Goodell – NFL – I’ll Run It Better For $2 Million A Year . . . Qualifications . . .

I have read that the contract for the NFL Commissioner position is being negotiated, with a salary range of $30,000,000 to $50,000,000 per year, plus perks. I’ll be Commissioner for $2 Million a year, and do a better job. The Commissioner’s position is high profile, but its not good when the Commissioner personally becomes such the focus of public discourse, and a battlefield for control between the owners, players, fans and the public.

For example, the Brady situation could have, and should have been handled very different. See prior blog posts for May 7 and 20, and August 13 and 22, 2015 at http://directorofficernews.com

A summary of my qualifications to be Commissioner:

Experienced lawyer and counselor on complicated matters including legal issues, workplace and employment, governance, litigation, corporate, abuse, directors and officers, etc. I have seen and have been involved in a lot of diverse, difficult situations.

CPA experience, in addition to finance and tax.

Board and audit committee chair leadership experience.

Very good interacting with people from different backgrounds who have different positions in complicated and highly charged and emotional situations, and keeping things from boiling over, while working toward positive resolution.

Experience as a mediator.

No baggage, unlike the current Commissioner.

A good feel for issues involving people, fans, the public, and running a business.

Ego in check.

More . . . .

Best to you, and looking forward to 2018. David Tate

 

 

I have become a member of ProVisors

Just a brief note. I have become a member of ProVisors in their San Mateo 2 group. I’m looking forward to collaborating with members of the group and other members of ProVisors. Onward. Please see links for the Royse Law Firm, and my blogs below, and connect with me through LinkedIn, twitter, etc. (you will find connect links on my blogs).

That’s all for now. I’m David Tate. I’m a California litigation attorney. I also provide advice on a range of legal duty, liability, business and workplace, corporate governance, D&O, risk management, and trust/fiduciary administration issues and situations, and I can put you in touch with an appropriate attorney if your needs are outside of my areas. You do need to consult with an attorney or other appropriate professional about your situation. This blog post or video or audio is not an advertisement or solicitation for services inside or outside of California. Thanks for reading, listening, or viewing.

David Tate, Esq., Royse Law Firm, Menlo Park office, California, with offices in northern and southern California. http://rroyselaw.com

 

See also my blogs at http://californiaestatetrust.com and at https://lawriskgov.com/ (and a prior blog at http://auditcommitteeupdate.com)

Royse Law Firm – Practice Area Overview – San Francisco Bay Area and Los Angeles Basin

  • Corporate and Securities, Financing and Formation
  • Corporate Governance, D&O, Boards and Committees, Audit Committees, Etc.
  • Intellectual Property – Patents, Trademarks, Copyrights, Trade Secrets
  • International
  • Immigration
  • Mergers & Acquisitions
  • Labor and Employment
  • Litigation (I broke out the litigation because this is my primary area of practice)
  •             Business
  •             Intellectual Property – Patents, Trademarks, Copyrights, Trade Secrets
  •             Trade Secrets, NDA, Accounting Issues, Fraud, Lost Income, Royalties, Etc.
  •             Privacy, Internet, Hacking, Speech, Etc.
  •             Labor and Employment
  •             Mergers & Acquisitions
  •             Real Estate
  •             Owner, Founder, Investor, Board & Committee, Shareholder, D&O, Etc.
  •             Insurance Coverage and Bad Faith
  •             Lender/Debtor
  •             Investigations
  •             Trust, Estate, Conservatorship, Elder Abuse, and Contentious Administrations
  • Real Estate
  • Tax (US and International) and Tax Litigation
  • Technology Companies and Transactions Including AgTech, HealthTech, Etc.
  • Wealth and Estate Planning, Trust and Estate Administration, and Disputes and Litigation

Audit Committee 5 Lines of Defense 10222017 David W. Tate, Esq. jpg

 

 

 

 

Two New EEOC Disability Discrimination Cases – Reasonable Accommodation, and Disability Screening

I have attached below clips from two new disability cases posted on the EEOC website. One case involves the reasonable accommodation issue, and the other case involves disability screening. Note, and this is important, EEOC website clips present only one side of the story. There is always more than one side. But I have attached these clips because they present the EEOC viewpoint, and they do highlight that there are a lot of business issues and situations involving and relating to disability discrimination.

This first clip is from a case involving American Airlines, dealing with reasonable accommodation. Again, I note that this is the EEOC viewpoint – I believe that the EEOC overstates the employer’s obligations.

This second clip is from a case involving Amsted Rail, dealing with alleged disability screening. Again, this presents only the EEOC’s viewpoint.

That’s all for now. I’m David Tate, and I’m a California litigation attorney, and I also handle governance and risk management. You need to consult with an attorney or appropriate professional about your situation. This blog post or video or audio is not an advertisement or solicitation for services inside or outside of California. Thanks for listening, viewing or reading.

David Tate, Esq., Royse Law Firm, Menlo Park, California office, with offices in northern and southern California. http://rroyselaw.com

See also my blogs at http://californiaestatetrust.com and at http://auditcommitteeupdate.com

Royse Law Firm – Practice Area Overview – San Francisco Bay Area and Los Angeles Basin

  • Corporate and Securities, Financing and Formation
  • Corporate Governance, D&O, Boards and Committees, Audit Committees, Etc.
  • Intellectual Property – Patents, Trademarks, Copyrights, Trade Secrets
  • International
  • Immigration
  • Mergers & Acquisitions
  • Labor and Employment
  • Litigation (I broke out the litigation because this is my primary area of practice)
  •             Business
  •             Intellectual Property – Patents, Trademarks, Copyrights, Trade Secrets
  •             Trade Secrets, NDA, Accounting Issues, Fraud, Lost Income, Royalties, Etc.
  •             Privacy, Internet, Hacking, Speech, Etc.
  •             Labor and Employment
  •             Mergers & Acquisitions
  •             Real Estate
  •             Owner, Founder, Investor, Board & Committee, Shareholder, D&O, Etc.
  •             Insurance Coverage and Bad Faith
  •             Lender/Debtor
  •             Investigations
  •             Trust, Estate, Conservatorship, Elder Abuse, and Contentious Administrations
  • Real Estate
  • Tax (US and International) and Tax Litigation
  • Technology Companies and Transactions Including AgTech, HealthTech, Etc.
  • Wealth and Estate Planning, Trust and Estate Administration, and Disputes and Litigation

Audit Committee 5 Lines of Defense 10222017 David W. Tate, Esq. jpg

 

 

 

Factors Influencing Corporate Culture – Chart From The IIA – Plus, Let’s Agree Upon Sample Culture And Governance Audit Programs

Passing this along, a chart from the Institute of Internal Auditors, identifying factors that influence corporate culture. I’m not sure about some of the ranking – particularly training and enforcement through disciplinary measures – it seems to me that those two categories would be ranked higher, and at about the same level as the establishment of a code of conduct (i.e., immediately below the first two ranked factors). Just comments for thought.

This chart came from a discussion about how to audit culture, and that it can be audited. As noted, for years auditors have tended to stay away from auditing culture, and I’ll also add governance as an audit area that auditors, internal and external, tend to stay away from, which is really perplexing since for years it has been known that culture is an important indicator of the possibility of fraud and unlawful acts. But, if I’m not mistaken, from my years of audit, when designing or planning the audit, doesn’t the external auditor already to some extent do an evaluation of and take into consideration the estimated reliability of the financial recordkeeping processes and internal controls – and wouldn’t that, or doesn’t that, or shouldn’t that, already to some extent take into consideration aspects of culture and governance?

Now both the COSO 2013 internal control framework and the new COSO enterprise risk management (ERM) framework list culture and governance as important framework criteria. Culture and governance are the first, underlying criteria in the new COSO ERM framework. And many other organizations are now promoting culture, including the National Association of Corporate Directors.

LET’S NOW HAVE A PUBLIC DISCUSSION TO DEVELOP CRITERIA AND STEPS FOR SAMPLE AUDIT PROGRAMS FOR (1) CULTURE AND (2) GOVERNANCE!

And, I say a “public discussion” because public and private businesses, nonprofits and governmental entities, and their auditors, will then have criteria to try to meet or exceed. Note, however, that I am not advocating that the criteria and steps create a legal standard. Internal controls and risk management design are highly discretionary – any effort to create a broad legal standard, other than, for example, the business judgment rule, will be met with extreme resistance, and very most likely failure and an inability to move these topics forward.

So . . . if you are an internal auditor, or an external auditor, how would you, or how do you, describe to management and the audit committee, and perhaps the board, the steps that you would take to audit the entity’s culture and the entity’s governance?

That’s all for now. I’m David Tate, and I’m a California litigation attorney, and I also handle governance and risk management. You need to consult with an attorney or appropriate professional about your situation. This blog post or video or audio is not an advertisement or solicitation for services inside or outside of California. Thanks for listening, viewing or reading.

David Tate, Esq., Royse Law Firm, Menlo Park, California office, with offices in northern and southern California. http://rroyselaw.com

See also my blogs at http://californiaestatetrust.com and at http://auditcommitteeupdate.com

Royse Law Firm – Practice Area Overview – San Francisco Bay Area and Los Angeles Basin

  • Corporate and Securities, Financing and Formation
  • Corporate Governance, D&O, Boards and Committees, Audit Committees, Etc.
  • Intellectual Property – Patents, Trademarks, Copyrights, Trade Secrets
  • International
  • Immigration
  • Mergers & Acquisitions
  • Labor and Employment
  • Litigation (I broke out the litigation because this is my primary area of practice)
  •             Business
  •             Intellectual Property – Patents, Trademarks, Copyrights, Trade Secrets
  •             Trade Secrets, NDA, Accounting Issues, Fraud, Lost Income, Royalties, Etc.
  •             Privacy, Internet, Hacking, Speech, Etc.
  •             Labor and Employment
  •             Mergers & Acquisitions
  •             Real Estate
  •             Owner, Founder, Investor, Board & Committee, Shareholder, D&O, Etc.
  •             Insurance Coverage and Bad Faith
  •             Lender/Debtor
  •             Investigations
  •             Trust, Estate, Conservatorship, Elder Abuse, and Contentious Administrations
  • Real Estate
  • Tax (US and International) and Tax Litigation
  • Technology Companies and Transactions Including AgTech, HealthTech, Etc.
  • Wealth and Estate Planning, Trust and Estate Administration, and Disputes and Litigation

Audit Committee 5 Lines of Defense 10222017 David W. Tate, Esq. jpg

 

 

 

Prior bad acts in the news – how would they be handled in court?

For several weeks the news has included allegations of misconduct and bad acts by leading people in Hollywood, elected representatives in Washington DC, and others. I believe that news of past bad acts and misconduct will continue.

The allegations and alleged circumstances are disturbing, very disturbing, to say the least.

Of course, there are facts, documents, testimony and other evidence that we don’t know, and that haven’t been explained. But the allegations are in the court of public opinion and social media, so everyone can reach their own opinions based on what is communicated.

In court every defendant has the right to defend himself or herself, and that is the way it must be. There is a general presumption of innocence, but that presumption is not always true in civil cases where the burden of proof can sometimes be shifted, such as if there is a fiduciary or trusting or confidential relationship.

In a lawsuit the issue can arise about how to handle prior bad acts or actions by the accused? Prior bad acts or actions, if proven to be true, can be very damming. The judge decides whether prior bad acts or actions of the accused can be admitted into evidence in a lawsuit about current new charges. This can be a difficult decision.

Proven prior bad acts or actions of the accused generally can be admitted into evidence to prove a pattern or practice of the accused or that the accused knew how to do something, but only if the prior bad acts or actions are sufficiently similar in type or nature to the type of wrongful act or conduct that is at issue in the current lawsuit.

But proven prior bad acts or conduct of the accused also can be held to be inadmissible as evidence in a court of law if their relevance or usefulness with respect to the current charges or allegations and possible guilt thereof is outweighed by the prejudice to the accused on the current new charges. Just because it is established that the accused committed a wrong of a similar type or nature in the past does not prove that the accused committed the current new alleged wrongful act, but it can establish that the accused had a pattern or practice of committing or that the accused knew how to commit the type of wrongful act or action that is at issue in the current lawsuit. It still must be established by admissible evidence that the accused committed the current charges or allegations – prior similar bad acts or actions alone will not suffice to establish guilt or liability on the current new alleged wrongful act. This can be a complicated issue.

That’s all for now. I’m David Tate, and I’m a California litigation attorney, and I also handle governance and risk management. You need to consult with an attorney or appropriate professional about your situation. This blog post or video or audio is not an advertisement or solicitation for services inside or outside of California. Thanks for listening, viewing or reading.

David Tate, Esq., Royse Law Firm, Menlo Park, California office, with offices in northern and southern California. http://rroyselaw.com

See also my blogs at http://californiaestatetrust.com and at http://auditcommitteeupdate.com

Royse Law Firm – Practice Area Overview – San Francisco Bay Area and Los Angeles Basin

  • Corporate and Securities, Financing and Formation
  • Corporate Governance, D&O, Boards and Committees, Audit Committees, Etc.
  • Intellectual Property – Patents, Trademarks, Copyrights, Trade Secrets
  • International
  • Immigration
  • Mergers & Acquisitions
  • Labor and Employment
  • Litigation (I broke out the litigation because this is my primary area of practice)
  •             Business
  •             Intellectual Property – Patents, Trademarks, Copyrights, Trade Secrets
  •             Trade Secrets, NDA, Accounting Issues, Fraud, Lost Income, Royalties, Etc.
  •             Privacy, Internet, Hacking, Speech, Etc.
  •             Labor and Employment
  •             Mergers & Acquisitions
  •             Real Estate
  •             Owner, Founder, Investor, Board & Committee, Shareholder, D&O, Etc.
  •             Insurance Coverage and Bad Faith
  •             Lender/Debtor
  •             Investigations
  •             Trust, Estate, Conservatorship, Elder Abuse, and Contentious Administrations
  • Real Estate
  • Tax (US and International) and Tax Litigation
  • Technology Companies and Transactions Including AgTech, HealthTech, Etc.
  • Wealth and Estate Planning, Trust and Estate Administration, and Disputes and Litigation

Audit Committee 5 Lines of Defense 10222017 David W. Tate, Esq. jpg

 

 

 

 

Roy Moore – some comments about handwriting authenticity

Roy Moore and his possible handwriting have been in the news.

It has been suggested that his alleged handwriting should be analyzed. That would certainly be done if this was in a court of law. Of course, this issue is now in the court of public opinion and social media.

Here are a few thoughts and comments about handwriting authenticity. Of course, there are facts, documents, testimony and other evidence that we don’t know, and that hasn’t been explained. Handwriting authenticity is an interest issue. I have had this issue in multiple cases.

Each party would want to have a handwriting expert evaluate the original of the questioned handwriting. The original may better show such things as pressure, starts and stops, changes in strokes, and whether or not different pens were used.

You would also want known accepted handwriting samples from Roy Moore that were written relatively close in time to when the questioned handwriting was written, and if possible that were written with a similar writing instrument.

I would caution that handwriting definitely is not an exact science, and with a little experience or some classes it’s not hard for a person to hold himself or herself as a handwriting expert.

Which means that different handwriting experts can focus on different things, and will have different opinions.

For credibility purposes, I would want a handwriting expert who has training and experience through the FBI or other law enforcement.

That’s all for now. I’m David Tate, and I’m a California litigation attorney, and I also handle governance and risk management. You need to consult with an attorney or appropriate professional about your situation. This blog post or video or audio is not an advertisement or solicitation for services inside or outside of California. Thanks for listening, viewing or reading.

David Tate, Esq., Royse Law Firm, Menlo Park, California office, with offices in northern and southern California. http://rroyselaw.com

See also my blogs at http://californiaestatetrust.com and at http://auditcommitteeupdate.com

Royse Law Firm – Practice Area Overview – San Francisco Bay Area and Los Angeles Basin

  • Corporate and Securities, Financing and Formation
  • Corporate Governance, D&O, Boards and Committees, Audit Committees, Etc.
  • Intellectual Property – Patents, Trademarks, Copyrights, Trade Secrets
  • International
  • Immigration
  • Mergers & Acquisitions
  • Labor and Employment
  • Litigation (I broke out the litigation because this is my primary area of practice)
  •             Business
  •             Intellectual Property – Patents, Trademarks, Copyrights, Trade Secrets
  •             Trade Secrets, NDA, Accounting Issues, Fraud, Lost Income, Royalties, Etc.
  •             Privacy, Internet, Hacking, Speech, Etc.
  •             Labor and Employment
  •             Mergers & Acquisitions
  •             Real Estate
  •             Owner, Founder, Investor, Board & Committee, Shareholder, D&O, Etc.
  •             Insurance Coverage and Bad Faith
  •             Lender/Debtor
  •             Investigations
  •             Trust, Estate, Conservatorship, Elder Abuse, and Contentious Administrations
  • Real Estate
  • Tax (US and International) and Tax Litigation
  • Technology Companies and Transactions Including AgTech, HealthTech, Etc.
  • Wealth and Estate Planning, Trust and Estate Administration, and Disputes and Litigation

Audit Committee 5 Lines of Defense 10222017 David W. Tate, Esq. jpg

 

 

 

We need a new push for civility in how we communicate with, and in how we physically and mentally treat each other – audio and text

See audio and text of this post below.  David Tate, Esq.

Audio:

 

Text:

Hello, I’m David Tate. I’m a California litigation attorney, and I also handle governance and risk management.

We need a new push for civility in how we communicate with, and in how we physically and mentally treat each other.

Do these ring a bell:

Name calling;

Gross hyperbole, unsupported assertions, or mischaracterizations; or

Destructive talk for no other purpose except to denigrate, disparage, vilify, belittle, bully or demonize the other person or argument?

This is a tough topic because generally, and constitutionally people are entitled to their right of opinion, expression and communication or speech, and the manner in which they do it – people legitimately do express themselves and act in different manners, as long as it isn’t unlawful.

And people are entitled and encouraged to advocate for their positions. Indeed, if you don’t advocate, your voice will not be heard.

Censorship, and regulating speech in general, are not the answer as they can tend to lead to oppression or at least suppression of speech, ideas, information and communication.

Often there is no clear bright line over which people should not cross in their communications. Sometimes those issues end up in court before a jury.

I’m just saying that with all-the-time, instantaneous 24-hour news and social media, and with what I am hearing and seeing daily, it seems clear that we need a new push for civility in how we communicate with, and in how we physically and mentally treat each other.

And I would like to see all of us, including people who are in positions of leadership or power, and who should have integrity, make that push and encourage others to also do so.

Who knows, maybe there will be a new interest in teaching and learning oral and written communication and persuasion methods and techniques, and in spotting false, misleading or unsupported techniques and arguments.

That’s all for now. I’m David Tate, and I’m a California attorney. You need to consult with an attorney or appropriate professional about your situation. This blog post or video or audio is not an advertisement or solicitation for services inside or outside of California. Thanks for listening, reading or viewing.

David Tate, Esq., Royse Law Firm, Menlo Park, California office, with offices in northern and southern California. http://rroyselaw.com

See also my blogs at http://californiaestatetrust.com and at http://auditcommitteeupdate.com

Royse Law Firm – Practice Area Overview – San Francisco Bay Area and Los Angeles Basin

  • Corporate and Securities, Financing and Formation
  • Corporate Governance, D&O, Boards and Committees, Audit Committees, Etc.
  • Intellectual Property – Patents, Trademarks, Copyrights, Trade Secrets
  • International
  • Immigration
  • Mergers & Acquisitions
  • Labor and Employment
  • Litigation (I broke out the litigation because this is my primary area of practice)
  •             Business
  •             Intellectual Property – Patents, Trademarks, Copyrights, Trade Secrets
  •             Trade Secrets, NDA, Accounting Issues, Fraud, Lost Income, Royalties, Etc.
  •             Privacy, Internet, Hacking, Speech, Etc.
  •             Labor and Employment
  •             Mergers & Acquisitions
  •             Real Estate
  •             Owner, Founder, Investor, Board & Committee, Shareholder, D&O, Etc.
  •             Insurance Coverage and Bad Faith
  •             Lender/Debtor
  •             Investigations
  •             Trust, Estate, Conservatorship, Elder Abuse, and Contentious Administrations
  • Real Estate
  • Tax (US and International) and Tax Litigation
  • Technology Companies and Transactions Including AgTech, HealthTech, Etc.
  • Wealth and Estate Planning, Trust and Estate Administration, and Disputes and Litigation

Audit Committee 5 Lines of Defense 10222017 David W. Tate, Esq. jpg