Heather Devine, Partner, was recently published in Issue 3 of Private Motor Carrier Magazine for her article titled, “Be Careful When you Complete the ROE: You may incur costly, unintended consequences”. Heather urges employers to “be very careful when selecting the appropriate code for Block 16 of the ROE. If an employer is going to select Code M, the employer must be prepared to fully set out the grounds for the dismissal”. Failing to take precautions when completing a record of employment, may result in costly, unintended consequences.