Morrison & Foerster and Big Five accounting firm KPMG have struck an alliance that could be a harbinger of the future: multidisciplinary practices that combine legal, accounting and other business services.

The alliance, announced Wednesday, will enable MoFo and KPMG to share their consulting resources and direct their respective clients to each other. While the agreement is limited solely to the tax arena and is structured to comply with American Bar Association prohibitions against fee sharing between lawyers and non-lawyers, it is a first step toward the marriage of two diverse practices, industry analysts and lawyers said.