Checking In: May 20, 2025

Compiled by Jessica Junqueira

Baker Donelson Announces New Elected Shareholder

Iain, a white man with brown hair, wears a light blue shirt, green tie and black blazer.Iain Stauffer, who practices in the firm’s Raleigh office, was elected as a shareholder. Stauffer assists health care providers with Certificate of Need matters, which include complex litigation regarding disputed Certificate of Need awards. He represents health care facilities with North Carolina licensing issues. He provides counsel to practitioners in licensing board matters and regulatory compliance. Before working in private practice, Stauffer worked for more than ten years in the North Carolina Attorney General’s Office. Stauffer serves on the NCBA Health Law Section Council. He graduated magna cum laude from North Carolina Central University School of Law. He received a bachelor’s degree from St. John Fisher College.

Fox Rothschild Announces New Partners

Elizabeth, a white woman with brown hair, wears a pale peach blouse and black blazer. Elizabeth Buckley is now a partner in the firm’s Raleigh office. She focuses on litigation and employment law. She represents businesses involved in employment disputes, which include discrimination, retaliation, breach of contract and wrongful termination claims. Buckley graduated from the University of North Carolina School of Law, where she received high honors and was a member of the Order of the Coif. While in law school, she served as an intern for Judge Cheri Beasley and Judge Donna Stroud of the North Carolina Court of Appeals. Before attending law school, Buckley worked in the finance and banking industry. She holds a bachelor’s degree from the University of North Carolina at Chapel Hill.

John, a white man with black hair, wears a pale blue shirt, lime green tie and navy blazer.John G. Hodnette is a partner in the Charlotte office. Hodnette advises clients in matters of business taxation, which include structuring merger and acquisition transactions, resolving partnership, S corporation and C corporation tax issues and researching complex income taxation matters. As a member of the NCBA Tax Section, Hodnette is a contributor to the section’s NCBarBlog page and has written posts for the section since 2018. He received an LL.M. from the University of Florida Levin College of Law, where he earned the Book Award in International Taxation. He graduated from Wake Forest University School of Law and holds a bachelor’s degree, summa cum laude, from Auburn University.

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Carried Interest Holding Period Under Section 1061

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

Enacted in 2017, Section 1061 provides a minimum holding period of three years for long-term capital gains for carried interests issued to certain service providers. Section 1061 treats as short-term capital gain (generally taxed at ordinary rates) the portion of gain allocated to a service provider with respect to an applicable partnership interest that has not been held for more than three years. However, even if a service provider has held an applicable partnership interest for less than three years, capital gains allocated to the holder can qualify for long-term capital gains treatment if the asset sold by the partnership was held for more than three years.  Also, Section 1061(a)(2) allows the service provider to take into account capital losses from assets held for more than three years.

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Attend the 24th Annual North Carolina Tax Section Workshop

By Helen Herbert

I hope this message finds you well. As we approach Memorial Day, I want to personally encourage you to attend the 24th Annual North Carolina Tax Section Workshop taking place Friday, May 23 to Sunday, May 25. This workshop is being held at the Kiawah Island Golf Resort and is an opportunity that promises not only high-quality continuing legal education but also meaningful connection with colleagues in our field.

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An Apology to Myself, Part 2: What Does it Mean to be a Lawyer?

Tiqeece, a Black man with black hair, wears a blue shirt, plaid blue tie, and grey blazer. He is smiling and holding a book.By Tiqeece Brown

Continuation from Part I

What does it mean to be a lawyer?

#FirstGenProbs

“No one told me. I didn’t know.” “Wait, is that a thing?” “Am I doing it right?”

What does it mean to be a lawyer?

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The Phones Visiting Your Office May Not be as Harmless as They Seem

By Martin A. Ginsburg and H. David Ginsburg

Introduction: The Prevalence of Wi-Fi and Data Vulnerability in Law Firms

In the legal profession, the protection of sensitive client information is not just a matter of best practices but a legal and ethical obligation. Law firms often handle highly confidential data ranging from intellectual property, trade secrets, and personal client records to legal strategies for major corporations. Any breach in this data can result in severe consequences, including loss of client trust, regulatory penalties, and substantial financial losses. One of the most overlooked aspects of law firm data security is the vulnerability of Wi-Fi networks, particularly through Wi-Fi Positioning Systems (“WPS”).

WPSs are critical for enabling devices to accurately determine their locations, but this technology introduces potential risks, especially for organizations like law firms that need to prioritize data confidentiality. By collecting and transmitting data about routers and connected devices, WPS databases maintained by tech giants like Apple and Google can be leveraged in ways that expose the physical location and network information of law firms. If not adequately secured, these vulnerabilities can lead to cyberattacks, data breaches, and severe legal ramifications.

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Real Property, Real People, Real Loss: Restoring The Communities We Call Home

Malia a white woman with blond hair, wears a white blouse and grey jacket.By Malia Williams 

Home is a simple yet altogether complicated topic for many.

Home may be where we were born and raised. It also may be discovered, unexpectedly, in a place we visited – one that, while we may have left it, never truly left us. Sometimes, it may even be found in the eyes of another person. If we are lucky, we may be able to call multiple places and people home. While the term carries with it varied meanings, the pursuit and care for it is ultimately a shared experience for us all.

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What’s in a Name?

Natalia, a white woman with brown hair, wears a light blue blouse.By Natalia L. Talbot

Three things for general contractors to know if you are considering a business name change.

You may want to change the “look and feel” of your company’s branding (i.e., “rebranding”) for the purpose of influencing how your company is perceived by current or potential consumers, the business community, or stakeholders. This marketing initiative might include changing the “look and feel” of your company’s name and/or logo on your website, social media, letterhead, contracts, company vehicles, commercial office space, and so on. You might think that, as long as the name on your corporate filings, legal documents, or bank accounts doesn’t change, all these other changes are simply “marketing initiatives.” But, for general contractors licensed under North Carolina law (G.S. § 87-1 et seq.), rebranding is more than a marketing initiative.

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Paralegal Spotlight: Savannah Croxton-Zweigart

By Lakisha Chichester Savannah, a white woman with brown hair, wears a white sweater with coral flowers and coral earrings and a necklace.

Forging an Unconventional Path

Savannah Croxton-Zweigart didn’t set out to work in the legal field. With a Bachelor of Arts in Music from the University of North Carolina Wilmington (“UNCW”), she envisioned a future in music therapy. But life had other plans. A severe case of temporomandibular joint (“TMJ”) disorder forced her to stop playing her instrument, upending her career aspirations. That unexpected shift led her to discover an entirely new passion.

Discovering a New Passion

After graduating from UNCW in 2016, Savannah moved to Raleigh to be with her husband. Like many recent graduates, she set out to find her first “real” job, eventually landing a position as a legal assistant at a workers’ compensation and social security disability firm. While law hadn’t been on her radar, she quickly found herself drawn to the field, appreciating the fast pace, problem-solving, and, most importantly, the opportunity to help people in meaningful ways.

Encouraged by her supervising paralegal, Savannah enrolled in the Meredith College Paralegal Program. She completed the program in 2018, earned her North Carolina Certified Paralegal (“NCCP”) designation, and realized she wanted to go even further. That same year, she took the LSAT and enrolled in North Carolina Central University (“NCCU”) School of Law, all while continuing to work full-time.

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Provide Your Thoughts: Feedback for Health Law Section Communications

Michael, a white man with brown hair, wears a blue and white checkered shirt and a grey suit.By Michael Berwanger

Dear NCBA Health Law Section Member,

The NCBA Health Law Section wants to provide you meaningful communications to help advance your practice and provide optimal value from your section membership with the NCBA. Please provide us feedback via the GoogleForm link below to help us make sure our membership is informing the type, format, and content of our communications.

Health Law Communications Committee Survey

We look forward to hearing from you.

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Navigating Rule 5: Can I Just Send You an Email?

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

Welcome to the future — where even serving pleadings requires a login screen.

. . .

In October of 2020, the North Carolina legislature gave Rule 5 of the North Carolina Rules of Civil Procedure a digital makeover. Rule 5, as amended, wholeheartedly embraces the electronic filing system and makes it the go-to method for serving applicable pleadings and papers. Gone are the days of sending opposing counsel an email containing your discovery requests and responses. Now, you need to log into eCourts, toss your pleading into the digital realm of Tyler Technologies, and cross your fingers.

Okay, put down your pitchforks. I know we should embrace a system that eases access to the courts.

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