I am excited to welcome you to a new bar year. Each new year gives us the chance to set priorities, strengthen our community, and build on the successes of the past.
One of the issues that came through clearly in our recent member survey was the need to explore exemption reform. This is an area that impacts practitioners across the state, and we will be working to ensure that your voices are part of that important conversation.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Bankruptcyhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngBankruptcy2025-09-17 16:16:442025-09-18 09:09:24A Welcome Message From the Chair
Dear members of the NCBA Dispute Resolution Section and other members of NCBA:
The new bar year has begun! Welcome to the 2025-2026 bar year of the NCBA. I come to you as a humble servant, being asked to sit as the chair of this year’s Dispute Resolution Section. I look forward to continuing to build a strong section that serves as a crossover with several other sections of the NCBA. Those who came before me have done a tremendous amount of work raising awareness about the importance of conflict resolution and using all tools available to us as attorneys to counsel and advocate for our clients.
This year, I am thrilled to report we are continuing with our successful roundtable discussions. The first is being held September 17, 2025. These roundtable discussions were wildly successful last year, and we hope to continue the momentum this year! And, if you have any suggestions for topics to discuss, please reach out to me or to George Doyle, who is coordinating the roundtable discussions for us this year.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00DisputeResolutionhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngDisputeResolution2025-09-16 14:11:052025-09-16 14:11:13Welcome to the Dispute Resolution Section
In recent months, several SaaS salespeople began our Zoom and Teams meetings online with what appeared to be additional invitees on the call. The additional invitees turned out to be recording features, but none of these salespeople provided advance warning nor did they request consent to record our calls. When I requested removal of any recording and transcription feature, at least one salesperson initially responded that their organization adds it to all calls by default and he did not know how to remove it. This experience raises important legal considerations, especially when none of the parties to the call or meeting adds the recording device.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Privacy and Data Securityhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngPrivacy and Data Security2025-09-16 10:19:132025-09-16 16:29:12Before You Hit "Record," Transparency Comes First
Sarah Maha began her career path at Meredith College in the Legal Assistant Program in Raleigh. After completing the program, she gained invaluable experience at a small law firm in Sarasota, Florida, where she wore many hats. She handled wills, estates, probate, real estate, and more.
While her Florida firm gave her a strong foundation, Sarah returned to North Carolina to build on her legal career. In 1997, she joined the legal department at BASF, where she spent many years honing her expertise.
In 2013, Sarah joined Workplace Options, a company she has proudly called home ever since. On May 1, 2025, Workplace Options was purchased by TELUS Health, Inc., a transition that brought both new opportunities and challenges as the two companies merged.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Paralegalshttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngParalegals2025-09-15 11:32:062025-09-15 11:32:06Paralegal Spotlight: Sarah Maha
As discussed in my February 2025 blog post Eligible S Corporation Shareholders, corporations generally cannot own the stock of S corporations, even if the owner is itself an S corporation. However, where an S corporation is the 100% owner of another corporation, it can make an election for the subsidiary to be a qualified subchapter S subsidiary (QSub).
Section 1361(b)(3)(A) provides a corporation that is a QSub is not treated as a separate corporation and “all assets, liabilities, and items of income, deduction, and credit of a [QSub] shall be treated as assets, liabilities, and such items (as the case may be) of the S corporation.” That means the S corporation owner of the QSub reports all of the QSubs’s activities on the S corporation parent’s Form 1120S, treating the QSub as a disregarded entity for income tax purposes.
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.pngTAX2025-09-15 10:28:552025-09-15 10:28:55What is a QSub?
Television dramas rarely get the law exactly right, but sometimes they spark conversations that resonate with those of us in practice. The series Yellowstone explores struggles over landownership, government power, and private rights in a way that reaches beyond Montana. While the show takes liberties, its themes echo real issues in North Carolina condemnation law.
In Yellowstone, the Dutton family resists outside efforts to take or control their ranch. Condemnation, or eminent domain, is portrayed as a weapon of powerful interests. The narrative is heightened for television, but the underlying legal principle is familiar. The government may acquire private property for public use if just compensation is provided.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00GovernmentandPublicSectorhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngGovernmentandPublicSector2025-09-15 10:19:552025-09-15 10:19:55“Yellowstone” Meets North Carolina: Condemnation Law on the Ranch and the Road
Who doesn’t want to escape to the mountains in October?
With breathtaking views, vibrant fall colors, and a meeting and social venue at one of Asheville’s premier hotels, you’ll experience a CLE designed to inspire.
🔥 Inside the Intensive CLE
This year’s Intensive CLE, co-planned by Lori Vitale, Kimberly Bryan, and Shelby Benton, promises to be one of the most interactive and dynamic programs we’ve ever offered. The CLE will take place Thursday through Friday, October 23-24, 2025.
We’re bringing together cutting-edge topics (for example, hear from NIL attorneys on child moneymakers and explore how name, image, likeness, and brand impact family law cases), nationally recognized expert speakers, and the kind of candid discussions that only happen when the cameras are off.
And by choosing to be in Asheville this fall, we’re not just investing in our professional growth—we’re also showing up for a community that still needs our support.
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.pngFamilyLaw2025-09-12 11:11:012025-09-12 13:40:58Don’t Miss This Fall’s Intensive CLE in Asheville
Each year, the NCBA Environment, Energy and Natural Resources Section Council hosts an essay contest for high school students across the state centered on the theme of sustainability. The winner of the contest receives a $500 cash prize and the chance to be published on NCBarBlog. This year’s contest focused on the challenges of recycling and reducing our use of plastics. We sent invitations to all high schools in the state inviting students to respond to the following prompt:
Does recycling consumer plastic products and packaging reduce plastic waste in the environment? Why or why not? What are the challenges posed by our widespread use of plastic? How can we address those challenges? For example, do other countries or states offer a model for North Carolina? Are there emerging technologies that replace or reduce plastic waste?
You are excited to graduate, to pass the bar, and to be sworn in as a licensed attorney in North Carolina, but did you know there are requirements other than passing the bar and getting sworn in?
Although this information is readily available on a variety of websites, finding the answers to questions may be overwhelming for a newly licensed attorney.
Below is a quick preview of organizations you will be required or recommended to join and information on dues that must be paid.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Membership Committeehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngMembership Committee2025-09-10 11:49:282025-09-10 11:49:28A 2025 Overview of Bar Organizations and Dues Requirements
I. Wife Not Entitled to Any of Foreclosure Sales Proceeds of Husband’s Marital Home to Pay Husband’s Taxes Since Title was Solely in the Husband’s Name; United States vs. Byers, US Court of Appeals, 133 F 4th 824 (8th Cir. 2025).
Mr. and Mrs. Byers lived in Minnesota in a home titled solely in Mr. Byers’ name. Mr. Byers owed substantial taxes. The IRS sought to foreclose on Mr. Byers’ home to satisfy his tax debt.
Although the home was titled solely in Mr. Byers’ name, Mrs. Byers argued she was entitled to one-half of the foreclosure sales proceeds because the home was a marital homestead under Minnesota law. Under Minneszota homestead exemption law, even if property is owned by one spouse, the non-owner spouse has legal protections to preserve the family homestead. For example, if the homestead owner is married, he cannot convey any portion of the homestead without the signatures of both spouses. Mrs. Byers argued the Minnesota homestead exemption and the Supreme Court’s decision in Rogers, 461 U.S. 677 (1983), gave her a property interest in the home that should be protected from the IRS foreclosure sale.
By Jim Lanik
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