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A legal opinion is a formal letter from your companys corporate counsel to the investors containing counsels conclusions about various legal matters relevant to the company and the transaction, based on counsels review of a defined body of documents and information.
A legal opinion is not a substitute for legal advice, the main key difference being that a legal opinion is an attorneys analysis based on past or present facts, while legal advice is an attorneys counsel and guidance as to what future actions the client should take.
With respect to law, opinion primarily refers to a judicial opinion, which is a courts written statement explaining the courts decision for the case.
Choice of Law Opinion: An opinion that a particular jurisdic- tion will enforce the parties choice of the law governing the documents addressed in the closing opinion. 11.
Criticisms. Throughout its history, the ABA has faced a range of criticism for different issues, including for their past stances regarding race, their diversity (or lack thereof), and for their policy positions.

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The Corporate Laws Committee provides expert commentary and leadership in the development of business corporation laws, chiefly through the promulgation, amendment, and implementation of the Model Business Corporation Act (MBCA).
The most well-known opinions are those released or announced in cases in which the Court has heard oral argument. Each opinion sets out the Courts judgment and its reasoning and may include the majority or principal opinion as well as any concurring or dissenting opinions.
Although there are a variety of opinion letters, the most common include the Remedies Opinion (or the Enforceability Opinion), the Non-Consolidation Opinion, and the Entity Status Opinion. 63 Each of these opinions plays an important role in legal opinion practice and is discussed below.

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