LEGAL OPINION

Prepared for: [Client]
Date: [Date]
Re: [Subject]

1. INSTRUCTIONS
[What you were asked to advise on.]

2. FACTUAL BACKGROUND
[Facts considered.]

3. QUESTIONS FOR OPINION
[Numbered questions.]

4. APPLICABLE LAW
[Statutes, regulations, case law.]

5. OPINION
[Analysis and reasoned conclusion on each question.]

6. CONCLUSION & RECOMMENDATIONS
[Bottom line.]

This opinion is given on the basis of the facts and documents made available; should further facts emerge, the opinion may require revision.