Smith & Downey is one of the nation's leading law firms concentrating in the area of human resources law. The Firm's attorneys are among the most respected in their fields, and are sought out not only as expert counsel but also as speakers, law professors and expert witnesses. The Firm's attorneys also write several of the leading books and periodicals in their fields. Despite its leadership position in its industry, the Firm uses aggressive overhead controls and organizational efficiencies to price its services at levels considerably below those of its peer firms and typically below even attorneys who do not possess the Firm's level of expertise and experience. The Firm's approach is to identify, rapidly and at the lowest possible cost, practical answers to its clients' questions that not only resolve immediate inquiries but that also help to build risk management procedures that reduce clients' future exposure. The Firm's clients range from professional firms with just a few employees to international conglomerates with thousands of employees. The Firm represents privately held, publicly traded, tax-exempt, governmental and church related employers in all regions of the country. The Firm's attorneys possess highly focused expertise in all areas of employee benefits, executive compensation and labor and employment law, as discussed in more detail below.