Through Our Eyes — A Paralegal’s View into Equitable Distribution

Peggy, a white woman with curly brown hair wears a black blouse.

Peggy, a white woman with curly brown hair wears a black blouse. By Peggy Pardue 

As a Family Law Paralegal, assisting clients with their Equitable Distribution (dividing the marital assets and debts) case can be very rewarding because you get to help clients build their case, and, oftentimes, clients learn new ways to help themselves. However, it can also be challenging and emotional for the client, and it involves a great deal of discovery. Over my 23 years as a paralegal, I have learned several important tips.

Read more

Qualified Trade or Business Under Section 1202

John, a white man with dark brown hair, wears a pale blue shirt, lime green and blue tie, and black suit. By John G. HodnetteSavannah, a white woman with lon gblond hair, wears a pale grey blouse and a black jacket. and Savannah Rankich

The general rules for qualified small business stock (“QSBS”) were discussed previously in “Gain Exclusion for Section 1202 Stock” and updated in “Expanded Benefits for Qualified Small Business Stock Under the OBBB.” For taxpayers to qualify for this gain exclusion, the issuing C corporation must meet the active business requirement, which requires at least 80% of the issuer’s assets be used in the active conduct of one or more qualified trades or businesses. Determining whether a trade or business is qualified can be difficult because there is little guidance from the IRS.

Read more

2026 Real Property Section Annual Meeting Preview: Common Title Defects and Curative Strategies

Maggie, a white woman with dark brown hair and glasses, wears an off white blouse.By Maggie Davis

There is still time to register for the Annual Meeting! We are looking forward to seeing many of you there and hearing from our friend and colleague Maggie Davis, partner at Magnolia Legal.

Register for the Annual Meeting (May 15-16 in Asheville).

As a title lawyer, Maggie says her goal is to “clear the path forward” for her clients as they face complex title issues. At the Annual Meeting, Maggie will teach us how to “clear the path forward” too and will provide helpful curative strategies for even the messiest of title issues.

Read more

NCBA Privacy & Data Security Section Law School Liaison Program

Lauren, a white woman with blond hair and bangs, wears wire-rimmed glasses, a royal blue blouse and gold necklace.By Lauren Clemmons 

Applications are now open for the Privacy & Data Security Section’s 2026-2027 Law School Liaison Program, a unique opportunity for North Carolina law students interested in privacy, cybersecurity and emerging technology law. The program is designed for students who want to engage with the Section, build professional connections and gain exposure to the issues shaping this constantly evolving field. Any law student who is curious about privacy and data security — or anyone who knows a student who might be a good fit — is encouraged to explore the program and apply.

Selected Liaisons will attend quarterly Section Council meetings, assist with planning the Section’s annual CLE, help compile resources for members, and promote opportunities for law student involvement. The role offers direct interaction with practicing attorneys and insight into how the Section develops programming and supports new lawyers. Eligibility requires being an active NCBA member and a 2L, 3L or LLM student at a North Carolina law school. Applications are due Tuesday, May 12, and selections will be made at the May Section Council meeting, with the program beginning in July 2026. The application is available online.

What Asheville Revealed About the Future of Legal Leadership

Alex, a Black woman with black hair, wears a black blouse and a blazer with black and white checks.By Alex Gwynn 

The future of legal leadership is not being shaped in isolation; it is being built in real time at the intersection of crisis response, community engagement and cross-sector collaboration. A recent gathering of young lawyers in Asheville offered a clear view of what that future looks like in practice and where the profession is headed.

In Asheville, young lawyers from North Carolina and Georgia convened for a cross-state program centered on networking, service and leadership development. Hosted across multiple venues, the program blended education, community engagement and collaboration across jurisdictions. More importantly, it demonstrated a shift in how legal leadership is developed: not through theory alone, but through direct exposure to complex, real-world challenges.

That shift was most evident in the program’s focus on leadership during crisis.

A group of individuals stand in business casual attire in front of brightly lit windows.

Young lawyers in North Carolina and Georgia joined Asheville City leadership for a program on crisis response, collaboration and the evolving role of attorneys in public leadership. Photo courtesy of Envisioning Freedom Productions, LLC.

Read more

The Middle Third

By Marc E. Gustafson

While out running with my pastor one morning, he asked me how I would best describe my law practice. The easy and most relatable way to explain at least one part of my practice was to walk him through my consultations.

In addition to representing employers, a significant part of my practice has become roughly one-hour consultations, where I meet with an executive to discuss a new employment agreement, a noncompete agreement or a severance agreement. This starts with me reviewing the relevant agreement, meeting with the client and then following up.

As I explained it to my pastor, my hour conversation with the person seeking my help is usually broken into three generally equal parts: listening to the client tell be about the background and how he or she thinks we should approach the matter; me kindly and gently explaining why I think that might not be the most appropriate approach; and providing what I think is the best path forward.

Read more

Everything I Needed to Know about Privacy I Learned in Kindergarten?

Karen, a white woman with brown eyes and brown hair, wears a black suit.By Karin M. McGinnis

When I started practicing in the privacy and data security space years ago, my colleagues and I talked shop about the EU Data Protection Directive, sectoral laws like HIPAA and GLBA, and the early wave of data breach laws. As time passed, our conversations shifted to the Federal Trade Commission, Wyndham Hotels, poor LabMD, and the dawning realization that what was in a company’s privacy policy needed to be — well — accurate. Even then, we saw plenty of off-the-shelf privacy policies and related representations that tried, but did not line up with reality. And often, privacy lawyers were the lonely nerds in the room telling folks that maybe, just maybe, that document needed a bit more detail.

Fast forward to today: between the FTC’s steady stream of enforcement actions and the broader wave of privacy-related litigation and regulations, privacy lawyers know that what you say in a privacy policy — or should have said but didn’t — can come back to haunt you. (See this, for example.) At the IAPP global conference in March, we heard this repeatedly. As one speaker put it, if you say what you do and do what you say, you’re 80% of the way there. So, my big, not-so-earth-shattering takeaway from the IAPP this year is that accuracy matters, and digging into the details matters even more. We are no longer operating in the era of grace periods.

Read more

2026 Real Property Section Annual Meeting Preview: AI for Attorneys

Andrea, a white woman with auburn hair, wears a green blouse and black blazer.By Andrea Davis

AI is everywhere right now — but what does it actually look like in real property practice?

Join the NCBA Real Property Section in Asheville, May 15-16, for a practical session on AI in real property practice with Andrea Davis, Vice President and State Counsel with Chicago Title.

Register for the Annual Meeting

What You’ll Learn

AI is already embedded in many of the tools attorneys use every day — from title software to document management systems — and is improving efficiency in tasks like document review, contract analysis and research.

Andrea’s session focuses on simple, practical applications, including:

  • Contract review and drafting
  • Summarizing documents
  • Closing package organization
  • Issue-spotting and double-checking work

She demonstrates how AI can assist with reviewing a commercial lease by generating a concise summary, flagging risks and negotiation points, and creating an attorney issue checklist. The key is structured prompting with guardrails, allowing attorneys to gain efficiency while maintaining control.

A central theme of the session is keeping a “human in the loop.” Attorneys must use AI in a way that aligns with professional obligations, including competence and supervision, confidentiality and clear client communication.

Takeaway

This session will give you practical tools you can use immediately, including sample prompts and real workflows, while reinforcing a critical principle: AI supports, but does not replace, attorney judgment.

Resources

We hope to see you in Asheville!

Criminal Consequences for Violations of Patient Privacy — Recent Update from the Fourth Circuit

Claire, a white woman with curly blond hair, wears a green sleeveless dress. Mousa, a man with dark brown hair, wears a white shirt, blue tie, and black suit.By Claire O’Brien and Mousa Alshanteer

For health care counsel who advise on privacy issues, including compliance with the Health Insurance Portability and Accountability Act of 1996 (HIPAA), the Fourth Circuit’s recent decision in United States v. Russell offers a reminder that the scope of protected patient information is broad and that unauthorized access can trigger not only contractual and regulatory consequences, but criminal exposure as well.

The case arose after a screenshot of Justice Ruth Bader Ginsburg’s information from George Washington University Hospital appeared online.[1] The screenshot displayed her name, the dates of multiple hospital visits and categories of services associated with those visits, including radiology, oncology and surgery. The ensuing investigation led authorities to Trent Russell, whose work for an organ-donation-related nonprofit gave him both on-site and remote access to patient medical records in the hospital’s systems. Search logs and forensic analysis linked the relevant access to Russell’s home computer.[2]

A jury ultimately convicted Russell of wrongfully obtaining individually identifiable health information in violation of 42 U.S.C. § 1320d-6(a)(2) and of destroying or altering records to impede an investigation under 18 U.S.C. § 1519.[3]  On April 14, 2026, the Fourth Circuit affirmed the conviction and the district court’s sentencing of Russell to 24 months’ imprisonment.[4]

Read more

Understanding the Estate Administration Process in North Carolina

Bernice, a Black woman with grey hair, wears a blue dress with a floral lace pattern. She is standing outside with flowers behind her.By Bernice Kendall

Losing a loved one is never easy, and dealing with legal paperwork in the midst of grief can feel especially overwhelming. If you’ve been asked to help manage an estate, you might be wondering, “Where do I even begin?”

Take a breath. You’re not alone, and with the right guidance, this process can feel far more manageable than it first appears.

I’m Bernice Kendall, an estate administration paralegal with over 30 years of experience helping North Carolina families navigate this journey. From my time in the Wake County Clerk of Court’s Wills and Estates Division to years in private practice, I’ve guided many through these exact steps.

In this post, I’ll walk you through the estate administration process in North Carolina one step at a time so that you know what to expect and how to move forward with confidence. Please note that this is general information, not legal advice. For guidance specific to your situation, I recommend consulting a qualified attorney.

Read more