RESEARCH MEMORANDUM

TO: [Recipient]
FROM: [Author]
DATE: [Date]
RE: [Subject]

1. ISSUE
[State the legal question.]

2. BRIEF FACTS
[Summarise the material facts.]

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

4. ANALYSIS (IRAC)
[Apply the law to the facts.]

5. RECOMMENDATION
[Recommended action.]

6. SOURCES CONSULTED
[List authorities.]