Action Requested: Race & Equity Committee of the NCBA Dispute Resolution Section

At the NCBA’s Dispute Resolution Section Council meeting on March 17, 2022, the Council unanimously approved the following motion, made by the Race & Equity Committee:

We move for the NCBA Dispute Resolution Section to adopt an initiative to actively support, promote and encourage the designation and appointment of mediators of color in North Carolina consistent with the NCBA guidelines that seek to develop equity and inclusion and to dismantle systemic racism in our justice system.

Accordingly, the Committee is beginning the “Try Someone New” campaign, in which we plan to circulate a curated list of mediators of color with their backgrounds to legal practitioners in North Carolina who need mediators for their cases and encourage them to consider contacting them when they need mediators.

If you are interested in being included on this curated list, or if you’re interested in supporting this campaign in any other way, please email [email protected] by October 1, 2022. Thank you for your time, and we hope to be a resource for all in this endeavor.

Thank you,
Kerry Burleigh & Peter Singh, Race & Equity Committee Co-chairs
Kate Deiter-Maradei, Project Head

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You Cannot be Both an Employee and a Partner of a Partnership

John, a white man with brown hair and blue eyes, wears a blue jacket, white shirt, and blue tie. By John G. Hodnette

A person who is both an employee and a partner in a partnership is not treated as an employee for tax purposes. Rev. Rul. 69-184 states “bona fide members of a partnership are not employees of the partnership [for employment tax purposes because a partner is] a self-employed individual.” An employee will generally be treated as a partner if he or she (a) receives a profits interest, (b) receives a vested capital interest, or (c) makes a Section 83(b) election. Read more

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Let’s Talk About It: Welcome To The Ethics Committee

Kimberly is a Black woman with brown hair and glasses. She wears a blue jacket and white neckalce.By Kimberly M. Johnson

How many times did Dad say, “Do the right thing.”

How about when Grandma said, “Do it right the first time, and you don’t have to do it again.”

Or better yet, when an office mate quips, “Make sure to C-Y-A!”

In an odd way, those expressions have origins in the working man’s or woman’s view of ethics.

Let’s talk about it. Read more

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Sleeping With the Fishes

By Lisa LeFante 

Let’s face it, being a lawyer is hard. Being a family lawyer is even harder. We all know that lawyers get a bad rap . . . What do you call 1,000 lawyers at the bottom of the sea? . . . A good start! Family lawyers get an even worse rap . . . our clients blame us for their moral lapses (no, I did not tell you to sleep with your neighbor when I said you could go on vacation) and our opposing parties call us the devil incarnate and file lawsuits against us. Read more

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eCourts Training Update

By Matt Van Sickle

Hello Litigation Section Members. We have received an additional update on eCourts training and implementation.

The Administrative Office of the Courts training schedule for the eCourts program can be found here. One point of clarification since the initial announcement is that the training is available for attorneys and legal staff. There remain options for virtual and in-person training, but please note that September’s live training for Wake County will take place in new locations.

The four pilot counties for eCourts are Harnett, Johnston, Lee, and Wake, and the AOC has announced a target implementation date of October 10, 2022. Once the program is live, all attorneys will have to use the eCourts File & Serve system for filings in those counties.

In addition to the AOC’s training, on September 15, 2022, the Litigation Section is hosting a CLE, online and live in-person in Cary, that will include a one-hour presentation from the AOC concerning eCourts. We encourage our members to take advantage of both the AOC’s training and the CLE.

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Wells Hall Becomes Chair of the ABA Section of Taxation

By Herman Spence III

Our colleague Wells Hall is now the chair of the ABA Tax Section. Congratulations Wells! Wells is an attorney with Nelson Mullins and a long-time mainstay of the North Carolina Bar Tax Section.

Recently Wells publicly defended appropriate funding of the IRS. We appreciate Wells’ principled position, notwithstanding the temptation to demonize the IRS.

Herman Spence III is an attorney with Robinson Bradshaw in Charlotte.

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A Unique Government Internship – Focusing on Neutrality

Christine, a white woman with curly black hair, wears a white shirt and black jacket. By Christine Marolda

This past summer, I interned with the North Carolina Innocence Inquiry Commission. I first learned about the Commission at a meeting of the Campbell Law Innocence Project, where Gregory Taylor was the guest speaker. Mr. Taylor was exonerated by the Commission’s three-judge panel after spending seventeen years in prison for a crime he did not commit. Mr. Taylor’s case was immensely impactful, and I am grateful that he and his attorney came to speak at Campbell that day.

Months later, I saw that the Commission was looking for a summer intern. Because of my interest in investigations and post-conviction relief, I immediately knew this was how I wanted to spend my first summer as a law student. After sending in my application, I attended an interview before being offered the position. I began working at the Commission the week following final exams in May and finished my last week in July. Read more

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How YLD Represented You at the American Bar Association Annual Meeting

Lisa, a white woman with brown hair and blue eyes, wears a white blouse with a black jacket.By Lisa M. Williford

1. Resolution 22-8YL: Urges the Biden Administration to cancel student loan debt and Congress to adopt legislation that reduces all student loan debt and cancellation for public service borrowers.

2. Resolution 22-9YL: Urges all national, state, and local bar associations to establish a professional advancement program for new and young lawyers to provide meaningful education surrounding wage negotiations and financial planning.

3. HOD Resolution 606: Urges federal, state, local, territorial, and tribal courts, as well as attorneys, judges, legislators, governmental agencies, and other policymakers to take actions to address issues of racism in America’s civil and criminal justice systems. Read more

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What is an IC-DISC?

John, a white man with brown hair and blue eyes, wears a blue jacket, white shirt, and blue tie. By John G. Hodnette

An interest charge domestic international sales corporation (“IC-DISC”) is a special tax exempted domestic corporation that qualifies under Sections 991 through 994. The IC-DISC incentivizes (from a federal income tax perspective) exporting U.S. manufactured property. An IC-DISC is not the operating exporter but rather is a separate entity that receives a tax-free commission from the operating entity in an amount limited by the Code. This tax-free commission can produce valuable tax savings and deferral of income for qualifying exporters. Read more

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Grab-a-Coffee, and Give Back This Fall

Matt Meinel is a white man with light brown hair. He is wearing a blue shirt and black jacket, and he is smiling and standing in front of a tree.Alex Gwynn is a Black woman with black hair and brown eyes. She is wearing a red and white shirt, black glasses, and dark jacket.By Matt Meinel and Alex Gwynn

Do you have time to grab a cup of coffee?

Instead of taking this one to go, how about spending thirty meaningful minutes with a future lawyer? A half hour of your time is all we need to make this program a success! We are seeking attorney volunteers to connect with a law student and pass on the valuable insights you have about succeeding in law school and entering the practice of law.

If you would like to volunteer, please fill out this attorney sign-up form (law students can sign up with this student sign-up form). If you have signed up during a previous GaC session, you will need to sign up again.

Read more

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