Martin H. Brinkley Selected to Receive Faculty Service Award from The University of North Carolina Alumni Association
Martin H. Brinkley has been selected as a 2026 Carolina Alumni Award recipient by the University of North Carolina’s Alumni Association. Brinkley and other honorees will be recognized in a ceremony on April 17. Brinkley is a Kenan Distinguished Professor at Carolina Law, where he teaches first year property, business associations and legal history. He served as the dean of UNC School of Law from 2015 to 2025. He is a graduate of UNC School of Law, where he served as executive articles editor for the North Carolina Law Review. Prior to law school, he studied papyrology at the University of Cologne’s Institute for Ancient Studies. Brinkley received an A.B. degree in classics from Harvard University. He was a clerk to Chief Judge Sam J. Ervin, III of the United States Court of Appeals for the Fourth Circuit. He practiced corporate law in Raleigh for 22 years.
Bradley Arant Boult Cummings LLP Attorney Named Fellow of the American College of Consumer Financial Services Lawyers
The American College of Consumer Financial Services Lawyers (ACCFSL) has elected Christy W. Hancock as a fellow. Hancock, along with the new class of fellows, will be honored in Atlanta at the organization’s annual dinner on April 18. Hancock is a partner in the firm’s Charlotte office. She assists mortgage servicing and financial institution clients. Hancock is a co-leader of the Banking & Financial Services Practice Group and the co-chair of the Home Equity Lending team and the Bankruptcy Compliance & Consumer Bankruptcy Litigation team. She holds her law degree from the University of North Carolina School of Law and her bachelor’s degree from the University of South Carolina.
New Firm Announcement: K Tyson Law
Kim Tyson has launched K Tyson Law in Charlotte. The firm serves clients throughout North Carolina and nationwide on federal tax matters, including charitable giving, disputes with the IRS, federal tax litigation and IRS collections. Tyson has over 20 years of experience working on tax issues at the IRS Office of Chief Counsel and the U.S. Tax Court. At the IRS, Kim advised revenue agents and litigated cases in the Large Business & International and Litigation & Advisory Divisions. During her tenure, Kim was an IRS subject matter expert on penalties and a nationwide legal advisor on syndicated conservation easements. She was repeatedly recognized for outstanding contributions to the agency, including being awarded IRS Office of Chief Counsel Attorney of the Year among field attorneys nationwide. She received an LL.M. from Georgetown University Law Center, a law degree from the University of Baltimore School of Law and a bachelor’s degree from Frostburg State University.
As legal practice continues its steady shift toward digital platforms, notarization is evolving alongside it. In North Carolina, electronic and remote notarization are now established components of legal operations under Chapter 10B of the North Carolina General Statutes.[1]
For paralegals, this development raises an important professional question: Is becoming an electronic notary (“e-Notary”) a strategic career move?
The answer depends on practice area, firm demand, and comfort with compliance-driven technology. This article provides a practical overview to help North Carolina paralegals evaluate whether e-Notary authorization aligns with their professional goals.
What Is an E-Notary in North Carolina?
Under North Carolina law, a commissioned notary public may apply to perform electronic notarizations.[2] The state recognizes two primary formats:
In-person electronic notarization, in which the signer appears physically before the notary but signs electronically.
Remote electronic notarization (“REN”), in which the signer appears through secure audio-visual communication technology, and identity verification procedures are conducted electronically.[3]
To perform either, an individual must first hold a valid North Carolina notary commission and then complete additional authorization requirements prescribed by the Secretary of State.
For paralegals who routinely coordinate document execution, e-Notary status allows a transition from logistical support to a more direct execution role.
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.pngParalegals2026-02-19 15:03:362026-02-19 15:03:47Should I Become an E-Notary?
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.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00professionalismcommitteehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngprofessionalismcommittee2026-02-16 11:53:092026-02-16 12:19:37Bringing Water to the Desert, Part Four
Section 338(h)(10) allows a buyer and seller in a qualified stock purchase to elect jointly for the sale of target stock to be treated for tax purposes as a sale of the target’s assets. That is beneficial to the buyer because the transaction is a stock sale for state law purposes (which avoids the need to transfer legal title to assets and the shifting of employees to a new entity) while obtaining a depreciable or amortizable cost basis in the underlying assets. That allows the buyer to depreciate the purchase price over time. The seller often does not prefer a 338(h)(10) election compared to a regular stock sale because the election may result in additional taxes to the seller compared to a regular stock sale. As a result, sometimes the seller will agree to the 338(h)(10) election in exchange for an upward adjustment in the purchase price paid by buyer. Because a 338(h)(10) election is a joint election requiring the consent of both buyer and seller, it cannot be made unless the parties agree.
For our first post of 2026, we asked our Committee members for input. Below are the questions we asked and the responses we received. Enjoy reading about what they learned in 2025, their goals for 2026 and why they joined the Women in the Profession Committee!
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00womenintheprofessionhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngwomenintheprofession2026-02-13 15:44:242026-02-13 15:44:24Asked and Answered: WIP Committee Members Share Their Goals for 2026
Hannah Michalove is a bilingual immigration attorney at Pisgah Legal Services in Asheville, where she began her position in October 2024 — just ten days after Hurricane Helene.
Hannah’s dedication to pro bono advocacy began as a law school student at Campbell University Law School, where she served as Chair of the Naturalization Project, a student-led pro bono initiative focused on assisting eligible immigrants with applications for U.S. citizenship. Through this work, she witnessed firsthand how access to legal assistance can foster family stability, civic participation, and long-term security.
Each March, the NCBA Young Lawyers Division (YLD) partners with Feeding the Carolinas to host the North Carolina Legal Feeding Frenzy, a statewide initiative dedicated to fighting hunger. This friendly competition invites law firms, law schools, sections and legal organizations to collect food and raise funds for local food banks across the state.
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 YLD2026-02-12 09:42:432026-02-12 09:42:43Resolutions With Results: Kick Off 2026 with YLD's Legal Feeding Frenzy
On February 18th, the Center for Art Law is sponsoring a lecture by Deborah Gerhard, the Paul B. Eaton Distinguished Professor of Law at UNC School of Law. The topic is the “Madonna and Child in a Landscape,” the famous (and infamous) piece that has adorned the North Carolina Museum of Art for decades. The original owner was an Austrian industrialist who fled Nazi-occupied Vienna in 1938, leaving his art collection with his niece. The Nazis allegedly confiscated the collection. In 1999, his heirs detailed this history to the NCMA. NCMA’s then-curator described the history as adding an “eerie veneer to the painting.” NCMA offered the painting back to the heirs, who reciprocated byselling the painting to NCMA at a price substantially below fair market value (i.e., a bargain sale).
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.pngTAX2026-02-11 11:03:532026-02-11 11:03:53Bargain-Sale Pitfalls and the “Eerie Veneer” of NCMA’s “Madonna and Child in a Landscape”
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.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00professionalismcommitteehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngprofessionalismcommittee2026-02-10 09:41:552026-02-10 09:48:59Bringing Water to the Desert, Part Three
In a case of first impression, the North Carolina Court of Appeals in Earnhardt Plumbing, LLC v. Thomas Builders, Inc., No. COA25-36 (N.C. Ct. App. Nov. 19, 2025) addressed whether a forum-selection clause using an “either-or” structure and granting one party discretion to choose the forum is mandatory or permissive under North Carolina law. In resolving that question, the court reaffirmed the strong preemptive force of the Federal Arbitration Act (“FAA”) over state statutes restricting out-of-state arbitration and clarified how North Carolina courts should interpret forum-selection clauses that do not use traditional exclusive language.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Constructionhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngConstruction2026-02-10 09:30:332026-02-10 09:30:45North Carolina Court of Appeals Enforces Out-of-State Arbitration Clause in Case of First Impression
Checking In: February 23, 2026
Checking InCompiled by Jessica Junqueira
Martin H. Brinkley Selected to Receive Faculty Service Award from The University of North Carolina Alumni Association
Bradley Arant Boult Cummings LLP Attorney Named Fellow of the American College of Consumer Financial Services Lawyers
New Firm Announcement: K Tyson Law
Read more
Should I Become an E-Notary?
Paralegal DivisionAs legal practice continues its steady shift toward digital platforms, notarization is evolving alongside it. In North Carolina, electronic and remote notarization are now established components of legal operations under Chapter 10B of the North Carolina General Statutes.[1]
For paralegals, this development raises an important professional question: Is becoming an electronic notary (“e-Notary”) a strategic career move?
The answer depends on practice area, firm demand, and comfort with compliance-driven technology. This article provides a practical overview to help North Carolina paralegals evaluate whether e-Notary authorization aligns with their professional goals.
Under North Carolina law, a commissioned notary public may apply to perform electronic notarizations.[2] The state recognizes two primary formats:
To perform either, an individual must first hold a valid North Carolina notary commission and then complete additional authorization requirements prescribed by the Secretary of State.
For paralegals who routinely coordinate document execution, e-Notary status allows a transition from logistical support to a more direct execution role.
Read more
Bringing Water to the Desert, Part Four
ProfessionalismIn 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.
Read more
Basics of 338(h)(10) Elections
Tax SectionSection 338(h)(10) allows a buyer and seller in a qualified stock purchase to elect jointly for the sale of target stock to be treated for tax purposes as a sale of the target’s assets. That is beneficial to the buyer because the transaction is a stock sale for state law purposes (which avoids the need to transfer legal title to assets and the shifting of employees to a new entity) while obtaining a depreciable or amortizable cost basis in the underlying assets. That allows the buyer to depreciate the purchase price over time. The seller often does not prefer a 338(h)(10) election compared to a regular stock sale because the election may result in additional taxes to the seller compared to a regular stock sale. As a result, sometimes the seller will agree to the 338(h)(10) election in exchange for an upward adjustment in the purchase price paid by buyer. Because a 338(h)(10) election is a joint election requiring the consent of both buyer and seller, it cannot be made unless the parties agree.
Read more
Asked and Answered: WIP Committee Members Share Their Goals for 2026
Women in the ProfessionFor our first post of 2026, we asked our Committee members for input. Below are the questions we asked and the responses we received. Enjoy reading about what they learned in 2025, their goals for 2026 and why they joined the Women in the Profession Committee!
Read more
Pro Bono Spotlight: Hannah Michalove
Pro Bono CommitteeHannah Michalove is a bilingual immigration attorney at Pisgah Legal Services in Asheville, where she began her position in October 2024 — just ten days after Hurricane Helene.
Hannah’s dedication to pro bono advocacy began as a law school student at Campbell University Law School, where she served as Chair of the Naturalization Project, a student-led pro bono initiative focused on assisting eligible immigrants with applications for U.S. citizenship. Through this work, she witnessed firsthand how access to legal assistance can foster family stability, civic participation, and long-term security.
Read more
Resolutions With Results: Kick Off 2026 with YLD’s Legal Feeding Frenzy
Young Lawyers DivisionEach March, the NCBA Young Lawyers Division (YLD) partners with Feeding the Carolinas to host the North Carolina Legal Feeding Frenzy, a statewide initiative dedicated to fighting hunger. This friendly competition invites law firms, law schools, sections and legal organizations to collect food and raise funds for local food banks across the state.
Read more
Bargain-Sale Pitfalls and the “Eerie Veneer” of NCMA’s “Madonna and Child in a Landscape”
Tax SectionOn February 18th, the Center for Art Law is sponsoring a lecture by Deborah Gerhard, the Paul B. Eaton Distinguished Professor of Law at UNC School of Law. The topic is the “Madonna and Child in a Landscape,” the famous (and infamous) piece that has adorned the North Carolina Museum of Art for decades. The original owner was an Austrian industrialist who fled Nazi-occupied Vienna in 1938, leaving his art collection with his niece. The Nazis allegedly confiscated the collection. In 1999, his heirs detailed this history to the NCMA. NCMA’s then-curator described the history as adding an “eerie veneer to the painting.” NCMA offered the painting back to the heirs, who reciprocated by selling the painting to NCMA at a price substantially below fair market value (i.e., a bargain sale).
Read more
Bringing Water to the Desert, Part Three
ProfessionalismIn 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.
Read more
North Carolina Court of Appeals Enforces Out-of-State Arbitration Clause in Case of First Impression
Construction Law SectionIn a case of first impression, the North Carolina Court of Appeals in Earnhardt Plumbing, LLC v. Thomas Builders, Inc., No. COA25-36 (N.C. Ct. App. Nov. 19, 2025) addressed whether a forum-selection clause using an “either-or” structure and granting one party discretion to choose the forum is mandatory or permissive under North Carolina law. In resolving that question, the court reaffirmed the strong preemptive force of the Federal Arbitration Act (“FAA”) over state statutes restricting out-of-state arbitration and clarified how North Carolina courts should interpret forum-selection clauses that do not use traditional exclusive language.
Read more