UTBMS Code L120 — Analysis/Strategy
Legal research, case theory development, and strategic planning to determine the best course of action based on the facts gathered during investigation. This code covers the analytical work that transforms raw facts into a litigation strategy.
schedule When This Code Is Used
When attorneys are analyzing the legal landscape, developing case theories, assessing risk, and formulating litigation strategy. This typically follows initial fact investigation and precedes formal pleading preparation.
warning Common Billing Violations
Billing excessive hours for 'strategy sessions' without documenting what strategic questions were addressed or what conclusions were reached
Multiple partners billing for the same strategy meeting without clear differentiation of their contributions
Disguising general legal education or CLE-type research as case-specific analysis
Double-billing research that later appears again under L240 (Dispositive Motions) or other phase codes
timer Typical Hours
Simple matters: 5-15 hours. Moderate complexity: 15-50 hours. Complex commercial litigation: 40-120 hours.
flag Red Flags to Watch For
Strategy hours exceeding investigation hours (L110) in a fact-intensive case, suggesting padding
Entries like 'review and analyze case strategy' with no specifics about what was analyzed
L120 billing continuing at high levels throughout the case rather than concentrating in early stages
Senior partner billing 8+ hours for a single strategy session without a written deliverable
check_circle Best Practices for Review
Demand that L120 entries reference specific legal issues or strategic questions being analyzed
Require a written case assessment or strategy memorandum as a deliverable for significant L120 billing
Cap total L120 hours as a percentage of projected total matter spend (typically 3-5%)
Ensure L120 research does not overlap with research later billed under motion or brief preparation codes
link Related Codes
analytics Key Statistics
Legal research and strategy development represent 12% of total litigation fees on average across all matter types
Source: Thomson Reuters Legal Department Benchmarking Report, 2024
Matters with formal strategy budgets see 18% lower overall costs compared to those without spending controls
Source: BTI Consulting Group, 2023
Frequently Asked Questions
What activities fall under UTBMS code L120? expand_more
UTBMS code L120 covers Analysis and Strategy, including legal research, case theory development, risk assessment, and strategic planning. It captures the analytical work that transforms raw facts into a litigation strategy and typically follows initial fact investigation under L110.
How do you spot overbilling under UTBMS code L120? expand_more
Watch for strategy hours exceeding investigation hours in fact-intensive cases, vague entries like 'review and analyze case strategy' without specifics, L120 billing continuing at high levels throughout the case, and senior partner billing 8+ hours for strategy sessions without deliverables.
What percentage of litigation spend should go to strategy under L120? expand_more
Best practice suggests capping L120 hours at 3-5% of projected total matter spend. Strategy work should concentrate in the early stages of litigation. Sustained high-level L120 billing throughout a case often indicates that research is being re-billed under motion or brief preparation codes.