According to a study from January 2016 to December 2021,[1] 374 ransomware attacks on U.S. health care delivery organizations exposed the Protected Health Information (PHI) of nearly 42 million patients. The cybercriminals demand ransom to unencrypt the exfiltrated medical data, and, as such, create a direct threat to public health and safety. In addition, if the facility refuses to pay, some hackers have started posting the sensitive health data on the dark web. Moreover, some of the breached facilities are being sued on behalf of the patients whose data was compromised. Consequently, these recent cyberattacks on health care have significantly increased the cost of cyber insurance. Here are a few examples of recent cyberattacks in health care.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Privacy and Data Securityhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngPrivacy and Data Security2023-03-08 11:21:012023-03-08 11:56:41Recent Cyberattacks on Health Care and the Consequences
Ann Wall is the 2023 recipient of the Award of Excellence. Ann was admitted to practice law in 1978. She has devoted her career to government service and Administrative Law. Ann became the General Counsel for the Department of Labor and rendered outstanding service to the people of North Carolina in assuring that labor conditions and workplace conditions were safe. More recently, she has been General Counsel to the North Carolina Secretary of State, Elaine Marshall. As Secretary of State Marshall has broken the glass ceiling on the Council of State, Ann has been her trusted counsel. Together, they have modernized the Office of Secretary of State, and it is a leader in the United States. Ann works tirelessly to research thoroughly and vet all issues. She works to bring all parties to the table with the common goal of doing what is best for North Carolina. Her efforts to assist the secretary in executing the legislative directive concerning notary publics is the most recent example of Ann’s outstanding work.
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.pngAdministrative2023-03-08 09:37:062023-03-09 16:15:23Ann B. Wall: Recipient of the 2023 Administrative Law Award of Excellence
Chapter 250 was ratified and enacted on March 5, 1923. The Zoning, Planning and Land Use Section celebrates the 100th anniversary of the North Carolina Zoning Enabling Act. The Zoning Enabling Act contained just eleven sections and empowered cities and towns to adopt zoning regulations and was just four pages long. By contrast, Chapter 160D of the North Carolina General Statutes is 131 pages, divided into 14 articles, and applies to both counties and municipalities equally.
Most of the originally adopted sections have stood the test of time. The purpose in Section 1 of the Zoning Enabling Act was to promote health, safety, morals, or the general welfare of the community. It authorized cities to regulate and restrict the height, number of stories and size of buildings and other structures, the percentage of lot that may be occupied, the size of yards, courts and other open spaces, the density of populations, and the location and uses of buildings, structures and land for trade, industry, residence or other purposes. Today, Section 160D-701 lists the following public purposes: to provide adequate light and air, to prevent the overcrowding of land, to avoid undue concentration of population, to lessen congestion in the streets, to secure safety from fire, panic and dangers, to facilitate the efficient and adequate provision of transportation, water, sewerage, schools, parks, and other public regulations, and to promote the health, safety, morals, or general welfare of the community.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00ZPLUhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngZPLU2023-03-08 09:14:242023-03-08 09:14:24The 100th Anniversary of the North Carolina Zoning Enabling Act
Men have historically dominated the legal profession. However, times are changing and more women are pursuing law degrees and legal industry jobs. According to a study done in 2021, women make up 55% of law students in the United States, nearly a 15% increase since 2000. Legal firms that strive to improve their gender diversity benefit from new perspectives and ideas that can lead to a forward-thinking culture and higher client retention rates. Just like their male counterparts, female lawyers have a lot to offer. Below are five reasons firms should hire female attorneys.
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 YLD2023-03-07 11:16:262023-03-07 11:16:26Women's History Month: 5 Reasons Firms Should Hire Female Attorneys
As a Family Law paralegal, assisting clients with regard to spousal support is an important skill. When a client comes to your office, they are often scared and concerned about their financial future. It is imperative to provide knowledge and expertise with respect to financial matters, while also being patient and understanding of the client’s concerns.
Helping a client navigate a spousal support case requires the paralegal to be knowledgeable of financial matters. Paralegals must also know how to obtain the documents necessary to calculate spousal support. As a matter of fact, there are potentially more documents needed for a spousal support case than in a child support case. Paralegals also need to understand how to do an analysis of their client’s monthly financial needs. This can be challenging because many people do not know how much their monthly expenses are, possibly due to the other spouse paying the bills. It is the paralegal’s duty to help clients determine how to obtain financial documents and what their expenses are. Paralegals need to know how to obtain online access to accounts, contact information for banks, find lender information for a mortgage, and other types of documents. Additionally, a paralegal must be able to assist clients in completing a financial analysis (Financial Affidavit) of their expenses. This is crucial to helping them determine how much support they need to survive each month. This can also be very time-consuming. Having tools at your fingertips to assist clients with document discovery and calculating their monthly expenses is critical to being a Family Law paralegal.
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.pngParalegals2023-03-06 16:02:302023-03-06 16:02:49Through Our Eyes – A Paralegal's View into Spousal Support (Post-Separation Support and Alimony)
“Our courts are designed to protect the stability of our law, and pro bono attorneys can play a role in that important tradition. Our courts work better when all parties have a say in the outcome, even those without sufficient means to participate. Protecting an individual’s position safeguards the law at the same time, and as an officer of the court, I see that as my sincere duty.”
Who spoke these wise words? None other than Lorin Lapidus – a man who is a stellar example of someone who dedicates his legal services to pro bono work and cultivates a strong pro bono atmosphere at his firm.
On behalf of the Selection Committee, I am reaching out to further encourage you to nominate a deserving lawyer for induction into the NCBA Legal Practice Hall of Fame. The nominations remain open until March 17, 2023.
I hope that you reviewed the comments included in a blog post from Ed Gaskins, encouraging members of the NCBA to nominate lawyers for induction into the Legal Practice Hall of Fame and giving special emphasis to the need for diversity. Those of us who are involved in this process fully support that emphasis. Ed’s blog was followed up by an excellent NC Lawyer magazine interview in which Judge Richard Doughton, the current Chair of the Senior Lawyers Division, and Judge Robert C. Hunter, the chair-elect of the SLD, seek more engagement for this section. They specifically reference the Hall of Fame and the banquet that will once again be held to allow the inductees and sponsors to share remarks. The reason that these fine members have spoken up about this topic is that they have personally observed how special an event this really is – not only for the inductees and sponsors, but for everyone who attends the banquets.
The Hall of Fame is designed to recognize a lifetime of exemplary service, high ethical and professional standards as a lawyer, and serving as a role model for all lawyers in North Carolina. I am sure that nearly all of you know lawyers who meet these criteria. As I have said before, one thing I can promise you is that it will mean more than you can know to that person – and to their family, friends, and colleagues.
Here are the official qualifications: a lawyer must have engaged in the practice of law for at least 30 years, primarily in North Carolina, and they must be a member in good standing of the North Carolina State Bar and the North Carolina Bar Association. The person must be living at the time of their nomination. They must have shown the highest standards of ethics and professional competency. And they must have given a high level of service to the bar and their communities.
Since it was founded in 1989, a total of 178 lawyers have been selected. These lawyers practice across the state, and since a change in name and scope in 2019 to include not only general practice lawyers but also lawyers with more focused practices, in a wide variety of practice areas.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Senior Lawyershttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngSenior Lawyers2023-03-06 12:37:262023-03-06 12:37:26Nominate a Deserving Colleague for the Legal Practice Hall of Fame
The John B. McMillan Distinguished Service Award honors current and retired members of the North Carolina State Bar throughout the state who have demonstrated exemplary service to the legal profession. Members of the Bar nominate colleagues who they feel have demonstrated service to the profession. The criteria to be selected for this award includes, but is not limited to, furthering the public’s understanding of and confidence in the law and justice system; devoting time to leadership to ensure equal access to our justice system; pro bono work to those who have limited meals; and treating opposing counsel with courtesy and respect. You can learn more about this award on the North Carolina State Bar’s website.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00FamilyLawhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngFamilyLaw2023-03-03 09:18:422023-03-03 11:21:58John B. McMillan Distinguished Service Award Recipient: Shelby Duffy Benton
Section 1377(a)(1) generally provides each shareholder of an S corporation is allocated income or loss of the corporation by (a) assigning an equal portion of each item of income or loss to each day of the year, and (b) dividing that portion pro rata among the shares outstanding on that day. For example, if there is $365 of taxable income for the year, $1 of income is allocated to each day. That $1 is allocated among the shareholders pro rata based on stock ownership on that day.
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.pngTAX2023-02-28 09:44:122023-02-28 09:44:12Section 1377(a)(2) Elections for S Corporations
By Peggy M. Pardue on behalf of the Communications Committee
Anna Skaggs is a North Carolina Certified Paralegal who was certified in 2016. She works for Collins Family & Elder Law Group in their Charlotte office.
Anna has been a Paralegal for her entire career and started her journey when she was just 19 years old. She will be celebrating 31 years in June of this year. Anna says, “when you know, you just know.” She had been considering law school but decided to look at the paralegal field. From the moment she sat in her first class at Marshall University, she never looked back or doubted that she made the right career choice. She is so thankful for the teachers, mentors, and attorneys who supported and guided her, and truly loves this work.
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.pngParalegals2023-02-22 11:40:562023-02-22 11:40:56Paralegal Spotlight: Anna Skaggs' Journey to Becoming a Paralegal
Recent Cyberattacks on Health Care and the Consequences
Privacy and Data SecurityBy Judith Beach
According to a study from January 2016 to December 2021,[1] 374 ransomware attacks on U.S. health care delivery organizations exposed the Protected Health Information (PHI) of nearly 42 million patients. The cybercriminals demand ransom to unencrypt the exfiltrated medical data, and, as such, create a direct threat to public health and safety. In addition, if the facility refuses to pay, some hackers have started posting the sensitive health data on the dark web. Moreover, some of the breached facilities are being sued on behalf of the patients whose data was compromised. Consequently, these recent cyberattacks on health care have significantly increased the cost of cyber insurance. Here are a few examples of recent cyberattacks in health care.
Read more
Ann B. Wall: Recipient of the 2023 Administrative Law Award of Excellence
Administrative LawAnn Wall is the 2023 recipient of the Award of Excellence. Ann was admitted to practice law in 1978. She has devoted her career to government service and Administrative Law. Ann became the General Counsel for the Department of Labor and rendered outstanding service to the people of North Carolina in assuring that labor conditions and workplace conditions were safe. More recently, she has been General Counsel to the North Carolina Secretary of State, Elaine Marshall. As Secretary of State Marshall has broken the glass ceiling on the Council of State, Ann has been her trusted counsel. Together, they have modernized the Office of Secretary of State, and it is a leader in the United States. Ann works tirelessly to research thoroughly and vet all issues. She works to bring all parties to the table with the common goal of doing what is best for North Carolina. Her efforts to assist the secretary in executing the legislative directive concerning notary publics is the most recent example of Ann’s outstanding work.
Read more
The 100th Anniversary of the North Carolina Zoning Enabling Act
Zoning Planning & Land Use SectionChapter 250 was ratified and enacted on March 5, 1923. The Zoning, Planning and Land Use Section celebrates the 100th anniversary of the North Carolina Zoning Enabling Act. The Zoning Enabling Act contained just eleven sections and empowered cities and towns to adopt zoning regulations and was just four pages long. By contrast, Chapter 160D of the North Carolina General Statutes is 131 pages, divided into 14 articles, and applies to both counties and municipalities equally.
Most of the originally adopted sections have stood the test of time. The purpose in Section 1 of the Zoning Enabling Act was to promote health, safety, morals, or the general welfare of the community. It authorized cities to regulate and restrict the height, number of stories and size of buildings and other structures, the percentage of lot that may be occupied, the size of yards, courts and other open spaces, the density of populations, and the location and uses of buildings, structures and land for trade, industry, residence or other purposes. Today, Section 160D-701 lists the following public purposes: to provide adequate light and air, to prevent the overcrowding of land, to avoid undue concentration of population, to lessen congestion in the streets, to secure safety from fire, panic and dangers, to facilitate the efficient and adequate provision of transportation, water, sewerage, schools, parks, and other public regulations, and to promote the health, safety, morals, or general welfare of the community.
Read more
Women’s History Month: 5 Reasons Firms Should Hire Female Attorneys
Young Lawyers DivisionMen have historically dominated the legal profession. However, times are changing and more women are pursuing law degrees and legal industry jobs. According to a study done in 2021, women make up 55% of law students in the United States, nearly a 15% increase since 2000. Legal firms that strive to improve their gender diversity benefit from new perspectives and ideas that can lead to a forward-thinking culture and higher client retention rates. Just like their male counterparts, female lawyers have a lot to offer. Below are five reasons firms should hire female attorneys.
Read more
Through Our Eyes – A Paralegal’s View into Spousal Support (Post-Separation Support and Alimony)
Paralegal DivisionAs a Family Law paralegal, assisting clients with regard to spousal support is an important skill. When a client comes to your office, they are often scared and concerned about their financial future. It is imperative to provide knowledge and expertise with respect to financial matters, while also being patient and understanding of the client’s concerns.
Helping a client navigate a spousal support case requires the paralegal to be knowledgeable of financial matters. Paralegals must also know how to obtain the documents necessary to calculate spousal support. As a matter of fact, there are potentially more documents needed for a spousal support case than in a child support case. Paralegals also need to understand how to do an analysis of their client’s monthly financial needs. This can be challenging because many people do not know how much their monthly expenses are, possibly due to the other spouse paying the bills. It is the paralegal’s duty to help clients determine how to obtain financial documents and what their expenses are. Paralegals need to know how to obtain online access to accounts, contact information for banks, find lender information for a mortgage, and other types of documents. Additionally, a paralegal must be able to assist clients in completing a financial analysis (Financial Affidavit) of their expenses. This is crucial to helping them determine how much support they need to survive each month. This can also be very time-consuming. Having tools at your fingertips to assist clients with document discovery and calculating their monthly expenses is critical to being a Family Law paralegal.
Read more
Pro Bono Spotlight: Lorin Lapidus
Pro Bono Committee“Our courts are designed to protect the stability of our law, and pro bono attorneys can play a role in that important tradition. Our courts work better when all parties have a say in the outcome, even those without sufficient means to participate. Protecting an individual’s position safeguards the law at the same time, and as an officer of the court, I see that as my sincere duty.”
Who spoke these wise words? None other than Lorin Lapidus – a man who is a stellar example of someone who dedicates his legal services to pro bono work and cultivates a strong pro bono atmosphere at his firm.
Read more
Nominate a Deserving Colleague for the Legal Practice Hall of Fame
Senior Lawyers DivisionOn behalf of the Selection Committee, I am reaching out to further encourage you to nominate a deserving lawyer for induction into the NCBA Legal Practice Hall of Fame. The nominations remain open until March 17, 2023.
I hope that you reviewed the comments included in a blog post from Ed Gaskins, encouraging members of the NCBA to nominate lawyers for induction into the Legal Practice Hall of Fame and giving special emphasis to the need for diversity. Those of us who are involved in this process fully support that emphasis. Ed’s blog was followed up by an excellent NC Lawyer magazine interview in which Judge Richard Doughton, the current Chair of the Senior Lawyers Division, and Judge Robert C. Hunter, the chair-elect of the SLD, seek more engagement for this section. They specifically reference the Hall of Fame and the banquet that will once again be held to allow the inductees and sponsors to share remarks. The reason that these fine members have spoken up about this topic is that they have personally observed how special an event this really is – not only for the inductees and sponsors, but for everyone who attends the banquets.
The Hall of Fame is designed to recognize a lifetime of exemplary service, high ethical and professional standards as a lawyer, and serving as a role model for all lawyers in North Carolina. I am sure that nearly all of you know lawyers who meet these criteria. As I have said before, one thing I can promise you is that it will mean more than you can know to that person – and to their family, friends, and colleagues.
Here are the official qualifications: a lawyer must have engaged in the practice of law for at least 30 years, primarily in North Carolina, and they must be a member in good standing of the North Carolina State Bar and the North Carolina Bar Association. The person must be living at the time of their nomination. They must have shown the highest standards of ethics and professional competency. And they must have given a high level of service to the bar and their communities.
Since it was founded in 1989, a total of 178 lawyers have been selected. These lawyers practice across the state, and since a change in name and scope in 2019 to include not only general practice lawyers but also lawyers with more focused practices, in a wide variety of practice areas.
Nominate an attorney for this award today.
Thanks for your time and attention. We look forward to hearing from you.
John B. McMillan Distinguished Service Award Recipient: Shelby Duffy Benton
Family Law SectionThe John B. McMillan Distinguished Service Award honors current and retired members of the North Carolina State Bar throughout the state who have demonstrated exemplary service to the legal profession. Members of the Bar nominate colleagues who they feel have demonstrated service to the profession. The criteria to be selected for this award includes, but is not limited to, furthering the public’s understanding of and confidence in the law and justice system; devoting time to leadership to ensure equal access to our justice system; pro bono work to those who have limited meals; and treating opposing counsel with courtesy and respect. You can learn more about this award on the North Carolina State Bar’s website.
Read more
Section 1377(a)(2) Elections for S Corporations
Tax SectionSection 1377(a)(1) generally provides each shareholder of an S corporation is allocated income or loss of the corporation by (a) assigning an equal portion of each item of income or loss to each day of the year, and (b) dividing that portion pro rata among the shares outstanding on that day. For example, if there is $365 of taxable income for the year, $1 of income is allocated to each day. That $1 is allocated among the shareholders pro rata based on stock ownership on that day.
Read more
Paralegal Spotlight: Anna Skaggs’ Journey to Becoming a Paralegal
Paralegal DivisionPeggy Pardue
By Peggy M. Pardue on behalf of the Communications Committee
Anna Skaggs is a North Carolina Certified Paralegal who was certified in 2016. She works for Collins Family & Elder Law Group in their Charlotte office.
Anna has been a Paralegal for her entire career and started her journey when she was just 19 years old. She will be celebrating 31 years in June of this year. Anna says, “when you know, you just know.” She had been considering law school but decided to look at the paralegal field. From the moment she sat in her first class at Marshall University, she never looked back or doubted that she made the right career choice. She is so thankful for the teachers, mentors, and attorneys who supported and guided her, and truly loves this work.
Read more