Steady Service: A Fireside Chat with Our Newest Appellate Judges

Zach, a white man with brown hair, wears a white shirt, blue tie and navy suit.

By Zack Kaplan

If you had asked them as college students, neither Tom Murry nor Chris Freeman would have told you that they planned on being lawyers one day — let alone appellate judges. The former was a pharmacy major; the latter pre-med. But if you had asked them if they planned on serving their community, you would have received a quick affirmative. While their career goals have changed significantly over time, their commitment to service has remained steadfast.

On June 3, North Carolina’s newest appellate judges engaged in a “fireside chat” with members of the NCBA’s Appellate Practice Section. They shared insights about their career paths, their judicial chambers, and their tips for appellate practitioners. Above all, they emphasized the great honor and privilege they felt for the opportunity to serve the state, its people, and the rule of law in this new capacity.

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Checking In: June 17, 2025

Compiled by Jessica Junqueira

K&L Gates Announces Global Managing Partner

Stacy, a woman with blond hair and blue eyes, wears a black dress and a gold necklace.Stacy Ackermann has been appointed Global Managing Partner. Ackermann has practiced with the firm since 2012, and she previously served on the Management Committee for six years. Ackermann spearheads the firm’s global finance practice. She represents lenders, servicers, investors, and other market participants in all aspects of various financial and credit market transactions. She focuses on structured finance, primarily commercial mortgage-backed and CRE CLO securitization transactions. She graduated magna cum laude from the University of South Carolina School of Law, where she was a member of the Order of the Coif. She holds a bachelor’s degree, cum laude, from Furman University.

Poyner Spruill Welcomes New Associate Attorney

Margaret, a woman with blond hair, wears a white blouse and black blazer.Margaret Raymer is now an associate attorney based in the Raleigh office. Raymer’s practice is focused on education law. She provides counsel to local school boards and public school systems. She helps clients with various matters in education law, such as special education issues, student discipline and personnel matters. She graduated from Campbell Law School, where she was the managing editor of Campbell Law Review. She served with the Lawyers and Leaders Program as vice president. Prior to law school, she worked with Teach for America as a sixth-grade science teacher. She holds a bachelor’s degree from the University of North Carolina at Chapel Hill.

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Workmanship Claims on Trial: The Expert Witness Divide

Christian, a white man with brown hair, wears a white shirt, dark blue tie, and black suit.By Christian Lunghi 

In construction litigation, it’s easy to focus on the visible damage — the crooked beam, the leaking roof, or the puddle in the basement — and think, “any jury can see what’s wrong here.” But when it comes to proving a breach of the applicable standard of care, appearances may not be enough. If you’re litigating claims based on bad workmanship, the need for expert testimony is not just a good idea — it’s often essential.

When Is an Expert Required?

Courts routinely recognize that an expert is necessary to establish a breach of professional or trade standards unless the issue is obvious to a layperson. In the construction context, this means demonstrating that the contractor failed to perform according to the workmanship standards expected of builders in the jurisdiction.

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Disallowance of Deductions or Credits Under Section 269

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

Section 269(a) applies where a “person or persons acquire, directly or indirectly, control of a corporation” and “the principal purpose for which such acquisition was made is evasion or avoidance of Federal income tax by securing the benefit of a deduction, credit, or other allowance which such person or corporation would not otherwise enjoy.” Section 269 allows the IRS to disallow the acquired deduction, credit, or other tax benefit and to “distribute, apportion, or allocate gross income . . . between or among the corporations, or properties, or parts thereof, involved.” Control means at least 50 percent of the total voting power of all classes of stock entitled to vote or at least 50 percent of the total value of shares of all classes of stock of the corporation.

Importantly, Section 269 does not apply to any acquisition for which tax benefits were a consideration, but only those where the principal purpose was tax benefits. Treas. Reg. § 1.269-3(a) defines principal purpose as where “the purpose to evade or avoid Federal income tax exceeds in importance any other purposes.” Thus, the tax benefit purpose must be the most important purpose for the acquisition, but it need not be the only purpose.

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A Letter to My Younger Self: Ari Sibrey-Hughes

Ari, a Black woman with brown hair, wears a purple blouse and navy suit.By Ari Sibrey-Hughes

Dear Ari,

Today will be a hard day. Reading those words, “We regret to inform you that you did not pass the North Carolina Bar Exam,” will be one of the toughest times you will go through. I know it seems unfair, reflecting back to all the time you spent studying, reading, writing, and taking practice exams, all to fail by three points! I know you feel like burying your head under the covers and never coming up again. The disappointment you feel about yourself in this moment makes you want to give up on your dream of becoming a lawyer. But you will persevere, become confident in yourself, take the exam again and pass! That will be one of the greatest moments of your life. You will barely keep the news to yourself, and everyone will be so proud of you. You will be sworn in to become a lawyer, just like your dad did many years ago. Although you can’t call and share the news with him, you know he is smiling (okay, beaming) down with joy and pride at your accomplishment.

So what happens next, you ask? You will find your first job in the family law field. It has its challenges, but you are determined to put your all into the work and to help your clients. Then, one day, out of the blue, your boss will come into your office and say, “I think you’re a great person, but you just don’t get it. I am going to have to let you go.” Those words will catch you off guard. You put your heart into your work and did your best. This event will rock you and make you wonder if you aren’t good enough to even practice law. It will make you feel as if the many years and tears you’ve expended truly were for naught. Let me tell you, no, they were not. You will take this opportunity to reset, think about who you are and consider the impact you want to have on this profession. Stay tuned because it gets so much better.

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More Than a Footnote: What the Fourth Circuit Expects From Trial and Appellate Lawyers

Chris, a white man with brown hair, wears a pale blue shirt, purple tie and blue jacket. By Chris S. Edwards 

One of the hallmarks of skilled appellate advocacy is knowing when an argument is properly preserved. Whether you’re on the offensive or defensive side of an appeal, identifying preserved (and unpreserved) issues can make or break your case.

Because the Fourth Circuit issues relatively few precedential opinions, it can be tough to find clear, reliable guidance on how to preserve issues for appeal. This article highlights three recurring preservation pitfalls, outlines the rules that apply, and offers practical suggestions for staying out of trouble when waiver or forfeiture becomes a concern.

 

1. Motions in limine can preserve issues — but not always.

Trial lawyers frequently rely on motions in limine to streamline evidentiary rulings and keep trials running smoothly. But beware: in the Fourth Circuit, simply filing a motion in limine doesn’t automatically preserve the issue for appeal.

Take United States v. Williams, 81 F.3d 1321 (4th Cir. 1996). There, the defendant asked the trial court to resolve any spousal privilege concerns in a sidebar conference if they arose. The court never ruled on the motion, and when the defendant’s wife testified, the defense made no objection.

On appeal, the defendant tried to argue that the testimony was privileged. The Fourth Circuit rejected the argument — not because it lacked merit, but because it wasn’t preserved. The motion didn’t directly challenge the admissibility of the testimony, and no ruling was ever made. Worse still, no objection was lodged when the evidence came in.

The takeaway: a motion in limine preserves an issue only when (1) the exact argument raised on appeal was squarely presented to the trial court and (2) the court issued a definitive ruling on it. If the trial court’s response is unclear or the motion is denied, you’ll need to object again during trial to keep the issue alive.

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Managing Construction Cost Escalations Triggered by Tariffs and Market Volatility

Jeff, a white man with brown hair, wears a pale blue shirt and a dark grey jacket.By Jeffrey M. Reichard

Recent tariffs imposed by the Trump administration on foreign imports — and the retaliatory tariffs from China and other nations — are poised to drive up the cost of construction materials. This raises a critical question: who in the contracting chain bears the risk of these escalating prices? Is it the project owner, general contractor, subcontractor, or material supplier?

The answer typically depends on the contractual agreements between the parties and the stage of the project when the price increase or tariff is introduced. For example, once a binding fixed-price contract has been executed, obtaining additional compensation for cost increases becomes far more challenging. However, regardless of the project phase, contracting parties can take steps to mitigate their exposure to price escalations.

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Five Tips on How to Manage Difficult Clients

Melissa, a white woman with blond hair, wears a white shirt and black blazer. By Melissa Burhenne

One of the main duties of being a paralegal is meeting and communicating with clients. In some cases, the paralegal may be the point of contact and the person most familiar with the client. In my experience, I have found that people who decide to hire a lawyer do so because they have a problem or have been seriously wronged.

I don’t think most clients who decide to embark on their legal journey do so because they want to, which leaves the paralegal in the direct line of their frustration and many other unpleasant emotions about their situation. Since our job is to gather as much information as we can about the case and to stay in consistent contact with the client, we have no choice but to find ways to deal with the negative side of client interaction. Here are my top five tips on how to manage difficult clients.

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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. Real Property Distributed from Testamentary Trust Meets the Section 1031 “Held for Investment” Requirement; PLR 202449007.

A testamentary trust terminated on the death of the decedent’s child. Real property held in the testamentary trust then passed to the decedent’s grandchildren. Prior to the trust termination, the trustees entered into a contract for the sale of the property and began to make arrangements for a deferred Section 1031 exchange of the property held in the trust. After the trust termination event, the trustees completed the sale of the property and sought a private letter ruling confirming the trust remainder beneficiaries (grandchildren of the decedent) would be permitted to complete like-kind exchanges as to their inherited real property.

The IRS ruled the trust’s previous purpose of holding the real property for investment purposes is imputed to the grandchildren notwithstanding the trustee’s planned sale at the time of the trust termination. The IRS emphasized, because the trust was a testamentary trust, the terminating event was fixed by the decedent and could not be modified or changed. The trust terminating event was an involuntary disposition of the trust’s real property. The transfer of the property to the grandchildren subject to the sales contract did not violate the held for investment requirement of Section 1031(a).

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Legal Link Year in Review

By Brittany Harry, Cherell Harris, Chazle’ Woodley, Quinn Byars, Huma Khursheed, and Zack Kaplan

Introduction

The YLD’s Legal Link Committee has been on the move in 2025. Through nine events (and counting) in communities across the state, committee members and guest speakers have engaged with hundreds of middle and high school students in a variety of settings with one shared goal: sparking interest in and access to legal careers among students historically and currently underrepresented in our profession.

There is no way of knowing how many of the seeds of interest planted within students during these events will grow into future lawyers, judges, and community leaders. But based on our interactions with students during these events, one thing is clear: the future of our profession is bright.

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