Deb Dilman Receives Harmony Award

Amy, a white soman with short lond hair and glasses, wears a pale grey shirt and plaid grey blazer.Sean, a white man with light brown hair, glasses, and a beard, wears a pale blue shirt and dark blue blazer.By Amy Cox Gruendel and Sean Vitrano

At the Annual Meeting of the Dispute Resolution Section this past March, attorney Deborah (Deb) Lynn Dilman became the inaugural recipient of the Section’s Harmony Award. The Harmony Award recognizes a section Member who, during the course of the award year, provides significant pro bono service as a dispute resolution professional; contributes to the development of the dispute resolution field through volunteerism and leadership; and participates in general civic, community, and charitable efforts during the award year.

Deb is an attorney at Southpark Family Law in Charlotte. She is a NCDRC-certified Family Financial Mediator and a Collaborative Law practitioner who enjoys helping her clients find creative solutions that provide peace of mind and hope for the future.

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Checking In: April 25, 2023

Compiled by Jessica Junqueira

Hensen Fuerst Announces New Attorney

Jordan, a white man with light brown hair, wears a blue tie, white shirt, and black jacket.

Jordan Godwin has joined the firm, where he focuses on complex litigation. He serves on the Board of Directors for Methodist University’s Legal Studies Department and as Co-Regional Coordinator for the North Carolina High School Mock Trial Program. Godwin received his J.D. from Samford University’s Cumberland School of Law in 2020. There, he joined the American Journal of Trial Advocacy. He directed Cumberland’s Arbitration and Mediation program and led the Arbitration Team as they participated in the ABA national Arbitration Competition. He holds a bachelor’s degree from Methodist University.

Ragsdale Liggett Welcomes New Partner

Elizabeth, a white woman with blond hair, wears a white blouse and grey jacket.

Elizabeth H. Overmann has joined the firm, where she is a partner in the civil litigation group. Overmann works in the Raleigh office. She has practiced as an attorney for twenty years. Overmann has expertise in trucking, personal and catastrophic injury, construction, premises and product liability. She is admitted to practice in state and federal courts in North Carolina and South Carolina and state courts in Virginia. She holds a J.D. from Campbell Law School and a B.S. in criminal justice, cum laude, from Appalachian State University.

New Attorney Joins Smith Anderson

Tess, a white woman with blond hair, wears a pale blue shirt and black jacket.

Tess Rogers has joined the firm, and she is a member of the Real Estate Development and Litigation groups. She has prior experience working with financial, construction and other clients in connection with internal investigations, compliance with financial, securities, banking and licensing regulations and evaluating risk of potential litigation. She holds a J.D. from Duke University School of Law, where she served as the executive editor of Duke Environmental Law & Policy Forum, and a bachelor’s degree in environmental science, cum laude, from the University of North Carolina at Wilmington.

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Law School Information Panel at North Carolina State University

By Scheree, a woman with dark brown hair, wears a blue and white shirt and navy blazer.Scheree Gilchrist

On March 30, a free informational session was held for college students to help answer the common questions among prospective students: is law school a good fit for me, and what can expect in the first year? Featuring an experienced panel of North Carolina Bar Association lawyers from diverse backgrounds and specialties within the legal field, the event provided insights on what it takes to excel in law school and eventually practice law. With an engaged audience of more than 40 attendees, many of whom stayed after the session to speak with panelists, it was evident that there is a strong interest in navigating the complex world of legal education.

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Perseverance in Challenging Times

Bain, a white man with white hair, wears a white shirt and black suit.By W. Bain Jones Jr.

In “Leadership In Turbulent Times,” Pulitzer Prize-winning author Doris Kearns Goodwin examines four American presidents: Abraham Lincoln, Theodore Roosevelt, Franklin D. Roosevelt, and Lyndon B. Johnson.

Lincoln faced a severely divided nation struggling with the wretched stain of slavery. The Civil War was killing Americans in unimaginable numbers. Lincoln had lost two of his sons to illness and war. President Lincoln and his wife, Mary, experienced depression in the face of perhaps the most challenging time in United States history.

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This Friday – Exciting Sessions on Licensure, Private Equity and Ethics at the 2023 Health Law Section Annual CLE

Iain, a white man with brown hair, wears a pale blue shirt and grey suit.By Iain Stauffer

Join us Friday, April 21, for the NCBA Health Law Section’s Annual CLE Program in Cary, including sessions on the Dobbs abortion decision, alternative payment models, a keynote session on NC Medicaid (all covered in previous blog posts), plus three more timely presentations, which include Healthcare Licensure, Private Equity/Business of Healthcare, and Ethics.

Healthcare Licensure

“Staying Above Board: Tips for Navigating Licensure Storms” will be a panel discussion by counsel with decades of combined experience representing the North Carolina Medical Board, State Board of Dental Examiners, and Board of Pharmacy: Crystal Carlisle (The Brocker Law Firm PA), Marcus B. Jimison (North Carolina Medical Board), Clinton R. Pinyan (Brooks Pierce McLendon Humphrey & Leonard LLP) and James A. Wilson (Ward and Smith PA).  This session will offer practical strategies for helping clients remain compliant without missing out on new opportunities in a rapidly evolving health care environment.

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The North Carolina Guardian ad Litem Program – What Is It, and What Does It Do?

Michelle, a white woman with blond hair, wears a blue blouse and is smiling. By Michelle FormyDuval Lynch

The Juvenile Justice and Children’s Rights Section of the NCBA includes attorneys and child advocates who are committed to excellence in the direct representation of North Carolina youth. Three of the most common areas of direct representation of children and juveniles in court are child welfare, juvenile delinquency, and family law proceedings. Attorneys with the North Carolina Guardian ad Litem Program (NC GAL Program) represent children in child welfare proceedings in North Carolina district and appellate courts. This article is a short summary of the NC GAL Program, its purpose, duties, and role in that representation.

Guardian vs. Guardian ad Litem vs. NC GAL Program

A guardian of the person is one who generally has the duties of care, control, and custody of their ward. The term “guardian ad litem” comes from the latin phrase “ad litem” which means “for the purposes of the suit.” A guardian ad litem is usually an individual appointed to appear in a lawsuit on behalf of a minor party or incompetent person. While guardians ad litem may be appointed in a variety of civil and criminal proceedings in North Carolina,[1] the NC GAL Program is only appointed to represent children in abuse, neglect, or dependency (“AND”) proceedings, or termination of parental rights (TPR) proceedings under Subchapter I of the NC Juvenile Code. These cases are initiated when a county department of social services files a juvenile petition; they are sometimes referred to as “DSS court,” but a more accurate name is “child welfare court.”

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Advice for Rising 2Ls and 3Ls as You Make Your Summer Plans

Emily, a white young woman with long blond hair, wears a blue and white blouse and black blazer.Theresa, a white woman with dark brown hair, wears a black blouse and pale grey jacket. By Emily Askew and Theresa DiCenzo

Landing a Job After your 2L Year

You’ve finished your first year (yay!), and you’re knee-deep in your summer internship. While it’s important to continue focusing your efforts and energy on your summer internship, it’s equally important to keep in mind that you will most likely need to begin preparing for OCIs (on-campus interviews) in mid-to-late July. These OCIs are opportunities for the summer after your 2L year – and yes, the deadline really is that early. In order to ensure you’re prepared for applying and interviewing in July and August, you’ll want to spend the time updating your resume, LinkedIn, and cover letter. (Don’t forget to update your materials to include the current internship that you have). In addition, you’ll want to ensure that your interviewing skills are sharp and that you have conducted research on businesses and law firms that you’ll want to apply to. Going into your OCIs with a game plan is imperative, and you will thank yourself later when you’re not scrambling.

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Federal Income Tax Update

Keith, a white man with brown hair, wears wire-rimmed glasses, a white shirt and black jacket.By Keith A. Wood

I. Shareholders of Bankrupt S Corporation Failed to Abandon Their Stock; Yaguda v. Commissioner, TC Summary Opinion 2022-21.

Mr. and Mrs. Yaguda owned stock of EFI, Inc., an S Corporation. In 2008, a creditor forced EFI into involuntary bankruptcy. Later that year, EFI’s case was converted to a voluntary Chapter 11 bankruptcy proceeding. In addition, during 2008, Mr. Yaguda’s ownership interest in EFI was transferred to a receivership created by the California Superior Court as a result of criminal proceedings initiated by California against Mr. Yaguda.

During 2015, EFI began selling its assets to raise funds for payment to its creditors. EFI issued a Form K-1 for 2015 reporting Mr. and Mrs. Yaguda had over $97,000 of distributive pass-through income. However, when Mr. and Mrs. Yaguda filed their income tax return, they failed to include any pass-through amounts from EFI on the basis they did not derive any personal benefit from the business activities of EFI during the year, since all of the liquidating sales proceeds went to the payment of EFI’s creditors.

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Taxation of Options to Purchase Property

John, a white man with brown hair and blue eyes, wears a blue jacket, white shirt, and blue tie. By John G. Hodnette

A payment for an option to purchase property is not a taxable event to either party upon the grant of the option. See Virginia Iron Coal & Coke Co. v. Commissioner, 99 F.2d 919 (1938); Rev. Rul. 58-234; and Fed. Home Loan Mortg. Corp v. Commissioner, 125 T.C. 248 (2005). That is because it is unknown whether the option will ultimately be exercised. In general, as discussed in Virginia Iron Coal, the tax system generally operates on a yearly basis. However, in some circumstances, that is not possible, such as where an option payment is received in year 1 for an option to purchase property in year 2. It is unknown in year 1 whether the option will ultimately be exercised. Therefore, it is impossible to determine in year 1 how the payment should be treated.  The transaction is treated as open until it is resolved.

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Register Now for the Paralegal Division’s 2023 Annual Meeting

By the CPE Committee

Registration is now underway for the Paralegal Division’s 2023 Annual Meeting scheduled for Friday, May 5, 2023, at the North Carolina Bar Center, 8000 Weston Parkway, Cary, NC. This year’s theme is “Paralegal 101: Back to the Basics,” which will bring a variety of topics to help paralegals take their careers to the next level.

The Diversity and Inclusion Committee will host a reception on Thursday, May 4, 2023, from 5 to 7 p.m. Come join us for food, fun and music as we prepare for a Friday full of CPEs!

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