Volume 86 u No. 21 u Aug. 15, 2015 ALSO INSIDE • Lawyers in Leadership CLE • my.OKBar.org Improvements • New Disability Law Section • Leadership Academy Participants Announced Program Planners/Moderators: David A. Poarch, OBA President, Norman John Morris Williams, Executive Director, OBA SEPTEMBER 16, 23, & 30, 2015 Noon – 2 p.m. LOCATION: Your choice: Any place with a computer! LLC Tax for Non-Tax Lawyers: A Plain English Explanation John M. Cunningham is of counsel to the northern New England law firm of McLane, Graf, Raulerson & Middleton, P.A. His practice is focused on LLC formations and on business entity restructuring. He is the author of Drafting Lim- ited Liability Company Operating Agreements, the leading U.S. LLC formbook and practice manual, published by Wolt- ers Kluwer Law & Business. He has taught numerous OBA LLC seminars, all of which have received high attendee evaluations. This course will provide non-tax lawyers with clear, non-technical explanations of: Tax choice of entity - i.e., the process of choosing the best federal income tax regimen for single-member and multi-member LLCs; The tremendous economic advantages potentially available to LLCs under Internal Revenue Code Subchapters K (partnership taxation) and S (S corporation taxation) How to draft basic federal tax provisions in LLC operating agreements. Seminar materials will include LLC model operating agreements implementing the above explanations. Programs begin at noon and adjourn at 2:00 p.m. SEPT. 16 Introduction to the LLC law and Quick Review of Federal Income Taxation and Tax Tasks in Forming LLCs Check-the-Box Regulations - The Foundation of LLC Tax This course has been ap- SEPT. 23 proved by the Oklahoma Bar Association Mandatory How to Choose the Best Federal Income Tax Regimen for an LLC for Federal Income Continuing Legal Education Tax Purposes Commission for 2 hour of How to Choose the Best Federal Income Tax Regimen for an LLC for Social Security Tax mandatory CLE Credit, in- cluding .50 hours of ethics Purposes for the September 30th Important Tax Provisions in Operating Agreements webcast. Registration for all 3 events is recommended but not required. Ques- SEPT. 30 tions? Call (405) 416-7029. Tax Provisions in Operating Agreements (cont’d) TUITION: $250 for all three Statutory Conversions of Corporations to LLCs - Overview of Oklahoma Business dates or $100 each. No dis- Organization and Federal and State Tax Law counts. Register online at: Ethical Issues in Handling Tax Issues in LLC Formations www.okbar.org/members/- cle REGISTER ONLINE AT WWW.OKBAR.ORG/MEMBERS/CLE 1602 The Oklahoma Bar Journal Vol. 86 — No. 21 — 8/15/2015 Theme: pg. Opening a Law Office 1662 Editor: Dietmar Caudle New Disability Law Section contents DEPARTMENTS Aug. 15, 2015 • Vol. 86 • No. 21 1604 From the President 1640 Editorial Calendar 1679 From the Executive Director 1681 Law Practice Tips 1683 Ethics & Professional Responsibility 1686 OBA Board of Governors Actions 1693 Oklahoma Bar Foundation News 1696 Young Lawyers Division 1699 Calendar 1701 For Your Information 1603 Bench and Bar Briefs 1607 In Memoriam 1608 What’s Online 1612 The Back Page pg. FEATURES 1664 1607 The What, Why and How of Search Participants Engine Optimization (SEO) Selected By Jared K. Nelson PLUS 1613 Ethical Considerations When Opening a Law Practice 1655 Letter to the Editor By Joseph P. Balkenbush 1656 Taxation Law Section: 2015 Oklahoma Tax Legislation 1619 Insurance for Lawyers and By Sheppard F. Miers Jr. Law Practices By Jennifer Beale 1660 Master Lawyers Section: Are You a Cobbler or a Lawyer? 1627 Opening a Modern Law Office: Coping By Renée DeMoss with Today’s Rapidly Changing Law Firm Join the New Disability Law Section Business Model 1662 to Fight to Give the Disabled Their By Jim Calloway Voice Back Because It Is Not Your Money! 1633 1664 Leadership Academy Participants By D. Scott Pappas Announced 1637 Professional Liability: A Lawyer and 1665 Promote Your Practice with the Law Firm’s Major Exposure New my.OKBar.org By Phillip D. Fraim 1670 Changes Proposed to RGDP Rule 3.3: 1643 The Importance of Your Fellow Lawyers Member Comments Requested By Tracey Garrison 1671 End of Session Legislative Report - 1647 The Non-Tech Side of Starting Your Own Part 2 Practice By Duchess Bartmess By Michelle C. Harrington 1675 Photo Highlights: Sovereignty 1653 11 Things to Know When Starting a Symposium Small Town Practice 1678 OBA Nominating Petitions and Board By Stephen Beam of Governors 2016 Vacancies Vol. 86 — No. 21 — 8/15/2015 The Oklahoma Bar Journal 1603 FROM THE PRESIDENT Tension Among Branches of Government Escalating By David Poarch Fueled by politics, a remarkable level of hostility is continu- political attacks on the judiciary diminish ally directed at our judiciary today. Partisan fury fuels the rancor at both the independence of the judiciary, and at the state and federal level. Examples are widespread at all levels and on least equally, if not more importantly, the both sides of the aisle. Railing against the decision in Bush v. Gore, one public’s confidence in our system of jus- Democratic U.S. senator accused the nation’s highest court of “install- tice. The distinction between fair criticism ing” George W. Bush in the White House, labeling it “the most activist of judicial opinions and intimidation and Supreme Court in history.” threats directed at judges is an important one. In our own state, when the Oklahoma Supreme Court recently ruled that the ex- The increasing Fair criticism plays a critical press language of the Oklahoma Constitu- role in improving the quality of tion precluded the placement of a privately political attacks the courts, no doubt. Every donated Ten Commandments monument on on the judiciary appeal, every petition for re- the grounds of the state Capitol, several hearing, every dissent is a criti- members of the legislature called publicly for diminish the cism of a judicial decision. We the impeachment of the justices who joined in have every right and should the majority opinion. These are but two exam- independence of the ask if a decision is correct. ples in a sea of comparable unending rants in judiciary, and at But we should also ask what response to decisions handed down by our the Constitution requires and highest courts, particularly where provisions least equally, if not whether it should be amended. of the state or federal constitutions are applied more importantly, And if the case involves statu- to the actions of the other branches in a man- tory interpretation, whether ner perceived to place limits on their actions, the public’s the Legislature should respond routinely described for public consumption as with new legislation. “the will of the people.” confidence in our And while it is equally clear Undeniably, tension between the three system of justice. that every one of us has the independent branches of government has First Amendment right to be a existed since our country was formed. Enlight- demagogue and to make irre- ened by their own common experience, the founders deliberately antici- sponsible criticism, threats to remove judg- pated with more than a mere modicum of forethought, the need for es from office or otherwise attempt to restraint on authority, mindful of the dangers intimidate them in an effort to influence posed by allowing absolute power to reside in their decisions is incompatible with the the hands of any one person or group. rule of law and our sworn oath as lawyers, as well as that of public officials, to sup- When John Adams’ vice president, Thomas port and defend the Constitution of the Jefferson, a Republican, was elected president in United States and the Constitution of the 1800, not a single Republican held a federal state of Oklahoma. Judges have a duty to judgeship. President Adams and his party, the enforce those very constitutional provi- Federalists, had stacked the bench with mem- sions to protect the rights of minorities, bers of their own party. That tension ultimately whether political, racial, ethnic, religious led to the decision in Marbury v. Madison three or otherwise, and while legislators and years later — fixing the power of the courts to executive officers may base their decisions declare actions of the executive and legislative on focus groups and opinion polls, judges branches unconstitutional — and thereby hold- may not. ing them accountable. I encourage each of you to remain But to all appearances, this historical tension vigilant to ensure that we continue to President Poarch appears to be escalating at an unprecedented promote the rule of law in our courts in practices in Norman. pace to a disrespectful level of outright hostility Oklahoma — free of political threats [email protected] and malevolence, fueled by politics. Not with- and intimidation. 405-329-6600 out consequence for everyone. The increasing 1604 The Oklahoma Bar Journal Vol. 86 — No. 21 — 8/15/2015 THE OKLAHOMA BAR JOURNAL is a publication of the Oklahoma Bar Associa- tion. All rights reserved. Copyright© 2015 Oklahoma Bar Association. Statements or opinions expressed herein are those of the authors and do not necessarily reflect those of the Oklahoma Bar Association, its officers, Board of Governors, Board of Editors or Volume 86 u No. 21 u Aug. 15, 2015 staff. Although advertising copy is reviewed, no endorsement of any product or service offered by any advertisement is intended or JOURNAL STAFF BOARD OF EDITORS implied by publication. Advertisers are solely responsible for the content of their ads, and JOHN MORRIS WILLIAMS, MELISSA DELACERDA, the OBA reserves the right to edit or reject Editor-in-Chief Stillwater, Chair any advertising copy for any reason. [email protected] LUKE ADAMS, Clinton Legal articles carried in THE OKLAHOMA BAR JOURNAL are selected by the Board of CAROL A.