Annual Meeting 2006: This nuts and bolts session will provide a practical and ethical explanation of the do’s and don’ts of issuing opinions to third parties, outside auditors, lenders, and others. Plus our panel will provide guidance on properly drafting opinion letters, understanding current guidelines on rendering opinions, appropriate disclaimers, and reservations, and assessing if an in-house attorney is qualified and licensed to render such an opinion and how to do so in compliance with the lawyers code of ethics.