Pro Bono Spotlight: Martin Warf

Martin, a white man with grey hair, wears brown glasses, a white shirt, a beige and red dotted tie, and a brown suit.

Martin Warf

By Sidney Thomas

“There are a few reasons I commit to pro bono work. First, it can be a nice shift from the normal concerns over disputes about money. Second, if I can find a project that helps me grow my skills or better my understanding on a section of law, then it’s the best type of CLE. Third, it feels natural to me to do it.” Martin is a dedicated volunteer attorney, who enjoys volunteering his legal expertise and taking on challenging legal projects. He is a partner at Nelson, Mullins, Riley, and Scarborough LLP and is a Board Certified appellate specialist who focuses on business and state constitutional litigation.

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Checking In: December 19, 2023

Compiled by Jessica Junqueira

The Law Offices of Mark E. Sullivan, P.A. Announce New Firm Name, Partner

The Law Offices of Mark E. Sullivan, P.A., has been renamed to Sullivan & Hilscher Family Law. The firm also announced that Kristopher J. Hilscher is now a partner with the firm.

Mark, a white man with grey hair, wears a white shirt, burgundy tie, and black blazer. Mark E. Sullivan has more than 50 years of experience practicing law. He is a nationally recognized expert in military divorce issues and has authored the Military Divorce Handbook published by the American Bar Association. Sullivan is a retired colonel with the U.S. Judge Advocate General Corps. He has served as an expert for military pension division in cases in more than 20 states. He has been a Board Certified Specialist in Family Law for more than 30 years. He received the Legion of Merit from the U.S. Army, the Grassroots Advocacy Award from the ABA and the 2023 NCBA Distinguished Service Award from the Family Law Section.

Kris, a white man with brown hair and a beard, wears a white shirt, teal tie, and navy blazer.Kristopher Hilscher serves as a consultant in military family law cases, and he also handles child custody, divorce, and family law matters. He is a Board Certified Specialist in Family Law. He is the chair of the Military Committee with the ABA Family Law Section. In 2022, he was appointed to the ABA Standing Committee on Legal Assistance for Military Personnel. He is a certified parenting coordinator and family financial mediator. He has authored articles on family law and military divorce. He serves as an appointed member of the NCBA’s Continuing Legal Education Advisory Committee (2021-2024). He holds a J.D. from Campbell Law School and a B.A. in political science from Hampden-Sydney College.

New Attorney Joins Tatum & Atkinson

Jon, a white man with a shaved head, wears a white shirt, grey tie, and black blazer.Jon Ward is now an associate with the firm. Ward has opened the new Greensboro office located in Revolution Mill. He focuses his practice on plaintiff-side personal injury litigation. He has sixteen years of experience practicing law in Greensboro. Ward is a Board Certified Appellate Practice Specialist who handles a wide variety of personal injury cases across North Carolina in state and federal courts. He holds a J.D. with honors from the University of North Carolina School of Law, where he graduated Phi Beta Kappa in 2001.

Triangle Smart Divorce Announces New Attorneys

Breann, a white woman with blond hair, wears a grey blouse and black blazer.Breann Burns has joined the firm as an attorney. Burns is a 2022 graduate of Campbell Law School, where she performed in the 2021 Mock Trial Competition and was recognized by earning the all-star bracket. She participated in the 2021 American College of Bankruptcy Fourth Circuit Moot Court Event and the Old Kivitt Moot Court Competition. She holds a bachelor’s degree in business administration from the University of Rhode Island, where she was a Division I athlete on the Women’s Varsity Track and Field team and served as captain of the team. While earning her undergraduate degree, she was a student athlete orientation leader and college and business mentor.

Corrie, a white woman with brown hair, wears a white floral blouse and black blazer.Corrie Seagroves has joined the firm. She has practiced law for 26 years. She graduated from Vanderbilt University Law School, where she was selected as a member of the Order of the Coif. Following law school, she moved to New York to serve in the U.S. Army as a JAG officer at Fort Drum. She served as Senior Defense Counsel in Bosnia-Herzegovina during the United Nations intervention, and she also practiced at Fort Gordon in Georgia. After moving to the Triangle, she practiced in several areas of law, including medical malpractice, civil litigation, and criminal law. She received an undergraduate degree in political science and government from the University of North Carolina.

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Pro Bono Spotlight: Heir Property Pro Bono Project

By Allison Constance

Across North Carolina, family land is lost, and people struggle to obtain benefits because they do not have a clear or marketable title to the home passed down to them. Fortunately, the North Carolina Bar Foundation, the NCBA Real Property Section, Legal Aid of North Carolina, Pisgah Legal Services, and the Land Loss Prevention Project have partnered together to create the Heir Property Pro Bono Project. The project helps heir property owners establish clear title to their homes and land, thereby preserving both generational wealth in families and safe and affordable housing in low-income communities, especially predominantly Black, rural communities.

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What Is the Game Plan, and Where Are We Moving?

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

Over two hundred years ago, James Madison, Alexander Hamilton and John Jay wrote The Federalist Papers. These essays were to encourage discussion and the approval of the United States Constitution. In The Federalist #78, Alexander Hamilton noted that the courts were “designed to be the intermediate body between the people and their legislature” to ensure that the people’s representatives acted only within the authority given in the Constitution. Clearly, the courts on the federal and state levels are created to be an active check on the Legislative and Executive branches. We are an essential part of this check.

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Clear the Queue

Brad, a white man with brown hair, wears a white shirt and black suit.By Brad Piland

The holidays and new year can be a time of heightened emotions and contrasting circumstances. Joy and plenty abound alongside anxiety and need. Throughout December and January, the NCBA YLD Pro Bono Committee and the North Carolina Bar Foundation will strive to satisfy one of these needs through the Clear the Queue initiative.

NC Free Legal Answers offers a no-cost avenue for those seeking legal answers but who face limitations in their options to seek advice from traditional legal sources. The program allows qualifying users to submit their questions to an online forum where pro bono attorneys answer their inquiries. Whereas many pro bono opportunities require both the client and attorney to meet at a specific location at a specific time, NC Free Legal Answers conveniently allows those seeking assistance and the attorneys answering questions to do so from anywhere at any time. All that’s needed is an internet connection.

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Tax Benefit Rule

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

The tax benefit rule was originally established by case law but later codified as Section 111. It provides a taxpayer is not permitted to retain the tax benefit of a deduction when later events demonstrate she is not entitled to it. The rule prevents taxpayers from receiving the benefit of a deduction in one year, but upon an unexpected change of circumstances in a later year, receiving a recovery of items that were deducted as a loss in the prior year (and without treating that recovery as income).

An example of the rule is where a taxpayer takes a deduction for a bad debt in year one under Section 166(a). Without the tax benefit rule, the repayment of the bad debt in year two (which would be a nontaxable return of capital) is not a taxable event. Thus, the taxpayer would have had the benefit of the deduction while also receiving the benefit of the recovery of nontaxable cash. To prevent that double benefit, the tax benefit rule requires the taxpayer to recognize income from the receipt of the unexpected payment in year two to offset the tax benefit of the deduction in year one.

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NCBA Business Law Section 2023 Legislative Update

The Business Law Section of the North Carolina Bar Association was active this past year in proposing certain changes to the North Carolina Business Corporation Act and the North Carolina Charitable Solicitation Statute. Below is a summary of the amendments that were adopted this year.

Legislative Update – North Carolina Business Corporation Act

Recent Amendments to the North Carolina Business Corporation Act

By Heyward Armstrong, Justin Truesdale and Nicholas Zanzot

The North Carolina General Assembly recently passed Senate Bill 477 (the “Act”), which was subsequently signed into law by Governor Roy Cooper on September 29, 2023. The Act provided substantive amendments to the North Carolina Business Corporation Act (the “NCBCA”) that became effective on October 1, 2023.

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The Building Envelope: A Perspective

By Mark Stewart, RRC CEI, and Jeffrey Martin, RRC, RRO, CEI, REWO, CDT

Mark Stewart, a white man with a grey beard, wears a white shirt with blue plaid.

Mark Stewart

Jeffrey Martin, a white man brown hair and a grey beard, wears a blue and grey plaid shirt.

Jeffrey Martin

The construction industry has currently been running at a breakneck pace. This pace, combined with the advent of a pandemic, which brought us material shortages and delays, and a workforce shortage, put contractors in a tough spot to bring quality-built projects in on time and under budget. When the delays began, it forced contractors and designers to look for alternative material options that were more readily available. These new alternative materials, without intense scrutiny of their application, could affect the performance of the building envelope.

For example, in the case of wood-framed multi-family construction, the availability of polyisocyanurate (iso) rigid roof insulation was delayed due to shortages of raw materials. Iso was then replaced with a coverboard, and alternate insulation, such as fiberglass batt insulation, was used below the roof deck. This moved the dew point above the insulation, and thus, the interior moisture condensates on the underside of the membrane. The moisture then was at the deck level and began to saturate the wood deck. Over a short period of time, the deck fails prematurely and the increased levels of moisture in the attic space create the perfect environment for biological growth . . . mold. This is just one example of many instances of where the building envelope was compromised.

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Ten Key Points to Remember Throughout Your Career

Mike, a white man with brown hair, wears a white shirt, blue tie, and black jacket.By Mike McIntyre 

1. The most important case you have is the one sitting in front of you, because that client is there for that moment, trusting that you are going to invest yourself in his or her case.

2. Your greatest source of referrals is your fellow lawyers. Value your relationship with other members of the bar.

3. It is always easier and quicker to ask one of your senior partners a question and have them answer your concern than to spend two hours trying to look up an answer. It saves the partner and you time and money—and lessens frustration for both of you as well! Remember that older lawyers were once younger lawyers, and they actually don’t mind answering questions, because they have been there before you!

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