An Interview with Santa's Lawyer

John Scalzi is noted for humorous fiction, and this year he's given us a Christmas treat. Here's a link to "An Interview with Santa's Lawyer". Don't read this while eating or drinking.

Please state your name and occupation.

My name is Marta Pittman, and I’m a partner at Xavier, Masham, Abbott and Stevens.

And you’re Santa Claus’ lawyer.

That is correct. More accurately, I’m the partner in charge of our firm’s Seasonal Litigation and Clearances practice, which has as a client NicolasNorth LLC, Santa’s corporate entity.

I wasn’t aware that Santa needed to have his own corporation.

Of course he does. One, Santa heads a massive global enterprise, whose activities are spread over a wide range of areas. Having a corporate structure allows him a measure of organization and systematization. Two, Santa has a large number of employees, mostly elves, who have their own idiosyncratic employment issues and practices. The corporate structure simplifies hiring, benefits, and negotiation of labor disputes. Three, due to the nature of Santa’s work, he has immense exposure to liability. The corporate structure acts as a shield for Santa’s personal wealth and property.

Santa has liability issues?