Litigation of counsel Martin Flumenbaum and firm Chairman Brad Karp’s latest Second Circuit Review column, “Second Circuit Affirms Hearsay Exception for Later-in-Time Generated Business Records,” appeared in the April 25 issue of the New York Law Journal. The authors discuss a recent opinion in U.S. v. Conde addressing the admissibility of later-in-time electronically generated business records. In a unanimous decision reaffirming the principles governing the admissibility of business records in the electronic age—even when an output based on otherwise unreadable data is generated for purposes of litigation—the panel held that the admission of a summary of payments generated by a telecommunications company qualified as a business record and violated neither the Federal Rules of Evidence nor the constitutional rights of the appellant, ensuring that such evidence can be used effectively and without the requirement of an authenticating witness on the stand. Michael Pisem assisted in the preparation of the column.