Legal, Tax, EHS, and HR Expert Information & Analysis

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u=t("handle"),c=t(2),f=window,s=f.document,p="addEventListener",l="attachEvent",d=f.XMLHttpRequest,v=d&&d.prototype;NREUM.o={ST:setTimeout,CT:clearTimeout,XHR:d,REQ:f.Request,EV:f.Event,PR:f.Promise,MO:f.MutationObserver},t(1);var g=""+location,m={beacon:"bam.nr-data.net",errorBeacon:"bam.nr-data.net",agent:"js-agent.newrelic.com/nr-974.min.js"},w=d&&v&&v[p]&&!/CriOS/.test(navigator.userAgent),y=e.exports={offset:a(),origin:g,features:{},xhrWrappable:w};s[p]?(s[p]("DOMContentLoaded",i,!1),f[p]("load",r,!1)):(s[l]("onreadystatechange",o),f[l]("onload",r)),u("mark",["firstbyte",a()],null,"api");var h=0},{}]},{},["loader"]);</script> <link rel="SHORTCUT ICON" href="/web/20160823043132im_/http://www.bna.com/assets/img/favicon.ico?v=2"/> <link rel="prev"/> <link rel="next"/> <title>Legal, Tax, EHS, and HR Expert Information & Analysis | Bloomberg BNA</title> <meta name="viewport" content="width=device-width, initial-scale=1"> <link rel="stylesheet" type="text/css" href="//web.archive.org/web/20160823043132cs_/http://www.bbthat.com/assets/v1.2.1/that.css"> <link rel="stylesheet" href="/web/20160823043132cs_/http://www.bna.com/assets/css/main.min.css?v=017.1"> <meta name="fragment" content="!"> </head> <body class="default-layout"> <div id="bb-that"> <nav class="bb-that"> <header class="bb-that-header bb-that--container"> <a class="bb-that-header__link bb-that-header--sitemap-trigger" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/company/?utm_source=bloomberg-menu&utm_medium=bna">Bloomberg the Company & Its Products</a><a class="bb-that-header__link" href="https://web.archive.org/web/20160823043132/https://bba.bloomberg.net/?utm_source=bloomberg-menu&utm_medium=bna"><span>Bloomberg Anywhere Remote Login</span><span>Bloomberg Anywhere Login</span></a><a class="bb-that-header__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/professional/bcom-demo/?utm_source=bloomberg-menu&utm_medium=bna&bbgsum=DG-WS-CORE-bbgmenu-demo">Bloomberg Terminal Demo Request</a> </header> <div class="bb-that__sitemap bb-that--container"> <div class="bb-that__close"></div> <ul class="bb-that__sitemap-sections bb-that--visible-md bb-that--visible-lg"> <li class="bb-that__col bb-that__col--md"> <section class="bb-that-category"> <h2 class="bb-that-category__title">Bloomberg</h2> <div class="bb-that-category__content"><p class="bb-that-category__text">Connecting decision makers to a dynamic network of information, people and ideas, Bloomberg quickly and accurately delivers business and financial information, news and insight around the world.</p></div></section> <section class="bb-that-category"> <h2 class="bb-that-category__title">Customer Support</h2> <div class="bb-that-category__content"><p class="bb-that-category__text">Americas<br/> +1 212 318 2000</p><p class="bb-that-category__text">Europe, Middle East, & Africa<br/> +44 20 7330 7500</p><p class="bb-that-category__text">Asia Pacific<br/> +65 6212 1000</p></div></section> </li> <li class="bb-that__col bb-that__col--md"> <section class="bb-that-category"> <h2 class="bb-that-category__title">Company</h2> <ul class="bb-that-category__content"><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/careers/?utm_source=bloomberg-menu&utm_medium=bna">Careers</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/diversity-inclusion/?utm_source=bloomberg-menu&utm_medium=bna">Diversity & Inclusion</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/bcause/?utm_source=bloomberg-menu&utm_medium=bna">Sustainability</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.techatbloomberg.com/?utm_source=bloomberg-menu&utm_medium=bna">Technology</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/company/bloomberg-facts/?utm_source=bloomberg-menu&utm_medium=bna">History & Facts</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/philanthropy/?utm_source=bloomberg-menu&utm_medium=bna">Philanthropy & Engagement</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/company/london/?utm_source=bloomberg-menu&utm_medium=bna">Bloomberg London</a></li></ul></section> <section class="bb-that-category"> <h2 class="bb-that-category__title">Communications</h2> <ul class="bb-that-category__content"><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/company/announcements/?utm_source=bloomberg-menu&utm_medium=bna">Press Announcements</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/company/press-contacts/?utm_source=bloomberg-menu&utm_medium=bna">Press Contacts</a></li></ul></section> <section class="bb-that-category"> <h2 class="bb-that-category__title">Follow Us</h2> <ul class="bb-that-category__content"><li class="bb-that-category__item"><a href="https://web.archive.org/web/20160823043132/http://www.facebook.com/Bloomberglp" class="bb-that-category__social-link bb-that--icon-facebook" target="_blank">Facebook</a></li><li class="bb-that-category__item"><a href="https://web.archive.org/web/20160823043132/https://twitter.com/bloomberg" class="bb-that-category__social-link bb-that--icon-twitter" target="_blank">Twitter</a></li><li class="bb-that-category__item"><a href="https://web.archive.org/web/20160823043132/https://www.linkedin.com/company/2494" class="bb-that-category__social-link bb-that--icon-linkedin" target="_blank">LinkedIn</a></li><li class="bb-that-category__item"><a href="https://web.archive.org/web/20160823043132/https://www.instagram.com/bloomberg/" class="bb-that-category__social-link bb-that--icon-instagram" target="_blank">Instagram</a></li><li class="bb-that-category__item"><a href="https://web.archive.org/web/20160823043132/https://vimeo.com/bloomberg" class="bb-that-category__social-link bb-that--icon-vimeo" target="_blank">Vimeo</a></li></ul></section> </li> <li class="bb-that__col bb-that__col--md"> <section class="bb-that-category"> <h2 class="bb-that-category__title">Financial Products</h2> <ul class="bb-that-category__content"><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/professional/?utm_source=bloomberg-menu&utm_medium=bna&bbgsum=DG-WS-CORE-bbgmenu">Bloomberg Terminal</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloombergtradebook.com/?utm_source=bloomberg-menu&utm_medium=bna&bbgsum=DG-WS-02-13-TBOOK-bbgmenu">Bloomberg Tradebook</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloombergbriefs.com/?utm_source=bloomberg-menu&utm_medium=bna">Bloomberg Briefs</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloombergindices.com/?utm_source=bloomberg-menu&utm_medium=bna&bbgsum=DG-WS-05-13-Indices-bbgmenu">Bloomberg Indices</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloombergsef.com/?utm_source=bloomberg-menu&utm_medium=bna&bbgsum=DG-WS-08-13-SEF-bbgmenu">Bloomberg SEF</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://about.bloomberginstitute.com/?utm_source=bloomberg-menu&utm_medium=bna">Bloomberg Institute</a></li></ul></section> <section class="bb-that-category"> <h2 class="bb-that-category__title">Bloomberg Customers</h2> <ul class="bb-that-category__content"><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/https://bba.bloomberg.net/?utm_source=bloomberg-menu&utm_medium=bna">Bloomberg Anywhere Remote Login</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/professional/downloads/?utm_source=bloomberg-menu&utm_medium=bna">Download Software</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://service.bloomberg.com/portal/sessions/new?utm_source=bloomberg-menu&utm_medium=bna">Service Center</a></li></ul></section> </li> <li class="bb-that__col bb-that__col--md"> <section class="bb-that-category"> <h2 class="bb-that-category__title">Enterprise Products</h2> <ul class="bb-that-category__content"><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/enterprise/?utm_source=bloomberg-menu&utm_medium=bna&bbgsum=DG-WS-09-13-ES-bbgmenu">Enterprise Solutions</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/trading-solutions/?utm_source=bloomberg-menu&utm_medium=bna&bbgsum=DG-WS-09-13-TS-bbgmenu">Trading Solutions</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/vault/?utm_source=bloomberg-menu&utm_medium=bna&bbgsum=DG-WS-09-13-ES-BVAULT-bbgmenu">Bloomberg Vault</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloombergpolarlake.com/?utm_source=bloomberg-menu&utm_medium=bna">Bloomberg PolarLake</a></li></ul></section> <section class="bb-that-category"> <h2 class="bb-that-category__title">Industry Products</h2> <ul class="bb-that-category__content"><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://about.bgov.com/?utm_source=bloomberg-menu&utm_medium=bna">Bloomberg Government</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bna.com/?utm_source=bloomberg-menu&utm_medium=bna">Bloomberg Law/BNA</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/https://bol.bna.com/?utm_source=bloomberg-menu&utm_medium=bna">Bloomberg Big Law</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://about.bnef.com/?utm_source=bloomberg-menu&utm_medium=bna">Bloomberg New Energy Finance</a></li></ul></section> </li> <li class="bb-that__col bb-that__col--md"> <section class="bb-that-category"> <h2 class="bb-that-category__title">Media</h2> <ul class="bb-that-category__content"><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/?utm_source=bloomberg-menu&utm_medium=bna">Bloomberg.com</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/politics/?utm_source=bloomberg-menu&utm_medium=bna">Bloomberg Politics</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloombergview.com/?utm_source=bloomberg-menu&utm_medium=bna">Bloomberg View</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/https://www.bloomberg.com/gadfly/?utm_source=bloomberg-menu&utm_medium=bna">Bloomberg Gadfly</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/live?utm_source=bloomberg-menu&utm_medium=bna">Bloomberg Television</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/radio/?utm_source=bloomberg-menu&utm_medium=bna">Bloomberg Radio</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/mobile/?utm_source=bloomberg-menu&utm_medium=bna">Bloomberg Mobile Apps</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/company/news-bureaus/?utm_source=bloomberg-menu&utm_medium=bna">News Bureaus</a></li></ul></section> <section class="bb-that-category"> <h2 class="bb-that-category__title">Media Services</h2> <ul class="bb-that-category__content"><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberglive.com/?utm_source=bloomberg-menu&utm_medium=bna">Bloomberg Live Conferences</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/distribution?utm_source=bloomberg-menu&utm_medium=bna">Bloomberg Media Distribution</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloombergmedia.com/?utm_source=bloomberg-menu&utm_medium=bna">Advertising</a></li></ul></section> </li> </ul> <ul class="bb-that__sitemap-sections bb-that--visible-sm"> <li class="bb-that__col bb-that__col--sm"> <section class="bb-that-category"> <h2 class="bb-that-category__title">Bloomberg</h2> <div class="bb-that-category__content"><p class="bb-that-category__text">Connecting decision makers to a dynamic network of information, people and ideas, Bloomberg quickly and accurately delivers business and financial information, news and insight around the world.</p></div></section> <section class="bb-that-category"> <h2 class="bb-that-category__title">Customer Support</h2> <div class="bb-that-category__content"><p class="bb-that-category__text">Americas<br/> +1 212 318 2000</p><p class="bb-that-category__text">Europe, Middle East, & Africa<br/> +44 20 7330 7500</p><p class="bb-that-category__text">Asia Pacific<br/> +65 6212 1000</p></div></section> <section class="bb-that-category"> <h2 class="bb-that-category__title">Communications</h2> <ul class="bb-that-category__content"><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/company/announcements/?utm_source=bloomberg-menu&utm_medium=bna">Press Announcements</a></li><li 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class="bb-that-category__content"><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/enterprise/?utm_source=bloomberg-menu&utm_medium=bna&bbgsum=DG-WS-09-13-ES-bbgmenu">Enterprise Solutions</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/trading-solutions/?utm_source=bloomberg-menu&utm_medium=bna&bbgsum=DG-WS-09-13-TS-bbgmenu">Trading Solutions</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://web.archive.org/web/20160823043132/http://www.bloomberg.com/vault/?utm_source=bloomberg-menu&utm_medium=bna&bbgsum=DG-WS-09-13-ES-BVAULT-bbgmenu">Bloomberg Vault</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" 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