Military Pension Division: Claims for Relief That Cannot Be Granted

By Mark Sullivan

Every once in a while, a claim to divide military retirement benefits is met with a motion to dismiss.

Sometimes such a defense is well-taken, and sometimes it’s a stalling tactic or it’s based on a misapprehension of the law.

Here’s a short summary of jurisdiction and the division of the military pension.

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Administrative Law – Third-Party Articles of Possible Interest

Feedback Requested: E-Court Filings Requiring Notarization

From the NCBA International Law Section, April 15, 2020.

Criminal law reforms remain priority for some legislators amid COVID-19 pandemic

Carolina Journal, Kari Travis,  April 16, 2020.

Regulation rollbacks under COVID-19 could set new path for North Carolina

Carolina Journal, Julie Havlak, April 10, 2020.

After-Acquired Evidence Could Limit State Employees’ Relief in Contested Cases

NCBA Labor and Employment Law Section blog, Trey Ferguson.

Administrative law judge is accused of insubordination and suspended for footnotes

ABA Journal, Debra Cassens Weiss, April 7, 2020.

NOTE:  This article is not about NC.

 

A Message from the Chair

By Eleasa Harris Allen

Over the last several weeks, we have experienced things in our professional and personal lives that none of us would have contemplated just a couple of months ago. Most court cases have been continued until June 1. We are learning to work remotely. We are conducting meetings and mediations via Zoom and Webex . . . all while many of us are attempting (and I personally stress the word “attempting”) to homeschool our children and maintain some degree of sanity along the way.

These certainly are unprecedented times, the likes of which we may never experience again. When we look back on this, we will hopefully be able to identify lessons learned along the way. Adaptability and a willingness to change will be among those lessons, as will the ability to embrace new technology and to be more flexible in general. Perhaps the most important lessons we can learn center on developing more patience and showing grace to ourselves and others. I suspect many of us will be applying some of these lessons to our individual practices, even after things have returned to “normal.”

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Western Hemisphere Best Prospects Industries Free Webinar Series

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Infrastructure – Defense/Safety & Security – ICT/Cybersecurity – Energy
April-August 2020 at 1:00 p.m. EST

In light of current circumstances, the U.S. Commercial Service is offering these webinar series at no cost.

Infrastructure Projects in Latin America Webinar Series
Webinar Series focused on upcoming infrastructure projects in Latin America announced by different governments in the region to stimulate their economies. These projects represent opportunities for different sectors from architecture services, engineering services, construction equipment, building products, airports, ports, transportation, housing, environmental technologies, among others.

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Avoiding the “Quarantine 15”

By Finley Funsten

The quarantine 15, the freshman 15, the “it’s tailgating season” 15 . . . whatever you want to call it, weight gain is a fixed science. It comes down to energy balance: consuming more calories than you expend. But managing this during quarantine can be simple!

From my professional perspective, it boils down to three pretty straightforward concepts: nutrition, movement, and consistency.

Nutrition: Don’t Treat Your Body Like a Dump Truck

Mindless eating seems to be a primary culprit of the dreaded “quarantine 15.” But by implementing some simple dietary habits into your day, executing a more mindful approach to your nutrition becomes much easier!

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The Tax Implications of Three Programs Created by the CARES Act

By John G. Hodnette

The landscape of the United States has changed in the past weeks as COVID-19 continues to sweep across our nation. The Federal government attempted to mitigate the economic damage of the virus on March 27 with the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act. Although the programs created by the CARES Act are being explained by media outlets, there is some confusion in the general public about the tax implications of these programs.

Most have heard about the $1,200 per person payments being sent by the IRS to qualifying individuals. These payments are increased by $500 for each dependent under the age of 17 and subject to a phase out for taxpayers above a certain income level. However, some taxpayers are confused about how these payments will be treated for tax purposes. The Act explains the payments are advance refundable tax credits for taxpayers’ 2020 taxes. For tax purposes, a tax credit is a dollar for dollar reduction in tax due. Credits are more powerful than deductions, which are a reduction in taxable income, not in tax. Some credits, such as this one, are refundable, meaning that if the credit exceeds the tax due, the excess is paid to the taxpayer. However, in this case, the government treated the credit as fully refundable in advance so taxpayers are able to receive these needed funds quickly. That does not mean that the payments are loans that must be repaid. It also does not mean the payments will be taxable income in 2020 or any other year. Rather, the payments are truly free money the government has sent to Americans to help them get through the COVID-19 pandemic.

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Lawyers for Literacy: Become a Virtual Volunteer

By Tina Dadio 

The North Carolina Bar Foundation is working to provide North Carolina students with access to resources. Lawyers for Literacy is one of the best things that we can do right now to make a big difference in the lives of young students currently stuck at home and their parents.

If you or any of your colleagues are willing to help by making a recording of you reading one of our books (preferably a video recording), the staff at the North Carolina Bar Foundation can distribute this engaging content directly to teachers and families.

The use of a laptop, tablet or cellphone is acceptable. Please feel free to contact Paul Vaughan at [email protected] for information about where to upload the video and the logistics of making the recording.

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Feedback Requested: E-Court Filings Requiring Notarization

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The Legislative Analysis team at the NCBA is compiling a list of causes of action and associated documents which are filed using e-Courts that normally require notarization. The legislature is looking to our Sections to identify any other documents not filed on an AOC form that require notarization prior to filing on e-Courts.

Devon Karst, NCBA Government Affairs Manager, has created a list of such documents and causes of action. Please review this list and send any other items that meet this criteria to Devon before noon on April 27 for inclusion into the final list. Thank you!

Educated Users Are the Best Defense Against Phishing And Ransomware

By Eva Lorenz 

Ransomware has been an ongoing threat to law firms for years.[1] Once impacted by this form of attack, law firms struggle with issues such as how to pay ransom, which often requires some form of cryptocurrency (e.g., bitcoin). Alternately, if the firm elects not to pay the ransom, the issue becomes how to provide continuous service to its clients while staff cannot access important files from a down computer network.

While ransomware is a more recent threat compared to other forms of malware, the delivery vehicle used for such attacks has been around for decades. Most ransomware attacks start with a phishing email. Prior to ransomware, most phishing emails captured account credentials that attackers then repurposed for spam attacks. But with the advent of ransomware, attackers found a more lucrative outlet for their “creative” ideas. Studies predict there will be a ransomware attack on businesses every 14 seconds by the end of 2019, and by 2021, it’s projected that attacks will increase to every 11 seconds.[2] Educating users not to click on phishing emails is more important than ever and is a critical first step in preventing ransomware attacks. But what is the most effective way to train users to avoid the 1.5 million new phishing sites that are created each month?[3] In addition to regular security awareness training that explains how to pick a strong password, companies should amend their training to include phishing awareness.

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Chief Justice Further Extends Deadlines for North Carolina Court Filings, Acts, and Limitations Periods

By Jacob Morse

On March 19, 2020, Chief Justice Beasley of the Supreme Court of North Carolina entered an order extending deadlines for filings and actions to be done in North Carolina trial courts which were set to be filed or done between March 16, 2020 and April 17, 2020.  This blog summarized that order and several subsequent related orders entered by the Chief Justice and the Chief Judge of the North Carolina Business Court.

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