On March 9, 2024, the Charlotte Expunction Clinic will again be held at the Mecklenburg County Courthouse. This project is a partnership of the following organizations: the Charlotte Center for Legal Advocacy (the “Advocacy Center”), the SelfServe Center, and the Mecklenburg County Clerk of Superior Court’s Office, District Attorney’s Office, and Public Defender’s Office. During the clinics, volunteer public defenders offer advice to applicants regarding their eligibility for expunction relief under North Carolina law.
The project has held seven prior clinics since 2019. Since August 2021, paralegals have been utilized to review criminal records and attorney analysis forms and to prepare petitions for attorney review.
Advocate Health Adds Associate General Counsel Attorney
Michael Berwanger has joined Advocate Health as associate general counsel. Berwanger has experience in value-based care, managed care, privacy and data security and other health care regulatory matters. He previously held the role of vice president of compliance and legal affairs at CHESS Health Solutions since June 2019, where he served as corporate secretary. Prior to this role, Berwanger was director of quality management and compliance at MedCost LLC. Berwanger serves as the Communications Chair of the NCBA Health Law Section. He holds a J.D. from the New England School of Law and a B.A. from the University of North Carolina at Greensboro. He is certified by the Health Care Compliance Association in Health Care Privacy.
Bradley Arant Boult Cummings LLP Elevates Medlin to Counsel
Lyndsay Medlin was promoted to counsel. Medlin has practiced with the firm for eight years. She helps clients in the areas of litigation, investigation and compliance needs, and she also offers counsel to clients in matters of privacy and cybersecurity. In 2017, she was inducted into the North Carolina Pro Bono Honor Society. Medlin serves as a volunteer with the Humane Society of Charlotte. She graduated from the University of Virginia School of Law, where she was the articles development editor for Virginia Sports and Entertainment Law Journal. She holds a B.A., cum laude, from Duke University.
Cranfill Sumner LLP Names New Partners
Ryan Bostic, who practices in the firm’s Wilmington office, has been named a partner with the firm. Bostic is a litigation attorney focusing on high exposure personal injury matters, which include wrongful death, catastrophic injury, and sexual abuse cases. Bostic defends licensed professionals against claims of professional negligence and malpractice. He has served as outside council on behalf of local governments, and he also practices community association law. He received his J.D. from Appalachian School of Law and his bachelor’s degree from West Virginia University. Read more
Home to Fort Liberty and Camp Lejeune, North Carolina has more veterans than most states. For the last five years, McGuireWoods, Wells Fargo, and Charlotte Center for Legal Advocacy (CCLA) have teamed up to serve this community through an estate planning pro bono clinic called “Wills for Warriors.”
The annual clinic, which takes place around Veterans Day, is a one-stop shop where veterans meet attorney and legal professional volunteers from McGuireWoods and Wells Fargo to discuss their goals and leave with needed estate planning documents such as wills, power of attorney forms, and health care power of attorney forms.
The American Bar Association hosts Law Day each year on the first Friday in May to celebrate the role of law in our society and to cultivate a deeper understanding of the legal profession. Law Day 2024 will focus on “democracy and encouraging Americans to participate in the 2024 elections by deepening their understanding of the electoral process; discussing issues in honest and civil ways; turning out to vote; and, finally, helping to move the country forward after free and fair election.” The North Carolina Bar Association’s Law Week and Liberty Bell Committee hosts several competitions to recognize students and legal professionals throughout the State who have dedicated their time to pursuing justice and being a voice for all. The committee is excited to announce that we will be hosting this year’s celebration on Friday, May 3, 2024. Please see a list of competitions for students and legal professionals below. Read more
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 YLD2024-01-19 10:32:072024-01-19 16:51:40Voices of Democracy: Law Day 2024
For decades, North Carolina citizens have had the opportunity to work in several different industries and practices. Certain dealings require that person to first obtain a professional license. This is typically done by passing an exam and satisfying certain education or training requirements. Once all required conditions are completed to obtain a required professional license, the North Carolina citizen is well on their way to pursue success in their chosen field. However, it is typically soon after obtaining such a license that the person is first introduced to the North Carolina Privilege Tax. The North Carolina Privilege Tax is a tax imposed for the purpose of “carrying on the business, exercising the privilege, or doing the act named.”[1] This tax is required to be paid on an annual basis at a cost of $50. Most professional licensees regulated by occupational licensing boards qualify as individuals subject to the annual North Carolina Privilege Tax. This includes veterinarians, physicians, real estate brokers, real estate appraisers, funeral directors, certified public accountants, etc.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Administrativehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngAdministrative2024-01-18 11:05:232024-01-18 11:05:23The Privilege of Doing Business
This past summer, I interned with the Environmental Division of the North Carolina Department of Justice (NCDOJ). Within the Environmental Division, I worked in the Coastal, Commissions and Administrative Section. I had a wonderful experience and learned a great amount. During my summer internship, I had the opportunity to attend a variety of North Carolina board and commission meetings including the Coastal Resources Commission, the Sedimentation Control Commission, the State Water Infrastructure Authority, and the Water Treatment Facility Operator Certification Board. It was fascinating being able to learn about the intricacies of how these groups operate and make decisions that affect our community. A great deal of my work involved drafting final agency decisions for the North Carolina Department of Justice that explained the legal rationale for a commission outcome. In these final agency decisions, I acknowledged the arguments made by the petitioner to the commission as well as the Department of Environmental Quality, and, ultimately, came to the correct legal conclusion in accordance with the Commissioners’ decision. I also worked on tracking legislative bill updates during the North Carolina congressional long summer session. Specifically, I monitored changes relating to the NCDOJ’s Environmental Division and updated my team accordingly. Moreover, I analyzed case law shellfish leases, riparian rights, and language that constitutes a frivolous claim.
The Insurance Law Section’s annual CLE is almost here! The CLE is scheduled for January 26, 2024, at the Bar Center in Cary, North Carolina. The six-hour CLE will cover interesting insurance topics such as uninsured/underinsured motorist coverage, a stimulated mock mediation addressing insurance topics, and an interactive mental health segment. The Insurance Law Section appreciates its CLE Committee and the hard work and time invested by the Committee to develop a great CLE for us. For those who are unable to attend the CLE in person, a remote option will be provided. If you have not registered yet, we hope you register today!
In conjunction with the CLE, the Insurance Law Section is encouraging all of its members to attend the Annual Meeting on January 25, 2024, at the Bar Center in Cary and for members and nonmembers to enjoy a networking event after the Annual Meeting. The networking event will also be held at the Bar Center, with food and drinks provided for all attendees. The Insurance Law Section will invite the CLE speakers to join us for the networking event so that attendees can also have an opportunity to meet and engage with the speakers. We hope everyone will attend the Annual Meeting and the networking event!
We strongly encourage in-person attendance for the Annual Meeting and CLE, as we recapture the comradery that we enjoyed pre-covid. Sign-up today!
There’s so much I wish I could share with you, especially about navigating the world as a young attorney. Here are some lessons I’ve learned along the way, including things that have become increasingly important — physical and mental health. Plus, there are some lessons from battles you’ve yet to face.
Firstly, let’s talk about your career. It’s incredible that you’ve chosen this path — it’s challenging, demanding, and rewarding. Remember, mistakes will happen, and they’re not a reflection of your worth. Learn from them, adapt, and grow. Embrace every opportunity to learn, whether from victories or setbacks. Every case, every client, every experience will shape you into the attorney you’re meant to become. Some things you have kept in your quiver through every stage of your life will continue to help you: your passion and compassion, your steadfast work ethic, and your ability to build connections with anyone you meet. You are better equipped than you know.
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 YLD2024-01-11 11:07:062024-01-18 10:52:59A Letter to My Younger Self
Revenue Ruling 99-5 discusses the tax treatment of the purchase of some but not all of the membership interests in a wholly-owned LLC. Pursuant to Reg. § 301.7701-3(b)(1)(ii), unless electing otherwise, a domestic LLC with only one owner is treated as an entity disregarded as separate from its owner for income tax purposes. However, that raises the issue of how to treat an acquisition of less than 100% of the membership interests in the LLC. This is not an unusual circumstance, particularly because the Rev. Rul. 99-5 structure is often used in S corporation F reorganization transactions.
Rev. Rul. 99-5 explains two situations involving a wholly-owned LLC that is disregarded for income tax purposes. It is assumed in both situations that the resulting partnership is not treated as an investment company, all of the assets are capital assets or Section 1231 property, and there is no indebtedness.
Going into law school, I always intended to practice in the public sector. In fact, my mother and I had a dream about it right before I decided to go to law school. However, I had no idea what practicing as a public sector attorney would look like. It wasn’t until I had the privilege of interning with the City of Greensboro’s City Attorney’s Office that my vision for a career in government and public service began to take shape.
The decision to embark on a career in the public sector was deeply rooted in my desire to contribute to the betterment of society on a large scale. I had various ideas of what such a career could be like, yet when I entered law school, the realm of public service law remained an abstract concept, and my precise role within it was far from clear. During my first trimester at Elon, I wrote down what I was looking for in a career. I wanted my legal career to:
Allow me to have my hands in various pots at once;
Encompass work that has a tangible impact on the surrounding community;
Include transactional work, projects, and potentially some litigation;
Provide a healthy work-life balance; and
Offer secure and consistent benefits (i.e., salary instead of fees, insurance benefits, etc.)
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00GovernmentandPublicSectorhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngGovernmentandPublicSector2024-01-11 10:33:592024-01-24 10:56:09Lawyer in Training Finds the "Happy Job" . . . in City Hall
Volunteer to Prepare Expunction Petitions Remotely
Paralegal DivisionOn March 9, 2024, the Charlotte Expunction Clinic will again be held at the Mecklenburg County Courthouse. This project is a partnership of the following organizations: the Charlotte Center for Legal Advocacy (the “Advocacy Center”), the SelfServe Center, and the Mecklenburg County Clerk of Superior Court’s Office, District Attorney’s Office, and Public Defender’s Office. During the clinics, volunteer public defenders offer advice to applicants regarding their eligibility for expunction relief under North Carolina law.
The project has held seven prior clinics since 2019. Since August 2021, paralegals have been utilized to review criminal records and attorney analysis forms and to prepare petitions for attorney review.
Read more
Checking In: January 23, 2024
Checking InAdvocate Health Adds Associate General Counsel Attorney
Bradley Arant Boult Cummings LLP Elevates Medlin to Counsel
Cranfill Sumner LLP Names New Partners
Pro Bono Spotlight: McGuireWoods and Wells Fargo Wills for Warriors Project
Pro Bono CommitteeBy Kaitlyn Fudge
Home to Fort Liberty and Camp Lejeune, North Carolina has more veterans than most states. For the last five years, McGuireWoods, Wells Fargo, and Charlotte Center for Legal Advocacy (CCLA) have teamed up to serve this community through an estate planning pro bono clinic called “Wills for Warriors.”
The annual clinic, which takes place around Veterans Day, is a one-stop shop where veterans meet attorney and legal professional volunteers from McGuireWoods and Wells Fargo to discuss their goals and leave with needed estate planning documents such as wills, power of attorney forms, and health care power of attorney forms.
Read more
Voices of Democracy: Law Day 2024
Young Lawyers DivisionThe American Bar Association hosts Law Day each year on the first Friday in May to celebrate the role of law in our society and to cultivate a deeper understanding of the legal profession. Law Day 2024 will focus on “democracy and encouraging Americans to participate in the 2024 elections by deepening their understanding of the electoral process; discussing issues in honest and civil ways; turning out to vote; and, finally, helping to move the country forward after free and fair election.” The North Carolina Bar Association’s Law Week and Liberty Bell Committee hosts several competitions to recognize students and legal professionals throughout the State who have dedicated their time to pursuing justice and being a voice for all. The committee is excited to announce that we will be hosting this year’s celebration on Friday, May 3, 2024. Please see a list of competitions for students and legal professionals below. Read more
The Privilege of Doing Business
Administrative LawFor decades, North Carolina citizens have had the opportunity to work in several different industries and practices. Certain dealings require that person to first obtain a professional license. This is typically done by passing an exam and satisfying certain education or training requirements. Once all required conditions are completed to obtain a required professional license, the North Carolina citizen is well on their way to pursue success in their chosen field. However, it is typically soon after obtaining such a license that the person is first introduced to the North Carolina Privilege Tax. The North Carolina Privilege Tax is a tax imposed for the purpose of “carrying on the business, exercising the privilege, or doing the act named.”[1] This tax is required to be paid on an annual basis at a cost of $50. Most professional licensees regulated by occupational licensing boards qualify as individuals subject to the annual North Carolina Privilege Tax. This includes veterinarians, physicians, real estate brokers, real estate appraisers, funeral directors, certified public accountants, etc.
Read more
My Summer Internship
Zoning Planning & Land Use SectionThis past summer, I interned with the Environmental Division of the North Carolina Department of Justice (NCDOJ). Within the Environmental Division, I worked in the Coastal, Commissions and Administrative Section. I had a wonderful experience and learned a great amount. During my summer internship, I had the opportunity to attend a variety of North Carolina board and commission meetings including the Coastal Resources Commission, the Sedimentation Control Commission, the State Water Infrastructure Authority, and the Water Treatment Facility Operator Certification Board. It was fascinating being able to learn about the intricacies of how these groups operate and make decisions that affect our community. A great deal of my work involved drafting final agency decisions for the North Carolina Department of Justice that explained the legal rationale for a commission outcome. In these final agency decisions, I acknowledged the arguments made by the petitioner to the commission as well as the Department of Environmental Quality, and, ultimately, came to the correct legal conclusion in accordance with the Commissioners’ decision. I also worked on tracking legislative bill updates during the North Carolina congressional long summer session. Specifically, I monitored changes relating to the NCDOJ’s Environmental Division and updated my team accordingly. Moreover, I analyzed case law shellfish leases, riparian rights, and language that constitutes a frivolous claim.
Read more
Insurance Law Section Annual CLE: Friday, January 26, 2024
Insurance Law SectionBy
Nikki Feliciano
The Insurance Law Section’s annual CLE is almost here! The CLE is scheduled for January 26, 2024, at the Bar Center in Cary, North Carolina. The six-hour CLE will cover interesting insurance topics such as uninsured/underinsured motorist coverage, a stimulated mock mediation addressing insurance topics, and an interactive mental health segment. The Insurance Law Section appreciates its CLE Committee and the hard work and time invested by the Committee to develop a great CLE for us. For those who are unable to attend the CLE in person, a remote option will be provided. If you have not registered yet, we hope you register today!
In conjunction with the CLE, the Insurance Law Section is encouraging all of its members to attend the Annual Meeting on January 25, 2024, at the Bar Center in Cary and for members and nonmembers to enjoy a networking event after the Annual Meeting. The networking event will also be held at the Bar Center, with food and drinks provided for all attendees. The Insurance Law Section will invite the CLE speakers to join us for the networking event so that attendees can also have an opportunity to meet and engage with the speakers. We hope everyone will attend the Annual Meeting and the networking event!
We strongly encourage in-person attendance for the Annual Meeting and CLE, as we recapture the comradery that we enjoyed pre-covid. Sign-up today!
A Letter to My Younger Self
Young Lawyers DivisionDear Younger Sully,
There’s so much I wish I could share with you, especially about navigating the world as a young attorney. Here are some lessons I’ve learned along the way, including things that have become increasingly important — physical and mental health. Plus, there are some lessons from battles you’ve yet to face.
Firstly, let’s talk about your career. It’s incredible that you’ve chosen this path — it’s challenging, demanding, and rewarding. Remember, mistakes will happen, and they’re not a reflection of your worth. Learn from them, adapt, and grow. Embrace every opportunity to learn, whether from victories or setbacks. Every case, every client, every experience will shape you into the attorney you’re meant to become. Some things you have kept in your quiver through every stage of your life will continue to help you: your passion and compassion, your steadfast work ethic, and your ability to build connections with anyone you meet. You are better equipped than you know.
Read more
Deemed Asset Sales Under Rev. Rul. 99-5
Tax SectionBy John G. Hodnette
Revenue Ruling 99-5 discusses the tax treatment of the purchase of some but not all of the membership interests in a wholly-owned LLC. Pursuant to Reg. § 301.7701-3(b)(1)(ii), unless electing otherwise, a domestic LLC with only one owner is treated as an entity disregarded as separate from its owner for income tax purposes. However, that raises the issue of how to treat an acquisition of less than 100% of the membership interests in the LLC. This is not an unusual circumstance, particularly because the Rev. Rul. 99-5 structure is often used in S corporation F reorganization transactions.
Rev. Rul. 99-5 explains two situations involving a wholly-owned LLC that is disregarded for income tax purposes. It is assumed in both situations that the resulting partnership is not treated as an investment company, all of the assets are capital assets or Section 1231 property, and there is no indebtedness.
Read more
Lawyer in Training Finds the “Happy Job” . . . in City Hall
Government & Public SectorBy Cassandra Saxton
Going into law school, I always intended to practice in the public sector. In fact, my mother and I had a dream about it right before I decided to go to law school. However, I had no idea what practicing as a public sector attorney would look like. It wasn’t until I had the privilege of interning with the City of Greensboro’s City Attorney’s Office that my vision for a career in government and public service began to take shape.
The decision to embark on a career in the public sector was deeply rooted in my desire to contribute to the betterment of society on a large scale. I had various ideas of what such a career could be like, yet when I entered law school, the realm of public service law remained an abstract concept, and my precise role within it was far from clear. During my first trimester at Elon, I wrote down what I was looking for in a career. I wanted my legal career to:
Read more