Thank you for entrusting me to serve as Chair of the NCBA Real Property Section Council for the 2025-2026 year. I am Peter Moeller, and I practice at Moeller & Smith, PA in my hometown of New Bern. I am a graduate of NC State University (undergraduate) and the University of Miami (law school).
Joining me on the Executive Committee this year are Vice Chair David Neill (Fox Rothschild in Raleigh), Secretary/Treasurer Kyle Smalling (Capital City Law in Raleigh), and Immediate Past Chair David Martin (Murchison, Taylor & Gibson in Wilmington). We are looking forward to serving the needs of our section and its members. If you have any questions, needs or requests related to real property matters in North Carolina, please feel free to reach out to us.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00RealPropertyhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngRealProperty2025-08-13 12:00:572025-08-13 12:00:57A Welcome Message From the Chair
The gain exclusion benefits for the sale of qualified small business stock (“QSBS”) have grown in popularity in recent years, in part due to the 2017 Tax Act’s reduction of the C corporation tax rate from a marginal rate of 35% to a flat 21%. Congress has now made QSBS even more appealing. Under the One Big Beautiful Bill Act (the “OBBB”), the gain exclusion from the sale of QSBS issued after July 4, 2025, has expanded from $10 million to $15 million per qualifying shareholder. In addition, the $15 million exclusion will be adjusted annually for inflation. For QSBS issued on or before July 4, 2025, the original $10 million gain exclusion still applies.
The OBBB also made changes to the QSBS holding period requirement, providing a phase-in of gain exclusion benefits rather than the previous cliff-vesting approach. For QSBS issued on or before July 4, 2025, no benefits are available for taxpayers who hold the QSBS for less than five years. For QSBS issued after July 4, 2025, 50% of the gain exclusion is available after a holding period of three years. 75% is available after four years. 100% is available after five years.
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.pngTAX2025-08-13 12:00:062025-08-13 12:00:06Expanded Benefits for Qualified Small Business Stock Under the OBBB
Did you know the NCBA is the largest voluntary legal association in the state? I’m excited and honored to serve as Chair of the Workers’ Compensation Section this year. Following in the footsteps of Leann Gerlach, Jennette Byrum, Heather Baker, Barry Jennings, and Eleasa Allen is both intimidating and inspiring. We have an excellent section, and I look forward to helping deliver value to our section members through opportunities to learn, socialize, and support the professionalism and camaraderie that define our community.
I have lived in Raleigh since 2005, the same year I began practicing (yes, I know, I absolutely DO NOT look like I’ve been practicing that long), but I’ve called North Carolina home since 2002. Outside of work, my interests are wide-ranging, from languages and travel, to cooking, knitting, and gardening (I was in my grandma era before it was a thing). I am married to my husband Ian, who is both the luckiest and longest-suffering person on the planet, as well as my two children, who are equal parts hilarious and terrifying.
Welcome to a new bar year! It is an honor and a privilege to serve as your chair for the upcoming term. I look forward to building on the strong foundation laid by those who came before me and to working alongside all of you as we continue to support excellence in family law practice across our state.
This year, I’m excited to introduce a new initiative: regularly scheduled “lunch & learns” focused on a range of family law topics. These informal, informative sessions will offer opportunities for continuing education, discussion, and community building among our members. I hope these gatherings will become a valuable and accessible resource for all of us, no matter where we are in our practice or our careers.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00FamilyLawhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngFamilyLaw2025-08-13 11:28:142025-08-13 11:28:14Welcome to the Family Law Section
From the Courthouse to the Client’s Corner: A Seamless Shift
After more than three decades of service in the Clerk of Court’s Office, Bernice Kendall was poised for retirement. But just one hour into her newfound freedom, a phone call changed everything. A local attorney reached out with an offer: join his law firm as a paralegal.
“I didn’t have a post-retirement plan, no real hobby, and he caught me before I got too comfortable,” Bernice says. She took the month of May to herself, but by June, she was back at it, this time on the private practice side of estate administration. That was eight years ago.
Tech-Savvy and Task-Oriented
Bernice’s extensive experience at the clerk’s office didn’t just prepare her for the transition; it gave her a distinct advantage. She understood what the court expected from estate filings because she had once been the one reviewing them. Working primarily in estate administration at Trusts and Estates Law Group (formerly Brady Cobin Law Group), Bernice’s knowledge and experience has been key in reducing rejections and streamlining processes.
She manages up to 60 open matters at a time. It may sound daunting, but with tools like Clio and Microsoft Teams, she handles the caseload with remarkable precision. She uses time-blocking techniques, including daily “focus time,” to prioritize tasks, keep filings on track, and ensure no detail is overlooked. I can be remote and still function exactly as I would in the office.”
When you are just beginning in your legal career, drafting a prenuptial agreement for a client may seem like a relatively easy task. Your firm may already have templates or drafts with boilerplate language to pull from, and your client may be happy with a cut-and-paste job. Clients usually do not understand the nuances within contract law, and therefore may not be aware that not all prenups are enforceable. The strength of a prenup is only tested when one party seeks to enforce the agreement. Even a facially valid prenup can be attacked on the basis of enforceability. This article will discuss several common defenses to enforceability, and how to draft a prenuptial agreement that not only contemplates these defenses but protects against them.
North Carolina Law makes it relatively easy for couples to enter into a prenuptial agreement. Almost no formalities are required. In fact, a prenuptial agreement does not require consideration to be binding.[1] North Carolina requires only that the prenup be in writing and signed by both parties,[2] and that both parties possess the capacity to enter a contract[3] and are the age of majority.[4]
While it may seem easy to draft a prenup, not all premarital agreements are created equally. Drafting a watertight prenup first requires knowing where to look for leaks. A solid understanding of common defenses against enforceability will aid in drafting a prenup that will hold up, even when challenged. This article addresses four major ways to attack the enforceability of a prenup: 1) the agreement was not entered voluntarily; 2) the agreement is unconscionable; 3) the agreement violates public Policy; and 4) inadequate financial disclosures.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00FamilyLawhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngFamilyLaw2025-08-04 14:52:022025-08-05 09:56:37How to Create a Watertight Prenuptial Agreement in North Carolina
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