Do you care about the mental health of lawyers, law students and paralegals? Would you like to serve on a board that works towards making a variety of mental health services readily available for colleagues? BarCARES does that and is seeking nominations for Board members.
For those who don’t know, BarCARES is designed to offer no-cost assistance in dealing with problems that might be causing distress and can be used to help with such matters as personal issues, anxiety, substance use, financial concerns, family matters, work issues, professional stressors, and to provide help with case-related stress as well as student coaching on all matters including time management.
MIP’s Diverse Perspectives is a monthly blog feature to spotlight a member from North Carolina’s community of diverse attorneys and legal professionals. Members have the opportunity to share a personal perspective through a brief set of interview questions.
This month’s perspective is courtesy of Sidney Minter.
What law school did you attend and what was your graduation year?
North Carolina Central University School of Law; 2011.
A common challenge attorneys face in a military divorce is how the Frozen Benefit Rule (FBR) will affect pension division.[1] To avoid a call to the malpractice carrier, attorneys must understand the FBR, and when it does – and does not – apply to their case.
The Frozen Benefit Rule: Is Your Client In or Out?
Any military pension case either is “in” or “out” for the FBR. What does a lawyer need to know to determine this? There are two questions to answer:
Was the divorce entered before December 23, 2016?
Was the servicemember receiving retired pay on the date of divorce?
If the answer to both questions is “no,” then the rule applies. If the divorce was entered prior to that 2016 date, the rule does not apply. This is of course more and more unlikely as time marches on, making the second question more relevant for most lawyers. If Mr. Jones was receiving retired pay on the date of divorce, the rule does not apply pursuant to Chapter 29, Vol. 7B of the Department of Defense Financial Management Regulation (DoDFMR).
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.pngFamilyLaw2024-01-03 12:28:482024-01-03 12:28:48Intersection of Military Pension Division and NC Statute
“There are a few reasons I commit to pro bono work. First, it can be a nice shift from the normal concerns over disputes about money. Second, if I can find a project that helps me grow my skills or better my understanding on a section of law, then it’s the best type of CLE. Third, it feels natural to me to do it.” Martin is a dedicated volunteer attorney, who enjoys volunteering his legal expertise and taking on challenging legal projects. He is a partner at Nelson, Mullins, Riley, and Scarborough LLP and is a Board Certified appellate specialist who focuses on business and state constitutional litigation.
The Law Offices of Mark E. Sullivan, P.A. Announce New Firm Name, Partner
The Law Offices of Mark E. Sullivan, P.A., has been renamed to Sullivan & Hilscher Family Law. The firm also announced that Kristopher J. Hilscher is now a partner with the firm.
Mark E. Sullivan has more than 50 years of experience practicing law. He is a nationally recognized expert in military divorce issues and has authored the Military Divorce Handbook published by the American Bar Association. Sullivan is a retired colonel with the U.S. Judge Advocate General Corps. He has served as an expert for military pension division in cases in more than 20 states. He has been a Board Certified Specialist in Family Law for more than 30 years. He received the Legion of Merit from the U.S. Army, the Grassroots Advocacy Award from the ABA and the 2023 NCBA Distinguished Service Award from the Family Law Section.
Kristopher Hilscher serves as a consultant in military family law cases, and he also handles child custody, divorce, and family law matters. He is a Board Certified Specialist in Family Law. He is the chair of the Military Committee with the ABA Family Law Section. In 2022, he was appointed to the ABA Standing Committee on Legal Assistance for Military Personnel. He is a certified parenting coordinator and family financial mediator. He has authored articles on family law and military divorce. He serves as an appointed member of the NCBA’s Continuing Legal Education Advisory Committee (2021-2024). He holds a J.D. from Campbell Law School and a B.A. in political science from Hampden-Sydney College.
New Attorney Joins Tatum & Atkinson
Jon Ward is now an associate with the firm. Ward has opened the new Greensboro office located in Revolution Mill. He focuses his practice on plaintiff-side personal injury litigation. He has sixteen years of experience practicing law in Greensboro. Ward is a Board Certified Appellate Practice Specialist who handles a wide variety of personal injury cases across North Carolina in state and federal courts. He holds a J.D. with honors from the University of North Carolina School of Law, where he graduated Phi Beta Kappa in 2001.
Triangle Smart Divorce Announces New Attorneys
Breann Burns has joined the firm as an attorney. Burns is a 2022 graduate of Campbell Law School, where she performed in the 2021 Mock Trial Competition and was recognized by earning the all-star bracket. She participated in the 2021 American College of Bankruptcy Fourth Circuit Moot Court Event and the Old Kivitt Moot Court Competition. She holds a bachelor’s degree in business administration from the University of Rhode Island, where she was a Division I athlete on the Women’s Varsity Track and Field team and served as captain of the team. While earning her undergraduate degree, she was a student athlete orientation leader and college and business mentor.
Corrie Seagroves has joined the firm. She has practiced law for 26 years. She graduated from Vanderbilt University Law School, where she was selected as a member of the Order of the Coif. Following law school, she moved to New York to serve in the U.S. Army as a JAG officer at Fort Drum. She served as Senior Defense Counsel in Bosnia-Herzegovina during the United Nations intervention, and she also practiced at Fort Gordon in Georgia. After moving to the Triangle, she practiced in several areas of law, including medical malpractice, civil litigation, and criminal law. She received an undergraduate degree in political science and government from the University of North Carolina.
Across North Carolina, family land is lost, and people struggle to obtain benefits because they do not have a clear or marketable title to the home passed down to them. Fortunately, the North Carolina Bar Foundation, the NCBA Real Property Section, Legal Aid of North Carolina, Pisgah Legal Services, and the Land Loss Prevention Project have partnered together to create the Heir Property Pro Bono Project. The project helps heir property owners establish clear title to their homes and land, thereby preserving both generational wealth in families and safe and affordable housing in low-income communities, especially predominantly Black, rural communities.
Over two hundred years ago, James Madison, Alexander Hamilton and John Jay wrote The Federalist Papers. These essays were to encourage discussion and the approval of the United States Constitution. In The Federalist #78, Alexander Hamilton noted that the courts were “designed to be the intermediate body between the people and their legislature” to ensure that the people’s representatives acted only within the authority given in the Constitution. Clearly, the courts on the federal and state levels are created to be an active check on the Legislative and Executive branches. We are an essential part of this check.
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.pngAdministrative2023-12-15 13:07:112023-12-15 13:07:11What Is the Game Plan, and Where Are We Moving?
The holidays and new year can be a time of heightened emotions and contrasting circumstances. Joy and plenty abound alongside anxiety and need. Throughout December and January, the NCBA YLD Pro Bono Committee and the North Carolina Bar Foundation will strive to satisfy one of these needs through the Clear the Queue initiative.
NC Free Legal Answers offers a no-cost avenue for those seeking legal answers but who face limitations in their options to seek advice from traditional legal sources. The program allows qualifying users to submit their questions to an online forum where pro bono attorneys answer their inquiries. Whereas many pro bono opportunities require both the client and attorney to meet at a specific location at a specific time, NC Free Legal Answers conveniently allows those seeking assistance and the attorneys answering questions to do so from anywhere at any time. All that’s needed is an internet connection.
The tax benefit rule was originally established by case law but later codified as Section 111. It provides a taxpayer is not permitted to retain the tax benefit of a deduction when later events demonstrate she is not entitled to it. The rule prevents taxpayers from receiving the benefit of a deduction in one year, but upon an unexpected change of circumstances in a later year, receiving a recovery of items that were deducted as a loss in the prior year (and without treating that recovery as income).
An example of the rule is where a taxpayer takes a deduction for a bad debt in year one under Section 166(a). Without the tax benefit rule, the repayment of the bad debt in year two (which would be a nontaxable return of capital) is not a taxable event. Thus, the taxpayer would have had the benefit of the deduction while also receiving the benefit of the recovery of nontaxable cash. To prevent that double benefit, the tax benefit rule requires the taxpayer to recognize income from the receipt of the unexpected payment in year two to offset the tax benefit of the deduction in year one.
The Business Law Section of the North Carolina Bar Association was active this past year in proposing certain changes to the North Carolina Business Corporation Act and the North Carolina Charitable Solicitation Statute. Below is a summary of the amendments that were adopted this year.
Legislative Update – North Carolina Business Corporation Act
Recent Amendments to the North Carolina Business Corporation Act
The North Carolina General Assembly recently passed Senate Bill 477 (the “Act”), which was subsequently signed into law by Governor Roy Cooper on September 29, 2023. The Act provided substantive amendments to the North Carolina Business Corporation Act (the “NCBCA”) that became effective on October 1, 2023.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Businesshttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngBusiness2023-12-13 09:29:402023-12-13 09:29:40NCBA Business Law Section 2023 Legislative Update
BarCARES Board Nominations Are Open!
BarCARESDo you care about the mental health of lawyers, law students and paralegals? Would you like to serve on a board that works towards making a variety of mental health services readily available for colleagues? BarCARES does that and is seeking nominations for Board members.
For those who don’t know, BarCARES is designed to offer no-cost assistance in dealing with problems that might be causing distress and can be used to help with such matters as personal issues, anxiety, substance use, financial concerns, family matters, work issues, professional stressors, and to provide help with case-related stress as well as student coaching on all matters including time management.
Read more
MIP’s Diverse Perspectives: Sidney Minter
Minorities In the ProfessionMIP’s Diverse Perspectives is a monthly blog feature to spotlight a member from North Carolina’s community of diverse attorneys and legal professionals. Members have the opportunity to share a personal perspective through a brief set of interview questions.
This month’s perspective is courtesy of Sidney Minter.
What law school did you attend and what was your graduation year?
North Carolina Central University School of Law; 2011.
Read more
Intersection of Military Pension Division and NC Statute
Family Law SectionA common challenge attorneys face in a military divorce is how the Frozen Benefit Rule (FBR) will affect pension division.[1] To avoid a call to the malpractice carrier, attorneys must understand the FBR, and when it does – and does not – apply to their case.
The Frozen Benefit Rule: Is Your Client In or Out?
Any military pension case either is “in” or “out” for the FBR. What does a lawyer need to know to determine this? There are two questions to answer:
If the answer to both questions is “no,” then the rule applies. If the divorce was entered prior to that 2016 date, the rule does not apply. This is of course more and more unlikely as time marches on, making the second question more relevant for most lawyers. If Mr. Jones was receiving retired pay on the date of divorce, the rule does not apply pursuant to Chapter 29, Vol. 7B of the Department of Defense Financial Management Regulation (DoDFMR).
Read more
Pro Bono Spotlight: Martin Warf
Pro Bono CommitteeMartin Warf
By Sidney Thomas
“There are a few reasons I commit to pro bono work. First, it can be a nice shift from the normal concerns over disputes about money. Second, if I can find a project that helps me grow my skills or better my understanding on a section of law, then it’s the best type of CLE. Third, it feels natural to me to do it.” Martin is a dedicated volunteer attorney, who enjoys volunteering his legal expertise and taking on challenging legal projects. He is a partner at Nelson, Mullins, Riley, and Scarborough LLP and is a Board Certified appellate specialist who focuses on business and state constitutional litigation.
Read more
Checking In: December 19, 2023
Checking InCompiled by Jessica Junqueira
The Law Offices of Mark E. Sullivan, P.A. Announce New Firm Name, Partner
The Law Offices of Mark E. Sullivan, P.A., has been renamed to Sullivan & Hilscher Family Law. The firm also announced that Kristopher J. Hilscher is now a partner with the firm.
New Attorney Joins Tatum & Atkinson
Triangle Smart Divorce Announces New Attorneys
Pro Bono Spotlight: Heir Property Pro Bono Project
Pro Bono CommitteeBy Allison Constance
Across North Carolina, family land is lost, and people struggle to obtain benefits because they do not have a clear or marketable title to the home passed down to them. Fortunately, the North Carolina Bar Foundation, the NCBA Real Property Section, Legal Aid of North Carolina, Pisgah Legal Services, and the Land Loss Prevention Project have partnered together to create the Heir Property Pro Bono Project. The project helps heir property owners establish clear title to their homes and land, thereby preserving both generational wealth in families and safe and affordable housing in low-income communities, especially predominantly Black, rural communities.
Read more
What Is the Game Plan, and Where Are We Moving?
Administrative LawOver two hundred years ago, James Madison, Alexander Hamilton and John Jay wrote The Federalist Papers. These essays were to encourage discussion and the approval of the United States Constitution. In The Federalist #78, Alexander Hamilton noted that the courts were “designed to be the intermediate body between the people and their legislature” to ensure that the people’s representatives acted only within the authority given in the Constitution. Clearly, the courts on the federal and state levels are created to be an active check on the Legislative and Executive branches. We are an essential part of this check.
Read more
Clear the Queue
Young Lawyers DivisionThe holidays and new year can be a time of heightened emotions and contrasting circumstances. Joy and plenty abound alongside anxiety and need. Throughout December and January, the NCBA YLD Pro Bono Committee and the North Carolina Bar Foundation will strive to satisfy one of these needs through the Clear the Queue initiative.
NC Free Legal Answers offers a no-cost avenue for those seeking legal answers but who face limitations in their options to seek advice from traditional legal sources. The program allows qualifying users to submit their questions to an online forum where pro bono attorneys answer their inquiries. Whereas many pro bono opportunities require both the client and attorney to meet at a specific location at a specific time, NC Free Legal Answers conveniently allows those seeking assistance and the attorneys answering questions to do so from anywhere at any time. All that’s needed is an internet connection.
Read more
Tax Benefit Rule
Tax SectionThe tax benefit rule was originally established by case law but later codified as Section 111. It provides a taxpayer is not permitted to retain the tax benefit of a deduction when later events demonstrate she is not entitled to it. The rule prevents taxpayers from receiving the benefit of a deduction in one year, but upon an unexpected change of circumstances in a later year, receiving a recovery of items that were deducted as a loss in the prior year (and without treating that recovery as income).
An example of the rule is where a taxpayer takes a deduction for a bad debt in year one under Section 166(a). Without the tax benefit rule, the repayment of the bad debt in year two (which would be a nontaxable return of capital) is not a taxable event. Thus, the taxpayer would have had the benefit of the deduction while also receiving the benefit of the recovery of nontaxable cash. To prevent that double benefit, the tax benefit rule requires the taxpayer to recognize income from the receipt of the unexpected payment in year two to offset the tax benefit of the deduction in year one.
Read more
NCBA Business Law Section 2023 Legislative Update
Business LawThe Business Law Section of the North Carolina Bar Association was active this past year in proposing certain changes to the North Carolina Business Corporation Act and the North Carolina Charitable Solicitation Statute. Below is a summary of the amendments that were adopted this year.
Legislative Update – North Carolina Business Corporation Act
Recent Amendments to the North Carolina Business Corporation Act
By Heyward Armstrong, Justin Truesdale and Nicholas Zanzot
The North Carolina General Assembly recently passed Senate Bill 477 (the “Act”), which was subsequently signed into law by Governor Roy Cooper on September 29, 2023. The Act provided substantive amendments to the North Carolina Business Corporation Act (the “NCBCA”) that became effective on October 1, 2023.
Read more