<!DOCTYPE html>
<!--[if lt IE 7]>      <html class="no-js lt-ie9 lt-ie8 lt-ie7"> <![endif]-->
<!--[if IE 7]>         <html class="no-js lt-ie9 lt-ie8"> <![endif]-->
<!--[if IE 8]>         <html class="no-js lt-ie9"> <![endif]-->
<!--[if gt IE 8]><!-->
<html class="no-js">
<!--<![endif]-->
<head>
    




    <meta property="og:title" content="Electronic Health Records Blunt Hurricane Harvey’s Impact" />
    <meta property="og:description" content="The devastation wreaked by
Hurricane Harvey is truly unprecedented: entire neighborhoods underwater, homes
destroyed, and evacuees overflowing storm shelter. Yet in the midst of the
crisis, the..." />
    <meta property="og:url" content="https://www.bna.com/electronic-health-records-b73014463894/" />
    <meta property="og:image" content="https://www.bna.com/uploadedImages/BNA_V2/Company/BnaSocialShare.jpg" />
<meta property="og:type" content="website" />


<meta name="tests" content="" />
<meta name="csrf-token" content="eTZqVRxKmL84SGR72AuNr6-ADTp_buqiLmp8Q2rvLIdYZkmlZ5zBOI-wjZhBImgcnx5CXShxA_NGquvnRQHasXzT1m01:gDvj4OzGHOWwHGDLQBLyMyj5a410_bOC1txndHd6A7L6iBkLqYbwlEqOVlmCXbtX4gnED61YyGCfDfL_t01HbCiuwYY1" />
<meta http-equiv="Content-Type" content="text/html; charset=utf-8" />
<meta charset="utf-8">
<meta http-equiv="X-UA-Compatible" content="IE=edge"><script type="text/javascript">window.NREUM||(NREUM={});NREUM.info = {"beacon":"bam.nr-data.net","errorBeacon":"bam.nr-data.net","licenseKey":"aa023fb9d4","applicationID":"7401093","transactionName":"MVFWNkoCV0dZBUAMXAgbeTR7THtYVwFkCkASd1sMTBFWWFQDRkp3A0BVC1Q=","queueTime":0,"applicationTime":450,"ttGuid":"505B539AA60B53FB","agent":""}</script><script type="text/javascript">window.NREUM||(NREUM={}),__nr_require=function(e,t,n){function r(n){if(!t[n]){var o=t[n]={exports:{}};e[n][0].call(o.exports,function(t){var o=e[n][1][t];return r(o||t)},o,o.exports)}return t[n].exports}if("function"==typeof __nr_require)return __nr_require;for(var o=0;o<n.length;o++)r(n[o]);return r}({1:[function(e,t,n){function r(){}function o(e,t,n){return function(){return i(e,[f.now()].concat(u(arguments)),t?null:this,n),t?void 0:this}}var i=e("handle"),a=e(2),u=e(3),c=e("ee").get("tracer"),f=e("loader"),s=NREUM;"undefined"==typeof window.newrelic&&(newrelic=s);var p=["setPageViewName","setCustomAttribute","setErrorHandler","finished","addToTrace","inlineHit","addRelease"],d="api-",l=d+"ixn-";a(p,function(e,t){s[t]=o(d+t,!0,"api")}),s.addPageAction=o(d+"addPageAction",!0),s.setCurrentRouteName=o(d+"routeName",!0),t.exports=newrelic,s.interaction=function(){return(new r).get()};var m=r.prototype={createTracer:function(e,t){var n={},r=this,o="function"==typeof t;return i(l+"tracer",[f.now(),e,n],r),function(){if(c.emit((o?"":"no-")+"fn-start",[f.now(),r,o],n),o)try{return t.apply(this,arguments)}catch(e){throw c.emit("fn-err",[arguments,this,e],n),e}finally{c.emit("fn-end",[f.now()],n)}}}};a("setName,setAttribute,save,ignore,onEnd,getContext,end,get".split(","),function(e,t){m[t]=o(l+t)}),newrelic.noticeError=function(e){"string"==typeof e&&(e=new Error(e)),i("err",[e,f.now()])}},{}],2:[function(e,t,n){function r(e,t){var n=[],r="",i=0;for(r in e)o.call(e,r)&&(n[i]=t(r,e[r]),i+=1);return n}var o=Object.prototype.hasOwnProperty;t.exports=r},{}],3:[function(e,t,n){function r(e,t,n){t||(t=0),"undefined"==typeof n&&(n=e?e.length:0);for(var r=-1,o=n-t||0,i=Array(o<0?0:o);++r<o;)i[r]=e[t+r];return i}t.exports=r},{}],4:[function(e,t,n){t.exports={exists:"undefined"!=typeof window.performance&&window.performance.timing&&"undefined"!=typeof window.performance.timing.navigationStart}},{}],ee:[function(e,t,n){function r(){}function o(e){function t(e){return e&&e instanceof r?e:e?c(e,u,i):i()}function n(n,r,o,i){if(!d.aborted||i){e&&e(n,r,o);for(var a=t(o),u=m(n),c=u.length,f=0;f<c;f++)u[f].apply(a,r);var p=s[y[n]];return p&&p.push([b,n,r,a]),a}}function l(e,t){v[e]=m(e).concat(t)}function m(e){return v[e]||[]}function w(e){return p[e]=p[e]||o(n)}function g(e,t){f(e,function(e,n){t=t||"feature",y[n]=t,t in s||(s[t]=[])})}var v={},y={},b={on:l,emit:n,get:w,listeners:m,context:t,buffer:g,abort:a,aborted:!1};return b}function i(){return new r}function a(){(s.api||s.feature)&&(d.aborted=!0,s=d.backlog={})}var u="nr@context",c=e("gos"),f=e(2),s={},p={},d=t.exports=o();d.backlog=s},{}],gos:[function(e,t,n){function r(e,t,n){if(o.call(e,t))return e[t];var r=n();if(Object.defineProperty&&Object.keys)try{return Object.defineProperty(e,t,{value:r,writable:!0,enumerable:!1}),r}catch(i){}return e[t]=r,r}var o=Object.prototype.hasOwnProperty;t.exports=r},{}],handle:[function(e,t,n){function r(e,t,n,r){o.buffer([e],r),o.emit(e,t,n)}var o=e("ee").get("handle");t.exports=r,r.ee=o},{}],id:[function(e,t,n){function r(e){var t=typeof e;return!e||"object"!==t&&"function"!==t?-1:e===window?0:a(e,i,function(){return o++})}var o=1,i="nr@id",a=e("gos");t.exports=r},{}],loader:[function(e,t,n){function r(){if(!x++){var e=h.info=NREUM.info,t=d.getElementsByTagName("script")[0];if(setTimeout(s.abort,3e4),!(e&&e.licenseKey&&e.applicationID&&t))return s.abort();f(y,function(t,n){e[t]||(e[t]=n)}),c("mark",["onload",a()+h.offset],null,"api");var n=d.createElement("script");n.src="https://"+e.agent,t.parentNode.insertBefore(n,t)}}function o(){"complete"===d.readyState&&i()}function i(){c("mark",["domContent",a()+h.offset],null,"api")}function a(){return E.exists&&performance.now?Math.round(performance.now()):(u=Math.max((new Date).getTime(),u))-h.offset}var u=(new Date).getTime(),c=e("handle"),f=e(2),s=e("ee"),p=window,d=p.document,l="addEventListener",m="attachEvent",w=p.XMLHttpRequest,g=w&&w.prototype;NREUM.o={ST:setTimeout,SI:p.setImmediate,CT:clearTimeout,XHR:w,REQ:p.Request,EV:p.Event,PR:p.Promise,MO:p.MutationObserver};var v=""+location,y={beacon:"bam.nr-data.net",errorBeacon:"bam.nr-data.net",agent:"js-agent.newrelic.com/nr-1071.min.js"},b=w&&g&&g[l]&&!/CriOS/.test(navigator.userAgent),h=t.exports={offset:u,now:a,origin:v,features:{},xhrWrappable:b};e(1),d[l]?(d[l]("DOMContentLoaded",i,!1),p[l]("load",r,!1)):(d[m]("onreadystatechange",o),p[m]("onload",r)),c("mark",["firstbyte",u],null,"api");var x=0,E=e(4)},{}]},{},["loader"]);</script>
<link rel="SHORTCUT ICON" href="/assets/img/favicon.ico?v=2" />
<link rel="prev" />
<link rel="next" />
<link rel="canonical" href="https://www.bna.com/electronic-health-records-b73014463894/" />
<title>Electronic Health Records Blunt Hurricane Harvey’s Impact | Bloomberg Law</title>
    <meta name="description" content="The devastation wreaked by
Hurricane Harvey is truly unprecedented: entire neighborhoods underwater, homes
destroyed, and evacuees overflowing storm shelter. Yet in the midst of the
crisis, the...">

<meta name="viewport" content="width=device-width, initial-scale=1">
        <link rel="stylesheet" type="text/css" href="https://www.bbthat.com/assets/v1.4.0/that.css">
<link rel="stylesheet" href="/assets/css/main.min.css?v=Mesa-4.1">



<!-- This JS object is being used by Adobe DTM -->
<script language="javascript" type="text/javascript" defer>
    var omniture = new Object();
    omniture.bnaReportSuiteId = 'bureaunacorpprod';
    omniture.pageName = 'bna::Electronic Health Records Blunt Hurricane Harvey’s Impact';
    omniture.serverName = 'edsprdw-ekp511';
    omniture.channel = 'bna';
    omniture.pageType = '';
    omniture.userId = '316609';
    omniture.pageType = '';
    omniture.contentPath = 'BNA V2/Legal/Knowledge Center/Blogs/Health Care/Health Care/';
    omniture.ep1 = 'https://www.bna.com/electronic-health-records-b73014463894/';
    omniture.ep2 = '';
    omniture.hier1 = 'bna~~Electronic Health Records Blunt Hurricane Harvey’s Impact';
    omniture.promoCode = '';
    omniture.productId = '';
    omniture.productType = '';
    omniture.isAuthenticated = 'Logged-in';
    omniture.smartForm = 'BlogPost';
    omniture.unisonTrackingCode = '';
    omniture.eloquaCid = '';
    omniture.utmSource = '';
    omniture.utmMedium = '';
    omniture.sfCid = '';
    omniture.postDate = '2017-08-30';
</script>
<!-- End SiteCatalyst code version: H.19.4. -->
    <script src="//assets.adobedtm.com/7d0037c78b661f04e91c8d04a01540069a056d85/satelliteLib-7aa03ff671c48bdd3a909b9ed5fb15bbc3c2a0a5.js"></script>

    
    <link rel="amphtml" href="/electronic-health-records-b73014463894/?amp=true">
    <meta name="fragment" content="!">

</head>
<body class="default-layout">
    <script>viewScripts = [];</script>



<style>
@font-face {
    font-family: 'AvenirNextPForBBG-Regular';
    
    
    src: url('https://assets.bwbx.io/font-service/fonts/AvenirNextPForBBG-Regular-09359fef74.woff2') format('woff2'),
         url('https://assets.bwbx.io/font-service/fonts/AvenirNextPForBBG-Regular-91967b382a.woff') format('woff');
}

@font-face {
    font-family: 'AvenirNextPForBBG-Demi';
    
    
    src: url('https://assets.bwbx.io/font-service/fonts/AvenirNextPForBBG-Demi-62597c630e.woff2') format('woff2'),
         url('https://assets.bwbx.io/font-service/fonts/AvenirNextPForBBG-Demi-d7e488b711.woff') format('woff');
}
#bb-that a{text-decoration:none}#bb-that .bb-that__sitemap{overflow:hidden;position:relative}#bb-that .bb-that__sitemap{max-height:0;-webkit-transition:max-height 0.6s ease-in-out;-o-transition:max-height 0.6s ease-in-out;transition:max-height 0.6s ease-in-out}#bb-that{background:#000;position:relative}@media (max-width: 759px){#bb-that{display:none}}#bb-that .bb-that--container{margin:0 auto;padding:0 30px;box-sizing:content-box}@media (min-width: 1020px){#bb-that .bb-that--container{padding:0}}#bb-that .bb-that--container:before,#bb-that .bb-that--container:after{content:" ";display:table}#bb-that .bb-that--container:after{clear:both}@media (min-width: 760px){#bb-that .bb-that--container{width:680px}}@media (min-width: 1020px){#bb-that .bb-that--container{width:980px}}@media (min-width: 1280px){#bb-that .bb-that--container{width:1160px}}#bb-that .bb-that-header{font-family:"AvenirNextPForBBG-Demi","Helvetica Neue",Helvetica,Arial,sans-serif;font-size:15px;line-height:30px;padding:15px}@media (min-width: 760px){#bb-that .bb-that-header{font-family:"AvenirNextPForBBG-Demi","Helvetica Neue",Helvetica,Arial,sans-serif;font-size:12px;height:30px;padding:0}}#bb-that .bb-that-header__link{position:relative;display:block}@media (min-width: 760px){#bb-that .bb-that-header__link{display:inline-block;padding:0 12px}}#bb-that .bb-that-header__link,#bb-that .bb-that-header__link>span{color:#f3f4ef;font-family:inherit;font-size:inherit;line-height:inherit}@media (min-width: 760px){#bb-that .bb-that-header__link,#bb-that .bb-that-header__link>span{line-height:1;-webkit-font-smoothing:subpixel-antialiased;-moz-osx-font-smoothing:auto}}#bb-that .bb-that-header__link:first-child{padding-left:0}#bb-that .bb-that-header__link:after{font-size:9px;position:absolute}@media (min-width: 760px){#bb-that .bb-that-header__link+.bb-that-header__link{border-left:1px solid #b3b3b3}#bb-that .bb-that-header__link+.bb-that-header__link:after{top:-3px}}#bb-that .bb-that-header__link>span:first-of-type{display:inline}#bb-that .bb-that-header__link>span:first-of-type+span{display:none}@media (max-width: 1019px){#bb-that .bb-that-header__link>span:first-of-type{display:none}#bb-that .bb-that-header__link>span:first-of-type+span{display:inline}}#bb-that .bb-that-header--sitemap-trigger{padding:0 27px 0 12px}#bb-that .bb-that-header--sitemap-trigger:after{display:inline-block;content:url("data:image/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20viewBox%3D%270%200%2015%2015%27%3E%3Cpath%20d%3D%27M0,2.5l7.5,10l7.5-10H0z%27%20fill%3D%27%23fff%27%2F%3E%3C%2Fsvg%3E");height:9px;width:9px;line-height:initial;opacity:0.7;-webkit-transition:opacity 0.1s ease-out;-o-transition:opacity 0.1s ease-out;transition:opacity 0.1s ease-out}#bb-that .bb-that-header--sitemap-trigger:hover:after{opacity:1}#bb-that .bb-that-header--sitemap-trigger:after{height:9px;width:9px;-webkit-transform:rotate(0);-ms-transform:rotate(0);-o-transform:rotate(0);transform:rotate(0);-webkit-transition:transform 0.35s ease;-o-transition:transform 0.35s ease;transition:transform 0.35s ease}@media (min-width: 760px){#bb-that .bb-that-header--sitemap-trigger:after{right:12px;top:2px;line-height:1}}@media (min-width: 1020px){#bb-that .bb-that--open{border-bottom:1px solid #474747}}#bb-that .bb-that--open .bb-that-header--sitemap-trigger:after{-webkit-transform:rotate(180deg);-ms-transform:rotate(180deg);-o-transform:rotate(180deg);transform:rotate(180deg)}
</style>
<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="http://www.bloomberg.com/company/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg the Company &amp; Its Products</a><a class="bb-that-header__link" href="https://bba.bloomberg.net/?utm_source=bloomberg-menu&amp;utm_medium=bna"><span>Bloomberg Anywhere Remote Login</span><span>Bloomberg Anywhere Login</span></a><a class="bb-that-header__link" href="http://www.bloomberg.com/professional/request-demo/?utm_source=bloomberg-menu&amp;utm_medium=bna&amp;bbgsum=DG-WS-PROF-DEMO-bbgmenu">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">For Customers</h2>
    <div class="bb-that-category__content"><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://bba.bloomberg.net/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Anywhere Remote Login</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloomberg.com/professional/downloads/?utm_source=bloomberg-menu&amp;utm_medium=bna">Software Updates</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://service.bloomberg.com/portal/sessions/new?utm_source=bloomberg-menu&amp;utm_medium=bna">Manage Products and Account Information</a></li></div></section>            <section class="bb-that-category">
    <h2 class="bb-that-category__title">Support</h2>
    <div class="bb-that-category__content"><p class="bb-that-category__text"><span>Americas</span>+1 212 318 2000</p><p class="bb-that-category__text"><span>EMEA</span>+44 20 7330 7500</p><p class="bb-that-category__text"><span>Asia Pacific</span>+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="http://www.bloomberg.com/company/london/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg London</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bloomberg.com/company/?utm_source=bloomberg-menu&amp;utm_medium=bna">About</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloomberg.com/careers/?utm_source=bloomberg-menu&amp;utm_medium=bna">Careers</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloomberg.com/diversity-inclusion/?utm_source=bloomberg-menu&amp;utm_medium=bna">Diversity and Inclusion</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloomberg.com/philanthropy/?utm_source=bloomberg-menu&amp;utm_medium=bna">Philanthropy and Engagement</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloomberg.com/bcause/?utm_source=bloomberg-menu&amp;utm_medium=bna">Sustainability</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.techatbloomberg.com?utm_source=bloomberg-menu&amp;utm_medium=bna">Tech</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="http://www.bloomberg.com/company/announcements/?utm_source=bloomberg-menu&amp;utm_medium=bna">Press Announcements</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloomberg.com/company/press-contacts/?utm_source=bloomberg-menu&amp;utm_medium=bna">Press Contacts</a></li></ul></section>            <section class="bb-that-category">
    <h2 class="bb-that-category__title">Follow</h2>
    <div class="bb-that-category__content"><li class="bb-that-category__item"><a href="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://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://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://www.instagram.com/bloomberg/" class="bb-that-category__social-link bb-that--icon-instagram" target="_blank">Instagram</a></li></div></section>    </li>
                    <li class="bb-that__col bb-that__col--md">
            <section class="bb-that-category">
    <h2 class="bb-that-category__title">Products</h2>
    <ul class="bb-that-category__content"><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloomberg.com/professional/solution/bloomberg-terminal/?utm_source=bloomberg-menu&amp;utm_medium=bna&amp;bbgsum=DG-WS-PROF-SOLU-TERMINAL-bbgmenu">Bloomberg Terminal</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bloomberg.com/professional/solution/execution-order-management/?utm_source=bloomberg-menu&amp;utm_medium=bna&amp;bbgsum=DG-WS-PROF-SOLU-EXORDMGMT-bbgmenu">Execution and Order Management</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bloomberg.com/professional/solution/data-and-content/?utm_source=bloomberg-menu&amp;utm_medium=bna&amp;bbgsum=DG-WS-PROF-SOLU-DATACONT-bbgmenu">Data and Content</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bloomberg.com/professional/solution/financial-data-management/?utm_source=bloomberg-menu&amp;utm_medium=bna&amp;bbgsum=DG-WS-PROF-SOLU-FINDATA-bbgmenu">Financial Data Management</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bloomberg.com/professional/solution/integration-and-distribution/?utm_source=bloomberg-menu&amp;utm_medium=bna&amp;bbgsum=DG-WS-PROF-SOLU-INTEGDIST-bbgmenu">Integration and Distribution</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bloomberg.com/professional/solution/tradebook/?utm_source=bloomberg-menu&amp;utm_medium=bna&amp;bbgsum=DG-WS-PROF-SOLU-TBOOK-bbgmenu">Bloomberg Tradebook</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://www.bna.com/bloomberglaw/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Law</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bna.com/tax?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Tax</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://about.bgov.com/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Government</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bna.com/ehs/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Environment</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://about.bnef.com/?utm_source=bloomberg-menu&amp;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://www.bloomberg.com/markets/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Markets</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bloomberg.com/technology/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Technology</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bloomberg.com/pursuits/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Pursuits</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloomberg.com/politics/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Politics</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bloomberg.com/view/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Opinion</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bloomberg.com/businessweek/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Businessweek</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloomberglive.com/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Live Conferences</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bloombergapps.com/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Apps</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bloombergradio.com/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Radio</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloomberg.com/live?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Television</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloomberg.com/company/news-bureaus/?utm_source=bloomberg-menu&amp;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="http://www.bloomberg.com/distribution?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Media Distribution</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloombergmedia.com/?utm_source=bloomberg-menu&amp;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">Company</h2>
    <ul class="bb-that-category__content"><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloomberg.com/company/london/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg London</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bloomberg.com/company/?utm_source=bloomberg-menu&amp;utm_medium=bna">About</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloomberg.com/careers/?utm_source=bloomberg-menu&amp;utm_medium=bna">Careers</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloomberg.com/diversity-inclusion/?utm_source=bloomberg-menu&amp;utm_medium=bna">Diversity and Inclusion</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloomberg.com/philanthropy/?utm_source=bloomberg-menu&amp;utm_medium=bna">Philanthropy and Engagement</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloomberg.com/bcause/?utm_source=bloomberg-menu&amp;utm_medium=bna">Sustainability</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.techatbloomberg.com?utm_source=bloomberg-menu&amp;utm_medium=bna">Tech</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="http://www.bloomberg.com/company/announcements/?utm_source=bloomberg-menu&amp;utm_medium=bna">Press Announcements</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloomberg.com/company/press-contacts/?utm_source=bloomberg-menu&amp;utm_medium=bna">Press Contacts</a></li></ul></section>            <section class="bb-that-category">
    <h2 class="bb-that-category__title">Follow</h2>
    <ul class="bb-that-category__content"><li class="bb-that-category__item"><a href="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://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://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://www.instagram.com/bloomberg/" class="bb-that-category__social-link bb-that--icon-instagram" target="_blank">Instagram</a></li></ul></section>    </li>
                    <li class="bb-that__col bb-that__col--sm">
            <section class="bb-that-category">
    <h2 class="bb-that-category__title">Products</h2>
    <ul class="bb-that-category__content"><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloomberg.com/professional/solution/bloomberg-terminal/?utm_source=bloomberg-menu&amp;utm_medium=bna&amp;bbgsum=DG-WS-PROF-SOLU-TERMINAL-bbgmenu">Bloomberg Terminal</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bloomberg.com/professional/solution/execution-order-management/?utm_source=bloomberg-menu&amp;utm_medium=bna&amp;bbgsum=DG-WS-PROF-SOLU-EXORDMGMT-bbgmenu">Execution and<br /> Order Management</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bloomberg.com/professional/solution/data-and-content/?utm_source=bloomberg-menu&amp;utm_medium=bna&amp;bbgsum=DG-WS-PROF-SOLU-DATACONT-bbgmenu">Data and Content</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bloomberg.com/professional/solution/financial-data-management/?utm_source=bloomberg-menu&amp;utm_medium=bna&amp;bbgsum=DG-WS-PROF-SOLU-FINDATA-bbgmenu">Financial Data<br /> Management</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bloomberg.com/professional/solution/integration-and-distribution/?utm_source=bloomberg-menu&amp;utm_medium=bna&amp;bbgsum=DG-WS-PROF-SOLU-INTEGDIST-bbgmenu">Integration and<br /> Distribution</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bloomberg.com/professional/solution/tradebook/?utm_source=bloomberg-menu&amp;utm_medium=bna&amp;bbgsum=DG-WS-PROF-SOLU-TBOOK-bbgmenu">Bloomberg<br /> Tradebook</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://www.bna.com/bloomberglaw/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Law</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bna.com/tax?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Tax</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://about.bgov.com/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Government</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bna.com/ehs/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Environment</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://about.bnef.com/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg New Energy Finance</a></li></ul></section>    </li>
                    <li class="bb-that__col bb-that__col--sm">
            <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://www.bloomberg.com/markets/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Markets</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bloomberg.com/technology/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg<br /> Technology</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bloomberg.com/pursuits/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Pursuits</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloomberg.com/politics/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Politics</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bloomberg.com/view/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Opinion</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bloomberg.com/businessweek/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg<br /> Businessweek</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloomberglive.com/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Live Conferences</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bloombergapps.com/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Apps</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://www.bloombergradio.com/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Radio</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloomberg.com/live?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Television</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloomberg.com/company/news-bureaus/?utm_source=bloomberg-menu&amp;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="http://www.bloomberg.com/distribution?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Media Distribution</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloombergmedia.com/?utm_source=bloomberg-menu&amp;utm_medium=bna">Advertising</a></li></ul></section>    </li>
                    <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">For Customers</h2>
    <div class="bb-that-category__content"><li class="bb-that-category__item"><a class="bb-that-category__link" href="https://bba.bloomberg.net/?utm_source=bloomberg-menu&amp;utm_medium=bna">Bloomberg Anywhere Remote Login</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://www.bloomberg.com/professional/downloads/?utm_source=bloomberg-menu&amp;utm_medium=bna">Software Updates</a></li><li class="bb-that-category__item"><a class="bb-that-category__link" href="http://service.bloomberg.com/portal/sessions/new?utm_source=bloomberg-menu&amp;utm_medium=bna">Manage Contracts and Orders</a></li></div></section>            <section class="bb-that-category">
    <h2 class="bb-that-category__title">Support</h2>
    <div class="bb-that-category__content"><p class="bb-that-category__text"><span>Americas</span>+1 212 318 2000</p><p class="bb-that-category__text"><span>EMEA</span>+44 20 7330 7500</p><p class="bb-that-category__text"><span>Asia Pacific</span>+65 6212 1000</p></div></section>    </li>
            </ul>
</div>    </nav>
</div>


    <div id="cookies">
        <div id="cookie-consent">
            <div class="container">
                <div class="text">
                    <p>This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies.</p>
                </div>
                <div class="cookie-consent-buttons">
                  <a id="cookie-consent-button" style="clear: left" class="button blue">I CONSENT TO COOKIES</a>
                  <a id="cookie-info-button" class="button black-border-btn">MORE INFORMATION</a>
                </div>
            </div>

        </div>
        <div id="cookie-info">
            <div class="container">
                <div class="text">
                    <p>A cookie is a piece of data stored by your browser or device that helps websites like this one recognize return visitors. We use cookies to give you the best experience on BNA.com. Some cookies are also necessary for the technical operation of our website. If you continue browsing, you agree to this site’s use of cookies.</p>
                    <p>For even more information, see <a href="/privacy-policy/#information-collection">Privacy Policy: Our Policies Regarding the Collection of Information</a></p>
                </div>
            </div>
        </div>
    </div>
    <script>
        var cookies = document.getElementById('cookies');
        var cookieConsent = document.getElementById('cookie-consent');
        var cookieInfo = document.getElementById('cookie-info');
        var consentButton = document.getElementById('cookie-consent-button');
        var moreButton = document.getElementById('cookie-info-button');
        var moreInfoShowing = false;

        consentButton.addEventListener('click',
            function () {
                var xhr = new XMLHttpRequest();
                xhr.open('POST', '/api/cookies/consent', true);
                xhr.send(null);
                cookies.style.display = 'none';
            });

        moreButton.addEventListener('click',
            function () {
                if (!moreInfoShowing) {
                    moreInfoShowing = true;
                    cookieInfo.classList.add('show');
                    moreButton.innerHTML = "LESS INFORMATION";
                } else {
                    moreInfoShowing = false;
                    cookieInfo.classList.remove('show');
                    moreButton.innerHTML = "MORE INFORMATION";
                }
            });
    </script>

    <div class="layout">
        <!-- MAIN CONTAINER -->
        
        <div class="container">
<!-- .mobile-nav-container -->
<!-- MOBILE PUSH NAV -->
<div id="v2-push-overlay-cover"></div>
<div id="mobileNavContainer" class="sidr left" style="display: none;">
    <div class="inner v2-push-overlay-nav kdeb">
        <nav class="push-mobile-nav">
            <!-- This style="margin-top:24px;" is only for the initial "new-header-section".
            all the others(inner navigations) don't need it. -->
            <div class="new-header-section" style="margin-top:24px;">
              
              <a href="#" id="v2-push-overlay-menu-close" class="icon-close" title="Search"></a>
                <div id="mobile-search" class="search">
                    <form action="/search/detail" method="GET">
                        <span class="icon-search"></span>
                        <input type="text" placeholder="Search by keyword" name="q">
                    </form>
                </div>
            </div>
            <ul class="mobile-top-level-nav" id="nav_menu_mob_main">
                <li class="main"><a id="mobile-navigation-home" href="/">Home</a></li>
                    <li class="main">
                        <a href="/account/subscriptions/">
                            <p>My Account</p>
                            
                        </a>
                    </li>
                    <li class="main">
                        <a href="/ShoppingCart/ShowCart?ru=https%253A%252F%252Fwww-local.bna.com%252F" onclick="Dialogs.Wait.Show();">
                            <p>My Cart</p>
                            
                        </a>
                    </li>
                
                <li class="main">
                    <a id="mobile-navigation-legal" data-menu-link="bloomberg-law" href="#">
                        <p>Bloomberg Law</p>
                        <i class="icon-caret-right"></i>
                    </a>
                    <ul class="mobile-secondary-nav" data-menu="bloomberg-law" id="nav_menu_mob_legal">
                        <li>
                            <div class="back">
                                <a href="#" class="sub-menu-subtitle-text">&lt; Back to All Content</a>
                            </div>
                        </li>
                        <li>
                            <a id="mobile-navigation-legal-areas-of-interest" data-menu-link="law_areas-of-interest" >
                                <p>Areas of Interest</p>
                                <i class="icon-caret-right"></i>
                            </a>
                            
                            <ul class="mobile-tertiary-nav" data-menu="law_areas-of-interest" id="nav_menu_mob_legal_areas_of_interest">
                                <li>
                                    <div class="back-to-secondary" data-menu-link="bloomberg-law">
                                        <a href="#" class="sub-menu-subtitle-text">&lt; Back to Bloomberg Law</a>
                                    </div>
                                </li>
                                <li><a id="mobile-navigation-legal-all-areas-of-interest" href="/bloomberglaw/">All Areas of Interest</a></li>
                                <li><a id="mobile-navigation-legal-areas-of-interest-antitrust" href="/antitrust/">Antitrust</a></li>
                                <li><a id="mobile-navigation-legal-areas-of-interest-banking-and-finance" href="/banking-finance/">Banking &amp; Finance</a></li>
                                <li><a id="mobile-navigation-legal-areas-of-interest-bankruptcy" href="/bankruptcy/">Bankruptcy</a></li>
                                <li><a id="mobile-navigation-legal-areas-of-interest-benefits-and-executive-compensation" href="/benefits-compensation/">Benefits &amp; Executive Compensation</a></li>
                                <li><a id="mobile-navigation-legal-areas-of-interest-business-intelligence-center" href="/business-intelligence-center/">Business Intelligence Center</a></li>
                                <li><a id="mobile-navigation-legal-areas-of-interest-corporate" href="/corporate/">Corporate</a></li>
                                <li><a id="mobile-navigation-legal-areas-of-interest-e-discovery" href="/e-discovery/">E-Discovery</a></li>
                                <li><a id="mobile-navigation-legal-areas-of-interest-environmental-safety" href="/environmental-safety/">Environmental &amp; Safety</a></li>
                                <li><a id="mobile-navigation-legal-areas-of-interest-health-care" href="/health-care/">Health Care</a></li>
                                <li><a id="mobile-navigation-legal-areas-of-interest-hr-payroll" href="/human-resources-payroll/">HR &amp; Payroll</a></li>
                                <li><a id="mobile-navigation-legal-areas-of-interest-intellectual-property" href="/intellectual-property/">Intellectual Property</a></li>
                                <li><a id="mobile-navigation-legal-areas-of-interest-labor-and-employment" href="/labor-employment/">Labor &amp; Employment</a></li>
                                <li><a id="mobile-navigation-legal-areas-of-interest-litigation" href="/litigation/">Litigation</a></li>
                                <li><a id="mobile-navigation-legal-areas-of-interest-privacy-and-data-security" href="/privacy-data-security/">Privacy &amp; Data Security</a></li>
                                <li><a id="mobile-navigation-legal-areas-of-interest-securities-and-capital-markets" href="/securities-capital-markets/">Securities &amp; Capital Markets</a></li>
                                <li><a id="mobile-navigation-legal-areas-of-interest-tax" href="/bloomberglaw-tax/">Tax</a></li>
                                <li><a id="mobile-navigation-legal-areas-of-interest-tech-and-telecom" href="/tech-telecom/">Tech &amp; Telecom</a></li>
                                <li><a id="mobile-navigation-legal-areas-of-interest-transactional" href="/transactional/">Transactional</a></li>
                                <li><p class="copyright">Copyright © 2017 The Bureau of National Affairs, Inc. All Rights Reserved</p></li>
                            </ul>
                        </li>
                        <li><a id="mobile-navigation-legal-insight_center" href="/news/#!query=&topic=islegal">Insight Center</a></li>
                        <li><a id="mobile-navigation-legal-our-experts" href="/legal-authors/">Our Experts</a></li>
                        <li><a id="mobile-navigation-legal-our-customers" href="/ourcustomers/#!topic=islegal">Our Customers</a></li>
                        <li>
                            <a id="mobile-navigation-legal-products" data-menu-link="law_products">
                                <p>Products</p>
                                <i class="icon-caret-right"></i>
                            </a>
                            
                            <ul class="mobile-tertiary-nav" data-menu="law_products" id="nav_menu_mob_legal_products">
                                <li>
                                    <div class="back-to-secondary" data-menu-link="bloomberg-law">
                                        <a href="#" class="sub-menu-subtitle-text">&lt; Back to Bloomberg Law</a>
                                    </div>
                                </li>
                                <li><a id="mobile-navigation-legal-products-subscriptions" href="/products/#!page=1&topic=legal">All Products</a></li>
                                <li><a id="mobile-navigation-legal-products-subscriptions" href="/products/#!topic=legal&type=subscription">Subscriptions</a></li>
                                <li><a id="mobile-navigation-legal-products-books" href="/books/#!topic=legal"> Books</a></li>
                                <li><a id="mobile-navigation-legal-products-professional-learning" href="https://learning.bloombergnext.com/catalog/category.xhtml?eid=1471"> Professional Learning</a></li>
                                <li>
                                    <p class="copyright">Copyright © 2017 The Bureau of National Affairs, Inc. All Rights Reserved</p></li>
                            </ul>
                        </li>
                        <li><p class="copyright">Copyright © 2017 The Bureau of National Affairs, Inc. All Rights Reserved</p></li>

                    </ul>
                </li>
                <li class="main">
                    <a id="mobile-navigation-tax" data-menu-link="tax-and-accounting" href="#">
                        <p>Bloomberg Tax</p>
                        <i class="icon-caret-right"></i>
                    </a>
                    <ul class="mobile-secondary-nav" data-menu="tax-and-accounting" id="nav_menu_mob_tax">
                        <li>
                            <div class="back">
                                <a href="#" class="sub-menu-subtitle-text">&lt; Back to All Content</a>
                            </div>
                        </li>
                        <li>
                            <a id="mobile-navigation-tax-areas-of-interest" data-menu-link="tax_areas-of-interest">
                                <p>Areas of Interest</p>
                                <i class="icon-caret-right"></i>
                            </a>
                            
                            <ul class="mobile-tertiary-nav" data-menu="tax_areas-of-interest" id="nav_menu_mob_tax_areas_of_interest">
                                <li>
                                    <div class="back-to-secondary" data-menu-link="tax-and-accounting">
                                        <a href="#" class="sub-menu-subtitle-text">&lt; Back to Bloomberg Tax</a>
                                    </div>
                                </li>
                                <li><a id="mobile-navigation-tax-all-areas-of-interest" href="/tax/">All Areas of Interest</a></li>
                                <li><a id="mobile-navigation-tax-practice-areas-federal-tax" href="/federaltax/">Federal Tax</a></li>
                                <li><a id="mobile-navigation-tax-practice-areas-state-tax" href="/StateTax/">State Tax</a></li>
                                <li><a id="mobile-navigation-tax-practice-areas-international-taxes" href="/internationaltax/">International Tax</a></li>
                                <li><a id="mobile-navigation-tax-practice-areas-estate-planning" href="/estate-gifts-trusts/">Estate, Gifts, and Trusts</a></li>
                                <li><a id="mobile-navigation-tax-practice-areas-financial-accounting" href="/financial-accounting/">Financial Accounting</a></li>
                                <li><a id="mobile-navigation-tax-practice-areas-tax-tech-solutions" href="https://www.bnasoftware.com/">Tax Technology Solutions</a></li>
                                <li><a id="mobile-navigation-tax-practice-areas-tax-reform-watch" href="https://www.bna.com/taxreform">Tax Reform Watch</a></li>
                                <li><a id="mobile-navigation-tax-practice-areas-daily-tax-report" href="https://www.bna.com/dailytax/">Daily Tax Report</a></li>
                                <li><p class="copyright">Copyright © 2017 The Bureau of National Affairs, Inc. All Rights Reserved</p></li>
                            </ul>
                        </li>
                        <li><a id="mobile-navigation-tax-insight_center" href="/news/#!query=&topic=istax">Insight Center</a></li>
                        <li><a id="mobile-navigation-tax-our-experts" href="/tax-accounting-authors/">Our Experts</a></li>
                        <li><a id="mobile-navigation-tax-our-customers" href="/ourcustomers/#!topic=istax">Our Customers</a></li>
                        <li>
                            <a id="mobile-navigation-tax-products" data-menu-link="tax_products">
                                <p>Products</p>
                                <i class="icon-caret-right"></i>
                            </a>
                            
                            <ul class="mobile-tertiary-nav" data-menu="tax_products" id="nav_menu_mob_tax_products">
                                <li>
                                    <div class="back-to-secondary" data-menu-link="tax-and-accounting">
                                        <a href="#" class="sub-menu-subtitle-text">&lt; Back to Bloomberg Tax</a>
                                    </div>
                                </li>
                                <li><a id="mobile-navigation-tax-all-products" href="/products/#!topic=tax">All Products</a></li>
                                <li><a id="mobile-navigation-tax-products-subscriptions" href="/products/#!topic=tax&type=subscription">Subscriptions</a></li>
                                <li><a id="mobile-navigation-tax-products-portfolios" href="/products/#!topic=tax&type=portfolio">Portfolios</a></li>
                                <li><a id="mobile-navigation-tax-products-bna-software" href="https://www.bnasoftware.com/">Bloomberg Tax Technology</a></li>
                                <li><a id="mobile-navigation-tax-products-books" href="/books#!page=1&topic=tax">Books</a></li>
                                <li><a id="mobile-navigation-tax-products-professional-learning" href="https://learning.bloombergnext.com/catalog/category.xhtml?eid=1472"> Professional Learning</a></li>
                                <li>
                                    <p class="copyright">Copyright © 2017 The Bureau of National Affairs, Inc. All Rights Reserved</p></li>
                            </ul>
                        </li>
                        <li><p class="copyright">Copyright © 2017 The Bureau of National Affairs, Inc. All Rights Reserved</p></li>
                    </ul>
                </li>
                <li class="main">
                    <a id="mobile-navigation-gov" data-menu-link="government" href="#">
                        <p>Bloomberg Government</p>
                        <i class="icon-caret-right"></i>
                    </a>
                    <ul class="mobile-secondary-nav" data-menu="government" id="nav_menu_mob_gov">
                        <li>
                            <div class="back">
                                <a href="#" class="sub-menu-subtitle-text">&lt; Back to All Content</a>
                            </div>
                        </li>
                        <li>
                            <a id="mobile-navigation-gov-areas-of-interest" data-menu-link="govt_areas-of-interest">
                                <p>Areas of Interest</p>
                                <i class="icon-caret-right"></i>
                            </a>
                            
                            <ul class="mobile-tertiary-nav" data-menu="govt_areas-of-interest" id="nav_menu_mob_govt_areas_of_interest">
                                <li>
                                    <div class="back-to-secondary" data-menu-link="government">
                                        <a href="#" class="sub-menu-subtitle-text">&lt; Back to Government</a>
                                    </div>
                                </li>
                                <li><a id="mobile-navigation-govt-all-areas-of-interest" href="https://about.bgov.com/">All Areas of Interest</a></li>
                                <li><a id="mobile-navigation-govt-congressional-staffers" href="https://about.bgov.com/congressional-staffers/">Congressional Staffers</a></li>
                                <li><a id="mobile-navigation-govt-federal-agencies" href="https://about.bgov.com/federal-agencies/">Federal Agencies</a></li>
                                <li><a id="mobile-navigation-govt-govt-affairs" href="https://about.bgov.com/government-affairs/">Government Affairs</a></li>
                                <li><a id="mobile-navigation-govt-govt-contracting" href="https://about.bgov.com/government-contracting/">Government Contracting</a></li>
                                <li><p class="copyright">Copyright © 2017 The Bureau of National Affairs, Inc. All Rights Reserved</p></li>
                            </ul>
                        </li>
                        <li><a id="mobile-navigation-gov-insight-center" href="https://about.bgov.com/blog/" target="_blank">Insight Center</a></li>
                        <li>
                            <a id="mobile-navigation-gov-products" data-menu-link="govt_products">
                                <p>Products</p>
                                <i class="icon-caret-right"></i>
                            </a>
                            
                            <ul class="mobile-tertiary-nav" data-menu="govt_products" id="nav_menu_mob_govt_products">
                                <li>
                                    <div class="back-to-secondary" data-menu-link="government">
                                        <a href="#" class="sub-menu-subtitle-text">&lt; Back to Bloomberg Government</a>
                                    </div>
                                </li>
                                <li><a id="mobile-navigation-govt-bloomberg-govt" href="https://about.bgov.com/">Bloomberg Government</a></li>

                            </ul>
                        </li>

                        <li><p class="copyright">Copyright © 2017 The Bureau of National Affairs, Inc. All Rights Reserved</p></li>
                    </ul>
                </li>
                <li class="main">
                    <a id="mobile-navigation-ehs" data-menu-link="ehs" href="#">
                        <p>Bloomberg Environment</p>
                        <i class="icon-caret-right"></i>
                    </a>
                    <ul class="mobile-secondary-nav" data-menu="ehs" id="nav_menu_mob_ehs">
                        <li>
                            <div class="back">
                                <a href="#" class="sub-menu-subtitle-text">&lt; Back to All Content</a>
                            </div>
                        </li>
                        <li>
                            <a id="mobile-navigation-ehs-areas-of-interest" data-menu-link="ehs_areas-of-interest">
                                <p>Areas of Interest</p>
                                <i class="icon-caret-right"></i>
                            </a>
                            
                            <ul class="mobile-tertiary-nav" data-menu="ehs_areas-of-interest" id="nav_menu_mob_ehs_areas_of_interest">
                                <li>
                                    <div class="back-to-secondary" data-menu-link="ehs">
                                        <a href="#" class="sub-menu-subtitle-text">&lt; Back to Bloomberg Environment</a>
                                    </div>
                                </li>
                                <li><a id="mobile-navigation-ehs-all-areas-of-interest" href="https://www.bna.com/ehs/">All Areas of Interest</a></li>
                                <li><a id="mobile-navigation-ehs-areas-of-interest-auditing" href="/areas-interest-m73014462951/#auditing">Auditing &amp; Self-Assessment</a></li>
                                <li><a id="mobile-navigation-ehs-areas-of-interest-chemicals" href="/areas-interest-m73014462951/#chemicals">Chemicals &amp; Toxic Substances</a></li>
                                <li><a id="mobile-navigation-ehs-areas-of-interest-environmental-compliance" href="/areas-interest-m73014462951/#environment">Environment &amp; Energy</a></li>
                                <li><a id="mobile-navigation-ehs-areas-of-interest-international-environment" href="/areas-interest-m73014462951/#international">International Environment</a></li>
                                <li><a id="mobile-navigation-ehs-areas-of-interest-occupational-safety-and-health" href="/areas-interest-m73014462951/#occupational">Occupational Health &amp; Safety Compliance</a></li>
                                <li><p class="copyright">Copyright © 2017 The Bureau of National Affairs, Inc. All Rights Reserved</p></li>
                            </ul>    
                        </li>
                        <li><a id="mobile-navigation-ehs-insight_center" href="/news/#!topic=ehs&page=1">Insight Center</a></li>
                        <li><a id="mobile-navigation-ehs-our-experts" href="/environmental-due-diligence-guide-m17179921167/">Our Experts</a></li>
                        <li><a id="mobile-navigation-ehs-our-customers" href="/ourcustomers/#!topic=ehs">Our Customers</a></li>
                        <li>
                            <a id="mobile-navigation-ehs-products" data-menu-link="ehs_products">
                                <p>Products</p>
                                <i class="icon-caret-right"></i>
                            </a>
                            
                            <ul class="mobile-tertiary-nav" data-menu="ehs_products" id="nav_menu_mob_ehs_products">
                                <li>
                                    <div class="back-to-secondary" data-menu-link="ehs">
                                        <a href="#" class="sub-menu-subtitle-text">&lt; Back to Bloomberg Environment</a>
                                    </div>
                                </li>
                                <li><a id="mobile-navigation-ehs-all-products" href="/products/#!topic=ehs">All Products</a></li>
                                <li><a id="mobile-navigation-ehs-products-subscriptions" href="/products/#!topic=ehs&type=subscription">Subscriptions</a></li>
                                <li><a id="mobile-navigation-ehs-products-professional-learning" href="https://learning.bloombergnext.com/catalog/category.xhtml?eid=1473">Professional Learning</a></li>
                                <li><a id="mobile-navigation-ehs-reports" href="/products/#!topic=ehs&type=report">Reports</a></li>
                                <li>
                                    <p class="copyright">Copyright © 2017 The Bureau of National Affairs, Inc. All Rights Reserved</p>
                                </li>
                            </ul>
                        </li>
                        <li><p class="copyright">Copyright © 2017 The Bureau of National Affairs, Inc. All Rights Reserved</p></li> 
                    </ul>
                </li>
                <li class="main">
                    <a id="mobile-navigation-hr" data-menu-link="hr-payroll" href="#">
                        <p>HR &amp; Payroll</p>
                        <i class="icon-caret-right"></i>
                    </a>
                    <ul class="mobile-secondary-nav" data-menu="hr-payroll" id="nav_menu_mob_hr">
                        <li>
                            <div class="back">
                                <a href="#" class="sub-menu-subtitle-text">&lt; Back to All Content</a>
                            </div>
                        </li>
                        <li>
                            <a id="mobile-navigation-hr-areas-of-interest" data-menu-link="hr_areas-of-interest">
                                <p>Areas of Interest</p>
                                <i class="icon-caret-right"></i>
                            </a>
                            
                            <ul class="mobile-tertiary-nav" data-menu="hr_areas-of-interest" id="nav_menu_mob_hr_areas_of_interest">
                                <li>
                                    <div class="back-to-secondary" data-menu-link="hr-payroll">
                                        <a href="#" class="sub-menu-subtitle-text">&lt; Back to HR &amp; Payroll</a>
                                    </div>
                                </li>
                                <li><a id="mobile-navigation-hr-all-areas-of-interest" href="/human-resources-payroll/">All Areas of Interest</a></li>
                                <li><a id="mobile-navigation-hr-areas-of-interest-1" href="/hr-payroll-complete-p4456/">HR &amp; Payroll Resource Center</a></li>
                                <li><a id="mobile-navigation-hr-areas-of-interest-2" href="/hrdsn3/">HR Decision Support Network</a></li>
                                <li><a id="mobile-navigation-hr-areas-of-interest-3" href="/international-hr-decision-p12884902506/">International HR Decision Support Network</a></li>
                                <li><a id="mobile-navigation-hr-areas-of-interest-4" href="/human-resources-library-p4457/">Human Resource Library</a></li>
                                <li><a id="mobile-navigation-hr-areas-of-interest-5" href="/payroll-decision-support-p12884902508/">Payroll Decision Support Network</a></li>
                                <li><a id="mobile-navigation-hr-areas-of-interest-6" href="/internationalpayroll/">International Payroll Decision Support Network</a></li>
                                <li><a id="mobile-navigation-hr-areas-of-interest-7" href="/payroll-adminstration-library-p4694/">Payroll Library</a></li>
                                <li><a id="mobile-navigation-hr-areas-of-interest-8" href="/compensation-benefits-library-p6629/">Compensation &amp; Benefits</a></li>
                                <li><p class="copyright">Copyright © 2017 The Bureau of National Affairs, Inc. All Rights Reserved</p></li>
                            </ul>   
                        </li>
                        <li><a id="mobile-navigation-hr-insight_center" href="/news/#!topic=hr&page=1">Insight Center</a></li>
                        <li><a id="mobile-navigation-hr-our-experts" href="/payroll-advisory-board-t8589934757/">Our Experts</a></li>
                        <li>
                            <a id="mobile-navigation-hr-products" data-menu-link="hr_products">
                                <p>Products</p>
                                <i class="icon-caret-right"></i>
                            </a>
                            
                            <ul class="mobile-tertiary-nav" data-menu="hr_products" id="nav_menu_mob_hr_products">
                                <li>
                                    <div class="back-to-secondary" data-menu-link="hr-payroll">
                                        <a href="#" class="sub-menu-subtitle-text">&lt; Back to HR &amp; Payroll</a>
                                    </div>
                                </li>
                                <li><a id="mobile-navigation-hr-all-products" href="/products/#!topic=hr">All Products</a></li>
                                <li><a id="mobile-navigation-hr-products-subscriptions" href="/products/#!topic=hr&type=subscription">Subscriptions</a></li>
                                <li><a id="mobile-navigation-hr-products-marketing-services" href="/marketing-services">Marketing Services</a></li>
                                <li><a id="mobile-navigation-hr-products-professional-learning" href="/learning/#!topic=hr">Professional Learning</a></li>
                                <li><a id="mobile-navigation-hr-products-survey-reports" href="/products/#!topic=hr&type=report">Survey &amp; Reports</a></li>
                                <li><a id="mobile-navigation-hr-products-white-papers" href="/products/#!topic=hr&type=whitepaper">White Papers</a></li>
                                <li><p class="copyright">Copyright © 2017 The Bureau of National Affairs, Inc. All Rights Reserved</p></li>

                            </ul>
                        </li>
                        <li><p class="copyright">Copyright © 2017 The Bureau of National Affairs, Inc. All Rights Reserved</p></li>
                    </ul>
                </li>
                <li class="main">
                    <a id="mobile-navigation-marketing-services" data-menu-link="marketing-services" href="#">
                        <p>Marketing Services</p>
                        <i class="icon-caret-right"></i>
                    </a>
                    <ul class="mobile-secondary-nav" data-menu="marketing-services" id="nav_menu_mob_ms">
                        <li>
                            <div class="back">
                                <a href="#" class="sub-menu-subtitle-text">&lt; Back to All Content</a>
                            </div>
                        </li>
                        <li><a id="mobile-navigation-marketing-services-content-marketing" href="/content-services/">Content Marketing</a></li>
                        <li><a id="mobile-navigation-marketing-services-big-law-business" href="/Big-Law-Business-Summit-2017/">Big Law Business</a></li>
                        <li><a id="mobile-navigation-marketing-services-bna-convergence" href="/bna-convergence-p12884902418/">BNAConvergence</a></li>
                        <li><a id="mobile-navigation-marketing-services-events" href="/custom-events/">Events</a></li>
                        <li><a id="mobile-navigation-marketing-services-professional-learning" href="/professional-learning/">Professional Learning</a></li>
                        <li><p class="copyright">Copyright © 2017 The Bureau of National Affairs, Inc. All Rights Reserved</p></li>
                    </ul>
                </li>
                <li class="main">
                    <a id="mobile-navigation-our-products" data-menu-link="our-products" href="#">
                        <p>Our Products</p>
                        <i class="icon-caret-right"></i>
                    </a>
                    <ul class="mobile-secondary-nav" data-menu="our-products" id="nav_menu_mob_op">
                        <li>
                            <div class="back">
                                <a href="#" class="sub-menu-subtitle-text">&lt; Back to All Content</a>
                            </div>
                        </li>
                        <li><a id="mobile-navigation-our-products-subscriptions" href="/products/#!page=1&type=subscription">Subscriptions</a></li>
                        <li><a id="mobile-navigation-our-products-books" href=" /books#!page=1">Books</a></li>
                        <li><a id="mobile-navigation-our-products-portfolios" href=" /products/#!page=1&type=portfolio">Portfolios</a></li>
                        <li>
                            <a id="mobile-navigation-our-products-professional-learning" data-menu-link="our-products-events">
                                <p>Events</p>
                                <i class="icon-caret-right"></i>
                            </a>
                            
                            <ul class="mobile-tertiary-nav" data-menu="our-products-events" id="nav_menu_mob_our-products-events">
                                <li>
                                    <div class="back-to-secondary" data-menu-link="our-products">
                                        <a href="#" class="sub-menu-subtitle-text">&lt; Back to Our Products</a>
                                    </div>
                                </li>
                                <li><a id="navigation-all-products-books-webinars" href="https://learning.bloombergnext.com/catalog/main.xhtml">Webinars</a></li>
                                <li><a id="navigation-all-products-books-live-events" href="https://www.bnaliveevents.com/ ">Live Events</a></li>

                            </ul>
                        </li>
                        <li><p class="copyright">Copyright © 2017 The Bureau of National Affairs, Inc. All Rights Reserved</p></li>
                    </ul>
                </li>
                <li>
                    <a id="mobile-navigation-about-us" href="/about-us/">About Us</a>
                </li>
                <li><a id="mobile-navigation-contact-us" href="/contact-us/">Contact Us</a></li>
                <li><a id="mobile-navigation-about-bloomberg" href="http://www.bloomberg.com/company/">About Bloomberg</a></li>
                <li><p class="copyright">Copyright © 2017 The Bureau of National Affairs, Inc. All Rights Reserved</p></li>
            </ul>
          
        </nav><!-- / .mobile-nav -->
    </div>
</div>
<!-- / #push-nav-right -->
<!-- mobile logo and nav buttons -->
<div class="mobile-nav v2-mobile-nav">
    <div class="mobile-nav-row">
        <div id="mobile-home-menu" class="logo">
            <div class="navicon-button">
                <div class="center-header-mobile">
                    <a href="#" title="Menu">
                        <i class="icon-menu"></i>
                    </a>
                </div>
                
            </div>
          
        </div>
        <ul id="tablet_nav_menu">
            <li class="navigation-main-titles" id="tablet_nav_menu_law">
                <a href="/bloomberglaw/" class="bLaw-menu-tablet">Bloomberg Law</a>
            </li>
            <li class="navigation-main-titles" id="tablet_nav_menu_tax">
                <a href="/tax/" class="bTax-menu-tablet">Bloomberg Tax</a>
            </li>
            <li class="navigation-main-titles" id="tablet_nav_menu_govt">
                <a href="https://about.bgov.com/" class="bGovernment-menu-tablet">Bloomberg Government</a>
            </li>
        </ul>
        <div class="mobile-nav-buttons">
            <nav>
                <ul>
                    <li id ="mobile-search-button" class="search-button">
                        <a href="#" class="icon-header-search" title="Search"></a>
                    </li>

                    <li id ="mobile-home-button" class="home-button">
                        <a href="/" class="icon-home" title="Home"></a>
                    </li>
                    <li id ="mobile-phone-button" class="phone-icon">
                        <a href="/contact-us/" class="icon-phone_icon" title="Phone"></a>
                    </li>
                    <li id ="mobile-cart-button" class="cart-button">
                        <a href='/ShoppingCart/ShowCart?ru=https%253A%252F%252Fwww.bna.com%252Felectronic-health-records-b73014463894%252F' class="icon-shopping_cart" title="Cart" onclick="Dialogs.Wait.Show();"></a>
                    </li>
                        <a href="#" id="mobile-signin-button" class="button tooltip-bottom" onclick="login();" data-tooltip="Sign in to access your products, purchases, or BNA.com account.">SIGN IN</a>
                </ul>
            </nav>
        </div>
    </div>
      <!-- / <div class="login-row">
            <p class="sign-in">
                    <a href="#" class="login-button">SIGN IN TO YOUR SUBSCRIPTIONS/ACCOUNT </a>
            </p>
            <p class="close">
                <a href="#" class="login-button">CLOSE X</a>
            </p>
        </div>-->
        <div class="login-container" style="display: none;">
            <div class="inner">
                <div class="login-form">
<form action="//www.bna.com/Authentication/LoginBanners?context=BlogPost&amp;callback=?" id="login-banner-mobile-form" method="post">                        <div class="label">
                            <label>SIGN IN TO YOUR SUBSCRIPTIONS/ACCOUNT</label>
                        </div>
                        <div class="login-banner-error" style="font-size: 1.1rem; color:#ff3500;"></div>
                        <div class="user-container">
                            <input class="text-box single-line" id="Username" name="Username" placeholder="Email or Username" type="text" value="" />
                        </div>
                        <div class="password-container">
                            <input class="text-box single-line" id="Password" name="Password" placeholder="Password" type="password" value="" /> <br />
                        </div>
                        <div class="submit-container">
                            <button type="submit" value="SIGN IN">Sign In</button>
                        </div>
</form>                </div>
                <div class="links">
                    <p>
                        <a href="https://profile.bna.com/profile/forgotpw">Forgot your username or password?</a>
                    </p>
                    <!--<p>Don’t have an account? <a href="#">Register</a></p>-->
                </div>
            </div>
        </div>
</div>
<!-- / .mobile-nav -->

<!-- / .mobile-nav-container -->
<!-- desktop nav -->

<header class="v2-nav kdeb desktop-nav">
    <div class="nav-container">
        <nav class="desktop-main-nav">
            <div class="right-menu-tray">
                <div class="right">
                    <div class="desktop-search-container">
                        <form action="/search/detail" method="GET">
                            <input type="search" placeholder="Search for keywords..." name="q" class="desktop-search">
                            <button type="submit" class="icon-search"></button>
                            <div class="search-wrapper">
                                <div class="search-dropdown">
                                    <div class="selected"><span>All</span></div>
                                    <div class="options">
                                        <ul>
                                            <li>All</li>
                                            <li data-key="f_Legal" data-value="Legal">Legal</li>
                                            <li data-key="f_Tax_&_Accounting" data-value="Tax & Accounting">Tax &amp; Accounting</li>
                                            <li data-key="f_EHS" data-value="EHS">EHS</li>
                                            <li data-key="f_HR" data-value="HR">HR &amp; Payroll</li>
                                        </ul>
                                    </div>
                                </div>
                            </div>
                        </form>
                    </div>
                    <a class="nav-icons" id="navigation-search"><span class="icon-header-search"></span></a>
                    <a class="nav-icons" id="navigation-home" href="/"><span class="icon-home"></span></a>
                    <a class="nav-icons" id="navigation-phone" href="/contact-us/"><span class="icon-phone_icon"></span></a>
                    <a class="nav-icons" id="navigation-cart" href='/ShoppingCart/ShowCart?ru=https%253A%252F%252Fwww.bna.com%252Felectronic-health-records-b73014463894%252F' title="Cart" onclick="Dialogs.Wait.Show();"><span class="icon-shopping_cart"></span></a>
                        <div class="nav-icons navigation-logged-in" id="navigation-logged-in">
                            <span class="icon-user"></span>
                            <div class="user-info">
                                <span class="hello">Hello,</span>
                                <span class="user-name">
                                VIRGINIA<br />POLYTECHNIC
                                </span>
                                <div id="profile-sec-nav" class="profile-sec-nav">
                                    <ul>
                                        <li>
                                            <a href="/account/subscriptions/">Subscriptions</a>
                                        </li>
                                        <li>
                                            <a href="/account/profile/">Profile</a>
                                        </li>
                                        <li>
                                            <a class="sign-out-button" href="/authentication/logout/">Sign Out</a>
                                        </li>
                                    </ul>
                                </div>
                            </div>
                        </div>
                </div>
            </div>
            <ul id="nav_menu">
                <!-- V2 Legal Main Nav -->
                <li class="navigation-main-titles" id="nav_menu_legal">
                    <a href="/bloomberglaw/">
                        <img src="/assets/img/bLaw.svg" class="bLaw-menu" alt="bLaw-menu">
                    </a>
                    <!-- V2 Legal Subnav Section -->
                    <div class="v2-subnav">
                        <div class="desktop-sub-nav hovermenu">
                            <div class="leftside">
                                <div class="category-row">
                                    <ul>
                                        <li class="active" cat-type="legal" id="nav_menu_legal_practiceareas" sub-container="nav_menu_legal_practiceareascontainer">
                                            <a id="navigation-legal-areas-of-interest">Areas of Interest</a>
                                        </li>
                                        <li cat-type="legal" id="nav_menu_legal_products" sub-container="nav_menu_legal_productscontainer">
                                            <a id="navigation-legal-products" href="/products/#!topic=legal">Products</a>
                                        </li>
                                        <li cat-type="legal" id="nav_menu_legal_insight_center" sub-container="nav_menu_legal_insight_centercontainer">
                                            <a id="navigation-legal-insight-center" href="/news/#!topic=legal">Insight Center</a>
                                        </li>
                                        <!--Clicking on Our Experts subnav should direct you to the first item in the sub sub nav-->
                                        <li cat-type="legal" id="nav_menu_legal_experts" sub-container="nav_menu_legal_expertscontainer">
                                            <a id="navigation-legal-our-experts" href="/legal-business-advisory-board/">Our Experts</a>
                                        </li>
                                        <li cat-type="legal" id="nav_menu_legal_customer" sub-container="nav_menu_legal_customercontainer">
                                            <a id="navigation-legal-our-customers" href="/ourcustomers/#!topic=legal">Our Customers</a>
                                        </li>
                                    </ul>
                                </div>

                                <!-- V2 Legal Subnav - Practice Areas -->
                                <div class="nav-menu-list-items-container" id="nav_menu_legal_practiceareascontainer">
                                    <div class="list-items-column">
                                        <ul>
                                            <li><a id="navigation-legal-areas-of-interest-antitrust" href="/antitrust/">Antitrust</a></li>
                                            <li><a id="navigation-legal-areas-of-interest-banking-and-finance" href="/banking-finance/">Banking &amp; Finance</a></li>
                                            <li><a id="navigation-legal-areas-of-interest-bankruptcy" href="/bankruptcy/">Bankruptcy</a></li>
                                            <li><a id="navigation-legal-areas-of-interest-benefits-and-executive-compensation" href="/benefits-compensation/">Benefits &amp; Executive Compensation</a></li>
                                            <li><a id="navigation-legal-areas-of-interest-business-intelligence-center" href="/business-intelligence-center/">Business Intelligence Center</a></li>
                                            <li><a id="navigation-legal-areas-of-interest-corporate" href="/corporate/">Corporate</a></li>
                                        </ul>
                                    </div>
                                    <div class="list-items-column">
                                        <ul>
                                            <li><a id="navigation-legal-areas-of-interest-e-discovery" href="/e-discovery/">E-Discovery</a></li>
                                            <li><a id="navigation-legal-areas-of-interest-environmental-safety" href="/environmental-safety/">Environmental &amp; Safety</a></li>
                                            <li><a id="navigation-legal-areas-of-interest-health-care" href="/health-care/">Health Care</a></li>
                                            <li><a id="navigation-legal-areas-of-interest-hr-payroll" href="/human-resources-payroll/">HR &amp; Payroll</a></li>
                                            <li><a id="navigation-legal-areas-of-interest-intellectual-property" href="/intellectual-property/">Intellectual Property</a></li>
                                            <li><a id="navigation-legal-areas-of-interest-labor-and-employment" href="/labor-employment/">Labor &amp; Employment</a></li>
                                            
                                        </ul>
                                    </div>
                                    <div class="list-items-column">
                                        <ul>
                                            <li><a id="navigation-legal-areas-of-interest-litigation" href="/litigation/">Litigation</a></li>
                                            <li><a id="navigation-legal-areas-of-interest-privacy-and-data-security" href="/privacy-data-security/">Privacy &amp; Data Security</a></li>
                                            <li><a id="navigation-legal-areas-of-interest-securities-and-capital-markets" href="/securities-capital-markets/">Securities &amp; Capital Markets</a></li>
                                            <li><a id="navigation-legal-areas-of-interest-tax" href="/bloomberglaw-tax/">Tax</a></li>
                                            <li><a id="navigation-legal-areas-of-interest-tech-and-telecom" href="/tech-telecom/">Tech &amp; Telecom</a></li>
                                            <li><a id="navigation-legal-areas-of-interest-transactional" href="/transactional/">Transactional</a></li>
                                        </ul>
                                    </div>
                                </div>

                                <!-- V2 Legal Subnav - Products -->
                                <div class="nav-menu-list-items-container" id="nav_menu_legal_productscontainer">
                                    <div class="list-items-column">
                                        <ul>
                                            <li><a id="navigation-legal-products-subscriptions" href="/products/#!topic=legal&type=subscription"> Subscriptions</a></li>
                                            <li><a id="navigation-legal-products-books" href="/books/#!topic=legal"> Books</a></li>
                                            <li><a id="navigation-legal-products-professional-learning" href="https://learning.bloombergnext.com/catalog/category.xhtml?eid=1471"> Professional Learning</a></li>
                                        </ul>
                                    </div>
                                </div>

                                <!-- V2 Legal Subnav - Insight Centers -->
                                <div class="nav-menu-list-items-container" id="nav_menu_legal_insight_centercontainer">
                                    <div class="list-items-column">
                                        <ul>
                                            <li><a id="navigation-legal-insight-blogs" href="/news/#!topic=legal&type=blogpost&page=1">Blogs</a></li>
                                            <li><a id="navigation-legal-insight-news" href="/news/#!topic=legal&type=news&type=insight&page=1">News &amp; Insights</a></li>
                                            <li><a id="navigation-legal-insight-newsletters" href="/news/#!topic=legal&type=newsletter&page=1">Newsletters</a></li>
                                            <li><a id="navigation-legal-insight-podcasts" href="/news/#!topic=legal&type=podcast&page=1">Podcasts</a></li>
                                            <li><a id="navigation-legal-insight-videos" href="/news/#!topic=legal&type=video&page=1">Videos</a></li>
                                            <li><a id="navigation-legal-insight-white-papers" href="/news/#!topic=legal&type=whitepaper&page=1">White Papers</a></li>  
                                        </ul>
                                    </div>
                                </div>

                                <!-- V2 Legal Subnav - Our Experts -->
                                <div class="nav-menu-list-items-container" id="nav_menu_legal_expertscontainer">
                                    <div class="list-items-column">
                                        <ul>
                                            <li><a id="navigation-legal-experts-advisory-board-members" href="/legal-business-advisory-board/">Advisory Board Members</a></li>
                                            <li><a id="navigation-legal-experts-authors" href="/legal-authors/">Authors</a></li>
                                            <li><a id="navigation-legal-experts-editors-and-reporters" href="/editors-reporters/?category=17179870400">Editors &amp; Reporters</a></li>
                                            <li><a id="navigation-legal-experts-innovation-board-members" href="/bloomberg-law-litigation-innovation-board/">Innovation Board Members</a></li>
                                        </ul>
                                    </div>
                                </div>

                                <!-- V2 Legal Subnav - Our Customers -->
                                <div class="nav-menu-list-items-container" id="nav_menu_legal_customercontainer">
                                    <div class="list-items-column">
                                        <ul></ul>
                                    </div>
                                </div>

                            </div>

                            <div class="rightside">
                                <div class="icon-column">
                                    <i class="icon-blaw"></i>
                                </div>
                                <div class="content-column">
                                    <h4>Bloomberg Law</h4>
                                    <p>An integrated legal research and business intelligence solution, combining trusted news and analysis with cutting-edge technology to provide legal professionals with tools to be proactive advisers.</p>
                                    <a href="/bloomberglaw/" id="nav-menu-legal-learn-more">Learn more</a>
                                </div>
                            </div>
                        </div>
                    </div>
                </li>
                <!-- V2 Tax Main Nav -->
            <li class="navigation-main-titles" id="nav_menu_tax">
                <a href="/tax/">
                    <img src="/assets/img/bTax.svg" class="bTax-menu" alt="bTax-menu">
                </a>
                <!-- V2 Tax Subnav Section -->
                <div class="v2-subnav">
                    <div class="desktop-sub-nav hovermenu">
                        <div class="leftside">
                            <div class="category-row">
                                <ul>
                                    <li class="active" cat-type="tax" id="nav_menu_tax_practiceareas" sub-container="nav_menu_tax_practiceareascontainer">
                                        <a id="navigation-tax-areas-of-interest">Areas of Interest</a>
                                    </li>
                                    <li cat-type="tax" id="nav_menu_tax_products" sub-container="nav_menu_tax_productscontainer">
                                        <a id="navigation-tax-products" href="/products/#!topic=tax">Products</a>
                                    </li>
                                    <li cat-type="tax" id="nav_menu_tax_insight" sub-container="nav_menu_tax_insight_centercontainer">
                                        <a id="navigation-tax-insight-center" href="/news/#!topic=tax">Insight Center</a>
                                    </li>
                                    <!--Clicking on Our Experts subnav should direct you to the first item in the sub sub nav-->
                                    <li cat-type="tax" id="nav_menu_tax_experts" sub-container="nav_menu_tax_expertscontainer">
                                        <a id="navigation-tax-our-experts" href="/tax-accounting-authors/">Our Experts</a>
                                    </li>
                                    <li cat-type="tax" id="nav_menu_tax_customers" sub-container="nav_menu_tax_ourcustomers">
                                        <a id="navigation-tax-our-customers" href="/ourcustomers/#!topic=tax">Our Customers</a>
                                    </li>
                                </ul>
                            </div>

                            <!-- V2 Tax Subnav - Practice Areas -->
                            <div class="nav-menu-list-items-container" id="nav_menu_tax_practiceareascontainer">
                                <div class="list-items-column">
                                    <ul>
                                        <li><a id="navigation-tax-practice-areas-estate-planning" href="/estate-gifts-trusts/">Estate Planning</a></li>
                                        <li><a id="navigation-tax-practice-areas-federal-tax" href="/federaltax/">Federal Tax</a></li>
                                        <li><a id="navigation-tax-practice-areas-financial-accounting" href="/financial-accounting/">Financial Accounting</a></li>
                                        <li><a id="navigation-tax-practice-areas-international-taxes" href="/internationaltax/">International Tax</a></li>
                                        <li><a id="navigation-tax-practice-areas-state-tax" href="/StateTax/">State Tax</a></li>
                                    </ul>
                                </div>
                            </div>

                            <!-- V2 Tax Subnav - Products -->
                            <div class="nav-menu-list-items-container" id="nav_menu_tax_productscontainer">
                                <div class="list-items-column">
                                    <ul>
                                        <li><a id="navigation-tax-products-subscriptions" href="/products/#!topic=tax&type=subscription">Subscriptions</a></li>
                                        <li><a id="navigation-tax-products-portfolios" href="/products/#!topic=tax&type=portfolio">Portfolios</a></li>
                                        <li><a id="navigation-tax-products-software" target="_blank" href="https://www.bnasoftware.com/">Bloomberg Tax Technology</a></li>
                                        <li><a id="navigation-tax-products-books" href="/books#!query=&startswith=&topic=tax&count=39/">Books</a></li>
                                        <li><a id="navigation-tax-products-professional-learning" href="https://learning.bloombergnext.com/catalog/category.xhtml?eid=1472">Professional Learning</a></li>
                                    </ul>
                                </div>
                            </div>

                            <!-- V2 Tax Subnav - Insight Centers -->
                            <div class="nav-menu-list-items-container" id="nav_menu_tax_insight_centercontainer">
                                <div class="list-items-column">
                                    <ul>
                                        <li><a id="navigation-tax-insights-blogs" href="/news/#!topic=tax&type=blogpost&page=1">Blogs</a></li>
                                        <li><a id="navigation-tax-insights-news" href="/news/#!topic=tax&type=news&type=insight&page=1">News &amp; Insights</a></li>
                                        <li><a id="navigation-tax-insights-newsletters" href="/news/#!topic=tax&type=newsletter&page=1">Newsletters</a></li>
                                        <li><a id="navigation-tax-insights-podcasts" href="/news/#!topic=tax&type=podcast&page=1">Podcasts</a></li>
                                        <li><a id="navigation-tax-insights-videos" href="/news/#!topic=tax&type=video&page=1">Videos</a></li>
                                        <li><a id="navigation-tax-insights-white-papers" href="/news/#!topic=tax&type=whitepaper&page=1">White Papers</a></li>
                                    </ul>
                                </div>
                            </div>

                            <!-- V2 Tax Subnav - Our Experts -->
                            <div class="nav-menu-list-items-container" id="nav_menu_tax_expertscontainer">
                                <div class="list-items-column">
                                    <ul>
                                        <li><a id="navigation-tax-experts-advisory-board-members" href="/advisory-board-meetings-e8589935158/">Advisory Board Members</a></li>
                                        <li><a id="navigation-tax-experts-contributing-authors" href="/contributing-authors-m73014474790/?category=17179870734">Contributing Authors</a></li>
                                        <li><a id="navigation-tax-experts-editors-and-reporters" href="/editors-reporters/?category=17179870734">Editors &amp; Reporters</a></li>
                                        <li><a id="navigation-tax-experts-authors" href="/tax-accounting-authors/">Portfolio Authors</a></li>
                                    </ul>
                                </div>
                            </div>

                            <!-- V2 Tax Subnav - Our Customers -->
                            <div class="nav-menu-list-items-container" id="nav_menu_tax_ourcustomers">
                                <div class="list-items-column">
                                    <ul></ul>
                                </div>
                            </div>

                        </div>

                        <div class="rightside">
                            <div class="icon-column">
                                <i class="icon-tax_mega_menu"></i>
                            </div>
                            <div class="content-column">
                                <h4>Bloomberg Tax</h4>
                                <p>Built on the foundation of our renowned <i>Tax Management Portfolios™</i>, <i>Bloomberg Tax</i> provides in-depth analysis from leading practitioner-experts, timesaving practice tools, news, commentary, and primary sources.
                                </p>
                                <a href="/taxandaccounting/" id="nav-menu-tax-learn-more">Learn more</a>
                            </div>
                        </div>
                    </div>
                </div>
            </li>

            <li class="navigation-main-titles" id="nav_menu_gov">
                <a target="_blank" href="https://about.bgov.com/">
                    <img src="/assets/img/bGovernment.svg" class="bGovernment-menu" alt="bGovernment-menu">
                </a>
                <!-- V2 Gov Subnav Section -->
                <div class="v2-subnav">
                    <div class="desktop-sub-nav hovermenu">
                        <div class="leftside">
                            <div class="category-row">
                                <ul>
                                    <li class="active" cat-type="gov" id="nav_menu_gov_practiceareas" sub-container="nav_menu_gov_practiceareascontainer">
                                        <a id="navigation-gov-areas-of-interest">Areas of Interest</a>
                                    </li>
                                    <li cat-type="gov" id="nav_menu_gov_products" sub-container="nav_menu_gov_productscontainer">
                                        <a id="navigation-gov-products">Products</a>
                                    </li>
                                    <li cat-type="gov" id="nav_menu_gov_insight_center" sub-container="nav_menu_gov_insight_centercontainer">
                                        <a id="navigation-gov-insight-center">Insight Center</a>
                                    </li>
                                    
                                </ul>
                            </div>

                            <!-- V2 Gov Subnav - Practice Areas -->
                            <div class="nav-menu-list-items-container" id="nav_menu_gov_practiceareascontainer">
                                <div class="list-items-column">
                                    <ul>
                                        <li><a id="navigation-gov-areas-of-interest-congressional-staffers" target="_blank" href="https://about.bgov.com/congressional-staffers/">Congressional Staffers</a></li>
                                        <li><a id="navigation-gov-areas-of-interest-federal-agencies" target="_blank" href="https://about.bgov.com/federal-agencies/">Federal Agencies</a></li>
                                        <li><a id="navigation-gov-areas-of-interest-government-agencies" target="_blank" href="https://about.bgov.com/government-affairs/">Government Affairs</a></li>
                                        <li><a id="navigation-gov-areas-of-interest-government-contracting" target="_blank" href="https://about.bgov.com/government-contracting/">Government Contracting</a></li>
                                    </ul>
                                </div>
                            </div>

                            <!-- V2 Gov Subnav - Products -->
                            <div class="nav-menu-list-items-container" id="nav_menu_gov_productscontainer">
                                <div class="list-items-column">
                                    <ul>
                                        <li><a id="navigation-gov-products-gov" target="_blank" href="https://about.bgov.com/">Bloomberg Government</a></li>
                                    </ul>
                                </div>
                            </div>

                            <!-- V2 Gov Subnav - Insight Centers -->
                            <div class="nav-menu-list-items-container" id="nav_menu_gov_insight_centercontainer">
                                <div class="list-items-column">
                                    <ul>
                                        <li><a id="navigation-gov-experts-blog" target="_blank" href="https://about.bgov.com/blog/">Blog</a></li>
                                        <li><a id="navigation-gov-experts-government-contracting-bgov200" target="_blank" href="https://about.bgov.com/bgov200/">Government Contracting: BGOV200</a></li>
                                        <li><a id="navigation-gov-experts-reports" target="_blank" href="https://about.bgov.com/resources/">Reports</a></li>
                                    </ul>
                                </div>
                            </div>



                        </div>

                        <div class="rightside">
                            <div class="icon-column">
                                <i class="icon-govt"></i>
                            </div>
                            <div class="content-column">
                                <h4>Bloomberg Government</h4>
                                <p>The most comprehensive source of information and analytics for government affairs and contracting professionals. BGOV solutions deliver the complete picture on legislation and government contracting. </p>
                                <a href="https://about.bgov.com/" id="nav-menu-gov-learn-more">Learn more</a>
                            </div>
                        </div>
                    </div>
                </div>
                <!-- V2 Gov Subnav Section -->
            </li>

                <li class="navigation-main-titles" id="nav_menu_ehs">
                    <a href="/ehs/">
                        <img src="/assets/img/bEnvironment.svg" class="bEnvironment-menu" alt="bEnvironment-menu">
                    </a>
                    <!-- V2 EHS Subnav Section -->
                    <div class="v2-subnav">
                        <div class="desktop-sub-nav hovermenu">
                            <div class="leftside">
                                <div class="category-row">
                                    <ul>
                                        <li class="active" cat-type="ehs" id="nav_menu_ehs_practiceareas" sub-container="nav_menu_ehs_practiceareascontainer">
                                            <a id="navigation-ehs-areas-of-interest">Areas of Interest</a>
                                        </li>
                                        <li cat-type="ehs" id="nav_menu_ehs_products" sub-container="nav_menu_ehs_productscontainer">
                                            <a id="navigation-ehs-products" href="/products/#!topic=ehs">Products</a>
                                        </li>
                                        <li cat-type="ehs" id="nav_menu_ehs_insight_center" sub-container="nav_menu_ehs_insight_centercontainer">
                                            <a id="navigation-ehs-insight-center" href="/news/#!topic=ehs">Insight Center</a>
                                        </li>
                                        <!--Clicking on Our Experts subnav should direct you to the first item in the sub sub nav-->
                                        <li cat-type="ehs" id="nav_menu_ehs_customers" sub-container="nav_menu_ehs_expertscontainer">
                                            <a id="navigation-ehs-experts" href="/environmental-due-diligence-guide-m17179921167/">Our Experts</a>
                                        </li>
                                        <li cat-type="ehs" id="nav_menu_ehs_customers" sub-container="nav_menu_ehs_customerscontainer">
                                            <a id="navigation-ehs-customers" href="/ourcustomers/#!topic=ehs">Our Customers</a>
                                        </li>
                                    </ul>
                                </div>

                                <!-- V2 EHS Subnav - Practice Areas -->
                                <div class="nav-menu-list-items-container" id="nav_menu_ehs_practiceareascontainer">
                                    <div class="list-items-column">
                                        <ul>
                                            <li><a id="navigation-ehs-areas-of-interest-auditing" href="/areas-interest-m73014462951/#auditing">Auditing &amp; Self-Assessment</a></li>
                                            <li><a id="navigation-ehs-areas-of-interest-chemicals" href="/areas-interest-m73014462951/#chemicals">Chemicals &amp; Toxic Substances</a></li>
                                            <li><a id="navigation-ehs-areas-of-interest-environmental-compliance" href="/areas-interest-m73014462951/#environment">Environment &amp; Energy</a></li>
                                            <li><a id="navigation-ehs-areas-of-interest-international-environment" href="/areas-interest-m73014462951/#international">International Environment</a></li>
                                            <li><a id="navigation-ehs-areas-of-interest-occupational-safety-and-health" href="/areas-interest-m73014462951/#occupational">Occupational Health &amp; Safety Compliance</a></li>
                                        </ul>
                                    </div>
                                </div>

                                <!-- V2 EHS Subnav - Products -->
                                <div class="nav-menu-list-items-container" id="nav_menu_ehs_productscontainer">
                                    <div class="list-items-column">
                                        <ul>
                                            <li><a id="navigation-ehs-products-subscriptions" href="/products/#!topic=ehs&type=subscription">Subscriptions</a></li>
                                            <li><a id="navigation-ehs-products-professional-learning" href="https://learning.bloombergnext.com/catalog/category.xhtml?eid=1473">Professional Learning</a></li>
                                            <li><a id="navigation-ehs-products-reports" href="/products/#!topic=ehs&type=report">Reports</a></li>
                                        </ul>
                                    </div>
                                </div>

                                <!-- V2 EHS Subnav - Insight Centers -->
                                <div class="nav-menu-list-items-container" id="nav_menu_ehs_insight_centercontainer">
                                    <div class="list-items-column">
                                        <ul>
                                            <li><a id="navigation-ehs-insight-center-blogs" href="/news/#!topic=ehs&type=blogpost&page=1">Blogs</a></li>
                                            <li><a id="navigation-ehs-insight-center-news" href="/news/#!topic=ehs&type=news&page=1">News</a></li>
                                            <li><a id="navigation-ehs-insight-center-newsletters" href="/news/#!topic=ehs&type=newsletter&page=1">Newsletters</a></li>
                                            <li><a id="navigation-ehs-insight-center-podcasts" href="/news/#!topic=ehs&type=podcast&page=1">Podcasts</a></li>
                                            <li><a id="navigation-ehs-insight-center-videos" href="/news/#!topic=ehs&type=video&page=1">Videos</a></li>
                                            <li><a id="navigation-ehs-insight-center-white-papers" href="/news/#!topic=ehs&type=whitepaper&page=1">White Papers</a></li>
                                        </ul>
                                    </div>
                                </div>

                                <!-- V2 EHS Subnav - Our Experts -->
                                <div class="nav-menu-list-items-container" id="nav_menu_ehs_expertscontainer">
                                    <div class="list-items-column">
                                        <ul>
                                            <li><a id="navigation-ehs-experts-advisory-board-members" href="/environmental-due-diligence-guide-m17179921167/">Advisory Board Members</a></li>
                                            <li><a id="navigation-ehs-experts-editors-and-reporters" href="/editors-reporters/?category=17179870466">Editors &amp; Reporters</a></li>
                                        </ul>
                                    </div>
                                </div>

                            </div>

                            <div class="rightside">
                                <div class="icon-column">
                                    <i class="icon-form_32"></i>
                                </div>
                                <div class="content-column">
                                    <h4>Bloomberg Environment</h4>
                                    <p>Environment &amp; Safety Resource Center™ combines powerful, easy-to-use compliance tools, auditing software, and analysis with continuously updated federal and state laws, regulations, and documents.</p>
                                    <a href="/environment-safety-resource-p12884910279/" id="nav-menu-ehs-learn-more">Learn more</a>
                                </div>
                            </div>
                        </div>
                    </div>
                </li>
                <li class="navigation-main-titles" id="nav_menu_all_products">
                    <a href="/products/">Our Products</a>
                    <!-- V2 Our Products Subnav Section -->
                    <div class="v2-subnav">
                        <div class="desktop-sub-nav hovermenu">
                            <div class="leftside">
                                <div class="category-row">
                                    <ul>
                                        <li class="active" cat-type="all_products" id="nav_menu_all_products_subscriptions" sub-container="nav_menu_all_products_subscriptionscontainer">
                                            <a id="navigation-all_products-subscriptions" href="/products/#!page=1&type=subscription">Subscriptions</a>
                                        </li>
                                        <li cat-type="all_products" id="nav_menu_all_products_books" sub-container="nav_menu_all_products_bookscontainer">
                                            <a id="navigation-all_products-books" href="/books/#!page=1&topic=all_products">Books</a>
                                        </li>
                                        <li cat-type="all_products" id="nav_menu_all_products_portfolios" sub-container="nav_menu_all_products_portfolioscontainer">
                                            <a id="navigation-all_products-portfolios" href="/products/#!page=1&topic=tax&type=portfolio">Portfolios</a>
                                        </li>
                                        <li cat-type="all_products" id="nav_menu_all_products_professional_learning" sub-container="nav_menu_all_products_professional_learningcontainer">
                                            <a id="navigation-all_products-professional_learning" href="/professional-learning/">Events</a>
                                        </li>
                                        <li cat-type="all_products" id="nav_menu_all_products_reports_surveys" sub-container="nav_menu_all_products_professional_reportscontainer">
                                            <a id="navigation-all_products-reports_surveys" href="/products/#!page=1&type=report">Reports/Surveys</a>
                                        </li>
                                        <li cat-type="all_products" id="nav_menu_all_products_white_papers" sub-container="nav_menu_all_products_professional_whitepaperscontainer">
                                            <a id="navigation-all_products-white_papers" href=" /products/#!page=1&type=whitepaper">White Papers</a>
                                        </li>
                                    </ul>
                                </div>

                                <!-- V2 all_products Subnav - Subscriptions -->
                                <div class="nav-menu-list-items-container" id="nav_menu_all_products_subscriptionscontainer">
                                    <div class="list-items-column">
                                        <ul>
                                            <li><a id="navigation-all-products-bloomberg-law" href="/bloomberglaw/">Bloomberg Law</a></li>
                                            <li><a id="navigation-all-products-bloomberg-bna-tax-accounting" href="/tax/">Bloomberg Tax</a></li>
                                            <li><a id="navigation-all-products-bloomberg-government" href="https://about.bgov.com/" target="_blank">Bloomberg Government</a></li>
                                            <li><a id="navigation-all-products-bloomberg-ehs" href="/ehs/">Bloomberg Environment</a></li>
                                            <li><a id="navigation-all-products-bloomberg-products" href="/products/">All Products</a></li>
                                        </ul>
                                    </div>
                                </div>

                                <!-- V2 all_products Subnav - Books -->
                                <div class="nav-menu-list-items-container" id="nav_menu_all_products_bookscontainer">
                                    <div class="list-items-column">
                                        <ul>
                                            <li><a id="navigation-all-products-legal" href="/books#!page=1&topic=legal">Legal</a></li>
                                            <li><a id="navigation-all-products-tax-and-accounting" href="/books#!page=1&topic=tax">Tax & Accounting</a></li>
                                            <li><a id="navigation-all-products-ehs" href="/books#!page=1&topic=ehs">Environment, Health & Safety</a></li>
                                            <li><a id="navigation-all-products-hr" href="/books#!page=1&topic=hr">Human Resources</a></li>
                                        </ul>
                                    </div>
                                </div>

                                <!-- V2 all_products Subnav - Portfolios -->
                                <div class="nav-menu-list-items-container" id="nav_menu_all_products_portfolioscontainer">
                                    <div class="list-items-column">
                                        <ul>
                                            <li></li>
                                        </ul>
                                    </div>
                                </div>

                                <!-- V2 all_products Subnav - Events -->
                                <div class="nav-menu-list-items-container" id="nav_menu_all_products_professional_learningcontainer">
                                    <div class="list-items-column">
                                        <ul>
                                            <li><a id="navigation-all-products-books-webinars" href="https://learning.bloombergnext.com/catalog/main.xhtml">Webinars</a></li>
                                            <li><a id="navigation-all-products-books-live-events" href="https://www.bnaliveevents.com/ ">Live Events</a></li>
                                        </ul>
                                    </div>
                                </div>

                                <!-- V2 all_products Subnav - Reports/Surveys -->
                                <div class="nav-menu-list-items-container" id="nav_menu_all_products_professional_reportscontainer">
                                    <div class="list-items-column">
                                        <ul>
                                            <li><a id="navigation-all-products-reports-surveys-legal" href="/products/#!page=1&topic=legal&type=report">Legal</a></li>
                                            <li><a id="navigation-all-products-reports-surveys-ehs" href="/products/#!page=1&topic=ehs&type=report">Environment, Health & Safety</a></li>
                                            <li><a id="navigation-all-products-reports-surveys-hr" href="/products/#!page=1&topic=hr&type=report">Human Resources</a></li>
                                        </ul>
                                    </div>
                                </div>

                                <!-- V2 all_products Subnav - White Papers -->
                                <div class="nav-menu-list-items-container" id="nav_menu_all_products_professional_whitepaperscontainer">
                                    <div class="list-items-column">
                                        <ul>
                                            <li></li>
                                        </ul>
                                    </div>
                                </div>
                            </div>

                            <div class="rightside">
                                <div class="icon-column">
                                    <i class="icon-computer"></i>
                                </div>
                                <div class="content-column">
                                    <h4>Our Products</h4>
                                    <p>Bloomberg BNA provides legal, tax, compliance, government affairs, and government contracting professionals with critical information, practical guidance, and workflow solutions, leveraging leading technology and a global network of experts.</p>
                                    <a href="/products/" id="nav-menu-all-products-view-our-products">view our products</a>
                                </div>
                            </div>
                        </div>
                    </div>
                    <!-- V2 HR Subnav Section -->
                </li>
                <li class="navigation-main-titles" id="nav_menu_marketing_services">
                  <a href="/plus-marketing-services/">Marketing Services</a>
                  <!-- V2 marketing_services Subnav Section -->
                  <div class="v2-subnav">
                      <div class="desktop-sub-nav hovermenu">
                          <div class="leftside">
                              <div class="category-row">
                                  <ul>
                                      <li class="active" cat-type="marketing_services" id="nav_menu_marketing_services_content-services" sub-container="nav_menu_marketing_services_contentservicescontainer">
                                          <a id="navigation-marketing_services-content-services" href="/content-services/">Content Marketing</a>
                                      </li>
                                      <li cat-type="marketing_services" id="nav_menu_marketing_services_big_law_business" sub-container="nav_menu_marketing_services_big_law_businesscontainer">
                                          <a id="navigation-marketing_services-big_law_business" href="https://bol.bna.com/" target="_blank">Big Law Business</a>
                                      </li>
                                      <li cat-type="marketing_services" id="nav_menu_marketing_services_bnaconvergence" sub-container="nav_menu_marketing_services_bnaconvergencecontainer">
                                          <a id="navigation-marketing_services-bnaconvergence" href="/bna-convergence-p12884902418/">BNAConvergence</a>
                                      </li>
                                      <li cat-type="marketing_services" id="nav_menu_marketing_services_custom_events" sub-container="nav_menu_marketing_services_customeventscontainer">
                                          <a id="navigation-marketing_services-insight" href="/Plus-Marketing-Services-Events/">Events</a>
                                      </li>

                                      <li cat-type="marketing_services" id="nav_menu_marketing_services_professional_learning" sub-container="nav_menu_marketing_services_professional_learningcontainer">
                                          <a id="navigation-marketing_professional_learning" href="/professional-learning/">Professional Learning</a>
                                      </li>
                                  </ul>
                              </div>

                              <div class="nav-menu-list-items-container" id="nav_menu_marketing_services_contentservicescontainer">
                                  <div class="list-items-column">
                                      <ul>
                                          <li><a id="navigation-marketing-services-content-1" href="/Plus-Marketing-Services-Our-Services/#CustomSurveys">Custom Surveys</a></li>
                                          <li><a id="navigation-marketing-services-content-2" href="/Plus-Marketing-Services-Our-Services/#eBooks">eBooks</a></li>
                                          <li><a id="navigation-marketing-services-content-3" href="/Plus-Marketing-Services-Our-Services/#Infographics">Infographics</a></li>
                                          <li><a id="navigation-marketing-services-content-4" href="/Plus-Marketing-Services-Our-Services/#Newsletters">Newsletters</a></li>
                                          <li><a id="navigation-marketing-services-content-5" href="/Plus-Marketing-Services-Our-Services/#Webinars">Webinars</a></li>
                                          <li><a id="navigation-marketing-services-content-6" href="/Plus-Marketing-Services-Our-Services/#WhitePapers">White Papers</a></li>

                                      </ul>
                                  </div>
                                  <div class="list-items-column">
                                      <ul>
                                          <li><a id="navigation-marketing-services-content-7" href="/Plus-Marketing-Services-Our-Services/#Videos">Videos</a></li>
                                      </ul>
                                  </div>
                              </div>

                              <div class="nav-menu-list-items-container" id="nav_menu_marketing_services_customeventscontainer">
                                <div class="list-items-column">
                                    <ul>
                                        <li><a id="navigation-marketing-services-content-services-custom-events" href=" /Plus-Marketing-Services-Events/#CustomEvents">Custom Events</a></li>
                                        <li><a id="navigation-marketing-services-content-services-signature-events" href="/Plus-Marketing-Services-Events/#CustomEvents">Signature Events</a></li>
                                        <li><a id="navigation-marketing-services-content-services-events-calendar" href="https://www.bna.com/BNALiveEvents/?category=All" target="_blank">Events Calendar</a></li>
                                        <li><a id="navigation-marketing-services-content-services-webinars" href="https://learning.bloombergnext.com/searchHandler?srchtype=Webinar" target="_blank">Webinars</a></li>
                                    </ul>
                                </div>
                              </div>

                              <div class="nav-menu-list-items-container" id="nav_menu_marketing_services_professional_learningcontainer">
                                  <div class="list-items-column">
                                      <ul>
                                          <li><a id="navigation-marketing-services-seminars" href="https://learning.bloombergnext.com/searchHandler?srchtype=On-site%20Even&srchtype=On-site%20&%20Webcast">Seminars</a></li>
                                          <li><a id="navigation-marketing-services-webinars" href="https://learning.bloombergnext.com/searchHandler?srchtype=Webinar">Webinars</a></li>
                                      </ul>
                                  </div>
                              </div>

                          </div>

                          <div class="rightside">
                              <div class="icon-column">
                                  <i class="icon-marketing_32"></i>
                              </div>
                              <div class="content-column">
                                  <h4>Marketing Services</h4>
                                  <p>Bloomberg Next marketing services allow clients to elevate their brands and extend their reach through our established and trusted expertise, enhanced with engaging event production, appealing design, and compelling messaging.</p>
                                  <a href="/marketing-services/" id="nav-menu-market-services-learn-more">Learn more</a>
                              </div>
                          </div>
                      </div>
                  </div>
                  <!-- V2 marketing_services Subnav Section -->
                </li>
              
            </ul>
        </nav>
        <!-- / .desktop-main-nav -->
    </div><!-- / .nav-container -->

</header><!-- / .desktop-nav -->

<script type="text/javascript">
/*    function clearAll() {
        for (var e = 0; e < currentSubnavs.length; e++) currentSubnavs[e].style.display = "none",
        currentTitles[e].classList.remove("active");
    }

    function resetMenuFocus() {
        function e(e) {
            currentSubnavs[e].style.display = "block", currentTitles[e].classList.add("active");
        }
        mainTitles.forEach(function(t) {
            t.addEventListener("mouseover", function(n) {
                t === n.target && (clearAll(), e(0), e(5), e(10), e(13), e(17), e(21), e(26));
            });
        });
    }

    function hideShowNavCategories() {
        menucontainer.forEach(function(e) {
            e.addEventListener("mouseover", function() {
                clearAll(), document.getElementById(e.getAttribute("sub-container")).style.display = "block",
                e.classList.add("active");
            });
        });
    }

    var currentSubnavs = document.querySelectorAll("#nav_menu .nav-menu-list-items-container"), 
    currentTitles = document.querySelectorAll("#nav_menu .category-row ul li"), 
    menucontainer = Array.prototype.slice.call(document.querySelectorAll(".v2-subnav .leftside .category-row li")),
    mainTitles = Array.prototype.slice.call(document.querySelectorAll(".navigation-main-titles > a"));

    document.addEventListener("DOMContentLoaded", function() {
        hideShowNavCategories(), resetMenuFocus();
    });*/

</script>

<!-- / .desktop-nav -->            

<section class="banner show-overflow type-selector insight-center-border-bottom-banner ActiveCat banner img" style="background-image: url('/assets/img/banners/banner-7_1.jpg');
                background-position: 50%; background-repeat: no-repeat;">
    <div class="inner-container">
        <div class="left">
            <div class="text">
                <h2 class="BannerTitleWhiteBG">Health Care Blog</h2>
            </div>
        </div>
    </div>
</section>
<div class="blog v2blog">
    <div class="inner-container">
      <div id="blog-leftrail-section" class="left-rail">
<script>
    window.addEventListener("load", function () {
        var activeMenuUrl = 'health-care-blog';

        setMenuHighlight(activeMenuUrl);
    }, false);

    function setMenuHighlight(activeMenuUrl) {

        if (typeof activeMenuUrl === "undefined" || activeMenuUrl === '')
            return;
        activeMenuUrl = activeMenuUrl.toLowerCase();
        activeMenuUrl = activeMenuUrl.replace(location.protocol + '//' + window.location.host, '');
        activeMenuUrl = activeMenuUrl.indexOf('/') === 0 ? activeMenuUrl.substr(1) : activeMenuUrl;

        var activeMenuItem = $('.accordion-nav li[id="' + activeMenuUrl + '"]');

        if (activeMenuItem.length === 0) {
            activeMenuUrl += 'v2';
            activeMenuItem = $('.accordion-nav li[id="' + activeMenuUrl + '"] ');

            if (activeMenuItem.length === 0) {
                activeMenuItem = $('.accordion-nav > li:has("#' + activeMenuUrl + '")');
            }
        }

        activeMenuItem = activeMenuItem.eq(activeMenuItem.length - 1);

        var activeMenuContent = activeMenuItem.parent().closest('.content');
        activeMenuContent.css('display', 'block');
        if (activeMenuUrl.indexOf('#') !== -1)
            activeMenuContent.find('li').removeClass('active');

        activeMenuItem.addClass('active');

        var activeParentMenuContent = activeMenuItem.find('.content');
        activeParentMenuContent.css('display', 'block');

        for (var i = activeMenuItem.attr('level') ; i > 0; i--) {
            activeMenuItem = activeMenuItem.parent().closest('li');
            activeMenuContent = activeMenuItem.parent().closest('.content');
            activeMenuContent.css('display', 'block');
            activeMenuItem.addClass('active');
        }
    }
</script>

<ul class="accordion-nav">
    <li id="health-care-blog" level="1">
        <a href="/health-care-blog/" onclick="setMenuHighlight(this.href);">Legal Blogs</a>
            <span class="trigger" level="1"></span>
            <div class="content">
                <ul class="sub-1">
    <li id="beyond-the-hill-blog" level="2">
        <a href="/beyond-the-hill-blog/" onclick="setMenuHighlight(this.href);">Beyond the Hill Blog</a>
    </li>
    <li id="corporate-transactions-blog" level="2">
        <a href="/corporate-transactions-blog/" onclick="setMenuHighlight(this.href);">Corporate Transactions Blog: Here’s the Deal</a>
    </li>
    <li id="health-care-blog" level="2">
        <a href="/health-care-blog/" onclick="setMenuHighlight(this.href);">Health Care Blog</a>
    </li>
    <li id="labor-law-blog" level="2">
        <a href="/labor-law-blog/" onclick="setMenuHighlight(this.href);">Labor &amp; Employment Blog</a>
    </li>
    <li id="ip-blog" level="2">
        <a href="/ip-blog/" onclick="setMenuHighlight(this.href);">Intellectual Property Blog</a>
    </li>
    <li id="pension-benefits-blog" level="2">
        <a href="/pension-benefits-blog/" onclick="setMenuHighlight(this.href);">Benefits &amp; Executive Compensation Blog</a>
    </li>
    <li id="privacy-data-security-blog" level="2">
        <a href="/privacy-data-security-blog/" onclick="setMenuHighlight(this.href);">Privacy &amp; Data Security Blog</a>
    </li>
    <li id="us-law-week-blog" level="2">
        <a href="/us-law-week-blog/" onclick="setMenuHighlight(this.href);">U.S. Law Week: On the Merits Blog</a>
    </li>
    <li id="ecommerce-tech-law-blog" level="2">
        <a href="/ecommerce-tech-law-blog/" onclick="setMenuHighlight(this.href);">Technology, Telecom &amp; Internet Blog</a>
    </li>
                </ul>
            </div>
    </li>
    <li id="accounting-blog" level="1">
        <a href="/Accounting-Blog/" onclick="setMenuHighlight(this.href);">Tax &amp; Accounting Blogs</a>
            <span class="trigger" level="1"></span>
            <div class="content">
                <ul class="sub-1">
    <li id="accounting-blog" level="2">
        <a href="/Accounting-Blog/" onclick="setMenuHighlight(this.href);">Accounting Blog</a>
    </li>
    <li id="estate-tax-blog" level="2">
        <a href="/Estate-Tax-Blog/" onclick="setMenuHighlight(this.href);">Estate Tax Blog</a>
    </li>
    <li id="federal-tax-blog" level="2">
        <a href="/Federal-Tax-Blog/" onclick="setMenuHighlight(this.href);">Federal Tax Blog</a>
    </li>
    <li id="international-tax-blog" level="2">
        <a href="/International-Tax-Blog/" onclick="setMenuHighlight(this.href);">International Tax Blog</a>
    </li>
    <li id="payroll-blog" level="2">
        <a href="/payroll-blog/" onclick="setMenuHighlight(this.href);">Payroll Blog</a>
    </li>
    <li id="state-tax-blog" level="2">
        <a href="/State-Tax-Blog/" onclick="setMenuHighlight(this.href);">Salt Talk Blog</a>
    </li>
                </ul>
            </div>
    </li>
    <li id="energy-environment-blog" level="1">
        <a href="/energy-environment-blog/" onclick="setMenuHighlight(this.href);">EHS Blogs</a>
            <span class="trigger" level="1"></span>
            <div class="content">
                <ul class="sub-1">
    <li id="energy-environment-blog" level="2">
        <a href="/energy-environment-blog/" onclick="setMenuHighlight(this.href);">Energy &amp; Environment Blog</a>
    </li>
                </ul>
            </div>
    </li>
    <li id="hr-blog" level="1">
        <a href="/hr-blog/" onclick="setMenuHighlight(this.href);">HR &amp; Payroll Blogs</a>
            <span class="trigger" level="1"></span>
            <div class="content">
                <ul class="sub-1">
    <li id="hr-blog" level="2">
        <a href="/hr-blog/" onclick="setMenuHighlight(this.href);">HR Blog</a>
    </li>
    <li id="payroll-blog" level="2">
        <a href="/payroll-blog/" onclick="setMenuHighlight(this.href);">Payroll Blog</a>
    </li>
                </ul>
            </div>
    </li>
</ul>
      </div>
        <div id="blog-center-section" class="center blog-detail">
            <div class="byline">
                <span class="date">Aug 30, 2017</span>
                <span style="display: none;"> / by </span>
                <span class="bylines" style="display: none;"></span>
            </div>

            <h1>Electronic Health Records Blunt Hurricane Harvey’s Impact</h1>

            <div id="blog-social-section" class="social">
                <ul>


<li class="social-link"><a onclick="window.open('https://facebook.com/sharer.php?u=https%3A%2F%2Fwww.bna.com%2Felectronic-health-records-b73014463894%2F', 'facebook_share', 'height=480, width=640' );" class="icon-facebook-32"></a></li>
<li class="social-link"><a onclick="window.open('http://www.linkedin.com/shareArticle?mini=true&url=https%3A%2F%2Fwww.bna.com%2Felectronic-health-records-b73014463894%2F&title=Electronic%20Health%20Records%20Blunt%20Hurricane%20Harvey%E2%80%99s%20Impact&summary=The%20devastation%20wreaked%20byHurricane%20Harvey%20is%20truly%20unprecedented%3A%20entire%20neighborhoods%20underwater%2C%20homesdestroyed%2C%20and%20evacuees%20overflowing%20storm%20shelter.%20Yet%20in%20the%20midst%20of%20thecrisis%2C%20the...', 'linked_in_share', 'height=480, width=640' );" class="icon-linkedin-32"></a></li>
<li class="social-link"><a onclick="window.open('https://twitter.com/intent/tweet?url=https%3A%2F%2Fwww.bna.com%2Felectronic-health-records-b73014463894%2F&text=Electronic%20Health%20Records%20Blunt%20Hurricane%20Harvey%E2%80%99s%20Impact&via=bloombergbna', 'twitter_share', 'height=480, width=640' );" class="icon-twitter-32" ></a></li>
<li><a href="https://www.youtube.com/user/BloombergBNA" id="nav_footer_social_youtube" target="_blank" class="icon-youtube-32"><span class="path1"></span></a></li>

                </ul>
            </div>

            <div class="description">
                <br>
                
    <p></p>
    <p>The devastation wreaked by
Hurricane Harvey is truly unprecedented: entire neighborhoods underwater, homes
destroyed, and evacuees overflowing storm shelter. Yet in the midst of the
crisis, the Houston-area health-care system has held up, boosted by the robust
adoption and use of electronic health records. </p>
    <p>

 

The vast majority of
Houston-area providers have adopted EHRs, which has helped to support displaced
patients and providers, Nick Bonvino, the chief executive officer of Greater
Houston Healthconnect, told me. GHH began operating in 2010 and provides care
coordination through a network of EHRs that connect providers in southeast
Texas. </p>
    <p>

 

The widespread adoption of
EHRs has been especially important during Hurricane Harvey as many hospitals
have been forced to evacuate patients to different providers, Bonvino said.
With EHRs, providers treating new patients can have instant access to patient
information such as allergies, active medications, and diagnostic imagery.
Several hospitals in Houston have already evacuated, including St. Luke’s
Hospital and Bayshore Medical Center.</p>
    <p>

 

A functional EHR proved
crucial to the successful evacuation of over 200 residents from a Corpus
Christ-based state-supported living center, Christine Mann, a press office with
the Texas Health & Human Services Commission, told me. Twelve out of the 13
SSLCs transitioned to a new EHR system last year, which made the evacuation
seamless, Mann said. Prior to the new EHR systems, all medical records at SSLCs
were paper-based, Mann said.

 

</p>
    <p>On the physician side, EHRs
have also proved essential during Harvey. Dr. J. Stefan Walker said his clinic
(Corpus Christi Medical Associates PA) is currently closed due to a power
outage, but when the power comes back, he told me expects he’ll see a full
recovery of patient with zero loss due to his EHR.

</p>
    <p>“Even in the unfortunately
case of a total loss of our physical facility, which thankfully didn’t happen,
we could plug in to any location with remote backup and resume normal
operations fairly quickly,” Walker said.

</p>
    <p>Stay on top of new
developments in health law and regulation with a <a href="http://www.bna.com/health-law-resource-center-p6638/?utm_source=bloombergbnaweb&utm_medium=blogs&utm_campaign=healthcarelawblog">free trial to the <i>Health Law Resource Center</i></a><i>. </i>Learn more
about Bloomberg Law and sign up for a <a href="http://www.bna.com/bloomberglaw">free
trial.</a><span></span></p>
    <p>

 

 </p>
  
            </div>

            <div id="blog-authors-section" class="authors" style="display: none;">
                <hr />
            </div>
        </div>

        <div id="blog-rightrail-section" class="right-rail">
            <div>
                <div class="product-box-container related-products" style="display: none;">
                    <div class="header">Related Products</div>
                    <div id="blog-related-products-boxes" class="product-box related-product-box">
                    </div>
                </div>
                <div class="bottom-news">
                  <aside class="block blog-block related-blogs" style="display: none;">
                      <div class="title">Related Blogs</div>
                      <div id="blog-related-blogs-boxes" class="content">
                          <ul></ul>
                      </div>
                  </aside>
                  <aside class="block blog-block related-news" style="display: none;">
                      <div class="title">Related News</div>
                      <div id="blog-related-news-boxes" class="content">
                          <ul></ul>
                      </div>
                  </aside>
                </div>
            </div>
        </div>
    </div>
</div>

        </div>
        
<footer class="v2-footer" style="clear:both;">
    <div class="top-footer">
        <div class="section-links">
            <section class="support">
                <div class="title">Company</div>
                <ul id="nav_footer_company">
                    <li><a href="/about-us/" id="nav_footer_aboutus">About Us</a></li>
                    <li><a href="/careers/" id="nav_footer_careers">Careers</a></li>
                    <li><a href="/contact-us/" id="nav_footer_contactus">Contact Us</a></li>
                    <li><a href="/media/" id="nav_footer_media">Media</a></li>
                </ul>
            </section>
            
            <section class="bloomberg-bna">
                <div class="title">Bloomberg BNA</div>
                <ul id="nav_footer_bloombergnbna">
                    <li><a href="/bloomberglaw/" id="nav_footer_blaw">Bloomberg Law</a></li>
                    <li><a href="/tax/" id="nav_footer_tax">Bloomberg Tax</a></li>
                    <li><a href="https://www.bgov.com/" target="_blank" id="nav_footer_bgov">Bloomberg Government</a></li>
                    <li><a href="/ehs/" id="nav_footer_ehs">Bloomberg Environment</a></li>
                    <li><a href="/hr/" id="nav_footer_hr">Bloomberg Law for HR Professionals</a></li>
                    <li><a href="/marketing-services/" id="nav_footer_marketing">Marketing Services</a></li>
                </ul>
            </section>
        </div><!-- / .section-links -->
        <div class="logos">
            <div class="logo">
                <img src="/assets/img/logo.svg" alt="logo">
            </div>
            <div class="social">
                <ul id="nav_footer_social">
                    <li><a href="https://twitter.com/#!/bloombergbna" id="nav_footer_social_twitter" target="_blank" class="icon-twitter"></a></li>
                    <li><a href="http://www.linkedin.com/company/7401?trk=tyah" id="nav_footer_social_linkedin" target="_blank" class="icon-linkedin"></a></li>
                    <li><a href="https://www.facebook.com/pages/Bloomberg-BNA/277210725672457" id="nav_footer_social_fb" target="_blank" class="icon-facebook"></a></li>
                    <li><a href="https://www.youtube.com/user/BloombergBNA" id="nav_footer_social_youtube" target="_blank" class="icon-youtube-black"></a></li>
                </ul>
            </div>
        </div><!-- / .logos -->
    </div><!-- / .top-footer -->
    <div class="bottom-footer">
        <div class="bottom-footer-container">
            <div class="site-links">
                <ul id="nav_footer_site_links">
                    <li><a href="/payment/" id="nav_footer_payment">My Invoice</a></li>
                    <li><a href="/terms-conditions/" id="nav_footer_terms">Terms &amp; Conditions</a></li>
                    <li><a href="/privacy-policy/" id="nav_footer_policy">Privacy Policy</a></li>
                    <li><a href="http://www.bloomberg.com" id="nav_footer_bloomberg">Bloomberg.com</a></li>
                    <li><a href="/accessibility/" id="nav_footer_accessibility">Accessibility</a></li>
                </ul>
            </div>
            <div class="copyright">
                <p><span>Copyright &copy; 2018 The Bureau of National Affairs, Inc.</span> <span>All Rights Reserved</span></p>
            </div>
        </div>
    </div><!-- / .bottom-footer -->
</footer>
        <!-- / .container -->
    </div>

    <script>
        viewScripts.push(function() {
            loadScript([{
                url: '/assets/js/blogPost.js', callback: function () {
                    Application.module('BlogPost').start({ id: 73014463894 });
                }
            }, {
                url: "/assets/js/videoModal.js", async: false
            }]);
        });
    </script>




<div id="book-standing" class="modal mfp-hide" style="width:60%">
    <div class="blue-modal-title">STANDING ORDERS</div>
    <div id="loginError" style="font-size: 1.3rem; color:#a60909; line-height:1;margin-bottom: 15px;"></div>
    <p>All Bloomberg BNA treatises are available on standing order, which ensures you will always receive the most current edition of the book or supplement of the title you have ordered from Bloomberg BNA’s book division. As soon as a new supplement or edition is published (usually annually) for a title you’ve previously purchased and requested to be placed on standing order, we’ll ship it to you to review for 30 days without any obligation. During this period, you can either (a) honor the invoice and receive a 5% discount (in addition to any other discounts you may qualify for) off the then-current price of the update, plus shipping and handling or (b) return the book(s), in which case, your invoice will be cancelled upon receipt of the book(s). Call us for a prepaid UPS label for your return. It’s as simple and easy as that. Most importantly, standing orders mean you will never have to worry about the timeliness of the information you’re relying on. And, you may discontinue standing orders at any time by contacting us at 1.800.960.1220 or by sending an email to <a href="mailto:books@bna.com">books@bna.com</a>.</p>
    <p style="text-indent: -20px; margin-left: 20px;">
        <input type="radio" name="standingOrder" value="standingOrder" style="visibility: visible;"> Put me on standing order at a 5% discount off list price of all future updates, in addition to any other discounts I may quality for. (Returnable within 30 days.)
    </p>
    <p style="text-indent: -20px; margin-left: 20px;">
        <input type="radio" name="standingOrder" value="buyonlyOrder" style="visibility: visible;"> Notify me when updates are available (No standing order will be created).
    </p>
    <div id="selectionError" style="font-size: 1.3rem; color:#a60909; line-height:1;margin-bottom: 15px;"></div>
    <div style="text-align:center;">
        <a class="button" onclick="StandingPopupContinue(false);" style="font-size: large;">CONTINUE</a>
    </div>
</div>

<div id="plus-standing" class="modal mfp-hide" style="width:60%">
    <div class="blue-modal-title">STANDING ORDERS</div>
    <div id="loginError" style="font-size: 1.3rem; color:#a60909; line-height:1;margin-bottom: 15px;"></div>
    <p>This Bloomberg BNA report is available on standing order, which ensures you will all receive the latest edition. This report is updated annually and we will send you the latest edition once it has been published. By signing up for standing order you will never have to worry about the timeliness of the information you need. And, you may discontinue standing orders at any time by contacting us at 1.800.372.1033, option 5, or by sending us an email to <a href="mailto:research@bna.com">research@bna.com</a>.</p>
    <p style="text-indent: -20px; margin-left: 20px;">
        <input type="radio" name="standingOrder" value="standingOrder" style="visibility: visible;"> Put me on standing order
    </p>
    <p style="text-indent: -20px; margin-left: 20px;">
        <input type="radio" name="standingOrder" value="buyonlyOrder" style="visibility: visible;"> Notify me when new releases are available (no standing order will be created)
    </p>
    <div id="selectionError" style="font-size: 1.3rem; color:#a60909; line-height:1;margin-bottom: 15px;"></div>
    <div style="text-align:center;">
        <a class="button" onclick="StandingPopupContinue(true);" style="font-size: large;">CONTINUE</a>
    </div>
</div>

<div id="dialogdiv"></div>

<script type="text/javascript" defer>
    var forgotPasswordUrlConfig = 'https://profile.bna.com/profile/forgotpw';
    var isAuthenticated         =  true;

    // Special mechanism allows to redirect to main page with signing in dialog and redirect back after signing in
    var showLogin            =  false;
    var toUrlAfterSignin     = '';

    var checkoutUrl          = 'https://www.bna.com';
    var isDesignatedRequired =  false;
    var add2Cart             =  false;
    var add2CartM            = '';
    var urlAutherity         = 'www.bna.com';
    var controller           = 'BlogPost';

    var eloqua = new Object();
    eloqua.siteId = '1424104964';

    var menu = new Object();
    menu.activeMenuUrl = '/health-care-blog/';
</script>




<script type="text/javascript" defer>
    var authentication = {};
    authentication.sessionOptions =
    {
        isAuthenticated: true,
            registrationLevel: 1,
            userType: 'i',
            userRoles: [
                'Regular',
            ],
    };
</script><script type="text/javascript" defer>
    var googleAnalytics = new Object();
    googleAnalytics.isAuthenticated = true;
    googleAnalytics.accountNumber = 'UA-4341354-1';
    googleAnalytics.userType = (isAuthenticated ? 'Logged-In' : 'Anonymous');
    googleAnalytics.contentPath = 'BNA V2/Legal/Knowledge Center/Blogs/Health Care/Health Care/';
    googleAnalytics.pageType = 'BlogPost, Detail';
    googleAnalytics.postDate = '2017-08-30';
</script>

<script type="text/javascript" defer>
    var bVer = new Object();
    bVer.machineName = 'EDSPRDW-EKP511';
            bVer.build = 'Mesa-4.1';
            bVer.sdate = '2018-02-15 15:04';
            bVer.iteration = '';
            bVer.roles = '';
    bVer.userName     = 'vauniv2ip';
    bVer.userType     = 'i';
    bVer.registrLevel = '1';
    bVer.roles        = 'Regular';
</script>


<script>
    function createScript(url, async, onload) {
        var script = document.createElement('script');
        script.type = 'text/javascript';
        script.async = async || false;
        script.defer = true;

        if (typeof onload === 'function') {
            script.onload = function() {
                onload();
            };
        }

        script.src = url;

        document.getElementsByTagName('head')[0].appendChild(script);
    }

    function loadScript(scripts, final) {
        if (typeof scripts === 'undefined')
            return;

        if (typeof scripts === 'object' && !(scripts instanceof Array))
            scripts = [scripts];

        scripts.forEach(function(script, i, arr) {
            var url = script.url;
                
                    if((typeof script.minify === 'undefined' || script.minify) && (script.url.indexOf('.min.js', script.url.length - 7) === -1))
                        url = script.url.replace('.js', '.min.js');

                    if (typeof bVer !== 'undefined' && bVer.build)
                        url += '?v=' + bVer.build;
                

            var callback;

            if (final && i === arr.length-1) {
                callback = function() {
                    if (typeof script.callback === 'function')
                        script.callback();

                    $(document.body).addClass("render-complete");
                }
            } else {
                callback = script.callback;
            }

            createScript(url, script.async, callback);
        });
    }
</script>

<script>
    loadScript({
        url: "//ajax.googleapis.com/ajax/libs/jquery/1.10.2/jquery.min.js",
        async: true,
        callback: function() {
            loadScript([
                { url: "//ajax.googleapis.com/ajax/libs/jqueryui/1.10.2/jquery-ui.min.js" },
                { url: '/assets/js/_layout.js' },
                { url: '/assets/js/common.js' },
                { url: '/assets/js/authentication.js', callback: function() {
                    Application.module('Authentication').start({
                        context: controller,
                        session: authentication.sessionOptions,
                        forgotPasswordUrl : forgotPasswordUrlConfig
                    });

                        var scripts = viewScripts;

                        if (typeof scripts !== 'undefined') {
                            if (scripts instanceof Array) {
                                for (var i = 0; i < scripts.length; i++) {
                                    if (typeof scripts[i] === 'function') {
                                        scripts[i]();
                                    }
                                }

                            } else if (typeof scripts === 'function') {
                                scripts();
                            }
                        }
                    }},
                            { url: "https://www.bbthat.com/assets/v1.4.0/that.js", minify: false }
                ]);
            }
        },
        true);
</script>



<!--[if lt IE 10]>
    <script src="/assets/js/_layoutIEless10.min.js?v=Mesa-4.1"></script>
<![endif]-->
<!--[if lt IE 9]>
    <link rel="stylesheet" href="/assets/css/ie8.css">
   <script src="/assets/js/_layoutIEless9.min.js?v=Mesa-4.1"></script>
<![endif]-->
<!-- Markup for social links to show up in Google Knowledge Graph -->

<script type="application/ld+json" defer>
    {
        "@context" : "http://schema.org",
        "@type" : "Organization",
        "name" : "Bloomberg BNA",
        "url" : "http://www.bna.com",
        "logo" : "http://www.bna.com/assets/img/logo.svg",
        "sameAs" : [ "https://twitter.com/#!/bloombergbna",
        "http://www.linkedin.com/company/7401?trk=tyah",
        "https://www.facebook.com/pages/Bloomberg-BNA/277210725672457",
        "https://www.youtube.com/user/BloombergBNA"]
    }
</script>

<noscript>
    <img height="1" width="1" alt="" style="display: none;" src="//www.bizographics.com/collect/?pid=8266&fmt=gif"/>
</noscript>
<script type="text/javascript">_satellite.pageBottom();</script></body>
</html>