Entries by NCBARBLOG

No Internal Complaints Under Dodd-Frank? Not So Fast.

By Andrew Henson In Digital Realty Trust, Inc. v. Somers, 138 S.Ct. 767 (2018), a unanimous Supreme Court recently held that in order to be a whistleblower entitled to the anti-retaliation protections under the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010, an employee must have provided pertinent information to the SEC. Accordingly, […]

Federal Income Tax Update, Part II

By Keith A. Wood This is the second of two installments of this article. Read the first installment on the Tax Section blog here. I. No Tax Basis Increase for Loan Guaranties Even After the S Corporation Loan Is Called in Full.  An S corporation shareholder may deduct his/her pro rata share of any losses […]

Road Trip! Road Trip!

By Bob Edmunds In recognition of the Supreme Court of North Carolina’s 200th birthday, Chief Justice Martin recently announced that the Court is going to put on a road show. North Carolinians living outside Raleigh soon will be able to watch the high court in action without having to travel far. For as long as anyone […]

,

ICOs Primer: ‘SEC Compliant’ Initial Coin Offerings

By Sammy Naji As the Securities and Exchange Commission greater asserts itself against non-compliant Initial Coin Offering tokens, an increasing number of ICO issuers have attempted to comply with SEC regulations by offering tokens pursuant to SEC exemptions or by framing the tokens as utilities rather than securities. Utility tokens are tokens that represent a […]

Can You Spare a Post or Two?

By Joseph S. Murray IV You may have noticed that our postings have gotten sparser over the past couple of months—and I think it’s because the editors are tired. When we developed the blog, our hope was that section members would submit posts and we would edit those contributions, only stepping in to write when […]