After two-plus years of mostly attending CLEs, webinars, and other knowledge-building events via Zoom, Teams or some other virtual platform, it was great to get together with like-minded privacy professionals in Washington, D.C., April 10-13 for the 2022 IAPP Global Privacy Summit. I’ll be honest, I did not know what to expect from an actual in-person conference and networking event, but the IAPP and its speakers and sponsors did not disappoint.
From headliners like Apple CEO Tim Cook and FTC Chair Lisa Khan to a plethora of informative breakout sessions, GPS was a great way to brush up on a variety of current topics. Throw in getting to spend some quality time catching up with folks I have not seen in several years (or in some cases had only met virtually over the last two), and it was a good time all around. One pro tip on navigating the large crowds at GPS is and always has been to find a few folks you know to pal up with for sessions and networking events. As the only person from my firm at GPS this year, it was great to have folks from our NCBA Privacy and Data Security Section family to team up with on occasion —just one more reason to be active in the section!
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 Security2022-05-11 16:10:352022-06-17 16:29:09Key Takeaways from the IAPP Global Privacy Summit 2022
The practice of law is many things – challenging, intellectually stimulating, problem solving, creative (and fun). At its best, the practice of law is built upon the shoulders, and with the help, of those who have gone before us, as well as our peers.
Giving Bar Association awards is a way to celebrate all of us who work to further justice and the rule of law by singling out a few to represent the best of us.
Administrative law and its practitioners serve the high purpose of protecting the ability of government to effectively function while protecting the constitutional rights of those entitled to due process and equal protection of law. Administrative law, well practiced, is vital to the rule of law and administration of justice.
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.pngAdministrative2022-05-10 12:18:212022-05-10 12:18:21Why Do We Make Such a Big Deal about Awards?
Kayla Britt is the example of a what everyone strives for in a great lawyer: dedicated, professional, passionate, humble.
A recipient of the NCBA YLD Young Lawyer of the Quarter for October through December 2020 and July through September 2021, Kayla has been working hard to serve those in North Carolina. Since law school, Kayla has made it a priority to focus on pro bono work.
Kayla shares, “Pro bono work is important to me because it allows me to assist those who may otherwise not have adequate assistance. It also allows me to broaden my experiences beyond the skills I learn in my job.”
Kayla works with the Housing Stability Pro Bono Project (“HSP”), which is a joint effort of the North Carolina Bar Foundation and North Carolina Pro Bono Resource Center in partnership with the North Carolina Office of Recovery & Resilience. This Project works with the Housing Opportunities and Prevention of Evictions Program (“HOPE”) — a program that provides income-based assistance for vulnerable tenants at risk of eviction. Volunteers with this project help to stabilize housing by facilitating agreements between tenants and landlords to accept HOPE terms.
Kayla’s favorite experience with HSP is when she facilitated a landlord-tenant agreement, one that led to helping many others: Kayla contacted a landlord to help a specific tenant. After learning about the program, the landlord wanted to help her other tenants with HOPE. Kayla was able to get a list from the landlord to refer to HOPE, potentially preventing many other evictions.
“The overwhelming joy tenants exhibit when they find out that we reached an agreement with their landlord has been more than I ever expected to experience in a pro bono role,” Kayla said.
Beyond her pro bono service with HSP, Kayla is an Assistant Attorney General with the North Carolina Department of Justice Appellate & Post-Conviction Section where she prepares the state’s criminal briefs, responds to habeas corpus petitions, and appears before both North Carolina Appellate Courts and Federal District Courts. She volunteers with Wills For Heroes, assisting first responders with estate planning.
Kayla is a member of the NCBA Litigation Section and co-chair of Young Lawyers Division Law Student Outreach Committee.
Sections 280G and 4999 impose a 20% excise tax in addition to regular income taxes on individuals who receive an excess parachute payment upon a change of control or sale of a substantial portion of the assets of a corporation. Section 280G also prohibits the corporation from deducting the payment. However, there are notable exceptions to these general rules, including the shareholder voting exception in Section 280G(b)(5)(B).
Only officers, certain shareholders, and the highest paid group of individuals of a corporation are subject to the golden parachute rules. Parachute payments are limited by definition to payments equal to or exceeding three times the individual’s base salary. However, even if the Section 280G rules would generally apply, there may be an opportunity for the corporation to apply the shareholder approval exception. The exception applies only to corporations whose stock is not readily tradable on an established securities market, as defined in Treas. Reg. § 1.897-1(m). A corporation is treated as having regularly traded stock if either (i) it is a member of an affiliated group of corporations and stock of any member of such group is readily tradable on an established securities market, or (ii) its parent corporation has any ownership that is readily tradable on an established securities market and the stock of the corporation constitutes a substantial portion of the fair market value of the assets of the parent corporation.
We don’t need anything else to add to our to-do list. We don’t need to overhaul our entire practice. Instead, we can do one little thing that could make a big, positive impact through a practice called micro mindfulness.
Micro mindfulness is a practice of interspersing small doses (think less than 0.1 of your time) of attention to the present moment a few times throughout the day. It’s as simple as adding just a pinch of salt to enhance your meal. As my late grandmother used to say, “A little bit will do ya.”
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Jessica Junqueirahttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngJessica Junqueira2022-05-02 14:39:202022-05-02 14:39:20Micro Mindfulness For Modern Lawyers
The past two years have changed not only where and how we work, but with whom we work. After several employee retirements and departures, the Office of Administrative Hearings has welcomed the following new members to the administrative bench:
The Honorable Michael C. Byrne was appointed and sworn in as an Administrative Law Judge on June 1, 2020. Judge Byrne’s office is located in the OAH Raleigh office. Before becoming an Administrative Law Judge, Judge Byrne was a solo practitioner for many years representing state employees and law enforcement officers in administrative litigation. He is licensed to practice in the State of North Carolina as well as admitted to practice before the United States District Court for the Eastern, Middle and Western Districts of North Carolina and the Fourth Circuit Court of Appeals. Judge Byrne received a J.D. from Campbell University’s Norman Adrian Wiggins School of Law and received a B.A. from North Carolina State University. Read more
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.pngAdministrative2022-05-02 10:56:302022-05-02 10:56:30Who’s New at OAH
By the time I retire from practicing law, I envision a legal profession that values and prioritizes mental health. My vision is motivated by personal loss and experience, and a sincere hope for change.[1]
Just before dawn on Thanksgiving Day, 2018, I received a phone call from my father. It was a call that we all hope never to receive, but that sadly, many of us have or may receive one day. In a shattered state, my father told me that my younger sister, just 28 years old at the time, had taken her own life.
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 YLD2022-04-29 09:17:542022-04-29 09:17:54My Vision for the Legal Profession: Prioritizing Attorney Mental Health
We have some good news if you missed the recent Appellate Insights Program with the Honorable Toby J. Heytens of the Fourth Circuit Court of Appeals. We recorded it, and you can watch it online.
You can access the recording by clicking on this link and entering the following passcode: zw7?7n3u
Judge Heytens is the newest member of the Fourth Circuit. His discussion of his role as Virginia’s Solicitor General and his transition to the federal bench were riveting. He also had some great practice tips.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Appellatehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngAppellate2022-04-27 15:37:552022-04-27 15:37:55Video of Appellate Insights Program with Judge Toby J. Heytens
The 124th Annual Meeting of the North Carolina Bar Association will be held on Thursday and Friday, June 23 and 24, at the Benton Convention Center in Winston-Salem. This will mark the NCBA’s first in-person Annual Meeting since 2019. The NCBA staff have worked hard to provide members with an event worth the wait, and I encourage everyone to attend.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Membership Committeehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngMembership Committee2022-04-27 11:53:122023-03-09 10:45:112022 Annual Meeting: Join Us in Winston-Salem this June
The NCBA YLD is pleased to announce the winner of our 2022 Writing Competition: Natalia Talbot, “My Vision for the Legal Profession: Prioritizing Attorney Mental Health.”
Natalia’s piece addresses the critical issue of attorney mental health. She shares her own journey, identifies important resources, and proposes specific steps we can all take to move toward a healthier version of our chosen profession. Congratulations to Natalia, and thank you to all who submitted pieces for consideration. We are grateful for the time and effort you committed to the process!
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 YLD2022-04-27 09:25:542022-04-27 09:25:54The NCBA YLD Announces the Winner of the 2022 Writing Competition
Key Takeaways from the IAPP Global Privacy Summit 2022
Privacy and Data SecurityAfter two-plus years of mostly attending CLEs, webinars, and other knowledge-building events via Zoom, Teams or some other virtual platform, it was great to get together with like-minded privacy professionals in Washington, D.C., April 10-13 for the 2022 IAPP Global Privacy Summit. I’ll be honest, I did not know what to expect from an actual in-person conference and networking event, but the IAPP and its speakers and sponsors did not disappoint.
From headliners like Apple CEO Tim Cook and FTC Chair Lisa Khan to a plethora of informative breakout sessions, GPS was a great way to brush up on a variety of current topics. Throw in getting to spend some quality time catching up with folks I have not seen in several years (or in some cases had only met virtually over the last two), and it was a good time all around. One pro tip on navigating the large crowds at GPS is and always has been to find a few folks you know to pal up with for sessions and networking events. As the only person from my firm at GPS this year, it was great to have folks from our NCBA Privacy and Data Security Section family to team up with on occasion —just one more reason to be active in the section!
Read more
Why Do We Make Such a Big Deal about Awards?
Administrative LawBy the Communications Committee
The practice of law is many things – challenging, intellectually stimulating, problem solving, creative (and fun). At its best, the practice of law is built upon the shoulders, and with the help, of those who have gone before us, as well as our peers.
Giving Bar Association awards is a way to celebrate all of us who work to further justice and the rule of law by singling out a few to represent the best of us.
Administrative law and its practitioners serve the high purpose of protecting the ability of government to effectively function while protecting the constitutional rights of those entitled to due process and equal protection of law. Administrative law, well practiced, is vital to the rule of law and administration of justice.
Read more
Pro Bono Spotlight: Kayla Britt
Pro Bono CommitteeKayla Britt
By Kaitlyn Fudge
Kayla Britt is the example of a what everyone strives for in a great lawyer: dedicated, professional, passionate, humble.
A recipient of the NCBA YLD Young Lawyer of the Quarter for October through December 2020 and July through September 2021, Kayla has been working hard to serve those in North Carolina. Since law school, Kayla has made it a priority to focus on pro bono work.
Kayla shares, “Pro bono work is important to me because it allows me to assist those who may otherwise not have adequate assistance. It also allows me to broaden my experiences beyond the skills I learn in my job.”
Kayla works with the Housing Stability Pro Bono Project (“HSP”), which is a joint effort of the North Carolina Bar Foundation and North Carolina Pro Bono Resource Center in partnership with the North Carolina Office of Recovery & Resilience. This Project works with the Housing Opportunities and Prevention of Evictions Program (“HOPE”) — a program that provides income-based assistance for vulnerable tenants at risk of eviction. Volunteers with this project help to stabilize housing by facilitating agreements between tenants and landlords to accept HOPE terms.
Kayla’s favorite experience with HSP is when she facilitated a landlord-tenant agreement, one that led to helping many others: Kayla contacted a landlord to help a specific tenant. After learning about the program, the landlord wanted to help her other tenants with HOPE. Kayla was able to get a list from the landlord to refer to HOPE, potentially preventing many other evictions.
“The overwhelming joy tenants exhibit when they find out that we reached an agreement with their landlord has been more than I ever expected to experience in a pro bono role,” Kayla said.
Beyond her pro bono service with HSP, Kayla is an Assistant Attorney General with the North Carolina Department of Justice Appellate & Post-Conviction Section where she prepares the state’s criminal briefs, responds to habeas corpus petitions, and appears before both North Carolina Appellate Courts and Federal District Courts. She volunteers with Wills For Heroes, assisting first responders with estate planning.
Kayla is a member of the NCBA Litigation Section and co-chair of Young Lawyers Division Law Student Outreach Committee.
Golden Parachute Payments – Shareholder Approval Exception
Tax SectionSections 280G and 4999 impose a 20% excise tax in addition to regular income taxes on individuals who receive an excess parachute payment upon a change of control or sale of a substantial portion of the assets of a corporation. Section 280G also prohibits the corporation from deducting the payment. However, there are notable exceptions to these general rules, including the shareholder voting exception in Section 280G(b)(5)(B).
Only officers, certain shareholders, and the highest paid group of individuals of a corporation are subject to the golden parachute rules. Parachute payments are limited by definition to payments equal to or exceeding three times the individual’s base salary. However, even if the Section 280G rules would generally apply, there may be an opportunity for the corporation to apply the shareholder approval exception. The exception applies only to corporations whose stock is not readily tradable on an established securities market, as defined in Treas. Reg. § 1.897-1(m). A corporation is treated as having regularly traded stock if either (i) it is a member of an affiliated group of corporations and stock of any member of such group is readily tradable on an established securities market, or (ii) its parent corporation has any ownership that is readily tradable on an established securities market and the stock of the corporation constitutes a substantial portion of the fair market value of the assets of the parent corporation.
Read more
Micro Mindfulness For Modern Lawyers
Featured PostsBy Colleen L. Byers
We don’t need anything else to add to our to-do list. We don’t need to overhaul our entire practice. Instead, we can do one little thing that could make a big, positive impact through a practice called micro mindfulness.
Micro mindfulness is a practice of interspersing small doses (think less than 0.1 of your time) of attention to the present moment a few times throughout the day. It’s as simple as adding just a pinch of salt to enhance your meal. As my late grandmother used to say, “A little bit will do ya.”
Read more
Who’s New at OAH
Administrative LawBy the Communications Committee
The past two years have changed not only where and how we work, but with whom we work. After several employee retirements and departures, the Office of Administrative Hearings has welcomed the following new members to the administrative bench:
The Honorable Michael C. Byrne was appointed and sworn in as an Administrative Law Judge on June 1, 2020. Judge Byrne’s office is located in the OAH Raleigh office. Before becoming an Administrative Law Judge, Judge Byrne was a solo practitioner for many years representing state employees and law enforcement officers in administrative litigation. He is licensed to practice in the State of North Carolina as well as admitted to practice before the United States District Court for the Eastern, Middle and Western Districts of North Carolina and the Fourth Circuit Court of Appeals. Judge Byrne received a J.D. from Campbell University’s Norman Adrian Wiggins School of Law and received a B.A. from North Carolina State University. Read more
My Vision for the Legal Profession: Prioritizing Attorney Mental Health
Young Lawyers DivisionThis piece was selected as the winning entry in the YLD’s 2022 Writing Competition.
By Natalia Talbot
By the time I retire from practicing law, I envision a legal profession that values and prioritizes mental health. My vision is motivated by personal loss and experience, and a sincere hope for change.[1]
Just before dawn on Thanksgiving Day, 2018, I received a phone call from my father. It was a call that we all hope never to receive, but that sadly, many of us have or may receive one day. In a shattered state, my father told me that my younger sister, just 28 years old at the time, had taken her own life.
Read more
Video of Appellate Insights Program with Judge Toby J. Heytens
Appellate PracticeWe have some good news if you missed the recent Appellate Insights Program with the Honorable Toby J. Heytens of the Fourth Circuit Court of Appeals. We recorded it, and you can watch it online.
You can access the recording by clicking on this link and entering the following passcode: zw7?7n3u
Judge Heytens is the newest member of the Fourth Circuit. His discussion of his role as Virginia’s Solicitor General and his transition to the federal bench were riveting. He also had some great practice tips.
2022 Annual Meeting: Join Us in Winston-Salem this June
Membership CommitteeThe 124th Annual Meeting of the North Carolina Bar Association will be held on Thursday and Friday, June 23 and 24, at the Benton Convention Center in Winston-Salem. This will mark the NCBA’s first in-person Annual Meeting since 2019. The NCBA staff have worked hard to provide members with an event worth the wait, and I encourage everyone to attend.
Read more
The NCBA YLD Announces the Winner of the 2022 Writing Competition
Young Lawyers DivisionClaire O’Brien
Michael Cohen
By Claire O’Brien and Michael Cohen
The NCBA YLD is pleased to announce the winner of our 2022 Writing Competition: Natalia Talbot, “My Vision for the Legal Profession: Prioritizing Attorney Mental Health.”
Natalia’s piece addresses the critical issue of attorney mental health. She shares her own journey, identifies important resources, and proposes specific steps we can all take to move toward a healthier version of our chosen profession. Congratulations to Natalia, and thank you to all who submitted pieces for consideration. We are grateful for the time and effort you committed to the process!
Your YLD Communications Committee Co-Chairs,
Claire O’Brien and Michael Cohen