How are you giving thanks? I recently attended the lunch that honored the 2023 Branch Professional Award winner, Brian Beverly. His speech was so inspiring, particularly when he spoke about the importance of pro bono service. He mentioned how pro bono does more for the person doing than receiving. Nothing is truer. “What do I get from doing pro bono?” I asked myself. It is a feeling that I have something that others want and need, which I can freely give away. As attorneys, our most valuable commodity is our time and knowledge. Is that worth giving away for free?
The Young Lawyers Division and the North Carolina Bar Foundation are teaming up for the third year in a row to coordinate #GivingTuesday on November 28 and make it another one to remember!
For this year, the YLD and NCBF are raising money to fund the NCBF’s civic education and pro bono programs, including Wills for Heroes, 4ALL – Lawyers on Call, Disaster Legal Services, and many other priceless programs. We invite all those who can to make a gift to continue supporting impactful programming 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 YLD2023-11-20 14:40:092023-11-20 14:40:09Mark Your Calendars for This Year's Giving Tuesday
In October, Lawrence Duke, formerly Legal Counsel to the North Carolina Rules Commission, was appointed the newest Administrative Law Judge. Judge Duke was with the Rules Commission for one year and nine months. A graduate of the Campbell School of Law in 2015, Judge Duke clerked at the North Carolina Court of Appeals for almost four years before joining the law firm of McDougal and Worrell. He continued his practice with the McDougal Law Firm concentrating on business, financial, complex legal litigation as well as catastrophic personal injury cases. Judge Duke has also worked in legislative relations and policy analysis.
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.pngAdministrative2023-11-20 10:01:552023-11-20 10:01:55Lawrence Duke Appointed Administrative Law Judge
This summer, I had the pleasure of interning at the United States Attorney’s Office for the Western District of North Carolina. To preface, the United States Attorney is responsible for representing the federal government in virtually all litigation that involves the United States. In the Western District of North Carolina, U.S. Attorney Dena King leads a number of Assistant United States Attorneys and support staff in both Charlotte and Asheville. I cannot speak highly enough of this experience, which was simultaneously challenging, rewarding, and eye-opening. Despite the serious nature of the work, I am able to say that the ten weeks I spent at the United States Attorney’s Office were also fun. It was hard to go back to school!
As an intern for the office, I was able to work on a number of exciting projects. These projects included writing a sentencing memorandum, a prosecution memorandum in preparation for grand jury, and a brief on a particular issue requested by a judge after trial. I also helped with projects that were more investigative — for example, watching police officer body-worn camera footage to note any possible Fourth Amendment issues that could have occurred during a traffic stop and surveillance footage of a robbery, noting timestamps that may be useful for playback during a hearing.
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.pngGovernmentandPublicSector2023-11-16 15:58:452023-11-16 15:58:45A Summer Intern Receives Lessons on How to Be a Good Federal Prosecutor
I am pleased to serve as the chair of the section this year, and I am writing to encourage all of you to take advantage of the benefits the section has to offer.
On November 30, the section will be hosting a CLE called Threading the Needle. The program focuses on a variety of topics that are important for litigators, including deposing expert witnesses and making effective use of your own experts, preparing for and defending Rule 30(b)(6) depositions, and appellate considerations for the trial lawyer. The program will feature a panel including Judge Metcalf from the Western District, Chief Judge Bledsoe from the Business Court, and Judge Rozier from Wake County Superior Court, who will advise litigators about what they can do to improve their effectiveness and advocacy. This is an excellent program and provides five hours of CLE, including two hours of ethics relating to the use of artificial intelligence (AI). Please join us live at the Bar Center in Cary starting at 10 am or via Live Webcast. The program’s full agenda is available here. Section members can register for this program at a discounted price.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Litigationhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngLitigation2023-11-16 12:19:172023-11-16 12:19:17Come to Our Section CLE on November 30!
After over fifty years of service to the State of North Carolina, Fred Morrison retired as the Senior Administrative Law Judge at the Office of Administrative Hearings. Judge Morrison has had a long and distinctive career serving the citizens of North Carolina. He is a graduate of Wake Forest School of Law, where he graduated second in his class. Afterwards, Judge Morrison served as a Solicitor in the courts in Thomasville. Governor Robert Scott selected Morrison to be his Legal Counsel and with this, Fred Morrison started his public service in Raleigh. Judge Morrison is the only individual to serve as Legal Counsel to two Governors from two different parties. When James Holshouser was elected Governor, he sought to have a smooth transition and appreciated the experience Judge Morrison brought to this position. Governor Holshouser appointed Judge Morrison, and when Holshouser left office, Morrison had several opportunities in North Carolina State Government. He chose to be Executive Director of the Inmate Grievance Commission.
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.pngAdministrative2023-11-15 15:50:522023-11-15 15:50:52Fred Morrison Retires from the Office of Administrative Hearings
The General Assembly recently appointed Robert J. “Bob” Ramseur Jr. and William “Bill” Aceto to the North Carolina Real Estate Commission. Mr. Ramseur and Mr. Aceto were sworn in as new members at the September 13, 2023, business meeting.
Mr. Ramseur is an attorney and a partner at Ragsdale Liggett PLLC in Raleigh, where he focuses his practice on all aspects of residential and commercial real estate. Mr. Ramseur is a graduate of Wake Forest University, where he received both his bachelor’s degree and a Juris Doctorate. He is also a member of the NCBA. Mr. Ramseur was previously appointed to the Real Estate Commission in 2015 by Governor Pat McCrory and served as a past Commission Chair. His term with the Real Estate Commission ends June 30, 2026.
Mr. Aceto is a partner at Blue Ridge Realty & Investments in Boone. He has been a licensed real estate broker in North Carolina since 2007. Mr. Aceto graduated from Appalachian State University with a bachelor’s degree in political science and minors in business and criminal justice. Mr. Aceto is also a public member on the North Carolina Building Commission. His term with the Real Estate Commission ends July 31, 2026.
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.pngAdministrative2023-11-10 10:08:582023-11-10 10:08:58North Carolina Real Estate Commission Welcomes New Members
Employers often issue incentive stock to employees to promote retention and performance. Restricted Stock Units or “RSUs” are one of many ways to do so. Unlike similarly named restricted stock, an RSU does not initially provide the recipient with any ownership in the corporation. Rather, they are a contractual obligation of the employer to issue stock to the holder of the RSU once the RSU vests. It is only upon the issuance of stock that the RSU holder is taxed. Therefore, a Section 83(b) election is not possible or necessary for RSUs, unlike restricted stock.
Once an RSU vests, the corporation issues stock to the RSU holder. That results in compensation income equal to the fair market value of the issued stock at the time of issuance. The corporation receives a corresponding deduction. Like other compensation income, the issuance of stock is subject to withholding of income and FICA taxes.
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.pngTAX2023-11-07 13:51:322023-11-07 13:51:32How Are Restricted Stock Units Taxed?
Prior to entering law school, I served as a police officer for seven years, witnessing firsthand the impact of legal representation and developing a strong desire to advocate for justice. After my 2L year at Elon Law, I had the incredible opportunity to intern at the Forsyth County Public Defender’s office this summer. This experience not only provided me with valuable insights into the inner workings of the court system but also deepened my understanding of the importance of government and public service law. In my spare time this summer, I also embraced new challenges by learning to play golf which helped me frame this new experience.
Picture teeing off at Augusta National – a scenario much like delving into the complexities of the public defender’s office. My journey from being a police officer to a law student set the stage for a unique perspective. This perspective allowed me to approach my internship with the precision and dedication of a seasoned golfer.
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.pngGovernmentandPublicSector2023-11-07 13:10:372023-11-07 13:23:52Swinging for Justice: Navigating the Fairways of Law in a Public Defender's Internship
Scope of project: The Uniform Parentage Act, if passed, would revolutionize parentage law in North Carolina and provide our state with a uniform legal framework for establishing a parent-child relationship regardless of how children are conceived.
The reason this matters: Currently, there is little or no law in North Carolina that allows children born of assisted reproduction to be legally attached to their parents despite infertility increasing and more available interventions to conceive. This is a legal blindspot that is harming a significant and increasing number of our state’s children and their parents.
Thank You, Pro Bono
Family Law SectionHow are you giving thanks? I recently attended the lunch that honored the 2023 Branch Professional Award winner, Brian Beverly. His speech was so inspiring, particularly when he spoke about the importance of pro bono service. He mentioned how pro bono does more for the person doing than receiving. Nothing is truer. “What do I get from doing pro bono?” I asked myself. It is a feeling that I have something that others want and need, which I can freely give away. As attorneys, our most valuable commodity is our time and knowledge. Is that worth giving away for free?
Read more
Mark Your Calendars for This Year’s Giving Tuesday
Young Lawyers DivisionThe Young Lawyers Division and the North Carolina Bar Foundation are teaming up for the third year in a row to coordinate #GivingTuesday on November 28 and make it another one to remember!
For this year, the YLD and NCBF are raising money to fund the NCBF’s civic education and pro bono programs, including Wills for Heroes, 4ALL – Lawyers on Call, Disaster Legal Services, and many other priceless programs. We invite all those who can to make a gift to continue supporting impactful programming across the state.
Read more
Lawrence Duke Appointed Administrative Law Judge
Administrative LawIn October, Lawrence Duke, formerly Legal Counsel to the North Carolina Rules Commission, was appointed the newest Administrative Law Judge. Judge Duke was with the Rules Commission for one year and nine months. A graduate of the Campbell School of Law in 2015, Judge Duke clerked at the North Carolina Court of Appeals for almost four years before joining the law firm of McDougal and Worrell. He continued his practice with the McDougal Law Firm concentrating on business, financial, complex legal litigation as well as catastrophic personal injury cases. Judge Duke has also worked in legislative relations and policy analysis.
Please welcome Judge Duke to his new appointment.
A Summer Intern Receives Lessons on How to Be a Good Federal Prosecutor
Government & Public SectorThis summer, I had the pleasure of interning at the United States Attorney’s Office for the Western District of North Carolina. To preface, the United States Attorney is responsible for representing the federal government in virtually all litigation that involves the United States. In the Western District of North Carolina, U.S. Attorney Dena King leads a number of Assistant United States Attorneys and support staff in both Charlotte and Asheville. I cannot speak highly enough of this experience, which was simultaneously challenging, rewarding, and eye-opening. Despite the serious nature of the work, I am able to say that the ten weeks I spent at the United States Attorney’s Office were also fun. It was hard to go back to school!
As an intern for the office, I was able to work on a number of exciting projects. These projects included writing a sentencing memorandum, a prosecution memorandum in preparation for grand jury, and a brief on a particular issue requested by a judge after trial. I also helped with projects that were more investigative — for example, watching police officer body-worn camera footage to note any possible Fourth Amendment issues that could have occurred during a traffic stop and surveillance footage of a robbery, noting timestamps that may be useful for playback during a hearing.
Read more
Come to Our Section CLE on November 30!
Litigation SectionI am pleased to serve as the chair of the section this year, and I am writing to encourage all of you to take advantage of the benefits the section has to offer.
On November 30, the section will be hosting a CLE called Threading the Needle. The program focuses on a variety of topics that are important for litigators, including deposing expert witnesses and making effective use of your own experts, preparing for and defending Rule 30(b)(6) depositions, and appellate considerations for the trial lawyer. The program will feature a panel including Judge Metcalf from the Western District, Chief Judge Bledsoe from the Business Court, and Judge Rozier from Wake County Superior Court, who will advise litigators about what they can do to improve their effectiveness and advocacy. This is an excellent program and provides five hours of CLE, including two hours of ethics relating to the use of artificial intelligence (AI). Please join us live at the Bar Center in Cary starting at 10 am or via Live Webcast. The program’s full agenda is available here. Section members can register for this program at a discounted price.
Read more
Fred Morrison Retires from the Office of Administrative Hearings
Administrative LawAfter over fifty years of service to the State of North Carolina, Fred Morrison retired as the Senior Administrative Law Judge at the Office of Administrative Hearings. Judge Morrison has had a long and distinctive career serving the citizens of North Carolina. He is a graduate of Wake Forest School of Law, where he graduated second in his class. Afterwards, Judge Morrison served as a Solicitor in the courts in Thomasville. Governor Robert Scott selected Morrison to be his Legal Counsel and with this, Fred Morrison started his public service in Raleigh. Judge Morrison is the only individual to serve as Legal Counsel to two Governors from two different parties. When James Holshouser was elected Governor, he sought to have a smooth transition and appreciated the experience Judge Morrison brought to this position. Governor Holshouser appointed Judge Morrison, and when Holshouser left office, Morrison had several opportunities in North Carolina State Government. He chose to be Executive Director of the Inmate Grievance Commission.
Read more
North Carolina Real Estate Commission Welcomes New Members
Administrative LawThe General Assembly recently appointed Robert J. “Bob” Ramseur Jr. and William “Bill” Aceto to the North Carolina Real Estate Commission. Mr. Ramseur and Mr. Aceto were sworn in as new members at the September 13, 2023, business meeting.
Mr. Ramseur is an attorney and a partner at Ragsdale Liggett PLLC in Raleigh, where he focuses his practice on all aspects of residential and commercial real estate. Mr. Ramseur is a graduate of Wake Forest University, where he received both his bachelor’s degree and a Juris Doctorate. He is also a member of the NCBA. Mr. Ramseur was previously appointed to the Real Estate Commission in 2015 by Governor Pat McCrory and served as a past Commission Chair. His term with the Real Estate Commission ends June 30, 2026.
Mr. Aceto is a partner at Blue Ridge Realty & Investments in Boone. He has been a licensed real estate broker in North Carolina since 2007. Mr. Aceto graduated from Appalachian State University with a bachelor’s degree in political science and minors in business and criminal justice. Mr. Aceto is also a public member on the North Carolina Building Commission. His term with the Real Estate Commission ends July 31, 2026.
How Are Restricted Stock Units Taxed?
Tax SectionEmployers often issue incentive stock to employees to promote retention and performance. Restricted Stock Units or “RSUs” are one of many ways to do so. Unlike similarly named restricted stock, an RSU does not initially provide the recipient with any ownership in the corporation. Rather, they are a contractual obligation of the employer to issue stock to the holder of the RSU once the RSU vests. It is only upon the issuance of stock that the RSU holder is taxed. Therefore, a Section 83(b) election is not possible or necessary for RSUs, unlike restricted stock.
Once an RSU vests, the corporation issues stock to the RSU holder. That results in compensation income equal to the fair market value of the issued stock at the time of issuance. The corporation receives a corresponding deduction. Like other compensation income, the issuance of stock is subject to withholding of income and FICA taxes.
Read more
Swinging for Justice: Navigating the Fairways of Law in a Public Defender’s Internship
Government & Public SectorBy Alexandra Bentley
Prior to entering law school, I served as a police officer for seven years, witnessing firsthand the impact of legal representation and developing a strong desire to advocate for justice. After my 2L year at Elon Law, I had the incredible opportunity to intern at the Forsyth County Public Defender’s office this summer. This experience not only provided me with valuable insights into the inner workings of the court system but also deepened my understanding of the importance of government and public service law. In my spare time this summer, I also embraced new challenges by learning to play golf which helped me frame this new experience.
Picture teeing off at Augusta National – a scenario much like delving into the complexities of the public defender’s office. My journey from being a police officer to a law student set the stage for a unique perspective. This perspective allowed me to approach my internship with the precision and dedication of a seasoned golfer.
Read more
Uniform Parentage Act – Feedback Needed
Family Law SectionBy
Jennifer S. Tharrington
Scope of project: The Uniform Parentage Act, if passed, would revolutionize parentage law in North Carolina and provide our state with a uniform legal framework for establishing a parent-child relationship regardless of how children are conceived.
The reason this matters: Currently, there is little or no law in North Carolina that allows children born of assisted reproduction to be legally attached to their parents despite infertility increasing and more available interventions to conceive. This is a legal blindspot that is harming a significant and increasing number of our state’s children and their parents.
Now is the time for feedback!
Read more