Leave it to the lawyers to spoil the fun.

Accountants seem like party animals next to these guys, or at least when it comes to March Madness they do.

John E. Quinn, the killjoy at Eckert Seamans Cherin & Mellot in Philadelphia, specializes in employment law and has the paranoia-inducing advice to employers that they should ban the office pools for March Madness, saying they only invite trouble.

"You're opening the door to all kinds of solicitations and raffles," Mr. Quinn said.

First, March Madness, then next thing you know, you've got the volunteer fire department raffles and an onslaught of team hoagie sales.

A further problem is the waste of time, because if there is an office pool you have people checking the scores during work and e-mailing each other about their standings in the pool.

"Couple that with what if something goes awry?" he said. For instance, if someone believes they should have come in third but the prize goes to someone else.

"What if it starts to go sour?"

While some companies ban office pools, a survey Mr. Quinn saw in 2002 showed that two-thirds of the companies either allow pools or do not discourage them.

He said companies that allow pools report that the in-office rivalry is good for morale. "There's a certain esprit de corps."

But he warns that if the top guys are playing and win they shouldn't just pocket the cash.

"I never think it helps if you have the people in the mail room and the messenger putting in their money and the guy who wins is the CEO," he said.

His advice on that is for the winner to buy everyone lunch.

While Mr. Quinn was advising an abundance of caution, Melissa Malloy, a certified public accountant and the head of the social committee at KPMG's Pittsburgh office, spent last week on the final preparations for the March Madness Party.

The event is company-sponsored with employees filling out their picks on the brackets to win gift cards.

The company is distributing cards ranging in value from $25 to $500 to the top 10 winners in the pool.

The party was held Friday afternoon at Jerome Bettis' Grill 36.

"Our people work extremely, extremely hard in our industry," Ms. Malloy said.

The party and the ability to make their picks on the brackets for prizes is just a way to show employees they are appreciated in the middle of the busiest season of the year.

March Madness is just one event they enjoy at the KPMG office here: They set up a miniature golf course during the Master's Tournament; Thursday was ugly sweater day, sort of a twist on the Mr. Rogers' birthday theme. There's a pumpkin decorating contest, a National Football League event and a Thanksgiving dinner.

Of course, the very words "March Madness" present a host of other legal issues.

If a business is advertising some sort of March Madness event, well, it could be problematic, according to another lawyer.

March Madness, The Final Four and all of their permutations are trademarked.

David Radack, a trademark lawyer in Pittsburgh for Eckert Seamans, said holders of trademarks have to police their use.

"If it's on an office pool, I don't think they will be coming after you, but if you put it on a T-shirt ...."

Then they could be on the receiving end of a cease and desist notice.

Mr. Radack said companies pay lots of money to use those trademarks so they can be associated with the tournament, so the National Collegiate Athletic Association does not want to lose its ability to charge for the usage of its trademarked phrases.

The NCAA has registered trademarks on just about everything but sweat on the court.

The NCAA or separate corporations with links to the NCAA own the phrases "Elite Eight" and "Men's Elite Eight" and "Women's Elite Eight."

There also are trademarks on "NCAA Sweet Sixteen," "Midnight Madness," "The Road to The Final Four," "65 Teams ... One Dream" and even "It's More Than a Game."

Not on the list? "Lighten Up."