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The Restatements are an influential resource published by the American Law Institute (ALI) describing the law in a given area. The ALI is a group that clarifies and simplifies existing US laws. Members of this group include attorneys, law professors, judges, and other professionals in the legal industry. The Restatements are highly respected sources that are often cited by courts. There are two Restatements for torts. The primary difference between the two is a new approach to product liability.