In the consulting work we do with plaintiff law firms, the question that comes up most often about artificial intelligence is not, “How do we use it?”

It is: “What happens if something goes wrong?”

That question deserves a serious answer.

Because the fear is real. Attorneys have already been sanctioned for submitting AI-generated citations that did not exist. Courts have seen motions filed with fabricated precedents. In April 2026, a partner at Sullivan & Cromwell publicly apologized after an emergency filing contained dozens of erroneous citations generated by an AI tool.

There is an old story about a young monk who asked his master what enlightenment looked like.

The master replied:

"Before enlightenment, chop wood, carry water. After enlightenment, chop wood, carry water."

The lesson was never about the wood or the water. It was about remembering what is essential when the world becomes noisy with ambition, distraction, ego, fear, and illusion.

The legal profession now stands at a similar threshold.

For decades, the legal profession has been shaped, built, really, by a generation that prized endurance, reputation, and control. The baby boomers who rose through the ranks of law firms in the 1980s and 90s did more than practice law. They constructed businesses around themselves. They became the business.

Now, time is catching up. Over the next five years, a significant portion of that generation will face a decision they have largely avoided: how to leave. Not just when, but how. And increasingly, whether they can at all.

The legal profession is one that doesn’t retire well.

When the Senate parliamentarian struck down the proposed 40.8% tax on litigation finance profits last July, a lot of people in the plaintiff bar exhaled. The provision was gone. The immediate threat was over.

What did not go away was the coalition behind it.

Every year, Mass Torts Made Perfect draws the people who are serious about where plaintiff litigation is heading. Not just the verdicts and the dockets, but the infrastructure behind the work. This year, three themes kept surfacing across sessions and hallway conversations. None of them are new. All of them are accelerating.

The Survivor Justice Tax Prevention Act is advancing through the House Ways and Means Committee with unanimous support.

The legislation focuses on how compensatory damages are treated for tax purposes in cases involving sexual assault or abuse. If enacted, it would allow survivors to retain the full value of those damages by removing the tax burden tied to how an injury is classified.

The policy is narrowly scoped, but its implications extend beyond the statute itself.

For most of modern legal history, the structure of law firms has been remarkably consistent.

A partnership of lawyers practices law. The same partnership runs the business of the firm.

For a long time, that model made sense. The operational side of running a law firm was relatively straightforward compared to the legal work itself. Firms needed office space, administrative staff, and basic financial management. The business side existed, but it did not demand the same level of attention or specialization.

The practice of law is sacred. The business of law is brutal.

For decades, law firms have been built on grit, reputation, and rainmaking. But the ground is shifting beneath our feet. Private equity is circling. Capital is consolidating. Technology is accelerating. Marketing costs are rising. Succession plans are unclear. And young lawyers want to litigate, not manage payroll, HR, intake systems, SEO campaigns, or cybersecurity compliance.

Enter the Management Services Organization (MSO).

Not as a trend.

Not as a buzzword.

But as a structural evolution.

For most of the legal industry’s history, growth was slow, organic, and relationship-driven. Law firms merged when partners aged out, books of business aligned, or geography required it. Capital rarely sat at the center of strategic planning.

That has changed.

Throughout December, many plaintiff firms are finalizing settlements under compressed timelines. Clients want closure. Firms are clearing dockets. Cases that have been active for years often move toward resolution within weeks of each other.

This pace creates risk.

Plaintiff-side personal injury (PI) and mass tort practices are undergoing the fastest wave of consolidation seen in more than a decade. For law firm leaders and legal finance professionals, this is no longer a theoretical shift. It’s happening now, driven by economic, operational, and structural changes reshaping the legal industry.

The One Big Beautiful Bill Act (OBBBA), signed into law in July 2025, is more than just another piece of tax legislation. It’s a sweeping set of changes that will reshape how families, high-net-worth individuals, and their advisors think about estate planning, Medicaid eligibility, and retirement strategy.

At Mirena and Company, we help clients and law firms anticipate, not just react to, changes in the law. The OBBBA is a clear signal that proactive planning is no longer optional. It’s essential.

There’s something powerful that happens when law firm leaders step away from their routines. The day-to-day becomes background noise. The white space clears. And what rises to the surface is what truly matters: vision, values, and the vitality of the firm itself.

We don’t host typical off-sites. We design retreats that reconnect firm leaders to the purpose behind the practice. These are immersive, high-trust, soul-first strategy sessions. They are designed to help teams work on the business, not in it.

The removal of the litigation finance tax from the Senate’s bill is an important win, but it’s not the end of the story. Continued education, advocacy, and transparency will be essential as the bill moves forward and as litigation finance evolves under public and political scrutiny.

At Mirena and Company, we help clients navigate the shifting landscape of litigation finance with strategy, insight, and purpose. Whether you're funding cases or structuring capital, our team stays ahead of policy developments, so you don’t have to.