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16 Me B. Bull. 1 (1982)

handle is hein.barjournals/mainbabu0016 and id is 1 raw text is: VOL. 16 NO. I MAINE STATE BAR ASSOCIATION THE PIERRINGER RELEASE: SINGLE TORTFEASOR SETTLEMENTS IN MULTI-PAITY LITIGATION Robert E. Hirshon, Esquire The author is a member of the American, Maine, and Cumberland County Bar Associations and is a member of the Portland law firnn of Drummond IVoodsum Plimpton & AacAfahon. He received his B.A. and!i D. degrees from the University i Michigan. On Septeniber 30, 1981 the United States District Court for tihe District of Maine granted sunnnary ,judgment to live asbestos tnanufatiturers against the cross- clainls of other defendant noanufacturers on the grounds that the plaintiff had voluntari- ly d ismissed the live manufacturers and had executed lPierringer Releases.' Austin v. johns-Afanville Sales Corp., et a., docket No. 78-1221'. By its decision the District Court tacitly accepted the approach sug- gested in a student note, Comparative Negligence and Comparative Contribution in MAine: The Need for Guidelines, 24 Me. L. Rev. 243 (1972) and provided a rational and equitable framework for out-of-court settlements by single tortfeasors caught in multi-party litigation. The Pierringer release was first approved by the Wisconsin Supreme Court in Pier- ringer v. Hoger, 21 Wis. 2d 182, 124 N.W. See p. 18 THE INTERACTION BETWEEN THE CHILD CARE CREDIT AND CHILD CARE ASSISTANCE PLANS UNDER E.R.T.A. '81: BEWARE THE CROSSOVER POINT - I I4it Ir JANUARY 1982 TELLERS OF ELECTION REPORT In coinpliance with Article VIll1, Section 7 of the Associai ion's Bylaws, tile T'ellers of Election assemlled at the Association's Headquarters at 124 State Street in Augusta on \Vednesday, lDecemrber 30, 1981 for the lulpose of counting ballots cast ftr tile contested District One election. The Tellers of Electionl hereby atlvise that in the contest for the office utf, Governo, l)istrict One, Ralph W. Austin received i 1 votes, and Kenneth E. Kininel received 38 votes. We therefore declare Nir. Austin io have been tlutly elected. We also wish to report that :3 ballots were uLInaccomipiianied b' signature slips. We wish to note that tie uncounted btallots would not have changed the results of the coltest. Further, in compliance with Article VIll, Section 8, tile following Oflicers anti Governors were elecled without a cuntest: OFFICERS 1982 President Ralph I. lancasterjr. First Vice President l'hyllis G. Civertz Second Vice President lDavid.l. Fletcher Third Vice President Joihn B. Cole Frederick H. Greene, III, Esquire The author is an associate with Orestis & Gar- cia, P.A., Lewiston, Mfaine and a member of the Aaine State Bar Association. Air. Greene graduated from the University of Maine School of Law, where he was a member of the MAine Law Review, and from Brown University. One of the new Internal Revenue Code provisions added by tihe Ecinomic Recovery Tax Act of 1981 (ERTA '81) is section 129: Dependent Care Assistance Programs. Under section 129 an employer (after December 311, 1981) nay reimrlburse, as a fringe benefit to enlployees, certain child care expenditures. Like medical reim- bursenment, child care reimbursement is cx- cluded from the enployee's gross incone,' and thus not subject to withholding of either income or F.I.C.A. and F.U.T.A. taxes. Child care plans in ist be written, are subject to certain restrictions, and like medical reimbursement plans, must not discrimoinate in flavor of shareholders or owners. GOVERNORS 1982 District One District Two District IThree District Four Ditrict Five Diitrict Six Jitrict Seven }Youn, Lawyers Set ion Ralph \V. Austin Nicholas Bull Mary I.. Schlendel \acancy Stcphen F. DIhbord Peter K. Mason Thomias E. Needhanm 'John F, Foslter Rebecca II. Farnumt espt'ct I'll 1y Submtitted, Thomas N. \Wieks ( hairlperson* jane ()rbelt I'hillip E. ,Johnson *Mr. Weeks was unalIe ito be present for tdit ballot counting as he is recovering froni eve surgery. Nir. Johnson Served Ias acting Chairperson. 44

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