The legal field is notoriously slow to change, particularly with technology, and the use of AI is no exception. When I first heard about ChatGPT in 2022, I was staunchly against using it. My resistance stemmed from various reasons, but chiefly, I felt like it was “cheating.” Because I have always taken education and good grades very seriously, it was difficult to overcome this mindset.
By Matt Pentz
Externs. What are they? Why should your organization consider being a placement site for them? And, what are things to keep in mind when serving as such a placement site? Keep reading to find out!
What are “externs” (and how do they differ from “interns”)?
The American Bar Association (“ABA”) defines the term as follows: “Externships are non-compensated positions in settings outside a law school, for which students receive academic credit.” The receipt of academic credit seems to be at the core of what makes an extern an extern, so that is what appears to be their defining feature and what sets them apart from traditional interns. As a result, the answer I give when asked how externs differ from interns is that “an extern is an intern that is paid in experience.”
While we are on the subject of definitions, I want to clarify the meanings of the terms “externship program” and “externship placement program” as I use them. “Externship programs” are the programs through which law schools offer law students the opportunity to be externs and the academic credit externs receive. “Externship placement programs” are the programs organizations set up to host externs within their organizations.
Tax practitioners are familiar with Subchapter C (C corporations), Subchapter K (partnerships), and Subchapter S (S corporations) but are generally less familiar with Subchapter T (§§ 1381-1388), which governs the taxation of cooperatives.
A cooperative is an association otherwise taxable as a C corporation that markets, purchases, or performs business functions for its patrons on a cooperative basis. The means of production and distribution are owned in common. The earnings revert to the members in proportion to their patronage (i.e., in proportion to the amount of business each member transactions with it). The predominant features of a cooperative are: (i) subordination of capital, (ii) democratic control, and (iii) proportionate allocation of profits. Cooperatives developed as a legal concept in 19th century England. In the United States, cooperatives were exempted from taxation as far back as 1916. The policy behind such exemption is cooperatives, unlike traditional corporations, are merely agents or conduits of their patrons so income should flow directly to patrons rather than being taxed to the cooperative.
By Eddie Story
Welcome to a new bar year for the NCBA and the Corporate Counsel Section. This is your section, and I am honored to serve as section chair for 2024-2025. We have an engaged and enthusiastic leadership team and our focus is seeking meaningful ways to involve membership across the state. Many of you are familiar with and participate in the various offerings and activities provided through the section. These include highly relevant and practical “thought leadership” events, CLE programs, networking events and pro bono opportunities.
By Tina Dadio 
and Kimberly M. Johnson
The NCBA Paralegal Division is thrilled to announce the members of the Survey Committee, a dedicated team focused on gathering and analyzing feedback from our members across the state. This initiative aims to ensure our members’ needs and interests are at the forefront of our programs, events, and resources. We believe that by listening to our members, we can create a more vibrant and supportive environment for professional growth and development.
Our Survey Committee is composed of experienced paralegals who are passionate about enhancing the paralegal profession. Each member brings unique insights and expertise to the table, ensuring a comprehensive approach to gathering and interpreting survey data.
Dear Section Members,
As you know, I’ve identified a major goal for my chair year as being the establishment of a DEI (Diversity, Equity, and Inclusion) committee within the Family Law Section. I’ve spoken with Ebony Bryant, who is the director of DEI for the NCBA, and she is excited to partner with us in this endeavor.
Diversity can mean different things to different people, but for this memo, I’ve defined it to encompass a demographic mix of a specific collection of people, taking into account elements of human difference, but focusing particularly on: racial and ethnic groups (including Asian Americans and Pacific Islanders, Hispanic and Latinx individuals, African Americans and Black Americans, and Native Americans), people with disabilities, and individuals who identify as LGBTQ+.
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