Interested in speaking with law students about international law and practice? Following our successful international attorney panels held at all seven North Carolina law schools during the 2025 to 2026 academic year, the NCBA International Practice Section — Law School Outreach Committee is seeking panelists for the upcoming fall term to speak about their careers and experience in international practice. Many students are interested in international and cross-border practice, but don’t know what the opportunities are — or where to start.
Watch for further messages about the panels and sign-up opportunities. Attorneys are welcome to speak at any law school that fits their schedule. Law schools also appreciate having alums come back to talk to current students.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00International Practicehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngInternational Practice2026-06-12 12:32:492026-06-12 12:45:14International Practice Section Law School Panelists
As the 2025-2026 bar year comes to a close, I find myself reflecting on our theme: Elevating Excellence Through Education, Empowerment, and Service. This theme was more than just a slogan; it was a guiding principle for the work of the NCBA Paralegal Division throughout the year.
Excellence is not something that simply happens. It is a decision we make every day in the way we serve our profession and interact with our colleagues, attorneys, clients, and communities. It is found in the late nights preparing for trial, the last-minute closing package, the attention to detail that no one else may ever notice, and the professionalism we bring to challenging situations. It is also reflected in our willingness to continue learning, growing, and adapting throughout our careers.
This year, our Division worked intentionally to elevate excellence by focusing on three strategic priorities: deepening member engagement and connection; building resilience and future-ready innovation; and upholding trust and leadership.
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.pngParalegals2026-06-11 10:42:022026-06-11 12:01:34Reflecting on a Year of Elevating Excellence
An F reorganization, as discussed in The Basics of F Reorganizations, is a tax-free “mere change in identity, form, or place of organization of one corporation, however effected” pursuant to Section 368(a)(1)(F). Although a simple example of an F reorganization is the change of a corporation’s state of incorporation, the broad definition allows for more complex transactions also to qualify as F reorganizations. F reorganizations for S corporations under Rev. Rul. 2008-18 were briefly touched on in Section 453 Trap for S Corporation Asset Sales. That revenue ruling provides guidance on two types of transactions, both of which are F reorganizations.
Situation 1 in Rev. Rul. 2008-18 involves an S corporation, Y, that is 100% owned by one individual, B. In year 1, B contributes all of the stock of Y to Newco in exchange for 100% of Newco’s stock and elects for Y to be a qualified subchapter S subsidiary (a “QSub”, see What is a QSub?), effective immediately upon the transaction.
Situation 2 in Rev. Rul. 2008-18 involves an S corporation, Z, that is 100% owned by one individual, C. In year 1, Z forms Newco, which in turn forms Mergeco. Mergeco merges into Z, with Z surviving and C receiving solely Newco stock in exchange for the Z stock. Newco timely elects for Z to be a QSub.
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.pngTAX2026-06-10 13:08:482026-06-10 13:08:48S Corporation F Reorganizations Under Rev. Rul. 2008-18
North Carolina notaries have an important new resource: the North Carolina Notary Public Manual (2026 Edition) (“Manual”), published by the UNC School of Government (“School of Government”) and prepared by the North Carolina Department of the Secretary of State.
According to the School of Government, the office of notary public plays a “critical role in preventing fraud” and helps ensure that important legal documents are properly completed and legally recognized. The Manual “provides statutory guidance, practical instruction, tips, and best practices for current and aspiring notaries.”
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.pngRealProperty2026-06-09 11:07:432026-06-09 11:07:43Return to the Vault: On Demand — The New North Carolina Notary Public Manual
Baker Donelson Adds Shareholder, Selects New Leader of Health Law Group
Wilson is now a shareholder with Baker Donelson. Wilson practices in the firm’s Winston-Salem office. He is a trial lawyer with decades of experience defending health care providers, professionals and businesses in complex, high-exposure litigation. Wilson has litigated hundreds of cases. He focuses on professional liability and medical malpractice. He served as the president of the North Carolina Bar Association from 2004 to 2005. He also served on the NCBA Board of Governors (1993-1996). In 2024, he received the NCBA Advocates Award. He also serves on the Board of Directors for Lawyers Mutual Insurance Company. He holds a law degree from Duke University School of Law and a bachelor’s degree, cum laude, from Davidson College.
Matthew W. Wolfe was announced as the leader of the firm’s Health Law Group. Wolfe serves as managing shareholder in the firm’s Raleigh office. The health care practice includes more than 200 regulatory and transactional attorneys in 12 states and Washington, D.C. Wolfe focuses his practice on advising health care clients. He represents clients in legal and regulatory actions and before licensing boards and other regulatory bodies. He also resolves disputes through litigation at the administrative, state and federal levels. He serves as a vice chair of the Behavioral Health Practice Group with the American Health Law Association. He also serves as the president of the North Carolina Society of Health Care Attorneys and on Law360’s North Carolina Editorial Board. He received his law degree from Duke University School of Law and his bachelor’s degree, cum laude, from the University of Rochester.
Hancock Elected as a Fellow of the American College of Mortgage Attorneys
Christian W. Hancock, a partner at Bradley Arant Boult Cummings, was elected as a Fellow of the American College of Mortgage Attorneys (ACMA). The ACMA is a professional group of more than 500 real estate finance attorneys across North America dedicated to developing professional excellence, referral networks and collegial relationships. Hancock and other elected fellows will be inducted into membership at the ACMA’s Annual Meeting in September 2026. Hancock assists mortgage servicing and financial institution clients. She is a co-leader of the Banking & Financial Services Practice Group at the firm. She is also the co-chair of the Home Equity Lending team and the Bankruptcy Compliance & Consumer Bankruptcy Litigation team. She serves as an instructor for the Mortgage Bankers Association’s School of Mortgage Banking I and II. She received her law degree from the University of North Carolina School of Law and her bachelor’s degree, cum laude, from the University of South Carolina. Read more
Lawyers are trained to anticipate problems, manage conflicts, meet deadlines and shoulder responsibility for matters that can significantly affect the lives and businesses of others. Over time, the pressure associated with those responsibilities can quietly become normalized. Attorneys begin to accept stress as “just part of the game.” While stress may be unavoidable in the practice of law, unmanaged stress should not be.
Long hours, adversarial environments, constant accessibility and the pressure to perform can create a lifestyle that gradually drains energy, creativity, patience and perspective. The challenge is not eliminating stress. That is impossible. The challenge is learning how we can manage it before it begins managing us.
The good news is that the legal profession has become increasingly aware of the importance of an attorney’s well-being, mental health and professional vitality. North Carolina’s BarCARES is a good example of an organized effort to address the challenges.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Businesshttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngBusiness2026-06-09 09:52:202026-06-09 09:52:20Recharging the Lawyer’s Mind: Practical Stress Management for a Sustainable Career
This month, we get the pleasure to highlight Rob Wall — an NCBA member who embodies commitment to pro bono, leadership and service as a model of professionalism to other lawyers. Rob currently works as a tax attorney at Baker Donelson Bearman Caldwell & Berkowitz. He is joining the NCBA Board of Governors and the NCBF Board of Trustees on July 1, 2026.
Most of his pro bono work focuses on charitable organizations that cause a positive ripple effect in communities both inside and outside the United States. The organizations he serves with heavily promote economic development in underserved communities and create pathways out of poverty. Previously, he has dedicated time to individual projects, NC Lawyers on Call (4ALL), and the VITA program — the IRS’s Volunteer Income Tax Assistance program that provides free tax return preparation to underserved populations.
As the Chair of the NCBA Professionalism Committee, who is also a small town practitioner in Kinston, and Executive Director of the Chief Justice Commission on Professionalism, I recently had the opportunity to interview Annick Lenoir-Peek, North Carolina Parent Defender, and Jeff Miller, Pitt County attorney, whose practice is limited to court-appointed trial and appellate representation of indigent parents in juvenile court matters.
Annick and Jeff reflect on what our “call” is as attorneys. The Preamble to our Rules of Professional Conduct of the North Carolina State Bar sets forth our responsibilities to be zealous but honorable advocates, officers of the court and public citizens who provide legal services to improve society. Annick and Jeff have committed their lives to help preserve families in very difficult circumstances by providing excellent representation. Their work impacts their clients and the generations that will follow.
I hope all who read this blog post will be inspired to follow Annick’s and Jeff’s examples. There is a need for more attorneys to do this work in every district in North Carolina. This practice area is a legal desert that has no geographic bounds.
Chelsea Corey is an experienced commercial litigator at Haynes Boone, who currently represents clients in the energy industry and financial services. Despite her challenging day job, she’s also been extremely active in pro bono work across multiple organizations for many years. With her expertise, Chelsea is able to take on a wide breadth of complex and impactful litigation on behalf of consumers who cannot afford an attorney.
Last year, Chelsea was co-counsel in a nationwide class action on behalf of LGBTQ+ veterans to remove discriminatory sexual orientation indicators, securing updated discharge designations and life-changing benefits for our veterans and their families. Her team had five individual clients whom she worked with for years to prepare for the case. She said that many of those clients cried when they received their relief — it felt like a scarlet letter attached to them had finally been removed. And now there is an easy-to-use website available for other veterans to access the relief obtained through the class action.
Do you have time to grab a cup of coffee? Instead of taking this one to-go, how about spending thirty meaningful minutes with a future lawyer?
A half hour of your time is all we need to make this program a success! We are seeking attorney volunteers to connect with a law student and pass on the valuable insights you have about succeeding in law school and entering the practice of law. If you would like to volunteer, please fill out the attorney sign-up form (law students can sign up with this student sign-up form). If you have signed up during a previous GaC session, you will need to sign up again.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00NCBA YLDhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngNCBA YLD2026-06-02 09:06:492026-06-02 09:18:22Searching for Volunteers for the Grab a Coffee Program — Summer 2026
International Practice Section Law School Panelists
International Law, International Law & Practice, International PracticeInterested in speaking with law students about international law and practice? Following our successful international attorney panels held at all seven North Carolina law schools during the 2025 to 2026 academic year, the NCBA International Practice Section — Law School Outreach Committee is seeking panelists for the upcoming fall term to speak about their careers and experience in international practice. Many students are interested in international and cross-border practice, but don’t know what the opportunities are — or where to start.
Watch for further messages about the panels and sign-up opportunities. Attorneys are welcome to speak at any law school that fits their schedule. Law schools also appreciate having alums come back to talk to current students.
Read more
Reflecting on a Year of Elevating Excellence
Paralegal DivisionAs the 2025-2026 bar year comes to a close, I find myself reflecting on our theme: Elevating Excellence Through Education, Empowerment, and Service. This theme was more than just a slogan; it was a guiding principle for the work of the NCBA Paralegal Division throughout the year.
Excellence is not something that simply happens. It is a decision we make every day in the way we serve our profession and interact with our colleagues, attorneys, clients, and communities. It is found in the late nights preparing for trial, the last-minute closing package, the attention to detail that no one else may ever notice, and the professionalism we bring to challenging situations. It is also reflected in our willingness to continue learning, growing, and adapting throughout our careers.
This year, our Division worked intentionally to elevate excellence by focusing on three strategic priorities: deepening member engagement and connection; building resilience and future-ready innovation; and upholding trust and leadership.
Read more
S Corporation F Reorganizations Under Rev. Rul. 2008-18
Tax SectionAn F reorganization, as discussed in The Basics of F Reorganizations, is a tax-free “mere change in identity, form, or place of organization of one corporation, however effected” pursuant to Section 368(a)(1)(F). Although a simple example of an F reorganization is the change of a corporation’s state of incorporation, the broad definition allows for more complex transactions also to qualify as F reorganizations. F reorganizations for S corporations under Rev. Rul. 2008-18 were briefly touched on in Section 453 Trap for S Corporation Asset Sales. That revenue ruling provides guidance on two types of transactions, both of which are F reorganizations.
Situation 1 in Rev. Rul. 2008-18 involves an S corporation, Y, that is 100% owned by one individual, B. In year 1, B contributes all of the stock of Y to Newco in exchange for 100% of Newco’s stock and elects for Y to be a qualified subchapter S subsidiary (a “QSub”, see What is a QSub?), effective immediately upon the transaction.
Situation 2 in Rev. Rul. 2008-18 involves an S corporation, Z, that is 100% owned by one individual, C. In year 1, Z forms Newco, which in turn forms Mergeco. Mergeco merges into Z, with Z surviving and C receiving solely Newco stock in exchange for the Z stock. Newco timely elects for Z to be a QSub.
Read more
Return to the Vault: On Demand — The New North Carolina Notary Public Manual
Real PropertyNorth Carolina notaries have an important new resource: the North Carolina Notary Public Manual (2026 Edition) (“Manual”), published by the UNC School of Government (“School of Government”) and prepared by the North Carolina Department of the Secretary of State.
According to the School of Government, the office of notary public plays a “critical role in preventing fraud” and helps ensure that important legal documents are properly completed and legally recognized. The Manual “provides statutory guidance, practical instruction, tips, and best practices for current and aspiring notaries.”
Read more
Checking In: June 9, 2026
Checking InCompiled by Jessica Junqueira
Baker Donelson Adds Shareholder, Selects New Leader of Health Law Group
Hancock Elected as a Fellow of the American College of Mortgage Attorneys
Recharging the Lawyer’s Mind: Practical Stress Management for a Sustainable Career
Featured PostsLawyers are trained to anticipate problems, manage conflicts, meet deadlines and shoulder responsibility for matters that can significantly affect the lives and businesses of others. Over time, the pressure associated with those responsibilities can quietly become normalized. Attorneys begin to accept stress as “just part of the game.” While stress may be unavoidable in the practice of law, unmanaged stress should not be.
Long hours, adversarial environments, constant accessibility and the pressure to perform can create a lifestyle that gradually drains energy, creativity, patience and perspective. The challenge is not eliminating stress. That is impossible. The challenge is learning how we can manage it before it begins managing us.
The good news is that the legal profession has become increasingly aware of the importance of an attorney’s well-being, mental health and professional vitality. North Carolina’s BarCARES is a good example of an organized effort to address the challenges.
Read more
Pro Bono Spotlight: Robert Wall
Pro Bono CommitteeRobert Wall
By Kaitlyn Fudge
This month, we get the pleasure to highlight Rob Wall — an NCBA member who embodies commitment to pro bono, leadership and service as a model of professionalism to other lawyers. Rob currently works as a tax attorney at Baker Donelson Bearman Caldwell & Berkowitz. He is joining the NCBA Board of Governors and the NCBF Board of Trustees on July 1, 2026.
Most of his pro bono work focuses on charitable organizations that cause a positive ripple effect in communities both inside and outside the United States. The organizations he serves with heavily promote economic development in underserved communities and create pathways out of poverty. Previously, he has dedicated time to individual projects, NC Lawyers on Call (4ALL), and the VITA program — the IRS’s Volunteer Income Tax Assistance program that provides free tax return preparation to underserved populations.
Read more
Juvenile Court Needs You
ProfessionalismAs the Chair of the NCBA Professionalism Committee, who is also a small town practitioner in Kinston, and Executive Director of the Chief Justice Commission on Professionalism, I recently had the opportunity to interview Annick Lenoir-Peek, North Carolina Parent Defender, and Jeff Miller, Pitt County attorney, whose practice is limited to court-appointed trial and appellate representation of indigent parents in juvenile court matters.
Annick and Jeff reflect on what our “call” is as attorneys. The Preamble to our Rules of Professional Conduct of the North Carolina State Bar sets forth our responsibilities to be zealous but honorable advocates, officers of the court and public citizens who provide legal services to improve society. Annick and Jeff have committed their lives to help preserve families in very difficult circumstances by providing excellent representation. Their work impacts their clients and the generations that will follow.
I hope all who read this blog post will be inspired to follow Annick’s and Jeff’s examples. There is a need for more attorneys to do this work in every district in North Carolina. This practice area is a legal desert that has no geographic bounds.
Read more
Pro Bono Spotlight: Chelsea Corey
Pro Bono CommitteeChelsea Corey
By Julia Horrocks
Chelsea Corey is an experienced commercial litigator at Haynes Boone, who currently represents clients in the energy industry and financial services. Despite her challenging day job, she’s also been extremely active in pro bono work across multiple organizations for many years. With her expertise, Chelsea is able to take on a wide breadth of complex and impactful litigation on behalf of consumers who cannot afford an attorney.
Last year, Chelsea was co-counsel in a nationwide class action on behalf of LGBTQ+ veterans to remove discriminatory sexual orientation indicators, securing updated discharge designations and life-changing benefits for our veterans and their families. Her team had five individual clients whom she worked with for years to prepare for the case. She said that many of those clients cried when they received their relief — it felt like a scarlet letter attached to them had finally been removed. And now there is an easy-to-use website available for other veterans to access the relief obtained through the class action.
Read more
Searching for Volunteers for the Grab a Coffee Program — Summer 2026
Young Lawyers DivisionDo you have time to grab a cup of coffee? Instead of taking this one to-go, how about spending thirty meaningful minutes with a future lawyer?
A half hour of your time is all we need to make this program a success! We are seeking attorney volunteers to connect with a law student and pass on the valuable insights you have about succeeding in law school and entering the practice of law. If you would like to volunteer, please fill out the attorney sign-up form (law students can sign up with this student sign-up form). If you have signed up during a previous GaC session, you will need to sign up again.
Read more