Thanks for reading this post and for allowing me to be your Chair this year. Don’t sit on me too hard, please! Our esteemed and more likeable Vice Chair is Jill Jackson.
If you’d rather not go through this entire post, there is a tl;dr version at the bottom.
After reading this post, ask yourself:
“What’s stopping me from contributing to the success of our section?”
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.pngFamilyLaw2022-08-02 11:02:312022-10-24 12:50:162022 is not "2020, Too"
Bob Mendenhall, former Chair of the North Carolina Bar Association Tax Section, passed away on July 14, 2022, at the Charlotte Rehab Center, one day before his 68th birthday. His obituary is available here.
When I spoke to Bob shortly before his death, he told me about his surgery to remove a blood clot after a head injury resulting from a fall in late May. He knew that his recovery would take some time, but he looked forward to resuming his law practice at Holland & Knight in Charlotte. He shared with me his daughter Lauren’s summer plans prior to her junior year at Elon. He was so proud of her. Read more
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00TAXhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngTAX2022-08-01 11:41:422022-08-01 11:41:42Remembering Bob Mendenhall
As I begin my year as your Chair, I am humbled to have this honor to serve such a talented, committed group of attorneys. I have been privileged to work with you in my practice and while at the Office of Administrative Hearings. We all work very hard to apply administrative law to help our clients, the citizens of North Carolina and the administrative process. Each day, we are building for a better tomorrow.
James Madison in the Federalist papers talks of the need to have a strong, effective form of government which includes the administrative process. Fundamental to this effort is the requirement of due process and equal opportunity to access and participate in the administrative process. Attorneys have been the core of the effort to make Administrative Law the best it can be for many years. With the chaotic atmosphere we are living in and the seemingly strong desire to find quick simple solutions to the myth of less government is better, there is no time like now for your strong efforts and leadership. Do we want a government that acts as it wishes with no meaningful recourse for public engagement and response? Do we want processes which do not place primary emphasis on notice and appropriate time and means to respond? Do we want professions or trades to be licensed without appropriate training to practice their professions or trades, or to have them not licensed at all when they may affect the health and safety of our people? Do we want elected leaders or members of the judiciary to act without the benefit of respectful and honest guidance?
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.pngAdministrative2022-08-01 10:15:322022-08-01 10:15:32Building for a Better Tomorrow
Welcome to a new bar year! Your membership is greatly appreciated and valued.
It is my honor and pleasure to serve as your section Chair for the 2022-2023 bar year. Our section leadership team is committed to continuing our tradition of offering exciting events, from our annual CLE in January, to our Thought Leadership event in the spring and networking and pro bono activities throughout the bar year. We are also very hopeful that we will be able to come together in the fall for our first in-person event in two years! We are planning a new, exciting, and engaging program. We can’t wait to share more details with you in the upcoming months!
Joining a Committee
Our committees are responsible for executing on the section’s goals and objectives. The good work of our committees results in our successful events and programming. The committees have already begun planning their activities for this bar year, so if you are interested in being a member on any of our amazing committees listed below, or learning more about any committee’s work, please let me know. We are always looking for new committee members who can add new and diverse ideas and thoughts. Committee work also establishes an opportunity to network with other members and to be a part of section leadership. Committee work is virtual, so do not allow travel to be a barrier to you joining a committee!
CLE
Communications
Ethics
Legislative
Knowledge Resource
Membership
Pro Bono
Renew Membership
If you have not done so already, please renew your NCBA membership for this bar year and be sure to join the Corporate Counsel Section – the deadline to renew is July 31!
Corporate Counsel Community
We have learned over the last two years how important community is during difficult times. We look forward to making our Corporate Counsel Section community even stronger, as we re-establish friendships and make new ones. Please check out the NCBA website’s Corporate Counsel Community page to learn more about our section, and to stay in touch on our activities and connect with fellow section members.
Please do not hesitate to reach out to me directly if you have ideas on section events or any ideas on how we can continue to add value to your membership. I look forward to a fantastic year serving as your Chair!
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00CorporateCounselhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngCorporateCounsel2022-07-28 10:59:162022-07-28 11:01:52Greetings from Your Section Chair
Dear Members of the Sports & Entertainment Law Section:
I am so honored to have the privilege to serve as chair of the section this bar year.
For those who don’t know me: I am a lawyer in Wilmington with a practice focused on esports and content creators. I started my career by clerking for James C. Fox here in the United States District Court for the Eastern District of North Carolina before joining Brooks Pierce, where I litigated a variety of matters and built my current practice. Last September, I joined former section chair Brandon Huffman and the crew at Odin Law and Media. I also spent the better part of the last year doing business operations for a video game startup.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00SportsandEntertainmenthttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngSportsandEntertainment2022-07-27 10:40:512022-07-27 10:40:51Welcome to a New (Bar) Year
As discussed in my January 12, 2022, blog post, Section 731(c) generally treats marketable securities as money in determining gain or loss on a distribution to a partner. Section 731(c)(3)(A)(iii) provides an exception in the case of marketable securities held by an investment partnership that are distributed to an eligible partner. But what is an investment partnership, and what is an eligible partner?
An investment partnership is defined by Section 731(c)(3)(C)(i) to mean “any partnership which has never been engaged in a trade or business and substantially all of the assets (by value) of which have always consisted of (i) money, (ii) stock in a corporation, (iii) notes, bonds, debentures, or other evidences of indebtedness, (iv) interest rate, currency, or equity notional principal contracts, (v) foreign currencies, (vi) interest in or derivative financial instruments (including options, forward or future contracts, short positions, and similar financial instruments) in any asset described in any other subclause of this clause or in any commodity traded on or subject to the rules of a board of trade or commodity exchange, (vii) other assets specified in regulations prescribed by the Secretary, or (viii) any combination of the foregoing.” Read more
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00TAXhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngTAX2022-07-27 10:30:422022-07-27 10:30:42What is an Investment Partnership?
In early 2022, the North Carolina Bar Association’s Pro Bono Committee approved a new pro bono award. This award was to recognize a paralegal who has proven to be dedicated to providing pro bono legal services. The qualifications for this award include volunteering “a substantial amount of time in pro bono legal service to increase access to justice.” At the 2022 North Carolina Bar Association Annual Meeting, Katie Riddle was announced as the inaugural winner of this award.
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.pngParalegals2022-07-26 11:33:232022-07-26 11:57:15Outstanding Paralegal Pro Bono Service Award Winner – Katie Riddle
New Career Counselors Join Elon University School of Law
Krista Contino Saumby and Alicia Mills joined Elon University School of Law in June. Saumby and Mills will work in the office of Career & Student Development, which will provide services and resources for students as they prepare to enter the practice of law. The office will offer opportunities for students to be mentored, to review their job materials, to practice interviewing, and more.
Krista Contino Saumby, left, and Alicia Mills, right.
Contino Saumby joins Elon Law as associate director of career development. Contino Saumby has 15 years of experience as an attorney. She focused her practice on patent law and has experience counseling a number of Fortune 500 companies. She holds a a J.D., cum laude, from the University of Pittsburgh School of Law and a B.S. in electrical and computer engineering from Carnegie Mellon University. She is a deputy regional president for the Hispanic National Bar Association.
Alicia Mills is assistant director of career development. She served as assistant trial attorney in Albuquerque, New Mexico, where she litigated cases for the Bernalillo County District Attorney’s Office. She graduated from North Carolina Central University School of Law, where she was a part of the Trial Advocacy Board and gained experience in the Career Services office as a student aid. She holds a B.A. in political science and criminology from the University of North Carolina at Wilmington.
The Law Offices of Wiley Nickel, PLLC Has Changed Its Name to Nickel & Granados, PLLC
The Law Offices of Wiley Nickel announced that its name is has been changed to Nickel & Granados, PLLC. The law firm assists individuals charged with traffic and criminal matters and provides expungement relief. Wiley Nickel established the firm in 2009, and Lindsey Granados joined the firm in 2020. Granados assisted in expanding the firm’s practice to include high-level felonies in both state and federal courts. She is the Vice President of Wake Women Attorneys and formerly served as president of the association. She also serves the president of the Wake County Academy of Criminal Trial Lawyers. She holds a J.D. from Stetson University College of Law and a B.A., magna cum laude, in political science from Oklahoma Baptist University.
On September 24, 2022, the Charlotte Expunction Clinic will again be held at the Mecklenburg County Courthouse. This project is a partnership of the following organizations: the North Carolina Pro Bono Resource Center (PBRC), the SelfServe Center, and the Mecklenburg County Clerk of Superior Court’s Office, District Attorney’s Office, and Public Defender’s Office. During the clinics, volunteer public defenders offer advice to applicants regarding their eligibility for expunction relief under North Carolina law.
Section 6115 imposes a disclosure requirement on charitable organizations that receive quid pro quo contributions in excess of $75. A quid pro quo contribution is a payment made partly as a contribution to the charity and partly in consideration for goods and services provided to the payor by the charitable organization. The disclosure by the charity to the payor must include (i) a statement informing the donor the amount of the contribution deductible for federal income tax purposes is limited to the excess of the amount of any money and the value of any other property contributed by the donor over the value of the goods or services provided by the donee organization, and (ii) a good-faith estimate of the value of the goods or services provided by the donee organization.
2022 is not “2020, Too”
Family Law SectionBy
Ketan Soni
Thanks for reading this post and for allowing me to be your Chair this year. Don’t sit on me too hard, please! Our esteemed and more likeable Vice Chair is Jill Jackson.
If you’d rather not go through this entire post, there is a tl;dr version at the bottom.
After reading this post, ask yourself:
“What’s stopping me from contributing to the success of our section?”
Read more
Remembering Bob Mendenhall
Tax SectionBy Wells Hall
Bob Mendenhall
Bob Mendenhall, former Chair of the North Carolina Bar Association Tax Section, passed away on July 14, 2022, at the Charlotte Rehab Center, one day before his 68th birthday. His obituary is available here.
When I spoke to Bob shortly before his death, he told me about his surgery to remove a blood clot after a head injury resulting from a fall in late May. He knew that his recovery would take some time, but he looked forward to resuming his law practice at Holland & Knight in Charlotte. He shared with me his daughter Lauren’s summer plans prior to her junior year at Elon. He was so proud of her. Read more
Building for a Better Tomorrow
Administrative LawAs I begin my year as your Chair, I am humbled to have this honor to serve such a talented, committed group of attorneys. I have been privileged to work with you in my practice and while at the Office of Administrative Hearings. We all work very hard to apply administrative law to help our clients, the citizens of North Carolina and the administrative process. Each day, we are building for a better tomorrow.
James Madison in the Federalist papers talks of the need to have a strong, effective form of government which includes the administrative process. Fundamental to this effort is the requirement of due process and equal opportunity to access and participate in the administrative process. Attorneys have been the core of the effort to make Administrative Law the best it can be for many years. With the chaotic atmosphere we are living in and the seemingly strong desire to find quick simple solutions to the myth of less government is better, there is no time like now for your strong efforts and leadership. Do we want a government that acts as it wishes with no meaningful recourse for public engagement and response? Do we want processes which do not place primary emphasis on notice and appropriate time and means to respond? Do we want professions or trades to be licensed without appropriate training to practice their professions or trades, or to have them not licensed at all when they may affect the health and safety of our people? Do we want elected leaders or members of the judiciary to act without the benefit of respectful and honest guidance?
Read more
Greetings from Your Section Chair
Corporate CounselBy Tammy Nicholson
Welcome to a new bar year! Your membership is greatly appreciated and valued.
It is my honor and pleasure to serve as your section Chair for the 2022-2023 bar year. Our section leadership team is committed to continuing our tradition of offering exciting events, from our annual CLE in January, to our Thought Leadership event in the spring and networking and pro bono activities throughout the bar year. We are also very hopeful that we will be able to come together in the fall for our first in-person event in two years! We are planning a new, exciting, and engaging program. We can’t wait to share more details with you in the upcoming months!
Joining a Committee
Our committees are responsible for executing on the section’s goals and objectives. The good work of our committees results in our successful events and programming. The committees have already begun planning their activities for this bar year, so if you are interested in being a member on any of our amazing committees listed below, or learning more about any committee’s work, please let me know. We are always looking for new committee members who can add new and diverse ideas and thoughts. Committee work also establishes an opportunity to network with other members and to be a part of section leadership. Committee work is virtual, so do not allow travel to be a barrier to you joining a committee!
CLE
Communications
Ethics
Legislative
Knowledge Resource
Membership
Pro Bono
Renew Membership
If you have not done so already, please renew your NCBA membership for this bar year and be sure to join the Corporate Counsel Section – the deadline to renew is July 31!
Corporate Counsel Community
We have learned over the last two years how important community is during difficult times. We look forward to making our Corporate Counsel Section community even stronger, as we re-establish friendships and make new ones. Please check out the NCBA website’s Corporate Counsel Community page to learn more about our section, and to stay in touch on our activities and connect with fellow section members.
Please do not hesitate to reach out to me directly if you have ideas on section events or any ideas on how we can continue to add value to your membership. I look forward to a fantastic year serving as your Chair!
Welcome to a New (Bar) Year
Sports & Entertainment Law SectionBy Ryan Fairchild
Dear Members of the Sports & Entertainment Law Section:
I am so honored to have the privilege to serve as chair of the section this bar year.
For those who don’t know me: I am a lawyer in Wilmington with a practice focused on esports and content creators. I started my career by clerking for James C. Fox here in the United States District Court for the Eastern District of North Carolina before joining Brooks Pierce, where I litigated a variety of matters and built my current practice. Last September, I joined former section chair Brandon Huffman and the crew at Odin Law and Media. I also spent the better part of the last year doing business operations for a video game startup.
Read more
What is an Investment Partnership?
Tax SectionAs discussed in my January 12, 2022, blog post, Section 731(c) generally treats marketable securities as money in determining gain or loss on a distribution to a partner. Section 731(c)(3)(A)(iii) provides an exception in the case of marketable securities held by an investment partnership that are distributed to an eligible partner. But what is an investment partnership, and what is an eligible partner?
An investment partnership is defined by Section 731(c)(3)(C)(i) to mean “any partnership which has never been engaged in a trade or business and substantially all of the assets (by value) of which have always consisted of (i) money, (ii) stock in a corporation, (iii) notes, bonds, debentures, or other evidences of indebtedness, (iv) interest rate, currency, or equity notional principal contracts, (v) foreign currencies, (vi) interest in or derivative financial instruments (including options, forward or future contracts, short positions, and similar financial instruments) in any asset described in any other subclause of this clause or in any commodity traded on or subject to the rules of a board of trade or commodity exchange, (vii) other assets specified in regulations prescribed by the Secretary, or (viii) any combination of the foregoing.”
Read more
Outstanding Paralegal Pro Bono Service Award Winner – Katie Riddle
Paralegal DivisionBy the Pro Bono Committee
In early 2022, the North Carolina Bar Association’s Pro Bono Committee approved a new pro bono award. This award was to recognize a paralegal who has proven to be dedicated to providing pro bono legal services. The qualifications for this award include volunteering “a substantial amount of time in pro bono legal service to increase access to justice.” At the 2022 North Carolina Bar Association Annual Meeting, Katie Riddle was announced as the inaugural winner of this award.
Read more
Checking In: July 26, 2022
Checking InNew Career Counselors Join Elon University School of Law
Krista Contino Saumby and Alicia Mills joined Elon University School of Law in June. Saumby and Mills will work in the office of Career & Student Development, which will provide services and resources for students as they prepare to enter the practice of law. The office will offer opportunities for students to be mentored, to review their job materials, to practice interviewing, and more.
Krista Contino Saumby, left, and Alicia Mills, right.
Contino Saumby joins Elon Law as associate director of career development. Contino Saumby has 15 years of experience as an attorney. She focused her practice on patent law and has experience counseling a number of Fortune 500 companies. She holds a a J.D., cum laude, from the University of Pittsburgh School of Law and a B.S. in electrical and computer engineering from Carnegie Mellon University. She is a deputy regional president for the Hispanic National Bar Association.
Alicia Mills is assistant director of career development. She served as assistant trial attorney in Albuquerque, New Mexico, where she litigated cases for the Bernalillo County District Attorney’s Office. She graduated from North Carolina Central University School of Law, where she was a part of the Trial Advocacy Board and gained experience in the Career Services office as a student aid. She holds a B.A. in political science and criminology from the University of North Carolina at Wilmington.
The Law Offices of Wiley Nickel, PLLC Has Changed Its Name to Nickel & Granados, PLLC
Volunteer to Prepare Expunction Petitions Remotely
Paralegal DivisionOn September 24, 2022, the Charlotte Expunction Clinic will again be held at the Mecklenburg County Courthouse. This project is a partnership of the following organizations: the North Carolina Pro Bono Resource Center (PBRC), the SelfServe Center, and the Mecklenburg County Clerk of Superior Court’s Office, District Attorney’s Office, and Public Defender’s Office. During the clinics, volunteer public defenders offer advice to applicants regarding their eligibility for expunction relief under North Carolina law.
Read more
Quid Pro Quo: Charity Disclosure Requirements
Tax SectionSection 6115 imposes a disclosure requirement on charitable organizations that receive quid pro quo contributions in excess of $75. A quid pro quo contribution is a payment made partly as a contribution to the charity and partly in consideration for goods and services provided to the payor by the charitable organization. The disclosure by the charity to the payor must include (i) a statement informing the donor the amount of the contribution deductible for federal income tax purposes is limited to the excess of the amount of any money and the value of any other property contributed by the donor over the value of the goods or services provided by the donee organization, and (ii) a good-faith estimate of the value of the goods or services provided by the donee organization.
Read more