Federal tax reform debates suffer from the Rashomon effect

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The film Rashomon won an Academy Honorary Award in 1952 and is considered now one of the greatest films ever made. The film uses a plot device that involves various characters providing subjective, alternative, self-serving and contradictory versions of the same incident.

One can see the theoretical application of this plot device to the multi-varied perception of the liberal government’s changes to the taxation of Canadian controlled private corporations. Let’s just deal with the one plot device — the sprinkling of income.

The government takes the position that these tax advantages are in place to help Canadian businesses reinvest and grow, find new customers, buy new equipment and hire more people. Not surprisingly, people evidently use these corporate structures to reduce taxes by paying dividends to those family members at a lower tax bracket and not involved in the business. Mea culpa. The government perceives that these people are avoiding paying their fair share of taxes as opposed to investing in their business and maintaining their competitive advantage.

Of course, sprinkling income provides dividends to family members who may not have much to do with the corporation in the first place. The tax policy intended to spread income more among those involved with the corporation.

The government states that when the rules are used for personal benefit, they are not contributing to growing the economy. Rather, such practices undermine confidence in the economy by selectively giving away tax advantages and producing an unfair result.

The Canadian Bar Association takes umbrage to the government’s use of the term “loophole.” Loopholes are inherently legal, but they circumvent the policy intent of the legislation when corporations legally use tax advantages to make professionals more whole as compared to salaried employees. So let’s just call these advantages “loopwholes” instead.

We can use the Rashomon approach to examine taxes paid in Finance Minister Bill Morneau’s CCPC comparison discussion paper. Susan, an employee, earns employment income of $220,000 and pays her fair share of taxes totalling $79,000. We compare this to our business owner Bob earning a professional income of $220,000 and, through the sprinkling of tax loopwhole-ness, pays only $44,000 in taxes. Susan pays about 36 per cent of her income in taxes while Bob only pays 20 per cent, a $35,000 difference. One could easily think that there is only a 16-per-cent difference, but through the magic of Rashomon, we can see that Susan pays about 44 per cent more in taxes (35/79). If the loopwhole is lost, Bob becomes even more upset as his tax bill would increase 80 per cent (35/44).

The CBA, to the consternation of some members and now some former members, takes a political position against the removal of the tax loopwhole. The main argument appears to be that the loopwhole allows the corporate professional to earn the same amount as an employed individual since a corporate professional does not have paid vacation or an employer pension. The pension argument has an iceberg quality to it since fewer companies are providing pensions in any event, down to around 37 per cent of employees.

In comparing total compensation, HR professionals use a rough guideline that benefits can total 20 per cent of income once you include vacation, health and pensions. If we get back to fun with ratios, we can see that Bob’s tax savings of $35,000 comes close to this 20-per-cent premium ($44,000 normally).

A major argument for allowing professional corporations a tax break is the risk premium. A business owner has no guaranteed income, job security, paid vacation, sick days or retirement program. In addition, the owner must personally guarantee debt obligations and pay the entire cost of the Canada Pension Plan. Therefore, an owner should be entitled to a risk premium. As an example, the risk premium for stocks is arguably about five per cent, but this does not appear high enough for Bob considering the risk.

So, in a straight comparison, Bob should pay less tax in order to have close to the same total compensation as Susan, a salaried employee. Unfortunately, we drifted away from the actual question, dreamed about a logical fallacy and refuted an argument that was never made. The question is not how the tax system should make Susan and Bob have the same total compensation but rather how to limit the tax exemption for what it was intended, mainly using dividends to compensate those involved in the business and to help businesses reinvest and grow.

If we use sprinkling dividends as a loopwhole in order to make Bob’s total compensation the same as salaried employee Susan, we have passed the risk premium over to be paid by Susan by way of tax revenue foregone by exempting Bob. The risk premium should belong to Bob to be mitigated by higher revenue paid by Bob’s clientele or by reduced expenses, not lower taxes at the expense of Susan.

If a tax break is truly yours, then let it go. If it returns, then it belongs to you. If it doesn’t, then it never was.

 

Photo by rawpixel.com from Pexels

From a previous Canadian Lawyer Article.

The Open Office and the Hawthorne Effect

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Private and public organizations appear to be drifting towards the open office concept. They intend to decrease costs and increase interaction amongst staff.

We can see the slow evolution from the closed office, to the head high cubicle walls to now the chest high walls. All in the name of integration. We may get back to the day of no walls and simply desks arranged in neat rows and columns. Whenever they show this type of arrangement it always seems somewhat Kafka like; the bleak dystopian future that we are always trying to avoid but seems to be coming for us anyway.

A new study from CTF, Service Research Centre in Karlstad University, Sweden suggests that the more co-workers share a workspace the less satisfied they are and the more difficult it is to have a good dialogue with other staff.

This may have depended on where the studied employees started of course. Anyone with a private office suddenly cast into the open workplace community would be dissatisfied it would appear. Anyone coming right out of school, with no previous experience working in a private office, could well be ecstatic just getting their own private desk instead of one of the communal desks.

Perhaps a staff engagement and satisfaction management technique would be to recall the Hawthorne experiments conducted in the late 20s and early 30s. Here Western Electric in its factories outside of Chicago in the suburb of Hawthorne conducted various experiments regarding productivity. Hawthorne placed the individual in a social context and suggested that performance is influenced not only by a person’s innate abilities but also by their surrounding environment and colleagues.

The experiment attempted to show how the surrounding environment increased productivity. In one factory they improved the overall lighting and kept another factory as a control group. Productivity increased in the first group. As time went by, they added additional improvements to working hours and health breaks. Productivity increased again. Productivity continued to increase even when they returned the lighting to where it was originally.

The experimenters concluded that it was not so much the change in conditions that mattered, but rather the fact that someone cared about the workplace environment and gave them an opportunity to discuss the changes beforehand.

Staff engagement and an opportunity to have an impact on the workplace remains key in job satisfaction.

 

Follow at https://liveanuntetheredlife.com/

 

#openoffice

 

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The Cookie Conundrum

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Where would we be without social media? Physically, we would still be in the same coffee shop and talking to each other instead of passing or posting messages to one another. I wrote a short column on one of my favorite topics. Those little pieces of code known as cookies. There was some legal stuff in there that I edited out.

Do you know what your webmaster is busy baking?

Karma. I may have been a scoundrel in a previous lifetime. As penance, I voluntarily reviewed ten webpage privacy statements from five prestigious law firms, four somewhat intrusive social media organizations, and one highly regarded national magazine for lawyers in Canada. Did I say well written? That too.

Cookie policies range from the buried deep within the privacy cookie jar to the flashing K-mart end of aisle cookie sale. Cookies refer to the little malleted crumbs of text file code that websites place on users’ browsers that land on the organization’s webpage. These cookies do not contain any coding themselves, so they cannot transfer any viruses or other types of malware. But like real cookie packaging, you must read to the bottom of the ingredient list to determine what your system ingests.

Cookies come in two major flavors. Session cookies store information about user page activities so that users can easily pick up where they left off. Think of them as celery cookies. Light and non-fattening.

Compare these to persistent cookies which store user preferences. These websites allow the user to customize how information presents itself through site layouts or themes. These more fatty chocolate laden type of cookies adhere to the fatty midsection of your browser.

Cookies cannot be executed nor are they self-executing, but like real cookies, they can be insidious.  Or at least the information on them can be used maliciously. Similar to your personal profile, your browser history can show where you have been and what you have been consuming.

The cookie continuum provides a range of uses for various organizations.  The responsible and ethical approach entails clear descriptions of how cookies are deployed on their site. The privacy policy for the various law firms are conservative and straightforward. For legally trained individuals at least.

Canadian cookies delight the user. Most websites track usage, but some of the Canadian sites merely indicate that they ‘may’ attach cookies. This lite approach appears more like a digestive biscuit cookie. Good for gumming and easy to absorb.

US firms use Twinkie like cookies which look innocent and light, but the fat and sugar consumed have ‘persistent’ lasting effects.  The cookie policy for one large law firm broadcasts the use of cookies similar to the exclusion clause you learned about in law school. Red ink with arrows.  Here users see a banner ad at the base of the webpage warning about cookie usage. The banner clearly states that by using the website, the individual consents to the use of cookies.

These persistent cookies act like the classic Pac-Man game and capture information such as your operating system, browser software, IP address, and the full uniform resource locator. They do then load on the full calorie cookie which allows a number of features such as accessing secure areas of the website, analyzing information and tracking how you share content from the law firm website via social media or email, using sharing buttons provided by AdThis for example. Cookies always extract a cost.

Although the cookie usage seems somewhat invasive, you may be asking what does the Canada Anti-spam Law say about this. For certain types of programs, such as cookies, you are considered to have express consent without requesting it, so you can distribute (attach) cookies to users.

The Facebook Cookie policy portrays a sense of permanence likened to real cookies laced with trans-fat to extend shelf-life. Here, cookies provide for authentication, security, and advertising. The cookies allow Facebook to deliver ads to people who have previously visited a business’s website, purchased its products or used its apps. Fortunately the cookies allow Facebook to limit the number of times you see a particular ad. You can innately appreciate the benefits of seeing ads you would be interested in, but at some tipping point, the ads can come across as stalking. Do you want people looking over your shoulder to know what products or services you were researching the night before?

Cookies help businesses understand the kinds of people who like their Facebook page or use their apps so that they can provide more relevant content and develop features that are likely to be interesting to their customers. Ultimately, cookies help store preferences to provide customized content and experiences.

This ‘pull’ type of marketing experience benefits a potential client interested in receiving certain advertisements for relevant products. Perhaps seeing a sale on litigation services would finally convince that reluctant client to file that civil lawsuit?

Law firms have room to move up the cookie continuum to provide a more individualized website experience. Admittedly, clients may prefer not to open up their browser in a coffee shop and receive updates on the developing law of criminal fraud, but those showing interests in mergers and acquisitions may prefer to see a website customized on that basis. Cookies with sprinkles could be the next big thing.

Mallet

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Bit by Bitcoin Mining

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You load sixteen tera-tons, what do you get?
Another day older and deeper in debt
Saint Peter, don’t you call me ’cause I can’t go
I owe my soul to the electrical store

As you already know, Bitcoin is all the rage. If I wrote this in 2017, then it would be true. In 2018, not so much. Bitcoin was valued at over $19,000 on some exchanges. The specter of government regulation has knocked this down somewhat.

Notwithstanding the price volatility, the benefits of mining Bitcoin remains attractive for those that know where to look. And by look, I mean looking for cheap electricity.

Back in the heyday, you could use a simple laptop to attempt to mine Bitcoin. Now for any chance of success, you have to run a server farm. Perhaps we can change the metaphor from mining, which suggests gold, to farming, which suggests easily washable boots.

Countless computers across the globe attempt to mine Bitcoin by solving an algorithm. This proves and validates the correctness of a new transaction. Every 10 mins or so, some lucky miner solves the algorithm and receives a reward of 12.5 Bitcoins. All the other computers verify this and then stop what they are doing and start at the beginning again.

If the entire process sounds wasteful, then you would be correct. The Bitcoin mining process now takes up more electricity than the majority of countries. Current estimated consumption is 61 TWh. Mining requires the equivalent of the yearly electrical requirement of Switzerland, and just a bit more than Columbia. This power could sustain over 5 million households. Just a short while ago, some pundits were claiming that mining Bitcoin would the major user of power by 2020. And like anything, projecting exponential growth from the past into the future never really pans out.

Mining produces revenues of $6.3 billion and costs of $3 billion, providing a substantial margin of 48% plus other costs.  Needless to say the carbon footprint of this type of mining is quite extensive since a number of countries rely on coal. China plans to limit the amount of electricity to miners which are estimated to be using up to 4 gigawatts of electricity, or about three nuclear reactors worth of energy. Plattsburg in the United States placed an 18 month moratorium on crypto mining owing to the extensive electrical use.

There is a lot of debate as to the actual electrical usage, but no one really knows what is happening in the black box. Suffice to say that a lot of energy is being wasted on chasing an algorithm that someone else will likely solve.

There are only a limited number of Bitcoins and more people are chasing them with increasing levels of computing power. The electrical requirements today are quite substantial since everyone has to obtain this ‘proof of work’ standard to qualify their Bitcoins. Think along the lines of will the sun rise tomorrow probability?  A lower standard such a ‘proof of stake’ may qualify but the security standard would be lacking. Think along the lines of will I rise tomorrow probability? Usually pretty good, but I might be wrong someday.

A single Bitcoin transaction takes the energy equivalent of thousands of credit card transactions. So actually the cost of a bitcoin transaction is more akin to ‘priceless’.

The security of Bitcoins do come into question since there has been substantial hacking in some countries. Bitcoin can be like the canary in the crypto-currency mining process. But instead of the canary dying, we are talking about the crypto canary disappearing completely. And instantly.

The disappearance of all remaining Bitcoin to be mined would be the signal that someone successfully created a quantum computer. The first use of such a computer would likely not be to solve the mysteries of the universe, but rather to solve the algorithm to grab the balance of the Bitcoins to be mined.

This may take ten years, or perhaps less. As Yogi Berra opines, it’s tough to make predictions, especially about the future.

 

 

 

Photo by Make someones day from Pexels

 

 

 

In Blockchain we trust

bitcoin-blockchain-business-730569.jpgThe first thing we do, let’s disintermediate all the lawyers.

Imagine a world filled with absolute virtue where someone says they would do something and then actually did it. This level of trust reaches the pinnacle. If you wanted to buy a car, you would pay the listed price since that included the cost of manufacturing and a level of profit that everyone agreed would be appropriate for manufacturers. The bank would simply give you the money since you did say you would pay it all back in four years with interest.

But we are more of a trust but verify type of society. You have to search for comparable vehicles, generally haggle for the best price and sign pages of legal documents. Banks have you sign reams of paperwork and generally place a security interest on the car. The Bank also has to confirm the car is free of any liens. You then generally pay on time for the next four years. If you miss a couple of payments, then the bank may have to launch some proceedings for collection.

Blockchain promises to revolutionize the economy since a lot of this process outlined above simply disappears. Advocates claim that Blockchain immensely raises the level of trust in the system. Alternatively, one could argue that it removes the need for trust.

Undoubtedly you have heard of Bitcoin somehow in conjunction with Blockchain. Let’s ignore the bitcoin frenzy for now and focus on what drives it.

Blockchain comprises a continuously growing list of records called blocks. These blocks are linked together using cryptography that are resistant to data modification. So instead of a single ledger of transactions held by one organization, it is an open distributed ledger that can record transactions between parties in a verifiable way. One earlier block cannot be altered without the consensus of later blocks. There is no definite definition of Blockchain, but adherents are quite passionate about their own favorite.

Blockchains can be public or private. MasterCard’s Blockchain can’t be viewed and may not have any purpose outside of marketing since all of its transactions run through the existing infrastructure. This harkens back to the time when companies advertised they were Y2K compliant. Nice to have, eventually meaningless.

You clamber down the rabbit hole a bit more and you come across things such as smart contracts. The name again is a bit of a misnomer since the contracts are more of simple if this happens then that happens. Similar to if you have this much to drink, then you are going to feel that crappy in the morning type of logic.

Smart contracts are simply computer protocols intended to enforce the performance of a contract. They can be fully or partially self-executing. Once various conditions are fulfilled, assets are transferred and funds are released. This transaction is visible to all users but all parties remain anonymous.

We can look to Ethereum as having one of the better systems for establishing these smart contracts. Ethereum has its own cryptocurrency called Ether. In our car example the history of the car and the dealer’s transactions are on the Blockchain which is public and allow it to be checked by everyone. You contact your bank which has instant access to your credit history. The bank can transfer funds immediately and the dealer can arrange for the vehicle transfer by the time you get back from your test drive.

So long as you continue to authorize payments to the bank, all is well. If you decide to stop payments, then the car’s systems could be disabled the next time you try to start it. Welcome to the internet of things.

The Blockchain concept does have the potential to extend to all types of commercial transactions. House purchases could be reduced down to days from the existing weeks it presently takes. This would require a public ledger of real estate titles, planning permissions and certificates of title. Sweden’s land-ownership authority will be conducting its first Blockchain property transaction shortly. Presently, a three to six month transaction could potentially take hours instead. All that extra efficiency will have to come out of some intermediary’s pocket.

But you can see how the removal of intermediaries will eventually impact large swathes of job categories.  Any sort of job category that involves creating trust in a transaction may no longer be required. The Association of Certified Fraud Examiners strongly claim that Blockchain is no mere hype train. This is a strong endorsement which would likely have the effect of reducing the need for Certified Fraud Examiners.

One paper suggested that insurance payouts could applied to Blockchain. They suggested that an automated system could indicate if an insured fell within an area that was recently flooded. Insurance payments would then be automatically issued. I found this a bit of a stretch. For example, there would have to be complete pre-existing documentation of assets to show that my wife’s mid-century modern furniture was actually solid teak and not veneer. A point of full disclosure, I only found out this past year that mid-century modern was actually a thing.

Ultimately, Blockchain can be seen as a foundational change. There are immense barriers to adoption for businesses, government and individuals. The incorporation of Blockchain may take years.

From my own perspective, a major function of lawyers includes the trust but verify aspect. As real estate transactions become more blockchainish, then the role of the lawyer would be substantially reduced. This may finally drive away the concept of hourly billing into a strict transactional fee type of relationship with clients.

Harvard Business Review goes so far as to say intermediaries such as lawyers, brokers and bankers may no longer be necessary. Not so much a ‘the first thing we do, let’s kill all the lawyers’ as ‘let’s disintermediate all the lawyers.’ This may not have the same emotive content, but the result would be same, lawyer wise.

 

 

Photos by David McBee

Mogul Moral Hazard

cold-cool-man-47356 (1)Moral Hazard describes a situation in which one party becomes more inclined to enter into risky behaviors knowing that they are protected against the risk and the other party will incur the cost.

This came to mind when I finally went downhill skiing after a twenty year hiatus. Back in my high school and university days, my life revolved around skiing and planning to ski. Not that I have ever been seriously injured while skiing, but the possibility came top of mind recently.

Skiing has changed. I went to the rental shop and they pulled out these new innovations. The skis now have this parabolic shape. I remember reading about them years ago, but I was not aware of what they looked like up close. Bodacious comes to mind. The boots weren’t much different, thankfully.

There was an entire rack of helmets, so I picked up one these things also. Amazingly, back on the ski hill everything worked out. No one got hurt. This new equipment did make it far easier to ski and I was likely way more aggressive wearing the helmet.

I was quite ready to admit at the beginning of the day that I was a less than average skier considering all of the time that had passed, but after a couple of runs all of that confidence came back. Perhaps false confidence, but confidence all the same.

But this is where behavioral economics comes in. When it comes to activities such as driving for example, about 90% of people feel that they are better than the average driver. Almost no one wants to place themselves in the bottom half of drivers by suggesting that “yep, I’m far worse than the average driver.’ This suggests that people are far more confident in their abilities than statistics and the Darwin Awards actually show.

This raises the question of whether insurance induces people to engage in risker behavior than they would if they didn’t have insurance. For myself, I have perhaps an excessive amount life insurance at eight time’s annual salary in the case of accidental death along with some great long and short term disability. I don’t think having this insurance modified my behavior. I certainly wasn’t skiing eight times faster knowing that I would leave a very nice estate.

Moral hazard arises from asymmetric knowledge. One party knows more than the other party. In this instance, the insurer may not completely understand that I intend to engage in risk taking behaviours since mentally I still feel 20 years old. Emotionally, perhaps a bit younger. Physically, perhaps 3 times that. How can the insurer foresee that I might undertake some ‘dumbass’ skiing behaviours while my mental, emotional and physical ages are several decades apart? Perhaps that is already worked into their mathematical models.

This represents a type of ex ante moral hazard, or before the event. I am not a major fan of using an opaque terms of describing a vague concept. But this generally means that I change my behaviours based on the fact that I am now insured. Perhaps ex dumbass ante moral hazard captures the concept.

This compares nicely to the ex post moral hazard. After the insured event has occurred, you are more prone to claim insurance benefits exactly because they are available. Admittedly I use our health care spending account for this purpose. I spend a bit more to get the compressed lens for my glasses to avoid the coke bottle effect I would otherwise need to see what I am doing. I feel enabled.

Insurance companies do take steps to address this increase in use of insurance benefits by adding deductibles and co-insurance. Again behavioral economics tells us that people are twice as adverse to losses as they are to gains. Here we can see that insurance companies do recognize that the rationale person that traditional economic models rely upon does not exist except perhaps only the in the earlier fairy tale type of economic texts. But insureds would still be prone to take care to avoid incurring a loss since there is the frustration factor.

This frustration factor becomes apparent when claiming travel health insurance. My wife and I made plans for a bike trip in Asia. Being the prudent people we are, we purchased the complete trip cancellation insurance. This may be similar to purchasing the extended warranty which turns out to be a costly insurance premium for a low probable event. But buying trip cancellation is the easiest thing in the world. You put in the length of your trip, your age, price of the trip, your credit card number and off you go. You get a nice little brochure almost instanteously.

Unfortunately, my wife got ill just before the trip and had to cancel. Now, there is no way to fill in a claim form on-line. You have to download the policy and figure out how to fill in a claim. This necessitated printing out the form, photocopying receipts and physically mailing the entire package. The number of doctors visits increased since now we also had to provide written reports on why she couldn’t travel and how this was not a pre-existing illness.

Admittedly, this acts as a type of disincentive. Even as a lawyer, I found the amount of paperwork, and I mean actual paper, excessive. The 10 month time and effort to claim under the insurance exceeded the 10 minute time and effort to arrange the insurance. One would hope that the arrangement time and the claim time would be comparable. Fortunately, my wife are completely hung up on this completion thing and made this a personal project to complete.

Research seems to show that insurance does not increase the ex dumbass ante behavior. Insurance does seem to negate some preventative behavior that’s difficult to maintain. It seems to be easier to take drugs to alleviate diabetes than it is to avoid those sugary laced slushy drinks. Insurance does increase use of health benefits, but this may reduce even more costly medical intervention later.

Mark Twain in his speech on accident insurance had this to say.

“I have seen an entire family lifted out of poverty and into affluence by the simple boon of a broken leg. I have had people come to me on crutches, with tears in their eyes, to bless this beneficent institution. In all my experiences of life, I have seen nothing so seraphic as the look that comes into a freshly mutilated man’s face when he feels in his vest pocket with his remaining hand and finds his accident ticket all right.”

So insurance companies, and lawyers, face a discerning public. I am sure I should apologize to one group for placing those two groups together. But like anything, once you really need insurance, or a lawyer, you’re glad it’s there.

Pixabay

+Source: pixabay.com

Time Management along the Space/Time continuum

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In physics, spacetime is any model that includes the three dimensions of space and the one dimension of time into a continuum. Time cannot be separated from the three dimensions of space as the observed rate at which time passes depends on an object’s velocity relative to the observer.

This becomes relevant when we examine how a lot of professions bill by the hour. Although progress in some cases makes it appear as if time moves backwards, time advances in .1 increments or even smaller. Some people live in the moment while others steal or borrow time from some other part of the space-time continuum. Time is the most important quality that we all try to possess.

 

No-where is time more important than when something appears to be going wrong. After being away on business for a few days I thought it would be nice to take my adult daughter and my father-in-law out to dinner. I decided to use my app to reserve a table, and use my daughter’s RAV since it was out. Technically it belongs to my wife, but we find it useful to have our daughter use it full-time for her schooling.  We headed off to one of those trendy but innocuous places. I mainly wanted someplace that had good parking.

 

Anyway we head off, and I am startled to hear a subtle but nasty grinding sound coming from under near the hood. I listen to it for a while, cast a doubtful glance towards her, grind my teeth for a moment and head off to the restaurant. We have a delightful dinner. I don’t bring up the car issue.

 

Back home, I keep the engine running and have a quick look. The engine components are jammed in there pretty tight, but I can see one component spinning down merrily grinding away in a chipper sort of way. The next morning I phone the dealership to bring it in right away. I did some technical research, this involved YouTube videos once again. So it seemed likely that we were looking at the serpentine belt having slipped off or perhaps loosened.

 

So the next night I gently ask how long the grinding has been going on. Awhile? She does innocently ask how long is awhile? And here I realize how relative time is when you ask about the length of it. Awhile could be asking how many seconds has the car been on fire? Awhile could be how many months has that crystalline piece of meat been in the freezer? But in this motor grinding instance, awhile would refer to a week. So she said that it has been a couple of awhiles.

 

The dealership eventually told us that the grinding sounded horrific since the bearing in the water pump had gone. After dropping the engine out, they had no problem in replacing the pump.

 

Getting back to professionalizing time management, billing by result has always been problematic, so lawyers for example bill by the hour.  In order to maximize time available for billing, most associations come up with time management suggestions. Some are actually downright scary. For some people.

 

Go Paperless!

I think the scariest suggestion involved going the paperless office route. My organization had not issued any particular directive, I just thought this might be a good idea. This may have been around the early 2000s. Like any traditional lawyer, I would get a letter and request staff to open up a new manila file and put the letter into it. I would then eventually get around to drafting a letter back the original author. Internal communications in the company had been electronic since the 80s.

 

One clear minded day, I received a nondescript letter and decided to walk over to the scanner and zipped it through. Sending the letter to myself posed no particular problem. Right beside the scanner stood the commercial shredder box. We contracted a company to come in and professionally shred documents for us. I looked at little the slit in the top. The box was locked, so there was no way to open it till the company got there. I hesitated for a moment, and thought, not what the hell, rather I thought this may turn out to be a terrible idea. But I committed myself and slipped the letter into the slot. I didn’t feel that I joined any new demographic, but I did feel regret. Perhaps checking to see if the letter went to my computer would have been a good process to follow before shredding.

I pep stepped back to my office and I could feel my face starting to heat up somewhat. I flipped on my computer and checked my email basket. The email system sent things around almost instantaneously and since the distance was just down the hall, I mistakenly believed that this would make it quicker than ever. And of course my expectations were misplaced. The scanned email did not appear. I began to think who wrote the letter and what did it ask? I confidently believed that this simple process would work that I didn’t really read the letter contents. Perhaps in two or three weeks whoever wrote it might write back. A bit miffed perhaps, but you never know.

 

Fortunately the scan came in a minute later. The scanner can take a letter in and spit it out quickly enough, but to compile it takes a bit more time. At least it did back then. So for over a decade and half I have been merrily scanning and shredding letters. I found this very handy since I can then take the letter and give it any sort of title that I want. If I find that the writer is particularly jerk like, well then I could let my creatively unleash a bit so I reflect that a bit in the ‘save as’ line.  Using some particular salient key words also would have allowed me to search for this category of person for the past couple of decades.

 

We are finally looking at a document management system and process for the entire company. As a major vocal advocate of this, I have been volentold to lead the process. Apparently no good deed goes unpunished. I am sure I will have to write about this process next

 

Holding your email.

Another useful time saver uses the OC email delay system. OC stands for my ‘Oh Crap’ I forgot to include the attachment situation. I find it amazing how you can take all this time to craft a letter, review it, redraft it and press send to only realize your mistake instantly afterwards. There is something about pressing the send button that somehow galvanizes my mind to suddenly realize that I forgot to include what it was I talking about. Some people politely email back and remind you that you forgot. Usually they use some funny time-worn reply but the implication always remains ‘send attachment. Dolt.’

 

Time management also suggests just attaching the damn attachment first, then doing your email. But like most lawyers, we don’t like being told what to do so for some reason. I have always resisted this simple recommendation. I attach the attachment when I damn well ready to. On my follow-up apology email.

 

So I have taken the slightly more complicated route to ensure that any email sits in my outbox for one minute before the system sends it  I still reach in there any number of times during the week to pull something out. Only once so far have I gone in and deleted a somewhat negative reply when that sweet little voice in the back of mind told that me that this was a bad fracking idea.

 

To do Lists

One thing I have never gotten around to doing would be creating a prioritized to-do list. Admittedly, I do create an AMR to do list. This occurs whenever I get an email for something particular inane and I drag and drop the email into the ‘aw man, really?’ tasks list.  I go in there on a regular basis to deal with the bag of hammers issues. I do a little mental dance for joy if I hear that some issue has already resolved itself and I can tick it off. Rarely do I add some matter so that I can then just tick it off. That only seem to work on paper when you can add a matter just so that you can cross it off right away. You only get that contorted type of joy if you write it down on paper since electronically it just seems to disappear. No sense in adding it in the first place.

 

Only Check your email three times a day.

I manage to do this. Unfortunately the three times means morning, afternoon and evening. Perhaps those stronger than myself can resist looking at the email constantly. At work I have it up all the time, and when it dings I get a bit of dopamine joy in knowing that someone needs my assistance in something. I particularly like the short snappers that I can answer in a couple of minutes. The little red exclamation marks seem to work with them. And me. It then takes me another minute to gear up and try to remember what I was doing before.

 

I find the vacation notification replies really work so that the people know that I really am on vacation. People are prepared to wait so long as they have an idea as to how long that might be. I particularly like the vacation replies that people use to confirm that they may not have continual access to email. Cell coverage is almost ubiquitous and a lot of these people do not strike me as the backpacking in the wilderness type. This manages expectations quite well.

 

The day that I get back from my wilderness vacation I appreciate the people that resend the same email on the day that I get back to the office. This ensures that I would see their email at the top of my inbox. I always get back to them first with the additional compliment of ‘well played’.

 

Pixabay

+Source: pixabay.com