During my time at the Charlotte City Attorney’s Office, I was primarily focused on land use, zoning, and planning. This involved attending city council meetings, zoning meetings, meetings with the planning department, and conducting research into matters such as whether you can pierce the corporate veil over a zoning violation, and if it was possible to limit corporate ownership over rental properties.
My favorite project to work on this summer was conducting research into voluntary agricultural districts (VADs). Almost every county in North Carolina has VADs. The goal of VADs is to protect farms within a certain geographical area. This means that lawsuits cannot be brought against the farms by neighbors for nuisances that may come along with agricultural activity, like noise or odor. Participation in the program is completely voluntary, and to participate, all an individual needs is to meet the requirements of a bona fide farm and apply with their local county planning department. The purpose of VADs is to encourage agriculture and foster good relationships between farms and residents nearby.
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.pngZPLU2026-03-02 10:37:542026-03-02 10:37:54My Internship With the Charlotte City Attorney’s Office
When Hurricane Helene swept through Western North Carolina just days after her bar admission, newly licensed attorney Amanda Clark found herself called to serve her community in a way few imagine so early in their careers.
After graduating from the University of South Carolina School of Law in May 2024, Amanda began her legal career as a personal injury associate with Fisher Stark, P.A. in Asheville. She passed the July 2024 bar exam and was sworn in on September 23, 2024. Merely three days later, Hurricane Helene struck. Nearly the entire city went dark. Her new firm, one of the few buildings still with power, suddenly became a refuge, and Amanda quickly turned her first weeks as a lawyer into an act of community service.
By Mary Gallimore Walker, Andrea Davis, Natasha Branch, Malia Williams, Amy Zeko and Nancy Ferguson
Purpose of Return to the Vault
Return to the Vault (“RTTV”) exists to provide practical, timely education and connection for Real Property Section members. It’s inspired by the collaborative learning that once happened in the “vault” at Register of Deeds offices across North Carolina, where attorneys could ask questions, exchange ideas and learn from each other in real time.
While technology has made modern practice more efficient, it has also reduced those natural opportunities for conversation and shared problem-solving. RTTV is the Real Property Section’s way of creating that space again, intentionally bringing members together to connect and learn from each other.
Our monthly live RTTV programs remain the foundation of this effort. RTTV: On Demand extends that work by giving us a flexible way to share timely updates and focused guidance when issues arise between live programs.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00RealPropertyhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngRealProperty2026-02-27 10:39:232026-03-12 11:32:04Return to the Vault: On Demand — Why All Attorneys Should Pay Attention to FinCEN’s Reporting Rule
As a restorative justice facilitator, I am often asked how my work differs from mediation. Most people have some idea what mediation is, but restorative justice (“RJ”) is a less familiar term. RJ is a way of responding to harms that would typically be addressed in the court system, focusing on 1) the needs of people who have been harmed and 2) helping people who have caused harm to take accountability.
Restorative justice can share a lot in common with mediation:
1. Relationship
Fundamentally, RJ is about setting relations right. It has roots in practices that indigenous cultures, past and present, have used to maintain the belonging of all members of a community, even when rupture inevitably occurs. Mediation can be restorative when it focuses on the relationship between the parties and seeks to foster mutual recognition between them.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00DisputeResolutionhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngDisputeResolution2026-02-25 09:45:502026-02-25 09:56:27What Is the Difference Between Restorative Justice and Mediation?
In Part One, “Bringing Water to the Desert (on a Horse With No Name),” Judge Vince Rozier (Resident Superior Court Judge in the Tenth Judicial District) and Judge Beth Tanner (District Court Judge in the Twenty-Ninth Judicial District) began a conversation on how attorney shortages in legal deserts negatively impact the ability of the State to provide court-appointed attorneys.
In Part Two, Judge Tanner and Judge Rozier addressed concerns on recruiting and retaining attorneys on the court-appointed list, briefly touching on how simple tweaks to case management procedures can address some of the issues preventing attorneys from accepting court-appointed cases.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00professionalismcommitteehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngprofessionalismcommittee2026-02-24 12:42:472026-02-24 12:42:47Bringing Water to the Desert, Part Five
The NCBA Young Lawyers Division’s DEI Committee is proud to celebrate Black History Month. Black History Month is a time to honor the legacy, contributions and excellence of Black lawyers and judges who continue to shape our profession. This moment of reflection also calls us to examine the current landscape of representation within the legal field in North Carolina.
In North Carolina, voluntary demographic data from the North Carolina State Bar shows that African American attorneys make up just over 9% of active survey respondents. While higher than the national average, the number still reflects the ongoing need to support and retain Black legal professionals across the state.[1]
Against this backdrop, the NCBA YLD DEI Committee is honored to shine a spotlight on leaders who are breaking barriers and strengthening the credibility, inclusiveness and fairness of our legal system. This year, we are proud to feature Judge Hudgins Taylor, a devoted public servant and trailblazer whose path to the bench embodies resilience, representation and purpose.
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 YLD2026-02-23 11:52:402026-02-23 11:58:43Breaking Barriers: A Conversation with Judge Tia Hudgins Taylor
Martin H. Brinkley Selected to Receive Faculty Service Award from The University of North Carolina Alumni Association
Martin H. Brinkley has been selected as a 2026 Carolina Alumni Award recipient by the University of North Carolina’s Alumni Association. Brinkley and other honorees will be recognized in a ceremony on April 17. Brinkley is a Kenan Distinguished Professor at Carolina Law, where he teaches first year property, business associations and legal history. He served as the dean of UNC School of Law from 2015 to 2025. He is a graduate of UNC School of Law, where he served as executive articles editor for the North Carolina Law Review. Prior to law school, he studied papyrology at the University of Cologne’s Institute for Ancient Studies. Brinkley received an A.B. degree in classics from Harvard University. He was a clerk to Chief Judge Sam J. Ervin, III of the United States Court of Appeals for the Fourth Circuit. He practiced corporate law in Raleigh for 22 years.
Bradley Arant Boult Cummings LLP Attorney Named Fellow of the American College of Consumer Financial Services Lawyers
The American College of Consumer Financial Services Lawyers (ACCFSL) has elected Christy W. Hancock as a fellow. Hancock, along with the new class of fellows, will be honored in Atlanta at the organization’s annual dinner on April 18. Hancock is a partner in the firm’s Charlotte office. She assists mortgage servicing and financial institution clients. Hancock is a co-leader of the Banking & Financial Services Practice Group and the co-chair of the Home Equity Lending team and the Bankruptcy Compliance & Consumer Bankruptcy Litigation team. She holds her law degree from the University of North Carolina School of Law and her bachelor’s degree from the University of South Carolina.
New Firm Announcement: K Tyson Law
Kim Tyson has launched K Tyson Law in Charlotte. The firm serves clients throughout North Carolina and nationwide on federal tax matters, including charitable giving, disputes with the IRS, federal tax litigation and IRS collections. Tyson has over 20 years of experience working on tax issues at the IRS Office of Chief Counsel and the U.S. Tax Court. At the IRS, Kim advised revenue agents and litigated cases in the Large Business & International and Litigation & Advisory Divisions. During her tenure, Kim was an IRS subject matter expert on penalties and a nationwide legal advisor on syndicated conservation easements. She was repeatedly recognized for outstanding contributions to the agency, including being awarded IRS Office of Chief Counsel Attorney of the Year among field attorneys nationwide. She received an LL.M. from Georgetown University Law Center, a law degree from the University of Baltimore School of Law and a bachelor’s degree from Frostburg State University.
As legal practice continues its steady shift toward digital platforms, notarization is evolving alongside it. In North Carolina, electronic and remote notarization are now established components of legal operations under Chapter 10B of the North Carolina General Statutes.[1]
For paralegals, this development raises an important professional question: Is becoming an electronic notary (“e-Notary”) a strategic career move?
The answer depends on practice area, firm demand, and comfort with compliance-driven technology. This article provides a practical overview to help North Carolina paralegals evaluate whether e-Notary authorization aligns with their professional goals.
What Is an E-Notary in North Carolina?
Under North Carolina law, a commissioned notary public may apply to perform electronic notarizations.[2] The state recognizes two primary formats:
In-person electronic notarization, in which the signer appears physically before the notary but signs electronically.
Remote electronic notarization (“REN”), in which the signer appears through secure audio-visual communication technology, and identity verification procedures are conducted electronically.[3]
To perform either, an individual must first hold a valid North Carolina notary commission and then complete additional authorization requirements prescribed by the Secretary of State.
For paralegals who routinely coordinate document execution, e-Notary status allows a transition from logistical support to a more direct execution role.
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.pngParalegals2026-02-19 15:03:362026-02-19 15:03:47Should I Become an E-Notary?
In Part One, “Bringing Water to the Desert (on a Horse With No Name),” Judge Vince Rozier (Resident Superior Court Judge in the Tenth Judicial District) and Judge Beth Tanner (District Court Judge in the Twenty-Ninth Judicial District) began a conversation on how attorney shortages in legal deserts negatively impact the ability of the State to provide court-appointed attorneys.
In Part Two, Judge Tanner and Judge Rozier addressed concerns on recruiting and retaining attorneys on the court-appointed list, briefly touching on how simple tweaks to case management procedures can address some of the issues preventing attorneys from accepting court-appointed cases.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00professionalismcommitteehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngprofessionalismcommittee2026-02-16 11:53:092026-02-16 12:19:37Bringing Water to the Desert, Part Four
Section 338(h)(10) allows a buyer and seller in a qualified stock purchase to elect jointly for the sale of target stock to be treated for tax purposes as a sale of the target’s assets. That is beneficial to the buyer because the transaction is a stock sale for state law purposes (which avoids the need to transfer legal title to assets and the shifting of employees to a new entity) while obtaining a depreciable or amortizable cost basis in the underlying assets. That allows the buyer to depreciate the purchase price over time. The seller often does not prefer a 338(h)(10) election compared to a regular stock sale because the election may result in additional taxes to the seller compared to a regular stock sale. As a result, sometimes the seller will agree to the 338(h)(10) election in exchange for an upward adjustment in the purchase price paid by buyer. Because a 338(h)(10) election is a joint election requiring the consent of both buyer and seller, it cannot be made unless the parties agree.
My Internship With the Charlotte City Attorney’s Office
Zoning Planning & Land Use SectionBy Nya Tillery
During my time at the Charlotte City Attorney’s Office, I was primarily focused on land use, zoning, and planning. This involved attending city council meetings, zoning meetings, meetings with the planning department, and conducting research into matters such as whether you can pierce the corporate veil over a zoning violation, and if it was possible to limit corporate ownership over rental properties.
My favorite project to work on this summer was conducting research into voluntary agricultural districts (VADs). Almost every county in North Carolina has VADs. The goal of VADs is to protect farms within a certain geographical area. This means that lawsuits cannot be brought against the farms by neighbors for nuisances that may come along with agricultural activity, like noise or odor. Participation in the program is completely voluntary, and to participate, all an individual needs is to meet the requirements of a bona fide farm and apply with their local county planning department. The purpose of VADs is to encourage agriculture and foster good relationships between farms and residents nearby.
Read more
Pro Bono Spotlight: Amanda Clark
Pro Bono CommitteeAmanda Clark
By Courtney LaTourrette
When Hurricane Helene swept through Western North Carolina just days after her bar admission, newly licensed attorney Amanda Clark found herself called to serve her community in a way few imagine so early in their careers.
After graduating from the University of South Carolina School of Law in May 2024, Amanda began her legal career as a personal injury associate with Fisher Stark, P.A. in Asheville. She passed the July 2024 bar exam and was sworn in on September 23, 2024. Merely three days later, Hurricane Helene struck. Nearly the entire city went dark. Her new firm, one of the few buildings still with power, suddenly became a refuge, and Amanda quickly turned her first weeks as a lawyer into an act of community service.
Read more
Return to the Vault: On Demand — Why All Attorneys Should Pay Attention to FinCEN’s Reporting Rule
Real PropertyBy Mary Gallimore Walker, Andrea Davis, Natasha Branch, Malia Williams, Amy Zeko and Nancy Ferguson
Purpose of Return to the Vault
Return to the Vault (“RTTV”) exists to provide practical, timely education and connection for Real Property Section members. It’s inspired by the collaborative learning that once happened in the “vault” at Register of Deeds offices across North Carolina, where attorneys could ask questions, exchange ideas and learn from each other in real time.
While technology has made modern practice more efficient, it has also reduced those natural opportunities for conversation and shared problem-solving. RTTV is the Real Property Section’s way of creating that space again, intentionally bringing members together to connect and learn from each other.
Our monthly live RTTV programs remain the foundation of this effort. RTTV: On Demand extends that work by giving us a flexible way to share timely updates and focused guidance when issues arise between live programs.
Read more
What Is the Difference Between Restorative Justice and Mediation?
Dispute Resolution SectionBy Elizabeth Hambourger
As a restorative justice facilitator, I am often asked how my work differs from mediation. Most people have some idea what mediation is, but restorative justice (“RJ”) is a less familiar term. RJ is a way of responding to harms that would typically be addressed in the court system, focusing on 1) the needs of people who have been harmed and 2) helping people who have caused harm to take accountability.
Restorative justice can share a lot in common with mediation:
1. Relationship
Fundamentally, RJ is about setting relations right. It has roots in practices that indigenous cultures, past and present, have used to maintain the belonging of all members of a community, even when rupture inevitably occurs. Mediation can be restorative when it focuses on the relationship between the parties and seeks to foster mutual recognition between them.
Read more
Bringing Water to the Desert, Part Five
ProfessionalismIn Part One, “Bringing Water to the Desert (on a Horse With No Name),” Judge Vince Rozier (Resident Superior Court Judge in the Tenth Judicial District) and Judge Beth Tanner (District Court Judge in the Twenty-Ninth Judicial District) began a conversation on how attorney shortages in legal deserts negatively impact the ability of the State to provide court-appointed attorneys.
In Part Two, Judge Tanner and Judge Rozier addressed concerns on recruiting and retaining attorneys on the court-appointed list, briefly touching on how simple tweaks to case management procedures can address some of the issues preventing attorneys from accepting court-appointed cases.
Read more
Breaking Barriers: A Conversation with Judge Tia Hudgins Taylor
Young Lawyers DivisionThe NCBA Young Lawyers Division’s DEI Committee is proud to celebrate Black History Month. Black History Month is a time to honor the legacy, contributions and excellence of Black lawyers and judges who continue to shape our profession. This moment of reflection also calls us to examine the current landscape of representation within the legal field in North Carolina.
In North Carolina, voluntary demographic data from the North Carolina State Bar shows that African American attorneys make up just over 9% of active survey respondents. While higher than the national average, the number still reflects the ongoing need to support and retain Black legal professionals across the state.[1]
Against this backdrop, the NCBA YLD DEI Committee is honored to shine a spotlight on leaders who are breaking barriers and strengthening the credibility, inclusiveness and fairness of our legal system. This year, we are proud to feature Judge Hudgins Taylor, a devoted public servant and trailblazer whose path to the bench embodies resilience, representation and purpose.
Read more
Checking In: February 23, 2026
Checking InCompiled by Jessica Junqueira
Martin H. Brinkley Selected to Receive Faculty Service Award from The University of North Carolina Alumni Association
Bradley Arant Boult Cummings LLP Attorney Named Fellow of the American College of Consumer Financial Services Lawyers
New Firm Announcement: K Tyson Law
Read more
Should I Become an E-Notary?
Paralegal DivisionAs legal practice continues its steady shift toward digital platforms, notarization is evolving alongside it. In North Carolina, electronic and remote notarization are now established components of legal operations under Chapter 10B of the North Carolina General Statutes.[1]
For paralegals, this development raises an important professional question: Is becoming an electronic notary (“e-Notary”) a strategic career move?
The answer depends on practice area, firm demand, and comfort with compliance-driven technology. This article provides a practical overview to help North Carolina paralegals evaluate whether e-Notary authorization aligns with their professional goals.
Under North Carolina law, a commissioned notary public may apply to perform electronic notarizations.[2] The state recognizes two primary formats:
To perform either, an individual must first hold a valid North Carolina notary commission and then complete additional authorization requirements prescribed by the Secretary of State.
For paralegals who routinely coordinate document execution, e-Notary status allows a transition from logistical support to a more direct execution role.
Read more
Bringing Water to the Desert, Part Four
ProfessionalismIn Part One, “Bringing Water to the Desert (on a Horse With No Name),” Judge Vince Rozier (Resident Superior Court Judge in the Tenth Judicial District) and Judge Beth Tanner (District Court Judge in the Twenty-Ninth Judicial District) began a conversation on how attorney shortages in legal deserts negatively impact the ability of the State to provide court-appointed attorneys.
In Part Two, Judge Tanner and Judge Rozier addressed concerns on recruiting and retaining attorneys on the court-appointed list, briefly touching on how simple tweaks to case management procedures can address some of the issues preventing attorneys from accepting court-appointed cases.
Read more
Basics of 338(h)(10) Elections
Tax SectionSection 338(h)(10) allows a buyer and seller in a qualified stock purchase to elect jointly for the sale of target stock to be treated for tax purposes as a sale of the target’s assets. That is beneficial to the buyer because the transaction is a stock sale for state law purposes (which avoids the need to transfer legal title to assets and the shifting of employees to a new entity) while obtaining a depreciable or amortizable cost basis in the underlying assets. That allows the buyer to depreciate the purchase price over time. The seller often does not prefer a 338(h)(10) election compared to a regular stock sale because the election may result in additional taxes to the seller compared to a regular stock sale. As a result, sometimes the seller will agree to the 338(h)(10) election in exchange for an upward adjustment in the purchase price paid by buyer. Because a 338(h)(10) election is a joint election requiring the consent of both buyer and seller, it cannot be made unless the parties agree.
Read more