The COVID-19 pandemic has clarified many significant issues that impact each of us not only as legal professionals, but as members of a global community. These authors gave voice to unique perspectives within that community. Their pieces address the challenges of pandemic parenthood, cry out for social justice, and offer a dream of a future with greater environmental stewardship. We hope these pieces prompt you to reflect on our shared experience of living during this unusual time.
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 YLD2021-03-29 11:31:012021-03-31 11:26:32The NCBA YLD Announces the Winners of the 2021 Writing Competition
Recent studies indicate that more than 1.4 million transgender adults live in America. That’s around 0.5% of adults. If you’ve encountered 200 clients in your practice, odds are at least one of them is transgender, even if you didn’t know it.
Transgender people are those whose gender identity is different than the gender assigned at birth. Gender identity is one’s innermost concept of self and gender. For example, a person may identify as transgender if they were assigned female at birth, but identify as a man or non-binary (or something else like genderqueer or gender fluid). This article provides four tips for working with transgender clients, regardless of whether you know they are transgender when they first walk in (or videoconference in) your office. Read more
While providers navigate a sea of COVID-19 related waivers and exceptions, significant changes to the federal Stark Law, Anti-Kickback Statute and Civil Monetary Penalties Law will shape provider collaboration and the fraud and abuse landscape for years to come. The NCBA Health Law Section’s annual CLE program will include a presentation by Kelsey Jernigan and Steve Pine, who will discuss how the long-awaited Final Rules contain significant accommodations for value-based care models, while modernizing the regulations in an aim to align with the current health care industry. Ms. Jernigan and Mr. Pine will explore how the health care industry can utilize these accommodations to pursue value-based care in a post-COVID-19 environment.
Please join your health law colleagues around the state for our annual CLE program, Friday, April 23, 2021, which includes this discussion about changes to the federal Stark Law and Anti-Kickback Statute, as well as presentations involving telehealth opportunities, managing health care internal investigations, effective compliance programs, and health care policy developments.
This year’s program – “The New Normal Is That Nothing Is Normal” – will be entirely virtual, so you can join us from your office, home, or anywhere with wi-fi! You can receive 6 total CLE credits, including 1.0 hour of Technology Training. If you register by Friday, April 23, you can take advantage of early bird pricing. Register for the CLE here.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00HealthLawhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngHealthLaw2021-03-26 14:14:272021-03-26 14:14:27Join Us For The 2021 Health Law Section Annual CLE Program
In December, the North Carolina Task Force for Racial Equity in Criminal Justice delivered recommendations to Gov. Roy Cooper to make the criminal justice system and law enforcement system fairer to Black people and communities of color. Now, we are in the next phase of our work – turning these recommendations into reality to make North Carolina safer for every person.
The Task Force was led by Attorney General Josh Stein and Justice Anita Earls and included North Carolinians with a range of experiences with the systems that shape, and so often have failed, our communities. Our 125 recommendations span a breadth of criminal justice issues – some well-known, some not – that call for real, meaningful change to address racial inequities.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00CriminalJusticehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngCriminalJustice2021-03-26 12:46:152021-03-26 14:07:33Addressing Racial Inequities in North Carolina’s Criminal Justice System
This is the second installment of this article. The first installment was previously posted on the Tax Section’s blog.
I. No Easement Charitable Contribution Deduction Allowed Where Form 8283 Did Not Include Cost Basis Information.
In yet another case of a failed charitable contribution donation deduction, in Oakhill Woods, LLC v. Commission, TC Memo 2020-24, the Tax Court disallowed an easement charitable contribution donation deduction because the taxpayer failed to include tax basis information on the Form 8283. That resulted in a disallowed deduction of almost $8 million.
On its tax return for the year of the donation, the taxpayer did not report its income tax basis in the donated easement but instead added an attachment to the Form 8283 stating that “the basis of the property is not taken into consideration when computing the amount of the deduction.” The Tax Court ruled, since the tax basis information was not included on the Form 8283 as originally filed for the year of the donation, the charitable deduction failed the substantiation requirements of Section 170.
The Tax Court noted the taxpayer may not qualify for the reasonable cause defense under Section 170(f)(11)(A)(ii)(II). The LLC argued it prepared and filed its Form 8283 in this manner based on advice of its CPA, who prepared the return, as well as the advice of a consulting firm named Forever Forests. Because Forever Forests was involved with the conservation donation, another court would have to determine, at a later date, whether it was a “competent and independent advisor unburdened with a conflict of interest” and whether the CPA was a competent tax professional who provided tax advice independent of that supplied by Forever Forests.
Paralegal Spotlight is the division’s monthly publication designed to share division members’ stories with colleagues, inspire present and future paralegal professionals, and strengthen awareness of the profession and association.
Each month, we select one amazing paralegal from among our membership and ask them to share a little bit about their personal and professional life. Join Paralegal Spotlight as we learn more about member talents, skills, personal and professional goals, technology tips, accomplishments, volunteer work, and more.
The YLD’s Law Week and Liberty Bell Committee is gearing up for the 2021 Law Day on Friday, May 7, 2021. This year’s Law Day theme is “Advancing the Rule of Law Now.” Please be on the lookout for updates on the virtual luncheon. The committee hosted its first virtual Moot Court Competition on Saturday, March 20, and selected four deserving students to move forward to the final round being held at 11 a.m. on Law Day. The committee also hosts multiple other competitions and will be selecting winners for those this month. Finally, the committee will also select the recipient of the prestigious Liberty Bell Award. The winners of these competitions and the recipient of the Liberty Bell Award will be announced during the Law Day virtual ceremony on May 7. Read more
Over the past year, many law students have faced unique challenges while competing on behalf of advocacy programs that have been modified in response to the COVID-19 pandemic. Namely, virtual competition platforms have become commonplace and fundamentally changed the nature of many advocacy competitions. Throughout the past few months, Campbell Law School’s Moot Court Team has worked diligently to respond to this adversity and succeeded.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Bankruptcyhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngBankruptcy2021-03-24 10:37:222021-03-24 10:37:22Campbell Law School Moot Court Team Finds Competitive Success Arguing BAPCPA's Amendments to the Automatic Stay
SolarWinds made a name for itself as the developer of tools for network monitoring that help small and large companies efficiently run their environment. While not a security-focused company from a product standpoint, the understanding was that the code behind SolarWinds’ tools was protected as intellectual property and that updates were safe to run until it turned out that both of these assumptions were wrong.
How Was the Compromise Detected?
In late 2020, FireEye, a company focused on cybersecurity and internationally involved in helping companies post cyber incident, detected some unusual activity on the FireEye network. FireEye detected it was hacked after the attackers tried to register a device to FireEye’s multi-factor authentication system using stolen credentials. The system then notified the employee, whose credentials were stolen, and alerted the FireEye security team of this new device. This notice triggered an internal investigation to learn who was trying to register this device. FireEye performed in-depth code analysis and determined that the intrusion originated with a SolarWinds product called Orion. Some analysts believe that attacking FireEye was a mistake by the attackers since it sped up detection of the SolarWinds hack. Read more
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 Security2021-03-23 09:28:132021-03-23 09:30:40SolarWinds – What Do We Know and What Can We Learn From It?
Happy spring! We are beginning to add resources to our online library, including recordings of two recent discussions from last week: (1) the joint YLD/PDS specialist discussion from March 16, “Becoming a Privacy Law Specialist: Exploring NC’s Newest Legal Specialization,” and (2) the Fireside Chat from March 17, “Managing Third-Party Privacy and Security Risks.”
We invite you to review the materials if you weren’t able to join or to revisit the materials at your leisure.
Here is a reminder of how to navigate the library.
How Do I Access the Library?
Click on “Communities.”
Scroll and find your community.
Click on the “Library” tab.
How Do I Find Content in the Library?
On the left side under folders, you will see varying folders.
When you click on a folder, the contents of the folder will pop up on the right side under “Folder Contents.”
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 Security2021-03-22 15:28:272021-03-22 15:37:14Privacy and Data Security Section Updates and Library How-To
The NCBA YLD Announces the Winners of the 2021 Writing Competition
Featured Posts, Young Lawyers DivisionClaire O’Brien
Christina Cress
By Claire O’Brien and Christina Cress
The NCBA YLD is thrilled to announce the winners of our 2021 Writing Competition:
• Cara Ludwig, “Letter to Adelaide.”
• Lashieka Hardin, “Blurred Lines.”
• Alex Hardee, “The Last Resort.”
The COVID-19 pandemic has clarified many significant issues that impact each of us not only as legal professionals, but as members of a global community. These authors gave voice to unique perspectives within that community. Their pieces address the challenges of pandemic parenthood, cry out for social justice, and offer a dream of a future with greater environmental stewardship. We hope these pieces prompt you to reflect on our shared experience of living during this unusual time.
Read more
Diversity, Equity, & Inclusion (DEI) Series: Four Tips for Effectively Representing Gender Diverse Clients
DEI, Pro Bono CommitteeRecent studies indicate that more than 1.4 million transgender adults live in America. That’s around 0.5% of adults. If you’ve encountered 200 clients in your practice, odds are at least one of them is transgender, even if you didn’t know it.
Transgender people are those whose gender identity is different than the gender assigned at birth. Gender identity is one’s innermost concept of self and gender. For example, a person may identify as transgender if they were assigned female at birth, but identify as a man or non-binary (or something else like genderqueer or gender fluid). This article provides four tips for working with transgender clients, regardless of whether you know they are transgender when they first walk in (or videoconference in) your office. Read more
Join Us For The 2021 Health Law Section Annual CLE Program
Health Law SectionWhile providers navigate a sea of COVID-19 related waivers and exceptions, significant changes to the federal Stark Law, Anti-Kickback Statute and Civil Monetary Penalties Law will shape provider collaboration and the fraud and abuse landscape for years to come. The NCBA Health Law Section’s annual CLE program will include a presentation by Kelsey Jernigan and Steve Pine, who will discuss how the long-awaited Final Rules contain significant accommodations for value-based care models, while modernizing the regulations in an aim to align with the current health care industry. Ms. Jernigan and Mr. Pine will explore how the health care industry can utilize these accommodations to pursue value-based care in a post-COVID-19 environment.
Please join your health law colleagues around the state for our annual CLE program, Friday, April 23, 2021, which includes this discussion about changes to the federal Stark Law and Anti-Kickback Statute, as well as presentations involving telehealth opportunities, managing health care internal investigations, effective compliance programs, and health care policy developments.
This year’s program – “The New Normal Is That Nothing Is Normal” – will be entirely virtual, so you can join us from your office, home, or anywhere with wi-fi! You can receive 6 total CLE credits, including 1.0 hour of Technology Training. If you register by Friday, April 23, you can take advantage of early bird pricing. Register for the CLE here.
Addressing Racial Inequities in North Carolina’s Criminal Justice System
Criminal JusticeIn December, the North Carolina Task Force for Racial Equity in Criminal Justice delivered recommendations to Gov. Roy Cooper to make the criminal justice system and law enforcement system fairer to Black people and communities of color. Now, we are in the next phase of our work – turning these recommendations into reality to make North Carolina safer for every person.
The Task Force was led by Attorney General Josh Stein and Justice Anita Earls and included North Carolinians with a range of experiences with the systems that shape, and so often have failed, our communities. Our 125 recommendations span a breadth of criminal justice issues – some well-known, some not – that call for real, meaningful change to address racial inequities.
Read more
Federal Income Tax Update
Tax SectionThis is the second installment of this article. The first installment was previously posted on the Tax Section’s blog.
I. No Easement Charitable Contribution Deduction Allowed Where Form 8283 Did Not Include Cost Basis Information.
In yet another case of a failed charitable contribution donation deduction, in Oakhill Woods, LLC v. Commission, TC Memo 2020-24, the Tax Court disallowed an easement charitable contribution donation deduction because the taxpayer failed to include tax basis information on the Form 8283. That resulted in a disallowed deduction of almost $8 million.
On its tax return for the year of the donation, the taxpayer did not report its income tax basis in the donated easement but instead added an attachment to the Form 8283 stating that “the basis of the property is not taken into consideration when computing the amount of the deduction.” The Tax Court ruled, since the tax basis information was not included on the Form 8283 as originally filed for the year of the donation, the charitable deduction failed the substantiation requirements of Section 170.
The Tax Court noted the taxpayer may not qualify for the reasonable cause defense under Section 170(f)(11)(A)(ii)(II). The LLC argued it prepared and filed its Form 8283 in this manner based on advice of its CPA, who prepared the return, as well as the advice of a consulting firm named Forever Forests. Because Forever Forests was involved with the conservation donation, another court would have to determine, at a later date, whether it was a “competent and independent advisor unburdened with a conflict of interest” and whether the CPA was a competent tax professional who provided tax advice independent of that supplied by Forever Forests.
Read more
Paralegal Spotlight: Katsiaryna Fox
Paralegal DivisionBy the Communications Committee
Paralegal Spotlight is the division’s monthly publication designed to share division members’ stories with colleagues, inspire present and future paralegal professionals, and strengthen awareness of the profession and association.
Each month, we select one amazing paralegal from among our membership and ask them to share a little bit about their personal and professional life. Join Paralegal Spotlight as we learn more about member talents, skills, personal and professional goals, technology tips, accomplishments, volunteer work, and more.
This month’s Paralegal Spotlight is on Katsiaryna Fox.
Position Title: Patent Paralegal.
Major Duties: Assist patent attorneys and agents with patent prosecution. Read more
YLD e-Blast: March 2021
Young Lawyers DivisionChristina Cress
Claire O’Brien
By Christina Cress and Claire O’Brien
Dates to Know
April 15 | Mingling with Membership: Impeachments by Michael Gerhardt | 4 to 5 p.m.
May 6 | Labor & Employment Law Section Annual Meeting | 3 to 3:30 p.m.
Committee and Section Updates
Law Week and Liberty Bell Committee
The YLD’s Law Week and Liberty Bell Committee is gearing up for the 2021 Law Day on Friday, May 7, 2021. This year’s Law Day theme is “Advancing the Rule of Law Now.” Please be on the lookout for updates on the virtual luncheon. The committee hosted its first virtual Moot Court Competition on Saturday, March 20, and selected four deserving students to move forward to the final round being held at 11 a.m. on Law Day. The committee also hosts multiple other competitions and will be selecting winners for those this month. Finally, the committee will also select the recipient of the prestigious Liberty Bell Award. The winners of these competitions and the recipient of the Liberty Bell Award will be announced during the Law Day virtual ceremony on May 7.
Read more
Campbell Law School Moot Court Team Finds Competitive Success Arguing BAPCPA’s Amendments to the Automatic Stay
BankruptcyOver the past year, many law students have faced unique challenges while competing on behalf of advocacy programs that have been modified in response to the COVID-19 pandemic. Namely, virtual competition platforms have become commonplace and fundamentally changed the nature of many advocacy competitions. Throughout the past few months, Campbell Law School’s Moot Court Team has worked diligently to respond to this adversity and succeeded.
Read more
SolarWinds – What Do We Know and What Can We Learn From It?
Featured PostsSolarWinds made a name for itself as the developer of tools for network monitoring that help small and large companies efficiently run their environment. While not a security-focused company from a product standpoint, the understanding was that the code behind SolarWinds’ tools was protected as intellectual property and that updates were safe to run until it turned out that both of these assumptions were wrong.
How Was the Compromise Detected?
In late 2020, FireEye, a company focused on cybersecurity and internationally involved in helping companies post cyber incident, detected some unusual activity on the FireEye network. FireEye detected it was hacked after the attackers tried to register a device to FireEye’s multi-factor authentication system using stolen credentials. The system then notified the employee, whose credentials were stolen, and alerted the FireEye security team of this new device. This notice triggered an internal investigation to learn who was trying to register this device. FireEye performed in-depth code analysis and determined that the intrusion originated with a SolarWinds product called Orion. Some analysts believe that attacking FireEye was a mistake by the attackers since it sped up detection of the SolarWinds hack.
Read more
Privacy and Data Security Section Updates and Library How-To
Privacy and Data SecurityHello, section members!
Happy spring! We are beginning to add resources to our online library, including recordings of two recent discussions from last week: (1) the joint YLD/PDS specialist discussion from March 16, “Becoming a Privacy Law Specialist: Exploring NC’s Newest Legal Specialization,” and (2) the Fireside Chat from March 17, “Managing Third-Party Privacy and Security Risks.”
We invite you to review the materials if you weren’t able to join or to revisit the materials at your leisure.
Here is a reminder of how to navigate the library.
How Do I Access the Library?
How Do I Find Content in the Library?