After over fifty years of service to the State of North Carolina, Fred Morrison retired as the Senior Administrative Law Judge at the Office of Administrative Hearings. Judge Morrison has had a long and distinctive career serving the citizens of North Carolina. He is a graduate of Wake Forest School of Law, where he graduated second in his class. Afterwards, Judge Morrison served as a Solicitor in the courts in Thomasville. Governor Robert Scott selected Morrison to be his Legal Counsel and with this, Fred Morrison started his public service in Raleigh. Judge Morrison is the only individual to serve as Legal Counsel to two Governors from two different parties. When James Holshouser was elected Governor, he sought to have a smooth transition and appreciated the experience Judge Morrison brought to this position. Governor Holshouser appointed Judge Morrison, and when Holshouser left office, Morrison had several opportunities in North Carolina State Government. He chose to be Executive Director of the Inmate Grievance Commission.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Administrativehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngAdministrative2023-11-15 15:50:522023-11-15 15:50:52Fred Morrison Retires from the Office of Administrative Hearings
The General Assembly recently appointed Robert J. “Bob” Ramseur Jr. and William “Bill” Aceto to the North Carolina Real Estate Commission. Mr. Ramseur and Mr. Aceto were sworn in as new members at the September 13, 2023, business meeting.
Mr. Ramseur is an attorney and a partner at Ragsdale Liggett PLLC in Raleigh, where he focuses his practice on all aspects of residential and commercial real estate. Mr. Ramseur is a graduate of Wake Forest University, where he received both his bachelor’s degree and a Juris Doctorate. He is also a member of the NCBA. Mr. Ramseur was previously appointed to the Real Estate Commission in 2015 by Governor Pat McCrory and served as a past Commission Chair. His term with the Real Estate Commission ends June 30, 2026.
Mr. Aceto is a partner at Blue Ridge Realty & Investments in Boone. He has been a licensed real estate broker in North Carolina since 2007. Mr. Aceto graduated from Appalachian State University with a bachelor’s degree in political science and minors in business and criminal justice. Mr. Aceto is also a public member on the North Carolina Building Commission. His term with the Real Estate Commission ends July 31, 2026.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Administrativehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngAdministrative2023-11-10 10:08:582023-11-10 10:08:58North Carolina Real Estate Commission Welcomes New Members
Employers often issue incentive stock to employees to promote retention and performance. Restricted Stock Units or “RSUs” are one of many ways to do so. Unlike similarly named restricted stock, an RSU does not initially provide the recipient with any ownership in the corporation. Rather, they are a contractual obligation of the employer to issue stock to the holder of the RSU once the RSU vests. It is only upon the issuance of stock that the RSU holder is taxed. Therefore, a Section 83(b) election is not possible or necessary for RSUs, unlike restricted stock.
Once an RSU vests, the corporation issues stock to the RSU holder. That results in compensation income equal to the fair market value of the issued stock at the time of issuance. The corporation receives a corresponding deduction. Like other compensation income, the issuance of stock is subject to withholding of income and FICA taxes.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00TAXhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngTAX2023-11-07 13:51:322023-11-07 13:51:32How Are Restricted Stock Units Taxed?
Prior to entering law school, I served as a police officer for seven years, witnessing firsthand the impact of legal representation and developing a strong desire to advocate for justice. After my 2L year at Elon Law, I had the incredible opportunity to intern at the Forsyth County Public Defender’s office this summer. This experience not only provided me with valuable insights into the inner workings of the court system but also deepened my understanding of the importance of government and public service law. In my spare time this summer, I also embraced new challenges by learning to play golf which helped me frame this new experience.
Picture teeing off at Augusta National – a scenario much like delving into the complexities of the public defender’s office. My journey from being a police officer to a law student set the stage for a unique perspective. This perspective allowed me to approach my internship with the precision and dedication of a seasoned golfer.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00GovernmentandPublicSectorhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngGovernmentandPublicSector2023-11-07 13:10:372023-11-07 13:23:52Swinging for Justice: Navigating the Fairways of Law in a Public Defender's Internship
Scope of project: The Uniform Parentage Act, if passed, would revolutionize parentage law in North Carolina and provide our state with a uniform legal framework for establishing a parent-child relationship regardless of how children are conceived.
The reason this matters: Currently, there is little or no law in North Carolina that allows children born of assisted reproduction to be legally attached to their parents despite infertility increasing and more available interventions to conceive. This is a legal blindspot that is harming a significant and increasing number of our state’s children and their parents.
In my role as a judicial law clerk, I supervise many law students and am often asked what I believe makes a good lawyer, advocate, or law clerk. Whether you are a 1L beginning to think about summer employment, a newly licensed attorney starting out in the legal profession, or anywhere in between, this is my advice to you:
Be precise. Mean what you say, and say what you mean. The outcome of a case can turn on one or two words. Effective advocacy depends on specificity.
Be cognizant of timing. Knowing the Rules of Civil Procedure, specifically the timing requirements such as filing deadlines or statutes of limitations, will serve you well and require no legal analysis! Keeping track of what is due and when will make you a valuable member of any team.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00NCBA YLDhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngNCBA YLD2023-11-07 09:53:072023-11-07 09:54:13What Makes a Good Advocate, Lawyer, or Law Clerk?
The Race & Equity Committee has taken strides to increase diversity in the alternative dispute resolution field. The Committee’s focus is (1) to identify projects and programs that provide members of the section with opportunities to increase equity and access in the ADR field and to draw upon the talents, skill sets, and life experiences of all people working to resolve conflicts; (2) to support the creation of new opportunities; and (3) to encourage member and legal community participation in said initiatives.
The “Try Someone New” campaign is an example – a Diverse Mediator List that highlights the bios, practice areas, and contact information of certified mediators who are either racially or ethnically diverse or Spanish-speaking. The Committee, with the support of the Dispute Resolution Section, has also sponsored and subsidized mediation training for certification with scholarships for several neutrals of color.
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