Cloudy With a Chance of Broken Privilege: Maintaining Attorney-Client Privilege in a Virtual Environment

Due to the expanded use of cloud computing and an increase in the amount of work being done from home, questions can arise about how these new practices can affect attorney-client privilege. Communications between attorney and client once took place in face-to-face meetings. Now communications may occur via phone, text message, email, teleconference, or videoconference. Learn simple rules for preserving the privilege by reading the section “Privileged Information in a Virtual Environment.”

READ MORE

Related Content 

• Preserving the Attorney-Client Privilege When Communicating With Corporate Counsel
  Check out this article which discusses application of the attorney-client privilege to communications with in-house corporate attorneys. The warning: Don’t assume the attorney-client privilege protects all pre-litigation communication with in-house counsel. That privilege may not attach or may be easily waived by the unwary.
• Telecommuting Agreements: Key Drafting Considerations
  Learn how these programs, expanded due to the coronavirus pandemic, generally permit employees to “work from home,” subject to certain terms and conditions set forth in a telecommuting policy and in a written telecommuting agreement. This practice note informs the reader of the purposes for entering into telecommuting agreements (also known as teleworking and remote working agreements), the essential components of effective telecommuting agreements, and practical drafting suggestions and tips.

Practical Guidance Updates 
Featuring the latest updates in Practical Guidance.   

• Take Our Short Survey and Earn a $5 Reward*
• Tax Key Legal Developments Tracker (Federal)
  Stay informed on new developments:
  • Business entities: IRS provides guidance on the temporary 100% deduction for expenses that are paid or incurred in 2021 and 2022 for food or beverages provided by a restaurant. The guidance also explains when the temporary 100% deduction applies and when the 50% limitation continues to apply under R.C. Section 274. I.R.S Notice 2021-25.
  • Employment: IRS provides a safe harbor for certain taxpayers that received a PPP loan and, based on guidance issued by the Treasury Department and the IRS prior to the enactment of the COVID-related Tax Relief Act of 2020, did not deduct certain otherwise deductible expenses paid or incurred during the taxpayer’s taxable year(s) ending after March 26, 2020, and on or before December 31, 2020. The revenue procedure makes obsolete Revenue Procedure 2020-51.  Proc. 2021-20.
  • International Tax: IRS issues frequently asked questions (FAQs) to inform U.S. multinational enterprises (U.S. MNEs) considering whether to participate in the International Compliance Assurance Program (ICAP). The questions and responses are specific to U.S. MNEs that may be interested in ICAP. International Compliance Assurance Program (ICAP) Frequently Asked Questions.
• Document alerts allow you to stay current on legal developments that affect your practice. Find out how to set up your document alerts.
• New Practical Guidance Content
  • New Partnership Capital Account Reporting Requirements
  • Oil and Gas Tax: Fracking Developments and Incentives State Law Survey
  • Tobacco Excise Taxes
  • Energy Tax Credits and Incentives
• Recently Updated Practical Guidance Content
  • American Rescue Plan Act of 2021: An Analysis
  • Transfer Pricing Tax Fundamentals
  • The Practical Guidance Journal Spring 2021 Edition

*Subject to terms and conditions available here.

Experience results today with practical guidance, legal research, and data-driven insights—all in one place.

Experience Lexis+