Grief With Somewhere to Go: Honoring Cheslie C. Kryst

Collins, a white person with brown hair and a beard, wears a white shirt, light blue tie and navy suit.By Collins Saint 

If you didn’t know Cheslie Kryst, I wish you had.

She was the kind of person you remember long after she leaves the room: sharp, radiant, grounded in purpose.

Cheslie was compassion in action.

She was brilliance without ego.

She was joy, justice, and power, all in one.

I first met Cheslie when we were student ambassadors at Wake Forest University School of Law. I was new and nervous; she was poised and practiced. With one luminous smile and a warm hand on mine, she made me feel like I belonged. That was her gift. She had presence, yes, but more importantly, she left you feeling like you were the most important person in the world. She made people feel seen, truly seen, without ever shrinking herself to do it.

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NC Paralegal Pro Bono Reporting Is Open Until June 30!

Rachel, a white woman with light brown hair, wears a bright purple blouse.By Rachel L. Royal

Paralegal Pro Bono Reporting is open in NC! Four years ago, the NC Pro Bono Resource Center began recognizing paralegals for their valuable pro bono contributions through voluntary reporting with the Paralegal Pro Bono Honor Society.

This year, for the first time, NC Certified Paralegals can submit their pro bono hours through the NC State Bar’s paralegal recertification process. Simply log into the portal and complete the application for recertification, entering your pro bono hours for 2024, when prompted.

Paralegals who are not NCCPs but who practice in the state of North Carolina and completed pro bono work in 2024 can use the Individual Paralegal Pro Bono Reporting Form to submit their hours before June 30.

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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. IRS Cannot Impose Tax on Withdrawals from an IRA It Seized; Hubbard v. Commissioner, 135 AFTR 2d 2025-484 (6th Cir).

Mr. Hubbard was a Kentucky pharmacist. He was convicted on drug and money laundering offenses for operating a pill mill. The court allowed the IRS to seize a number of Mr. Hubbard’s financial accounts, including his IRA. The IRS withdrew over $427,000 from the IRA. The IRS treated the IRA withdrawal as a taxable distribution to Mr. Hubbard and made an assessment against him of over $180,000 of tax, interest and penalties.

Courts have recognized two types of forfeitures. One is specific property forfeiture where the government becomes the new owner of specific assets at the time of conviction. The second type of forfeiture is a personal money judgment where the defendant is forced to pay a specific sum of money. With the second type of forfeiture, the court calculates the money that a defendant owes based on the value of forfeitable property involved in specific crimes.

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Executive Order 14275: Legal and Operational Impacts on Federal Contractors

Todd, a white man with brown hair, wears a white shirt, red tie and navy blue suit. By Todd A. Jones

On April 15, 2025, President Donald J. Trump signed Executive Order 14275, titled Restoring Common Sense to Federal Procurement, initiating a comprehensive overhaul of the Federal Acquisition Regulation (FAR). This directive aims to streamline the federal procurement process by eliminating unnecessary regulatory burdens and enhancing efficiency. The Executive Order acknowledges that “federal procurement under the FAR receives consistently negative assessments regarding its efficiency” and mandates that the FAR be amended to include only provisions “required by statute or that are otherwise necessary to support simplicity and usability, strengthen the efficacy of the procurement system, or protect economic or national security interests.”

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Adolescence Into Adulthood: Juvenile Justice and Children’s Rights CLE (May 30, 2025)

Michelle, a white woman with blond hair, wears a brown blouse. By Michelle F. Lynch

My daughter turned 18 last September, and without any warning, her medical  and pharmacy records were not accessible to me on our medical and pharmacy portals.  While I knew she would be considered an adult on her 18th birthday, I somehow assumed I might get a notice that I would be losing access to these records (preferably with steps to take if she chose to grant me that access), but that did not happen. It was an eye-opener on what a difference a day makes when one is turning 18.

This year,  the annual Juvenile Justice and Children’s Rights CLE will focus on legal issues and practical considerations for attorneys representing clients entering adulthood, including:

  • Juvenile Justice: overview of recent “Raise the Age” changes and how these changes are shaping juvenile prosecutions and defense practices.
  • Educational Rights: transition of educational rights from parents to students at the age of majority under the Individuals with Disabilities Education Act (IDEA), Section 504, and the Family Educational Rights and Privacy Act (FERPA).
  • Estate Planning: advance directives and other essential estate planning considerations for youth turning 18.
  • Foster Care 18-21: voluntary foster care placements for young adults ages 18-21, and the benefits available to young adults through these programs.
  • Roundtable discussion: panel of practitioners address important points of intersections across practice areas, including estate planning, education, and juvenile justice

The CLE will be held via Live Webcast on Friday, May 30, from 12:55 to 4:40 p.m. and is approved for 3.0 hours of CLE credit by the N.C. State Bar. It qualifies for both the NC State Bar Child Welfare Law Specialization and Juvenile Delinquency Law Specialization. You can register online.

 

Checking In: May 20, 2025

Compiled by Jessica Junqueira

Baker Donelson Announces New Elected Shareholder

Iain, a white man with brown hair, wears a light blue shirt, green tie and black blazer.Iain Stauffer, who practices in the firm’s Raleigh office, was elected as a shareholder. Stauffer assists health care providers with Certificate of Need matters, which include complex litigation regarding disputed Certificate of Need awards. He represents health care facilities with North Carolina licensing issues. He provides counsel to practitioners in licensing board matters and regulatory compliance. Before working in private practice, Stauffer worked for more than ten years in the North Carolina Attorney General’s Office. Stauffer serves on the NCBA Health Law Section Council. He graduated magna cum laude from North Carolina Central University School of Law. He received a bachelor’s degree from St. John Fisher College.

Fox Rothschild Announces New Partners

Elizabeth, a white woman with brown hair, wears a pale peach blouse and black blazer. Elizabeth Buckley is now a partner in the firm’s Raleigh office. She focuses on litigation and employment law. She represents businesses involved in employment disputes, which include discrimination, retaliation, breach of contract and wrongful termination claims. Buckley graduated from the University of North Carolina School of Law, where she received high honors and was a member of the Order of the Coif. While in law school, she served as an intern for Judge Cheri Beasley and Judge Donna Stroud of the North Carolina Court of Appeals. Before attending law school, Buckley worked in the finance and banking industry. She holds a bachelor’s degree from the University of North Carolina at Chapel Hill.

John, a white man with black hair, wears a pale blue shirt, lime green tie and navy blazer.John G. Hodnette is a partner in the Charlotte office. Hodnette advises clients in matters of business taxation, which include structuring merger and acquisition transactions, resolving partnership, S corporation and C corporation tax issues and researching complex income taxation matters. As a member of the NCBA Tax Section, Hodnette is a contributor to the section’s NCBarBlog page and has written posts for the section since 2018. He received an LL.M. from the University of Florida Levin College of Law, where he earned the Book Award in International Taxation. He graduated from Wake Forest University School of Law and holds a bachelor’s degree, summa cum laude, from Auburn University.

Carried Interest Holding Period Under Section 1061

John, a white man with dark brown hair, wears a pale blue shirt, lime green and blue tie, and black suit. By John G. Hodnette

Enacted in 2017, Section 1061 provides a minimum holding period of three years for long-term capital gains for carried interests issued to certain service providers. Section 1061 treats as short-term capital gain (generally taxed at ordinary rates) the portion of gain allocated to a service provider with respect to an applicable partnership interest that has not been held for more than three years. However, even if a service provider has held an applicable partnership interest for less than three years, capital gains allocated to the holder can qualify for long-term capital gains treatment if the asset sold by the partnership was held for more than three years.  Also, Section 1061(a)(2) allows the service provider to take into account capital losses from assets held for more than three years.

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Attend the 24th Annual North Carolina Tax Section Workshop

By Helen Herbert

I hope this message finds you well. As we approach Memorial Day, I want to personally encourage you to attend the 24th Annual North Carolina Tax Section Workshop taking place Friday, May 23 to Sunday, May 25. This workshop is being held at the Kiawah Island Golf Resort and is an opportunity that promises not only high-quality continuing legal education but also meaningful connection with colleagues in our field.

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An Apology to Myself, Part 2: What Does it Mean to be a Lawyer?

Tiqeece, a Black man with black hair, wears a blue shirt, plaid blue tie, and grey blazer. He is smiling and holding a book.By Tiqeece Brown

Continuation from Part I

What does it mean to be a lawyer?

#FirstGenProbs

“No one told me. I didn’t know.” “Wait, is that a thing?” “Am I doing it right?”

What does it mean to be a lawyer?

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The Phones Visiting Your Office May Not be as Harmless as They Seem

By Martin A. Ginsburg and H. David Ginsburg

Introduction: The Prevalence of Wi-Fi and Data Vulnerability in Law Firms

In the legal profession, the protection of sensitive client information is not just a matter of best practices but a legal and ethical obligation. Law firms often handle highly confidential data ranging from intellectual property, trade secrets, and personal client records to legal strategies for major corporations. Any breach in this data can result in severe consequences, including loss of client trust, regulatory penalties, and substantial financial losses. One of the most overlooked aspects of law firm data security is the vulnerability of Wi-Fi networks, particularly through Wi-Fi Positioning Systems (“WPS”).

WPSs are critical for enabling devices to accurately determine their locations, but this technology introduces potential risks, especially for organizations like law firms that need to prioritize data confidentiality. By collecting and transmitting data about routers and connected devices, WPS databases maintained by tech giants like Apple and Google can be leveraged in ways that expose the physical location and network information of law firms. If not adequately secured, these vulnerabilities can lead to cyberattacks, data breaches, and severe legal ramifications.

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