Be Careful What You Ask For: Pension Jurisdiction and Military Divorce

By Kristopher J. Hilscher

The following is a hypothetical illustrating problems and interplay between pension jurisdiction and divorce for military servicepersons.

The Initial Problem

Lisa approached Tom. The time had come. It was the “D” word they’d been avoiding. No, not a new dog . . . Lisa wanted a divorce. Tom knew the divorce would be complex as Tom served in the Army Reserves for nearly 15 years. Why now? What about the children? What about the house they bought last year? Despite Tom’s many thoughts and issues with the divorce, he knew it was time to call a lawyer and determine the best path between two places: marriage and divorce.

Tom’s lawyer Bill, as with most lawyers, advised him to file an action against Lisa requesting the relief Tom wanted such as seeing his children on a regular basis and obtaining a reasonable division of assets. Bill and Tom did not know that they may have inadvertently decided an important issue regarding Tom’s retired pay by filing.

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Checking In: August 17, 2021

Compiled by Jessica Junqueira

First Citizens Bank Welcomes Matthew G.T. Martin As Chief Counsel

Matthew G.T. Martin has joined First Citizens Bank as chief counsel. He will oversee corporate and general bank legal functions and litigation management, and he will advise executive management and its corporate board on legal matters. Martin will also serve as Corporate Secretary to the First Citizens BancShares Board of Directors. Before his role with First Citizens Bank, Martin was the U.S. Attorney for the Middle District of North Carolina, and as part of this role, he led the U.S. Department of Justice prosecution office. Martin has prior experience as Associate General Counsel of Duke Energy. He received a J.D. from the University of North Carolina School of Law, where he was the editor in chief of the North Carolina Law Review, and a bachelor’s degree from the University of North Carolina.

Attorneys Join Michael Best & Friedrich LLP

Brian AssessorBrian Assessor has joined the firm as a senior associate attorney. Assessor helps companies obtain patent protection for their computer and software technologies. He oversees U.S. and international patent drafting and prosecution in a number of technical areas including hardware, software, network infrastructures, semiconductors, and more. Assessor has previous experience in international law and intellectual property law, and he worked as a patent examiner at the U.S. Patent and Trademark office. He holds a J.D. from the University of Baltimore School of Law and a B.S. in computer engineering with a concentration in cognitive science from Villanova University.

Deborah Gerhardt has joined Michael Best as of counsel and will work in the Intellectual Property practice group. She represents a variety of clients who include Fortune 500 corporations, small businesses, nonprofits, museums, and more. She was in private practice for nearly 10 years before becoming a professor of law at the University of North Carolina School of Law. While practicing with Michael Best, she will continue to work as the Reef C. Ivey II Excellence Fund Term Professor of Law at UNC School of Law. Gerhardt received a J.D., cum laude, from Case Western Reserve University School of Law, and she holds an A.B. from Duke University. Read more

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Welcome to a New Bar Year!

By Amy E. Richardson

“I believe in hope. I believe in BELIEVE.” – Ted Lasso

When I started to practice law in North Carolina, the Litigation Section was critical to making me feel at home. It was a source of information, legal education, professional connections and friendships. My goal as Section Chair this year is to provide those same opportunities and connections to you as members of the section.

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Kernodle-Hodges Receives the Paralegal Division’s Endorsement for the NCSB Board of Paralegal Certification

By Shawana Almendarez

NCBA Paralegal Division Special Nomination Committee

The Notification

On June 23, 2021, the North Carolina State Bar Board of Paralegal Certification (hereinafter “Board”) notified the Paralegal Division (hereinafter “division”) of a call for nominations pursuant to 27 N.C.A.C. Chapter 1G – Section .0105 to fill an upcoming vacancy on the Board.

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Statutes of Collections for Federal and North Carolina Taxes

By John G. Hodnette

For administrative convenience, federal and North Carolina law both provide that after a specific period of time, uncollected taxes are written off and released. This provides some relief for taxpayers who owe taxes for years long past as well as preventing tax agencies from fruitlessly pursuing old and cold liabilities.

Section 6502 provides the federal collection time limit, stating the collection statute expiration date (“CSED”) is 10 years after the assessment of the tax. There are certain events that extend the date as provided in Section 6503, including the taxpayer’s bankruptcy, spending time outside the United States, and filing a collection due process appeals hearing request. Before the expiration of the CSED, the IRS can seek to extend the 10-year period. However, it rarely does that.

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NCBA YLD’s Lunch and Learn Series Wins ABA Award of Achievement

By Lisa Arthur

On Tuesday, August 3, 2021, the NCBA YLD accepted the ABA Award of Achievement in the “Single Project: Service to the Bar” category. This award continues the NCBA YLD’s winning streak in taking home an ABA Award of Achievement every year, and we are grateful for this honor.

The Lunch and Learn Series is the brainchild of our fearless Division Director, Sheila Spence, who crafted the project in response to requests from young lawyers about potential career paths in the legal profession. Sheila created four virtual panels held during the lunch hour on the following topics: sports and entertainment law, going in house, working in nonprofits, and working in BigLaw.

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North Carolina Statutory Changes

By Anthony D. Nicholson

For Elder & Special Needs Law attorneys, there are some significant new North Carolina statutory changes we need to be aware of. Would you like to file all your probate, guardianship and other court filings online? I hope so. Soon you will be required to do so. Tired of going through the full guardianship process for a single transaction and then undoing the guardianship when the transaction is completed? There is a new fix for that. The basics are below. For a more detailed description of the statutory changes, see the Legislative Update section of the manuscript for the 2021 Annual Estate Planning & Fiduciary Law Program.

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Where Am I and Where Am I Going?

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The NCBA Professional Vitality Committee creates sourced articles centered on reducing inherent stress and enhancing vitality in the lives of legal professionals and offers those resources as a benefit for members of the North Carolina Bar Association.

By Celia Pistolis

I was shocked to learn that I am a “senior lawyer.” Although I am not quite certain who has the audacity to make this determination, I think it means that I can now give advice to my younger colleagues.

But before you finish your predictable eye roll, let me say that this article is not about giving you advice. I am sure you hear enough advice from all sorts of people: your spouse, your significant other, your best friends, your colleagues, your mentor, your siblings, your parents, your hairstylist/barber, your mechanic, and even strangers.

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A Note To My Younger Self

The NCBA Professional Vitality Committee creates sourced articles centered on reducing inherent stress and enhancing vitality in the lives of legal professionals and offers those resources as a benefit for members of the North Carolina Bar Association.

By Coleman Cowan

Life is a journey. We all learn from our experiences. And if we’re paying attention, we become better people and lawyers not only from our successes but also from our failures. When I first started practicing, I made an effort to soak up as much knowledge and insight as I could from older, more experienced lawyers. Now that I’m one of them, I’ve taken on mentoring roles to help young lawyers just beginning to practice. If I’m honest, more time has passed than I would like to admit, but I still remember what it was like to be young, inexperienced, and fighting for my place at the table.

What appears below is a note to my younger self, with a bit of knowledge and experience I gained since I started practicing law more than 25 years ago. The idea was to help young lawyers – and maybe some not so young – learn from the experience of others, and perhaps come to terms a bit with the stress and pressure of being a new lawyer finding your way in an adversarial profession, whether in a transactional or a litigation practice.

A complete list of guidance would be endless, and there are likely as many good pieces of advice as there are practicing lawyers in the state. What appears below is in part unique to my experience, but also broad enough that others might benefit.

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Greetings from the New Section Chair

By Nahale Freeland Kalfas

Greetings Administrative Law Section Members –

It is my honor to serve this year as chair of the Administrative Law Section that has provided me with collegiality and useful information throughout the years. There is no doubt that this coming year will continue to be an opportunity to further refine our ability to counsel creatively, develop new skills, and pivot for our clients in challenging times. It is my hope that our section will continue its robust level of discussion and content with committee reports, discussion boards, blog posts and CLEs. I also hope that we can reach out to our colleagues newer to practice to provide both formal and informal mentorship opportunities, learning as much from them as we teach.

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