The Record
Writing from the practice.
Methodology notes, jurisdiction watch, case-note analysis. Published when there is something to say.
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Methodology · April 8, 2026 · 2 min read
Discount rates for long-horizon loss periods: why a single blended figure invites cross
A thirty-year front-pay calculation discounted at a single blended rate is the easiest target a defense expert has. The Treasury yield curve already contains the answer. The model should use it.
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Methodology · March 14, 2026 · 2 min read
Worklife expectancy and the C-suite: why standard tables understate executive loss
The Skoog-Ciecka-Krueger tables are the right starting point for most employment damages. For executives, they are not the ending point. A note on when the standard model should be extended and how.
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Jurisdiction Watch · February 21, 2026 · 2 min read
New York's NYSHRL amendments and the rising ceiling on discrimination damages
The 2019 amendments to the New York State Human Rights Law narrowed the gap with the New York City Human Rights Law. Five years in, the damages picture has shifted in ways that warrant specific modeling attention.
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Methodology · January 18, 2026 · 2 min read
Equity compensation in damages: grant-date value versus realized value
Restricted stock units, options, and performance share units sit at the center of executive damages exposure. The choice between grant-date value and realized value is not cosmetic. It changes the number, and it changes what survives cross-examination.
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Jurisdiction Watch · November 9, 2025 · 2 min read
California FEHA versus Title VII: where the damages gap actually shows up
Plaintiffs with parallel state and federal claims in California face a damages structure that looks superficially similar and diverges sharply at the numbers. Five realities from recent modeling practice.
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Data · September 22, 2025 · 2 min read
BLS OEWS as a damages source: what occupational wage data can and cannot tell a forensic model
The Occupational Employment and Wage Statistics program is the backbone of imputed-mitigation analysis in most employment damages matters. Using it well means knowing where its limits sit.
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Methodology · August 15, 2025 · 3 min read
Mitigation in employment damages: actual earnings, imputed earnings, and the middle ground
The duty to mitigate sets a ceiling on damages. How the economic expert treats actual earnings, imputed earnings, and the evidentiary record between them is frequently what moves the final number.
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Methodology · July 28, 2025 · 2 min read
Lost household and non-market services: when this component belongs in an employment model
Household and non-market services are foundational in wrongful death and personal injury matters. In employment litigation they appear only when a specific factual predicate is met. Knowing the line matters more than knowing the methodology.
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Methodology · June 12, 2025 · 3 min read
Past lost earnings: the mechanics of back pay
Back pay is named simply and built carefully. The loss period, compensation inputs, interim earnings, and jurisdiction-specific adjustments each determine a defensible number.
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