COVER STORY / INVESTMENT ETHICS

                         Who Wants to Be a Millionaire?

             Law firms investing in hot high-tech IPOs are making a
                 fortune, but some critics worry the stock craze is
                                 clouding ethics matters

            BY DEBRA BAKER
            Even at the height of the "dot-com" frenzy that seized the stock market last year, no one expected anything
            like the December day that VA Linux went public. The California-based computer company sent Wall Street
            into orbit as its stock price rocketed to a 698 percent gain--a new record as the biggest first-day initial public
            offering.

            The fact that VA Linux hadn't turned a dime in profits and had no expectation of doing so did little to deter
            trading. Investors pushed the price upward on a gamble that the public would see the fledgling company,
            which designs hardware for the free Linux operating system, as a rival to Microsoft.

            The big winners were company executives and venture capitalists. At the close of trading Dec. 9, VA Linux's
            36-year-old CEO Larry Augustin, with his 6.6 million shares of stock, was Silicon Valley's newest billionaire.

            Not far from Augustin's side that day were lawyers from Wilson Sonsini Goodrich & Rosati, the Palo
            Alto-based law firm that helped guide the young company in its pre-IPO days. Although modest compared
            to Augustin's holdings, Wilson Sonsini's 102,584 shares of its client's stock were valued at $24.5 million at
            the close of trading. Not bad for a day's work.

            Get 'Em While They're Hot

            Those kinds of staggering profits in the IPO market are driving an increasing number of law firms to take their
            chances on soon-to-be public clients. The firms that do it most often say they are capitalizing on a
            technology revolution that has created a culture in which stock is considered an acceptable alternative to
            cash.

            VA Linux is just one of dozens of companies whose names appear on Wilson Sonsini's client list and in its
            stock portfolio. The firm held stock in 33 of the 53 companies it represented through initial public offerings
            last year. (In two other IPOs, the firm took stock in companies in which it represented the underwriters
            handling the deals.) Its holdings in 24 of those companies were valued in excess of $1 million each at the
            close of the first day of trading.

            There's nothing unusual about law firms investing in clients; firms have done so for years. But in today's
            highly charged IPO market even a modest investment--generally considered to be an ownership share of no
            more than 1 percent--can net millions overnight.

            "The values are so significant that 1 percent or less is still worth a lot," says Donald Bradley, Wilson
            Sonsini's general counsel. "It is an issue that is difficult to get a real fix on how to manage. Part of the
            problem is the market. It's goofy."

            Without doubt, 1999 was one of the biggest boom years in stock market history, and IPOs made the most
            explosive noises. Investors threw money at public offerings ranging from the United Parcel Service to Martha
            Stewart.

            But no sector surged like technology did, with Internet start-ups leading the way. While the average IPO had
            increased in price by 170 percent in December, according to one published report, the average Internet IPO
            had increased 234 percent. The 10 top-performing IPOs of the year were all Internet and technology-related.

            In the new high-tech culture, cash-poor clients consider a lawyer's investment as a sign of loyalty. Likewise,
            law firms see the ability to offer stock to their lawyers as a way to keep many of those same clients from
            luring away their top legal talent.

            Not surprising, the law firms investing most heavily in clients are based in or near California's Silicon Valley,
            the Eden for young technology companies and Internet start-ups. Client investment is also becoming
            increasingly common in other technology-driven locales such as Texas, North Carolina and northern Virginia.
            Based on the number of IPOs handled last year, Wilson Sonsini dominates the list, followed closely by San
            Francisco-based Cooley Godward; Venture Law Group in Menlo Park; Brobeck, Phleger & Harrison, based in
            San Francisco; and Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, in Menlo Park.

            In on the Action

            The Bay area's Cooley Godward held stock in all but three of the 23 IPOs the firm ushered to the public
            market last year. Its highest valued holdings at the close of the first day included Alteon WebSystems, music
            Web site MP3.com and graphics processor designer Nvidia. Each gave an initial boost of more than $1
            million to the value of the Cooley portfolio.

            An ABA Journal analysis of Securities and Exchange Commission records showed that one in three lawyers
            representing the more than 500 companies that went public in 1999 held stock in the clients at the time of the
            offering. The analysis also showed:

            * 63 law firms handled IPOs, either representing the company or the underwriter. Lawyers from those firms
            held stock in 174 of those companies.

            * Lawyers' holdings in more than 40 percent of the companies were worth in excess of $1 million each. Firms
            investing in nine of the companies saw the value of their holdings soar more than $10 million each.

            * While VA Linux holdings showed the greatest first-day leap --jumping from a $30 per share issue price to
            close at $239.25--it was Wilson Sonsini's 2 million-plus shares of Webvan, an online grocer based in Foster
            City, Calif., that were valued the highest. At the close of its trading debut, the firm's holdings in Webvan
            were worth more than $51 million.

            * Law firms representing three of the year's five top-performing IPOs--Dechert Price & Rhoads' Philadelphia
            office for Internet Capital Group; Venture Law Group for Foundry Networks; and Cooley Godward for Alteon
            WebSystems--all held stock in their clients.

            * In addition to their stock holdings, lawyers also served as officers or directors of about 23 percent of those
            500-plus companies.

            While only a handful of lawyers-turned-investors become instant millionaires--or "double commas" in
            computer speak--the vast majority of lawyers taking stock in client IPOs last year turned respectable initial
            gains. Only 18 companies ended up at or below their offer price at the close of the first day. And because
            firms most often received the stock for free or at a price substantially below the offer price, few actually lost
            money.

            "The money is significant, and we are blessed to be operating here in the valley at ground zero of a
            revolution in our society," says Alan C. Mendelson, a partner at Cooley Godward's Palo Alto office. "The
            fact that we are here and enjoying the fruits of that labor is great."

            But IPO-mania has some critics worrying that law practice is increasingly being dictated by investment
            strategies. Those critics fear that the lure of becoming a ".com" millionaire may impair lawyers' professional
            judgment, placing them at risk of increased liability claims.

            "Law firms are motivated by greed, opportunity--whichever you want to call it," says Ronald E. Mallen, a San
            Francisco lawyer who counsels law firms on ethics and malpractice issues. "They've decided the risk of
            exposure is outweighed by the opportunity to become instant millionaires."

            The legal profession historically has taken a dim view of lawyers holding equity interests in clients, fearing
            conflicts between a lawyer's own interests and those of the client. But the massive growth of Internet
            technology and related start-up ventures over the last decade is forcing some changes in that thinking.
            Lawyers, particularly those practicing in technology-heavy regions, see the profits being made and want to
            get in on it.

            "Lawyers are extremely talented. They see nonlawyers participating and they are looking at ways to
            appropriately participate as well," says Philadelphia attorney Gene E.K. Pratter, co-chair of the ABA
            Litigation Section's Task Force on the Independent Lawyer. "Everyone agrees when large sums of money are
            involved there is greater risk of suspicion, but that doesn't mean there is something reprehensible or amoral
            going on. It's just on the radar screen a lot brighter."

            Unlike accountants, who are prohibited by law and professional rules from investing in client companies, no
            bright-line rule exists for lawyers. The ABA Model Rules of Professional Conduct--particularly Rules 1.7(b)
            and 1.8--warn against taking interests that may be adverse to a client. The rules do not prohibit a lawyer from
            doing business with a client; they merely establish guidelines to ensure the interest is "fair and reasonable"
            and done with a client's full knowledge. (See "A Treacherous Path" at page 54.)

            But a 1998 report by the ABA Business Law Section's Committee on Lawyer Business Ethics warns that even
            when precautions are taken, lawyers still risk accusations of self-dealing. The lawyer who goes into business
            with a client faces a heavy burden of establishing both informed consent and transactional fairness, the
            report states.

            "There is a yellow light," says John F. Olson, a Washington, D.C., lawyer who chaired the committee that
            wrote the report. "The more ties you have, the more questions people may raise. Lawyers aren't held to a
            standard of independence, but they are held to a standard of care."

            In today's market, the potential for windfall profits from what most consider "fair and reasonable"
            investments only serves to complicate the ethical issues.

            "What happens when you hit a home run and a modest proposal suddenly becomes 80 percent of your
            portfolio?" asks Jeffrey Greenbaum, co-chair of the Litigation Section task force. "That's the issue."

            At minimum, the stock interests create the appearance of a conflict, says San Francisco lawyer James T.
            Caleshu, who runs a legal services clinic that provides representation to start-up companies in low-income
            neighborhoods. At worst, he says, the stock holdings will induce a lawyer to behave unethically or illegally
            in an effort to preserve his or her financial assets.

            "I practiced law for 30 years. The firms I was with had prohibitions because they thought it compromised
            them or at least gave the appearance of being compromised," Caleshu says. "The tide has turned the other
            way."

            Good Odds, But Still a Gamble

            With all the attention paid to the monster gains in the Internet IPO market, few people are paying attention to
            the losers, says Mallen. Despite the jackpots that many investors make, observers estimate that in the
            high-stakes game of technology, losers outnumber the winners by as much as 20 to 1. And that doesn't take
            into account the companies that make it to the public market but fail a few months down the road.

            The lure of IPO gains has critics worried that lawyers in small firms or with less experience will take more risks
            to hop on for a ride.

            "Nobody has a problem as long as everyone makes a profit. It's when the market turns that the problems will
            arise. That is where the exposure is," Mallen says. "You not only have the opportunity to become a
            multimillionaire, you have the opportunity to get sued."

            Law firms face a potential double whammy if a client business goes sour. Not only will they take a financial
            hit, they also increase their risk of exposure to liability, Mallen says.

            "If a lawyer represents five companies that fail and one that hits, that is five times the problems," he says.
            While a larger firm might be able to handle the problems of such representation, they could be devastating to
            a small firm.

            "The large firms are the ones with the opportunity. They've decided the risk of exposure is outweighed by
            the opportunity for profits," Mallen says.

            Brian Redding, an associate loss-prevention counsel at the Chicago-based Attorneys Liability Assurance
            Society, says that while insurers do not report large numbers of claims stemming from the handling of IPOs,
            those that do arise can be costly.

            "The problem from a malpractice standpoint is perception," Redding says. "In the one out of 100 or 200 cases
            where a law firm gets sued for SEC or other legal violations, its primary defense is lack of scienter. ... If the
            case goes to a jury and you appear to be closely aligned with the client, you'll lose."

            Creative Currencies

            In Silicon Valley, where the practice of investing in clients is practically standard operating procedure, few
            major firms will accept only stock in exchange for services. But that doesn't mean firms are paying full price
            for stock. Most larger firms that invest in clients get in at the ground floor. They invest in the company at the
            same time and at the same rate as venture capitalists. And some firms offer discounted legal fees in exchange
            for stock.

            "It is a great myth that most firms in California make investments by taking stock as fees," Bradley says.
            "We've always felt that when you're running a law firm, you get paid for what you do, and you get paid in
            cash."

            But if lawyers do take stock in lieu of fees, the situation becomes even more problematic because the lawyer
            is that much more dependent on the success of the venture. And, in the rush to get into the game, there are
            fears that more lawyers are willing to work for stock, making the risks still greater. Even firms that have
            long-standing policies against the practice are changing their stance.

            "Internet companies just don't have the cash," says Washington, D.C., attorney Richard Rowe, whose firm,
            New York City-based Proskauer Rose, changed its policy against investing in clients because of competitive
            pressures. "Some firms have taken the position that taking a fee in stock colors the representation. Law firms
            are fast getting away from that."

            The pressure to invest in clients is motivated by more than self-interest, lawyers say. In many instances, they
            say, the client demands they invest in the company as a show of loyalty.

            "My firm would prefer cash, but in order to get business it has to be flexible," adds Edward H. Cohen, a
            partner at New York City's Rosenman & Colin and chair of an ABA Business Law Section's subcommittee on
            lawyers investing in clients.

            Pressure to invest is also coming from inside: Law firms that don't offer stock opportunities to their members
            run the risk of losing their top lawyers to other firms, or clients, that do.

            "Retention is a very big issue," Cooley Godward's Mendelson says. "We have lost significant numbers to
            those types of opportunities."

            Some Refuse to Give In

            Despite the pressures of the market, some firms adhere to strict prohibitions against investing in clients.
            Sullivan & Cromwell, an international law firm based in New York City, is second only to Wilson Sonsini in
            the amount of money it handled in public offerings last year, yet it still refuses to invest in its clients. Bill
            Williams, a Sullivan partner, cites potential conflicts as the reason the firm is not considering changing its
            policy.

            Regardless of competitive pressure, Mallen says law firms should avoid investment in enticing opportunities,
            particularly when the clients are the ones demanding it. A company that is so poorly capitalized that it
            cannot pay a lawyer is not likely to be a good investment, he says.

            "I'm sure some clients want lawyers to share in the risk. That should be a red flag," Mallen says. "Lawyers
            are supposed to be objective and neutral."

            Mallen also says many firms that get involved with client investments do so without considering their
            malpractice insurance coverage. "Many insurance companies have exclusions that take away coverage if
            [firms] have an equity interest," he says. "It is a status exclusion. It turns on the ownership interest, not the
            activity."

            Even insurers are feeling the pressure of the changing technology culture. Loss-prevention counsel William
            Freivogel of the Attorneys Liability Assurance Society says that while the insurer has frowned upon law
            firms that invest in clients, increased market pressures have caused it to relax its view.

            "We don't like it, but it seems to be inevitable," Freivogel says. "The goal is to minimize the risk."

            Yet firm policies that relate to investing in clients are as varied as the number of lawyers who do it. While
            some firms go to significant lengths to limit the influence a particular investment will have on their attorneys,
            others actively encourage partners to invest in clients.

            Cooley Godward, under almost all circumstances, prohibits its lawyers from making personal investments in
            clients. Instead, the firm makes all of its investments in the firm's name through an outside investment
            partnership.

            "We think the notion that individual partners could become individually wealthy is not conducive to the
            type of firm we want to build," Mendelson says. Within the last two months, the firm considered liberalizing
            its nearly 30-year-old policy. Partners eventually decided against making changes.

            But holding the line is harder when the competition is loosening the reins to allow for such investments.
            "One firm in our area emphasizes it to such a degree we question if it is even a law firm," Mendelson says.

            That firm is Venture Law Group, the Silicon Valley law firm considered the most aggressive in its pursuit of
            client investment opportunities. Craig Johnson, a former Wilson Sonsini partner who formed the firm in 1993,
            acknowledges that VLG provides more than legal services. "Think of VLG as a combination of a very good
            corporate/securities law firm, a consulting firm, a venture capital fund and an investment bank, and you'll be
            close to what we really do," he says.

            Mandatory Investment

            Venture Law Group actively seeks out investment opportunities from its clients, and encourages individual
            partners to take a personal stake in the companies. According to a May 1998 Inc. magazine article titled,
            "When Is a Law Firm Not a Law Firm?" VLG partners must take 10 percent to 20 percent of investment
            opportunities.

            While VLG ranked third in the total number of firms it represented and invested in, it was the only firm that
            took stock in all 17 companies for which it handled public offerings. All of them ended the first day in the
            black, and the value of VLG stock in six of the companies, including Foundry Networks and Etoys.com, was
            tallied at more than $1 million each.

            Foundry Networks, a California company that makes switches and switch routers for managing network
            traffic, was second only to VA Linux with its opening-day gain of 525 percent last September. For VLG and
            its lawyers the debut translated into holdings valued at $8.4 million. Following its debut, the stock continued
            to climb, eventually making the value of the firm's holdings worth about $14.9 million.

            As a way of shielding themselves from conflicts, all three of the top firms--Wilson Sonsini, Cooley Godward
            and VLG--use outside partnerships to handle their investments.

            "The whole thrust of our investment partnership is geared toward not having an investment in a start-up that
            would interfere with a lawyer's independence," Wilson Sonsini's Bradley says.

            Unlike Cooley, many firms investing in clients allow individual members to invest. According to SEC records,
            only about a quarter of law firm holdings were invested through separate partnerships. Both VLG and Wilson
            Sonsini allow lawyers to invest independently. Though they must first offer the investment opportunity to
            the firm, they are then free to purchase shares on their own or alongside the firm.

            Although Wilson Sonsini limits the amount lawyers can invest individually, the ability to own stock directly
            only heightens critics' concerns that lawyers' judgment will be influenced by their financial stakes.

            Take the Webvan IPO. Wilson Sonsini partner Jeffrey Saper, who handled the public offering, sits on the
            company's board of directors. He and the firm own a combined 2 million shares of stock.

            When allegations surfaced that Webvan officials violated federal rules governing public disclosures about
            the company, the SEC forced Webvan to delay its IPO. Even though the public offering eventually moved
            forward without further SEC action, Bradley acknowledges that a firm's personal stake in a company can
            place its lawyers in a precarious position.

            "If you are a director and the firm or persons in the firm hold substantial interests, you would have to say
            that is going to raise more questions about independence and the ability to discharge our professional
            duties," Bradley says.

            However, there are a number of safeguards in place that dissipate the risks of impropriety, he says. By using
            a firm partnership to do the bulk of investing, lawyers at the firm have less of an individual stake in the
            company. And, other lawyers can be brought in to handle aspects of certain deals if conflicts do arise,
            Bradley says.

            In addition to firm policies aimed at addressing potential conflicts, lawyers are subject to their clients' policies
            relating to insider trading and generally are subject to a "lock-up" period in which they can't sell their
            holdings for a certain span of time, usually 180 days.

            The lock-up period is what keeps many lawyers from getting overexcited when their clients record huge gains
            on the first day of trading, Bradley says. "People may think we made a lot of money, but we can't sell the
            stock. Six months from now it may trade at $5."

            Historically, the bulk of IPOs are unable to maintain the momentum generated by their stock debuts. Of the
            210 Internet deals in 1999, 50 were trading below their offering prices by mid-December. Still, the risk of loss
            is often offset by the potential for a home run.

            Like Foundry, Commerce One--an e-commerce software company--was able to maintain its momentum even
            after it nearly doubled its offer price of $21 during its debut in July. When 12.1 million shares came out of
            lock-up in late December, shares were trading at about $240. Wilson Sonsini's nearly 30,000 shares were
            worth in excess of $7 million.

            Trend to Be Scrutinized

            The issue of investing in clients is one that likely will get continued scrutiny in the coming months. In
            addition to the work by the Litigation and Business Law sections, the ABA Center for Professional
            Responsibility is also planning a program on the topic at a meeting later this year.

            For the most part, the ABA committees studying the issue appear to support the practice. The Litigation task
            force plans to finalize its report for the ABA Annual Meeting in New York City in July. Co-chair Pratter
            expects to focus on firm policies to ensure ethical and liability safeguards are in place.

            Cohen, whose Business Law Section subcommittee plans to complete its report in coming months, says that
            the potential for conflicts is not a serious one.

            "Clearly, the hotness of the market is encouraging lawyers to take more risk," Cohen says. "I don't think
            there is a big liability issue. It is a potential issue, but it is not a real issue."

            Yet, even some who oppose the practice concede the fight may be over.

            "It is a battle that may have been lost," says San Francisco lawyer Caleshu. "This is an issue the profession
            should have faced 10 years ago, before the insanity began. I'm not sure now that it's not too late."

            Debra Baker, a lawyer, is a senior writer for the ABA Journal. Her e-mail address is bakerd2@staff.abanet.
            org.