At this time of year over many years, I am frequently asked if our practice gets busier as the year-end
nears. Many areas of law are seasonal, typically those serving clients who want to complete
transactions before year-end for tax purposes or estate planning or other reasons dependent on the
calendar year. But no two years have concluded the same in my practice. The differences have largely
arisen because of pending litigation and hearings that need to be set and decided or bankruptcy case
filings that need to be prepared before the end of December. Business and property sales have also
driven a year-end crush. The optimal approach, however, is for both client and counsel to plan for an
upcoming deadline. This ameliorates the potential for issues and details to be overlooked because all
parties involved have adequate opportunity to prepare and review documents, to engage in strategy as
opposed to merely reacting to events that arise as the deadline approaches, and to interface adequately
with other professionals working for the client, such as brokers, accountants and financial advisors.

So, as we move into the holiday season, the word to the wise is plan ahead and give your entire team of
professionals as much warning as possible about the issues you need addressed by the end of the year.
Happy Holidays!