R. 1.10 cmt. 1, available at <a href="http://www.americanbar.org/groups/professional_responsibility/publications/model_rules_of_professional_conduct/rule_1_10_imputation_of_conflicts_of_interest_general_rule/comment_on_rule_1_10.html">http://www.americanbar.org/groups/professional_responsibility/publications/model_rules_of_professional_conduct/rule_1_10_imputation_of_conflicts_of_interest_general_rule/comment_on_rule_1_10.html</a> (???[T]he term ???firm??? or ???law firm??? denotes lawyers in a law partnership, professional corporation, sole proprietorship or other association authorized to practice law