Commit to Crafting Yourself as a Top-Shelf Brand of Professionalism

Amy, a white woman with brown hair, wears a white blouse and blue blazer. By Amy H. Wooten

“Professionalism.” It’s not a complicated nor hard-to-understand word or concept. At times, being professional is second nature, particularly when those around us exhibit professionalism. When emails are courteous, deadlines are respected, conversations — while sounding in advocacy — are appropriately measured and poignant disagreements remain civil, being professional can feel like the default setting we are called upon to honor in our profession. Unfortunately, this is often not the environment in which our commitment to professionalism is tested. It is when emails belittle and insult, and deadlines are ignored (or are unjustly extended), causing chaos for our professional and personal schedules, conversations are strained and even minor disagreements mushroom into blowups — these are the times when the call to be professional is often taxed. When a co-counsel cuts corners or takes credit that is not theirs; when a client lashes out in frustration; when a judge’s patience wears thin; or when we find ourselves treated in a way that feels disrespectful, unfair or deliberately provocative, those are the moments where many of us must dig deep to ensure professionalism is more than aspirational for us and is instead a core component of who we are.

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199A Deduction for Real Estate Rental Businesses

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

Section 199A, as discussed in my prior blog post Section 199A Pass-Through Deduction and the Magic Number, provides for a deduction generally equal to the applicable pass-through entity’s qualified business income. However, the deduction is available only for a qualified trade or business, which Section 199A(d)(1) defines as any trade or business other than certain excluded ones. The regulations under Section 199A define trade or business by reference to Section 162, which applies a facts and circumstances approach to determining whether a trade or business exists, including whether the taxpayer is regularly or actively involved in the activity and whether the taxpayer has a profit motive. See Reg. § 1.199A-1(b)(14).

Reg. § 1.199A-1(b)(14) provides a rental business (including renting of real estate) that does not rise to the level of a Section 162 trade or business is nevertheless treated as a trade or business for the purposes of Section 199A if the property is rented to a trade or business conducted by the individual or relevant pass-through entity (an “RPE”) commonly controlled within the meaning of Reg. § 1.199A-1(b)(1)(i). Treas. Reg. § 1.199A-1(b)(10) defines RPE as a partnership or S corporation that is owned directly or indirectly by at least one individual, estate or trust. Accordingly, a passive real estate rental activity operated by a partnership or S corporation that rents the property to another trade or business under common control with such partnership or S corporation may be eligible for the 199A deduction.

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Making Service Your Professional Identity, Not an Add-On

By Alex Gwynn

For many lawyers, service begins as a requirement and includes pro bono hours, bar expectations and résumé building. Over time, however, service can become something deeper, a professional identity that shapes how we lead, how we practice and how we show up in our communities.

On Saturday, February 28, the Young Lawyers Division (YLD) welcomed 24 members of its inaugural pro bono cohort through a pinning ceremony and oath, civic leadership roundtables and a networking lunch co-sponsored by the Government and Public Sector Section and Lawyers Mutual Insurance Company of North Carolina.

The goal of the pro bono cohort was not simply to host another volunteer opportunity, but to build a culture where pro bono and civic leadership are woven into the professional identities of law students and young lawyers from the very beginning.

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Bringing Water to the Desert, Part Six

Judge Debra Sasser, a white woman with brown hair and brown glasses, wears a purple blouse and pale purple jacket. By Judge Debra Sasser

In Part One, “Bringing Water to the Desert (on a Horse With No Name),” Judge Vince Rozier (Resident Superior Court Judge in the Tenth Judicial District) and Judge Beth Tanner (District Court Judge in the Twenty-Ninth Judicial District) began a conversation on how attorney shortages in legal deserts negatively impact the ability of the State to provide court-appointed attorneys.

In Part Two, Judge Tanner and Judge Rozier addressed concerns on recruiting and retaining attorneys on the court-appointed list, briefly touching on how simple tweaks to case management procedures can address some of the issues preventing attorneys from accepting court-appointed cases. 

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Becoming an Associate in the Age of AI

KimberMarie, a white woman with brown hair, wears a white shirt and green jacket and is smiling.By KimberMarie Faircloth

A fellow attorney friend told me about the moment when one of her clients paused in a meeting to consult ChatGPT regarding their legal approach. She described hearing the client’s nails clacking on a keyboard. Her supervising partner started to say something, stopped and then asked:

“Are you using ChatGPT by any chance?”

The client said, “Yes, and it says right here that your strategy to . . .”

I don’t really need to finish that story, do I? Because in 2026, I would put money down that many attorneys have had a similar — if not identical — interaction.

Since that watershed moment in November of 2022 when OpenAI released ChatGPT for public consumption, generative AI has become an all-in-one pocket doctor, therapist, lawyer and priest for many consumers. So, what are we to do, especially if we are new attorneys, in this age of AI?

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My Internship With the Charlotte City Attorney’s Office

By Nya TilleryNya, a Black woman with black hair, wears a white blouse and orange brown jacket.

During my time at the Charlotte City Attorney’s Office, I was primarily focused on land use, zoning, and planning. This involved attending city council meetings, zoning meetings, meetings with the planning department, and conducting research into matters such as whether you can pierce the corporate veil over a zoning violation, and if it was possible to limit corporate ownership over rental properties.

My favorite project to work on this summer was conducting research into voluntary agricultural districts (VADs). Almost every county in North Carolina has VADs. The goal of VADs is to protect farms within a certain geographical area. This means that lawsuits cannot be brought against the farms by neighbors for nuisances that may come along with agricultural activity, like noise or odor. Participation in the program is completely voluntary, and to participate, all an individual needs is to meet the requirements of a bona fide farm and apply with their local county planning department. The purpose of VADs is to encourage agriculture and foster good relationships between farms and residents nearby.

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Pro Bono Spotlight: Amanda Clark

Amanda, a white woman with brown hair, wears a white blouse and grey suit.

Amanda Clark

By Courtney LaTourrette

When Hurricane Helene swept through Western North Carolina just days after her bar admission, newly licensed attorney Amanda Clark found herself called to serve her community in a way few imagine so early in their careers.

After graduating from the University of South Carolina School of Law in May 2024, Amanda began her legal career as a personal injury associate with Fisher Stark, P.A. in Asheville. She passed the July 2024 bar exam and was sworn in on September 23, 2024. Merely three days later, Hurricane Helene struck. Nearly the entire city went dark. Her new firm, one of the few buildings still with power, suddenly became a refuge, and Amanda quickly turned her first weeks as a lawyer into an act of community service.

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Return to the Vault: On Demand — Why All Attorneys Should Pay Attention to FinCEN’s Reporting Rule

By Mary Gallimore Walker, Andrea Davis, Natasha Branch, Malia Williams, Amy Zeko and Nancy Ferguson

Purpose of Return to the Vault

Return to the Vault (“RTTV”) exists to provide practical, timely education and connection for Real Property Section members. It’s inspired by the collaborative learning that once happened in the “vault” at Register of Deeds offices across North Carolina, where attorneys could ask questions, exchange ideas and learn from each other in real time.

While technology has made modern practice more efficient, it has also reduced those natural opportunities for conversation and shared problem-solving. RTTV is the Real Property Section’s way of creating that space again, intentionally bringing members together to connect and learn from each other.

Our monthly live RTTV programs remain the foundation of this effort. RTTV: On Demand extends that work by giving us a flexible way to share timely updates and focused guidance when issues arise between live programs.

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What Is the Difference Between Restorative Justice and Mediation?

Elizabeth, a white woman with brown hair, is wearing a blue blouse and orange sweater.

By Elizabeth Hambourger

As a restorative justice facilitator, I am often asked how my work differs from mediation. Most people have some idea what mediation is, but restorative justice (“RJ”) is a less familiar term. RJ is a way of responding to harms that would typically be addressed in the court system, focusing on 1) the needs of people who have been harmed and 2) helping people who have caused harm to take accountability.

Restorative justice can share a lot in common with mediation:

1. Relationship

Fundamentally, RJ is about setting relations right. It has roots in practices that indigenous cultures, past and present, have used to maintain the belonging of all members of a community, even when rupture inevitably occurs. Mediation can be restorative when it focuses on the relationship between the parties and seeks to foster mutual recognition between them.

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Bringing Water to the Desert, Part Five

Judge Debra Sasser, a white woman with brown hair and brown glasses, wears a purple blouse and pale purple jacket. By Judge Debra Sasser

In Part One, “Bringing Water to the Desert (on a Horse With No Name),” Judge Vince Rozier (Resident Superior Court Judge in the Tenth Judicial District) and Judge Beth Tanner (District Court Judge in the Twenty-Ninth Judicial District) began a conversation on how attorney shortages in legal deserts negatively impact the ability of the State to provide court-appointed attorneys.

In Part Two, Judge Tanner and Judge Rozier addressed concerns on recruiting and retaining attorneys on the court-appointed list, briefly touching on how simple tweaks to case management procedures can address some of the issues preventing attorneys from accepting court-appointed cases.

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