodity derivative transactions’, and others would ‘strongly recommend it to any companies seeking legal advice in the structured products field’. A recent highlight for the group saw Jerry Marlatt (‘great to work with’) represent RBS Securities as underwriter in Toronto-Dominion Bank’s $3bn Rule 144A covered bond offering, which was the largest-ever 5-year covered bond in the US market. In the structured products space, Lloyd Harmetz regularly represents Merrill Lynch as underwriter in structured note and structured CD offerings for Barclays Bank, Royal Bank of Canada and HSBC Bank (USA). Highly recommended individuals include David Kaufman, for his ‘knowledge of securities laws and OTCs, combined with sound commercial judgment’, and Anna Pinedo for her ‘extensive industry contacts and proactive guidance’.

Within Energy: litigation, Morrison & Foerster LLP is a second tier firm,

Morrison & Foerster LLP advises clients in the LNG, renewables, pipelines and nuclear spaces, and is run from the firm’s Washington DC and California offices. The team is advising Sempra Energy in the matter of Sanchez Ritchie v Sempra Energy in the Southern District of California. Ritchie, a Mexican citizen, alleged (inter alia) that Sempra bribed Mexican authorities and engaged in improper activity thereby denying his real property rights, damaging his real and personal property, and having him wrongfully arrested by the Mexican authorities to further Sempra’s construction of an LNG terminal in Baja California, Mexico. The court found that all damages in the complaint resulted from action by the Mexican authorities, who acted on privileged communications made by Sempra. The court granted Sempra’s motion to dismiss, but did so without prejudice and with leave to amend. The plaintiff has amended the complaint and the proceedings are ongoing. It is advising the DOE on litigation risk for assessing whether to grant a loan guarantee to High Plains Ranch II, the project developer for the California Solar Ranch Project in San Luis Obispo County, in light of a lawsuit filed by a local citizen and two environmental groups seeking an order to invalidate project approvals and prevent development. Senior counsel Robert Loeffler in Washington DC co-heads the group with new arrival Dian Grueneich in San Francisco, who is a former Commissioner at the California Public Utilities Commission.

Within Energy: renewable/alternative, Morrison & Foerster LLP is a second tier firm,

Morrison & Foerster LLP has a comprehensive renewables practice and the team is representing Calera in all aspects of its efforts to negotiate and permit a pilot plant facility to test its carbon dioxide sequestration and green cement technology. The team advised Brightpath Capital Partners on its investment in Sungevity, which designed an online ‘iQuote’ sales process to assess customers’ roofs remotely and accurately determine the homes’ solar potential in an effort to make it more accessible for private residences to use solar energy. It also recently represented CH Energy in its acquisition, financing, development and subsequent sale of the Shirley wind farm in Wisconsin, and is currently advising enXco on the acquisition and development of three renewable energy projects. The highly regarded Richard Jenney in Washington DC advises the DOE on loan guarantees for renewables projects, including the $1.6bn loan guarantee for the $2.2bn Ivanpah solar complex. Former lead commissioner for renewables transmission at the California Public Utilities Commission Dian Grueneich co-heads the practice group with Susan Mac Cormac and Chris Carr; all three are based in San Francisco.

Within Environment: litigation, Morrison & Foerster LLP is a third tier firm,

Morrison & Foerster LLP is ‘significant in California’, handling ‘quality work’. It is especially known for its expertise in Proposition 65 matters, but its strengths extend to endangered species, cleantech and water law. Its recent work includes defending three separate cases in a Proposition 65 matter relating to the alleged use of acrylamide in coffee and cereal; the clients involved are a coalition of US producers of coffee beans, General Mills, Kellogg USA and Post Foods. The firm also continues to advise the Metropolitan Water District of Southern California in litigation over ‘biological opinions’ under the Endangered Species Act; the result of the case would restrict water exports from the Bay Delta, having a major impact on California’s already strained water supply. Other clients include Sierra Pacific Industries, Mattel, Costco Wholesale Corporation, ExxonMobil and the California Forestry Association. Christopher Carr is the chair of the environment and energy group, based out of San Francisco. Michèle Corash is ‘one of the best environmental lawyers in the nation’, and Los Angeles-based Peter Hsiao is well regarded for hazardous waste and clean- up cases.

Within Environment: transaction and regulatory, tier 4

‘Experienced, responsive, professional’, Morrison & Foerster LLP provides an ‘outstanding level of service’ and has ‘unmatched expertise’. Its recent work includes representing Union Pacific in the company’s move to modernize a rail yard near the Port of Los Angeles using radically alternative energy; the project has entered its public review stage and is being hotly contested by community groups – the firm’s work involves ensuring full compliance with the appropriate land use and building permit requirements. The firm is also helping renewable energy company Enxco in the environmental and land use issues surrounding its wind and solar development in California; this involves navigating the maze of compliance issues under the National Environmental Policy Act (NEPA), the California Endangered Species Acts, the Williamson Act and others. Its transactional work in 2011 included advising Toshiba in its $2.3bn acquisition of Landis+Gyr AG in Switzerland; and assisting The Nature Conservancy in Bolivia with the possible restructuring of its carbon credit project, and with the establishment of a 60,000-acre ecological corridor in Kenya. Dian Grueneich and Theresa Cho joined the team in 2011. Peter Hsiao is ‘everything you would want in outside counsel’.

Within Healthcare: life sciences, tier 4

A cross-practice team at Morrison & Foerster LLP represented Abraxis Bioscience in its acquisition by Celgene Corporation; the deal had a significant IP element with the pending approval of breast cancer drug Abraxane for other types of cancer potentially increasing the deal’s value to $3.5bn, and the firm has subsequently been retained by Celgene to advise on the Abraxis patent portfolio. Other clients have included Catalyst Biosciences, Terumo Corporation and Acambis. Patent prosecution and product liability defense remain the basis of the firm’s reputation in the area.

Within Copyright, tier 4

Morrison & Foerster LLP's coast-spanning practice continued to handle notable copyright disputes for clients in the high-tech, online and software fields. This included Tenth Circuit affirmation of a lower court's decision in favor of the firm's client Novell in a longstanding and high-profile lawsuit brought by SCO regarding copyright ownership of the UNIX software system. IP co-chair and experienced trial lawyer Eric Acker led this matter with IP litigator Michael Jacobs, who is 'an outstanding lawyer: he is a strategic thinker, outstanding courtroom advocate, and a great team leader'. Jacobs also represented the defendant in Vernor v Autodesk, earning a favorable Ninth Circuit appeal ruling regarding the application of the first sale doctrine to computer software. James Hough, who heads the firm's New York litigation team, has handled a number of copyright infringement cases. The Los Angeles team includes Anthony Press, who led for the plaintiff in Konami Digital Entertainment v The Upper Deck Company, which involved copyright infringement claims regarding the Yu-Gi-Oh! trading card game.

Within Patent licensing and transactional, Morrison & Foerster LLP is a first tier firm,

Morrison & Foerster LLP's ‘outstanding' patent licensing practice adeptly caters to a large number of global clients, across the full spread of licensing transactions. This strong group fields three partners and two of counsel, and is based in New York and San Francisco. It is led by the hugely experienced Paul Jahn, and also includes William Schwartz, who is a ‘real expert on IP transactions and a trusted advisor. He understands complex issues'. Tessa Schwartz has acted on the IP aspects of acquisitions by Intel and ON Semiconductor. Work highlights for the team included representing EchoStar in its $500m settlement and cross-license with TiVo, following long-running litigation, and acting on a number of mandates for Yahoo!, including the sale of its social bookmarking service Delicious; and its acquisition of online advertising alliance 5to1. The group has also acted on a number of complex standalone licensing transactions, such as a landmark digital licensing deal and IP-heavy joint venture agreements for leading companies in the entertainment industry. Of counsel Rufus Pichler and Aaron Rubin are also recommended.

Within Patent litigation: full coverage, Morrison & Foerster LLP is a second tier firm,

Morrison & Foerster LLP is ‘excellent for complex patent litigation', and ‘provides well-thought advice, can simplify a case, and focus exclusively on core issues'. The team has been involved in a number of bet-the-company cases and is noted for its focus on high-tech and related industries, with representative clients including Cypress Semiconductor, Nikon and Mitsubishi. Michael Jacobs is a lead partner for the plaintiff in Oracle America v Google, alleging infringement of its Java software patents. Eric Acker was involved in achieving a favorable settlement for Kyocera after Fractus brought patent infringement allegations. In medical devices, the team acted for ICU Medical in a case obtaining a jury verdict of infringement against RyMed. Harold McElhinny has ‘excellent trial skills, getting involved in matters from the beginning and providing great advice'. Alexander Hadjis is recommended for ITC investigations and has particular expertise in semiconductor and related areas. He is representing Osram in ITC and federal district court proceedings against Samsung and LG regarding LED technology.

Within Patent litigation: International Trade Commission, Morrison & Foerster LLP is a third tier firm,

Morrison & Foerster LLP fields a team with extensive trial experience and has a keen focus on areas such as semiconductors and high technology. In Washington DC, Brian Busey mainly focuses on Section 337 disputes, and IP co-chair Alexander Hadjis has clients including Hitachi, Spansion and Meru Networks. The pair are representing complainant Osram against Samsung and LG regarding LED technology as well as counter suits made by Samsung before the ITC. Hadjis is also litigating for Cypress Semiconductor in an investigation against GSI technology and other respondents (including Nokia, Motorola and Alcatel-Lucent) in a patent case regarding SRAM semiconductor technology.

Within Patent prosecution: utility and design patents , Morrison & Foerster LLP is a third tier firm,

Morrison & Foerster LLP is 'recognized as one of, if not the best, in life sciences IP' overall and the team 'can be counted on to go that extra mile in every situation'. The team of 20 dedicated partners is based in five offices, and has comprehensive coverage of different technologies. The group continues to provide patent application, drafting and strategy services to clients such as Genentech, Abraxis and Gilead. New clients include Heinz. San Francisco-based practice head Michael Ward is a ‘true professional and super-knowledgeable in science, industry and the law'. The group also includes the well-respected Catherine Polizzi and Mika Mayer, who represents Guided Delivery Systems, and has ‘a strong technical background' and ‘star quality status'; both are based in Palo Alto.

Within Trademarks: litigation, Morrison & Foerster LLP is a third tier firm,

Morrison & Foerster LLP's practice, led by San Francisco-based Douglas Hendricks, Jennifer Lee Taylor and Rosemary Tarlton, has been representing high-tech industry clients in IP disputes involving trademark and trade dress infringement claims. Hendricks and Taylor also have experience in cases regarding medical devices and consumer products. Both are acting in cases regarding the distinction between trade name and trademark confusion: Nimbus Data Systems v Nimble Storage, Inc and Rearden LLC v Rearden Commerce, Inc, which is currently on appeal to the Ninth Circuit. Tarlton was a lead partner in the successful defense of software company Red Hat Inc against a trademark and unfair competition lawsuit brought by website hosting site Karasulu regarding Red Hat's acquisition of a software hosting service it owned. Other clients include Autodesk and Lucasfilm Ltd.

Within Mutual/registered funds, Morrison & Foerster LLP is a third tier firm,

Morrison & Foerster LLP’s recruitment of Jay Baris, who is ‘an expert in the arena of ‘40 Act mutual funds and investment management’, from Kramer Levin Naftalis & Frankel LLP in March 2011 has significantly energized the registered funds practice. He joins a team that includes Thomas Devaney in New York and another two partners in Palo Alto, which has been winning a good following among closed-end funds and ETFs seeking formation counsel. Clients include the Victory Funds, a $15bn investment company consisting of a family of more than 20 mutual funds, as well as the independent trustees of, variously, ProShares, ProFund Trust and Access One Trust, the latter a $27bn mutual fund complex that houses a wide range of ETFs. In 2011, the group represented the independent trustees of Old Mutual Funds in the reorganization process connected to its sale to Touchstone Investments. It also advises the independent trustees of FBR Funds on all its regulatory and compliance issues. The team is praised for its ‘strong client service, high levels of responsiveness and depth of knowledge at the firm’.

Within Employee benefits and executive compensation, tier 4

Morrison & Foerster LLP’s West Coast-based EBEC practice provides support to other departments in the firm, in particular in M&A transactions. The technology sector drives much of the firm’s work and as acquisitions in this area are very talent-intensive, the EBEC team’s advice is vital for employee retention. Michael Frank, in Palo Alto, assisted Intel Corporation in its $7.68bn cash acquisition of McAfee, the security software provider. In San Francisco, Paul Borden represented Toshiba in its acquisition of a 60% stake in Landis+Gyr. Practice clients include Adobe Systems, Nikon, MedAmerica and Fujitsu.

Within Leading trial lawyers,

James Brosnahan, Morrison & Foerster LLP: In a distinguished career, James Brosnahan has tried over 140 cases to verdict and continues to do so in a ‘smart, knowledgeable, effective, strategic, and tireless’ manner. Brosnahan obtained a unanimous decision before the California Supreme Court on behalf of the Californian Redistricting Committee in a significant matter on voting rights. Brosnahan added this success to numerous other high-profile representations down the years, of which his defense of John Walker Lindh, the first US citizen accused of terrorism after the World Trade Center attacks, is arguably the best known.

Within Product liability and mass tort defense: aerospace/aviation, Morrison & Foerster LLP is a first tier firm,

Morrison & Foerster LLP is ‘a top-flight aviation firm’ with ‘great counsel’ and ‘a lot of depth’; one client notes that it has ‘provided a number of excellent attorneys over the years’. The San Diego-based practice is ‘widely recognized as one of the top aviation and product liability defense teams in the country’, and, as such, clients ‘value the advice and counsel highly’. It represented Honeywell in litigation in San Francisco arising from the crash of a special operations military helicopter in Afghanistan in 2007, obtaining summary judgment in 2010 for Honeywell based on the government contractor defense. In August 2011, the Ninth Circuit affirmed the decision. It continues to win repeat instructions from this client, advising it on matters including investigation and potential litigation arising from the crash of Air France Flight 447, a matter in which it also acted for the insurer. Other highlights included representing Alaska Airlines in a case brought by a group of first-class passengers who were removed from a flight in 2003: in May 2011, the firm succeeded in persuading the Ninth Circuit to overturn the Nevada federal court’s decision to grant summary judgment to plaintiffs. The case will be re-tried. The firm also acted for Cessna Aircraft Company in a series of cases arising from accidents involving Cessna Caravan 208 light aircraft flown in icing conditions. AirTrans Airways, Allianz, Amlin Aviation, Columbia Helicopters and Desktop Aeronautics are also clients. The ‘highly thought of’ Don Rushing is ‘smart, experienced, tenacious, and client-focused’, and ‘universally well respected in this arena’. James Huston, William O’Connor and William Janicki are also ‘very good at what they do’, and Erin Bosman is also recommended.

Within Product liability and mass tort defense: consumer products (including tobacco), Morrison & Foerster LLP is a second tier firm,

Morrison & Foerster LLP’s expertise lies outside the tobacco litigation space; it has experience across a range of consumer product sectors for an impressive client roster that includes Costco, Lucasfilm, Mattel, Kraft Foods, Starbucks and Sears. It is currently defending members of the Grocery Manufacturers Association, including Coca-Cola and Del Monte, against allegations that certain products expose consumers to lead levels that require warning or disclosure. Monier has instructed it in a class action alleging that concrete roofing tiles were falsely advertised as “lifetime” as it was not disclosed that weathering would cause them to lose color; plaintiffs are seeking aggregate damages of more than $450m plus punitive damages. The firm is representing a coalition of US coffee producers in responding to claims based on the presence of acrylamide in coffee products. Additionally, it is acting for General Mills, Kellogg USA and Post Foods in acrylamide litigation. In San Francisco, Penelope Preovolos is well known the consumer technology and electronics fields and Michèle Corash is also highly regarded, and Linda Lane in San Diego is considered the go-to attorney for counseling advice and risk assessments. Practice group head Erin Bosman is also in San Diego.

Within Product liability and mass tort defense: pharmaceuticals and medical devices, Morrison & Foerster LLP is a third tier firm,

Morrison & Foerster LLP’s ‘quick response times’, ‘great industry knowledge’ and ‘solid advice’ makes the firm ‘expensive, but worth it’ owing to its ‘excellent service’. One of its key clients is APP Pharmaceuticals, for which it is national counsel in cases alleging that local anesthetic products used in pain pumps contribute to the development of post-surgical chondrolysis, a degenerative condition of the shoulder. The same client has also instructed the firm in an MDL proceeding and state consolidated cases where hundreds of plaintiffs claim an injectable drug causes a degenerative condition of the jaw. The litigation involves failure to warn as well as preemption and causation issues. Novartis and Bayer are also clients. In San Francisco, Arturo Gonzalez is ‘one of the finest trial lawyers in the US’ and William Tarantino is ‘an experienced counsel who is an excellent leader and has great knowledge of the law’. Erin Bosman and James Huston chair the product liability group, and both are based in San Diego.

Within Product liability and mass tort defense: toxic tort, Morrison & Foerster LLP is a second tier firm,

Morrison & Foerster LLP’s team is ‘experienced, responsive and professional’; its attorneys ‘know the law, provide sound advice and excellent work product’, and are ‘sensitive to clients’ needs’. It has been active in Proposition 65 litigation over acrylamide, defending a coalition of US coffee producers, as well as two large California-based coffee sellers, and General Mills, Kellogg and Post Foods. It has a longstanding relationship with Cytec in asbestos cases, defending the client in lawsuits alleging personal injury and wrongful death due to asbestos fibers in the workplace. Costco recently instructed the group in litigation alleging that it dealt improperly with hazardous waste generated at its California gas stations, and the team is assisting The Newark Group in seeking cleanup and injunctive relief for solvent contamination at one of its properties. Much of the firm’s work is based on the West Coast, and Peter Hsiao in Los Angeles is ‘great at what he does’; Michèle Corash in San Francisco is also recommended.

Within Securities: shareholder litigation, tier 4

Utilizing an extensive network of offices covering the East and West Coast and Colorado, the ‘proactive and instructive team’ at Morrison & Foerster LLP is ‘very knowledgeable in securities litigation both at a federal and state level’ and billing is ‘the best in the industry for clarity and conciseness’. Put simply: ‘If a client wants to win, these are the lawyers to use’. Co-led by Randall Fons in Denver, Jack Auspitz and Carl Loewenson in New York and Jordan Eth in San Francisco, the practice was bolstered in 2011 by the arrival of auditor specialist Robert Hubbell as partner from Gibson Dunn. He joins a 63-partner group that also includes ‘sharp seasoned lawyer’ Joel Haims – noted for ‘gaining the respect of opposing counsel’ – and the ‘smart, strategic and committed’ James Brosnahan. Although it maintains its strong reputation for representing high-tech companies, clients include major corporations, financial institutions and professional services players. In a headline piece of credit crisis-related ligation, the firm is representing 11 of Countrywide Financial Corporation’s 13 outside directors named in numerous claims arising from the decline in price of Countrywide’s securities. Yahoo! and Merrill Lynch are also recent clients.

Within Supreme Court and appellate, Morrison & Foerster LLP is a third tier firm,

Morrison & Foerster LLP provides an ‘excellent overall level, including response times, business acumen, strength of team, and appropriateness of advice’. Its lawyers ‘focus exclusively on core issues’. The ‘excellent’ Deanne Maynard chairs the practice from Washington DC, while senior of counsel Miriam Vogel, a former appellate judge, is the key figure in Los Angeles. Maynard argued the first case of the US Supreme Court’s October 2010 term, scoring an 8-1 victory for client Bank of America in Ransom v FIA Card Services, as a result of which it will no longer be possible for a debtor who owns a car outright to be able to claim that he has any ‘reasonably necessary’ monthly expense for car ownership. Maynard was part of the team that successfully affirmed that independent state agencies serving as protection and advocacy services can sue other state entities in federal courts to seek enforcement of their federal rights. On the appellate front, the 45-lawyer team has bases on both coasts, and also in Denver. This ‘efficient and cost-effective’ group also achieved notable victories at the Californian Court of Appeal for Target as well as Bullis Charter School. Maynard, Michael Jacobs, Brian Matsui and Daniel Muino won an important victory at the Tenth Circuit for client Novell in its epic litigation with SCO Group, most recently winning affirmation of its copyright ownership rights. Seth Galanter joined the Obama administration in November 2011.

Within Trade secrets, Morrison & Foerster LLP is a second tier firm,

Morrison & Foerster LLP’s trade secrets working group, co-chaired by Daniel Westman in Virginia and the ‘very smart’ Bryan Wilson in Palo Alto, handled a steady caseload of employee-movement based trials during 2011, advising Mantech International Corporation in its action against former employee Barry Greenberg and Analex, and defending XO Communication against claims of trade secret misappropriation and non-solicitation allegations by Global Crossing. The team advised on cutting-edge issues around the use of social media such as representing LinkedIn in trade secrets claims which arose in cross-border trials, run by Eric Tate and Arturo Gonzalez in 2011. Clients including Booz Allen Hamilton choose the firm for protection of valuable technical information and confidential data. Daniel Westman is chair of the trade secrets committee of the American Intellectual Property Law Association.

Within White-collar criminal defense , tier 7

Led out of the firm’s New York and California offices, Morrison & Foerster LLP provides a ‘superb quality service’ to corporates and individuals across the waterfront of white-collar issues. Sitting within its wider securities litigation, enforcement and white-collar criminal defence group, the firm is well-placed to handle work for clients on numerous fronts including regulatory investigations, congressional inquiries, grand jury trials and related civil litigation. ‘Very bright’ co-head Carl Loewenson is an ‘excellent litigator’ and is one of a number of former ex-federal prosecutors that also includes the ‘superb’ Ronald White. Loewenson is involved as a court-appointed receiver in three separate SEC enforcement actions including a continued role for the victims of the CBL Ponzi scheme (to date he has managed to secure approximately 90% of the $200m invested). Adam Hoffinger is representing Mylan Laboratories in a false claims action alleging misrepresentations to the Medicaid program regarding the FDA approval status of certain drugs. On the West Coast, James Brosnahan has an exceptional reputation and as part of his general litigation expertise is regularly involved in high-profile white-collar matters. The firm’s international network, which includes offices in London and Asia, is regularly involved alongside the US team to represent clients that are the subject of FCPA investigations.

Within Marketing and advertising, Morrison & Foerster LLP is a second tier firm,

Clients commend Morrison & Foerster LLP’s ‘strong, responsive and knowledgeable’ 20-lawyer team. D Reed Freeman and Julie O’Neill in Washington DC are recognized for their expertise on national advertising and FTC matters, and counsel clients including Dotomi, Experian, 33 Across and Adchemy on online advertising regulation. The California group handles false advertising cases on Lanham Act issues and California Business & Professions Code §17200 and §17500 disputes. William Stern and his team handle cases brought by the Surgeon-General regarding health claims made in advertising. They are currently representing 19 producers of packaged fruit, fruit juice, and fruit and vegetable-based baby foods in six consolidated federal class actions. David McDowell successfully defended Cadbury Adams in the Court of Appeal against claims concerning the marketing of Trident White chewing gum. Other clients include Target Corporation, Netflix, Costco, Fujitsu America, Unilever, Monier and Expedia. Penelope Preovolos handles consumer class action cases and false advertising claims.

Within Technology: data protection and privacy, Morrison & Foerster LLP is a first tier firm,

Recommended as ‘excellent in all respects’, Morrison & Foerster LLP’s global cross-disciplinary team of over 60 attorneys advises regulators and high-profile clients on prominent privacy, data protection and data security, and undertakes corporate transactional and litigation support. The practice is underpinned by the firm’s international footprint and technology prowess. ‘Preeminent’ practice chair Miriam Wugmeister in New York wins the respect of the market, particularly for her international work. 2011 saw an increase in contentious work, including class actions. Key issues include behavioral and targeted advertising, the right to be forgotten, cookies, cloud computing and geolocation. Regulatory advice concentrated on the healthcare, financial and retail sectors. Clients ‘wholeheartedly recommend phenomenal lawyer’ D Reed Freeman in Washington DC. Julie O’Neil focuses on state and federal consumer protection law including the review of online and offline advertising, competitor and regulator challenges, sweepstakes, promotions, and direct marketing. The ‘well-informed’ Andrew Smith and Rick Fischer advise insurance companies, banks, and investment companies on ‘current trends and developments’ as well as new federal rules relating consumer data. William Stern in San Francisco is representing Citibank in a privacy consumer class action relating to a data security breach. Wugmeister and her team are representing Citi in the related case in New York. David McDowell in Los Angeles is defending several famous retailers in class actions alleging that they improperly collected personal information. ‘Rising star’ Christine Lyon in Palo Alto ‘returns high-quality work very promptly’. Other prestigious clients include Capital One Financial, Citibank, Lexis-Nexis and Visa.

Within Technology: outsourcing, Morrison & Foerster LLP is a second tier firm,

Chris Ford in Washington DC heads Morrison & Foerster LLP’s global outsourcing practice, which advises clients on joint ventures and telecommunications and licensing transactions, ERP and systems integration and is recognized for its ‘specialized expertise in the technology offshoring space’. Ford and of counsel Scott Stevenson, recommended as ‘exceptionally helpful and responsive’ and ‘articulate, astute negotiators’ represented National Railroad Passenger Corporation (Amtrak) in the $420m outsourcing of its IT platform to IBM and AT&T. Thomas Knox in McLean represented a major pharmaceutical client. In New York, John Delaney, who combines outsourcing, data privacy and IP expertise, and Vivian Hanson represented Warner Brothers Music in a series of outsourcing transactions. Clients commend the team as ‘nice people, immediately responsive, with excellent business/legal acumen’. Hanson is recognized for her expertise in complex, large-scale transactions and regularly handles outsourcing deals for major clients in Japan. Julian Millstein, who retired from full-time practice, provides neutral mediation and arbitration services. On the West Coast, Russell Weiss in Los Angeles represented MediConnect Global which is providing outsourced services to WellPoint in relation to the design, development, and maintenance of an online medical record retrieval system, online workflow management system, and related functionality. Other key clients include NYK LINE, Moody’s and Dow Jones.

Within Technology: transactions, Morrison & Foerster LLP is a first tier firm,

Morrison & Foerster LLP combines IP and technology credentials with a strong international presence. With 50 lawyers in seven US offices, the technology transactions group has the bandwidth to handle multiple big-ticket deals. Clients rate attorneys as ‘outstanding, with great expertise, timeliness and good billing practices’. Tessa Schwartz in Los Angeles, Paul Jahn in San Francisco and Rufus Pichler in New York are representing Intel on its acquisition of Fulcrum Microsystems. Jahn and Pichler represented Hitachi in the $4.3bn sale of Hitachi Global Storage Technologies to Western Digital. Tessa Schwartz and William Schwartz, ‘a real expert on IP transactions and a trusted advisor’, represented Yahoo! in the sale of Delicious. ‘Outstanding’ litigator Michael Jacobs is ‘a strategic thinker and great resource’. John Delaney in New York, who has an excellent reputation for handling IP, outsourcing and hi-tech matters, is advising a major retailer on an online digital distribution platform for motion pictures and television shows. Chris Ford and Scott Stevenson in Washington DC are recommended. Laurie Hane moved in-house and Julian Millstein retired from full-time practice. Key clients include Warner Music Group, Time Warner Cable, Novell, Fujitsu, Moody’s and Technicolor.

Within Antitrust, tier 5

The ‘excellent’ lawyers at Morrison & Foerster LLP are ‘team players, subject matter experts and sensitive to client needs’. The well-rounded group handles matters spanning a range of industries, with a particular focus on technology, transport, life sciences and financial services. 2011 was a strong year, which saw lawyers acting on a number of landmark deals. Notably, the team advised Hitachi in the $4.3bn sale of Hitachi Global Storage Technologies to Western Digital (one of the biggest technology deals of 2011), and represented Terumo Corporation on its $2.6bn acquisition of US medical device company CaridianBCT (the largest acquisition ever by a Japanese company in the medical device sector). In the litigation arena, the firm acted for Bank of America in the payment card antitrust litigation, alleging interchange fees and merchant discounts, which is one of the largest private antitrust cases ever brought. The firm’s antitrust group is predominantly based in Washington DC, where David Meyer (‘deep expertise and very strong intellect’) co-chairs the practice alongside Stephen Smith. Elsewhere, in New York, trial lawyer Dennis Orr is recommended, and in Los Angeles, Sean Gates is the key contact, particularly for IP-related antitrust issues.

Within M&A: large deals ($1bn-5bn), Morrison & Foerster LLP is a third tier firm,

Global technology and life sciences deals are strength spots for Morrison & Foerster LLP, bringing ancillary capabilities to bear such as impressive patent and technology transactions talent, and the practice is experienced in deals in the healthcare, consumer products and financial services sectors. In addition, the firm is extremely well known in the market for advising Japanese clients on their M&A transactions. Leveraging off its market-leading Tokyo-based M&A practice, the New York office routinely handles significant Japanese cross-border M&A deals. The practice advised Novellus Systems on its $3.3bn sale to Lam Research, and represented Intel on its $7.7bn acquisition of McAfee, the world’s largest dedicated security technology company, which transaction being the largest M&A deal in Intel’s history. The team again acted for Intel on its $1.4bn acquisition of Infineon Technologies’ Wireless Solutions business. Other highlights included assisting Terumo Corporation in its $2.6bn acquisition of US medical device company CaridianBCT, a global provider of technology, products and services in the blood banking, transfusion medicine and cell therapy industries, which transaction was the largest acquisition ever by a Japanese company in the medical device sector; and representing AmericanWest Bancorporation in the sale and recapitalization of FDIC-insured AmericanWest by its parent holding company, AmericanWest Bancorporation, to SKBHC Holdings and SKBHC Hawks Nest Acquisition Corporation in a bankruptcy sale. The practice also advised Qatalyst Partners, lead financial advisor to Autonomy, a leading enterprise information management software company, in its $10.2bn acquisition by Hewlett Packard; acted for Visa in its approximately $110m acquisition of South Africa-based Fundamo (Proprietary), a leading platform provider of mobile financial services for mobile network operators and financial institutions in developing economies; was counsel to Hitachi in the sale of its hard disk drive and data storage business, Hitachi Global Storage Technologies, to Western Digital for $4.3bn in cash and stock; and represented the Special Committee of 99 Cents Only Stores, in the $1.6bn acquisition of the company by Ares Management and Canada Pension Plan Investment Board. San Diego-based Scott Stanton is global corporate group chair, and New York corporate group head Michael Braun remains a notable player in significant cross-border M&A. Braun is also co-chair of the Japan practice group, and represents some of Japan’s largest companies in their US transactions. Braun is ‘a very strong lawyer, practice and business savvy’. Spencer Klein in New York, and Lawrence Yanowitch in northern Virginia, are recommended. Klein is ‘one of the best deal lawyers in the country. He has good instincts and knows corporate finance issues well’. Yanowitch is ‘a good M&A advisor’. In 2011, Palo Alto-based David Lipkin joined from Cooley LLP, and Michael O’Donnell, who brings more than 25 years’ experience in life sciences transactions, arrived from Wilson Sonsini Goodrich & Rosati. O’Donnell has been a key player in notable Bay Area and San Diego biopharmaceutical company transactions. The arrival of ex-Sonnenschein Nath & Rosenthal partner William Choe in the Palo Alto office has strengthened ties between the firm’s Silicon Valley and Asia practices in cross-border M&A. Denver-based Hendrik Jordaan, and San Francisco-based Gavin Grover, Michael O’Bryan and Robert Townsend are recommended. Clients confirm ‘satisfaction with the overall excellent level of service, including response times, business acumen, and strength of team and appropriateness of advice’.

Within M&A: litigation, Morrison & Foerster LLP is a third tier firm,

Morrison & Foerster LLP’s litigation partners that handle M&A litigation form part of the firm’s larger securities litigation, enforcement and white collar criminal defense group. The bi-coastal team is known for handling challenging deal litigation matters for a diverse group of high-profile clients, including Cogent, Mentor and The Clorox Company. Typical experience for the group includes acting in class action litigation brought by shareholders against companies, directors, officers, and associated parties when a public company is sold or receives a public offer to be acquired. The practice advised Eyak Technologies, one of the largest Native American-owned government contractors providing telecommunications and IT products and services to the federal government, when it was sued by GTSI sued in the Delaware Court of Chancery in connection with Eyak’s proposed acquisition of GTSI, which wished to stop the acquisition and to assert claims under the parties’ Amended Operating Agreement; and acted on behalf of the former directors of Mentor Corporation in a shareholder class action arising out of Mentor’s $1.124bn acquisition by Johnson & Johnson, which was negotiated in the midst of the economic crisis in the Fall of 2008. Other significant representations included advising Sonic Solutions in the successful defeat of a shareholder bid to enjoin Rovi Corporation’s $720m acquisition of Sonic Solutions. Denver-based Randall Fons is a recommended practitioner. Judson Lobdell and Jordan Eth in San Francisco, Erik Olson in Palo Alto, and San Diego-based Sean Prosser are key contacts. In New York, Jack Auspitz, and Carl Loewenson Jr are also recommended.

Within Venture capital and emerging companies, Morrison & Foerster LLP is a third tier firm,

Morrison & Foerster LLP’s largest concentration of venture capital and emerging companies expertise is in California. It has a core focus on life sciences and clean technology, and has successfully exploited the tightening trade and investment nexus between the US and China. In 2011, China and Asia stalwart Charles Comey, who is ‘hard working and views client service as a very important part of his job’, transferred from the firm’s Shanghai office to Palo Alto and has dramatically augmented this side of the practice. The firm has also invested further into its Palo Alto office with the lateral hires of senior figure and life sciences specialist Michael O’Donnell and three associates from Wilson Sonsini Goodrich & Rosati, and technology and life sciences expert David Lipkin from Cooley LLP. The firm is now a more than credible player on the life sciences side, with Stephen Thau also in Palo Alto. The firm also has a thriving clean technology practice, which encompasses early stage development to major international projects. The firm is commended for its responsiveness, ‘customer-centric’ approach and ‘commitment to quality service’. Clients also commend the ‘good depth’ with ‘associates performing well on a consistent basis’. Other key partners include Jay de Groot and Taylor Stevens in San Diego, Palo Alto partners Suzanne Graeser, who specialises in clean technology venture financings and life sciences, and start-up specialist Timothy Harris. Leading San Francisco-based clean technology specialist Susan Mac Cormac is also recommended, as are Charles Katz and Thomas Knox in Northern Virginia.

Within Land use/zoning, Morrison & Foerster LLP is a third tier firm,

Morrison & Foerster LLP strengthened its land use practice with the hire of Dian Grueneich and Theresa Cho in March 2011 as partner and of counsel, respectively. Work highlights included the entitlement and development of the proposed 3.1 million sq ft Apple Campus 2 in Cupertino. The firm also represented EnXco on environmental and land use aspects of a wind and solar development, including compliance with NEPA and the CEQA.

Within Real estate, Morrison & Foerster LLP is a third tier firm,

The 43 partners at Morrison & Foerster LLP are ‘particularly effective for large and complex transactions’ across the US real estate market. Operating from both coasts, it is an ‘outstanding’ team of ‘very knowledgeable’ lawyers, with ‘deep experience’. Mark Edelstein in New York and Marc Young in Los Angeles co-chair the global real estate group, which deals with both ‘healthy’ real estate transactions and distressed assets. Edelstein has been leading the advice to Eurohypo AG in relation to the bankruptcy of General Growth Properties, and continues to act for Wachovia Bank and Wells Fargo in connection with matters arising from the 2009 bankruptcy of Extended Stay Hotels. He and Christopher Delson represented a major Irish bank in the sale of its US commercial mortgage loan portfolio to Wells Fargo Banks for approximately $1.4bn. Revitalized construction financing provided an opportunity for the group to represent Bank of America in a $700m syndicated construction loan to develop a 100-story building on West 57th Street in Manhattan, set to be the tallest residential building in North America. Young has been representing Amalgamated Bank in connection with almost $300m of construction loans secured on hotels at LAX and Chicago O’Hare airports. Goldman Sachs and Gramercy Capital are among his other major clients. Thomas Fileti, who also advises Eurohypo, is valued for his ‘insightful legal analysis, attention to detail, and ability to synthesise complex matters’.

Within Domestic tax: East Coast, tier 6

Co-chairs of the firm’s tax department Craig Fields (‘provides solid advice’) and Thomas Humphreys are based in Morrison & Foerster LLP’s New York office. Fields also chairs the highly recommended dedicated state and local tax group which has a truly nationwide reach. Humphreys heads the federal tax group, with expertise in federal tax, capital markets and investment management. The firm recently represented Bank of America Merrill Lynch in connection with its development of notes linked to the Investable Volatility Index and required a novel analysis and review of the relevant tax considerations. Key clients include BNP Paribas, Raymond James Financial, and Deutsche Bank. Paul Frankel is recommended.

Within Domestic tax: West Coast, Morrison & Foerster LLP is a second tier firm,

Morrison & Foerster LLP has nine tax partners across its offices on the West Coast. Robert Cudd leads the federal practice, which works with significant foreign and domestic clients and has seen a high volume of work coming from infrastructure, timber, and renewable energy sectors in project financing. The firm has also recently enjoyed a strong M&A practice, including handling acquisitions by Intel and other firms in the tech space. Tom Steele (‘great to work with, highly skilled and effective’) heads an ‘excellent’ state and local tax practice, involving all manner of taxes at the sub-national level, including county and city taxes. The firm acts in this respect for multistate and multinational Fortune 100 and Fortune 500 clients in litigation and planning matters. Bernie Pistillo joined the firm’s San Francisco office in September 2011 from Shearman & Sterling LLP’s New York office. Recent work highlights include representing 99c Only Stores in its $1.6bn acquisition by Ares Management and Canada Pension Plan Investment Board, triggering complex domestic and cross-border tax issues.

Within Financial products, Morrison & Foerster LLP is a second tier firm,

Morrison & Foerster LLP’s tax lawyers advise on a broad spectrum of financial products matters, and work closely with other departments in the development of new and innovative products. Co-chair of the firm’s tax department Thomas Humphreys has significant expertise and has been working with Bank of Montreal to develop new platforms for the issuance of structured products, advising the bank on all related US tax issues. Humphreys also advised several major financial institutions and banks on the tax aspects of structured notes offerings, along with up-and-coming associate Remmelt Reigersman, who regularly advises on tax aspects of capital markets transactions, financial instruments and complex cross-border investment and financing transactions. Key clients include Bank of America Merrill Lynch, RBC Capital Markets, BNP Paribas and Barclays Capital.

Within International tax, tier 4

Thomas Humphreys heads up Morrison & Foerster LLP’s nine-strong international tax team across the US in New York, San Francisco and San Diego that handles cross-border assignments in conjunction with colleagues in established Tokyo, Hong Kong, Shanghai and Beijing offices. Humphreys and Remmelt Reigersman represent RBC Capital Markets on all US tax aspects with respect to its structured notes offerings including equity, currency, ETF and commodity-linked products and recently represented that client in a novel matter with respect to the tax aspects of the creation of notes linked to the EquityCompass Equity Risk Management Strategy. Robert Cudd represented Clorox Company in a carve-out transaction in which it sold its interests in its domestic and foreign automobile care products for $800m to a private fund involving domestic and numerous foreign operations with royalty structures. Key clients include BNP Paribas, Bank of Montreal and Landisbanki.

Within Tax controversy, Morrison & Foerster LLP is a third tier firm,

Morrison & Foerster LLP’s tax controversy attorneys are spread across several of the firm’s offices, with the greatest concentration in New York. Craig Fields is co-chair of the firm’s tax department and chair of the SALT group, an area in which the firm maintains an excellent reputation. Paul Frankel is ‘an expert’ in the field. Outside of New York, Thomas Steele and Andres Vallejo represented Nextel Boost of California in its challenge against the City of Los Angeles’ telephone user tax (TUT). The firm also has considerable federal expertise. Washington DC-based Edward Froelich, a former trial attorney for the tax division of the Department of Justice, represents clients on all aspects of federal tax controversy. Froelich was joined by Thomas Humphreys, from the New York office, who has particular expertise regarding tax elements of financial products, in representing the official creditors’ committee for Ambac Financial Group in connection with its proceedings against the IRS regarding tax refunds. Washington DC- based James Merritt and Robert Cudd in San Francisco are also recommended. Practice clients include Hair Club, Reynolds Metal Company and General Mills.