Generated by All in One SEO v4.9.9, this is an llms.txt file, used by LLMs to index the site. # NCBarBlog The blog community of the North Carolina Bar Association ## Sitemaps - [XML Sitemap](https://www.ncbarblog.com/sitemap.xml): Contains all public & indexable URLs for this website. ## Posts - [NCBarBlog](https://www.ncbarblog.com/featured-posts-2/) - This is where the blog posts most relevant to all NCBA membership will live. - [A Message From Your 2025-2026 Chair](https://www.ncbarblog.com/dr-a-message-from-your-2025-2026-chair/) - By Deborah Dilman As your outgoing chair of the NCBA Dispute Resolution Section, I am thankful and humbled by the work that our small but mighty section completed this year. A special thanks to all of my committee chairs and to our internal leadership. Asa Bell will be chairing the section next year, and I - [Federal Income Tax Update](https://www.ncbarblog.com/tax-federal-income-tax-update-july-2026/) - By Keith A. Wood I. Conservation Easement Deed did not Constitute a CWA because it did not Contain a Merger Clause; Martin vs. Commissioner, TC Memo 2026-39. A. Contemporaneous Written Acknowledgement Requirement. Under Section 170, no charitable contribution deduction of $250 or more is allowed unless the donee organization provides a contemporaneous written acknowledgement (“CWA”) - [Where the Mechanic’s Lien Breaks: A New Construction Case from the N.C. Court of Appeals](https://www.ncbarblog.com/co-where-the-mechanics-lien-breaks-a-new-construction-case-from-the-n-c-court-of-appeals/) - By Christian Lunghi A first-person reflection on K. Lee Builders, Inc. v. Barnes, No. COA25-1029 (N.C. Ct. App. July 1, 2026) — decided this month. It was raining the day I drove out to Henderson. I remember it because the rain was the whole point. September 16, 2024. I turned off the highway into Vance - [Planting Seeds in the Desert: Interviews With Legal Oasis Interns (Part 3)](https://www.ncbarblog.com/pc-planting-seeds-in-the-desert-interviews-with-legal-oasis-interns-part-3/) - By Jimbo Perry In this blog post series, interns who are participating in the Legal Oasis Internship program discuss their participation in the program and why they choose to live and serve in an underserved area. Background on this program can be found in the initial blog post of this series. It is our hope - [Tips on Training and Mentoring New Paralegal Staff](https://www.ncbarblog.com/pd-tips-on-training-and-mentoring-new-paralegal-staff/) - By Bonnie Keen You’re only as good as your best paralegal. Let’s discuss some tips that make a new paralegal the most efficient for your law business. 1. Type out office procedures in a chart or spreadsheet. If you don’t have time to do this, hire a consultant or freelance paralegal to map this out - [Planting Seeds in the Desert: Interviews With Legal Oasis Interns (Part 2)](https://www.ncbarblog.com/pc-planting-seeds-in-the-desert-interviews-with-legal-oasis-interns-part-2/) - By Jimbo Perry In this blog post series, interns who are participating in the Legal Oasis Internship program discuss their participation in the program and why they choose to live and serve in an underserved area. Background on this program can be found in the initial blog post of this series. It is our hope - [What Your Client Searches in AI Makes Headaches for Litigators](https://www.ncbarblog.com/co-what-your-client-searches-in-ai-makes-headaches-for-litigators/) - By Todd A. Jones Interactive AI tools have become routine for research, drafting and brainstorming. Although these chats can feel transient and private, they often are recorded on provider systems and associated with metadata such as timestamps, user identifiers and device details. Those records may be retrievable, and in the right circumstances, they can be - [Reflections From Retirement: On the Importance of Mentoring](https://www.ncbarblog.com/reflections-from-retirement-on-the-importance-of-mentoring/) - By James W. Narron Harvey was a character. He wore only Pointer brand overalls, had less than a high school education and lived in a double-wide mobile home near the railroad with a wonderful wife and two good children — and he was an exceptional businessman, accumulating a small fortune. He owned grain sidings along - [**Privacy Never Sleeps — And Neither Do Privacy Lawyers**](https://www.ncbarblog.com/pds-privacy-never-sleeps-and-neither-do-privacy-lawyers/) - By Karin M. McGinnis Chair (for a few more hours), NCBA Privacy & Data Security Section Anything keeping you up at night? If you practice privacy law, the answer is almost certainly “yes.” At any given moment, somewhere in North Carolina, a privacy lawyer is: • refreshing a state legislature page, • rereading a regulator’s - [Planting Seeds in the Desert: Interviews with Legal Oasis Interns](https://www.ncbarblog.com/pc-planting-seeds-in-the-desert-interviews-with-legal-oasis-interns/) - By Jimbo Perry This year, a number of stakeholders — including representatives from the North Carolina Bar Association Professionalism Committee, the Chief Justice Commission on Professionalism, North Carolina State Bar Councilors and leadership of the North Carolina State Bar, Lucy Campbell, Executive Director of the North Carolina Judicial Fellows, Carla Huff, Recruitment and Training Coordinator - [NCBA Professionalism Committee Strategic Plan for 2025-2026](https://www.ncbarblog.com/prof-ncba-professionalism-committee-strategic-plan-for-2025-2026/) - By Jimbo Perry Goal: "Always leave your campsite better than you found it." — Allan Head I am excited to serve as Chair of the NCBA Professionalism Committee. The Professionalism Committee has 40 members this year. Each member is committed to promoting professionalism and civility across the state and leaving our profession better than we - [Long-Term Recruiting for Legal Deserts (Oasis)](https://www.ncbarblog.com/pc-long-term-recruiting-for-legal-deserts-oasis/) - By Jimbo Perry I am honored to serve as the Executive Director for the Chief Justice’s Commission on Professionalism (CJCP). One of the major responsibilities of the CJCP is examining ways of making the system of justice more accessible to the public. Needless to say, finding ways to bring young lawyers to legal deserts is - [International Practice Section Law School Panelists](https://www.ncbarblog.com/international-practice-section-law-school-panelists/) - By Phillip Chritton Interested in speaking with law students about international law and practice? Following our successful international attorney panels held at all seven North Carolina law schools during the 2025 to 2026 academic year, the NCBA International Practice Section — Law School Outreach Committee is seeking panelists for the upcoming fall term to speak - [Reflecting on a Year of Elevating Excellence](https://www.ncbarblog.com/reflecting-on-a-year-of-elevating-excellence-by-sarah-white/) - By Sarah L. White As the 2025-2026 bar year comes to a close, I find myself reflecting on our theme: Elevating Excellence Through Education, Empowerment, and Service. This theme was more than just a slogan; it was a guiding principle for the work of the NCBA Paralegal Division throughout the year. Excellence is not something - [S Corporation F Reorganizations Under Rev. Rul. 2008-18](https://www.ncbarblog.com/s-corporation-f-reorganizations-under-rev-rul-2008-18/) - By John G. Hodnette An F reorganization, as discussed in The Basics of F Reorganizations, is a tax-free “mere change in identity, form, or place of organization of one corporation, however effected” pursuant to Section 368(a)(1)(F). Although a simple example of an F reorganization is the change of a corporation’s state of incorporation, the broad definition - [Checking In: June 9, 2026](https://www.ncbarblog.com/checking-in-june-9-2026/) - Compiled by Jessica Junqueira Baker Donelson Adds Shareholder, Selects New Leader of Health Law Group Wilson is now a shareholder with Baker Donelson. Wilson practices in the firm’s Winston-Salem office. He is a trial lawyer with decades of experience defending health care providers, professionals and businesses in complex, high-exposure litigation. Wilson has litigated hundreds of - [Return to the Vault: On Demand — The New North Carolina Notary Public Manual](https://www.ncbarblog.com/rp-return-to-the-vault-on-demand-the-new-north-carolina-notary-public-manual/) - By the Return to the Vault Committee North Carolina notaries have an important new resource: the North Carolina Notary Public Manual (2026 Edition) (“Manual”), published by the UNC School of Government (“School of Government”) and prepared by the North Carolina Department of the Secretary of State. According to the School of Government, the office of - [Recharging the Lawyer’s Mind: Practical Stress Management for a Sustainable Career](https://www.ncbarblog.com/recharging-the-lawyers-mind-practical-stress-management-for-a-sustainable-career/) - By Douglas J. Wood Lawyers are trained to anticipate problems, manage conflicts, meet deadlines and shoulder responsibility for matters that can significantly affect the lives and businesses of others. Over time, the pressure associated with those responsibilities can quietly become normalized. Attorneys begin to accept stress as “just part of the game.” While stress may - [Pro Bono Spotlight: Robert Wall](https://www.ncbarblog.com/pro-bono-spotlight-robert-wall/) - By Kaitlyn Fudge This month, we get the pleasure to highlight Rob Wall — an NCBA member who embodies commitment to pro bono, leadership and service as a model of professionalism to other lawyers. Rob currently works as a tax attorney at Baker Donelson Bearman Caldwell & Berkowitz. He is joining the NCBA Board of - [Juvenile Court Needs You](https://www.ncbarblog.com/pc-juvenile-court-needs-you/) - By Jimbo Perry, Annick Lenoir-Peek and Jeff Miller As the Chair of the NCBA Professionalism Committee, who is also a small town practitioner in Kinston, and Executive Director of the Chief Justice Commission on Professionalism, I recently had the opportunity to interview Annick Lenoir-Peek, North Carolina Parent Defender, and Jeff Miller, Pitt County attorney, whose - [Transitioning a Practice With Intention](https://www.ncbarblog.com/transitioning-a-practice-with-intention/) - By Douglas J. Wood Editor's note: This is the second blog post in a two-part series written by Douglas Wood. The first post is on how to build your practice with intention. At some point, every lawyer faces a difficult reality: careers evolve, and, eventually, they transition. For many attorneys, this is not an easy - [Building a Practice With Intention](https://www.ncbarblog.com/building-a-practice-with-intention/) - By Douglas J. Wood Editor’s note: This is the first blog post in a two-part series written by Douglas Wood. The series focuses on key approaches for two stages in an attorney’s career: developing a law practice and transitioning from an attorney career to retirement. Law school teaches attorneys how to analyze problems, interpret precedent - [Pro Bono Spotlight: Chelsea Corey](https://www.ncbarblog.com/pro-bono-spotlight-chelsea-corey/) - By Julia Horrocks Chelsea Corey is an experienced commercial litigator at Haynes Boone, who currently represents clients in the energy industry and financial services. Despite her challenging day job, she’s also been extremely active in pro bono work across multiple organizations for many years. With her expertise, Chelsea is able to take on a wide - [Searching for Volunteers for the Grab a Coffee Program — Summer 2026](https://www.ncbarblog.com/searching-for-volunteers-for-the-grab-a-coffee-program-summer-2026/) - By Anna-Jamieson Beck, Courtney Latourrette and Matt Meinel 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 - [Paralegal Spotlight: Cody Worrells](https://www.ncbarblog.com/pd-paralegal-spotlight-cody-worrells/) - By Lakisha Chichester From Airborne to Litigation: How Cody Worrells Learned to Love the Work Cody Worrells did not grow up dreaming of becoming a paralegal, nor did he enter the profession with a carefully mapped-out vision. One year after starting college, Cody realized school “was not for me” and decided to join the Army - [Meet Chimara Good: 2026 NCBA IP Section Diversity Scholarship Recipient](https://www.ncbarblog.com/ip-meet-chimara-good-2026-ncba-ip-section-diversity-scholarship-recipient/) - By Cherell Harris A Conversation with an Engineer-Turned-Law Student Charting Her Own Path in IP Law The Intellectual Property Section of the North Carolina Bar Association is pleased to introduce one of our 2026 Diversity Scholarship recipients, Chimara Good. Chimara is originally from Atlanta, Georgia. I had the pleasure of sitting down with her to - [Checking In: May 19, 2026](https://www.ncbarblog.com/checking-in-may-19-2026/) - Compiled by Jessica Junqueira Dozier Miller Law Group Opens New Lake Norman Office Dozier Miller Law Group announced the opening of its new office, which serves individuals in the Lake Norman area. The office is located off Sam Furr Road near Birkdale at 8015 West Kenton Circle, Suite 110, Huntersville. The new office will extend - [Pandemic-Era Federal Tax Refunds: You May be Eligible, but the Deadline is Quickly Approaching](https://www.ncbarblog.com/tax-pandemic-era-federal-tax-refunds-you-may-be-eligible-but-the-deadline-is-quickly-approaching/) - By Brian C. Bernhardt A recent case in the Court of Federal Claims confirmed taxpayers may be entitled to refunds of interest and penalties paid during the COVID-19 pandemic if they act before a forthcoming deadline. The National Taxpayer Advocate estimates tens of millions of taxpayers may be entitled to refunds. The opportunity includes a - [Return to the Vault: On Demand — FinCEN Residential Real Estate Rule Update](https://www.ncbarblog.com/rp-rttv-fincen-residential-real-estate-rule-update/) - By the Return to the Vault Committee Recent developments involving FinCEN’s Residential Real Estate (“RRE”) Rule continue to create uncertainty for real property practitioners. A federal court in Texas vacated the rule nationwide, and FinCEN has since issued additional guidance regarding current reporting obligations. New FinCEN Guidance Following the Texas decision, FinCEN released FAQs on - [How Our Section Communicates: A Quick Guide from the PDS Communications Chair](https://www.ncbarblog.com/pd-how-our-section-communicates-a-quick-guide-from-the-pds-communications-chair/) - By Lauren Clemmons This guide provides a practical refresher on the communication tools most commonly used within our Section. Each platform serves a distinct purpose and supports different types of member engagement. 1. Listserv The Listserv is the primary channel for sharing updates, asking questions and exchanging information. When the platform launched in 2020, Julianne - [Return to the Vault: On Demand — What Attorneys Can Do About Deed Fraud](https://www.ncbarblog.com/rp-return-to-the-vault-on-demand-what-attorneys-can-do-about-deed-fraud/) - By Andrea Davis Check out Andrea’s Return to the Vault presentation on deed fraud. Watch the full program online. One of the most common red flags for fraud is the sense of urgency that the scammer creates. Unfortunately for real estate attorneys, there is always a sense of urgency in real estate practice. Transactions involve - [Through Our Eyes — A Paralegal's View into Equitable Distribution](https://www.ncbarblog.com/pd-through-our-eyes-a-paralegals-view-into-equitable-distribution-by-peggy-pardue/) - By Peggy Pardue As a Family Law Paralegal, assisting clients with their Equitable Distribution (dividing the marital assets and debts) case can be very rewarding because you get to help clients build their case, and, oftentimes, clients learn new ways to help themselves. However, it can also be challenging and emotional for the client, and - [68th Anniversary of Law Day: "The Rule of Law and the American Dream"](https://www.ncbarblog.com/yld-68th-anniversary-of-law-day-the-rule-of-law-and-the-american-dream/) - By Nicholas Sorensen and Sidney Thomas What is Law Day? Each year, the American Bar Association (ABA) hosts Law Day on the first Friday of May to celebrate the role of law in our society and to cultivate a deeper understanding of the legal profession. President Dwight D. Eisenhower established the first Law Day on - [Understanding the Estate Administration Process in North Carolina](https://www.ncbarblog.com/pd-understanding-the-estate-administration-process-in-north-carolina/) - By Bernice Kendall Losing a loved one is never easy, and dealing with legal paperwork in the midst of grief can feel especially overwhelming. If you’ve been asked to help manage an estate, you might be wondering, “Where do I even begin?” Take a breath. You’re not alone, and with the right guidance, this process - [Qualified Trade or Business Under Section 1202](https://www.ncbarblog.com/tax-qualified-trade-or-business-under-section-1202/) - By John G. Hodnette and Savannah Rankich The general rules for qualified small business stock (“QSBS”) were discussed previously in "Gain Exclusion for Section 1202 Stock" and updated in "Expanded Benefits for Qualified Small Business Stock Under the OBBB." For taxpayers to qualify for this gain exclusion, the issuing C corporation must meet the active - [2026 Real Property Section Annual Meeting Preview: Liens and Judgments with Natasha Branch](https://www.ncbarblog.com/rp-2026-real-property-section-annual-meeting-preview-liens-and-judgments-with-natasha-branch/) - By Natasha Branch Even the cleanest title can hide problems. At this year’s 2026 NCBA Real Property Section Annual Meeting in Asheville, Natasha Branch, Vice President of Education and Underwriting Counsel at Title Resources Group, will walk through how to spot lien and judgment issues early and handle them efficiently before they disrupt your closing. - [The Strategic Paralegal: Elevating Legal Practice with Project Management Tools](https://www.ncbarblog.com/pd-the-strategic-paralegal-elevating-legal-practice-with-project-management-tools/) - By Donna T. Richardson How Experienced Paralegals Can Streamline Procedures to Enhance Their Strategic Value In today’s legal environment, complexity is the norm. Whether managing multi-party litigation, coordinating real estate closings, or tracking corporate compliance deadlines, experienced paralegals increasingly serve as the backbone of legal execution. Their expertise drives effective legal operations. Without structured systems - [Everything I Needed to Know about Privacy I Learned in Kindergarten?](https://www.ncbarblog.com/pd-everything-i-needed-to-know-about-privacy-i-learned-in-kindergarten/) - By Karin M. McGinnis When I started practicing in the privacy and data security space years ago, my colleagues and I talked shop about the EU Data Protection Directive, sectoral laws like HIPAA and GLBA, and the early wave of data breach laws. As time passed, our conversations shifted to the Federal Trade Commission, Wyndham - [What Asheville Revealed About the Future of Legal Leadership](https://www.ncbarblog.com/yld-what-asheville-revealed-about-the-future-of-legal-leadership/) - By Alex Gwynn The future of legal leadership is not being shaped in isolation; it is being built in real time at the intersection of crisis response, community engagement and cross-sector collaboration. A recent gathering of young lawyers in Asheville offered a clear view of what that future looks like in practice and where the - [2026 Real Property Section Annual Meeting Preview: Common Title Defects and Curative Strategies](https://www.ncbarblog.com/rp-2026-real-property-section-annual-meeting-preview-common-title-defects-and-curative-strategies/) - By Maggie Davis There is still time to register for the Annual Meeting! We are looking forward to seeing many of you there and hearing from our friend and colleague Maggie Davis, partner at Magnolia Legal. Register for the Annual Meeting (May 15-16 in Asheville). As a title lawyer, Maggie says her goal is to - [NCBA Privacy & Data Security Section Law School Liaison Program](https://www.ncbarblog.com/pds-ncba-privacy-data-security-section-law-school-liaison-program/) - By Lauren Clemmons Applications are now open for the Privacy & Data Security Section’s 2026-2027 Law School Liaison Program, a unique opportunity for North Carolina law students interested in privacy, cybersecurity and emerging technology law. The program is designed for students who want to engage with the Section, build professional connections and gain exposure to - [The Middle Third](https://www.ncbarblog.com/the-middle-third/) - By Marc E. Gustafson While out running with my pastor one morning, he asked me how I would best describe my law practice. The easy and most relatable way to explain at least one part of my practice was to walk him through my consultations. In addition to representing employers, a significant part of my - [2026 Real Property Section Annual Meeting Preview: AI for Attorneys](https://www.ncbarblog.com/rp-2026-real-property-section-annual-meeting-preview-ai-for-attorneys/) - By Andrea Davis AI is everywhere right now — but what does it actually look like in real property practice? Join the NCBA Real Property Section in Asheville, May 15-16, for a practical session on AI in real property practice with Andrea Davis, Vice President and State Counsel with Chicago Title. Register for the Annual - [Criminal Consequences for Violations of Patient Privacy — Recent Update from the Fourth Circuit](https://www.ncbarblog.com/hl-criminal-consequences-for-violations-of-patient-privacy-recent-update-from-the-fourth-circuit/) - By Claire O'Brien and Mousa Alshanteer For health care counsel who advise on privacy issues, including compliance with the Health Insurance Portability and Accountability Act of 1996 (HIPAA), the Fourth Circuit’s recent decision in United States v. Russell offers a reminder that the scope of protected patient information is broad and that unauthorized access can - [Checking In: April 28, 2026](https://www.ncbarblog.com/checking-in-april-28-2026/) - Compiled by Jessica Junqueira Fox Rothschild Selects New Leadership, Adds Partner Diana Palacek is now the Managing Partner of Fox Rothschild’s Charlotte office. She practices commercial real estate transactions and focuses on financing (closing, servicing and enforcement), purchase and sale, ground-up development and leasing. She previously served as in-house counsel for a financial services organization - [Where Service Becomes Leadership: Pro Bono in the Lives of Emerging Lawyers](https://www.ncbarblog.com/yld-where-service-becomes-leadership-pro-bono-in-the-lives-of-emerging-lawyers/) - By Joshua Batchelor and Isabella Reed This spring, the YLD Pro Bono Leadership Cohort came together through a meaningful series of pro bono clinics, civic engagement programs and community-building events across North Carolina. Rather than functioning as isolated service opportunities, these experiences collectively reflected a shared commitment to access to justice and helped participants begin - [2026 Real Property Section Annual Meeting Preview: FIRPTA With Nena Mills](https://www.ncbarblog.com/rp-2026-real-property-section-annual-meeting-preview-firpta-with-nena-mills/) - By Nena Mills Compliance with the Foreign Investment in Real Property Tax Act (FIRPTA) doesn’t have to be a dealbreaker; it just requires early attention and the right approach. In this Annual Meeting preview video, Nena Mills, National Education Director with FIRPTA Solutions, shares what to expect from her upcoming CLE session, “FIRPTA Fun: Nothing Says “Fun” Like Tax Withholding,” and - [Take Care of Yourself](https://www.ncbarblog.com/wpc-take-care-of-yourself/) - By Kimberly M. Johnson A good hairstyle (or cut) is the gateway to a positive self-image. Your self-image is the armor needed to battle the ups and downs in the workplace and in life. At times, what you see in the mirror, your hands, face, legs and other body parts, is shaped by outsider comments - [Lost in the Legal Wilderness? This CLE Is Your Survival Guide](https://www.ncbarblog.com/gps-lost-in-the-legal-wilderness-this-cle-is-your-survival-guide/) - By Matt Pentz Budget impasses. Shifting case law. AI tools everyone’s talking about, but no one’s explained. If you’re a government attorney in North Carolina, you know the terrain is getting rougher — and the map keeps changing. On Friday, May 1, the NCBA Government & Public Sector Section is hosting The Government Lawyer’s Survival - [2026 Real Property Section Annual Meeting Preview: Commercial Leases with Jeff Benson](https://www.ncbarblog.com/rp-2026-real-property-section-annual-meeting-preview-commercial-leases-with-jeff-benson/) - By Jeff Benson We hope you’ll join us in Asheville for the 2026 NCBA Real Property Section Annual Meeting. We’re looking forward to a helpful and practical program and are excited to share a preview of one of the CLE sessions focused on commercial leases. In the preview video below, Jeff Benson, Executive Vice President - [More Than the Law: Why Having Hobbies Helps Lawyers](https://www.ncbarblog.com/yld-more-than-the-law-why-having-hobbies-helps-lawyers/) - By Courtney Latourrette The practice of law demands precision, resilience and focus, but we’re at our best when we bring our full selves to the profession. How can we make sure we are at our best? That was the theme of a recent discussion hosted by NCBA YLD joined by NCBA BarCARES President Eric Richardson - [2025 Pro Bono Awards Recipients Announced](https://www.ncbarblog.com/pro-bono-2025-pro-bono-awards-recipients-announced/) - By Bianca Simmons The 2025 Pro Bono Award winners have been selected and will be recognized during the NCBA Annual Meeting on Friday, June 27, 2025, in Asheville. The honorees are: • Greenblatt Outstanding Lawyer Award | Jonathan Perry – Legal Aid of North Carolina • Thorp Pro Bono Service Award | Mark Holt – - [Bridging Perspectives: Building Skills, Communities and Connection — 2026 Program in Review](https://www.ncbarblog.com/dr-bridging-perspectives-building-skills-communities-and-connection-2026-program-in-review/) - By Sean P. Vitrano This year’s Dispute Resolution Section program brought together mediators and attorneys from across North Carolina for a full day of practical learning, fellowship, and dialogue. Early arrivals enjoyed a networking reception at Barcelona Wine Bar in downtown Raleigh hosted by the Section Council and Executive Committee. These events are wonderful opportunities - [Building Pathways: Durham County Youth Home and the Future of the Profession](https://www.ncbarblog.com/yld-building-pathways-durham-county-youth-home-and-the-future-of-the-profession/) - By Quinn Byars, Alex Gwynn and Joshua Peacock Mentorship, lived experience and service came together last summer to break barriers and expand opportunities for justice-involved youth through the Building Pathways pilot at the Durham County Youth Home. The Durham County Youth Home is a secure juvenile detention facility operated by Durham County, providing temporary - [Section 453 Trap for S Corporation Asset Sales](https://www.ncbarblog.com/tax-section-453-trap-for-s-corporation-asset-sales/) - By John G. Hodnette In my prior post, Installment Sale Notes Owned by S Corporations, I discussed sales of S corporation assets in exchange for a promissory note, invoking the installment sale method of Section 453. Buyers commonly use the installment sale method for earnouts, which provide additional contingent consideration based on the performance of the - [Report From the ABA Midyear Meeting](https://www.ncbarblog.com/yld-report-from-the-aba-midyear-meeting/) - By Chazle' Woodley Happy April All! As the new Young Lawyer Delegate to the American Bar Association (ABA) House of Delegates, I would like to take this opportunity to provide an overview of the resolutions considered during February's Midyear Meeting of the ABA House of Delegates in San Antonio, Texas. The ABA House of Delegates - [Women Who Lead: Spotlight on Melissa McKinney](https://www.ncbarblog.com/yld-women-who-lead-spotlight-on-melissa-mckinney/) - By Taylor Gibbs As winter gives way to the promise of spring, the NCBA Young Lawyers Division’s DEI Committee takes this opportunity to recognize and celebrate Women’s History Month. Alongside International Women’s Day on March 8, this month serves as a time to honor the achievements and contributions of women throughout our nation’s history, reflect - [Redefining Resilience: A Conversation with YLD Chair Sheila Spence on Reflections for Women’s History Month](https://www.ncbarblog.com/yld-redefining-resilience-a-conversation-with-yld-chair-sheila-spence-on-reflections-for-womens-history-month/) - By Alex Gwynn Opening Question: Resilience & Motivation Alex: As we reflect during Women’s History Month, how would you define resilience in your own words, and looking back on your journey through law school into leadership, what feels most meaningful about that time, especially what sustained or motivated you to keep moving forward during such - [How Young Lawyers Can Build a Construction Practice](https://www.ncbarblog.com/co-how-young-lawyers-can-build-a-construction-practice/) - By Christian Lunghi For young lawyers, construction law may seem like a difficult field to enter. It has its own vocabulary, its own documents, and its own pace. Clients often want practical answers while a project is still moving, not abstract legal analysis after the dispute is fully formed. The work can feel technical, and - [Checking In: March 24, 2026](https://www.ncbarblog.com/checking-in-march-24-2026/) - Compiled by Jessica Junqueira Smith Debnam Selects Partner Melissa Tulis Smith is now a partner with the firm. Smith has been a part of the firm’s Consumer Collections practice group since 2020. Prior to joining the firm, she gained experience in civil litigation with a focus on property, construction and landlord-tenant disputes. Smith, who is - [Practice Innovation: The North Carolina Supreme Court’s New Commission](https://www.ncbarblog.com/pd-practice-innovation-the-north-carolina-supreme-courts-new-commission/) - By Zachary Westmoreland I. Introduction Access to legal services remains one of the most persistent challenges facing the American legal system. Across the country, courts, regulators and policymakers are examining new ways to deliver legal services to individuals who cannot afford traditional representation. One of the increasingly discussed approaches involves allowing trained paraprofessionals and paralegals - [Modular Construction in North Carolina](https://www.ncbarblog.com/co-modular-construction-in-north-carolina/) - By Lilly Heckman The use of the modular construction method is on the rise with both commercial and residential builders in North Carolina. Benefitting contractors and owners alike, modular building allows for faster timelines and more predictable costs. Contractors across the state are utilizing modular building for all types of new builds, from healthcare and - [Why Being Together Matters: Reflections on the NCBA Real Property Section Annual Meeting and Scholarship Opportunities to Attend](https://www.ncbarblog.com/rp-why-being-together-matters-reflections-on-the-ncba-real-property-section-annual-meeting-and-scholarship-opportunities-to-attend/) - By Sarah Dorr and Mary Gallimore Walker Each year, the North Carolina Bar Association Real Property Section's Annual Meeting brings attorneys from across our State together for learning and connection. While the CLE content is always helpful, many attorneys say the true value of the Annual Meeting comes from being there in person. The conversations - [Title, Trusts, Transfers and Terrorists: Legislation That Could Affect Your Practice](https://www.ncbarblog.com/rp-title-trusts-transfers-terrorists-legislation-that-could-affect-your-practice/) - By Nancy Short Ferguson Attorneys in substantially all practice areas handle or review deeds, leases and contracts or clients in distress about matters (family law, trespassers, condemnations, estates, etc.) involving real estate from time to time. The 2025-2026 Legislative Session (still in process) has much to consider. See program recording from Return to the Vault - [Paralegal Spotlight: LJ Frederick](https://www.ncbarblog.com/pd-paralegal-spotlight-lj-frederick/) - By Lakisha Chichester Lajon E. Frederick (“LJ”) is a North Carolina Certified Paralegal at Fresh Start Family Law. LJ has an undeniable passion for family law and client support. When LJ reflects on her decades-long paralegal career, she does not describe it in terms of titles or positions. Instead, she talks about the families she - [Checking In: February 23, 2026](https://www.ncbarblog.com/checking-in-february-23-2026/) - Compiled by Jessica Junqueira 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. - [Return to the Vault: On Demand — Why All Attorneys Should Pay Attention to FinCEN’s Reporting Rule](https://www.ncbarblog.com/rp-return-to-the-vault-on-demand-why-all-attorneys-should-pay-attention-to-fincens-reporting-rule/) - 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 - [Get to Know WIP Members Kristy Sides and Kasey McCalla](https://www.ncbarblog.com/wpc-get-to-know-wip-members-kristy-sides-and-kasey-mccalla/) - By Kristy Sides and Kasey McCalla This month, we are excited to introduce two WIP members: Kristy Sides and Kasey McCalla! Kristy Meares Sides What law school did you attend, and what was your graduation year? Wake Forest University School of Law, 2004. Describe what a typical workday is like for you. I am an - [Congratulations to Deputy Commissioner Wanda Blanche Taylor](https://www.ncbarblog.com/ec-congratulations-to-deputy-commissioner-wanda-blanche-taylor/) - By Kyla K. Block Hello Section Members! I hope you are all enjoying this beautiful weather and all the daffodils blooming. While this is old news now, congratulations are in order for Commissioner Wanda Blanche Taylor, who has been reappointed to the Full Commission of the North Carolina Industrial Commission. She will serve a six-year - [Commit to Crafting Yourself as a Top-Shelf Brand of Professionalism](https://www.ncbarblog.com/pc-commit-to-crafting-yourself-as-a-top-shelf-brand-of-professionalism/) - By Amy H. Wooten "Professionalism." It's not a complicated nor hard-to-understand word or concept. At times, being professional is second nature, particularly when those around us exhibit professionalism. When emails are courteous, deadlines are respected, conversations — while sounding in advocacy — are appropriately measured and poignant disagreements remain civil, being professional can feel like - [Becoming an Associate in the Age of AI](https://www.ncbarblog.com/becoming-an-associate-in-the-age-of-ai/) - By KimberMarie Faircloth A fellow attorney friend told me about the moment when one of her clients paused in a meeting to consult ChatGPT regarding their legal approach. She described hearing the client’s nails clacking on a keyboard. Her supervising partner started to say something, stopped and then asked: “Are you using ChatGPT by any - [199A Deduction for Real Estate Rental Businesses](https://www.ncbarblog.com/tax-199a-deduction-for-real-estate-rental-businesses/) - By John G. Hodnette Section 199A, as discussed in my prior blog post Section 199A Pass-Through Deduction and the Magic Number, provides for a deduction generally equal to the applicable pass-through entity’s qualified business income. However, the deduction is available only for a qualified trade or business, which Section 199A(d)(1) defines as any trade or business - [Making Service Your Professional Identity, Not an Add-On](https://www.ncbarblog.com/yld-making-service-your-professional-identity-not-an-add-on/) - By Alex Gwynn For many lawyers, service begins as a requirement and includes pro bono hours, bar expectations and résumé building. Over time, however, service can become something deeper, a professional identity that shapes how we lead, how we practice and how we show up in our communities. On Saturday, February 28, the Young Lawyers - [Pro Bono Spotlight: Amanda Clark](https://www.ncbarblog.com/pro-bono-spotlight-amanda-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 - [Bringing Water to the Desert, Part Six](https://www.ncbarblog.com/pc-bringing-water-to-the-desert-part-six/) - By Judge Debra Sasser 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 - [Pro Bono Spotlight: Aishaah Foster — Advocating for Safety and Dignity](https://www.ncbarblog.com/pro-bono-spotlight-aishaah-foster-advocating-for-safety-and-dignity/) - By Larissa Mañón Mervin As an associate attorney at Moore & Van Allen, PLLC, Aishaah Foster brings both professional skill and deep personal commitment to her pro bono work with survivors of domestic violence. Since joining the firm in 2020, she has practiced in the Financial Regulatory Advice and Response group, while also dedicating meaningful - [My Internship With the Charlotte City Attorney’s Office](https://www.ncbarblog.com/zplu-my-internship-with-the-charlotte-city-attorneys-office/) - By 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 - [What Is the Difference Between Restorative Justice and Mediation?](https://www.ncbarblog.com/dr-what-is-the-difference-between-restorative-justice-and-mediation/) - By 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) - [Bringing Water to the Desert, Part Five](https://www.ncbarblog.com/pc-bringing-water-to-the-desert-part-five/) - By Judge Debra Sasser 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 - [Breaking Barriers: A Conversation with Judge Tia Hudgins Taylor](https://www.ncbarblog.com/yld-breaking-barriers-a-conversation-with-judge-tia-hudgins-taylor/) - By Taylor Gibbs and Tia Overway 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 - [Should I Become an E-Notary?](https://www.ncbarblog.com/pd-should-i-become-an-e-notary/) - By Kelly Lynch 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 - [On The Horizon: The Young Lawyers Division's Upcoming DEI Programming](https://www.ncbarblog.com/yld-on-the-horizon-the-young-lawyers-divisions-dei-upcoming-dei-programming/) - By Taylor Gibbs and Tia Overway Hi everyone! As we step into December, Tia and I want to extend a heartfelt thank you to everyone who attended and participated in the DEI Committee’s first event: Bridging the Gap: Wisdom from the Bench and Bar. The panel featured an incredible range of legal professionals who provided - [Bringing Water to the Desert, Part Four](https://www.ncbarblog.com/pc-bringing-water-to-the-desert-part-four/) - By Judge Debra Sasser 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 - [Basics of 338(h)(10) Elections](https://www.ncbarblog.com/tax-basics-of-338h10-elections/) - By John G. Hodnette 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 - [Asked and Answered: WIP Committee Members Share Their Goals for 2026](https://www.ncbarblog.com/wpc-asked-and-answered-wip-committee-members/) - By Diana Santos Johnson and Eleanor Panetti For our first post of 2026, we asked our Committee members for input. Below are the questions we asked and the responses we received. Enjoy reading about what they learned in 2025, their goals for 2026 and why they joined the Women in the Profession Committee! What is - [Pro Bono Spotlight: Hannah Michalove](https://www.ncbarblog.com/pro-bono-spotlight-hannah-michalove/) - By Sidney Thomas Hannah Michalove is a bilingual immigration attorney at Pisgah Legal Services in Asheville, where she began her position in October 2024 — just ten days after Hurricane Helene. Hannah’s dedication to pro bono advocacy began as a law school student at Campbell University Law School, where she served as Chair of the - [Resolutions With Results: Kick Off 2026 with YLD's Legal Feeding Frenzy](https://www.ncbarblog.com/yld-resolutions-with-results-kick-off-2026-with-ylds-legal-feeding-frenzy/) - By Marissa Barbalato and Alexandria Tuttle Each March, the NCBA Young Lawyers Division (YLD) partners with Feeding the Carolinas to host the North Carolina Legal Feeding Frenzy, a statewide initiative dedicated to fighting hunger. This friendly competition invites law firms, law schools, sections and legal organizations to collect food and raise funds for local food - [Bargain-Sale Pitfalls and the “Eerie Veneer” of NCMA’s “Madonna and Child in a Landscape”](https://www.ncbarblog.com/tax-bargain-sale-pitfalls-and-the-eerie-veneer-of-ncmas-madonna-and-child-in-a-landscape/) - By Kimberly B. Tyson On February 18th, the Center for Art Law is sponsoring a lecture by Deborah Gerhard, the Paul B. Eaton Distinguished Professor of Law at UNC School of Law. The topic is the "Madonna and Child in a Landscape," the famous (and infamous) piece that has adorned the North Carolina Museum of - [Bringing Water to the Desert, Part Three](https://www.ncbarblog.com/pc-bringing-water-to-the-desert-part-three/) - By Judge Debra Sasser 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 - [North Carolina Court of Appeals Enforces Out-of-State Arbitration Clause in Case of First Impression](https://www.ncbarblog.com/co-north-carolina-court-of-appeals-enforces-out-of-state-arbitration-clause-in-case-of-first-impression/) - By Joseph J. Garfunkel In a case of first impression, the North Carolina Court of Appeals in Earnhardt Plumbing, LLC v. Thomas Builders, Inc., No. COA25-36 (N.C. Ct. App. Nov. 19, 2025) addressed whether a forum-selection clause using an “either-or” structure and granting one party discretion to choose the forum is mandatory or permissive under - [Recognition by the Tax Court That Domestic Abuse Permeates Socioeconomic Strata](https://www.ncbarblog.com/fl-recognition-by-the-tax-court-that-domestic-abuse-permeates-socioeconomic-strata/) - By Kimberly B. Tyson The recent “innocent spouse” tax case of Zaheen v. Commissioner, T.C. Memo. 2026-7, is noteworthy in two respects. One, it reminds us that abuse permeates socioeconomic strata. Two, several objective factors in the analytical framework for innocent spouse cases should have precluded relief to the requesting spouse (here, the wife), but - [Working Effectively With Pro Se Parties: Practical Guidance for Attorneys](https://www.ncbarblog.com/lt-working-effectively-with-pro-se-parties-practical-guidance-for-attorneys/) - By Melissa Tulis Smith Established case law tells us that pro se litigants are held to the same standards as represented parties. In practice, however, that principle does not always play out neatly in the courtroom — and often, it shouldn’t. While pro se parties must follow the rules, attorneys should approach interactions with them - [It Would be Criminal to Miss It: The NCBA Criminal Justice Section's Annual CLE!](https://www.ncbarblog.com/cj-it-would-be-criminal-to-miss-it-the-ncba-criminal-justice-sections-annual-cle/) - By W. Otis Walker IV Are you a criminal justice practitioner in state courts? How about in federal courts? Perhaps both? Do you have questions about how to manage the vast amounts of e-discovery that seem to come in more and more cases, including cellphone dumps? Are you curious about how recent immigration enforcement trends - [Bringing Water to the Desert, Part Two](https://www.ncbarblog.com/bringing-water-to-the-desert-part-two/) - By Judge Debra Sasser Welcome to Part Two of the six-part video series, “Bringing Water to the Desert.” 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 - [Work-Life Balance Strategies for Paralegals Across Legal Practice Settings](https://www.ncbarblog.com/pd-work-life-balance-strategies-for-paralegals-across-legal-practice-settings-a-guide-to-thriving-personally-and-professionally/) - By Martin A. Ginsburg A Guide to Thriving Personally and Professionally Let’s be honest: if work-life balance truly came down to boundaries, we’d all leave the office at 5 p.m., shut down a work computer that never left the desk and enjoy uninterrupted dinners without the ping of a client email or a late-night text - [The Moral Compass: Guiding Your Paralegal Journey](https://www.ncbarblog.com/pd-the-moral-compass-guiding-your-paralegal-journey/) - By Johana Sanchez Every paralegal learns about confidentiality, avoiding conflicts of interest, and never giving legal advice. These are the non-negotiables that keep our legal system fair and our clients protected. But beyond these, each of us brings something extra to the table—our own sense of right and wrong, the values we learned growing up, - [Breaking Barriers Through Connection: How NCBA YLD’s Grab-A-Coffee Program Brings Mentorship to Life](https://www.ncbarblog.com/yld-breaking-barriers-through-connection-how-ncba-ylds-grab-a-coffee-brings-mentorship-to-life/) - By Anna-Jamieson Beck and Courtney Latourrette For many law students, building a professional network can feel daunting, especially when starting out in a new city or navigating the demanding early years of law school. The North Carolina Bar Association Young Lawyers Division (YLD) Grab-A-Coffee program is helping change that, one conversation at a time. The - [Join Us at the Pro Bono Table on February 5!](https://www.ncbarblog.com/ec-join-us-at-the-pro-bono-table-on-february-5/) - By Mallory E. Lidaka Hello, Section Members! We are looking forward to the upcoming NCBA Conference at the Grandover on Thursday, February 5, 2026, through Friday, February 6, 2026. On behalf of the Pro Bono Committee of the Workers’ Compensation Section, we wanted to make you aware of an exciting pro bono opportunity for our - [The Myth of No Bad Days](https://www.ncbarblog.com/the-myth-of-no-bad-days/) - By Nicole Ligon By all outward measures, things have gone “right” in my life. I’m happily married to my best friend, and we share two wonderful children. I hold a tenure-track law professor position at Campbell Law School — it’s my dream job, and the community here has warmly supported my growth as both a - [2026 Wade M. Smith Award Recipient, Cynthia P. Black, Retired Cumberland County Chief Public Defender](https://www.ncbarblog.com/cj-2026-wade-m-smith-award-recipient-cynthia-p-black-retired-cumberland-county-chief-public-defender/) - By Stacey Rubain The Criminal Justice Section of the North Carolina Bar Association is pleased to announce that retired Cumberland County Chief Public Defender Cynthia Black has been selected to receive the 2026 Wade M. Smith Award (“Smith Award”). The Smith Award is presented annually by the Criminal Justice Section to a defense attorney who - [2026 Peter S. Gilchrist III Award Recipient Connie Jordan, Retired Assistant District Attorney, Prosecutorial District 6](https://www.ncbarblog.com/cj-2026-peter-s-gilchrist-iii-award-recipient-connie-jordan-retired-assistant-district-attorney-prosecutorial-district-6/) - By Stacey Rubain The Criminal Justice Section of the North Carolina Bar Association is pleased to announce that retired Assistant District Attorney Connie Jordan has been selected as the recipient of the 2026 Peter S. Gilchrist III Award (“Gilchrist Award”). The Gilchrist Award is given annually by the Criminal Justice Section to a prosecutor who - [Searching for Volunteers for the Grab-a-Coffee Program — Spring 2026](https://www.ncbarblog.com/yld-searching-for-volunteers-for-the-grab-a-coffee-program-spring-2026/) - By Anna-Jamieson Beck, Courtney Latourrette and Matt Meinel 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 - [Substantiating Charitable Giving: Sibling Rivalry?](https://www.ncbarblog.com/tax-substantiating-charitable-giving-sibling-rivalry/) - By Kimberly B. Tyson On January 6, 2026, in Gibson v. Commissioner, T.C. Sum. Op. 2026-1 (a nonappealable "S" case), the Tax Court sustained the IRS's disallowance of a charitable contribution deduction of $188,563 for high-end cycling apparel that taxpayers donated in 2019. The court's analysis of the appraiser regulation reminded me of Jan Brady, - [Bringing Water to the Desert (on a Horse With No Name)](https://www.ncbarblog.com/pc-bringing-water-to-the-desert-on-a-horse-with-no-name/) - By Judge Debra Sasser Imagine you are standing in front of a judge wearing a jumpsuit issued by the local county jail. You are standing alone, even though the judge told you at your first appearance that she was appointing an attorney to represent you. Imagine hearing the judge now tell you that no one - [Mitigating Conflict in Custody Cases with Accessible Alcohol Monitoring Solutions](https://www.ncbarblog.com/fl-mitigating-conflict-in-custody-cases-with-accessible-alcohol-monitoring-solutions/) - By Chris Beck Family law cases involving alcohol abuse present some of the most challenging issues courts and attorneys face. Allegations of misuse often lead to contested custody battles, heightened conflict, and concerns about child safety. For parents in recovery, proving sobriety consistently can be the difference between restricted visitation and meaningful parenting time. In - [Volunteer With the Law Week and Liberty Bell Committee in 2026!](https://www.ncbarblog.com/yld-volunteer-with-the-law-week-and-liberty-bell-committee-in-2026/) - By Nicholas Sorensen Each year, the Law Week and Liberty Bell Committee of the Young Lawyers Division of the North Carolina Bar Association leads the state’s celebration of Law Day with a series of competitions and awards meant to exemplify a particular theme promoting the benefits of the rule of law. This coming year, Law - [Checking In: January 20, 2026](https://www.ncbarblog.com/checking-in-january-20-2026/) - Compiled by Jessica Junqueira Bradley Arant Boult Cummings LLP Selects New Partner Courtney Achee is now a partner with the firm. She is a member of the Cybersecurity and Privacy and Banking and Financial Services practice groups. Achee advises clients in matters of compliance under federal statutes and regulations, state privacy and data security laws, - [Paralegal Spotlight: Zachary Westmoreland](https://www.ncbarblog.com/pd-paralegal-spotlight-zachary-westmoreland/) - By Lakisha Chichester Zachary Westmoreland is a North Carolina State Bar Certified Paralegal working in the Real Estate Finance Practice Group at Winstead PC, a Dallas-based law firm with national practices serving clients across the country. Zachary works at the Charlotte office, where he supports a team that primarily serves as lenders’ counsel on transactions - [Get to Know MIP’s Members: Huma Khursheed](https://www.ncbarblog.com/mip-get-to-know-mips-members-huma-khursheed/) - By Huma Khursheed MIP’s Get to Know Our Members series is a blog feature to spotlight members of the MIP Committee from North Carolina’s community of diverse attorneys and legal professionals. Members have the opportunity to introduce themselves to the broader community through a brief set of interview questions. Everyone, meet Huma Khursheed. What law - [Child Support Without a Formula: The Art and Evidence of High-Income Cases in North Carolina](https://www.ncbarblog.com/fl-child-support-without-a-formula-the-art-and-evidence-of-high-income-cases-in-north-carolina/) - By Melissa J. Essick High-net-worth child support disputes require a blend of financial sophistication and practical evidence. This guide outlines how to prepare and present these cases effectively under North Carolina law. The Quick Backdrop As of the 2023 update, if the parents’ combined adjusted gross income is less than $40,000 per month ($480,000/year), the - [Right on Brand: A Conversation With the Honorable Allegra Collins](https://www.ncbarblog.com/yld-right-on-brand-a-conversation-with-the-honorable-allegra-collins/) - By Tiqeece Brown When you see a check mark, you think? Nike. Four interlocked rings? Audi. A big yellow M? McDonalds. Branding speaks before words do. In the legal profession, branding works the same way. With the emergence of social media, a few North Carolina Attorneys have mastered and capitalized their art of branding: Fairy - [Exclusions to the Net Investment Income Tax](https://www.ncbarblog.com/tax-exclusions-to-the-net-investment-income-tax/) - By John G. Hodnette Since its enactment on March 30, 2010, in connection with the Affordable Care Act, Section 1411 has assessed an additional 3.8% income tax on individuals, estates, and trusts on the lesser of net investment income (“NII”) or the excess of the taxpayer’s modified adjusted gross income over the threshold amount. There are - [Federal Income Tax Update](https://www.ncbarblog.com/tax-federal-income-tax-update-january-2026/) - By Keith A. Wood 1. Taxpayer Denied a Bad Debt Deduction even though the Borrower had Cancellation of Debt Income; Kelly v. Commissioner, 139 F.4th 854 (9th Cir. 2025). Between 2007 and 2010, Mr. Kelly loaned millions of dollars to his business entities. In December 2010, Mr. Kelly cancelled a portion of the debts his - [Protecting the Digital Fortress: Data Privacy and Cybersecurity in Today’s Law Firm](https://www.ncbarblog.com/pd-protecting-the-digital-fortress-data-privacy-and-cybersecurity-in-todays-law-firm/) - By Martin A. Ginsburg In an era defined by relentless digital evolution, law firms are entrusted not only with safeguarding justice but also with safeguarding data. From confidential client files to privileged communications and sensitive financial records, legal practitioners hold a treasure trove of information that cybercriminals are increasingly targeting. The consequences of a breach - [Breaking Up is Hard to Do: Professionalism in Attorney Departures](https://www.ncbarblog.com/pc-breaking-up-is-hard-to-do-professionalism-in-attorney-departures/) - By Amy E. Richardson Few moments test the professionalism of lawyers and law firms more than a lawyer’s departure. While the North Carolina Rules of Professional Conduct — and recent ethics opinions like 2025 FEO 1 and 2021 FEO 6 — provide clear direction on what lawyers must do when a departure occurs, professionalism asks - [Lean In, Link Up: The Young Lawyer's Guide to Leadership](https://www.ncbarblog.com/yld-lean-in-link-up-the-young-lawyers-guide-to-leadership/) - By Alex Gwynn Back on September 13, 2025, I found myself in a lively conversation with community leaders in Durham at a Meet and Greet with the City of Durham’s Human Relations Commission (DHRC). We were deep in discussion about the Commission’s priorities, affordable housing advocacy, environmental justice, public safety, community engagement and improving race - [Installment Sale Notes Owned by S Corporations](https://www.ncbarblog.com/tax-installment-sale-notes-owned-by-s-corporations/) - By John G. Hodnette When an S corporation sells its assets, often part of the purchase price is paid via a promissory note issued by the buyer. These promissory notes are part of the purchase price and reported on the installment sale method in Sections 453, 453A, and 453B. Under that method, gain on the sale - [The Annual H. Brent McKnight Renaissance Lawyer Award](https://www.ncbarblog.com/pc-the-annual-h-brent-mcknight-renaissance-lawyer-award/) - By Paul B. Taylor Each year, beginning in January, the North Carolina Bar Association Professionalism Committee reviews nominations for the H. Brent McKnight Renaissance Lawyer Award and recommends an awardee to the Board of Governors. The award is announced publicly and given to the awardee at the North Carolina Bar Association annual meeting in June. - [Checking In: December 16, 2025](https://www.ncbarblog.com/checking-in-december-16-2025/) - Compiled by Jessica Junqueira Baker Donelson Opens New Office in Winston-Salem Baker Donelson has opened a new office in Winston-Salem. Fourteen attorneys have joined the firm, and nine are NCBA members. Seven individuals have joined as shareholders: Andrew "Drew" Felts, Kelly Otis, Jasmine Pitt, Donald Pocock, Kiki Scarff, Bryan G. Scott and Robert H. "Rob" - [Retirement](https://www.ncbarblog.com/retirement/) - By Marc E. Gustafson I recently had lunch with a good friend where I, for the first time, spoke seriously about my retirement. By way of background, I am fifty-one years old and have been practicing law since 2001. My wife works for a large financial institution, and we have two sons, ages ten and - [Breaking Barriers: A Fresh Start for North Carolinians](https://www.ncbarblog.com/yld-breaking-barriers-a-fresh-start-for-north-carolinians/) - By Butch Segal Sometimes, the biggest breakthroughs come from the smallest changes. Session Law 2025-54 might not make the evening news, but for thousands of North Carolinians, it’s a game-changer. Officially titled “An Act To Modify Provisions Affecting The Courts of North Carolina and The Administrative Office of the Courts,” this law quietly dismantles a - [Good Grief](https://www.ncbarblog.com/barcares-good-grief/) - By Tiqeece Brown Grief is something that touches all of us. How we respond — or don’t respond — when we are grieving can be pivotal. At its core, grief is the mental and emotional process of learning how to live with loss. That loss doesn’t always look like death. Grief can manifest in many - [North Carolina Traffic Law For New Attorneys](https://www.ncbarblog.com/cj-north-carolina-traffic-law-for-new-attorneys/) - By Tyler Chriscoe and Anastasia Tramontozzi Few attorneys enter law school dreaming of being traffic lawyers, yet traffic cases form a large portion of daily district court practice across North Carolina. Outcomes in traffic cases carry real consequences for clients, from impacting employment, to increased insurance costs, to long-term suspension or revocation of one's driving - [The Chair’s Column: My Heroes Are Privacy Attorneys](https://www.ncbarblog.com/pds-the-chairs-column-my-heroes-are-privacy-attorneys/) - By Karin M. McGinnis Is it just me, or is there nothing better than a story about a team of distinct personalities who come together — each with unique skills — and form an unstoppable force? You know the type: the awkward teens who start a metal group and win the citywide battle of the - [Enhanced Life Estate “Lady Bird” Deeds in North Carolina: Historical Roots and Defining Their Legal Validity](https://www.ncbarblog.com/pd-enhanced-life-estate-lady-bird-deeds-in-north-carolina-historical-roots-and-defining-their-legal-validity/) - By Zachary Westmoreland In my experience working with estate planning, estate administration, and real estate attorneys, I have found that the discussion and use of Lady Bird Deeds, also known as Enhanced Life Estate Deeds, often divides practitioners in North Carolina. Some attorneys use them regularly and view them as effective tools for estate or - [Celebrating You!](https://www.ncbarblog.com/pd-celebrating-you/) - By Sarah L. White The holidays are about more than finding the perfect gift or recipe, hanging decorations, or counting down the days until time off. They are about connection, gratitude, and community — and for that, we celebrate each of you. As a Division family, we are here to support one another, to celebrate - [Pro Bono Spotlight: Mark Kinghorn](https://www.ncbarblog.com/pro-bono-spotlight-mark-kinghorn/) - By Tricia Russ Mark Kinghorn is equal parts litigator, connector, and community advocate. As a partner at McGuireWoods and Chair of the Financial Services & Securities Enforcement Department, Mark helps companies navigate their most complex challenges, including arbitration, commercial litigation, and multi-jurisdictional disputes that require both strategic insight and steady leadership. Yet his influence within - [The Spirit of Giving: NCBA’s New U.S. Tax Court Calendar Call Program](https://www.ncbarblog.com/tax-the-spirit-of-giving-ncbas-new-u-s-tax-court-calendar-call-program/) - By Kimberly B. Tyson Of the three forums for judicial review of a federal tax dispute, only the Tax Court is a pre-payment forum, meaning a taxpayer can have a tax case heard by the court before paying the tax. In 2024, approximately 80% of the 20,925 petitions filed in the Tax Court were by - [From the Workplace to 1L: Your Guide for Going Back to Law School](https://www.ncbarblog.com/yld-from-the-workplace-to-1l-your-guide-for-going-back-to-law-school/) - By Sydney Basden So, you think you want to go to law school — congrats! But, you are nervous to go back to school after time in the “real world.” Whether you’ve spent one year or 12 since undergrad, I promise you can succeed in law school! That said, your unique experiences may make your - [16 Years in the Trenches: Reflections From a 2009-Vintage Family Law Lawyer](https://www.ncbarblog.com/pc-16-years-in-the-trenches-reflections-from-a-2009-vintage-family-law-lawyer/) - By Kris Hilscher I started practicing law the same year that the iPhone 3G came out, and everyone thought the economy was just taking a long weekend. A lot has changed — Zoom hearings, e-filing, the fact that associates now ask for “mental health days” instead of pretending they have the flu, just to name - [2025 Summer Internship Scholarship Recipient Spotlight Series: Meet Aaliyah LeCompte](https://www.ncbarblog.com/cj-2025-summer-internship-scholarship-recipient-spotlight-series-meet-aaliyah-lecompte/) - By Stacey Rubain Aaliyah LeCompte is a second-year law student at North Carolina Central University School of Law (“NCCU Law”). Her passion for serving others began even before entering law school. Aaliyah mentored children and also worked as a behavior technician, and these experiences strengthened her passion for helping people navigate challenging circumstances. This summer, - [Checking In: November 25, 2025](https://www.ncbarblog.com/checking-in-november-25-2025/) - Compiled by Jessica Junqueira Baker Donelson Adds New Shareholder John David “J.D.” Koesters has joined Baker Donelson as a shareholder. He will practice in the Government Enforcement and Investigations Group. Koesters previously served as an Assistant United States Attorney. He advises organizations and individuals navigating internal investigations, False Claims Act allegations, government enforcement actions, complex - [Meet Your Education Law Section Chair!](https://www.ncbarblog.com/el-meet-your-education-law-section-chair/) - By Kim Davis and Maya Weinstein Collins Saint, a Partner at Brooks Pierce McLendon Humphrey & Leonard LLP, is the current Chair of the NCBA Education Law Section. As a former educator and mental health practitioner, Collins helps schools, nonprofits, and individuals navigate complex legal challenges with clarity, strategy, and practicality. Known for his work - [Unreimbursed Expenses of Employees and Partners](https://www.ncbarblog.com/tax-unreimbursed-expenses-of-employees-and-partners/) - By John G. Hodnette The 2017 Tax Cuts and Jobs Act included Section 67(h), which eliminated miscellaneous itemized deductions for tax years beginning after December 31, 2017. The 2025 One Big Beautiful Bill Act made that disallowance permanent. One such eliminated deduction is for unreimbursed employee expenses. They include expenses for transportation, travel fares, lodging away - [Rethinking Civic Engagement: An Open Letter to the NCBA and YLD Members, Part I](https://www.ncbarblog.com/yld-rethinking-civic-engagement-an-open-letter-to-the-ncba-and-yld-members-part-i/) - By Clare Magee and Catherine Clodfelter When we gather as lawyers, we have a chance to demonstrate organization and self-regulation that is respectful of the rules through which we organize, and respectful of each other. But to do that, we must first gather. Last year, we served as the co-chairs of the Young Lawyers’ Division - [New Job, New Opportunity for Growth](https://www.ncbarblog.com/yld-new-job-new-opportunity-for-growth/) - By Huma Khursheed and Katherine Copeland Hello NCBA Community, We, Katherine Copeland and Huma Khursheed, are the new co-chairs of the Wellness Committee within the Young Lawyers Division of the North Carolina Bar Association. We look forward to serving you in this capacity. As a brief introduction, we met during the time that our judicial - [Get to Know WIP Members Ashley Oldfield and Amy Schaefer](https://www.ncbarblog.com/wpc-get-to-know-wip-members-ashley-oldfield-and-amy-schaefer/) - This month, we are excited to introduce two WIP members: Ashley Oldfield and Amy Schaefer! Ashley Oldfield What law school did you attend, and what was your graduation year? Wake Forest University School of Law, 2020. Describe what a typical workday is like for you. If I don't have a court appearance, I'm usually in - [Judicial Deference: Recent North Carolina Supreme Court Decisions](https://www.ncbarblog.com/al-judicial-deference-recent-north-carolina-supreme-court-decisions/) - By Frank Trainor This year the Supreme Court of North Carolina has released opinions addressing how courts in North Carolina treat administrative‐agency interpretations of statutes and regulations. The two cases are Savage v. N.C. Department of Transportation and Mitchell v. University of N.C. Board of Governors. Prior to the Supreme Court pronouncements this year, judicial - [Remembering Steve Horowitz, 1990-1991 Chair of the Tax Section](https://www.ncbarblog.com/tax-remembering-steve-horowitz-1990-1991-chair-of-the-tax-section/) - By Chris Hannum It is with deep sadness that we share the news of the passing of Steven (“Steve”) Horowitz, a former Chair of our Section (1990–1991) and a respected presence in the North Carolina tax bar for more than five decades. His loss is felt across our professional community, especially by those who practiced - [Checking In: October 28, 2025](https://www.ncbarblog.com/checking-in-october-28-2025/) - Compiled by Jessica Junqueira Carruthers & Roth, P.A. Adds Two New Associates Gaaron U. Goldsmith will practice on the Commercial Real Estate team and will be involved in helping clients in matters such as the purchase, sale, development, and leasing of property. Goldsmith previously was a clerk with a local firm whose focus was construction, - [NCBA IL&P Blog Post — CLE Program Nov. 21, 2025](https://www.ncbarblog.com/ncba-ilp-blog-post-cle-program-nov-21-2025/) - By Phillip Chritton Navigating the "New Normal" in Immigration, Global Compliance, and Tariffs and Trade (While Helping Clients Still Get Things Done!) Behind the daily headlines — trade and tariffs, new U.S. visa policies and changes in DOJ enforcement and cross-border business practices — North Carolina lawyers need up-to-date information to advise their clients. - [Have a Project? A Lawyer’s Guide to Vetting Contractors in North Carolina](https://www.ncbarblog.com/co-have-a-project-a-lawyers-guide-to-vetting-contractors-in-north-carolina/) - By Christian Lunghi Hiring the wrong contractor can turn a project into a headache or a lawsuit. The steps below are simple, practical checks you can do to lower your risk. They’re not foolproof and don’t guarantee a perfect job, but they can help you catch the big red flags. Use this as a checklist - [What's Blowing Your Mind: AI-driven Threats](https://www.ncbarblog.com/pds-whats-blowing-your-mind-ai-driven-threats/) - By Alex Pearce Artificial intelligence is transforming not only how organizations operate, but how they’re attacked. In this latest “What’s Blowing Your Mind” video, Alex Pearce, a partner in Wyrick Robbins' Privacy and Data Security group, discusses emerging AI-driven threats — from data leakage and model poisoning to next-generation phishing — and why traditional incident - [Breaking Barriers, Building Purpose: Turning Challenges into Opportunities in Times of Uncertainty](https://www.ncbarblog.com/yld-breaking-barriers-building-purpose-turning-challenges-into-opportunities-in-times-of-uncertainty/) - By Alex Gwynn When the path forward feels uncertain, opportunity is born. Every challenge is a chance to build purpose, strengthen community, and lead through service. The YLD Pro Bono Leadership Cohort Application (2025-2026) is an opportunity to turn uncertainty into impact, for yourself and for others. I was in my third year of law - [2025 Summer Internship Scholarship Recipient Spotlight Series: Meet Aleah Wordsworth](https://www.ncbarblog.com/cj-2025-summer-internship-scholarship-recipient-spotlight-series-meet-aleah-wordsworth/) - By Stacey Rubain Aleah Wordsworth is a third-year law student at the University of North Carolina School of Law. She is deeply committed to public service and dedicated to improving the lives of individuals from underserved and disadvantaged communities. Her passion for this work was strengthened through prior experiences with the North Carolina Office of - [November DEI Newsletter](https://www.ncbarblog.com/yld-november-dei-newsletter/) - By Taylor Gibbs and Tia Overway Greetings, everyone! In line with our goal of increasing visibility within the NCBA, we are excited to share an upcoming virtual event that we’d love for you to attend. Mark your calendars for Wednesday, November 12, from 5 to 6 p.m. for “Bridging the Gap: Wisdom from the Bench - [The Law on Tape: How to Secure Police Recordings the Right Way](https://www.ncbarblog.com/gps-the-law-on-tape-how-to-secure-police-recordings-the-right-way/) - By Jason Lunsford Imagine you have a new client who comes to your office seeking help following an auto accident that involved a family member. During the initial consultation, they inform you that the police have everything on tape. As the attorney for this new client, you want to review the entire police file as - [Breaking Barriers: Redefining Success for the Next Generation of Lawyers](https://www.ncbarblog.com/yld-breaking-barriers-redefining-success-for-the-next-generation-of-lawyers/) - By Maya Davis and Brittany Harry Breaking a barrier means overcoming or removing obstacles, whether they are physical walls, natural impediments, or unseen forces like social, cultural, or political restrictions that impede progress or action. For young lawyers entering the legal profession, these barriers are not just theoretical; they are real, personal, and often deeply - [A Note from the Government & Public Sector Section Council Chair!](https://www.ncbarblog.com/gps-a-note-from-the-government-and-public-sector-council-chair/) - By Jasmine McGhee My name is Jasmine McGhee. I’m honored to serve as the Chair of the NCBA’s Government and Public Sector Section this year. The work of the Section is already underway. On October 16, the Section co-sponsored a social event with the Administrative Law Section. If you weren’t able to join us, stay - [Shaping Tomorrow: Meet the 2025 Summer Internship Scholarship Recipients](https://www.ncbarblog.com/shaping-tomorrow-meet-the-2025-summer-internship-scholarship-recipients/) - By Stacey Rubain Over the next coming weeks, the Criminal Justice Blog will feature several outstanding recipients of the NCBA’s 2025 Annual Summer Internship Scholarship. These spotlights will showcase law students passionate about careers in government, public service, and criminal justice, offering an inside look at their Summer 2025 internship experiences. We hope you enjoyed - [The Myth of "Local Counsel"](https://www.ncbarblog.com/professionalism-the-myth-of-local-counsel/) - By Jeremy Sugg A few years ago, I ran into a law school classmate in the courthouse elevator. In discussing where we were headed, I let her know I was on my way to a hearing on a motion to dismiss. She wished me good luck as we reached her floor, and I responded, “Oh, - [Pro Bono Spotlight: Nicholas Lee](https://www.ncbarblog.com/pro-bono-spotlight-nicholas-lee/) - By Laura Merriman Nicholas Lee, a Litigation Partner at Parker Poe, handles mainly complex business litigation in federal and state court. He has worked on various pro bono projects over the years, including wills clinics and Guardian Ad Litem appeals. However, over the past decade, his primary focus has been helping North Carolinians get a - [2025 Summer Internship Scholarship Recipient Spotlight Series: Meet Liz Sharpe](https://www.ncbarblog.com/cj-2025-summer-internship-scholarship-recipient-spotlight-series-meet-liz-sharpe/) - By Stacey Rubain Elizabeth “Liz” Sharpe is a second-year law student at Campbell Law School in Raleigh. Liz has long believed in the power of government to make a difference. Her commitment to public service runs deep—it's rooted in a lifelong desire to help others and strengthened by her early professional experiences. After earning her - [MIP Committee Begins Employer Outreach for 1L SAP 2026](https://www.ncbarblog.com/mip-committee-begins-employer-outreach-for-1l-sap-2026/) - By Sa'Metria Jones The North Carolina Bar Association’s Minorities in the Profession (MIP) Committee hosts an annual 1L Summer Associate Program (1L SAP) that offers corporate offices and law firms an opportunity to recruit for summer internships from a candidate pool of some of the most talented students. 1L SAP candidates are well-rounded students with - [District 18's Justice Is Blind Clerkship Opens Eyes and Minds](https://www.ncbarblog.com/gps-district-18s-justice-is-blind-clerkship-opens-eyes-and-minds/) - By Aaliyah LeCompte This past summer, I had the opportunity to work with the judges of District 18 in a program led by Judge Scarlett and Judge Pendergrass called “Justice is Blind.” Over the course of the program, I observed many district court proceedings, spent time breaking down statutes, conducted legal research on upcoming and - [Introducing the YLD's DEI Committee](https://www.ncbarblog.com/yld-introducing-the-ylds-dei-committee/) - By Taylor Gibbs and Tia Overway Greetings, everyone! We are excited to introduce ourselves as the new co-chairs of the YLD’s Diversity, Equity, and Inclusion (DEI) Committee. I am Taylor Gibbs, a second-year associate at Blanco Tackabery in Winston-Salem and a 2024 graduate of Wake Forest University School of Law. Alongside me as co-chair is - [Recovering Costs and Attorney Fees From the IRS: The Qualified Offer Rules](https://www.ncbarblog.com/tax-recovering-costs-and-attorney-fees-from-the-irs-the-qualified-offer-rules/) - By Brian C. Bernhardt The Qualified Offer rules are part of the broader framework for resolving federal tax disputes. As a general rule, taxpayers who prevail in disputes with the IRS may recover reasonable administrative and litigation costs (“Fees and Costs”) only if the IRS’s position was not substantially justified. However, the Qualified Offer rules - [Providing the Resources for Today and Tomorrow – NCBF Annual Fund and Endowment Fund](https://www.ncbarblog.com/al-providing-the-resources-for-today-and-tomorrow-ncba-annual-fund-and-endowment-fund/) - By W. Bain Jones Jr. In June, I was fortunate to attend the Disaster Legal Services Workshop, where lawyers volunteered their services to help victims of Hurricane Helene in Western North Carolina. This workshop was conducted in Asheville and was one of ten seminars held across Western North Carolina to assist individuals dealing with landlord/tenant, - [Welcome from the Tax Section Chair – Introducing Our 2025-2026 Leadership Team](https://www.ncbarblog.com/tax-welcome-from-the-tax-section-chair-introducing-our-2025-2026-leadership-team/) - By Chris Hannum Dear Tax Section Members, I am honored to serve as Chair of the North Carolina Bar Association Tax Section for the 2025-2026 year. Our Section continues to play an important role in advancing knowledge, promoting collegiality, and providing opportunities for professional growth in the field of tax law. Key Initiatives for 2025–2026 - [NC Reforms Intestacy Laws for Children Born to Unwed Fathers](https://www.ncbarblog.com/nc-reforms-intestacy-laws-for-children-born-to-unwed-fathers/) - By Andrew Brower Background North Carolina has rather archaic laws regarding paternity and legitimization. In estate and probate matters, these issues arise when a father dies without a will (i.e., intestate) and leaves behind children born out of wedlock, where the father did not subsequently marry the mother or otherwise legitimate the child through the - [Get to Know WIP Member Joyce Glass](https://www.ncbarblog.com/wpc-get-to-know-wip-member-joyce-glass/) - By Joyce Glass What law school did you attend, and what year did you graduate? Hofstra Law, 1998. Describe what a typical workday is like for you. A typical workday involves reading updates on case law or on pending companion animal cruelty cases. I will have calls scheduled for any cases I am advising on - [Meet New Administrative Law Judge: McKensie G. Skeens](https://www.ncbarblog.com/al-meet-new-administrative-law-judge-mckensie-g-skeens/) - By Kristen L. Fetter We are pleased to welcome McKensie G. Skeens, newly appointed Administrative Law Judge, to the bench. Judge Skeens is an accomplished attorney whose career has been defined by public service and education. Originally from Abingdon, Virginia, Judge Skeens brings with her the values of service and community that shaped her early - [Rebuilding Bonds: How Reunification Therapy Supports Families in Custody Cases](https://www.ncbarblog.com/fl-rebuilding-bonds-how-reunification-therapy-supports-families-in-custody-cases/) - By Olivia Lowery More than a court order, reunification therapy gives families the chance to rebuild what conflict has broken. The Human Side of Custody Disputes In family law, some of the most painful cases aren’t about property or even money—they’re about children who resist contact with a parent. For attorneys and judges, these situations - [Join Us on Thursday, Nov. 20, 2025, for the 2025 Workers' Compensation Fall CLE](https://www.ncbarblog.com/ec-join-us-on-thursday-nov-20-2025-for-the-2025-workers-compensation-fall-cle/) - By Kyla K. Block I hope everyone has begun to enjoy the fall and is well into the swing of the school year. While it is sad that the summer has come to an end, for those who have children, a new school year is always exciting (as is the cooler weather). Your Section Council - [Building a Bridge](https://www.ncbarblog.com/yld-building-a-bridge/) - By Chazlé Woodley One of my favorite legal legends is the late Supreme Court Justice Thurgood Marshall, and one of his famous quotes is, “None of us got where we are solely by pulling ourselves up by our bootstraps. We got here because somebody—a parent, a teacher, an Ivy League crony or a few nuns—bent - [My Vision for the Litigation Section in the 2025-2026 Bar Year](https://www.ncbarblog.com/lt-my-vision-for-the-litigation-section-in-the-2025-2026-bar-year/) - By Melissa Tulis Smith It is with great gratitude and enthusiasm that I step into the role of Chair of the Litigation Section of the North Carolina Bar Association for the 2025-2026 bar year. As I look ahead, I am honored by the opportunity to lead a Section that I deeply respect—one that plays a - [If You're Not Confused, You're Not Paying Attention – Updates to N.C.G.S. §50-20](https://www.ncbarblog.com/fl-updates-to-50-20/) - By Susan Simos and Ketan Soni Has everyone heard the big news? No, not how good “The Life of A Showgirl” is or how bad UNC Football is, but that there were edits to our beloved ED statute. Attached are the edits to N.C.G.S §50-20 made pursuant to Session Law 2025-25, effective October 1, 2025. - [Make a Splash With Pro Bono](https://www.ncbarblog.com/fl-make-a-splash-with-pro-bono/) - By Elysia Prendergast-Jones Join the Pro Bono team in some fun activities this bar year. Jay Jerkins and I, co-chairs of the Pro Bono section, want to welcome you to a new bar year with new opportunities for pro bono work. Why is pro bono important? The NC State Bar asks each lawyer to commit - [Publicly Traded Partnerships](https://www.ncbarblog.com/tax-publicly-traded-partnerships/) - By John G. Hodnette Section 7704 provides a partnership is a publicly traded partnership if interests in the partnership are (1) traded on an established securities market or (2) readily tradable on a secondary market or the substantial equivalent thereof. A publicly traded partnership is generally taxed as a C corporation. That means it is subject - [Noncompetes: Where We Actually Are Now](https://www.ncbarblog.com/co-noncompetes-where-we-actually-are-now/) - By Christian Lunghi The nationwide noncompete ban is dead. In April 2024, the FTC tried to roll out a sweeping rule that would have voided most noncompetes across the country. Federal courts shut it down. A Texas court vacated the rule in August 2024 for lack of statutory authority, and another court enjoined it under - [Paralegal Spotlight: Yolanda Smith](https://www.ncbarblog.com/pd-paralegal-spotlight-yolanda-smith/) - A Career Rooted in Growth: From Law Firms to Fortune 500s and Everything in Between By Lakisha Chichester Yolanda Smith is a paralegal extraordinaire. Her paralegal career spans more than 25 years across law firms, state government, a university and Fortune 500 corporate legal departments. In 1997, she began her paralegal career by working for - [October is Pro Bono Month – A Time to Harvest Justice!](https://www.ncbarblog.com/yld-october-is-pro-bono-month-a-time-to-harvest-justice/) - By Courtney Latourrette and Alex Gwynn As the leaves change and the crisp autumn air sets in, October brings more than just pumpkins and spooky decorations—it’s also Pro Bono Month, a nationwide celebration of access to justice. Throughout the month, legal professionals “fall” into service, coming together to raise awareness about the importance of equal - [Georgia Lawyers for the Arts – Patent Pro Bono Program Support Request](https://www.ncbarblog.com/ip-georgia-lawyers-for-the-arts-patent-pro-bono-program-support-request/) - By Meredith Ragains and Erica Rogers For the past six years, Georgia Lawyers for the Arts (GLA) has partnered with the North Carolina Bar Foundation to offer a crucial patent pro bono program for low-income inventors and small businesses in our state. This cross-state partnership, which operates under the Georgia PATENTS program and in collaboration - [Welcome from the 2025–2026 Co-Chairs: Erin Locklear & Cherell Harris](https://www.ncbarblog.com/mip-welcome-from-the-2025-2026-co-chairs-erin-locklear-cherell-harris/) - By Erin Locklear and Cherell Harris The Minorities in the Profession Committee (MIP) of the North Carolina Bar Association is pleased to welcome all members — returning and new — to an exciting and meaningful bar year. As we step into the 2025–2026 year, we are thrilled to introduce ourselves as co-chairs: Erin Locklear and - [Announcing the “What’s Blowing Your Mind?” Series — Watch it on the Blog](https://www.ncbarblog.com/pd-announcing-the-whats-blowing-your-mind-series-watch-it-on-the-blog/) - By Karin M.McGinnis and Lauren Clemmons What’s Blowing Your Mind (WBYM) right now in privacy, data security, or AI? We asked ourselves—and our colleagues in the field—the same question. The result? Kicking off the NCBA PDS Section’s "What’s Blowing Your Mind" series, which is meant to spark conversation around the thorny, timely, and occasionally mind-bending challenges - [Checking In: September 23, 2025](https://www.ncbarblog.com/checking-in-september-23-2025/) - Compiled by Jessica Junqueira Chester Opens Child’s Voice Law After practicing law in the nonprofit arena for almost 30 years, Suzanne Chester has opened her own small practice where she focuses on child-centered family law services. She spent most of her career at Legal Aid of North Carolina where she provided legal services for low-income - [Beyond the 9-to-5: Why Freelancing Could Be the Future of Work](https://www.ncbarblog.com/pd-beyond-the-9-to-5-why-freelancing-could-be-the-future-of-work/) - By Bonnie Keen Work-life balance was the number one reason I began to think about the concept of being a freelance paralegal. At the time, I wasn’t even sure if it was a thing. After doing some research, I found a few people who had already started their businesses, and I was glad to know - [How to Apply for Admission to Federal Courts](https://www.ncbarblog.com/gps-how-to-apply-for-admission-to-federal-courts-updates/) - By Kayla Britt Efficiency is a lawyer’s best friend. Below, you will find a cheat sheet with information and resources you need to apply for admission to the United States District Courts of North Carolina, the United States Court of Appeals for the Fourth Circuit, and the Supreme Court of the United States, with links - [A Welcome Message From the Chair](https://www.ncbarblog.com/bk-a-welcome-message-from-the-chair/) - By Jim Lanik Dear Members of the Bankruptcy Section, I am excited to welcome you to a new bar year. Each new year gives us the chance to set priorities, strengthen our community, and build on the successes of the past. One of the issues that came through clearly in our recent member survey was - [Before You Hit "Record," Transparency Comes First](https://www.ncbarblog.com/before-you-hit-record-transparency-comes-first/) - By Stephen Domer In recent months, several SaaS salespeople began our Zoom and Teams meetings online with what appeared to be additional invitees on the call. The additional invitees turned out to be recording features, but none of these salespeople provided advance warning nor did they request consent to record our calls. When I requested - [Welcome to the Dispute Resolution Section](https://www.ncbarblog.com/dr-welcome-to-the-dispute-resolution-section/) - By Deborah Dilman Dear members of the NCBA Dispute Resolution Section and other members of NCBA: The new bar year has begun! Welcome to the 2025-2026 bar year of the NCBA. I come to you as a humble servant, being asked to sit as the chair of this year’s Dispute Resolution Section. I look forward - [Paralegal Spotlight: Sarah Maha](https://www.ncbarblog.com/pd-paralegal-spotlight-sarah-maha-cp-nccp/) - By Lakisha Chichester The Calm at the Center of a Global Legal Team A Career with Depth and Heart Sarah Maha began her career path at Meredith College in the Legal Assistant Program in Raleigh. After completing the program, she gained invaluable experience at a small law firm in Sarasota, Florida, where she wore many - [What is a QSub?](https://www.ncbarblog.com/tax-what-is-a-qsub/) - By John G. Hodnette As discussed in my February 2025 blog post Eligible S Corporation Shareholders, corporations generally cannot own the stock of S corporations, even if the owner is itself an S corporation. However, where an S corporation is the 100% owner of another corporation, it can make an election for the subsidiary to be - [“Yellowstone” Meets North Carolina: Condemnation Law on the Ranch and the Road](https://www.ncbarblog.com/gps-yellowstone-meets-north-carolina-condemnation-law-on-the-ranch-and-the-road/) - By Kayla Britt Television dramas rarely get the law exactly right, but sometimes they spark conversations that resonate with those of us in practice. The series Yellowstone explores struggles over landownership, government power, and private rights in a way that reaches beyond Montana. While the show takes liberties, its themes echo real issues in North - [Don’t Miss This Fall’s Intensive CLE in Asheville](https://www.ncbarblog.com/fl-dont-miss-this-falls-intensive-cle-in-asheville/) - By Amy Britt Asheville in Peak Season Who doesn’t want to escape to the mountains in October? With breathtaking views, vibrant fall colors, and a meeting and social venue at one of Asheville’s premier hotels, you’ll experience a CLE designed to inspire. 🔥 Inside the Intensive CLE This year’s Intensive CLE, co-planned by Lori Vitale, - [2025 EENR Section Sustainability Contest Winner Selected](https://www.ncbarblog.com/eenr-2025-eenr-section-sustainability-contest-winner-selected/) - By Maria Savasta-Kennedy Each year, the NCBA Environment, Energy and Natural Resources Section Council hosts an essay contest for high school students across the state centered on the theme of sustainability. The winner of the contest receives a $500 cash prize and the chance to be published on NCBarBlog. This year’s contest focused on the - [A 2025 Overview of Bar Organizations and Dues Requirements](https://www.ncbarblog.com/mc-a-2025-overview-of-bar-organizations-and-dues-requirements/) - By Kayla Britt You are excited to graduate, to pass the bar, and to be sworn in as a licensed attorney in North Carolina, but did you know there are requirements other than passing the bar and getting sworn in? Although this information is readily available on a variety of websites, finding the answers to - [Federal Income Tax Update](https://www.ncbarblog.com/tax-federal-income-tax-update-september-2025/) - By Keith A. Wood I. Wife Not Entitled to Any of Foreclosure Sales Proceeds of Husband’s Marital Home to Pay Husband’s Taxes Since Title was Solely in the Husband’s Name; United States vs. Byers, US Court of Appeals, 133 F 4th 824 (8th Cir. 2025). Mr. and Mrs. Byers lived in Minnesota in a home - [Harnessing the Potential of Early Career Attorneys in a Municipal Law Office](https://www.ncbarblog.com/gps-practical-applications-of-public-service-motivation-research-to-harness-the-potential-of-early-career-attorneys-in-a-municipal-law-office/) - By Sofia Hernandez Look around any municipal law conference, and it is clear that the municipal field tends to hire mid-to-late career attorneys. But how does an office build long-term institutional knowledge and bring in new ideas if it only hires from certain age and experience groups? Prior to my hiring at the Durham City - [What To Do If You Didn’t Pass the Bar Exam](https://www.ncbarblog.com/yld-what-to-do-if-you-didnt-pass-the-bar-exam/) - By Tiqeece Brown Hey, come here – let me give you a hug. Yell if you need to, cry if you need to, or let’s just sit and process. Feel the full weight of what just happened. You didn’t receive the score you hoped for to become licensed. Yes, it sucks. But your hard work - [Congratulations to Deputy Commissioner Ashley Moore](https://www.ncbarblog.com/ec-congratulations-to-deputy-commissioner-ashley-moore/) - By Kyla K. Block The Industrial Commission has named Ashley Moore as the Chief Deputy Commissioner, replacing Deputy Commissioner Kevin Howell, who had served in this role for the past year and a half, while also serving as a Deputy Commissioner and working as the Dispute Resolution Coordinator. Deputy Commissioner Moore has worked at the - [Elevating Excellence Through Education, Empowerment, and Service](https://www.ncbarblog.com/pd-elevating-excellence-through-education-empowerment-and-service/) - By Sarah L. White Greetings, my fellow Paralegal Division members, and welcome to the 2025-2026 bar year! I have the privilege of serving as your Paralegal Division Chair and am excited for the year to come. I would like to take some time to discuss our theme for the year and highlight some of the - [NC Supreme Court Provides Guidance on the Good Moral Character Requirement](https://www.ncbarblog.com/al-nc-supreme-court-provides-guidance-on-the-good-moral-character-requirement/) - By Ryan C. Mitiguy On August 22, 2025, the North Carolina Supreme Court filed an opinion in Devalle v. N.C. Sheriffs' Educ. & Training Standards Comm'n. The Court’s opinion provides regulatory agencies and occupational licensing boards guidance in determining an applicant’s “good moral character” as required by statute. The Court first recognized the requirements of - [Welcome to the 2025 Bar Year!](https://www.ncbarblog.com/yld-welcome-to-the-2025-bar-year/) - By Sheila Spence Welcome to the 2025-2026 bar year! My name is Sheila Spence, and I am delighted to introduce myself as our YLD chair for this exciting year. It is truly an honor to serve in this role, and I am enthusiastic about the opportunities that lie ahead for us to work together. Under - [Legislative Update – North Carolina Business Corporation Act](https://www.ncbarblog.com/bl-legislative-update-north-carolina-business-corporation-act/) - By Heyward Armstrong and Nicholas Zanzot Recent Amendments to the North Carolina Business Corporation Act The North Carolina General Assembly recently passed House Bill 388 (the “Act”), which was subsequently signed into law by Governor Josh Stein on June 30, 2025. The Act provided substantive amendments to the North Carolina Business Corporation Act (the “NCBCA”) that - [Invitation to Attend “What About the Children?” – 2025 Family Law Fall Program](https://www.ncbarblog.com/fl-invitation-to-attend-what-about-the-children-2025-family-law-fall-program/) - By Susan Simos It’s that time of year again, time for foliage, football, tailgating, and of course, the Family Law Fall Program. This year’s program will take place in Winston-Salem, home of the Wake Forest Demon Deacons, Reynolds America, Krispy Kreme, and Texas Pete. Winston-Salem is also a great place to find fantastic restaurants, unique - [Paralegal Spotlight: Brett Cosgrove](https://www.ncbarblog.com/pd-paralegal-spotlight-brett-cosgrove/) - By Lakisha Chichester Brett Cosgrove is a litigation paralegal with almost 30 years of experience in personal injury, medical malpractice and complex civil litigation. She has two children and six grandchildren who live in different parts of the country. Outside of work, Brett enjoys hiking, reading, cooking and baking, traveling in their RV, and spending - [Paralegal Spotlight: Bernice Kendall](https://www.ncbarblog.com/pd-paralegal-spotlight-bernice-kendall/) - By Lakisha Chichester From the Courthouse to the Client's Corner: A Seamless Shift After more than three decades of service in the Clerk of Court's Office, Bernice Kendall was poised for retirement. But just one hour into her newfound freedom, a phone call changed everything. A local attorney reached out with an offer: join his - [Searching for Volunteers for the Grab-a-Coffee Program – Fall 2025](https://www.ncbarblog.com/yld-searching-for-volunteers-for-the-grab-a-coffee-program-fall-2025/) - By Matt Meinel and Tae Storr 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 - [Checking In: August 26, 2025](https://www.ncbarblog.com/checking-in-august-26-2025/) - Brooks Pierce Opens New Charlotte Office Brooks Pierce has opened a new office in Charlotte. The firm also has offices in Greensboro, Raleigh and Wilmington. Three new partners, David Allen, Ben Chesson and Anna Majestro have joined the firm. David Allen has practiced law for more than thirty years. He has empaneled nearly 100 juries - [Updated Construction Law Section Bylaws](https://www.ncbarblog.com/co-updated-construction-law-section-bylaws/) - By Christian Lunghi The Construction Law Section is pleased to share that our bylaws have been updated. The current version is attached here for member reference. This document sets out the framework for how our Section operates, including governance, meetings, officers, council, committees, and amendment procedures. Members are encouraged to review the attached bylaws for - [A Welcome Message From the Chair](https://www.ncbarblog.com/eenr-a-welcome-message-from-the-chair-2025/) - By Kym Meyer I am excited to welcome you all to a new year of the Environment, Energy & Natural Resources Law Section! My name is Kym Meyer, and I am honored to serve as your chair this year, along with a wonderful leadership team. For those who don’t know me, I am the Litigation - [Sale of Social Club Assets Upon Liquidation](https://www.ncbarblog.com/tax-sale-of-social-club-assets-upon-liquidation/) - By Steven B. Long and David P. Heeren Since 1916, Congress has exempted from income tax clubs formed to facilitate social interaction among their members. As a result, country clubs, hunting and fishing clubs, college sororities and fraternities, and tennis, swimming, and other sport clubs, among others, are generally exempt from taxation on income derived - [A Welcome Message From Erica Rogers, Chair of the NCBA Intellectual Property Law Section](https://www.ncbarblog.com/ip-welcome-message-from-erica-rogers-chair-of-the-ncba-intellectual-property-section/) - By Erica Rogers Dear Colleagues, It’s an honor to welcome you to another term with the NCBA Intellectual Property Section. As Chair, I am excited to build on the great momentum of our IP Section and to help shape a thriving, inclusive, and connected community of IP professionals across North Carolina. Intellectual property law lives - [A Welcome Message From the Chair](https://www.ncbarblog.com/al-a-welcome-message-from-the-chair-2025/) - By Frank Trainor I am honored and excited to serve as Chair of the Administrative Law Council for the 2025-2026 year. I am Frank Trainor, and I have been an administrative lawyer in the Raleigh area for 25 years. I am (almost) a lifelong North Carolina resident, having attended Hayesville High School and the University - [North Carolina Helped Us Start a Movement, and Now We’re Aiming for 1 Million Safer](https://www.ncbarblog.com/pds-north-carolina-helped-us-start-a-movement-and-now-were-aiming-for-1-million-safer/) - By Alexandria (Lexi) Lutz Earlier this year, the NCBarBlog spotlighted Opt-Inspire, and North Carolina became the first state to grant pro bono credit to attorney volunteers delivering our digital safety sessions. Since then, our presentations have been approved by the IAPP (formerly known as International Association of Privacy Professionals) for Continuing Privacy Education (CPE) credit - [The Chair's Column, July 2025](https://www.ncbarblog.com/pds-the-chairs-column-july-2025/) - By Karin M. McGinnis Two recent personal events had me thinking lately about the tension between innovation and individual rights, and the risk decisions we make to find a happy medium. The first event was the purchase of a car, necessitated by someone rear-ending my 2004 Honda. Being from Cleveland, it is logical to me - [A Contractor’s Guide to Lost Profit Claims in North Carolina](https://www.ncbarblog.com/co-a-contractors-guide-to-lost-profit-claims-in-north-carolina/) - By Christian Lunghi You’re a contractor. You landed the job, and it’s a solid one. Clear scope, decent margins, and your workers are ready to roll. You’ve blocked your schedule, lined up materials, and mobilized. Then the owner pulls the plug. Maybe they stopped paying, refused to proceed, or walked away. You have a signed - [A Welcome Message From the Chair](https://www.ncbarblog.com/rp-a-welcome-message-from-the-chair/) - By Peter Moeller Thank you for entrusting me to serve as Chair of the NCBA Real Property Section Council for the 2025-2026 year. I am Peter Moeller, and I practice at Moeller & Smith, PA in my hometown of New Bern. I am a graduate of NC State University (undergraduate) and the University of Miami - [Expanded Benefits for Qualified Small Business Stock Under the OBBB](https://www.ncbarblog.com/tax-expanded-benefits-for-qualified-small-business-stock-under-the-obbb/) - By John G. Hodnette The gain exclusion benefits for the sale of qualified small business stock (“QSBS”) have grown in popularity in recent years, in part due to the 2017 Tax Act’s reduction of the C corporation tax rate from a marginal rate of 35% to a flat 21%. Congress has now made QSBS even more - [Hello Section Members!](https://www.ncbarblog.com/ec-hello-section-members/) - By Kyla K. Block Did you know the NCBA is the largest voluntary legal association in the state? I’m excited and honored to serve as Chair of the Workers’ Compensation Section this year. Following in the footsteps of Leann Gerlach, Jennette Byrum, Heather Baker, Barry Jennings, and Eleasa Allen is both intimidating and inspiring. We - [Welcome to the Family Law Section](https://www.ncbarblog.com/fl-welcome-to-the-family-law-section/) - By Larissa Mañón Mervin Dear Members of the NCBA Family Law Section, Welcome to a new bar year! It is an honor and a privilege to serve as your chair for the upcoming term. I look forward to building on the strong foundation laid by those who came before me and to working alongside all - [How to Create a Watertight Prenuptial Agreement in North Carolina](https://www.ncbarblog.com/fl-how-to-create-a-watertight-prenuptial-agreement-in-north-carolina/) - By Olivia Lane When you are just beginning in your legal career, drafting a prenuptial agreement for a client may seem like a relatively easy task. Your firm may already have templates or drafts with boilerplate language to pull from, and your client may be happy with a cut-and-paste job. Clients usually do not understand - [Federal Income Tax Update](https://www.ncbarblog.com/federal-income-tax-update-july-2025/) - By Keith A. Wood I. 2024 IRS Audit Statistics. The 2024 IRS Data Book released in April 2025 contains audit statistics for years 2014 through 2022, as of the fiscal year ended September 30, 2024 (FY 2024). For tax years 2020 and earlier, the statute of limitations for audits had generally expired as of September - [Checking In: July 29, 2025](https://www.ncbarblog.com/checking-in-july-29-2025/) - Compiled by Jessica Junqueira Bradley Arant Boult Cummings LLP Welcomes New Partner Elizabeth F. Greene has joined the firm. Before joining Bradley Arant Boult Cummings LLP, she managed a regional white-collar and investigations firm in Charlotte. She brings more than 20 years of experience as a trial attorney in high-stakes litigation. Greene practiced as an - [How Changes in Law Affect Paralegal Work](https://www.ncbarblog.com/pd-how-changes-in-law-affect-paralegal-work/) - By Melissa Burhenne As paralegals, we do not get to choose whether we are OK with change or not. We have to adapt, roll with the punches, and somehow keep things moving, regardless of what is going on around us. 2020 changed many things in our legal world, but we learned from that time. For - [Welcome to a New Bar Year With the Construction Law Section](https://www.ncbarblog.com/co-welcome-to-a-new-bar-year-with-the-construction-law-section/) - By David Senter Welcome to the Construction Law Section for the new NCBA year! I am honored and humbled to serve as Chair of the NCBA Construction Law Section for this year. I am thankful for the work of many, many others before me, not the least of whom is Caroline Trautman, the Immediate Past - [A Welcome Message From the Chair](https://www.ncbarblog.com/cc-a-welcome-message-from-the-chair/) - By Nickeyea Wilkinson-Pickett Dear Members of the NCBA Corporate Counsel Section, I am thrilled to welcome you to the 2025-2026 bar year! My name is Nickeyea Wilkinson-Pickett, and I am delighted to introduce myself as our section chair for this exciting year. It is truly an honor to serve in this role, and I am - [Woodson Claims: Another Nail in the Coffin](https://www.ncbarblog.com/co-woodson-claims-another-nail-in-the-coffin/) - By Todd A. Jones Woodson claims are wrongful death tort actions arising from workplace injuries, typically brought outside the scope of workers’ compensation. Originating from the seminal case Woodson v. Rowland, 329 N.C. 330, 407 S.E.2d 222 (1991), these claims frequently arise in the context of construction accidents and involve egregious employer misconduct. Typically, parties - [Classification of LLCs Under the Check-the-Box Regulations](https://www.ncbarblog.com/tax-classification-of-llcs-under-the-check-the-box-regulations/) - By John G. Hodnette Limited Liability Companies (or LLCs) were invented in Wyoming in 1977. They have since spread to all states and become one of the most popular entities to use for businesses. From a tax perspective, LLCs are hybrid entities that can elect to be taxed in a number of different ways. Regulations that - [Steady Service: A Fireside Chat with Our Newest Appellate Judges](https://www.ncbarblog.com/ap-steady-service-a-fireside-chat-with-our-newest-appellate-judges/) - By Zack Kaplan If you had asked them as college students, neither Tom Murry nor Chris Freeman would have told you that they planned on being lawyers one day — let alone appellate judges. The former was a pharmacy major; the latter pre-med. But if you had asked them if they planned on serving their - [The Ricky Ricardo Tax: Taxation of Marital Transfers to Non-Citizen Spouses](https://www.ncbarblog.com/the-ricky-ricardo-tax-taxation-of-marital-transfers-to-non-citizen-spouses/) - By John G. Hodnette “I Love Lucy,” running originally from 1957 to 1960, exists in the collective memory of multiple generations of Americans as one of our most iconic television programs. In fact, in 2012 (52 years after its end-date) it was voted as the “Best TV Show of All Time” in a survey conducted - [Checking In: June 17, 2025](https://www.ncbarblog.com/checking-in-june-17-2025/) - Compiled by Jessica Junqueira K&L Gates Announces Global Managing Partner Stacy Ackermann has been appointed Global Managing Partner. Ackermann has practiced with the firm since 2012, and she previously served on the Management Committee for six years. Ackermann spearheads the firm’s global finance practice. She represents lenders, servicers, investors, and other market participants in all - [Workmanship Claims on Trial: The Expert Witness Divide](https://www.ncbarblog.com/co-workmanship-claims-on-trial-the-expert-witness-divide/) - By Christian Lunghi In construction litigation, it’s easy to focus on the visible damage — the crooked beam, the leaking roof, or the puddle in the basement — and think, “any jury can see what’s wrong here.” But when it comes to proving a breach of the applicable standard of care, appearances may not be - [Disallowance of Deductions or Credits Under Section 269](https://www.ncbarblog.com/tax-disallowance-of-deductions-or-credits-under-section-269/) - By John G. Hodnette Section 269(a) applies where a “person or persons acquire, directly or indirectly, control of a corporation” and “the principal purpose for which such acquisition was made is evasion or avoidance of Federal income tax by securing the benefit of a deduction, credit, or other allowance which such person or corporation would not - [A Letter to My Younger Self: Ari Sibrey-Hughes](https://www.ncbarblog.com/yld-letter-to-my-younger-self-ari-sibrey-hughes/) - By Ari Sibrey-Hughes Dear Ari, Today will be a hard day. Reading those words, “We regret to inform you that you did not pass the North Carolina Bar Exam,” will be one of the toughest times you will go through. I know it seems unfair, reflecting back to all the time you spent studying, reading, - [A Federal Court Orders That the FTC Non-Compete Ban Shall Not Take Effect Across US](https://www.ncbarblog.com/bl-a-federal-court-orders-that-the-ftc-non-compete-ban-shall-not-take-effect-across-us/) - By Nicholas E. Williams A federal district court recently ruled that the Federal Trade Commission’s ban on employment-based non-competes is unlawful and therefore shall not be enforceable or otherwise become effective. The FTC reportedly will consider appealing that decision.[1] The FTC has not yet filed a notice of appeal, which is due on or before - [More Than a Footnote: What the Fourth Circuit Expects From Trial and Appellate Lawyers](https://www.ncbarblog.com/lt-more-than-a-footnote-what-the-fourth-circuit-expects-from-trial-and-appellate-lawyers/) - By Chris S. Edwards One of the hallmarks of skilled appellate advocacy is knowing when an argument is properly preserved. Whether you’re on the offensive or defensive side of an appeal, identifying preserved (and unpreserved) issues can make or break your case. Because the Fourth Circuit issues relatively few precedential opinions, it can be tough - [Managing Construction Cost Escalations Triggered by Tariffs and Market Volatility](https://www.ncbarblog.com/co-managing-construction-cost-escalations-triggered-by-tariffs-and-market-volatility/) - By Jeffrey M. Reichard Recent tariffs imposed by the Trump administration on foreign imports — and the retaliatory tariffs from China and other nations — are poised to drive up the cost of construction materials. This raises a critical question: who in the contracting chain bears the risk of these escalating prices? Is it the - [Five Tips on How to Manage Difficult Clients](https://www.ncbarblog.com/pd-five-tips-on-how-to-manage-difficult-clients/) - By Melissa Burhenne One of the main duties of being a paralegal is meeting and communicating with clients. In some cases, the paralegal may be the point of contact and the person most familiar with the client. In my experience, I have found that people who decide to hire a lawyer do so because they - [Federal Income Tax Update](https://www.ncbarblog.com/federal-income-tax-update-june-2025/) - By Keith A. Wood I. Real Property Distributed from Testamentary Trust Meets the Section 1031 “Held for Investment” Requirement; PLR 202449007. A testamentary trust terminated on the death of the decedent’s child. Real property held in the testamentary trust then passed to the decedent’s grandchildren. Prior to the trust termination, the trustees entered into a - [Legal Link Year in Review](https://www.ncbarblog.com/yld-legal-link-year-in-review/) - By Brittany Harry, Cherell Harris, Chazle’ Woodley, Quinn Byars, Huma Khursheed, and Zack Kaplan Introduction The YLD’s Legal Link Committee has been on the move in 2025. Through nine events (and counting) in communities across the state, committee members and guest speakers have engaged with hundreds of middle and high school students in a variety - [Navigating Rule 5: Can I Just Send You an Email?](https://www.ncbarblog.com/co-navigating-rule-5-can-i-just-send-you-an-email/) - By Christian Lunghi Welcome to the future — where even serving pleadings requires a login screen. . . . In October of 2020, the North Carolina legislature gave Rule 5 of the North Carolina Rules of Civil Procedure a digital makeover. Rule 5, as amended, wholeheartedly embraces the electronic filing system and makes it the - [Building Your Legal Career: Growth, Transitions, and Tough Choices](https://www.ncbarblog.com/yld-building-your-legal-career-growth-transitions-and-tough-choices/) - By Maya Davis Last month the New Lawyers in Practice Committee hosted a dynamic and honest conversation centered on growth, transitions, and the tough decisions that shape a legal career. Whether you’re a new associate figuring out your place in a firm or a seasoned attorney contemplating a major move, the event offered insights for - [Cybersecurity in the Construction Industry: Key Threats and Steps Construction Companies Can Take to Mitigate Risks](https://www.ncbarblog.com/co-cybersecurity-in-the-construction-industry-key-threats-and-steps-construction-companies-can-take-to-mitigate-risks/) - By Jonathan W. Massell The digital age has enabled the construction industry to utilize new technologies to increase efficiencies and become more streamlined. Electronic communications, online banking, automated systems and digital storage of key information are now standard aspects of even the most low-tech companies in the construction industry. It is easy to take these - [In Memory of Jackson (“Jack”) C. Bebber](https://www.ncbarblog.com/lt-in-memory-of-jackson-jack-c-bebber/) - By Philip Isley Editors Note: On March 11, 2023, a car accident tragically claimed the life of Litigation Section Vice Chair Jack Bebber. On May 9, 2025, the Litigation Section was proud to honor his life and his service by dedicating a paver in the Liberty Garden at the Bar Center in his memory while - [Real Property, Real People, Real Loss: Restoring The Communities We Call Home](https://www.ncbarblog.com/real-property-real-people-real-loss-restoring-the-communities-we-call-home/) - By Malia Williams Home is a simple yet altogether complicated topic for many. Home may be where we were born and raised. It also may be discovered, unexpectedly, in a place we visited – one that, while we may have left it, never truly left us. Sometimes, it may even be found in the eyes - [Searching for Volunteers for the Grab-a-Coffee Program – Summer 2025](https://www.ncbarblog.com/yld-searching-for-volunteers-for-the-grab-a-coffee-program-summer-2025/) - By Matt Meinel and Tae Storr 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 - [Grief With Somewhere to Go: Honoring Cheslie C. Kryst](https://www.ncbarblog.com/yld-grief-with-somewhere-to-go-honoring-cheslie-c-kryst/) - By Collins Saint If you didn’t know Cheslie Kryst, I wish you had. She was the kind of person you remember long after she leaves the room: sharp, radiant, grounded in purpose. Cheslie was compassion in action. She was brilliance without ego. She was joy, justice, and power, all in one. I first met Cheslie - [NC Paralegal Pro Bono Reporting Is Open Until June 30!](https://www.ncbarblog.com/pd-nc-paralegal-pro-bono-reporting-is-open-until-june-30/) - By Rachel L. Royal Paralegal Pro Bono Reporting is open in NC! Four years ago, the NC Pro Bono Resource Center began recognizing paralegals for their valuable pro bono contributions through voluntary reporting with the Paralegal Pro Bono Honor Society. This year, for the first time, NC Certified Paralegals can submit their pro bono hours - [Real Property, Real People, Real Loss: Restoring The Communities We Call Home](https://www.ncbarblog.com/rp-real-property-real-people-real-loss-restoring-the-communities-we-call-home/) - By Malia Williams Home is a simple yet altogether complicated topic for many. Home may be where we were born and raised. It also may be discovered, unexpectedly, in a place we visited – one that, while we may have left it, never truly left us. Sometimes, it may even be found in the eyes - [Federal Income Tax Update](https://www.ncbarblog.com/tax-federal-income-tax-update-may-2025/) - By Keith A. Wood I. IRS Cannot Impose Tax on Withdrawals from an IRA It Seized; Hubbard v. Commissioner, 135 AFTR 2d 2025-484 (6th Cir). Mr. Hubbard was a Kentucky pharmacist. He was convicted on drug and money laundering offenses for operating a pill mill. The court allowed the IRS to seize a number of - [Executive Order 14275: Legal and Operational Impacts on Federal Contractors](https://www.ncbarblog.com/co-executive-order-14275-legal-and-operational-impacts-on-federal-contractors/) - By Todd A. Jones On April 15, 2025, President Donald J. Trump signed Executive Order 14275, titled Restoring Common Sense to Federal Procurement, initiating a comprehensive overhaul of the Federal Acquisition Regulation (FAR). This directive aims to streamline the federal procurement process by eliminating unnecessary regulatory burdens and enhancing efficiency. The Executive Order acknowledges that - [Checking In: May 20, 2025](https://www.ncbarblog.com/checking-in-may-20-2025/) - Compiled by Jessica Junqueira Baker Donelson Announces New Elected Shareholder Iain Stauffer, who practices in the firm’s Raleigh office, was elected as a shareholder. Stauffer assists health care providers with Certificate of Need matters, which include complex litigation regarding disputed Certificate of Need awards. He represents health care facilities with North Carolina licensing issues. He - [Adolescence Into Adulthood: Juvenile Justice and Children’s Rights CLE (May 30, 2025)](https://www.ncbarblog.com/jjcr-adolescence-into-adulthood-juvenile-justice-and-childrens-rights-cle-may-30-2025/) - By Michelle F. Lynch My daughter turned 18 last September, and without any warning, her medical and pharmacy records were not accessible to me on our medical and pharmacy portals. While I knew she would be considered an adult on her 18th birthday, I somehow assumed I might get a notice that I would be - [Carried Interest Holding Period Under Section 1061](https://www.ncbarblog.com/tax-carried-interest-holding-period-under-section-1061/) - By John G. Hodnette Enacted in 2017, Section 1061 provides a minimum holding period of three years for long-term capital gains for carried interests issued to certain service providers. Section 1061 treats as short-term capital gain (generally taxed at ordinary rates) the portion of gain allocated to a service provider with respect to an applicable partnership - [Attend the 24th Annual North Carolina Tax Section Workshop](https://www.ncbarblog.com/tax-attend-the-24th-annual-north-carolina-tax-section-workshop/) - By Helen Herbert I hope this message finds you well. As we approach Memorial Day, I want to personally encourage you to attend the 24th Annual North Carolina Tax Section Workshop taking place Friday, May 23 to Sunday, May 25. This workshop is being held at the Kiawah Island Golf Resort and is an opportunity - [An Apology to Myself, Part 2: What Does it Mean to be a Lawyer?](https://www.ncbarblog.com/yld-an-apology-to-myself-part-ii-what-does-it-mean-to-be-a-lawyer/) - By Tiqeece Brown Continuation from Part I What does it mean to be a lawyer? #FirstGenProbs “No one told me. I didn’t know.” “Wait, is that a thing?” “Am I doing it right?” What does it mean to be a lawyer? Does it mean to present and pretend to have it together? Does it mean - [The Phones Visiting Your Office May Not be as Harmless as They Seem](https://www.ncbarblog.com/pd-the-phones-visiting-your-office-may-not-be-as-harmless-as-they-seem/) - By Martin A. Ginsburg and H. David Ginsburg Introduction: The Prevalence of Wi-Fi and Data Vulnerability in Law Firms In the legal profession, the protection of sensitive client information is not just a matter of best practices but a legal and ethical obligation. Law firms often handle highly confidential data ranging from intellectual property, trade secrets, - [Paralegal Spotlight: Debra Hall](https://www.ncbarblog.com/pd-paralegal-spotlight-debra-hall-navigating-contracts-corporate-law-and-work-life-balance/) - By Lakisha Chichester From Tech to Law: A Career Evolution Debra Hall, known as Debbie to her colleagues and friends, did not set out to become a paralegal, but the field found her. She began her career as a computer programmer, a role that sharpened her analytical skills, which she now applies daily in contract - [What's in a Name?](https://www.ncbarblog.com/co-whats-in-a-name/) - By Natalia L. Talbot Three things for general contractors to know if you are considering a business name change. You may want to change the “look and feel” of your company’s branding (i.e., “rebranding”) for the purpose of influencing how your company is perceived by current or potential consumers, the business community, or stakeholders. This - [Provide Your Thoughts: Feedback for Health Law Section Communications](https://www.ncbarblog.com/hl-provide-your-thoughts-feedback-for-health-law-section-communications/) - By Michael Berwanger Dear NCBA Health Law Section Member, The NCBA Health Law Section wants to provide you meaningful communications to help advance your practice and provide optimal value from your section membership with the NCBA. Please provide us feedback via the GoogleForm link below to help us make sure our membership is informing the - [Paralegal Spotlight: Savannah Croxton-Zweigart](https://www.ncbarblog.com/pd-paralegal-spotlight-savannah-croxton-zweigart/) - By Lakisha Chichester Forging an Unconventional Path Savannah Croxton-Zweigart didn’t set out to work in the legal field. With a Bachelor of Arts in Music from the University of North Carolina Wilmington (“UNCW”), she envisioned a future in music therapy. But life had other plans. A severe case of temporomandibular joint (“TMJ”) disorder forced her - [Checking In: April 22, 2025](https://www.ncbarblog.com/checking-in-april-22-2025/) - Compiled by Jessica Junqueira Brooks Pierce Welcomes Of Counsel Attorney Michael Jones has joined the firm’s Greensboro office as of counsel. His practice is focused on complex litigation, election law, and state and local government law. Before joining the firm, he served as Deputy National Director of Voter Protection and Access on the Harris for - [Can a Paralegal Answer a Calendar Call?](https://www.ncbarblog.com/pd-can-a-paralegal-answer-a-calendar-call/) - By Johana Sanchez Clearing Up the Confusion Understanding the role of a paralegal within the legal system has been essential for me since I started as one. There are times when we, as paralegals, need to know how to handle certain situations for clients and attorneys. I recently handled a situation in which knowing the - [Dear NCBA WIP . . .](https://www.ncbarblog.com/wpc-dear-ncba-wip-2/) - By WIP members As a reminder, as part of a blog series, we’ve invited members of the NCBA Women in the Profession (WIP) Committee to share their insights on common challenges faced by women in the legal profession. As you will see in their answers, each member brings a unique perspective and personal experience, resulting - [The Appellate CLE Will Be Held On May 2 – Register Now](https://www.ncbarblog.com/ap-the-appellate-cle-will-be-held-on-may-2-register-now/) - By Nathan W. Wilson Registration is now open for the North Carolina Bar Association's 2025 Appellate Practice Section CLE – Elevate Your Appellate Practice to be held in Raleigh on May 2. This will be a terrific event, with a wide array of all-star speakers. Learn how to become a better appellate advocate in every - [Dispute Resolution Section Honors Frye, Laney, and Robinson](https://www.ncbarblog.com/dr-dispute-resolution-section-honors-frye-laney-and-robinson/) - By Alan Parry At its 2025 Annual Meeting in Greensboro, the Dispute Resolution Section recognized three individuals for their significant contributions to the field of alternative dispute resolution. Two section members, Chief Justice Henry Frye and Frank Laney, as well as longtime Dispute Resolution Commission staff member Maureen Robinson, received well-deserved honors. Chief Justice Frye - [Meaningless Gesture Doctrine Under Section 351](https://www.ncbarblog.com/tax-meaningless-gesture-doctrine-under-section-351/) - By John G. Hodnette Section 351(a) provides no gain or loss is recognized if property is transferred to a corporation by one or more persons solely in exchange for stock in such corporation, and immediately after the exchange such person or persons are in control (as defined in Section 368(c)) of the corporation. One of the - [Join Us for the Inaugural First Gen Summit: Empowering First-Generation Law Students and Young Lawyers](https://www.ncbarblog.com/yld-join-us-for-the-inaugural-first-gen-summit-empowering-first-generation-law-students-and-young-lawyers/) - By Tiqeece Brown and Emily Carico The Young Lawyers Division is excited to announce a game-changing event: the Inaugural First Gen Summit! This summit is more than just a gathering — it’s an opportunity to connect, grow, and empower yourself in your personal and professional journey. As a first-generation law student or young lawyer, you - [Thoughts on Being an Effective Government Attorney: Part III](https://www.ncbarblog.com/zplu-thoughts-on-being-an-effective-government-attorney-part-iii/) - By Don O'Toole This is the final piece in a series of three posts titled “Thoughts on Being an Effective Local Government Attorney and How to Best Work With Your Local Government Attorney.” Part I was posted on October 10, 2024; part II was posted on January 2, 2025. 5. All applicants are entitled to - [Your Voice Matters: Help Shape North Carolina's Bankruptcy Exemptions](https://www.ncbarblog.com/bk-your-voice-matters-help-shape-north-carolinas-bankruptcy-exemptions/) - By George Sanderson Dear NCBA Bankruptcy Section Member, I hope this email finds you well. As Chair of the NCBA Bankruptcy Section, I am reaching out to gather your valuable input regarding updates and increases to North Carolina's exemptions. As many of you know, the exemptions have not been adjusted since 2005, with the only exception being - [Last Week to Submit an NCBA Health Law Committee Interest Form!](https://www.ncbarblog.com/hl-last-week-to-submit-a-ncba-health-law-committee-interest-form/) - By Michael Berwanger, Iain Stauffer and Toni Peck Interested in Serving on the NCBA Health Law Committee? The North Carolina Bar Association Health Law Committee depends on members like you to serve to help shape our health law community, inspire the profession, and serve the public. Section Chair Iain Stauffer will consider submitted forms when - [The Appellate Practice Section Goes to Washington](https://www.ncbarblog.com/ap-the-appellate-practice-section-goes-to-washington/) - By Rebecca Watts In the 1939 film “Mr. Smith Goes to Washington,” a young James Stewart plays Mr. Smith, a newly appointed senator who goes to D.C. with high hopes of making a difference and ends up launching a 25-hour filibuster, during which he talks about American ideals. While the Appellate Practice Section’s trip to - [The Role of Paralegals in the Community Justice Movement](https://www.ncbarblog.com/pd-the-role-of-paralegals-in-the-community-justice-movement/) - By Alicia Mitchell-Mercer The New Frontline of Legal Helpers As you sit in your car outside the courthouse, your hands tighten around the steering wheel. You know you need to file for temporary guardianship of your aging father — his memory is slipping, and he’s no longer able to manage his medical appointments or pay - [Checking In: March 18, 2025](https://www.ncbarblog.com/checking-in-march-18-2025/) - Compiled by Jessica Junqueira Campbell Law School Appoints Inaugural Assistant Dean of Experiential Education Richard A. Waugaman has been named the first Assistant Dean of Experiential Education. Waugaman began the role on March 1 and will manage the clinical programs at Campbell. He will work with faculty and staff to expand the opportunities for experiential - [Latest Meeting of the House Regulatory Reform Committee](https://www.ncbarblog.com/al-latest-meeting-of-the-house-regulatory-reform-committee/) - By Jeffrey P. Gray The House Regulatory Reform Committee met on Tuesday, March 11, this time with a specific topic on the agenda: occupational and professional licensing. Two outside speakers, both with similar perspectives, made presentations. Jon Sanders, Director of the Center for Food, Power and Life, a research arm of the John Locke Foundation, - [Potential Gain Due to Assumption of Liabilities by Corporation](https://www.ncbarblog.com/tax-potential-gain-due-to-assumption-of-liabilities-by-corporation/) - By John G. Hodnette A taxpayer’s relief from indebtedness is generally a taxable event. However, where Section 351 applies to a contribution of assets to a corporation for stock, the corporation’s assumption of liabilities may or may not be taxable under Section 357. Section 357(a) states assumptions of indebtedness pursuant to a Section 351 transaction generally - [Developments in Labor and Employment Law from the President’s First Month](https://www.ncbarblog.com/ll-developments-in-labor-and-employment-law-from-the-presidents-first-month/) - By Haseeb Fatmi As of February 23, 2025, President Donald Trump has signed 70 executive orders [1] and issued several other decisions and memoranda introducing significant changes to existing employment law and policy. As an example, President Trump’s second Executive Order, signed on his first day in office, revoked 78 prior actions and orders covering - [MIP's Diverse Perspectives: Deja Kemp](https://www.ncbarblog.com/mip-diverse-perspectives-deja-kemp/) - By Deja Kemp 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 Deja Kemp. What law school did you attend - [Career Crossroads: How Paralegal Skills Open Unexpected Doors](https://www.ncbarblog.com/pd-career-crossroads-how-paralegal-skills-open-unexpected-doors/) - By Rachel L. Royal When I began working as a paralegal, I envisioned spending my entire career in a law office. I dreamed of working at a big firm and specializing in family law. I had found my calling and loved the work I did because it gave me a deep sense of purpose – - [Fifty](https://www.ncbarblog.com/fifty/) - By Marc E. Gustafson Around the time of my recent fiftieth birthday, I was frequently asked about any profound or revelatory thoughts I had experienced. I always felt that my responses were a little underwhelming. After some reflection, however, I realized it might not have been my responses that were the issue, but the framing - [Summary of Regulatory Reform Committee Meeting](https://www.ncbarblog.com/al-summary-of-regulatory-reform-committee-meeting/) - By W. Bain Jones Jr. On Tuesday, February 25, 2025, the Regulatory Reform Committee met. Andy Ellen, General Counsel of the Retail Merchants Association, was the first presenter. He characterized the environment as dire and needing for certainty and consistency in statutes addressing small businesses. He and Representative Hager supported voluntary environmental regulation concerning plastic - [Pro Bono Spotlight: NCBA Paralegal Division NC Disaster Legal Services](https://www.ncbarblog.com/pro-bono-spotlight-ncba-paralegal-division-nc-disaster-legal-services/) - By Yazmeen Gadalla Dealing with Disaster On September 27, 2024, North Carolina was hit by a major disaster when Hurricane Helene ripped through Western NC. In response to the tragedy, the North Carolina Bar Foundation activated Disaster Legal Services (“DLS”) – an effort where the North Carolina Bar Association’s (“NCBA”) Young Lawyers Division (“YLD”) coordinates - [Navigating Issues With North Carolina File & Serve Platform: A Paralegal’s Guide (Part 2)](https://www.ncbarblog.com/pd-navigating-issues-with-north-carolina-file-serve-platform-a-paralegals-guide-part-ii/) - By Sarah L. White In North Carolina, while the File & Serve (eFiling) system is widely implemented to streamline the filing process, there are still significant inconsistencies across different counties and courts. These inconsistencies can create challenges for legal professionals, including paralegals, who need to navigate the system for filing documents. Below are some of - [Checking In: February 25, 2025](https://www.ncbarblog.com/checking-in-february-25-2025/) - Compiled by Jessica Junqueira Fox Rothschild Welcomes Attorney Catherine Hill has joined the firm’s Raleigh office, where she is a member of the Litigation Department. Hill has practiced as an assistant city attorney for Raleigh and Asheville for more than ten years. She currently represents local governments, private businesses and developers in North Carolina. She - [NCBA + NCDOJ On-Demand Panel Series](https://www.ncbarblog.com/ncba-ncdoj-on-demand-panel-series/) - By Kayla Britt The North Carolina Bar Association’s Government and Public Sector Section is proud to present the North Carolina Department of Justice (NCDOJ) On-Demand Panel Series, a valuable resource for law students and lawyers interested in public sector legal practice. This series offers insights into the various sections and divisions within the NCDOJ, including Appellate - [Eligible S Corporation Shareholders](https://www.ncbarblog.com/tax-eligible-s-corporation-shareholders/) - By John G. Hodnette Section 1361(b)(1) provides a corporation can qualify for taxation as an S corporation only if none of its owners are nonresident aliens, foreign entities, partnerships, corporations, or ineligible trusts. An S corporation shareholder generally must be a U.S. resident individual, but there are several exceptions. Section 1361(b)(1)(B) allows decedent’s estates, eligible trusts, - [Thriving, Not Just Surviving: Tips for a Positive Law Practice](https://www.ncbarblog.com/thriving-not-just-surviving-tips-for-a-positive-law-practice/) - By Adam G. Linett “Don’t worry, be happy.” Perhaps you remember the popular 1988 song that encapsulated a worldview. If it were only that easy, though, especially with the practice of law. It’s true that a person with a positive outlook tends to be happier and have more friends. We all want to be that - [The Constitution’s Promise: Out of Many, One – Law Day 2025](https://www.ncbarblog.com/yld-the-constitutions-promise-out-of-many-one-law-day-2025/) - By Sidney Thomas and Nicholas Sorensen A little history about Law Day . . . President Dwight D. Eisenhower established the first Law Day on May 1, 1958, to provide an opportunity for the nation and legal community to reflect on the vital role law plays in maintaining justice and order, protecting our rights, and - [Social Media and Legal Ethics: Navigating the Digital Landscape](https://www.ncbarblog.com/pd-social-media-and-legal-ethics-navigating-the-digital-landscape/) - By Bonnie Keen Social media platforms have transformed the way individuals and professionals communicate, share information, and connect with others. For legal practitioners, these platforms offer powerful tools to engage with clients, promote services, and participate in public discourse. However, the use of social media also raises significant ethical considerations. Navigating these challenges requires an - [Find Your Gold Star Moment](https://www.ncbarblog.com/wpc-find-your-gold-star-moment/) - By Kimberly M. Johnson It’s 2025. Are you feeling good? How is your self-esteem? Self-esteem is your subjective sense of overall personal worth or value. According to Kendra Cherry, author of “What is Self Esteem?”, “Self-esteem impacts your decision-making process, relationships, emotional health, and overall well-being. It also influences motivation, as people with a healthy, - [Exploring ILTACON: A Game Changer for Paralegals](https://www.ncbarblog.com/pd-exploring-iltacon-a-game-changer-for-paralegals/) - By Andrea M. Blosser In the ever-evolving landscape of legal technology, the International Legal Technology Association Conference (“ILTACON”) stands out as a pivotal event. This annual conference brings together legal professionals from around the world to share insights, explore new technologies, and discuss best practices. For paralegals, ILTACON offers unique opportunities to enhance their skills, - [Ethical and Practical Uses of AI for Paralegals: Part 2](https://www.ncbarblog.com/ethical-and-practical-uses-of-ai-for-paralegals-part-2/) - By Rachel L. Royal My last post on AI focused on simple and practical ways that artificial intelligence can make everyday tasks in the legal field more efficient. In this post, I will give more examples and introduce specific AI tools other than large-language models (LLMs) to utilize in legal practice. While I no longer - [Dear NCBA WIP . . .](https://www.ncbarblog.com/wpc-dear-ncba-wip/) - By the WIP Committee As a reminder, as part of a monthly blog series, we’ve invited members of the NCBA Women in the Profession (WIP) Committee to share their insights on common challenges faced by women in the legal profession. As you will see in their answers, each member brings a unique perspective and personal - [Thriving, Not Just Surviving: Tips for a Positive Law Practice](https://www.ncbarblog.com/pvc-thriving-not-just-surviving-tips-for-a-positive-law-practice/) - By Adam G. Linett “Don’t worry, be happy.” Perhaps you remember the popular 1988 song that encapsulated a worldview. If it were only that easy, though, especially with the practice of law. It’s true that a person with a positive outlook tends to be happier and have more friends. We all want to be that - [Checking In: January 28, 2025](https://www.ncbarblog.com/checking-in-january-28-2025/) - Bradley Arant Boult Cummings LLP Names New Partner Leah Campbell is now a partner with the firm. She counsels banking clients in regulatory issues, transactions, warehouse lending, pre-litigation risk, compliance with federal and state laws, and financial technology contracts. Campbell has practiced banking law for more than 22 years. She earned a J.D., magna cum - [Paralegal Spotlight: Erica Weiss](https://www.ncbarblog.com/pd-paralegal-spotlight-erica-weiss/) - By Lakisha Chichester Erica Weiss serves as the senior paralegal, office manager, and case manager for attorney Michael D. Nash at Lloyd & Nash, PLLC, in downtown Greensboro. With over eight years of experience, Erica specializes in case management, client communication, and attorney schedule coordination. Her core strengths include maintaining detailed case files, conducting thorough - [¡Adelanté! – Lawyers Who Lead](https://www.ncbarblog.com/mip-adelante-lawyers-who-lead/) - By Lakethia Jefferies The Spanish word "Adelante" translates to "forward," and one of the Minorities in the Profession's flagship programs is the annual ¡Adelanté! event, which offers a unique professional development opportunity for law students and young attorneys from diverse backgrounds. This event provides invaluable sessions on key topics such as professionalism and ethics, embracing - [From Dial-Up to Deep Learning: Looking Back and Looking Forward](https://www.ncbarblog.com/pds-from-dial-up-to-deep-learning-looking-back-and-looking-forward/) - By Lauren Clemmons Can you imagine a time when the internet was foreign, unknown, and unexplored by the common lawyer? For many lawyers, the early 1990s was such a time. The release of the Mosaic web browser on January 23, 1993, introduced the internet to the general public and popularized the World Wide Web. Mosaic’s - [What Attorneys Need to Know When Hiring Their First Employee: A Guide to Getting It Right](https://www.ncbarblog.com/sft-what-attorneys-need-to-know-when-hiring-their-first-employee-a-guide-to-getting-it-right/) - By Jason Deshayes As a small firm practitioner, you’ve likely spent years building your practice, establishing client relationships, and honing your legal skills. Now, you’re ready to take the next step: hiring your first employee. While this is an exciting milestone, it also brings a host of legal, financial, and administrative responsibilities. Making sure you’re - [Searching for Volunteers for the Grab-a-Coffee Program – Spring 2025](https://www.ncbarblog.com/searching-for-volunteers-for-the-grab-a-coffee-program-spring-2025/) - By Mary Beth Davis, Matt Meinel and Tae Storr 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 - [Disallowance of Deduction of Fines and Penalties Versus Restitution](https://www.ncbarblog.com/tax-disallowance-of-deduction-of-fines-and-penalties-versus-restitution/) - By John G. Hodnette Subject to the origin of the claim test, most judgments or settlements paid by a business are fully deductible as ordinary and necessary business expenses under Section 162(a). However, one exception is in Section 162(f), which provides “no deduction otherwise allowable shall be allowed under this chapter for any amount paid or - [Practice Tips for NIL Counsel: Supporting Parents of Student-Athletes](https://www.ncbarblog.com/sel-practice-tips-for-nil-counsel-supporting-parents-of-student-athletes/) - By Natasha W. Robinson and Erik Albright North Carolina high school student-athletes can lawfully commercialize their personal brands. With this shift in the legal landscape in favor of students, parents are engaging more in the legal process. For example, in 2024, we saw parental advocacy in action with Rolanda Brandon, a North Carolina mom, whose - [How to Survive Practicing Law While Being a Caregiver – Part 2](https://www.ncbarblog.com/wpc-how-to-survive-practicing-law-while-being-a-caregiver-part-2/) - By Diana Santos Johnson Parenting is hard. I am the last parent to pick up my children from daycare. Parenting as an attorney is hard. I miss my children’s activities to meet work obligations. Parenting with a partner who travels for work is hard. I must scramble when school is out to make sure I - [Be a Pro Bono Paralegal at this Year’s 4ALL Statewide Service Day!](https://www.ncbarblog.com/pd-be-a-pro-bono-paralegal-at-this-years-4all-statewide-service-day/) - By Stephanie Crosby I am proud to be the co-chair of the 16th Annual 4ALL Statewide Service Day, which will be held on Friday, March 3, 2023, from 11 a.m. to 7 p.m. The 4ALL Statewide Service Day is a pro bono program of the North Carolina Bar Foundation and held in conjunction with the - [Ethical and Practical Uses of AI for Paralegals: Part 2](https://www.ncbarblog.com/pd-ethical-and-practical-uses-of-ai-for-paralegals-part-ii/) - By Rachel L. Royal My last post on AI focused on simple and practical ways that artificial intelligence can make everyday tasks in the legal field more efficient. In this post, I will give more examples and introduce specific AI tools other than large-language models (LLMs) to utilize in legal practice. While I no longer - [Everybody Has a Plan . . .](https://www.ncbarblog.com/everybody-has-a-plan-coleman-cowan/) - By Coleman Cowan Life as a lawyer can be a battle. Clients are demanding. Opposing counsel can be adversarial. And sometimes the greatest burden we carry is the one we put on ourselves: to work harder, be better, and achieve more. Years ago, I learned knowing how to practice law was not enough. In order - [The Myth Behind North Carolina’s Mandatory Construction Warranty](https://www.ncbarblog.com/co-the-myth-behind-north-carolinas-mandatory-construction-warranty/) - By Paul A. Capua The first time a general contractor client mentioned, matter-of-fact, that North Carolina law required general contractors to provide a one-year construction warranty on their work, I was worried. As a construction lawyer who frequently negotiates and drafts construction contracts and warranty clauses for a living, I should know that. How could - [The Stages Of a Lawyer’s Vacation](https://www.ncbarblog.com/the-stages-of-a-lawyers-vacation/) - Is there any day more relaxing than the Wednesday of vacation week? What if every day of vacation could be like that? By Marc E. Gustafson As we enter the post-Fourth of July dog days of summer, many of us are either just returning from vacation, leaving soon for a vacation or daydreaming about an - [Can Lawyers Be Good Samaritans?](https://www.ncbarblog.com/can-lawyers-be-good-samaritans/) - By Marc E. Gustafson We’re all familiar with the story of the Good Samaritan. Some states even have Good Samaritan laws. But did you know that a lawyer played a prominent role in the telling of the Good Samaritan parable? I will tell you, based upon first-hand experience, that hearing a reference to a lawyer - [Appellate Insights Recap: Navigating Urgency with U.S. Supreme Court Emergency Applications Attorney Robert Meek](https://www.ncbarblog.com/ap-appellate-insights-recap-navigating-urgency-with-u-s-supreme-court-emergency-applications-attorney-robert-meek/) - By Michelle A. Liguori At the United States Supreme Court building, there are statues of tortoises at the bottom of several lampposts. These tortoises symbolize the slow, deliberate pace of the justice typically delivered by the nation’s highest court. As the Court’s emergency applications attorney, Robert Meek, recently shared with members of the North Carolina - [Think Twice – Avoiding Waiver of the Attorney-Client Privilege Through Issuance of a Press Release](https://www.ncbarblog.com/lt-think-twice-avoiding-waiver-of-the-attorney-client-privilege-through-issuance-of-a-press-release/) - By Isabelle M. Chammas and Joseph A. Schouten Your company has just been sued by a competitor for patent infringement, deceptive advertising, unfair competition, or any number of other business torts. The news spreads quickly across industry publications and blogs, leading to a flood of inquiries from concerned customers wanting to know if the stories have - [Empowering Seniors Through the Opt-Inspire Initiative](https://www.ncbarblog.com/pds-empowering-seniors-through-the-opt-inspire-initiative/) - By Alexandria Lutz The North Carolina Bar Association is proud to launch the "Opt-Inspire Initiative," a new pro bono program that empowers seniors with critical digital literacy skills to safeguard themselves from scams and bridge the generational digital divide. Designed by Alexandria (Lexi) Lutz, Senior Corporate Counsel at Nordstrom, where she focuses on privacy, cybersecurity, - [Federal Income Tax Update](https://www.ncbarblog.com/tax-federal-income-tax-update-january-2025/) - By Keith A. Wood I. Sections 453 and 1042 Deferral Provisions Can Apply in the Same ESOP Transaction; Berman vs. Commissioner, 163 TC No. 1 (2024). In 2002, Mr. and Mrs. Berman sold their closely held C corporation stock to an ESOP for promissory notes. They did not receive any sale proceeds in 2002. They - [Thoughts on Being an Effective Local Government Attorney: Part II](https://www.ncbarblog.com/zplu-thoughts-on-being-an-effective-local-government-attorney-part-ii/) - By Don O'Toole This is the second piece in a series of three blog posts titled “Thoughts on Being an Effective Local Government Attorney and How to Best Work with Your Local Government Attorney,” written by Don O’Toole, who retired in January 2024 after 13 years with the Durham City Attorney’s Office. Part I was - [NC General Assembly Adjourns 2024 Legislative Session For Final Time, 2025 Session To Begin In January](https://www.ncbarblog.com/el-nc-general-assembly-adjourns-2024-legislative-session-for-final-time-2025-session-to-begin-in-january/) - By Elizabeth Yelverton The North Carolina General Assembly adjourned the 2024 legislative session “sine die,” or for the final time, on Friday, December 13, with plans already set for the 2025 legislative session to begin in early January. Despite the 2024 session being a legislative “short session,” NCGA members met almost every month in 2024 - [Congratulations to Two New NC Board Certified Specialists in Appellate Practice!](https://www.ncbarblog.com/ap-congratulations-to-two-new-nc-board-certified-specialists-in-appellate-practice/) - By Amie C. Sivon Congratulations are in order to Appellate Practice Section members Quintin Byrd and former Justice Samuel Ervin for becoming the most recent North Carolina Board Certified Legal Specialists in Appellate Practice! The full list of 2024 specialists for all practice areas can be found online. To become a certified appellate practice specialist, - [Everybody Has a Plan . . .](https://www.ncbarblog.com/pvc-everybody-has-a-plan/) - By Coleman Cowan Life as a lawyer can be a battle. Clients are demanding. Opposing counsel can be adversarial. And sometimes the greatest burden we carry is the one we put on ourselves: to work harder, be better, and achieve more. Years ago, I learned knowing how to practice law was not enough. In order - [Checking In: December 17, 2024](https://www.ncbarblog.com/checking-in-december-17-2024/) - Compiled by Jessica Junqueira The Law Offices of James Scott Farrin Welcomes Attorney Sara Royster is now an attorney with the firm, where she is a member of the personal injury team. Before becoming an attorney, Royster was a social worker for more than twelve years. Royster graduated from Elon University School of Law in - [Upcoming Changes to Continuing Legal Education Requirements for Attorneys in North Carolina (2024-2025)](https://www.ncbarblog.com/sft-upcoming-changes-to-continuing-legal-education-requirements-for-attorneys-in-north-carolina-2024-2025/) - By John Szymankiewicz As attorneys, we understand the importance of staying current with legal trends, ethics, and developments in our practice areas. Continuing Legal Education (CLE) plays a vital role in ensuring that we provide the best possible service to our clients and uphold the standards of our profession. Starting in 2024, North Carolina has - [Exploring New Horizons: Attending HELM – A Premier Conference for Higher Education Professionals](https://www.ncbarblog.com/pd-exploring-new-horizons-attending-helm-a-premier-conference-for-higher-education-professionals/) - By Tina Dadio What is HELM? HELM (Higher Educational Legal Managers) is a nationwide group of legal administrators from both public and private colleges and universities across the United States. This voluntarily-formed body of like-minded colleagues is not incorporated nor affiliated as a legal entity with any other association. Members join HELM to exchange ideas, - [Pro Bono Spotlight: Brooks Savage and Brad Piland, NC Disaster Legal Services](https://www.ncbarblog.com/pro-bono-spotlight-brooks-savage-and-brad-piland-nc-disaster-legal-services/) - By Sidney Thomas Elizabeth “Brooks” Savage When legal professionals are nervous or not sure how they can help those impacted by a disaster, Brooks’ words come to mind. “One act of service (no matter how small you self-perceive it to be) can make the world of difference for a disaster survivor who needs trusted counsel - [An Apology to Myself, Part 1: Imposter Syndrome](https://www.ncbarblog.com/yld-an-apology-to-myself-part-1-imposter-syndrome/) - By Tiqeece Brown Qeece: Bro, young Simba, I owe you a huge apology. I’m so sorry for not maximizing your potential. I am sorry for doubting you for one bit. I let you down. I let us down. I take full responsibility. I want to take this time to reflect, highlight the experiences, and remind - [Join Us For A Complimentary Webinar on Law School Debt](https://www.ncbarblog.com/yld-join-us-for-a-complimentary-webinar-on-law-school-debt/) - By Erin Winters Do you have questions about law school debt? Are you a law school student and want a look at how student debt can affect you? Are you a young lawyer interested in learning about your options on managing and handling law school debt? Well, we have a free webinar to help guide - [Get To Know Allyn Elliott](https://www.ncbarblog.com/wpc-get-to-know-allyn-elliott/) - By Allyn Elliott What law school did you attend and what was your graduation year? Tulane Law School, 2003. Describe a typical work day for you. As a patent attorney, my typical workday likely differs from that of many other attorneys. A significant part of my day is spent reading about, analyzing, and writing about - [The Child's Advocate (TCA): A Project of Legal Aid of North Carolina](https://www.ncbarblog.com/jjcr-the-childs-advocate-tca-a-project-of-legal-aid-of-north-carolina/) - By Atiya Mosley I am a managing attorney and the project director of The Child’s Advocate (TCA), a project of Legal Aid of North Carolina. TCA’s extensively trained attorneys are appointed by family court judges to provide direct representation to children, ages 7 to 17, in contested, complex custody actions. A judge may appoint us - [Checking In: November 19, 2024](https://www.ncbarblog.com/checking-in-november-19-2024/) - Compiled by Jessica Junqueira Buchanan Ingersoll & Rooney Welcomes Attorney Gwendolyn Lewis has joined the firm’s litigation section in the Charlotte office. Her practice is focused on civil litigation, complex labor and employment litigation and advising and professional liability litigation. Lewis has practiced law for more than ten years. She represents both individuals and corporations - [Equitable Recoupment](https://www.ncbarblog.com/tax-equitable-recoupment/) - By John G. Hodnette The doctrine of equitable recoupment applies to both assessment by the IRS (in Section 6501) and refunds by taxpayers (in Section 6511) where the IRS or taxpayer may characterize a transaction, item, or event in a different way in open tax years than it was characterized in a closed year. Inconsistencies between - [Navigating Issues with North Carolina File & Serve Platform: A Paralegal’s Guide, Part 1](https://www.ncbarblog.com/pd-navigating-issues-with-north-carolina-file-serve-platform-a-paralegals-guide-part-i/) - By Sarah L. White North Carolina’s eCourts platform has revolutionized how legal professionals file documents, manage cases, and access court records. However, as with any technology, there are challenges and limitations that users, including paralegals, face when using the system. In this article, we will explore common issues experienced with the File & Serve (eFiling) - [The Perfect Mediation](https://www.ncbarblog.com/the-perfect-mediation/) - By Frank Laney Yesterday I had the perfect mediation. This mediation went perfectly because of four factors. The parties and their representatives knew the relevant law, they knew the facts of their cases, they came motived to settle, and they came with flexibility. An added factor was that once the parties talked and became convinced - [Get To Know Nancy Mayer](https://www.ncbarblog.com/wpc-get-to-know-nancy-mayer/) - By Nancy Mayer What law school did you attend and what was your graduation year? North Carolina Central University School of Law, 2006. Describe a typical work day for you. I work out in the morning and after lunch, I meet with clients and draft documents for clients. These documents include wills, financial powers of - [What to Know Now That North Carolina Public School Student-Athletes Can Profit From Their Name, Image, and Likeness](https://www.ncbarblog.com/el-what-to-know-now-that-north-carolina-public-school-student-athletes-can-profit-from-their-name-image-and-likeness/) - By Todd Bowyer Following a recent court order enjoining the enforcement of the State Board of Education’s (SBE) temporary rule that had banned compensation for name, image, and likeness (NIL), student-athletes at public schools in North Carolina can now profit from their NIL. The back and forth over NIL for high school student-athletes has been - [WIP Committee – Get to Know Sophia Blair](https://www.ncbarblog.com/wip-committee-get-to-know-sophia-blair/) - By Sophia Blair What law school did you attend and what is your graduation year? Wake Forest University School of Law, 2018. Describe a typical work day for you. I love the challenge and daily variety of my work as a commercial litigator at Wyrick Robbins. Typically, I am researching, writing, advising clients, preparing for - [My Summer With North Carolina Prisoner Legal Services: A Reflection on Public Service Law](https://www.ncbarblog.com/gps-my-summer-with-north-carolina-prisoner-legal-services-a-reflection-on-public-service-law/) - By Tavaria Smith This summer, I had the privilege of working with North Carolina Prisoner Legal Services (NCPLS), an organization committed to providing legal assistance to incarcerated individuals in North Carolina. My internship offered me a front-row seat to the criminal justice system, from observing court proceedings to directly engaging with clients and their families. - [Pro Bono Opportunities to Help Those Affected by Hurricane Helene](https://www.ncbarblog.com/lt-pro-bono-opportunities-to-help-those-affected-by-hurricane-helene/) - By Matt Krueger-Andes As you know, Hurricane Helene had a devastating impact on Western North Carolina. Recovery from this disaster will take years, and residents who have suffered losses from the storm need legal help getting back on their feet. The North Carolina Bar Foundation has several ways that North Carolina litigators can offer assistance. - [An Introduction to Dear NCBA WIP . . .](https://www.ncbarblog.com/wpc-an-introduction-to-dear-ncba-wip/) - By WIP members As part of a monthly blog series, we’ve invited members of the NCBA Women in the Profession (WIP) Committee to share their insights on common challenges faced by women in the legal profession. As you will see in their answers, each member brings a unique perspective and personal experience, resulting in varied - [Start Here, Stay Here: Why Law Students Should Join the North Carolina Bar Association](https://www.ncbarblog.com/yld-start-here-stay-here-why-law-students-should-join-the-north-carolina-bar-association/) - By Courtney Latourrette As a law student, there are many activities and organizations available for students to join, including Moot Court and Law Review. Law students attending American Bar Association (commonly referred to as the “ABA”)-accredited or provisionally accredited law schools are eligible for complimentary membership in the North Carolina Bar Association Young Lawyers Division. - [How to Survive Practicing Law While Being a Caregiver – Part One](https://www.ncbarblog.com/wpc-how-to-survive-practicing-law-while-being-a-caregiver-part-one/) - By Eleanor Panetti Twenty-four years ago, I received a call to let me know that my mother needed to be admitted to the hospital. For me, this phone call was the beginning of a fifteen-year period of caregiving which lasted until my mother’s death. I became responsible for my mother’s care all day, every day - [The Importance of Pro Bono Paralegal Work](https://www.ncbarblog.com/pd-the-importance-of-pro-bono-paralegal-work/) - By Andrea M. Blosser In the legal field, the term "pro bono" refers to legal services provided voluntarily and without payment. While most people think of attorneys when they hear about pro bono work, paralegals play an equally important role in providing these services. In North Carolina, pro bono paralegal work not only supports access - [My Summer With North Carolina Prisoner Legal Services: A Reflection on Public Service Law](https://www.ncbarblog.com/cj-my-summer-with-north-carolina-prisoner-legal-services-a-reflection-on-public-service-law/) - By Tavaria Smith This summer, I had the privilege of working with North Carolina Prisoner Legal Services (NCPLS), an organization committed to providing legal assistance to incarcerated individuals in North Carolina. My internship offered me a front-row seat to the criminal justice system, from observing court proceedings to directly engaging with clients and their families. - [My Summer With North Carolina Prisoner Legal Services: A Reflection on Public Service Law](https://www.ncbarblog.com/zplu-my-summer-with-north-carolina-prisoner-legal-services-a-reflection-on-public-service-law/) - By Tavaria Smith This summer, I had the privilege of working with North Carolina Prisoner Legal Services (NCPLS), an organization committed to providing legal assistance to incarcerated individuals in North Carolina. My internship offered me a front-row seat to the criminal justice system, from observing court proceedings to directly engaging with clients and their families. - [A Look Into My Internship With the North Carolina Innocence Inquiry Commission](https://www.ncbarblog.com/gps-a-look-into-my-internship-with-the-north-carolina-innocence-inquiry-commission/) - By Shane Murphy Working as an intern at the North Carolina Innocence Inquiry Commission, I've had the unique opportunity to contribute to the critical work of investigating post-conviction claims of innocence. This experience has been both challenging and rewarding, offering insights into the complexities of the criminal justice system and the meticulous process of seeking - [Friendsgiving Social & Music Trivia](https://www.ncbarblog.com/yld-friendsgiving-social-music-trivia/) - By Megan Reilly-Dreas The NCBA's Young Lawyers Division, together with the Sexual Orientation & Gender Identity Committee, are excited to host Friendsgiving & Music Trivia: an evening of food, drinks, friends, and drag, at the Velvet Hippo in beautiful downtown Durham. Come celebrate with old friends and make a few new ones as we give - [How To Lose Your Law License](https://www.ncbarblog.com/yld-how-to-lose-your-law-license/) - By MJ Segal You’re a freshly licensed North Carolina attorney. Finding your footing in the job market is hard, and there seems to be a lot of important information you didn’t learn in law school. Then you get your first copy of the ABA journal, and, wow, there’s a whole section on attorneys who have - [Upcoming Council Meeting and Featured Speaker Event](https://www.ncbarblog.com/eenr-upcoming-council-meeting-and-featured-speaker-event/) - By Grace Hearn Please join the North Carolina Bar Association’s Environment, Energy, & Natural Resources Law Section Council for its quarterly meeting and featured speaker event, “Bridging Partnerships for a Resilient Western North Carolina,” this Thursday, November 14, 2024, beginning at 10:30 a.m. During the Council meeting, members from the different committees will report on - [Join Us for an Exclusive NCBA Privacy & Data Security Section Fireside Chat on Navigating AI With Irene Liu, AI Advisor](https://www.ncbarblog.com/pds-join-us-for-an-exclusive-ncba-privacy-data-security-section-fireside-chat-on-navigating-ai-with-irene-liu-ai-advisor/) - By Christine Xiao Date: December 12, 2024 Time: 4 p.m. ET Viewing Locations: Raleigh, NC, Charlotte, NC, or Virtual Zoom The NCBA Privacy & Data Security Section proudly presents an exclusive Fireside Chat featuring the esteemed Irene Liu, Founder of Hypergrowth GC and Executive in Residence at the UC Berkeley School of Law. Irene brings a - [Forfeiture of Unvested Profits Interests](https://www.ncbarblog.com/tax-forfeiture-of-unvested-profits-interests/) - By John G. Hodnette Pursuant to Rev. Proc. 2001-43, recipients of unvested profits interests are treated as partners on the date of grant regardless of whether they make Section 83(b) elections. Therefore, when the profits interest later vests, there is no additional income provided the parties meet the requirements of Rev. Proc. 2001-43 and Rev. Proc. - [A Look Into My Internship With the North Carolina Innocence Inquiry Commission](https://www.ncbarblog.com/cj-a-look-into-my-internship-with-the-north-carolina-innocence-inquiry-commission/) - By Shane Murphy Working as an intern at the North Carolina Innocence Inquiry Commission, I've had the unique opportunity to contribute to the critical work of investigating post-conviction claims of innocence. This experience has been both challenging and rewarding, offering insights into the complexities of the criminal justice system and the meticulous process of seeking - [A Look Into My Internship With the North Carolina Innocence Inquiry Commission](https://www.ncbarblog.com/zplu-a-look-into-my-internship-with-the-north-carolina-innocence-inquiry-commission/) - By Shane Murphy Working as an intern at the North Carolina Innocence Inquiry Commission, I've had the unique opportunity to contribute to the critical work of investigating post-conviction claims of innocence. This experience has been both challenging and rewarding, offering insights into the complexities of the criminal justice system and the meticulous process of seeking - [A Call to All Lawyers – Please Volunteer to Help Our Western NC Neighbors!](https://www.ncbarblog.com/cj-a-call-to-all-lawyers-please-volunteer-to-help-our-western-nc-neighbors/) - By Otis Walker Friends and Colleagues, Our mountain neighbors need our help to recover from the devastation caused by Helene, and there is a way that you, our state’s criminal justice practitioners, can provide critical legal services to our neighbors in need. The North Carolina Bar Association’s Young Lawyer’s Division, Legal Aid of North Carolina, - [10 Points of Retirement Planning: An Overview of Recommendations from Professionals](https://www.ncbarblog.com/pd-10-points-of-retirement-planning-an-overview-of-recommendations-from-professionals/) - By Martin A. Ginsburg Retirement is a significant milestone in life, and preparing for it requires careful planning, smart investments, and a disciplined savings strategy. With the right plan in place, you can ensure a financially stable and fulfilling retirement. This guide aims to provide a thorough overview of retirement planning, from setting your goals - [A Look Into My Internship With the U.S. Department of Veterans' Affairs Office of General Counsel](https://www.ncbarblog.com/gps-a-look-into-my-internship-with-the-committee-on-veterans-affairs-in-the-u-s-house-of-representatives-and-department-of-defense/) - By Sadie Pruett After previously interning with the Committee on Veterans' Affairs in the U.S. House of Representatives and with the Department of Defense, I have actively sought internships involving advocacy for veterans since 2020. Four years later and in my 1L year at Wake Forest Law, I took advantage of the opportunity to intern - [A Look Into My Internship With the U.S. Department of Veterans' Affairs Office of General Counsel](https://www.ncbarblog.com/cj-a-look-into-my-internship-with-the-committee-on-veterans-affairs-in-the-u-s-house-of-representatives-and-department-of-defense/) - By Sadie Pruett After previously interning with the Committee on Veterans' Affairs in the U.S. House of Representatives and with the Department of Defense, I have actively sought internships involving advocacy for veterans since 2020. Four years later and in my 1L year at Wake Forest Law, I took advantage of the opportunity to intern - [A Look Into My Internship With the U.S. Department of Veterans' Affairs Office of General Counsel](https://www.ncbarblog.com/zplu-a-look-into-my-internship-with-the-committee-on-veterans-affairs-in-the-u-s-house-of-representatives-and-department-of-defense/) - By Sadie Pruett After previously interning with the Committee on Veterans' Affairs in the U.S. House of Representatives and with the Department of Defense, I have actively sought internships involving advocacy for veterans since 2020. Four years later and in my 1L year at Wake Forest Law, I took advantage of the opportunity to intern - [A Look Into My Internship With the Alamance County Public Defender's Office](https://www.ncbarblog.com/gps-a-look-into-my-internship-with-the-alamance-county-public-defenders-office/) - By Grant Gergen This past summer I spent my first summer as a law student interning at Alamance County’s newly opened public defender's office. The reason I chose this opportunity truly began from my time in college and the long journey I took before entering law school. I began law school as somewhat of a - [Invest in Your Career: Why Attending Paralegal Conferences Pays Off](https://www.ncbarblog.com/pd-invest-in-your-career-why-attending-paralegal-conferences-pays-off/) - By Lakisha Chichester I entered the paralegal field in 2011 as a mid-career pivot. I was juggling school, working an entry-level paralegal job, and raising school-aged kids. The thought of taking time off or traveling for a conference was not on my to-do list, but I did wonder if attending conferences might pay off in - [Checking In: October 29, 2024](https://www.ncbarblog.com/checking-in-october-29-2024/) - Compiled by Jessica Junqueira Baker Donelson Welcomes New Shareholder Peter E. Bosman has joined the firm as a shareholder and is based in the Raleigh office. Bosman has practiced law for 15 years. He focuses his practice on guiding and representing banks, private credit funds, and other non-bank lenders, as well as private equity firms - [Pro Bono Spotlight: Christopher Fowler](https://www.ncbarblog.com/pro-bono-spotlight-christopher-fowler/) - By Paul Yale Chris Fowler is a firm member and corporate finance and transactional attorney with Moore & Van Allen (MVA) in Charlotte. Chris began volunteering on pro bono projects immediately after joining MVA in 2012 after graduating from the University of North Carolina Law School at Chapel Hill. He heads the firm’s Pro Bono - [Checking In: September 24, 2024](https://www.ncbarblog.com/checking-in-september-24-2024/) - Compiled by Jessica Junqueira New Partner Announced at Capua Law Natalia Talbot was named a partner with the firm. Her practice is focused on civil litigation, construction and business law, POA matters, real estate dispute, and state and court federal appeals. Talbot has more than ten years of experience as an attorney. She received a - [Federal Income Tax Update](https://www.ncbarblog.com/tax-federal-income-tax-update-october-2024/) - By Keith A. Wood I. Conservation Easement Charitable Deduction Limited to Taxpayer’s Basis in Ordinary Income Property; Oconee Landing Property vs. Commissioner, TC Memo 2024-25. Oconee Landing Property, LLC claimed a charitable contribution deduction of almost $21 million for its donation of a conservation easement on property it owned in Georgia. The IRS disallowed the - [Know Your Rights](https://www.ncbarblog.com/yld-know-your-rights/) - By Laura Merriman and Carlo Ballesteros-Flores We will cover frequently asked questions regarding in-person North Carolina voting and special issues. If you have any questions, you should check with the North Carolina State Board of Elections (“NCSBE”) and your local county board of elections. When can you vote? Early Voting began on October 17 and will - [North Carolina Bar Exam Horror Stories](https://www.ncbarblog.com/mc-north-carolina-bar-exam-horror-stories/) - By Kayla Britt What’s worse than taking the bar exam? When something goes wrong on the day of the exam. In the theme of horror season, read a few bar exam horror stories from our fellow North Carolina attorneys. Kevin Hornik To preface, I am a Type 1 diabetic. When I signed up to take - [A Look Into My Internship With the Alamance County Public Defender's Office](https://www.ncbarblog.com/zplu-a-look-into-my-internship-with-the-alamance-county-public-defenders-office/) - By Grant Gergen This past summer I spent my first summer as a law student interning at Alamance County’s newly opened public defender's office. The reason I chose this opportunity truly began from my time in college and the long journey I took before entering law school. I began law school as somewhat of a - [A Look Into My Internship With the Alamance County Public Defender's Office](https://www.ncbarblog.com/cj-a-look-into-my-internship-with-the-alamance-county-public-defenders-office/) - By Grant Gergen This past summer I spent my first summer as a law student interning at Alamance County’s newly opened public defender's office. The reason I chose this opportunity truly began from my time in college and the long journey I took before entering law school. I began law school as somewhat of a - [The Importance of Parental Responsibility: Insights From In Re: B.L.K.](https://www.ncbarblog.com/fl-the-importance-of-parental-responsibility-insights-from-in-re-b-l-k/) - By Annelisse Velazquez-Fernandez In the complex world of family law, the stakes can be incredibly high, particularly when it comes to the termination of parental rights. The recent unpublished opinion of In Re: B.L.K., decided by Judge Arrowood in Moore County on September 17, 2024, highlights the profound implications of parental involvement — or lack - [NC Bankruptcy Section Greeting](https://www.ncbarblog.com/nc-bankruptcy-section-greeting/) - By George Sanderson Dear Bankruptcy Section Members, I am excited to be your section Chair this year. As bankruptcy filings are picking up, the mission of the Bankruptcy Section to provide timely updates on legal and legislative developments is becoming increasingly important. It is also my priority this year to maximize networking, mentorship, and development - [A Look into My Internship with the NCDOJ Medicaid Investigations Division](https://www.ncbarblog.com/cj-a-look-into-my-internship-with-the-ncdoj-medicaid-investigations-division/) - By Emily Jacobson I looked forward to my first summer for my entire 1L year. I frequently heard older students and mentors describe their first summers as the moment when all the pieces fell together. Heading into their second year of law school, they felt a deeper understanding and appreciation for the work they do - [A Look into My Internship with the NCDOJ Medicaid Investigations Division](https://www.ncbarblog.com/zplu-a-look-into-my-internship-with-the-ncdoj-medicaid-investigations-division/) - By Emily Jacobson I looked forward to my first summer for my entire 1L year. I frequently heard older students and mentors describe their first summers as the moment when all the pieces fell together. Heading into their second year of law school, they felt a deeper understanding and appreciation for the work they do - [Member Spotlight: Get to Know Lauren Snyder](https://www.ncbarblog.com/wpc-member-spotlight-get-to-know-lauren-snyder/) - By Lauren Snyder My name is Lauren Snyder, and I'm honored to serve as Vice Chair of the WIP Committee this year. I'm also excited to be featured in the first member spotlight this year and look forward to reading about my fellow members in the months to come! What law school did you attend, - [Young Lawyers Mobilize for Disaster Legal Services](https://www.ncbarblog.com/yld-young-lawyers-mobilize-for-disaster-legal-services/) - By Brooks Savage In response to Tropical Storm Helene, the Disaster Legal Services (DLS) Program has been activated and young lawyers across the state, and the nation, are mobilizing to volunteer. Disaster Legal Services Disaster Legal Services (DLS) is authorized under the Stafford Act to provide pro bono legal services for low-income individuals who are - [Assignment of Income Doctrine](https://www.ncbarblog.com/tax-assignment-of-income-doctrine/) - By John G. Hodnette The assignment of income doctrine was established in Lucas v. Earl, 281 U.S. 111 (1930). It is a judicial doctrine that requires income earned by a taxpayer to be taxed to the taxpayer regardless of to whom it is paid. In Lucas, the taxpayer assigned to another individual his right to receive - [A Look Into My Internship With the Durham County Attorney's Office](https://www.ncbarblog.com/zplu-a-look-into-my-internship-with-the-durham-county-attorneys-office/) - By Alyson Hanlon This past summer I interned with the Durham County Attorneys who represent the Department of Social Services in the Abuse, Neglect, and Dependency (A/N/D) court. I spent time researching various legal, medical, and psychological issues. I was able to witness how collaborative the A/N/D court is, and how passionate each attorney is, - [Belonging With Purpose: The Benefits of Joining the NCBA Young Lawyers Division](https://www.ncbarblog.com/yld-belonging-with-purpose-the-benefits-of-joining-the-ncba-young-lawyers-division/) - By Samantha Gordon As a young lawyer in North Carolina, one of the most valuable steps you can take in shaping your career is becoming actively involved in the North Carolina Bar Association's (NCBA) Young Lawyers Division (YLD). Not only does this provide numerous professional and personal benefits, but it also opens doors to meaningful - [Helene’s Effect on Lawyers, Clients, and Courts in Western North Carolina](https://www.ncbarblog.com/ap-helenes-effect-on-lawyers-clients-and-courts-in-western-north-carolina/) - By David A. Bragdon The depth and scope of Hurricane Helene’s destruction cannot be comprehended. It is worse than what you see in the media. The challenge now is survival and safety. For many, there is no power, no water, and no reliable internet. This will last for weeks, maybe months. The roads and bridges - [A Look Into My Internship With the Durham County Attorney's Office](https://www.ncbarblog.com/cj-a-look-into-my-internship-with-the-durham-county-attorneys-office/) - By Alyson Hanlon This past summer I interned with the Durham County Attorneys who represent the Department of Social Services in the Abuse, Neglect, and Dependency (A/N/D) court. I spent time researching various legal, medical, and psychological issues. I was able to witness how collaborative the A/N/D court is, and how passionate each attorney is, - [A Look Into My Internship With the NCDOJ Medicaid Investigations Division](https://www.ncbarblog.com/gps-a-look-into-my-internship-with-the-ncdoj-medicaid-investigations-division/) - By Emily Jacobson I looked forward to my first summer for my entire 1L year. I frequently heard older students and mentors describe their first summers as the moment when all the pieces fell together. Heading into their second year of law school, they felt a deeper understanding and appreciation for the work they do - [A Look Into My Internship With the Durham County Attorney's Office](https://www.ncbarblog.com/gps-a-look-into-my-internship-with-the-durham-county-attorneys-office/) - By Alyson Hanlon This past summer I interned with the Durham County Attorneys who represent the Department of Social Services in the Abuse, Neglect, and Dependency (A/N/D) court. I spent time researching various legal, medical, and psychological issues. I was able to witness how collaborative the A/N/D court is, and how passionate each attorney is, - [Upcoming Fireside Chat and Message From the PDS Communications Chair](https://www.ncbarblog.com/pds-upcoming-fireside-chat-and-message-from-the-pds-communications-chair/) - By Lauren M. Clemmons Upcoming Fireside Chat Have you asked yourself how you could better balance the workload among your team members? Enhance your team’s collaborative environment? Nurture your team members and utilize their skills to best meet the client’s objectives? And, speaking of IoT, what are ways that teams work together to ensure compliance - [Thoughts on Being an Effective Local Government Attorney: Part I](https://www.ncbarblog.com/zplu-thoughts-on-being-an-effective-local-government-attorney-part-1/) - By Don O'Toole This is the first post in a series of three blog posts titled “Thoughts on Being an Effective Local Government Attorney and How to Best Work With Your Local Government Attorney,” written by Don O’Toole, who retired in January 2024 after 13 years with the Durham City Attorney’s Office. I had the - [Paralegal Spotlight: Alexa Lyles Brinegar’s One-Stop Shop to the Legal Field](https://www.ncbarblog.com/pd-paralegal-spotlight-alexa-lyles-brinegars-one-stop-shop-to-the-legal-field/) - By Yazmeen O. Gadalla Many people know what career they want to pursue. They research options, do internships, and seek other avenues to find that perfect choice. And sometimes, the career and opportunities find them in the most inconspicuous of places. Alexa Lyles Brinegar recounts how she started her voyage into the vast field of - [Ethical and Practical AI Use for Paralegals: Part 1](https://www.ncbarblog.com/ethical-and-practical-ai-use-for-paralegals-part-1/) - By Rachel L. Royal The legal field is notoriously slow to change, particularly with technology, and the use of AI is no exception. When I first heard about ChatGPT in 2022, I was staunchly against using it. My resistance stemmed from various reasons, but chiefly, I felt like it was "cheating." Because I have always - [How Attorneys Can Become Notaries](https://www.ncbarblog.com/gps-how-attorneys-can-become-notaries/) - By Chazlé Woodley Greetings! As a licensed attorney, I can confidently say that you will at some point deal with documents in your line of work, whether you are in litigation or do transactional work, or whether you are in public service or in the private sector. Furthermore, aside from work, let’s not forget about - [Legislative Update: NC Governor Vetoes Bill Providing Funding for Private School Voucher Expansion and K-12 Enrollment Growth](https://www.ncbarblog.com/el-legislative-update-nc-governor-vetoes-bill-providing-funding-for-private-school-voucher-expansion-k-12-enrollment-growth/) - By Elizabeth Yelverton (This is the first in a series of legislative updates that the Education Law Section will be posting to keep its members up to date on legislation impacting the world of education). In a press conference held on Friday, September 20, 2024, NC Governor Roy Cooper officially vetoed legislation recently passed by - [Most Lawyers Aren't Monsters](https://www.ncbarblog.com/mc-most-lawyers-arent-monsters/) - By Kayla Britt (A possible October production.) A recent conversation with a law student went something like this: Student: I don’t know how to network. I’m an introvert. Me: We can work on that together. You must learn to get comfortable with the uncomfortable. Student: But I’m afraid to speak to lawyers. I mean, they’re - [Ethical and Practical AI Use for Paralegals: Part 1](https://www.ncbarblog.com/pd-ethical-and-practical-ai-use-for-paralegals-part-1/) - By Rachel L. Royal The legal field is notoriously slow to change, particularly with technology, and the use of AI is no exception. When I first heard about ChatGPT in 2022, I was staunchly against using it. My resistance stemmed from various reasons, but chiefly, I felt like it was "cheating." Because I have always - [Collection of Mediator Fees: Options Available to Mediators](https://www.ncbarblog.com/dr-collection-of-mediator-fees-options-available-to-mediators/) - By M. Ann Anderson At the last quarterly Dispute Resolution Section Roundtable, held on August 20, 2024, mediators discussed an all-too-common issue: what happens when a party does not pay or delays the payment of mediation fees beyond what is reasonable? Unfortunately, delayed or nonpayment of the mediator has become a common issue, and mediators - [What is a Paralegal’s Role in Higher Education?](https://www.ncbarblog.com/pd-what-is-a-paralegals-role-in-higher-education/) - By Tina Dadio What is a paralegal’s role in higher education? This question was posed to me during one of our North Carolina Bar Association Paralegal Division’s Annual Meetings. The first thought that came to mind was the relief of no longer living my life in six-minute increments! The next was the realization that paralegals - [What is Condemnation Law in the Government and Public Sector?](https://www.ncbarblog.com/gps-what-is-condemnation-law-in-the-government-public-sector/) - By Kayla Britt Driving along the interstate, or within your county, you will notice construction projects from the installation of new bridges, widening roads, and more. Have you ever stopped to consider that those construction projects require attorneys – specifically, government and public sector attorneys? The North Carolina General Assembly grants the Department of Transportation - [Basics of Section 409A](https://www.ncbarblog.com/tax-basics-of-section-409a/) - By John G. Hodnette Section 409A addresses the taxation of nonqualified deferred compensation plans. A nonqualified deferred compensation plan is any arrangement that provides for the deferral of compensation, subject to exceptions. Section 409A is a response to executive compensation practices Congress felt were inappropriately beneficial. Amounts deferred that do not meet the requirements of Section - [A Panel of O’Connor Clerks Share Her Legacy With NCBA Members](https://www.ncbarblog.com/ap-a-panel-of-oconnor-clerks-share-her-legacy-with-ncba-members/) - By David A. Bragdon “I like a woman who’s not afraid to go after what she wants.” That is why Justice O’Connor hired Sarah Boyce to clerk for her in 2015. As a retired justice, Justice O’Connor could only hire one clerk per year. Sarah had applied for this clerkship and was preparing for an - [What Can Pro Bono Do for You?](https://www.ncbarblog.com/fl-what-can-pro-bono-do-for-you/) - By Elysia Prendergast-Jones and Jay Jerkins Jay Jerkins and I, co-chairs of the Pro Bono section, want to welcome you to a new bar year with new opportunities for pro bono work. Why is pro bono important? The North Carolina State Bar asks each lawyer to commit to providing 50 hours of legal services to - [Work-Life Balance and Wellness](https://www.ncbarblog.com/pd-work-life-balance-and-wellness/) - By Bonnie Keen The legal profession has some of the most overwhelming workloads. It can be easy to get caught up in overscheduling and becoming stressed before the end of the day. Often, the amount of time tasks will take is underestimated, which leaves employees playing catch up or lawyers having to stay late at - [Family Law Attorney Wellness (FLAW) Initiative](https://www.ncbarblog.com/fl-family-law-attorney-wellness-flaw-initiative/) - By Jennifer Tharrington As your new Chairperson of the Family Law Section, it is my distinct pleasure to unveil an initiative that is close to my heart and crucial to our collective well-being. I am calling it the Family Law Attorney Wellness (FLAW) initiative. In our demanding field, we are often so focused on the - [Phone-A-Friend (2024 Family Law Fall CLE Program) - September 13, 2024](https://www.ncbarblog.com/fl-phone-a-friend-2024-family-law-fall-cle-program-september-13-2024/) - By Lori Vitale Coleman Cowan – featured speaker! Attorney Coleman Cowan, former Emmy award-winning 60 Minutes producer, and successful personal injury litigator, also just became a Senior Lecturing Fellow at Duke University School of Law. He is a graduate of the University of North Carolina at Chapel Hill (undergrad) and Wake Forest University School of - [What Now, Alexa?](https://www.ncbarblog.com/dr-what-now-alexa/) - By Denise Smith Cline In the world of technology, I am more curious than skilled. As a solo practitioner, mediator and arbitrator, my skill set can generously be described as “adaptive.” When I lost an entire federal court brief in a technological swamp the night before it was due and had to pull an all-nighter - [Dive Into DEI](https://www.ncbarblog.com/fl-dive-into-dei/) - By Elysia Prendergast-Jones Welcome to the first DEI (Diversity, Equity, & Inclusion) blog post. Let’s make a splash by supporting our new DEI Committee with as many members as possible. We want to make the Family Law Section supportive of our racial and ethnic groups, specifically African Americans, Black Americans, Asian Americans, Pacific Islanders, Hispanic - [DEI Committee](https://www.ncbarblog.com/fl-dei-committee/) - By Jennifer S. Tharrington Dear Section Members, As you know, I’ve identified a major goal for my chair year as being the establishment of a DEI (Diversity, Equity, and Inclusion) committee within the Family Law Section. I’ve spoken with Ebony Bryant, who is the director of DEI for the NCBA, and she is excited to - [Welcome to a New Bar Year!](https://www.ncbarblog.com/jjcr-welcome-to-a-new-bar-year-2024/) - By Michelle F. Lynch Dear Colleagues, Welcome to the 2024-25 bar year! My name is Michelle Lynch, and I am honored to serve as the Chair of the Juvenile Justice & Children’s Rights Section this year. Joonu Coste is Vice-Chair and will be taking the helm next year. We have a busy year planned, including - [Checking In: August 27, 2024](https://www.ncbarblog.com/checking-in-august-27-2024/) - Compiled by Jessica Junqueira Bradley Arant Boult Cummings LLP Adds New Attorney Madisyn K. Ivey has joined Bradley Arant Boult Cummings LLP. She practices construction law. She graduated from Georgetown University Law Center in 2020, where she was the Georgetown University Law Center winner of the Iron Tech Lawyer Invitational and a global finalist for - [Announcing the Winner of the Spring 2024 Paralegal Division Scholarship](https://www.ncbarblog.com/pd-announcing-the-winner-of-the-spring-2024-paralegal-division-scholarship/) - By the Scholarship Committee and Communications Committee The Scholarship Committee had several excellent student essays submitted for the Spring 2024 Paralegal Division Student Scholarship. This fall’s topic was “The Importance of Networking: Building Connections in the Working World.” The Paralegal Division is proud to announce that Lathie Forrester is the winner of the Spring 2024 - [Searching for Volunteers for the Grab-a-Coffee Program – Fall 2024](https://www.ncbarblog.com/yld-searching-for-volunteers-for-the-grab-a-coffee-program-fall-2024/) - By Mary Beth Davis, Matt Meinel and Tae Storr 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 - [Professionalism and Civility](https://www.ncbarblog.com/gps-professionalism-and-civility/) - By Kayla Britt During the 2023-2024 bar year, North Carolina Bar Association’s Past President Patti Ramseur designated the theme of the bar year as “Professionalism and Civility.” In honor of this theme, I created the #FairyLawMother Reflective Series where I collected and shared responses from various professionals within the North Carolina Bar on what “Professionalism - [Construction Law – Legal Updates](https://www.ncbarblog.com/co-construction-law-legal-updates/) - By Christian Lunghi Hello, everyone: Below are some legal updates from your Communications Committee. Big thanks are given to Zachary N. Layne at Hannah Sheridan & Cochran, LLP for providing much of the information used in this post. If you see anything in need of correction, feel free to drop a reply below. I look - [Welcome to the New Bar Year!](https://www.ncbarblog.com/ip-welcome-to-the-new-bar-year/) - By Rick Matthews It is with great humility and excitement that I introduce myself as the new Chair of the NC Bar Association’s Intellectual Property Law Section for the 2024-2025 bar year. By way of background, I am a Raleigh-based IP attorney at Williams Mullen, where my practice is focused on IP protection and enforcement, - [Externs! Externs! Read All About Them!](https://www.ncbarblog.com/externs-externs-read-all-about-them/) - By Matt Pentz Externs. What are they? Why should your organization consider being a placement site for them? And, what are things to keep in mind when serving as such a placement site? Keep reading to find out! What are “externs” (and how do they differ from “interns”)? The American Bar Association (“ABA”) defines the - [Taxation of Cooperatives Under Subchapter T](https://www.ncbarblog.com/tax-taxation-of-cooperatives-under-subchapter-t/) - By John G. Hodnette Tax practitioners are familiar with Subchapter C (C corporations), Subchapter K (partnerships), and Subchapter S (S corporations) but are generally less familiar with Subchapter T (§§ 1381-1388), which governs the taxation of cooperatives. A cooperative is an association otherwise taxable as a C corporation that markets, purchases, or performs business functions for - [Welcome to a New Bar Year!](https://www.ncbarblog.com/cc-welcome-to-a-new-bar-year-2024/) - By Eddie Story Welcome to a new bar year for the NCBA and the Corporate Counsel Section. This is your section, and I am honored to serve as section chair for 2024-2025. We have an engaged and enthusiastic leadership team and our focus is seeking meaningful ways to involve membership across the state. Many of - [Introducing the Survey Committee: Shaping the Future of the NCBA Paralegal Division Community](https://www.ncbarblog.com/pd-introducing-the-survey-committee-shaping-the-future-of-the-ncba-paralegal-division-community/) - By Tina Dadio and Kimberly M. Johnson The NCBA Paralegal Division is thrilled to announce the members of the Survey Committee, a dedicated team focused on gathering and analyzing feedback from our members across the state. This initiative aims to ensure our members’ needs and interests are at the forefront of our programs, events, and - [Welcome to the 2024-2025 Year](https://www.ncbarblog.com/pd-welcoming-in-the-2024-2025-from-our-new-chair-alice-l-johnson/) - By Alice L. Johnson Dear Paralegal Division Members: My name is Alice Johnson, and I am honored to serve as your Chair for the 2024-2025 bar year. We look forward to your involvement with the Paralegal Division and are grateful for your support. Your 2024-2025 Officers and Council Members are: Officers Chair Alice L. Johnson - [Welcome to the New Bar Year](https://www.ncbarblog.com/ap-welcome-to-the-new-bar-year/) - By Amie Sivon Welcome to the new bar year! My name is Amie Sivon, and I practice with Ragsdale Liggett in Raleigh. I am honored to serve as the Chair of the Appellate Practice Section this year. Our section is coming off an exciting year as we marked our 10th anniversary as a section, and - [Welcome to the 2024-2025 Tax Section Year!](https://www.ncbarblog.com/tax-welcome-to-the-2024-2025-tax-section-year/) - By Reed J. Hollander I trust everyone is having a good summer and finding enjoyable ways (aside from work) to avoid the heat and the daily downpours. We were fortunate this year to have wonderful weather during our annual CLE at Kiawah Island. Our CLE co-chairs, Kristin King and Jordan Fieldstein, did an outstanding job - [Checking In: July 30, 2024](https://www.ncbarblog.com/checking-in-july-30-2024/) - Attorney Joins the Law Offices of James Scott Farrin John Wheatley, a personal injury attorney, is now an associate with the firm. Wheatley has practiced law for over eight years. He holds a J.D. from Charlotte School of Law. While in law school, Wheatley was a Moot Court participant and received a CALI Award for - [Federal Income Tax Update](https://www.ncbarblog.com/tax-federal-income-tax-update-july-2024/) - By Keith A. Wood I. Thanksgiving Holiday Extends the Due Date for Filing Tax Court Petition; Sall vs. Commissioner, 161 T.C. No. 13 (2023). Mr. Sall received a notice of deficiency dated August 25, 2022, which was sent to Mr. Sall by certified mail on August 26. The 90th day after August 26 was Thursday, - [Welcome to the 2024-2025 Government & Public Sector Bar Year!](https://www.ncbarblog.com/gps-welcome-to-the-2024-2025-government-public-sector-bar-year/) - By Skye David Welcome to another great bar year, GPS Members! It is my honor to serve as the Chair for our section this year. If we have not met, I am Skye David, and I am a lobbyist for New Frame Inc., and the staff attorney for the North Carolina Coalition Against Sexual Assault. - [Do I Have a Case? Let’s Talk About It](https://www.ncbarblog.com/do-i-have-a-case-lets-talk-about-it/) - By Marc E. Gustafson “Do I have a case?” It seems like such a simple question. One that would seemingly lend itself immediately to an IRAC analysis (that’s Issue, Rule, Analysis, and Conclusion for those of you who have effectively blocked out your first year of law school). This question, maybe more than any other, - [A Welcome Message From the Chair](https://www.ncbarblog.com/ll-a-welcome-message-from-the-chair/) - By Bartina L. Edwards Good afternoon and welcome to each of you, as we begin the NCBA 2024-2025 year! Regardless of your title or representation affiliation, I hope you will agree that now is an exciting and dynamic time to be a Labor and/or Employment Lawyer; or striving to be a Labor and Employment Lawyer, - [2024 Pro Bono Recipients Announced](https://www.ncbarblog.com/2024-pro-bono-recipients-announced/) - The 2024 Pro Bono Award winners have been selected and will be recognized during the NCBA Annual Meeting on Friday, June 21, 2024, in Charlotte. The honorees are: Greenblatt Outstanding Lawyer Award: Rona Karacaova – Legal Aid of North Carolina Thorp Pro Bono Service Award: Kerry A. Friedman – Patla, Straus, Robinson & Moore, PA - [Welcome to a New Bar Year!](https://www.ncbarblog.com/fl-welcome-to-a-new-bar-year-2024/) - By Jennifer S. Tharrington Dear Family Law Section Members, First and most importantly, thank you for giving me the opportunity to serve as Chair of the Family Law Section for the 2024-2025 bar year. I’m honored to be entrusted with this important work. This year, I’m looking forward to continuing down the roads that so - [Welcome to the New Bar Year With ACBD!](https://www.ncbarblog.com/acbd-welcome-to-the-new-bar-year-with-acbd/) - By Shana Fulton Dear Colleagues, Welcome to the 2024-25 NCBA year! My name is Shana Fulton, and it is my privilege to serve as the Chair of the Antitrust & Complex Business Disputes Law Section for this year. Our section has a busy year planned. Please be on the lookout for networking opportunities including opportunities - [Announcement of the 2024-2025 Premier Pass Giveaway Winners!](https://www.ncbarblog.com/pd-announcement-of-the-2024-2025-premier-pass-giveaway-winners/) - By the Scholarship Committee The Scholarship Committee would like to thank those who took the time to submit applications for the 2024-2025 Premier Pass Giveaway. We had a total of 90 applications submitted! What is the Premier Pass? The Premier Pass is valued at $350 and is an exclusive NCBA member benefit providing you unlimited - [Welcome to the New Bar Year!](https://www.ncbarblog.com/bl-welcome-to-the-new-bar-year/) - By David Broughton Dear Business Law Section Members, I am looking forward to serving as Chair of the Business Law Section of the North Carolina Bar Association for a second year, and we are looking forward to another good year. Below is a list of the Business Law Section Council members and officers for 2024-25. - [Section 351](https://www.ncbarblog.com/tax-section-351/) - By John G. Hodnette Section 1032 provides no gain or loss is recognized by a corporation on the issuance of its stock to a new owner, whether in exchange for cash or otherwise. Similarly, a shareholder’s acquisition of stock for cash is not a taxable event but is instead an investment creating a cost basis under - [Federal Income Tax Update](https://www.ncbarblog.com/tax-federal-income-tax-update-june-2024/) - By Keith A. Wood I. 2023 Audit Statistics; Chances of Being Audited. The 2023 Internal Revenue Service Data Book released in April 2024 contains audit statistics for years 2013 through 2021, as of the fiscal year ended September 30, 2023 (FY 2023). For years before 2020, the statute of limitations had generally expired as of - [Welcome to a New Bar Year!](https://www.ncbarblog.com/sel-welcome-to-a-new-bar-year-2024/) - By Olivia Fajen Dear Sports & Entertainment Law Section Members, My name is Olivia Fajen, and I am excited and honored to serve as chair of the Sports and Entertainment Law Section of the North Carolina Bar Association this year. We greatly appreciate your involvement with and support of the SEL Section, and we are - [Welcome, Real Property Section Members, to the New Bar Year!](https://www.ncbarblog.com/rp-welcome-real-property-section-members-to-the-new-bar-year/) - By David Martin It is my honor to serve as Chair of the NCBA Real Property Section Council for the 2024-2025 year. My name is David Martin, and I am an attorney with Murchison, Taylor & Gibson, PLLC in Wilmington. Prior to moving to my hometown of Wilmington in 2004 with my family, I practiced - [Changes to Notary Act and Rules That Affect Attorneys Now](https://www.ncbarblog.com/al-changes-to-notary-act-and-rules-that-affect-attorneys-now/) - By Ann B. Wall Emergency Video Notarization (EVN) Alert EVN expired on June 30, 2024, at 12:01 a.m. House Bill 556, which would have extended EVN until July 1, 2025, has been vetoed over a matter unrelated to notarization. Unless the General Assembly should override the veto or another legislative action is taken to extend - [Welcome, Construction Law Section Members!](https://www.ncbarblog.com/co-welcome-construction-section-members/) - By Caroline Trautman For those of you who don’t know me, I’m Caroline Trautman, Chair of the NCBA Construction Law Section for the 2024-2025 bar year. As a fan of new years, fresh starts and all the fun things that come with them (school supplies, anyone?) I’m excited for what’s in store for our section this - [Chair Wrap-up for the 2023-2024 Bar Year](https://www.ncbarblog.com/pd-chair-wrap-up-for-the-2023-2024-bar-year/) - By Lakisha Chichester As we bring the 2023-24 bar year to a close, it is my pleasure to share with you the Paralegal Division’s achievements. This year has been filled with significant milestones, professional growth opportunities, and social activities that have strengthened our division and supported our members. Our collective efforts have made a meaningful - [A Litigator at Heart Finds a Great Fit Working for a County](https://www.ncbarblog.com/gps-a-litigator-at-heart-finds-a-great-fit-working-for-a-county/) - By Karen Richards I have always had an interest in public service. My journey to the New Hanover County Attorney’s Office started as a staff attorney for Legal Aid of North Carolina. From there, I served stints as an assistant district attorney and as a staff attorney for New Hanover County Department of Social Services - [The 2024 Distinguished Paralegal Award Winner: Margaret "Peggy" Pardue](https://www.ncbarblog.com/pd-the-2024-distinguished-paralegal-award-winner-margaret-peggy-pardue/) - By the Communications Committee On June 21, 2024, Margaret “Peggy” Pardue was recognized as the 2024 Distinguished Paralegal Award recipient by the North Carolina Bar Association (“NCBA”). Pardue was nominated by Kristin Hampson, her attorney for whom she has spent the past 21 years supporting at Hampson Family Law in Raleigh. Hampson was proud to - [Checking In: June 25, 2024](https://www.ncbarblog.com/checking-in-june-25-2024/) - Young Moore and Henderson, P.A. Welcomes New Associate Ash C. Giri is now an associate with the firm, and he will represent clients in civil litigation matters. Giri has prior experience in workers’ compensation law, and with Legal Aid of North Carolina, where he handled landlord-tenant cases. He received his J.D., cum laude, from Campbell - [2024 EENR Section Essay Contest Award Winners Selected](https://www.ncbarblog.com/eenr-2024-eenr-section-essay-contest-award-winners-selected/) - By Maria Savasta-Kennedy Each year, the NCBA Environment, Energy and Natural Resources Section Council hosts an essay contest for high school students across the state centered on the theme of sustainability. This year’s contest focused on the role geoengineering could play in reducing global warming and offsetting some of the impacts of climate change. Specifically, - [A Trailblazer Takes a Bow](https://www.ncbarblog.com/gps-a-trailblazer-takes-a-bow/) - By Nicolette Fulton Linda Miles is humble about the remarkable impact she has made on the practice of law in North Carolina. She constantly looks to find success, for her clients and for others, and she is a beacon of light for all. Her professionalism, quiet excellence and demonstration of strength over her 50-year career - [Pro Bono Spotlight: Kate Dieter-Maradei](https://www.ncbarblog.com/pro-bono-pro-bono-spotlight-recognition-kate-dieter-maradei/) - By Dawn LaRue When asked about her caseload as a mediator specializing in Workers’ Compensation and employment disputes, she replied, “It’s wild! I have a frenetic caseload!” Any mediator worth their salt can enjoy a great work/life balance, filling their calendar with as much work as they choose to accept. What distinguishes Kate from many - [Section 754 Elections](https://www.ncbarblog.com/tax-section-754-elections/) - By John G. Hodnette and Savannah Rankich A partnership may elect to adjust its inside basis under Sections 734(b) and 743(b) by making a Section 754 election with the partnership’s annual tax return. The basis adjustment occurs, however, only when there is (1) a distribution of partnership property or (2) a transfer of partnership interest. 754 elections - [MIP Event Recap: ¡Adelante! – Legal Blueprints for Minority Law Students](https://www.ncbarblog.com/mip-event-recap-adelante-legal-blueprints-for-minority-law-students/) - By Learla Stefanics On February 3, 2024, the Adelante event, titled "Legal Blueprints for Minority Law Students," gathered an impressive turnout from law schools such as North Carolina Central University School of Law, Campbell Law School, and Elon University School of Law, aiming to empower law students from diverse backgrounds. Planned by the NCBA’s Minorities - [NCFB v. Lanier Law Group: Much Activity, But No Progress for "Coverage B" Insurance Law](https://www.ncbarblog.com/ins-ncfb-v-lanier-law-group-much-activity-but-no-progress-for-coverage-b-insurance-law/) - By Susan H. Boyles The North Carolina Supreme Court recently missed an opportunity to write a meaty opinion on insurance policies’ “Coverage B” provisions that insurance practitioners regularly debate. In North Carolina Farm Bureau Mut. Ins. Co. v. Lanier Law Group, P.A., 277 N.C. App. 605, 861 S.E.2d 565 (2021), aff’d per curiam, __ N.C. - [Externs! Externs! Read All About Them!](https://www.ncbarblog.com/gps-externs-externs-read-all-about-them/) - By Matt Pentz Externs. What are they? Why should your organization consider being a placement site for them? And, what are things to keep in mind when serving as such a placement site? Keep reading to find out! What are “externs” (and how do they differ from “interns”)? The American Bar Association (“ABA”) defines the - [Outstanding Paralegal Pro Bono Service Award Winner: Andrea M. Blosser](https://www.ncbarblog.com/pd-outstanding-paralegal-pro-bono-service-award-winner-andrea-m-blosser/) - By Peggy Pardue on behalf of the Communications Committee The North Carolina Bar Association’s Pro Bono Committee announced the winner of its Outstanding Paralegal Pro Bono Service Award, which recognizes 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 - [Thomas C. Watkins Receives the Business Law Section's Distinguished Service Award](https://www.ncbarblog.com/bl-thomas-c-watkins-receives-distinguished-service-award-presented-by-the-north-carolina-bar-association-business-law-section/) - By Andrew Steffensen Thomas C. Watkins recently received the North Carolina Bar Association Business Law Section’s highest honor, its Distinguished Service Award. The NCBA presents the Distinguished Service Award to recognize extraordinary service to the Business Law Section, the legal profession and the public. In making the nomination, April Kight said of her colleague, “Tom - [Zoning, Planning & Land Use Section: Student Scholarships](https://www.ncbarblog.com/zplu-zoning-planning-land-use-section-student-scholarships/) - By Terri Jones In 2022, the Zoning, Planning and Land Use Section awarded its first scholarships to deserving law students. In order to meet the requirements for the 2022 Scholarship, the recipient must have been an unpaid intern working in a North Carolina government or public interest law department (State, Federal, City or County) who - [My Summer Internship](https://www.ncbarblog.com/zplu-my-summer-internship-environmental-division-of-the-ncdoj/) - By Suzanne Camp This past summer, I interned with the Environmental Division of the North Carolina Department of Justice (NCDOJ). Within the Environmental Division, I worked in the Coastal, Commissions and Administrative Section. I had a wonderful experience and learned a great amount. During my summer internship, I had the opportunity to attend a variety - [Transfers of Property Between Divorcing Spouses](https://www.ncbarblog.com/tax-transfers-of-property-between-divorcing-spouses/) - By John G. Hodnette Prior to the Tax Cuts and Jobs Act of 2017, transfers between spouses or former spouses incident to divorce were treated as either (a) nontaxable transfers under Section 1041 or (b) alimony or separate maintenance payments under Section 71. Under that prior regime, alimony payments under Section 71 were included in the - [The Child’s Advocate: At the Intersection of Juvenile Justice, Child Welfare and Education](https://www.ncbarblog.com/jjcr-the-childs-advocate-at-the-intersection-of-juvenile-justice-child-welfare-and-education/) - By LaToya B. Powell It’s time to register for the annual Juvenile Justice & Children’s Rights Section (JJCR) CLE program! Our 2024 program, “The Child’s Advocate: At the Intersection of Juvenile Justice, Child Welfare and Education,” will address the interplay of multiple systems that impact children and families who are involved in the court system, - [Business Considerations for Facing FTC Non-Compete Ban](https://www.ncbarblog.com/bl-business-considerations-for-facing-ftc-non-compete-ban/) - By Nicholas E. Williams On April 24, the Federal Trade Commission voted to enact Part 910 of Title 16 of the Code of Federal Regulations, banning employment-based non-compete provisions and requiring businesses to provide notice to affected employees.[1] While challenges to the FTC’s Part 910 already are underway,[2] if upheld, the regulations will supersede state - [A Letter to My Younger Self](https://www.ncbarblog.com/yld-letter-to-my-younger-self-bob-hunter/) - By Bob Hunter Bobby Cooke (now Bob Hunter), Here I am Chair of the North Carolina Bar Association Senior Lawyers Division, Justice on the Cherokee Supreme Court, Chairman of the North Carolina Property Tax Commission, former North Carolina Court of Appeals Judge, and former member of the North Carolina House of Representatives. How in the - ["When I'm 64"](https://www.ncbarblog.com/when-im-64/) - By Leslee Ruth Sharp The Beatles released that song in 1967. I was much too young to appreciate how far away the age of 64 was or what my life would look like. Although had you asked my mother, she would share I knew I was going to be an attorney since about the age - ["When I'm 64"](https://www.ncbarblog.com/pvc-when-im-64/) - By Leslee Ruth Sharp The Beatles released that song in 1967. I was much too young to appreciate how far away the age of 64 was or what my life would look like. Although had you asked my mother, she would share I knew I was going to be an attorney since about the age - [MIP Event Recap: NCBA MIP Annual Pre-Law Conference](https://www.ncbarblog.com/mip-event-recap-ncba-mip-annual-pre-law-conference/) - By April Giancola On March 16, 2024, the North Carolina Bar Association Minorities in the Profession Committee hosted its annual Pre-Law Conference. Targeted to high school, college and second-career professionals, the conference was a day-long event to give a behind-the-curtain look at what it would look like for someone to attend law school, and what - [In Memoriam: Attorney Donald “Don” Kenneth Tisdale Sr.](https://www.ncbarblog.com/cj-in-memoriam-attorney-donald-don-kenneth-tisdale-sr/) - By Stacey D. Rubain Retired Attorney Don Tisdale of Winston-Salem passed away peacefully at his home on April 30, 2024, with his devoted wife, Vicki, and son Ken, also an attorney in Winston-Salem, by his side. Don grew up in Saxapahaw, North Carolina, and graduated from Walter Williams High School in Burlington. He earned both - [Diversity, Equity, & Inclusion (DEI) Series: Four Tips for Effectively Representing Gender Diverse Clients](https://www.ncbarblog.com/diversity-equity-inclusion-dei-series-four-tips-for-effectively-representing-gender-diverse-clients/) - By Collins Saint 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 - [Of Competition, Stress, and Well-Being](https://www.ncbarblog.com/of-competition-stress-and-well-being/) - By Will Graebe Like many other lawyers, I grew up in a competitive family. The dinner table was a debate stage. Jeopardy was a full-contact sport. Performance and achievement led to reward and affirmation. This environment prepared me for many of the challenges I would face in my adult life—law school, the bar exam, and - [Checking In: May 28, 2024](https://www.ncbarblog.com/checking-in-may-28-2024/) - Compiled by Jessica Junqueira Baker Donelson Adds Associate Attorney David Blue has joined Baker Donelson and practices in the Charlotte office. Blue focuses on complex business disputes, which include commercial contracts litigation, construction litigation and defense of claims brought under the Unfair Trade Practices Act. He earned his J.D., cum laude, from Wake Forest University - [Taking a Different Path: Alternative Legal Careers](https://www.ncbarblog.com/yld-taking-a-different-path-alternative-legal-careers/) - By Maya Davis On March 22, 2024, the New Lawyers in Practice Committee of the North Carolina Bar Association hosted a panel event: “Taking a Different Path: Alternative Legal Careers.” The dynamic panel included the following speakers: Alexandra Davis, Managing Editor at Public Discourse; Debra Hamilton, Certified Mediator (Animal Conflicts); Kearra Richardson, Project Review Analyst; - [Power Hour: Who Needs It?](https://www.ncbarblog.com/pd-power-hour-who-needs-it/) - By Kimberly M. Johnson Is there a reason why you have not registered and viewed the latest Power Hour? Is it the time? It always starts at noon. Is it the topic? The Power Hour sessions look into an interesting array of topics. In our most recent Power Hour, Judge Dietz shared his knowledge about - [O.J. is Dead, But Our Duty to be Zealous Advocates Endures](https://www.ncbarblog.com/cj-oj-is-dead-but-our-duty-to-be-zealous-advocates-endures/) - By Stacey D. Rubain The recent death of O.J. Simpson brought out reflections by many on the 1994 murders of Nicole Brown Simpson and Ronald Goldman, and the enrapturing period that ensued. From the white Ford Bronco slow-speed police chase to the image of Johnnie L. Cochran Jr., wearing a black knit cap while arguing - [Pro Bono Spotlight: John Noor and the Western North Carolina COVID Legal Hotline](https://www.ncbarblog.com/pro-bono-spotlight-john-noor-and-the-western-north-carolina-covid-legal-hotline/) - By Paul Yale Approximately four years ago, on March 10, 2020, Gov. Roy Cooper issued an executive order declaring a state of emergency in North Carolina due to the covid-19 outbreak which had originated in Wuhan, China in the late Fall of 2019 and began spreading to the United States in early 2020. The public - [Searching for Volunteers for the Grab-a-Coffee Program: Summer 2024](https://www.ncbarblog.com/yld-searching-for-volunteers-for-the-grab-a-coffee-program-summer-2024/) - By Alex Gwynn, Matt Meinel and Will Robertson 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 - [Of Competition, Stress, and Well-Being](https://www.ncbarblog.com/pvc-of-competition-stress-and-well-being/) - By Will Graebe Like many other lawyers, I grew up in a competitive family. The dinner table was a debate stage. Jeopardy was a full-contact sport. Performance and achievement led to reward and affirmation. This environment prepared me for many of the challenges I would face in my adult life—law school, the bar exam, and - [Diversity, Equity, & Inclusion (DEI) Series: Cross-Cultural Lawyering](https://www.ncbarblog.com/pro-bono-diversity-equity-inclusion-dei-series-cross-cultural-lawyering/) - By Niya Fonville As humans, we are multi-dimensional beings made up of several identities, including race, ethnicity, national origin, gender, gender identity, sexual orientation, and ability. Cultures are inextricably connected to these identities and are learned from what we see, read, hear and experience. We carry them with us wherever we go and, collectively, they - [Diversity, Equity, & Inclusion (DEI) Series: Microaggressions, Building Rapport and Recovering from Blunders – Resources for Harmonious Pro Bono Client Interactions](https://www.ncbarblog.com/diversity-equity-inclusion-dei-series-microaggressions-building-rapport-and-recovering-from-blunders-resources-for-harmonious-pro-bono-client-interactions/) - "A provider should ensure that its staff has the skills, knowledge and resources necessary to provide assistance in a culturally competent manner." – ABA Standard 2.4 For the Provision of Civil Legal Aid By Nisel Desai Diversity and Inclusion trainings seem to have surged since the tragic killings of George Floyd and Breonna Taylor. The - [Disability Access in the Practice of Law – Begin Making Your Law Firms More Accessible for Disabled Employees and Clients with this Simple Checklist](https://www.ncbarblog.com/disability-access-in-the-practice-of-law-begin-making-your-law-firms-more-accessible-for-disabled-employees-and-clients-with-this-simple-checklist/) - By Derek J. Dittmar You may be unintentionally excluding a quarter of your clients and coworkers. Twenty-six percent of adults living in the United States live with some sort of disability. However, fewer than one percent of American attorneys report having a disability, which can include sensory, physical, emotional, cognitive, and psychological conditions, many of - [Diversity, Equity, & Inclusion (DEI) Series: Tools to Consider When Working With Interpreters](https://www.ncbarblog.com/pro-bono-part-i-what-to-consider-when-working-with-interpreters/) - By Larissa Mañón Mervin and Chelsea DeMoss, with assistance by Betsy Divers, Aaron Jacobson and Jennifer Robinson Part I: What to Consider When Working with Interpreters By Larissa Mañón Mervin, with the assistance of Aaron Jacobson and Jennifer Robinson [1] When ensuring access to justice, an attorney should consider a variety of factors. One of - [Diversity, Equity, & Inclusion (DEI) Series: Special Considerations When Representing Child Clients](https://www.ncbarblog.com/pro-bono-diversity-equity-inclusion-dei-series-special-considerations-when-representing-child-clients/) - By Megan Reilly-Dreas and Niya Fonville It’s no secret that the ability to form a trusting relationship with clients is one of the most important skills a lawyer can have. As a rule, “when a client’s capacity to make adequately considered decisions in connection with a representation is diminished because of minority . . . - [A Pronouns Primer for Practitioners](https://www.ncbarblog.com/yld-a-pronouns-primer-for-practitioners/) - By Collins Saint and Elizabeth “Brooks” Savage Lawyers are increasingly exposed to gender identity, sexual orientation, and other LGBTQ+ related topics as awareness, acceptance, and open expression of such identities continues to increase in modern society. To honor International Pronouns Day, which was October 19, 2022, we have created a five-step primer to help guide - [MIP's Diverse Perspectives: Clayton Morgan](https://www.ncbarblog.com/mip-mip-diverse-perspectives-clayton-morgan/) - By Clayton Morgan MIP’s Diverse Perspectives is a monthly blog feature to spotlight a member from North Carolina’s diverse community of attorneys and legal professionals. Each month, an MIP member shares their personal perspective through a brief set of interview questions. This month’s perspective is courtesy of Clayton Morgan. What law school did you attend, - [Jack Cummings Receives Tax Notes’ Award for Excellence in Tax Commentary](https://www.ncbarblog.com/tax-jack-cummings-receives-tax-notes-award-for-excellence-in-tax-commentary/) - By Herman Spence III Jack Cummings received Tax Notes’ inaugural Award for Excellence in Tax Commentary on May 3 at the ABA Tax Section’s annual meeting. Jack is counsel in Alston & Bird’s Raleigh and Washington offices. The quality and quantity of Jack’s tax articles and other scholarly work are extraordinary. Many of us are - [The Professor Who Changed the Trajectory of My Career](https://www.ncbarblog.com/yld-the-professor-who-changed-the-trajectory-of-my-career/) - By Lauren Jones I came into law school having no interest in commercial law. So, how did I spend the past summer in Rome drafting international factoring law at a prestigious international institution? How did I get the opportunity to spend my fall break presenting at the 14th Annual Transnational Commercial Law Professor Conference? The - [Checking In: April 30, 2024](https://www.ncbarblog.com/checking-in-april-30-2024/) - Compiled by Jessica Junqueira Bradley Arant Boult Cummings LLP Adds New Partner Kimberly E. Zirkle has joined the Charlotte office, where she will practice with the Banking & Financial Services Practice Group. She focuses on corporate finance and acquisitions transactions, and works with lenders and private equity portfolio companies and other private companies. She brings - [Volunteer Judges Needed for Elon Law Appellate Oral Arguments](https://www.ncbarblog.com/yld-volunteer-judges-needed-for-elon-law-appellate-oral-arguments/) - By Megan Reilly-Dreas Elon University School of Law appreciates all the support from the legal community and welcomes volunteers for this year’s 17th Annual Intramural Moot Court Competition and Legal Method & Communication (LMC) oral arguments at Elon Law. The LMC arguments will be held from Monday through Thursday, May 13-16, at various times during - [Practicing Mindfulness During Exam Season](https://www.ncbarblog.com/yld-practicing-mindfulness-during-exam-season/) - By Aleycia Ballantyne and Rachel Cleveland Navigating through finals season can often feel like traversing a marathon of stress and anxiety, and as NCBA law student representatives at UNC, we understand the weight of this challenge all too well. As we gear up for impending exams, it's crucial to acknowledge the toll it can take - [My Summer Internship With the North Carolina Attorney General’s Office](https://www.ncbarblog.com/zplu-my-summer-internship-with-the-north-carolina-attorney-generals-office/) - By James Thompson This past summer I interned with the Air, Water, and Natural Resources Section within the Environmental Division of the North Carolina Attorney General’s Office. Going into the internship, I was interested in environmental law and had previously worked on environmental issues in the nonprofit space. Spending my summer with the Air, Water, - [Calling Criminal Defense Attorneys: New Date for Informational Lunch with Chief District Judge Catherine C. Eagles](https://www.ncbarblog.com/cj-calling-criminal-defense-attorneys-new-date-for-informational-lunch-with-chief-district-judge-catherine-c-eagles/) - By Stacey D. Rubain The CJA Panel Committee for the Middle District of North Carolina and Chief District Judge Catherine C. Eagles cordially invite attorneys interested in learning about criminal defense work in the federal court for the Middle District of North Carolina to an informational lunch on Thursday, May 9, 2024, at 12:30 p.m., - [Government & Public Sector Section’s Annual Scholarship](https://www.ncbarblog.com/yld-government-public-sector-sections-annual-scholarship/) - By Kayla Britt The North Carolina Bar Association’s Government & Public Sector, Criminal Justice, and Zoning, Planning & Land Use Sections are pleased to solicit applications for the 2024 Government & Public Sector Section Annual Summer Internship Scholarship! We anticipate awarding six $1,000 scholarships to law students completing their summer internships in a government entity. - [Introducing: Annual Family Law CLE Dine-Arounds!](https://www.ncbarblog.com/fl-introducing-annual-family-law-cle-dine-arounds/) - By Chelsea E. Gajewski Are you attending the Annual Family Law CLE this year in Asheville? Are you looking for something fun to do that Friday night? Are you interested in meeting other family law attorneys? Do you enjoy good conversation, laughs, and delicious food? Are you curious about who Jonathan McGirt really is? Well, - [Claim of Right Doctrine of Section 1341](https://www.ncbarblog.com/tax-claim-of-right-doctrine-of-section-1341/) - By John G. Hodnette Under the claim of right doctrine, a taxpayer who receives income under a claim of right that is free of restrictions must include the amount in income in the year of receipt. That is the case even if the taxpayer may, in a future year, be required to return to the payor - [My Internship with the NCDOJ: A Transformative Experience](https://www.ncbarblog.com/gps-my-internship-with-the-ncdoj/) - By Abigail Jenkins In Summer 2023, I had the opportunity to intern with the Education Division at the North Carolina Department of Justice. I was initially drawn to the internship because of my background in education. Before law school, I was a high school history teacher in North Carolina public schools for six years. For - [Member Spotlight: Douglas Wood](https://www.ncbarblog.com/sel-member-spotlight-douglas-wood/) - By Douglas Wood Throughout the year, the Sports & Entertainment Law Section will be conducting interview spotlights of its members to showcase the careers of the section members. This month, the section is spotlighting Douglas Wood, formerly with the law firm of Reed Smith LLP, and now enjoying a solo practice in North Carolina after - [How Should We Deal With Conflict?](https://www.ncbarblog.com/how-should-we-deal-with-conflict/) - By Adam G. Linett A pro se opponent continues to file nonsensical pleadings. An opposing counsel is obnoxious and rude in a deposition. A family law case is on a roller coaster of one crisis after another, created by your own client, the other side, or both. As legal professionals, we are often called upon - [Federal Income Tax Update](https://www.ncbarblog.com/tax-federal-income-tax-update-april-2024/) - By Keith A. Wood I. No Reasonable Cause Penalty Defense where CPA did not Give Specific Advice about Erroneous Items; Johnson v. Commissioner, TC Memo 2023-116 Mr. and Mrs. Johnson hired a CPA to prepare their tax returns for 2015-2018. From 2006 to 2013, Mr. and Mrs. Johnson improperly claimed depreciation deductions on certain commercial - [How Should We Deal With Conflict?](https://www.ncbarblog.com/pvc-how-should-we-deal-with-conflict/) - By Adam G. Linett A pro se opponent continues to file nonsensical pleadings. An opposing counsel is obnoxious and rude in a deposition. A family law case is on a roller coaster of one crisis after another, created by your own client, the other side, or both. As legal professionals, we are often called upon - [Attorney Spotlight: Erin Basinger](https://www.ncbarblog.com/sel-attorney-spotlight-erin-basinger/) - By Erin Basinger Throughout the year, the Sports & Entertainment Law Section will be conducting interview spotlights of its members to showcase the careers of the section members. This month, the section is spotlighting Erin Basinger of Basinger Law, PLLC. What brought you into sports or entertainment law, and what area of sports or entertainment - [Still Atticus: An old hero persists despite a new portrayal](https://www.ncbarblog.com/still-atticus-an-old-hero-persists-despite-a-new-portrayal/) - Editor's note: This article was originally published in the November 2015 edition of North Carolina Lawyer. By Amber Nimocks Since Harper Lee breathed Atticus Finch to life in 1960, no other fictional attorney has had such a hold on the American psyche. The figure of an altruistic Southern lawyer standing up for what’s right in - [The Chair's Comments](https://www.ncbarblog.com/the-chairs-comments/) - By Anna Mills I am excited to be writing my initial column as chair of the Business Law Section, having succeeded Ken Carroll on July 1. I look forward to serving as chair of the section and invite you to contact me at any time with any questions, ideas, concerns or advice. We have an - [Gifts for Lawyers Who Say They Don't Want an Apple Watch -- But Really Do](https://www.ncbarblog.com/gifts-for-lawyers-who-say-they-dont-want-an-apple-watch-but-really-do/) - Editor's note: This article appears in the November edition of NC Lawyer. By Erik Mazzone I didn’t want an Apple Watch. Really. With an iPhone, iPad and MacBook Air, I figured owning three Apple devices that need charging daily and upgrading regularly is enough for one person. Not to mention I wanted to avoid being - [Checking In: March 19, 2024](https://www.ncbarblog.com/checking-in-march-19-2024/) - Compiled by Jessica Junqueira Allman Spry Welcomes of Counsel Attorney James G. Downey III has joined the firm as of Counsel. Downey will work with the firm's family law and civil litigation sections. Downey brings more than ten years of experience as an attorney to this role. He has focused on family law for more - [Summary of February 27, 2024, Administrative Procedures Oversight (APO) Committee Meeting](https://www.ncbarblog.com/al-summary-of-february-27-2024-administrative-procedures-oversight-apo-committee-meeting/) - By W. Bain Jones Jr. The APO Committee is chaired by Rep. Sarah Stevens. Sen. Galey is Co-Chair and was present along with Committee Members Sen. Mayfield, Sen. Moffit, Sen, Sanderson, Rep. Longest and Rep. Dahle. A report on the Periodic Review of Existing Rules (Existing Rules Review or ERR) was presented by Codifier of - [Informational Lunch with Chief District Judge Catherine C. Eagles has been Postponed](https://www.ncbarblog.com/cj-informational-lunch-with-chief-district-judge-catherine-c-eagles-has-been-postponed/) - By Stacey Rubain The Criminal Justice Act Panel (CJA) Informational Lunch scheduled for March 28, 2024, at 12:30 p.m., at the John Hervey Wheeler Federal Courthouse in Durham, has been postponed due to a court conflict. Please be on the lookout for a blog post with a new date for the luncheon very soon. - [Partnership Representatives](https://www.ncbarblog.com/tax-partnership-representatives/) - By John G. Hodnette Congress adopted new partnership audit rules as part of Bipartisan Budget Act of 2015 (“BBA”), replacing the Tax Equity and Fiscal Responsibility Act of 1982 (“TEFRA”). As part of that change, the role referred to as the tax matters partner has been replaced by the partnership representative. The partnership representative can take - [Allocation of Income When a Partner Leaves a Partnership](https://www.ncbarblog.com/tax-allocation-of-income-when-a-partner-leaves-a-partnership/) - By John G. Hodnette The allocation of income when the ownership of an S corporation changes is discussed in my previous article Section 1377(a)(2) Elections for S Corporations. That article explains the default method for allocations of income when an ownership change occurs as to an S corporation is the proration method. However, one can make - [Informational Lunch with Chief District Judge Catherine C. Eagles](https://www.ncbarblog.com/cj-informational-lunch-with-chief-district-judge-catherine-c-eagles/) - By Stacey Rubain If you think you might one day like to expand your practice to federal criminal matters by taking appointed cases for indigent defendants, you are invited to attend an informational lunch program and learn more about the appointed counsel list for the Middle District of North Carolina, known as the Criminal Justice - [The Pragmatic and Transformational Impacts of Leadership Development in the Legal Profession](https://www.ncbarblog.com/yld-the-pragmatic-and-transformational-impacts-of-leadership-development-in-the-legal-profession/) - By Clare Magee and Benjamin Rigney Lawyers are facing increasingly difficult questions about what it means to be part of the legal profession in the twenty-first century. How can lawyers navigate shifting generational dynamics in the workplace? What can lawyers do to adapt to the advent of legal tech and artificial intelligence? How should lawyers - [So, Your Client is Considering Investing In a Film . . . .](https://www.ncbarblog.com/sel-so-your-client-is-considering-investing-in-a-film/) - By Mary Craven Adams and Harris E. Tulchin In March 2023, the North Carolina Film Office reported that 2022 spending from film production had topped over $258 million, and 2023 was off to a strong start. Governor Roy Cooper lauded the industry for creating over 16,000 job opportunities in the state, including over 70 films, - [Recent Legislation Enacted After LexisNexis 2023 Update Deadline](https://www.ncbarblog.com/rp-recent-legislation-enacted-after-lexisnexis-2023-update-deadline/) - By Nancy Ferguson The below information was provided by David Unwin, Revisor of Statutes, to alert attorneys to this limitation in the most recent update by LexisNexis. Some legislation enacted late in the session is not yet incorporated into LexisNexis, including the important S.L. 2023-134 2023 Budget Bill which includes the NC State Bar Grievance - [A Letter to My Younger Self](https://www.ncbarblog.com/yld-a-letter-to-my-younger-self-patti-ramseur/) - By Patti Ramseur Dear Patti (age 26), You just graduated law school, got married, and started your clerkship with Judge Walker. You will learn so much from Judge Walker! He is a great mentor and will continue to be an important part of your life for many years to come. You will enjoy your DINK - [Kearns Davis' Remarks at 15th Annual Criminal Justice Peter S. Gilchrist III & Wade M. Smith Award Dinner](https://www.ncbarblog.com/cj-kearns-davis-remarks-at-15th-annual-criminal-justice-peter-s-gilchrist-iii-wade-m-smith-award-dinner/) - By Kearns Davis The NCBA Criminal Justice Section held the 15th Annual Criminal Justice Peter S. Gilchrist III & Wade M. Smith Awards Dinner in Raleigh on January 18, 2024. Kearns Davis, a partner at Brooks Pierce in Greensboro, and a former Chair of the Criminal Justice Section, was the recipient of the 2023 Wade - [Checking In: February 27, 2024](https://www.ncbarblog.com/checking-in-february-27-2024/) - Compiled by Jessica Junqueira Brooks Pierce Announces Raleigh Office Expansion Brooks Pierce has expanded its Raleigh office with the addition of 5,915 square feet of space on the eighteenth floor of the Wells Fargo Capitol Center at 150 Fayetteville, bringing the law firm’s total Raleigh footprint to 43,047 square feet. The expanded office space is - [Unlocking Opportunities: Duke Law Students Create Lasting Memories in Externships and Pro Bono Projects](https://www.ncbarblog.com/yld-unlocking-opportunities-duke-law-students-create-lasting-memories/) - By John Godfrey Jr., Surya Korrapati, and Christina Trepczynski In the dynamic world of law, where traditional classroom learning meets real-world application, externships and pro bono projects play pivotal roles in shaping future legal professionals. This month, we had the privilege of interviewing three law students who are gaining experience outside the classroom, either through - [MIP Event Recap: Insights from NCBA's Minority Corporate Counsel Panel](https://www.ncbarblog.com/mip-event-recap-insights-from-ncbas-minority-corporate-counsel-panel/) - By Robyn Magee The legal landscape is evolving, and diversity in the legal profession is becoming increasingly important. Recognizing this, the Minorities in the Profession Committee of the North Carolina Bar Association recently hosted an enlightening event – the "Minority Corporate Counsel: Being Diverse in Corporate Law" panel. The purpose of this event was to - [Get To Know New Members: Michelle Dewkett-Kochhar](https://www.ncbarblog.com/get-to-know-new-members-michelle-dewkett-kochhar/) - By Michelle Dewkett-Kochhar MIP's Get to Know New Members is a new blog feature to spotlight new members to the MIP Committee from North Carolina’s community of diverse attorneys and legal professionals. Members have the opportunity to introduce themselves to the broader community through a brief set of interview questions. Everyone, meet Michelle Dewkett-Kocchar. What - [Checking In: January 23, 2024](https://www.ncbarblog.com/checking-in-january-23-2024/) - Advocate Health Adds Associate General Counsel Attorney Michael Berwanger has joined Advocate Health as associate general counsel. Berwanger has experience in value-based care, managed care, privacy and data security and other health care regulatory matters. He previously held the role of vice president of compliance and legal affairs at CHESS Health Solutions since June 2019, - [Attorney Well-Being Is Always a Priority, and BarCARES Can Help](https://www.ncbarblog.com/bar-cares-attorney-well-being-is-always-a-priority-barcares-can-help/) - By Colleen Byers and Bryan Norris I vividly recall the first time I flew on an airplane as a new parent. My infant was snuggled into my chest in a secure baby wrap so my hands could still juggle the diaper bag, plus my own carry-on bag. Walking through the aisle and making eye contact - [Nominations for Administrative Law Award for Excellence](https://www.ncbarblog.com/al-nominations-for-administrative-law-award-for-excellence/) - By W. Bain Jones Jr. The Administrative Law Section established the Award for Excellence to recognize members of the section who have made significant and lasting contributions to the practice of administrative law. These individuals are experienced members of the profession and are in good standing concerning their practice. The recipient must have practiced administrative - [AI Is Adapting, and Lawyers Should, Too](https://www.ncbarblog.com/ai-is-adapting-and-lawyers-should-too/) - By Marc E. Gustafson We’ve all been there – negotiating with opposing counsel over a nuanced situation, only to get a run-of-the-mill response. These types of conversations can be frustrating, if not downright maddening. More importantly, they have the potential to spell a hard road ahead for our profession. Over the last year, there has - [Screen Time: Strategies for Effective Legal Writing in the Digital Age](https://www.ncbarblog.com/lt-screen-time-strategies-for-effective-legal-writing-in-the-digital-age/) - By Chris S. Edwards Judges in North Carolina’s state and federal appellate courts don’t reach for printed briefs much anymore (the Chief Judge of the Fourth Circuit, Albert Diaz, has said that he and his colleagues routinely read briefs only on their iPads). Instead, they read briefs just like you or I would, on a - [Privacy Rights of Children in the Digital Age](https://www.ncbarblog.com/jjcr-privacy-rights-of-children-in-the-digital-age/) - By Michelle FormyDuval Lynch Do children have a right to privacy? Yes, but those rights are not always clearly defined and often depend on the actions of the parents. This is especially so in the digital age, where a picture can be shared with millions of people almost immediately. A recent opinion by the Ninth - [A Letter to My Younger Self](https://www.ncbarblog.com/letter-to-my-younger-self-chazle-woodley/) - By Chazle’ N. Woodley Dear New Associate, You finished law school, studied for the bar exam, passed the bar exam, and now you’re about to embark on your journey as an attorney! Congratulations! You did it, and now you’re about to engage in doing the work of a real lawyer. You’re probably feeling a flood - [Searching for Volunteers for the Grab-a-Coffee Program: Spring 2024](https://www.ncbarblog.com/yld-searching-for-volunteers-for-the-grab-a-coffee-program-spring-2024/) - By Alex Gwynn, Matt Meinel and Will Robertson 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 - [Lawyer in Training Finds the "Happy Job" . . . in City Hall](https://www.ncbarblog.com/gps-lawyer-in-training-finds-the-happy-job-in-city-hall/) - By Cassandra Saxton Going into law school, I always intended to practice in the public sector. In fact, my mother and I had a dream about it right before I decided to go to law school. However, I had no idea what practicing as a public sector attorney would look like. It wasn't until I - [Volunteer to Prepare Expunction Petitions Remotely](https://www.ncbarblog.com/pd-volunteer-to-prepare-expunction-petitions-remotely-january-2024/) - By Rachel Royal On March 9, 2024, the Charlotte Expunction Clinic will again be held at the Mecklenburg County Courthouse. This project is a partnership of the following organizations: the Charlotte Center for Legal Advocacy (the “Advocacy Center”), the SelfServe Center, and the Mecklenburg County Clerk of Superior Court’s Office, District Attorney’s Office, and Public - [Pro Bono Spotlight: McGuireWoods and Wells Fargo Wills for Warriors Project](https://www.ncbarblog.com/pro-bono-spotlight-mcguirewoods-and-wells-fargo-wills-for-warriors-project/) - By Kaitlyn Fudge Home to Fort Liberty and Camp Lejeune, North Carolina has more veterans than most states. For the last five years, McGuireWoods, Wells Fargo, and Charlotte Center for Legal Advocacy (CCLA) have teamed up to serve this community through an estate planning pro bono clinic called “Wills for Warriors.” The annual clinic, which - [Voices of Democracy: Law Day 2024](https://www.ncbarblog.com/yld-voices-of-democracy-law-day-2024/) - By Sidney Thomas and Nicholas Sorensen The American Bar Association hosts Law Day each year on the first Friday in May to celebrate the role of law in our society and to cultivate a deeper understanding of the legal profession. Law Day 2024 will focus on “democracy and encouraging Americans to participate in the 2024 - [The Privilege of Doing Business](https://www.ncbarblog.com/al-the-privilege-of-doing-business/) - By Fred Moreno For decades, North Carolina citizens have had the opportunity to work in several different industries and practices. Certain dealings require that person to first obtain a professional license. This is typically done by passing an exam and satisfying certain education or training requirements. Once all required conditions are completed to obtain a - [A Letter to My Younger Self](https://www.ncbarblog.com/yld-a-letter-to-my-younger-self-s-collins-saint/) - By S. Collins Saint Dear Younger Sully, There's so much I wish I could share with you, especially about navigating the world as a young attorney. Here are some lessons I've learned along the way, including things that have become increasingly important — physical and mental health. Plus, there are some lessons from battles you've - [Insurance Law Section Annual CLE: Friday, January 26, 2024](https://www.ncbarblog.com/ins-insurance-law-annual-cle/) - By Nikki Feliciano The Insurance Law Section’s annual CLE is almost here! The CLE is scheduled for January 26, 2024, at the Bar Center in Cary, North Carolina. The six-hour CLE will cover interesting insurance topics such as uninsured/underinsured motorist coverage, a stimulated mock mediation addressing insurance topics, and an interactive mental health segment. The - [Deemed Asset Sales Under Rev. Rul. 99-5](https://www.ncbarblog.com/tax-deemed-asset-sales-under-rev-rul-99-5/) - By John G. Hodnette Revenue Ruling 99-5 discusses the tax treatment of the purchase of some but not all of the membership interests in a wholly-owned LLC. Pursuant to Reg. § 301.7701-3(b)(1)(ii), unless electing otherwise, a domestic LLC with only one owner is treated as an entity disregarded as separate from its owner for income tax - [Tamesa Richmond's Journey to Becoming a Paralegal](https://www.ncbarblog.com/pd-tamesa-richmonds-journey-to-becoming-a-paralegal/) - By the Communications Committee with an introduction by Peggy Pardue Tamesa Richmond has been a North Carolina Certified Paralegal for six years but has been in the legal field for 23 years. She works remotely as a corporate paralegal for Medterra CBD, LLC, which is based out of Irvine, California. Tamesa graduated from the University - [Catch Up on the Latest Trends and Updates at the 2024 Business Law Section Program](https://www.ncbarblog.com/bl-catch-up-on-the-latest-trends-and-updates-at-the-2024-business-law-section-program/) - By Ed Chaney The Business Law Section invites you to join its annual section program on February 8-9 in Winston-Salem and via live webcast. This year’s theme is “The Times They Are A-Changing for Business Lawyers,” and as the title suggests, we will be focusing on a number of important recent developments in the field - [BarCARES Board Nominations Are Open!](https://www.ncbarblog.com/barcares-board-nominations-2024/) - By Kayla Britt 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 - [BarCARES Board Nominations Are Open!](https://www.ncbarblog.com/barcares-board-nominations-are-open/) - By Kayla Britt 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 - [MIP's Diverse Perspectives: Sidney Minter](https://www.ncbarblog.com/mip-mips-diverse-perspectives-sidney-minter/) - By Sidney Minter 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 - [Intersection of Military Pension Division and NC Statute](https://www.ncbarblog.com/fl-intersection-of-military-pension-division-and-nc-statute/) - By Kris Hilscher 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 - [Joining Closely Held Business Entities As Parties in Equitable Distribution Actions](https://www.ncbarblog.com/fl-joining-closely-held-business-entities-as-parties-in-equitable-distribution-actions/) - By Chris Graebe Full disclosure at the outset: I’m not a family law practitioner. My practice involves a wide array of business litigation matters, including so-called “business divorce,” but never actual divorce. I will retire happily never having represented a spouse in an equitable distribution matter. However, I have represented business clients who have been - [Pro Bono Spotlight: Martin Warf](https://www.ncbarblog.com/pro-bono-spotlight-martin-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 - [Pro Bono Spotlight: Heir Property Pro Bono Project](https://www.ncbarblog.com/pro-bono-spotlight-heir-property-pro-bono-project/) - By 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 - [Checking In: December 19, 2023](https://www.ncbarblog.com/checking-in-december-19-2023/) - Compiled 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. Mark E. Sullivan has more than - [What Is the Game Plan, and Where Are We Moving?](https://www.ncbarblog.com/al-what-is-the-game-plan-where-are-we-moving/) - By W. Bain Jones Jr. 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 - [Clear the Queue](https://www.ncbarblog.com/yld-clear-the-queue/) - By Brad Piland 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 - [Tax Benefit Rule](https://www.ncbarblog.com/tax-benefit-rule/) - By John G. Hodnette 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 - [NCBA Business Law Section 2023 Legislative Update](https://www.ncbarblog.com/bl-ncba-business-law-section-2023-legislative-update/) - 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 - [Checking In: November 21, 2023](https://www.ncbarblog.com/checking-in-november-21-2023/) - Compiled by Jessica Junqueira New Partner Joins Phelps Jonathan Hall is now a partner with the firm. Hall will lead litigation teams to help companies resolve high-profile, complex commercial litigation. He has supervised more than 100 bench and jury trials in North and South Carolina, Virginia, and across the U.S. He focuses his practice on - [The Building Envelope: A Perspective](https://www.ncbarblog.com/co-the-building-envelope-a-perspective/) - By Mark Stewart, RRC CEI, and Jeffrey Martin, RRC, RRO, CEI, REWO, CDT The construction industry has currently been running at a breakneck pace. This pace, combined with the advent of a pandemic, which brought us material shortages and delays, and a workforce shortage, put contractors in a tough spot to bring quality-built projects in - [Ten Key Points to Remember Throughout Your Career](https://www.ncbarblog.com/yld-ten-key-points-to-remember-throughout-your-career/) - By Mike McIntyre 1. The most important case you have is the one sitting in front of you, because that client is there for that moment, trusting that you are going to invest yourself in his or her case. 2. Your greatest source of referrals is your fellow lawyers. Value your relationship with other members - [Pro Bono Committee Update](https://www.ncbarblog.com/dr-pro-bono-committee-update-november-2023/) - By Amy Cox Gruendel and Sean Vitrano The Pro Bono Committee of the Dispute Resolution Section is one of the most active committees in the section. Its work includes: • The Pro Bono Partners ("PBP") Initiative: A project that identifies organizations with ready-made, quality opportunities for section members to provide pro bono dispute resolution services. - [Pro Bono Made Easy!](https://www.ncbarblog.com/sld-pro-bono-made-easy/) - By Nancy Black Norelli Senior Lawyers have several options for pro bono work in North Carolina. Share your knowledge and experience while serving your community in one of the opportunities listed below. Pro Bono Go North Carolina's civil justice community has launched Pro Bono Go, a statewide platform for legal professionals seeking pro bono service that - [Supporting Lawyer Well-being with Animal Assisted Interventions](https://www.ncbarblog.com/yld-supporting-lawyer-wellbeing-with-animal-assisted-interventions/) - By Elizabeth “Brooks” Savage The legal profession is in the midst of an occupational health crisis — particularly with regard to mental health. In 2016, the American Bar Association founded the National Task Force on Lawyer Well-Being, which subsequently published a report that utilized research from a study of mental health and substance use disorders - [Friendship Agreement with Tokyo Daini Bar Association](https://www.ncbarblog.com/international-practice-friendship-agreement-with-tokyo-daini-bar-association/) - By David Robinson In October, former section chairs David Robinson and David Garrett visited with the Daini Bar Association in Tokyo, Japan, hand-delivering a five-year Memorandum of Understanding between the North Carolina Bar Association and the Daini Bar. This partnership arose from our attorney exchange program visit to Tokyo and has continued ever since. The - [Thank You, Pro Bono](https://www.ncbarblog.com/fl-thank-you-pro-bono/) - By Elysia Prendergast-Jones How are you giving thanks? I recently attended the lunch that honored the 2023 Branch Professional Award winner, Brian Beverly. His speech was so inspiring, particularly when he spoke about the importance of pro bono service. He mentioned how pro bono does more for the person doing than receiving. Nothing is truer. - [Mark Your Calendars for This Year's Giving Tuesday](https://www.ncbarblog.com/yld-mark-your-calendars-for-this-years-giving-tuesday/) - By Justin Hill The Young Lawyers Division and the North Carolina Bar Foundation are teaming up for the third year in a row to coordinate #GivingTuesday on November 28 and make it another one to remember! For this year, the YLD and NCBF are raising money to fund the NCBF’s civic education and pro bono - [Lawrence Duke Appointed Administrative Law Judge](https://www.ncbarblog.com/al-lawrence-duke-appointed-administrative-law-judge/) - By W. Bain Jones Jr. In October, Lawrence Duke, formerly Legal Counsel to the North Carolina Rules Commission, was appointed the newest Administrative Law Judge. Judge Duke was with the Rules Commission for one year and nine months. A graduate of the Campbell School of Law in 2015, Judge Duke clerked at the North Carolina - [A Summer Intern Receives Lessons on How to Be a Good Federal Prosecutor](https://www.ncbarblog.com/gps-a-summer-intern-receives-lessons-on-how-to-be-a-good-federal-prosecutor/) - By Zaria Graham This summer, I had the pleasure of interning at the United States Attorney’s Office for the Western District of North Carolina. To preface, the United States Attorney is responsible for representing the federal government in virtually all litigation that involves the United States. In the Western District of North Carolina, U.S. Attorney - [Come to Our Section CLE on November 30!](https://www.ncbarblog.com/lt-come-to-our-section-cle-on-november-30/) - By Donald R. Pocock I am pleased to serve as the chair of the section this year, and I am writing to encourage all of you to take advantage of the benefits the section has to offer. On November 30, the section will be hosting a CLE called Threading the Needle. The program focuses on - [Fred Morrison Retires from the Office of Administrative Hearings](https://www.ncbarblog.com/al-fred-morrison-retires-from-the-office-of-administrative-hearings/) - By W. Bain Jones Jr. After over fifty years of service to the State of North Carolina, Fred Morrison retired as the Senior Administrative Law Judge at the Office of Administrative Hearings. Judge Morrison has had a long and distinctive career serving the citizens of North Carolina. He is a graduate of Wake Forest School - [North Carolina Real Estate Commission Welcomes New Members](https://www.ncbarblog.com/al-north-carolina-real-estate-commission-welcomes-new-members/) - By Kristen Fetter The General Assembly recently appointed Robert J. “Bob” Ramseur Jr. and William “Bill” Aceto to the North Carolina Real Estate Commission. Mr. Ramseur and Mr. Aceto were sworn in as new members at the September 13, 2023, business meeting. Mr. Ramseur is an attorney and a partner at Ragsdale Liggett PLLC in - [How Are Restricted Stock Units Taxed?](https://www.ncbarblog.com/tax-how-are-restricted-stock-units-taxed/) - By John G. Hodnette Employers often issue incentive stock to employees to promote retention and performance. Restricted Stock Units or “RSUs” are one of many ways to do so. Unlike similarly named restricted stock, an RSU does not initially provide the recipient with any ownership in the corporation. Rather, they are a contractual obligation of - [Swinging for Justice: Navigating the Fairways of Law in a Public Defender's Internship](https://www.ncbarblog.com/gps-swinging-for-justice-navigating-the-fairways-of-law-in-a-public-defenders-internship/) - By Alexandra Bentley Prior to entering law school, I served as a police officer for seven years, witnessing firsthand the impact of legal representation and developing a strong desire to advocate for justice. After my 2L year at Elon Law, I had the incredible opportunity to intern at the Forsyth County Public Defender's office - [Uniform Parentage Act – Feedback Needed](https://www.ncbarblog.com/fl-uniform-parentage-act-feedback-needed/) - By Jennifer S. Tharrington Scope of project: The Uniform Parentage Act, if passed, would revolutionize parentage law in North Carolina and provide our state with a uniform legal framework for establishing a parent-child relationship regardless of how children are conceived. The reason this matters: Currently, there is little or no law in North Carolina that allows - [What Makes a Good Advocate, Lawyer, or Law Clerk?](https://www.ncbarblog.com/yld-what-makes-a-good-advocate-lawyer-or-law-clerk/) - By Megan Reilly-Dreas In my role as a judicial law clerk, I supervise many law students and am often asked what I believe makes a good lawyer, advocate, or law clerk. Whether you are a 1L beginning to think about summer employment, a newly licensed attorney starting out in the legal profession, or anywhere in - [Race & Equity Committee Update](https://www.ncbarblog.com/dr-race-equity-committee-update/) - By Peter D. Singh Jr. The Race & Equity Committee has taken strides to increase diversity in the alternative dispute resolution field. The Committee’s focus is (1) to identify projects and programs that provide members of the section with opportunities to increase equity and access in the ADR field and to draw upon the talents, - [The Trail of Tracing and Transmutation](https://www.ncbarblog.com/fl-the-trail-of-tracing-and-transmutation/) - By Kristen Sherwood Have you ever had a client ask, “What happens to my inheritance if I decide to separate from my spouse?” “Is this my separate property?” "What if I used this for [insert marital purpose here]?” Clients come in with the often-googled buzzwords “comingling” and “conversion” and think that since these funds were - [The 2023 Legislative Review CLE Program: Stay Informed and Excel in Your Practice!](https://www.ncbarblog.com/al-the-2023-legislative-review-cle-program-stay-informed-and-excel-in-your-practice/) - By Amy Fitzhugh Join us on Thursday, November 9, 2023, for an informative and comprehensive event at the Bar Center in Cary. This program, planned by the NCBA Administrative Law Section, offers a deep dive into legislative updates and key legal topics that are essential for administrative and governmental lawyers. Offering 6.00 MCLE hours, including - [Federal Income Tax Update: Part 4](https://www.ncbarblog.com/tax-federal-income-tax-update-part-4-october-2023/) - By Keith A. Wood I. Termination of S Corporation Status was Inadvertent where Shares were Owned by an IRA. In PLR 202319003, the IRS again demonstrated its willingness to grant amnesty to inadvertent S corporation terminations. The IRS waived an S termination where shares were issued to an IRA. The corporation elected to be an - [Family Law Intensive Seminar: November 2023](https://www.ncbarblog.com/fl-family-law-intensive-seminar-november-2023/) - By Barbara Morgenstern To the best of my recollection, the first Family Law Intensive Seminar was held approximately 25 years ago. It was the brainchild of a Rocky Mount family law attorney named J. Edgar Moore. I believe the first seminar was limited to 50 people and to family law specialists or lawyers who had - [Checking In: October 24, 2023](https://www.ncbarblog.com/checking-in-october-24-2023/) - New Attorney Joins The Law Offices of James Scott Farrin Hannah Lee Hubbard will practice with the litigation team. She has previous experience serving as a judicial law clerk to former Senior Associate Justice Michael R. Morgan of the Supreme Court of North Carolina. She holds a J.D., cum laude, from Harvard Law School, where - [Summer Experiences: Advice for the 1L](https://www.ncbarblog.com/yld-summer-experiences-advice-for-the-1l/) - By Theresa DiCenzo, Kerry Sullivan and Zannah Tyndall As a first-year law student, it is understandable to feel overwhelmed about securing the "perfect" internship or externship for your first summer. There is so much pressure to get valuable experience and boost your resume. However, it's important to keep things in perspective. The reality is any - [Summer Experiences: Advice for the 1L](https://www.ncbarblog.com/lsd-summer-experiences-advice-for-the-1l/) - By Theresa DiCenzo, Kerry Sullivan and Zannah Tyndall As a first-year law student, it is understandable to feel overwhelmed about securing the "perfect" internship or externship for your first summer. There is so much pressure to get valuable experience and boost your resume. However, it's important to keep things in perspective. The reality is any - [Empower Pro Bono](https://www.ncbarblog.com/fl-empower-pro-bono/) - By Elysia Prendergast-Jones Attorneys hold a unique power to transform the lives of many. It is often funny how lawyers are one of the top hated professions, yet most people will need an attorney at least once in their lives. We have an opportunity to show the softer and more caring side of attorneys through - [Recharacterizing Gain on the Sale of Depreciable Property Between Related Parties](https://www.ncbarblog.com/tax-recharacterizing-gain-on-the-sale-of-depreciable-property-between-related-parties/) - By John G. Hodnette Section 1239 provides gain on the sale or exchange of certain depreciable property between related taxpayers is taxed at ordinary income rates rather than the more typical capital gain or unrecaptured 1250 gain rates. Section 1239 applies to property that, in the hands of the transferee, is subject to depreciation under - [Almendarez Nominated for the North Carolina State Bar Board of Paralegal Certification Vacancy](https://www.ncbarblog.com/pd-paralegal-division-nominates-shawana-w-almendarez-for-the-n-c-state-bar-board-of-paralegal-certification-vacancy/) - By the Paralegal Division Council The Paralegal Division nominates Shawana W. Almendarez, NCCP, for consideration for the North Carolina State Bar Board of Paralegal Certification vacancy. Shawana is committed to the paralegal profession, the legal community, and the general public. Shawana has been a paralegal for 23 years. She has held her North Carolina State - [Calling All Volunteers – Read With Lawyers for Literacy!](https://www.ncbarblog.com/el-awesome-volunteer-opportunity-read-with-lawyers-for-literacy/) - By Kimberly R. Davis Did you know that October and November are "education" months? National Learning and Development Month is celebrated each October, and November is National Education Month. Both of these months focus on the importance of supporting education and learning and provide unique opportunities to get involved within your local education community. One - [A Letter to My Younger Self](https://www.ncbarblog.com/yld-letter-to-my-younger-self-kayla-britt/) - By Kayla Britt Dear 11-year-old Kayla, As you sit in your treatment chair, taking intravenous chemotherapy treatments for 12 hours at a time, watching Mary Kate and Ashley movies and making crafts, fighting the nausea and fatigue, wondering what your future may hold, trust me when I tell you that you will live a “normal” - [Evening and Part-Time Law School Students](https://www.ncbarblog.com/yld-evening-and-part-time-law-students/) - By Bryan Howard As a part-time law student working full-time and attending school in the evenings, I have experienced the lack of awareness and understanding that so many people and organizations have about the process. Working all day and then attending classes in the evenings does not leave much time for networking, attending extracurricular events, - [Changes to R&D Deductions and Credits](https://www.ncbarblog.com/tax-changes-to-rd-deductions-and-credits/) - By John G. Hodnette The Tax Cuts and Jobs Act of 2017 made changes effective in 2022 for the R&D deduction under Section 174 as well as the interaction between that deduction and the R&D credit under Section 41, as provided in Section 280C. Although the changes generally reduce the deduction in the first year - [Checking In: September 19, 2023](https://www.ncbarblog.com/checking-in-september-19-2023/) - Compiled by Jessica Junqueira Edwards Beightol Adds New Attorneys Lama Sinno has joined the firm as of counsel. She has practiced law for 22 years. She has experience representing clients in workers’ compensation, social security, and employment claims; parents in abuse, neglect, and dependency claims filed by the Department of Social Services; juveniles in delinquency - [The Intersection of Law, Policy, and Disability Resources: An Introduction to NC Vocational Rehabilitation](https://www.ncbarblog.com/yld-the-intersection-of-law-policy-and-disability-resources-an-introduction-to-nc-vocational-rehabilitation/) - By Kayla Britt A lawyer’s responsibility extends beyond the law. As an individual who was able to become a lawyer based on the support and resources provided to me by the NCDHHS’s Division of Vocational Rehabilitation Services (“VR”), I consider it an ethical obligation to inform my communities about their services. VR helps people with - [Federal Income Tax Update: Part 2](https://www.ncbarblog.com/federal-income-tax-update-2023-part-2/) - By Keith A. Wood I. Audit Statistics: What Are Your Chances of Being Audited? The 2022 Internal Revenue Service Data Book contains audit statistics for years 2012 through 2020, as of the fiscal year ended September 30, 2022 (FY 2022). For tax years 2018 and earlier, the statute of limitations for audits had generally expired - [Welcome to the 2023-24 Bar Year: A Message from the Chair](https://www.ncbarblog.com/sel-welcome-to-the-2023-24-bar-year-a-message-from-the-chair/) - By Alexa Whiteside Dear Members of the Sports & Entertainment Law Section, It is a joy and a pleasure to have been given the privilege to serve as the chair of the section for the 2023-24 bar year. After three years of work-from-home and virtual events, I think we’ve reached that moment when so many - [How to Apply for Admission to Federal Courts](https://www.ncbarblog.com/yld-how-to-apply-for-admission-to-federal-courts/) - By Kayla Britt Efficiency is a lawyer’s best friend. Below you will find a cheat sheet with information and resources you need to apply for admission to the United States District Courts of North Carolina, the United States Court of Appeals for the Fourth Circuit, and the Supreme Court of the United States, with links - [A Letter to My Younger Self](https://www.ncbarblog.com/yld-a-letter-to-my-younger-self/) - By Jonathan Bogues Dear 26-year-old Jonathan, Congratulations are in order. You’ve worked hard, graduated from law school, and passed the North Carolina Bar Exam! You’re the first person in your family, immediate or extended, to obtain a graduate degree and reach these new heights. Your family is so proud of you and brags on you - [IRS Attacks Tax-Deferred Attorney Fee Structures](https://www.ncbarblog.com/lt-irs-attacks-tax-deferred-attorney-fee-structures/) - By Keith A. Wood, Chris W. Genheimer, and Michael J. Allen Sometimes publicity is a bad thing, and notoriety is even worse. That seems to be the case with respect to an apparent major change in the IRS’s views on the tax treatment of contingent fee deferral arrangements that plaintiffs’ attorneys often use. Structured attorney - [How To Find Federal, State, and Local Government Jobs](https://www.ncbarblog.com/gps-how-to-find-federal-state-and-local-government-jobs/) - By Kayla Britt Did you know that there are a variety of websites where you can find government jobs in North Carolina? Whether you are interested in federal, state, or local government, these resources are readily available to you! While this list is beneficial to all attorneys in our state, it is particularly useful for - [Searching for Volunteers for the Grab-a-Coffee Program: Fall 2023](https://www.ncbarblog.com/yld-searching-for-volunteers-for-the-grab-a-coffee-program-fall-2023/) - By Alex Gwynn, Will Robertson, and Matt Meinel 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 - [Federal Income Tax Update: Part 3](https://www.ncbarblog.com/tax-federal-income-tax-update-part-3-august-23-2023/) - Recent Cases Involving the Mailbox Rule, Time Limits for Filing Tax Court Petitions, and Equitable Tolling for Late Filed Petitions By Keith A. Wood Over the last few months, the Fourth Circuit Court of Appeals and Tax Court have issued several interesting decisions involving the common law mailbox rule and the limitations on the Tax - [August 2023 Appellate Recap: Let-the-Heat-Stop Edition](https://www.ncbarblog.com/ap-august-2023-appellate-recap-let-the-heat-stop-edition/) - By Troy Shelton Welcome to the new bar year for the Appellate Practice Section! While you were weathering this oppressive summer, you may have missed out on some interesting appellate news. Let’s catch up. Hail to the chief. Judge Albert Diaz was installed as the new Chief Judge of the Fourth Circuit. Judge Diaz keeps - [A Message from the Tax Section Chair](https://www.ncbarblog.com/tax-a-message-from-the-tax-section-chair/) - By Robert Gallagher Greetings to the NCBA Tax Section! I would like to welcome everyone to a new year of section membership and activities. On behalf of myself and the Tax Council officers (Reed Hollander – Vice Chair; Chris Hannum – Treasurer; and Stacey Brady – Secretary), we look forward to seeing and working with - [Checking In: August 22, 2023](https://www.ncbarblog.com/checking-in-august-22-2023/) - Compiled by Jessica Junqueira Collins Family & Elder Law Group Adds New Attorney Shayna Matheny is now an attorney with the firm, and she will practice in the Monroe office. She earned a J.D. from North Carolina Central University School of Law and was the valedictorian of her class. While in law school, she served - [Announcing the Heir Property Pro Bono Project](https://www.ncbarblog.com/rp-announcing-the-heir-property-pro-bono-project/) - By Barrett McFatter I am pleased to announce the launch of the Heir Property Pro Bono Project. Many legal services organizations encounter clients with heir property issues as these issues most often impact those who cannot afford an attorney to help. Heir property is an area where legal services providers may not have deep expertise. - [EENR Section Essay Contest Winners Recognized](https://www.ncbarblog.com/eenr-section-essay-contest-winners-recognized/) - By Maria Savasta-Kennedy Each year the NCBA Environment, Energy & Natural Resources Section Council hosts an essay contest for high school students across the state. The essays center on the theme of sustainability, and this year’s contest focused on drinking water safety in North Carolina. Specifically, invitations were sent to all high schools inviting their - [Timing of Deductions Under Section 461](https://www.ncbarblog.com/tax-timing-of-deductions-under-section-461/) - By John G. Hodnette Taxpayers primarily focus on the ability to take a deduction. Another consideration, however, is the timing of the deduction. Section 461 provides the rules for when a deduction can be taken based on both the timing regime the taxpayer has elected and the facts and circumstances surrounding the deduction. Most taxpayers - [Pro Bono Spotlight: Adam Arthur](https://www.ncbarblog.com/pro-bono-pro-bono-spotlight-adam-arthur/) - By Katherine Asaro “In general, I am a firm believer in “To whom much is given, much will be required.” I have been blessed with some skills and talents. Fortunately, I have been able to make a career using those skills and talents and I find it important to give back and be of service to - [Pro Bono Spotlight: Grabowski Law Firm PLLC](https://www.ncbarblog.com/pro-bono-pro-bono-spotlight-grabowski-law-firm-pllc/) - By Samantha Gordon Grabowski Law Firm has an obvious passion for pro bono work. Austin Grabowski graduated Magna Cum Laude from the University of North Carolina then attended Campbell Law School of Law, where he excelled in leadership roles and his pro bono interest took off. When Austin graduated, he held a prestigious position clerking - [Checking In: July 25, 2023](https://www.ncbarblog.com/checking-in-july-25-2023/) - Compiled by Jessica Junqueira Capital Ready Mix Concrete Adds New Executive Vice President of HR and General Counsel Zeke Bridges joined Capital Ready Mix Concrete as Executive Vice President of HR and General Counsel. As an Executive Vice President, he develops and implements human resource strategies that align with the overall business objectives that support - [Government & Public Sector Section Awards Four Summer Scholarships](https://www.ncbarblog.com/gps-government-public-sector-section-awards-four-summer-scholarships/) - By Kayla Britt The North Carolina Bar Association’s Government & Public Sector Section annually awards scholarships to law students serving in unpaid summer internships in federal, state, or local government offices throughout North Carolina. Eligible candidates are currently enrolled in an accredited ABA law school, are working without compensation in a government law office located - [Government & Public Sector Section 20th Anniversary: Part 1](https://www.ncbarblog.com/gps-government-public-sector-section-20th-anniversary-part-1/) - By Terri Jones We celebrate the 20th anniversary of the Government & Public Sector as a section of the North Carolina Bar Association! Many talented and dedicated attorneys have chaired this section over the years. The section was the brainchild of Jeff Gray, who also served as the 2005-2006 Chair. In 1998, Jeff originally pitched - [Government & Public Sector Section 20th Anniversary: Part 2](https://www.ncbarblog.com/gps-government-public-sector-section-20th-anniversary-part-2/) - By Terri Jones In Part 1, you were introduced to the past Chairs of the Government & Public Sector Section. I had the privilege of interviewing seventeen past chairs of the section. In addition to telling us what they remember most about their time as chair, they also responded to these three questions: What impact - [Statute of Limitations on Assessments](https://www.ncbarblog.com/tax-statute-of-limitations-on-assessments/) - By John G. Hodnette Generally, Section 6501(a) prohibits the IRS from auditing a tax return and assessing additional tax after three years from the filing date. Thus, the IRS has only those three years to initiate and conclude an audit and assess additional tax. In some circumstances, however, the statute of limitations extends for longer - [USPTO First-Time Filer Pilot Program – Patent Pro Bono Program](https://www.ncbarblog.com/ip-uspto-first-time-filer-pilot-program-patent-pro-bono-program/) - By Jennifer Knight The USPTO now offers the First-Time Filer Expedited Examination Pilot Program, which is designed to increase accessibility to the patent system for inventors who are new to the patent application process, including those in historically underserved geographic and economic areas. Information on the program and how inventors can apply may be found - [Volunteer to Prepare Expunction Petitions Remotely](https://www.ncbarblog.com/pd-volunteer-to-prepare-expunction-petitions-remotely-july-2023/) - By Rachel Royal On September 23, 2023, the Charlotte Expunction Clinic will again be held at the Mecklenburg County Courthouse. This project is a partnership of the following organizations: the Charlotte Center for Legal Advocacy (the “Advocacy Center”), the SelfServe Center, and the Mecklenburg County Clerk of Superior Court’s Office, District Attorney’s Office, and Public - [2023 is Not "2020, Too"](https://www.ncbarblog.com/fl-2023-is-not-2020-too/) - By Ketan Soni Your new chair, Jill Jackson, comes on board next week! Here’s where I started last July. Introduction After reading this post, ask yourself: “What have I done to make things better?” The answer, partially, is: “Helping clients endure through one of the most difficult times in their lives.” That’s great for clients. - [Checking In: June 27, 2023](https://www.ncbarblog.com/checking-in-june-27-2023/) - New Firm Announcement: Jennings Law Jennings Law opened in Raleigh on April 1, 2023. Barry Jennings, owner of Jennings Law, is a Board Certified Specialist in North Carolina workers’ compensation law and a North Carolina Dispute Resolution Commission Certified Mediator. Jennings has practiced law since 2003. He has represented insurance carriers and employers at Hedrick - [An Interview With James L. Bobbitt, III](https://www.ncbarblog.com/an-interview-with-james-l-bobbitt-iii/) - By Collins Saint The NCBA YLD Diversity and Inclusion Committee has interviewed several diverse attorneys about their experiences in the law. New attorneys face many challenges, including finding mentors, fitting in, and finding their place—and diverse attorneys are no different. Here is one diverse attorney’s perspective on how he is overcoming these challenges. Meet - [An Interview With Jasmine H. Gregory](https://www.ncbarblog.com/an-interview-with-jasmine-h-gregory/) - By Collins Saint The NCBA YLD Diversity and Inclusion Committee has interviewed several diverse attorneys about their experiences in the law. New attorneys face many challenges, including finding mentors, fitting in, and finding their place—and diverse attorneys are no different. Here is one diverse attorney’s perspective on how she is overcoming these challenges. Meet Jasmine - [Get Involved with the YLD!](https://www.ncbarblog.com/yld-get-involved-with-the-yld/) - By Kristen Kirby, YLD Chair Welcome to the 2020-21 bar year! I am honored to serve as your Chair this year and look forward to working with you all to make this an impactful, fun and productive year for the YLD. Our great YLD programs and initiatives are only made possible through the involvement and - [YLD Lunch and Learn Series, Part 2: In-House Counsel](https://www.ncbarblog.com/yld-lunch-and-learn-series-part-2-in-house-counsel/) - By Sheila Spence The North Carolina Bar Association’s Young Lawyers Division is hosting Part 2 of the four-part Lunch and Learn Series focused on various practice areas. Every third Wednesday at noon, you will hear from one of our liaisons and YLD council about what it’s like to work in their practice areas. The second - [YLD e-Blast: September 2021](https://www.ncbarblog.com/yld-e-blast-september-2021/) - By Claire O'Brien and Michael Cohen DATES TO KNOW September 30 | Panel Discussion: “Finding that First Job and Setting Yourself Up for Success” | noon to 1 p.m. October 6 | Construction/YLD Lunch & Learn | noon to 1 p.m. October 7 | Planning Ahead Leads to Success: An Overview of Becoming a Lawyer - [Education Section Update](https://www.ncbarblog.com/el-education-section-update/) - By Kris Caudle The Education Section has been busy in April! On April 7, the Education Section held its final Regular Meeting of the year in Raleigh at Tharrington Smith LLP, and its Annual Meeting at Whiskey Kitchen. On April 8, the Education Section also held its annual CLE program at the Bar Center. Thanks - [If You Can't Find a Path to Follow, Make It](https://www.ncbarblog.com/yld-if-you-cant-find-a-path-to-follow-make-it/) - By Collins Saint and Drew Culler We met on the first day of orientation in law school at Wake Forest when we were welcomed into Professor Garland’s 1B Legal Analysis, Writing, and Research (LAWR) course with talks of ducks and rabbits and the mysterious duck-rabbit. From there, we quickly became involved in OUTLaw, Wake’s LGBTQ+ - [Rebuilding Our Community: A Fresh Focus for the Young Lawyers Division 2022-23 Bar Year](https://www.ncbarblog.com/yld-rebuilding-our-community-a-fresh-focus-for-the-young-lawyers-division-2022-23-bar-year/) - By Lisa M. Williford Welcome to the NCBA YLD 2022-23 bar year! As I noted in my speech during the NCBA Annual Meeting, our focus this year is on “Rebuilding Our Community.” Let me share with you how we plan to achieve that goal: Foundation. Strategy. Engagement. Great communities are built on strong foundations, and - [An Interview With Drew Culler](https://www.ncbarblog.com/an-interview-with-drew-culler/) - By Collins Saint The NCBA YLD Diversity and Inclusion Committee has interviewed several diverse attorneys about their experiences in the law. New attorneys face many challenges, including finding mentors, fitting in, and finding their place—and diverse attorneys are no different. Here is one diverse attorney’s perspective on how he is overcoming these challenges. Meet Drew - [An Interview With Katie Wong](https://www.ncbarblog.com/an-interview-with-katie-wong/) - By Collins Saint The NCBA YLD Diversity and Inclusion Committee has interviewed several diverse attorneys about their experiences in the law. New attorneys face many challenges, including finding mentors, fitting in, and finding their place—and diverse attorneys are no different. Here is one diverse attorney’s perspective on how she is overcoming these challenges. Meet - [Disaster Legal Services – Request for Volunteers](https://www.ncbarblog.com/el-disaster-legal-services-request-for-volunteers/) - By Collins Saint The NCBA's YLD coordinates the North Carolina Disaster Legal Services effort in partnership with the YLD of the American Bar Association, the Federal Emergency Management Agency and Legal Aid of North Carolina. The DLS pro bono program provides disaster-related resources and services to the public and attorneys with the support of the North Carolina Bar Foundation. FEMA has just - [YLD e-Blast: October 2021](https://www.ncbarblog.com/yld-e-blast-october-2021/) - By Claire O'Brien and Michael Cohen DATES TO KNOW October 29 | Examples of Lawyer Leadership: Perspectives from Across the Non-Profit and Public Interest Sectors | noon to 1 p.m. November 1 | Salary Negotiations 101 | noon to 1 p.m. November 4 | Spotlight on Magistrate Judges and Federal Litigation | noon to 1 - [YLD e-Blast: November 2021](https://www.ncbarblog.com/yld-e-blast-november-2021/) - By Claire O'Brien and Michael Cohen DATES TO KNOW December 2 | Member Social at Bowstring Pizza & Brewyard | 5 to 6 p.m. December 9 | Virtual Escape Room | 6 p.m. December 10 | YLD Winter Council Meeting | 2:30 to 4:30 p.m. December 10 | YLD Social | 5 to 7 p.m. - [YLD e-Blast: January 2022](https://www.ncbarblog.com/yld-e-blast-january-2022/) - By Claire O'Brien and Michael Cohen DATES TO KNOW February 1 | Corporate Counsel Section Spotlight | 6:30 p.m. February 25 | Legal Feeding Frenzy Kickoff Event | 1 to 3 p.m. March 1-31 | Legal Feeding Frenzy SECTION SPOTLIGHTS Corporate Counsel Section Spotlight The YLD and Corporate Counsel Section Knowledge Resource Committee is - [YLD e-Blast: February 2022](https://www.ncbarblog.com/yld-yld-e-blast-february-2022/) - By Claire O'Brien and Michael Cohen DATES TO KNOW March 1-31 | Legal Feeding Frenzy April 19 | Insurance Law, Workers' Compensation and Young Lawyers Division Joint Networking Event | 5 p.m. LEADERSHIP NOMINATIONS OPEN It is time to make your voice heard in the selection of the leadership of the YLD! Please begin thinking - [YLD e-Blast: March 2022](https://www.ncbarblog.com/yld-yld-e-blast-march-2022/) - By Claire O'Brien and Michael Cohen DATES TO KNOW March 29 | Can Recent Law School Grads Move In-House? Tips on How to Maximize Your Chances | 5:30 p.m. April 2 | YLD Spring Quarterly Council Meeting and Annual Planning Meeting | 10 a.m. April 2 | YLD Social and Headshot Event | 1:30 p.m. - [2023 Legal Feeding Frenzy Award Winners Announced](https://www.ncbarblog.com/yld-2023-legal-feeding-frenzy-award-winners-announced/) - By Spencer Fritts and Meredith Brewer The winners of the 2023 North Carolina Legal Feeding Frenzy were recognized on Monday, May 1, by Attorney General Josh Stein. The Legal Feeding Frenzy is an annual collaborative effort of the North Carolina Bar Association Young Lawyers Division, the North Carolina Foundation Endowment, Feeding the Carolinas, and the - [The Statute of Collections](https://www.ncbarblog.com/tax-the-statute-of-collections/) - By John G. Hodnette Section 6501 provides the statute of limitations for the IRS to assess additional tax. Equally important is Section 6502, which provides the statute of collections (sometimes referred to as the collection statute expiration date or “CSED”). The statute of collections generally provides the IRS must collect a tax within 10 years of - [2023 Pro Bono Award Winners Announced](https://www.ncbarblog.com/pro-bono-2023-pro-bono-award-winners-announced/) - The 2023 Pro Bono Award winners have been selected and will be recognized during the NCBA Annual Meeting on Friday, June 23 in Wilmington. The recipients are: Greenblatt Outstanding Lawyer Award: Carlene McNulty – NC Justice Center Thorp Pro Bono Service Award: Erik Zimmerman – Robinson Bradshaw & Hinson PA YLD Pro Bono Award: Troy - [Appellate Pro Bono Program Spotlight](https://www.ncbarblog.com/pro-bono-appellate-pro-bono-program-spotlight/) - By Kaitlyn Fudge The Appellate Pro Bono Program is available to pro bono lawyers in North Carolina, in collaboration with the North Carolina Court of Appeals, the North Carolina Bar Association Appellate Practice Section, and the North Carolina Pro Bono Resource Center. This program matches pro bono attorneys to pro se litigants in cases before - [Checking In: May 23, 2023](https://www.ncbarblog.com/checking-in-may-23-2023/) - Compiled by Jessica Junqueira Fox Rothschild Adds New Partner, Selects New Partner Robin Tatum has joined the firm’s Raleigh office as a partner. Tatum is a land use, zoning, and municipal attorney. She served as the city attorney of Raleigh from 2018 to 2023 and as the city attorney of Asheville from 2014 to 2020. - [Juvenile Justice and Children’s Rights Annual CLE (Live Webcast): June 1, 2023](https://www.ncbarblog.com/jjcr-juvenile-justice-and-childrens-rights-annual-cle-live-webcast-june-1-2023/) - By Michelle FormyDuval Lynch The Juvenile Justice & Children’s Rights Section annual CLE will be by Live Webcast on the afternoon of June 1, 2023 (starting at 12:15 p.m.). The CLE will consist of 3.0 MCLE hours, which qualify for NC State Bar Criminal Law (Juvenile Delinquency Law) Specialization and NC State Bar Child Welfare - [Dillree v. Dillree – The Scope of Guardianship Powers in Divorce](https://www.ncbarblog.com/fl-dillree-v-dillree-the-scope-of-guardianship-powers-in-divorce/) - By David C. Herring Understanding the role of a guardian (or even a durable power-of-attorney) over an incompetent ward is an invaluable tool for our family law clients. One could justify a whole CLE devoted to its usefulness in this context alone. Despite the value of a guardian’s role, the establishment of the guardianship relationship - [Pro Bono as Training for Attorneys](https://www.ncbarblog.com/pro-bono-as-training-for-attorneys/) - By Casey Burke and Lynna Moen There are many wonderful reasons why attorneys engage in pro bono work. A robust pro bono practice not only greatly benefits low-income clients and the legal services organizations that serve them, but it also benefits attorneys from the private bar who take on pro bono representation. Pro bono attorneys - [How Do 529 Plans Work?](https://www.ncbarblog.com/tax-how-do-529-plans-work/) - By John G. Hodnette Section 529 provides for the creation of qualified tuition programs, better known as 529 Plans. These programs are tax-advantaged investment vehicles through which parents can save for their family’s tuition needs. 529 Plans are required by Section 529(b)(1) to be established and maintained by a state or agency or instrumentality thereof - [Can You Limit Your Exposure to PFAS?](https://www.ncbarblog.com/eenr-can-you-limit-your-exposure-to-pfas/) - By Scott M. Werley If you’ve been following the emergence of per- and polyfluoroalkyl substances (PFAS) over the past six years, one may think that it would be impossible to limit your exposure to PFAS as we’ve learned about its ubiquitous nature in the environment, its inability to break down and tendency to bioaccumulate, as - [Immunity Incorporation by Reference](https://www.ncbarblog.com/dr-immunity-incorporation-by-reference/) - By Frank Laney Recently the Commission has been asked to look at certain aspects of waivers and immunity for mediators. In preliminary discussions with Tara, it occurred to us (Tara) that there is a hole in the best practice advice that the Commission as well as the trainers may have been giving over the years. - [Jennifer Smith-Sutphin’s Journey to Becoming a Paralegal](https://www.ncbarblog.com/pd-jennifer-smith-sutphins-journey-to-becoming-a-paralegal/) - By the Communications Committee Jennifer is a Certified Paralegal in North Carolina and South Carolina and has been a paralegal for 25 years. She also received her Advanced Certified Paralegal Certification in Trial Practice, Land Use, and Real Property through the National Association of Legal Assistants. Jennifer attended the University of North Carolina at Charlotte - [Attorney, Notary Volunteers Needed: Wills for Heroes for Lupus Survivors](https://www.ncbarblog.com/hl-attorney-notary-volunteers-needed-wills-for-heroes-for-lupus-survivors/) - By Mousa Alshanteer This Wednesday, May 3, the North Carolina Bar Association Health Law Section will be partnering with the North Carolina Bar Foundation and the Lupus Foundation of America, North Carolina Chapter, to host a Wills for Heroes event. Wills for Heroes is a free legal clinic offered by the North Carolina Bar Foundation - [Deb Dilman Receives Harmony Award](https://www.ncbarblog.com/dr-deb-dilman-receives-harmony-award/) - By Amy Cox Gruendel and Sean Vitrano At the Annual Meeting of the Dispute Resolution Section this past March, attorney Deborah (Deb) Lynn Dilman became the inaugural recipient of the Section’s Harmony Award. The Harmony Award recognizes a section Member who, during the course of the award year, provides significant pro bono service as a - [Checking In: April 25, 2023](https://www.ncbarblog.com/checking-in-april-25-2023/) - Compiled by Jessica Junqueira Hensen Fuerst Announces New Attorney Jordan Godwin has joined the firm, where he focuses on complex litigation. He serves on the Board of Directors for Methodist University’s Legal Studies Department and as Co-Regional Coordinator for the North Carolina High School Mock Trial Program. Godwin received his J.D. from Samford University's Cumberland - [Law School Information Panel at North Carolina State University](https://www.ncbarblog.com/pro-bono-law-school-information-panel-at-north-carolina-state-university/) - By Scheree Gilchrist On March 30, a free informational session was held for college students to help answer the common questions among prospective students: is law school a good fit for me, and what can expect in the first year? Featuring an experienced panel of North Carolina Bar Association lawyers from diverse backgrounds and specialties within - [Perseverance in Challenging Times](https://www.ncbarblog.com/al-perseverance-in-challenging-times/) - By W. Bain Jones Jr. In "Leadership In Turbulent Times," Pulitzer Prize-winning author Doris Kearns Goodwin examines four American presidents: Abraham Lincoln, Theodore Roosevelt, Franklin D. Roosevelt, and Lyndon B. Johnson. Lincoln faced a severely divided nation struggling with the wretched stain of slavery. The Civil War was killing Americans in unimaginable numbers. Lincoln had - [This Friday – Exciting Sessions on Licensure, Private Equity and Ethics at the 2023 Health Law Section Annual CLE](https://www.ncbarblog.com/hl-this-friday-exciting-sessions-on-licensure-private-equity-and-ethics-at-the-2023-health-law-section-annual-cle/) - By Iain Stauffer Join us Friday, April 21, for the NCBA Health Law Section’s Annual CLE Program in Cary, including sessions on the Dobbs abortion decision, alternative payment models, a keynote session on NC Medicaid (all covered in previous blog posts), plus three more timely presentations, which include Healthcare Licensure, Private Equity/Business of Healthcare, and - [The North Carolina Guardian ad Litem Program – What Is It, and What Does It Do?](https://www.ncbarblog.com/the-north-carolina-guardian-ad-litem-program-what-is-it-and-what-does-it-do/) - By Michelle FormyDuval Lynch The Juvenile Justice and Children’s Rights Section of the NCBA includes attorneys and child advocates who are committed to excellence in the direct representation of North Carolina youth. Three of the most common areas of direct representation of children and juveniles in court are child welfare, juvenile delinquency, and family law - [Advice for Rising 2Ls and 3Ls as You Make Your Summer Plans](https://www.ncbarblog.com/yld-advice-for-rising-2ls-and-3ls-as-you-make-your-summer-plans/) - By Emily Askew and Theresa DiCenzo Landing a Job After your 2L Year You’ve finished your first year (yay!), and you’re knee-deep in your summer internship. While it’s important to continue focusing your efforts and energy on your summer internship, it’s equally important to keep in mind that you will most likely need to begin preparing - [Federal Income Tax Update](https://www.ncbarblog.com/tax-federal-income-tax-update-6/) - By Keith A. Wood I. Shareholders of Bankrupt S Corporation Failed to Abandon Their Stock; Yaguda v. Commissioner, TC Summary Opinion 2022-21. Mr. and Mrs. Yaguda owned stock of EFI, Inc., an S Corporation. In 2008, a creditor forced EFI into involuntary bankruptcy. Later that year, EFI’s case was converted to a voluntary Chapter 11 - [Taxation of Options to Purchase Property](https://www.ncbarblog.com/tax-taxation-of-options-to-purchase-property/) - By John G. Hodnette A payment for an option to purchase property is not a taxable event to either party upon the grant of the option. See Virginia Iron Coal & Coke Co. v. Commissioner, 99 F.2d 919 (1938); Rev. Rul. 58-234; and Fed. Home Loan Mortg. Corp v. Commissioner, 125 T.C. 248 (2005). That - [Register Now for the Paralegal Division’s 2023 Annual Meeting](https://www.ncbarblog.com/pd-register-now-for-the-paralegal-divisions-2023-annual-meeting/) - By the CPE Committee Registration is now underway for the Paralegal Division’s 2023 Annual Meeting scheduled for Friday, May 5, 2023, at the North Carolina Bar Center, 8000 Weston Parkway, Cary, NC. This year’s theme is “Paralegal 101: Back to the Basics,” which will bring a variety of topics to help paralegals take their careers - [The North Carolina Guardian ad Litem Program – What Is It, and What Does It Do?](https://www.ncbarblog.com/jjcr-the-north-carolina-guardian-ad-litem-program-what-is-it-and-what-does-it-do/) - By Michelle FormyDuval Lynch The Juvenile Justice and Children’s Rights Section of the NCBA includes attorneys and child advocates who are committed to excellence in the direct representation of North Carolina youth. Three of the most common areas of direct representation of children and juveniles in court are child welfare, juvenile delinquency, and family law - [Employment and Regulation Are Not Mutually Exclusive](https://www.ncbarblog.com/al-employment-or-regulation-mutually-exclusive-or-coequal/) - By W. Bain Jones Jr. Is there a right to employment? Does Administrative Law prohibit an individual’s right to employment or only limit it in some circumstances? The United States Constitution states in the preamble: We, the People of the United States, in order to form a more perfect Union, establish Justice, insure domestic tranquility, - [How to Promote a Positive View of Lawyers and the Legal Profession](https://www.ncbarblog.com/how-to-promote-a-positive-view-of-lawyers-and-the-legal-profession/) - By Adam G. Linett Why are lawyers often mocked and despised in the media, and what can we do about it? As professionals, we have spent years studying the law, and we have dedicated our lives and careers to this profession. So while we may take ourselves seriously, sometimes, it is a shock to walk - [March 2023 Family Law Section Update](https://www.ncbarblog.com/fl-march-2023-family-law-section-update/) - By Ketan Soni A. We had a Council meeting on March 23, 2023. It was gloriously held over Zoom. The next (and final) meeting for this bar year is on May 18, 2023, in Cary. Did you know that you can attend Council meetings remotely, thus eliminating travel? Well, now you know how easy it - [Dispute Resolution in a Nutshell](https://www.ncbarblog.com/dr-dispute-resolution-in-a-nutshell/) - By Salim Uqdah It’s been an excellent year for the Dispute Resolution Section. We awarded our inaugural Harmony Award to Deb Dilman of Southpark Family Law in Charlotte and the Peace Award to J. Randolph Ward. Section Chair Jim Cooley implemented meaningful task forces to foster innovation in the field. Finally, the Race & Equity - [The State of Law Students’ Mental Health](https://www.ncbarblog.com/ip-the-state-of-law-students-mental-health/) - By Ed Ergenzinger Over the past couple of years, I’ve had the opportunity to present a number of talks on mental health topics. When those talks were at law schools, it has been clear that mental health issues are top of mind for many law students these days. As it turns out, this informal observation - [How to Promote a Positive View of Lawyers and the Legal Profession](https://www.ncbarblog.com/pvc-how-to-promote-a-positive-view-of-lawyers-and-the-legal-profession/) - By Adam G. Linett Why are lawyers often mocked and despised in the media, and what can we do about it? As professionals, we have spent years studying the law, and we have dedicated our lives and careers to this profession. So while we may take ourselves seriously, sometimes, it is a shock to walk - [Through Our Eyes – From Firm to In-House](https://www.ncbarblog.com/pd-through-our-eyes-from-firm-to-in-house/) - By Katie Riddle and Aimee Roix Currently, paralegals have many more employment and growth opportunities than ever before. Paralegals were once thought to be simply responsible for secretarial or administrative duties within their firm. However, this has now vastly changed in more ways than one. Today, paralegals handle more substantive work and often fill their - [Dobbs and Alternative Payment Models on the Agenda at the 2023 Health Law Section Annual CLE Program](https://www.ncbarblog.com/hl-dobbs-and-alternative-payment-models-on-the-agenda-at-the-2023-health-law-section-annual-cle-program/) - By Iain Stauffer The last few years have seen dramatic changes in the field of health care. The NCBA Health Law Section’s Annual CLE Program on April 21 will include a session addressing the U.S. Supreme Court’s historic abortion decision. The session is titled “The Impact of Dobbs v. Jackson Women's Health Organization on Health - [Paralegal Spotlight: Kari Fabrizio](https://www.ncbarblog.com/pd-paralegal-spotlight-kari-fabrizio/) - By the Communications Committee Kari Fabrizio began her legal career in Baldwinsville, New York, where she owned her own freelance transcriptionist company. Since resettling to Forsyth County, North Carolina nearly 30 years ago, she has supported some of North Carolina’s most sought-after family law attorneys. Today, Kari is a North Carolina State Bar Certified Paralegal - [Odyssey Pilots in Wake, Johnston, Harnett & Lee Counties: A Real Property Perspective](https://www.ncbarblog.com/rp-odyssey-pilots-in-wake-johnston-harnett-lee-counties-a-real-property-perspective/) - By Elizabeth Harrison Those who practice in Wake, Johnston, Harnett and Lee counties have already begun to experience what it is like to perform a search in the Odyssey Portal system. It is sad to report that the AOC legacy system VCAP has more robust searching logic than the new Odyssey system. AOC is aware - [Pro Bono Spotlight: Candace Friel](https://www.ncbarblog.com/pro-bono-pro-bono-spotlight-candace-friel/) - By Allison Standard Constance Candace Friel finds her passion for pro bono work in projects where she gets to work with clients one-on-one, especially at home in the Triad. Friel is a partner at Nelson Mullins Riley & Scarborough, working as a healthcare and commercial litigator, and she is a member of the NCBA’s Health - [House Committee on Regulatory Reform](https://www.ncbarblog.com/al-house-committee-on-regulatory-reform/) - By Fred Moreno Now that the 2023 legislative session is underway, numerous House and Senate committees are meeting to discuss current legislation along with studies and issues of concern by members of the public, state agencies, and trade groups. One such committee, the House Committee on Regulatory Reform (“HCRR”), is of particular interest to this - [Your Authentic Self is an Asset to Your Office](https://www.ncbarblog.com/yld-your-authentic-self-is-an-asset-to-your-office/) - By Taylor Dewberry I have been Smith Anderson’s Chief Diversity Officer for over a year now. In this new role for our firm, I have contributed to the impactful Diversity and Inclusion (“D&I”) efforts of our firm’s longstanding D&I Committee and led other new and exciting efforts and projects. As a Black and Asian woman, - [Checking In: March 21, 2023](https://www.ncbarblog.com/checking-in-march-21-2023/) - Compiled by Jessica Junqueira Milberg Coleman Bryson Phillips Grossman, PLLC Welcomes Inman As Senior Counsel Lucy Inman has joined the firm’s Raleigh office. She will focus on appellate cases. Inman earned a B.A. in English from North Carolina State University in 1984, and after obtaining her undergraduate degree, she became a newspaper reporter. Inman graduated - [Pro Bono Volunteer Spotlight: Katie Riddle](https://www.ncbarblog.com/pro-bono-volunteer-spotlight-katie-riddle/) - Pro Bono Project: LANC Lawyer on the Line/Legal on the Line By Sidney Thomas A paralegal is an advocate, a teacher, an advisor, a valuable team member, and everything else in between. Katie Riddle exemplifies all of these characteristics through her dedication to her profession, her clients, and volunteering with the Legal on the Line - [Join Us for the 2023 Health Law Section Annual CLE Program](https://www.ncbarblog.com/hl-join-us-for-the-2023-health-law-section-annual-cle-program/) - By Iain Stauffer Please join your health law colleagues around the state for the NCBA Health Law Section’s annual CLE program, Friday, April 21, 2023. This year’s program – “Keeping a Finger on the Pulse” – will be offered in person at the North Carolina Bar Center in Cary and via live Webcast! You can - [Requests for Tax-Exempt Organization Annual Returns](https://www.ncbarblog.com/tax-requests-for-tax-exempt-organization-annual-returns/) - By John G. Hodnette Section 6104(d)(1)(B) provides a right to taxpayers to request the application for tax exemption and annual informational returns for the last three years of any organization described in Section 501(c) or (d) and exempt from taxation under Sections 501(a) or 527(a). That covers both public charities and private foundations exempt under - [2022 Pro Bono Reporting is Open for NC Paralegals](https://www.ncbarblog.com/pd-2022-pro-bono-reporting-is-open-for-nc-paralegals/) - By Rachel Royal In 2022, the North Carolina Pro Bono Resource Center (the “PBRC”) launched a statewide voluntary Paralegal Pro Bono Reporting process for the first time. In 2022, 127 paralegals reported performing 1,983 hours of pro bono service throughout the year. Additionally, 13 of those paralegals who reported a combined 1,227 hours were inducted - [Ann B. Wall: Recipient of the 2023 Administrative Law Award of Excellence](https://www.ncbarblog.com/al-ann-b-wall-recipient-of-the-2023-administrative-law-award-of-excellence/) - By W. Bain Jones Jr. Ann Wall is the 2023 recipient of the Award of Excellence. Ann was admitted to practice law in 1978. She has devoted her career to government service and Administrative Law. Ann became the General Counsel for the Department of Labor and rendered outstanding service to the people of North Carolina - [Celebrating NCBA Members Throughout the Month of May](https://www.ncbarblog.com/celebrating-members-throughout-the-month-of-may/) - By Alejandra Villegas May is still member appreciation month. And we are extremely excited to announce a schedule full of free events, but most importantly, some will be in person again! Member Appreciation Month is a May tradition at the NCBA where complimentary services and prize giveaways are available to express our gratitude to members. - [2022 Annual Meeting: Join Us in Winston-Salem this June](https://www.ncbarblog.com/2022-annual-meeting-join-us-in-winston-salem-this-june/) - By William Oden The 124th Annual Meeting of the North Carolina Bar Association will be held on Thursday and Friday, June 23 and 24, at the Benton Convention Center in Winston-Salem. This will mark the NCBA's first in-person Annual Meeting since 2019. The NCBA staff have worked hard to provide members with an event worth - [Recent Cyberattacks on Health Care and the Consequences](https://www.ncbarblog.com/pds-recent-cyberattacks-on-health-care-and-the-consequences/) - By Judith Beach According to a study from January 2016 to December 2021,[1] 374 ransomware attacks on U.S. health care delivery organizations exposed the Protected Health Information (PHI) of nearly 42 million patients. The cybercriminals demand ransom to unencrypt the exfiltrated medical data, and, as such, create a direct threat to public health and safety. - [The 100th Anniversary of the North Carolina Zoning Enabling Act](https://www.ncbarblog.com/zplu-the-100th-anniversary-of-the-north-carolina-zoning-enabling-act/) - By Terri Jones Chapter 250 was ratified and enacted on March 5, 1923. The Zoning, Planning and Land Use Section celebrates the 100th anniversary of the North Carolina Zoning Enabling Act. The Zoning Enabling Act contained just eleven sections and empowered cities and towns to adopt zoning regulations and was just four pages long. By - [Women's History Month: 5 Reasons Firms Should Hire Female Attorneys](https://www.ncbarblog.com/yld-womens-history-month-5-reasons-firms-should-hire-female-attorneys/) - By Kate Rech Men have historically dominated the legal profession. However, times are changing and more women are pursuing law degrees and legal industry jobs. According to a study done in 2021, women make up 55% of law students in the United States, nearly a 15% increase since 2000. Legal firms that strive to improve - [Through Our Eyes – A Paralegal's View into Spousal Support (Post-Separation Support and Alimony)](https://www.ncbarblog.com/pd-through-our-eyes-a-paralegals-view-into-spousal-support-post-separation-support-and-alimony/) - By Peggy M. Pardue As a Family Law paralegal, assisting clients with regard to spousal support is an important skill. When a client comes to your office, they are often scared and concerned about their financial future. It is imperative to provide knowledge and expertise with respect to financial matters, while also being patient and understanding - [Pro Bono Spotlight: Lorin Lapidus](https://www.ncbarblog.com/pro-bono-pro-bono-spotlight-lorin-lapidus/) - By Kaitlyn Fudge “Our courts are designed to protect the stability of our law, and pro bono attorneys can play a role in that important tradition. Our courts work better when all parties have a say in the outcome, even those without sufficient means to participate. Protecting an individual’s position safeguards the law at the same - [Nominate a Deserving Colleague for the Legal Practice Hall of Fame](https://www.ncbarblog.com/sld-nominate-a-deserving-colleague-for-the-legal-practice-hall-of-fame/) - By Dan Hartzog On behalf of the Selection Committee, I am reaching out to further encourage you to nominate a deserving lawyer for induction into the NCBA Legal Practice Hall of Fame. The nominations remain open until March 17, 2023. I hope that you reviewed the comments included in a blog post from Ed Gaskins, - [John B. McMillan Distinguished Service Award Recipient: Shelby Duffy Benton](https://www.ncbarblog.com/fl-john-b-mcmillan-distinguished-service-award-shelby-duffy-benton/) - By Chelsea Gajewski The John B. McMillan Distinguished Service Award honors current and retired members of the North Carolina State Bar throughout the state who have demonstrated exemplary service to the legal profession. Members of the Bar nominate colleagues who they feel have demonstrated service to the profession. The criteria to be selected for this - [Section 1377(a)(2) Elections for S Corporations](https://www.ncbarblog.com/tax-section-1377a2-elections-for-s-corporations/) - By John G. Hodnette Section 1377(a)(1) generally provides each shareholder of an S corporation is allocated income or loss of the corporation by (a) assigning an equal portion of each item of income or loss to each day of the year, and (b) dividing that portion pro rata among the shares outstanding on that day. - [Appellate Case Roundup](https://www.ncbarblog.com/appellate-case-roundup/) - By Joe Murray The appellate courts have been busy this summer. Unfortunately, none of the opinions are very enjoyable to read—unless you love technical opinions on ERISA, SOX, and the MSPB. Pense v. MD Dep’t of Public Safety, No. 18-1554 (4th Cir. June 11, 2019) (11th Amendment): Just a reminder when bringing claims under state - [NC COA: Termination of Parental Rights, In re T.H. and M.H.](https://www.ncbarblog.com/nc-coa-termination-of-parental-rights-in-re-t-h-and-m-h/) - By Jessica B. Heffner Termination of Parental Rights, NC COA18-926, In re T.H. & M.H., June 18, 2019, Rowan County Respondents appealed an order terminating their parental rights due to issues of ongoing substance abuse, mental health, and inadequate care and supervision of their children. The Court of Appeals affirmed, finding no abuse of discretion - [Ketan Soni Presents “The New Community Platform”](https://www.ncbarblog.com/rp-ketan-soni-presents-the-new-community-platform/) - By Ketan Soni What You Need to Know About the New Community Platform This year, the NCBA has switched to a new online community platform. This new community platform for Sections, Divisions and Councils offers many more features than the previous system. Below is a summary of the basics and what you need to know - [Wednesday Wellness Sessions: Transforming the Way Attorneys Treat Themselves, Their Clients and the Law](https://www.ncbarblog.com/wednesday-wellness-sessions-transforming-the-way-attorneys-treat-themselves-their-clients-and-the-law/) - By Alicia Journey In the face of a world-wide crisis and unprecedented uncertainty, panic and fear are the true pandemic. And as advisors we are asked to put our own problems on the back burner and focus on those of our clients. However, we must ask certain crucial questions before we become a casualty of - [Ketan Soni Presents “The New Community Platform”](https://www.ncbarblog.com/ll-ketan-soni-presents-the-new-community-platform/) - By Ketan Soni What You Need to Know About the New Community Platform This year, the NCBA has switched to a new online community platform. This new community platform for Sections, Divisions and Councils offers many more features than the previous system. Below is a summary of the basics and what you need to know - [Ketan Soni Presents “The New Community Platform”](https://www.ncbarblog.com/hl-ketan-soni-presents-the-new-community-platform/) - By Ketan Soni What You Need to Know About the New Community Platform This year, the NCBA has switched to a new online community platform. This new community platform for Sections, Divisions and Councils offers many more features than the previous system. Below is a summary of the basics and what you need to know - [Educated Users Are the Best Defense Against Phishing And Ransomware](https://www.ncbarblog.com/educated-users-are-the-best-defense-against-phishing-and-ransomware-2/) - By Eva Lorenz Ransomware has been an ongoing threat to law firms for years.[1] Once impacted by this form of attack, law firms struggle with issues such as how to pay ransom, which often requires some form of cryptocurrency (e.g., bitcoin). Alternately, if the firm elects not to pay the ransom, the issue becomes how - [Ketan Soni Presents “The New Community Platform”](https://www.ncbarblog.com/international-practice-ketan-soni-presents-the-new-community-platform/) - By Ketan Soni What You Need to Know About the New Community Platform This year, the NCBA has switched to a new online community platform. This new community platform for Sections, Divisions and Councils offers many more features than the previous system. Below is a summary of the basics and what you need to know - [A Note To My Younger Self](https://www.ncbarblog.com/a-note-to-my-younger-self/) - The NCBA Professional Vitality Committee creates sourced articles centered on reducing inherent stress and enhancing vitality in the lives of legal professionals and offers those resources as a benefit for members of the North Carolina Bar Association. By Coleman Cowan Life is a journey. We all learn from our experiences. And if we’re paying attention, - [Ketan Soni Presents “The New Community Platform”](https://www.ncbarblog.com/pds-ketan-soni-presents-the-new-community-platform/) - By Ketan Soni What You Need to Know About the New Community Platform This year, the NCBA has switched to a new online community platform. This new community platform for Sections, Divisions and Councils offers many more features than the previous system. Below is a summary of the basics and what you need to know - [Ketan Soni Presents “The New Community Platform”](https://www.ncbarblog.com/sft-ketan-soni-presents-the-new-community-platform/) - By Ketan Soni What You Need to Know About the New Community Platform This year, the NCBA has switched to a new online community platform. This new community platform for Sections, Divisions and Councils offers many more features than the previous system. Below is a summary of the basics and what you need to know - [Ketan Soni Presents “The New Community Platform”](https://www.ncbarblog.com/bl-ketan-soni-presents-the-new-community-platform/) - By Ketan Soni What You Need to Know About the New Community Platform This year, the NCBA has switched to a new online community platform. This new community platform for Sections, Divisions and Councils offers many more features than the previous system. Below is a summary of the basics and what you need to know - [Ketan Soni Presents “The New Community Platform”](https://www.ncbarblog.com/lt-ketan-soni-presents-the-new-community-platform/) - By Ketan Soni What You Need to Know About the New Community Platform This year, the NCBA has switched to a new online community platform. This new community platform for Sections, Divisions and Councils offers many more features than the previous system. Below is a summary of the basics and what you need to know - [Ketan Soni Presents “The New Community Platform”](https://www.ncbarblog.com/yld-ketan-soni-presents-the-new-community-platform/) - By Ketan Soni What You Need to Know About the New Community Platform This year, the NCBA has switched to a new online community platform. This new community platform for Sections, Divisions and Councils offers many more features than the previous system. Below is a summary of the basics and what you need to know - [Ketan Soni Presents “The New Community Platform”](https://www.ncbarblog.com/co-ketan-soni-presents-the-new-community-platform/) - By Ketan Soni What You Need to Know About the New Community Platform This year, the NCBA has switched to a new online community platform. This new community platform for Sections, Divisions and Councils offers many more features than the previous system. Below is a summary of the basics and what you need to know - [Ketan Soni Presents “The New Community Platform”](https://www.ncbarblog.com/sel-ketan-soni-presents-the-new-community-platform/) - By Ketan Soni What You Need to Know About the New Community Platform This year, the NCBA has switched to a new online community platform. This new community platform for Sections, Divisions and Councils offers many more features than the previous system. Below is a summary of the basics and what you need to know - [Ketan Soni Presents “The New Community Platform”](https://www.ncbarblog.com/cc-ketan-soni-presents-the-new-community-platform/) - By Ketan Soni What You Need to Know About the New Community Platform This year, the NCBA has switched to a new online community platform. This new community platform for Sections, Divisions and Councils offers many more features than the previous system. Below is a summary of the basics and what you need to know - [Fair Housing for Construction Lawyers](https://www.ncbarblog.com/fair-housing-for-construction-lawyers/) - By Luke J. Farley Sr. When you think about the statutes and codes that govern the construction and design process in North Carolina, does the N.C. Fair Housing Act come to mind? Probably not—but it should, or your clients may be needlessly exposing themselves to an expensive risk. According to Lawyers Weekly, in 2016 one - [Calling all Patent Practitioners – Patent Pro Bono Program](https://www.ncbarblog.com/ip-calling-all-patent-practitioners-patent-pro-bono-program/) - By Jennifer Knight Why is Patent Pro Bono important? The demographics of inventors in the U.S. are not nearly as diverse as our society. For example, women represent 50% of the workforce, 27% of STEM workers, but only 13% of inventors. Black and Hispanic college graduates patent at roughly 50% of the rate of white - [Paralegal Spotlight: Anna Skaggs' Journey to Becoming a Paralegal](https://www.ncbarblog.com/pd-paralegal-spotlight-anna-skaggs-journey-to-becoming-a-paralegal/) - By Peggy M. Pardue on behalf of the Communications Committee Anna Skaggs is a North Carolina Certified Paralegal who was certified in 2016. She works for Collins Family & Elder Law Group in their Charlotte office. Anna has been a Paralegal for her entire career and started her journey when she was just 19 years old. She - [The NCBA Health Law Section Council Needs You: Apply By March 1](https://www.ncbarblog.com/hl-the-ncba-health-law-section-council-needs-you-candidates-needed-by-march-1/) - By Iain Stauffer The Health Law Section Council is the leadership of the North Carolina Bar Association’s Health Law Section. We are looking for interested health care attorneys to serve as members of the Section Council. Service on the Health Law Section is great networking and an excellent opportunity for service to our profession, health - [Checking In: February 21, 2023](https://www.ncbarblog.com/checking-in-february-21-2023/) - Compiled by Jessica Junqueira Craige Jenkins Liipfert & Walker LLP Elects New Partner The firm announced that Crissy R. Dixon was elected to partner. Dixon focuses her practice on estate planning, estate administration, trust administration and taxation. She received a J.D. from Wake Forest University School of Law in 2016, where she served as the - [A Balanced Life](https://www.ncbarblog.com/al-a-balanced-life/) - By W. Bain Jones Jr. Our world seems in great turmoil. The United States appears to be challenged by nations with very different political and social objectives. Various outlets blast us with repetitive information about these concerns, and we are left to try to determine what really happened. We are potentially available to others and - [Legal Feeding Frenzy: Register Now For The Kickoff Event](https://www.ncbarblog.com/yld-legal-feeding-frenzy-register-now-for-the-kickoff-event/) - By Spencer Fritts and Meredith Brewer One in five children are food insecure in North Carolina, and more than 1.2 million North Carolinians – from children to seniors – face food insecurity and hunger in our state. The NCBA YLD’s Legal Feeding Frenzy is an opportunity for our legal community to come together to fight - [BarCARES Seeks Nominations for Board Members](https://www.ncbarblog.com/barcares-seeks-nominations-for-board-members/) - By Ann Anderson 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 - [eCourts Pilot Kicks Off in Wake, Johnston, Lee, and Harnett Counties!](https://www.ncbarblog.com/lt-ecourts-pilot-kicks-off-in-wake-johnston-lee-and-harnett-counties/) - By Rick Conner After much anticipation and several postponements, eCourts is now live in the four pilot counties: Wake, Johnston, Lee, and Harnett. All new filings in these counties, including subsequent filings in open cases, must be done via eFiling aka File & Serve. Attorneys can file pleadings, submit documents to the court, pay fees, - [MIP's Diverse Perspectives: Sylvia Novinsky](https://www.ncbarblog.com/mips-diverse-perspectives-sylvia-novinsky/) - By Sylvia K. Novinsky MIP’s Diverse Perspectives is a monthly blog feature to spotlight a member from North Carolina’s diverse community of attorneys and legal professionals. Each month, an MIP member shares their personal perspective through a brief set of interview questions. This month’s perspective is courtesy of Sylvia Novinsky. What law school did you - [Out Of The Office Series: The Senses](https://www.ncbarblog.com/yld-out-of-office-series-the-senses/) - Asia Lowe: Smell Where are you a law student and what area of law are you interested in? I am a 2L student at Campbell University School of Law, and I am interested in Criminal Law. What do you enjoy doing out of the office? I enjoy creating soaps, body butters, lotions, sugar scrubs and - [Share the Love of Pro Bono](https://www.ncbarblog.com/fl-share-the-love-of-pro-bono/) - By Elysia Prendergast-Jones A new year comes with new commitments, new resolutions, and a fresh outlook on our impact in the community. This year, we want to invite you to start the new year by checking off your pro bono commitments for the year. Our family law bar is a very active bar with valuable - [2022 North Carolina Pro Bono Reporting Now Open](https://www.ncbarblog.com/pro-bono-2022-north-carolina-pro-bono-reporting-now-open/) - By Sylvia Novinsky Equal access to justice should exist for every individual, regardless of economic status. However, the 2021 Civil Legal Needs Assessment published by the North Carolina Equal Access to Justice Commission and Equal Justice Alliance, in partnership with UNC Greensboro’s Center for Housing and Community Studies, revealed that 86% of North Carolinians are - [Nominations Open for the Legal Practice Hall of Fame](https://www.ncbarblog.com/sld-nominations-open-for-the-legal-practice-hall-of-fame/) - By E. D. Gaskins Jr. For several years, I have served on the NCBA Law Practice Hall of Fame Selection Committee. It has been a privilege to do so, as the Committee reviews the nominating materials of some of the most outstanding attorneys in our state. It is inspiring to do so! The primary purpose - [Civics, Civility, and Collaboration: The Cornerstone of our Democracy – Law Day 2023](https://www.ncbarblog.com/yld-civics-civility-and-collaboration-the-cornerstone-of-our-democracy-law-day-2023/) - By Sidney A. Thomas The American Bar Association hosts Law Day each year on the first Friday in May to celebrate the role of law in our society and to cultivate a deeper understanding of the legal profession. Law Day 2023 will focus on “reminding us that together, we can collaborate to overcome our differences, - [Access to Our Courts](https://www.ncbarblog.com/al-access-to-our-courts/) - By W. Bain Jones Jr. This past year, the North Carolina Bar Association focused on access to our courts. The North Carolina State Bar also is evaluating this important subject. As our state becomes more populated and more diverse, it is good to look at how effectively our court system which includes Administrative Process is - [Erin Acaley – The Winner of the Fall 2022 Paralegal Division Student Scholarship](https://www.ncbarblog.com/pd-the-winner-of-the-fall-2022-paralegal-division-student-scholarship-erin-acaley/) - By The Scholarship Committee The Scholarship Committee had a number of excellent student essays submitted for the Fall 2022 Paralegal Division Student Scholarship. The topic, “What skillsets do you believe a paralegal should have in order to be successful?”, allowed students the chance to highlight not only the skills they believe make them a powerful - [Upcoming Pro Bono Opportunities](https://www.ncbarblog.com/eenr-upcoming-pro-bono-opportunities/) - By Cordon Smart Greetings Section Members, Anne Harvey, Mona O’Bryant and I serve as the co-chairs of the Environment, Energy, & Natural Resources Law Section Pro Bono Committee. We wanted to provide information about some upcoming pro-bono opportunities. Updates to EENR Environmental Law Fact Sheets In 2009, the EENR Section prepared a series of Environmental - [A Brand New Year: Looking Back at 2022 While Stepping Into 2023](https://www.ncbarblog.com/pd-a-brand-new-year-looking-back-at-2022-while-stepping-into-2023/) - By Yazmeen O. Gadalla Welcome, Paralegal Division members, to the new year! As we transition into a brand new calendar year, I would like to take a moment to thank you for being a part of our division and engaging with us. Our council and committee chairs have worked hard to bring quality endeavors to - [Administrative Law in the News – Recent Articles](https://www.ncbarblog.com/al-administrative-law-in-the-news-recent-articles/) - By the Communications Committee This post links to a wide variety of articles reflecting the breadth and depth of administrative law: a North Carolina entity’s administrative law-related legislative agenda; a new governor’s rule-repeal executive order; AI and regulation; the little-known role of contractors in federal rulemaking; and a Wall Street Journal article about a recent - [Family Law Section Update: January](https://www.ncbarblog.com/fl-family-law-section-update-january/) - By Ketan Soni A. We had a Council meeting on January 12, 2023. The next meeting is on March 23, 2023, in Cary, NC. You might ask: “Why wasn’t I invited?” The answer is: “You’re not signed up to volunteer as a committee chair or a council member." Then, you might say: “Well, how can - [Checking In: January 24, 2023](https://www.ncbarblog.com/checking-in-january-24-2023/) - Bradley Arant Boult Cummings LLP Selects New Counsel Bradley Arant Boult Cummings LLP announced that Leah M. Campbell has been elevated to counsel with the firm. Campbell practices in the Charlotte office. She specializes in the intersection of technology, regulation, securities law and financial services. She has represented financial services and insurance company clients in - [Pro Bono and Nominating Committee Updates](https://www.ncbarblog.com/dr-pro-bono-and-nominating-committee-updates/) - By Salim Uqdah We hope everyone’s 2023 is off to a great start! The Dispute Resolution Section asks all mediators, arbitrators, collaboratively trained practitioners/neutrals, paralegals, and attorneys to please complete this Pro Bono Survey. The survey measures pro bono work in the field of dispute resolution (including but not limited to mediation, arbitration, and collaborative - [Qualified Charitable Distributions from IRAs](https://www.ncbarblog.com/tax-qualified-charitable-distributions-from-iras/) - By John G. Hodnette Section 401(a)(9) requires annual minimum distributions from traditional IRAs beginning in the year the owner of the account attains age 72 or, if later, the year in which the person retires. These minimum distributions trigger income taxes at ordinary income rates where otherwise the recipient may wish not to receive distributions. - [Searching for Volunteers for the Grab-a-Coffee Program – Spring 2023](https://www.ncbarblog.com/yld-searching-for-volunteers-for-the-grab-a-coffee-program-spring-2023/) - 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 - [Demystifying Paralegal Credentials for Lawyers and Paralegals](https://www.ncbarblog.com/demystifying-paralegal-credentials-for-lawyers-and-paralegals/) - By Alicia Mitchell-Mercer Recently, I overheard a discussion regarding whether attorneys understand the content of paralegal programs and the meaning of the post-nominal certification credentials you increasingly see behind paralegals’ names. One person responded that many fledgling paralegals don’t understand the difference between being certified and having a certificate, so how can attorneys be expected - [“Parental Alienation”: Too Often a Red Herring in Child Custody Cases](https://www.ncbarblog.com/fl-parental-alienation-too-often-a-red-herring-in-child-custody-cases/) - By Suzanne Chester In October 2020, I wrote about the weaponization of the charge of parental alienation in family court, and how it obscures the multiple legitimate reasons children have for rejecting contact with a parent. In 2022, three influential organizations took a public position on this issue of parent-child contact problems. The American Professional - [Beyond Court-Ordered Mediation: Creating a Task Force to Evaluate Future Dispute Resolution Needs of North Carolinians](https://www.ncbarblog.com/dr-beyond-court-ordered-mediation-creating-a-task-force-to-evaluate-future-dispute-resolution-needs-of-north-carolinians/) - By Jim Cooley We move forward. The Council of the Dispute Resolution Section met on December 7, 2022, with 37 Council members, committee chairs and past section chairs in attendance. Up for discussion were seven possible task force topics and the results of a survey of Council members and other section leaders about those topics. - [A Message from the Section Chair](https://www.ncbarblog.com/co-a-message-from-the-section-chair/) - By Carl Burchette Dear Section Members: I have had the benefit of being a member in the section since law school, having been pushed to join by my law school professor. From the moment I joined the section, I found myself surrounded by smart, driven attorneys. As I became involved in committees and council meetings, - [Antitrust & Complex Business Disputes Law Section Annual CLE Program](https://www.ncbarblog.com/acbd-antitrust-complex-business-disputes-law-section-annual-cle-program/) - By Greg Skidmore The Antitrust & Complex Business Disputes Law Section invites you to register for its annual program on February 2, 2023. The program contains 7.0 hours of CLE credit, including 1.0 hour of credit for both ethics and substance abuse/mental health. The topics are tailored toward the active and aspiring business litigator, including navigating complex - [Even Small Gifts Make a Big Impact](https://www.ncbarblog.com/yld-even-small-gifts-make-a-big-impact/) - By Jonathan Bogues The North Carolina Bar Foundation’s (“NCBF”) chief objective is to unite the talent and generosity of the legal profession to be a power of greater good for North Carolinians. Much of the NCBF’s success depends on the commitment of donors and volunteers whose leadership inspires pro bono and public service programs that - [“The” Ohio State University and the Trademark Protection of Cultural Identity](https://www.ncbarblog.com/the-ohio-state-university-and-the-trademark-protection-of-cultural-identity/) - By Andrew McClain Adams College football season is upon us, and The Ohio State University is in the hunt for the playoffs. As good as they have been on the field, the school’s first win came before the season started. In June, the United States Patent and Trademark Office granted Ohio State an unusual trademark: - [“The” Ohio State University and the Trademark Protection of Cultural Identity](https://www.ncbarblog.com/sel-the-ohio-state-university-and-the-trademark-protection-of-cultural-identity/) - By Andrew McClain Adams College football season is upon us, and The Ohio State University is in the hunt for the playoffs. As good as they have been on the field, the school’s first win came before the season started. In June, the United States Patent and Trademark Office granted Ohio State an unusual trademark: - [Volunteer to Prepare Expunction Petitions Remotely](https://www.ncbarblog.com/pd-volunteer-to-prepare-expunction-petitions-remotely-3/) - By Rachel Royal On March 4, 2023, 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, the Mecklenburg County Clerk of Superior Court’s Office, District Attorney’s Office, and Public Defender’s Office. - [Federal Income Tax Update](https://www.ncbarblog.com/2022-federal-income-tax-update-3/) - By Keith A. Wood This is the last of three installments of this article. I. Bookkeeper Falls Victim to Section 6672 Trust Fund Recovery Penalty; Kazmi, TC Memo 2022-13. In Kazmi, a bookkeeper was found liable for the Section 6672 trust fund recovery penalty. The facts of this case are particularly sad. The bookkeeper, Mr. - [Member Spotlight: Ryan Fairchild](https://www.ncbarblog.com/sel-member-spotlight-ryan-fairchild/) - By Landis Barber and Ryan Fairchild Throughout the year, the Sports & Entertainment Law Section will be conducting interview spotlights of its members to showcase the careers of the section members. This month, the section is spotlighting Ryan Fairchild of Odin Law and Media. Fairchild is Chair of the Sports & Entertainment Law Section. What brought - [Updates from the Antitrust & Complex Business Disputes Law Section](https://www.ncbarblog.com/acbd-updates-from-the-antitrust-complex-business-disputes-law-section/) - By John P. Marshall Dear Colleagues, Welcome, albeit a bit late, to the 2022-2023 NCBA year! It is my privilege to serve as your chair for the bar year. Our section has a busy year planned. With COVID-19 now becoming a manageable and distant memory, be on the lookout for more networking opportunities that will - [“Parental Alienation”: Too Often a Red Herring in Child Custody Cases](https://www.ncbarblog.com/jjcr-parental-alienation-too-often-a-red-herring-in-child-custody-cases/) - By Suzanne Chester In October 2020, I wrote about the weaponization of the charge of parental alienation in family court, and how it obscures the multiple legitimate reasons children have for rejecting contact with a parent. In 2022, three influential organizations took a public position on this issue of parent-child contact problems. The American Professional - [Paralegal Spotlight: Johana Sanchez](https://www.ncbarblog.com/pd-paralegal-spotlight-johana-sanchez/) - By the Communications Committee This month’s Paralegal Spotlight is on Johana Sanchez, a Paralegal at Armendariz Law Office, PLLC. Johana began her legal career in her native country of Venezuela, where she earned a Bachelor’s degree in Law from the Universidad de Carabobo and a Master's degree in International Criminal Law from the Universidad Latino - [Paralegal Ethics: Deck the Halls, or Maybe Not!](https://www.ncbarblog.com/pd-paralegal-ethics-deck-the-halls-or-maybe-not/) - By Sarah L. White The holidays are fast approaching, and many of us are looking forward to holiday parties, delicious goodies adorning the breakroom counters, festive decorations, gifts, and more. However, it is not all fun, as the holidays bring an abundance of ethical concerns for the workplace. Below are some helpful tips and reminders - [Insurance Law Section Annual Meeting and CLE – January 26-27, 2023](https://www.ncbarblog.com/ins-insurance-law-section-annual-meeting-and-cle-january-26-27-2023/) - By Nikki Feliciano The North Carolina Bar Association’s Insurance Law Section is pleased to announce its upcoming CLE program, “The Continued Exploration of Insurance Law, Coverage, and Litigation Issues,” which is scheduled for Friday, January 27, 2023. Attendees will be able to attend the CLE in person at the Bar Center in Cary or via - [New North Carolina PTE Tax Can Reduce Federal Income Taxes](https://www.ncbarblog.com/tax-new-north-carolina-pte-tax-can-reduce-federal-income-taxes/) - By John G. Hodnette The Tax Cuts and Jobs Act of 2017 capped the deduction available to individual taxpayers under Section 164 to $10,000 for 2017 through 2025. That deduction includes state income taxes, real property taxes, and personal property taxes. To benefit taxpayers who own partnerships or S corporations, many states have enacted elective - [Checking In: December 14, 2022](https://www.ncbarblog.com/checking-in-december-14-2022/) - Compiled by Jessica Junqueira Barnwell Whaley Patterson & Helms, PLLC Announces New Attorney Brennan Ferguson has joined the firm. She practices in the areas of civil litigation, construction, insurance coverage and defense, and real estate. She has previously focused on creditor-debtor law, construction law, insurance defense, and litigation. Ferguson also volunteers with the Innocence Project. - [When Should Mediators Be Able To Write The Settlement Agreement For Parties?](https://www.ncbarblog.com/dr-when-should-mediators-be-able-to-write-the-settlement-agreement-for-parties/) - By Frank Laney In the early 1990s, I conducted mediations for divorcing couples and had a steady growing business. In most cases, one party or both had attorneys with whom they consulted, but those attorneys never came to the mediation meetings. So, I would draft a set of notes, recording the agreements the parties reached - [Changes to the Rules of Professional Conduct Regarding Client Confidentiality](https://www.ncbarblog.com/lt-changes-to-the-rules-of-professional-conduct-regarding-client-confidentiality/) - By Amy Richardson The Supreme Court of North Carolina recently approved amendments to Rules of Professional Conduct 1.6 (Confidentiality of Information) and 1.9 (Duties to Former Clients). The amendments permit a lawyer to disclose information acquired during the representation of a former client if the information is contained in the public record and disclosure is - [How to Stop Failing at Getting Your Pro Bono Hours](https://www.ncbarblog.com/fl-how-to-stop-failing-at-getting-your-pro-bono-hours/) - By Elysia Prendergast-Jones and Sarah Hill McIntyre Elysia Prendergast-Jones and Sarah Hill McIntyre are Co-Chairs of the Pro Bono Committee of the Family Law Section. They have taken on the important task of serving the underserved in addition to managing regular cases. The Pro Bono Committee is always looking for volunteers to assist clients across - [The Paralegal Division and Family Law Section Partner Again to Serve Guilford County Residents with Family Law Issues](https://www.ncbarblog.com/pd-the-paralegal-division-and-family-law-section-partner-again-to-serve-guilford-county-residents-with-family-law-issues/) - By the Paralegal Division Pro Bono Committee In April 2021, the Paralegal Division and the Family Law Section partnered for the first time to hold a Pro Se Custody and Family Law Advice Clinic for residents of Wake County. This pilot was held at the Blanchard Community Law Clinic and successfully served eleven clients by - [Federal Income Tax Update](https://www.ncbarblog.com/tax-federal-income-tax-update-2022-2/) - By Keith A. Wood This is the second of three installments of this article. I. Contemporaneous Written Acknowledgment Rules for Charitable Contributions of Aircraft and Vehicles; Izen vs. Commissioner (5th Cir. 2022). Mr. Izen donated a 50% interest in an aircraft to a charitable organization. The Fifth Circuit Court of Appeals upheld the earlier decision - [Pro Bono Spotlight: Randolph County Domestic Violence Volunteers](https://www.ncbarblog.com/pro-bono-spotlight-randolph-county-domestic-violence-volunteers/) - By Ashley Skaff In 2016, when the Greensboro Legal Aid office lost the funding necessary to provide representation for members of the community navigating Domestic Violence, or “DV,” court, Tom Robins, an attorney at Bunch & Robins and member of the Family Law Section of the North Carolina Bar Association, stepped up. In discussing his - [Checking In: November 22, 2022](https://www.ncbarblog.com/checking-in-november-22-2022/) - Compiled by Jessica Junqueira Carruthers & Roth, P.A. Adds New Associates Sydney ter Avest is now an associate attorney in the firm’s Business, Tax and Estates practice. She will focus on corporate and business law, estate planning, and wealth transfer and preservation. Ter Avest received a J.D. from Campbell Law School, where she was a - [Professional Mediator Guide to Certification](https://www.ncbarblog.com/dr-professional-mediator-guide-to-certification/) - By Salim Uqdah Salim Uqdah, a Dispute Resolution Council Member and Co-Chair of the Dispute Resolution Pro Bono Committee, discusses his journey to certification for North Carolina Dispute Resolution Commission’s Superior Court, Family Financial, and Clerk Mediation programs. What got you interested in the Dispute Resolution field? There are two answers to that question. A - [Transforming Transformative Use: A Synopsis of Andy Warhol Foundation for the Visual Arts, Inc. v. Goldsmith](https://www.ncbarblog.com/transforming-transformative-use-a-synopsis-of-andy-warhol-foundation-for-the-visual-arts-inc-v-goldsmith/) - By KimberMarie Faircloth On October 12, 2022, the Supreme Court heard oral arguments for The Andy Warhol Foundation for the Visual Arts, Inc.(AWF) vs. Lynn Goldsmith, et al.[1] The main issue revolves around “transformative” use under the Copyright Act[2] and how transformative the work must be to be protected by the doctrine of Fair Use - [Paralegal Ethics: Are You Really Being Ethical?](https://www.ncbarblog.com/pd-paralegal-ethics-are-you-really-being-ethical/) - By Sarah L. White Every paralegal knows the four main ethical guidelines that govern our profession. They have been drilled into us with every paralegal class and continuing education seminar over the course of our careers. Most of us probably could recite them verbatim in our sleep, but just so we are clear, paralegals must - [Dear July Bar Examinee](https://www.ncbarblog.com/yld-dear-july-bar-examinee/) - By Sarah Spangenburg Dear July Bar Examinee, You’re in the sweet spot . . . kind of. Law school graduation is quickly approaching, and the bar exam is still eight months away. Before you get too comfy though, we suggest you get started on the North Carolina Bar Application. This application, which opened November 2, - [Federal Income Tax Update](https://www.ncbarblog.com/tax-federal-income-tax-update-2022/) - By Keith A. Wood This is the first of three installments of this article. I. Audit Statistics: What Are Your Chances of Being Audited? The 2021 Internal Revenue Service Data Book contains audit statistics for 2011 through 2019. Below are audit statistics for 2019 returns: A. Audit Rates for Individual Income Tax Returns. During FY - [Two Winston-Salem Firms Help Local Church Avoid Foreclosure](https://www.ncbarblog.com/pro-bono-two-winston-salem-firms-help-local-church-avoid-foreclosure/) - First Church of God in Christ is a thriving church in Winston-Salem, North Carolina. They have owned their worship space property – which contains a building valued at almost $1 million – for 23 years. Like most commercial real estate owners, First Church had a five-year term on the loan that was secured by their - [So You’ve Been Appointed to a Juvenile Charged with First-Degree Murder](https://www.ncbarblog.com/cj-so-youve-been-appointed-to-a-juvenile-charged-with-first-degree-murder/) - By Eric Zogry So you’ve been appointed a juvenile charged with first-degree murder, but you didn’t handle the transfer from juvenile court – now what? Locate and Visit/Contact Your Client Remember, if your client is under 18, they will be housed in a juvenile detention center. There are twelve juvenile detention centers spread out across - [November Family Law Section Update](https://www.ncbarblog.com/fl-november-family-law-section-update/) - By Ketan Soni I’m thankful that I’m still your chair. You are probably thankful that Jill Jackson will be your next chair. Please don’t impeach me. We just had a Council meeting on November 17. Here’s an update on my goals. 1. Succession Plan: It’s going to get done by December 31, 2022. So far, - [Mark Your Calendars for This Year's Giving Tuesday](https://www.ncbarblog.com/mark-your-calendars-for-this-years-giving-tuesday/) - By Sarah Clark The Young Lawyers Division (YLD) and the North Carolina Bar Foundation (NCBF) are teaming up for the second year in a row to make November 29 a #GivingTuesday to remember! For this year, the YLD is raising money to fund the NCBF’s civic education and pro bono programs. By donating on November - [Important Rule Changes for the Rules Review Commission And Update on Rules Checklist](https://www.ncbarblog.com/al-important-rule-changes-for-the-rules-review-commission-and-update-on-rules-checklist/) - By W. Bain Jones Jr. At the November 17, 2022, meeting of the Rules Review Commission, it was announced that at the December 15, 2022, meeting, the Commission will review proposed changes to its rules concerning extension of time and other rules concerning the filling and review of rules. Though not presented at this meeting, - [NCBA Bankruptcy Section 2022 Lifetime Achievement Award Presented to Richard Sparkman](https://www.ncbarblog.com/bk-ncba-bankruptcy-section-2022-lifetime-achievement-award-presented-to-richard-sparkman/) - By the NCBA Bankruptcy Section On November 11, 2022, during the 45th Annual Bankruptcy Institute in Greensboro, North Carolina, the NCBA Bankruptcy Section presented Richard Sparkman with the 2022 Lifetime Achievement Award. Andrew W.J. Tarr, the Bankruptcy Section Awards Committee Chair, delivered the below remarks during the awards presentation: It is an honor to be - [Recap of New(er) to In House Counsel Program](https://www.ncbarblog.com/cc-recap-of-newer-to-in-house-counsel-program/) - By Sheila Spence, Alexandria Gwynn, and Clara Cottrell The New(er) to In House Counsel Program was held on Oct. 27 at the Bar Center. The purpose of the program was to provide firsthand experiences on what it’s like to work in house and to help those who are transitioning to in house within the first - [Transforming Transformative Use: A Synopsis of Andy Warhol Foundation for the Visual Arts, Inc. v. Goldsmith](https://www.ncbarblog.com/ip-transforming-transformative-use/) - By KimberMarie Faircloth On October 12, 2022, the Supreme Court heard oral arguments for The Andy Warhol Foundation for the Visual Arts, Inc.(AWF) vs. Lynn Goldsmith, et al.[1] The main issue revolves around “transformative” use under the Copyright Act[2] and how transformative the work must be to be protected by the doctrine of Fair Use - [Transferee Liability Under Section 6901](https://www.ncbarblog.com/tax-transferee-liability-under-section-6901/) - By John G. Hodnette In general, operating a business through an entity can provide limited liability in the event the entity is insolvent or goes out of business. Limited liability applies even to business taxes owed by an entity such as a C corporation. Some taxpayers have attempted to take advantage of that by causing - [Pro Bono Committee Update](https://www.ncbarblog.com/dr-pro-bono-committee-update/) - By Sean Vitrano Greetings and happy autumn from the Pro Bono Committee of the Dispute Resolution Section! Our team has been busy organizing for another successful bar year, and we invite you to participate. The Pro Bono Committee works to identify projects and programs that provide members of the Dispute Resolution Section meaningful opportunities to - [SOG Has Updated Its Collateral Consequences Tool – Check It Out](https://www.ncbarblog.com/al-sog-has-updated-its-collateral-consequences-tool-check-it-out/) - By Ann Wall The School of Government has updated its Collateral Consequences tool and published an article on the Criminal Law Blog about what the update entails: C-CAT 2.0 Is Here! The tool is probably most often used by criminal law practitioners, but all administrative law practitioners should be aware of it: 1. Check its - [The Administrative Law Section Council’s 2023 Legislative Discussion](https://www.ncbarblog.com/al-the-administrative-law-section-councils-2023-legislative-discussion/) - By W. Bain Jones At the Administrative Law Section Council Meeting on October 27, 2022, we were honored to have Representative Sarah Stevens speak to the Council. She outlined that she believed that the Administrative Procedure Oversight Committee will be focused on three issues concerning Administrative Law this upcoming session. They are: 1. Do all - [Pro Bono Is Worth My Time](https://www.ncbarblog.com/yld-pro-bono-is-worth-my-time/) - By Janelle Cline As lawyers, our time has value. I don’t mean just the indefinite notion that our time is valuable but a specific dollar amount attached to every six minute increment of our day. When I started billing by the hour, normal tasks took on a new significance. That traffic jam – $65; my - [Meet the Leaders, Part 1: Jill Jackson](https://www.ncbarblog.com/fl-meet-the-leaders-part-1-jill-jackson/) - By Ketan Soni Jill Jackson has been a staple of the family law community in North Carolina for over 20 years. You may know her as a fierce litigator, a seasoned negotiator, or literally a Wonder Woman™. (Ask her about this if you don’t know the reference.) In addition to these wonderful things, Jill has - [38th Annual North Carolina/South Carolina Labor and Employment Law CLE](https://www.ncbarblog.com/ll-38th-annual-north-carolina-south-carolina-labor-and-employment-law-cle/) - By Jennifer Spyker, Grant Osborne and Members of the Communications Committee of the Labor & Employment Law Section Council It’s not too late to register for the 38th Annual North Carolina/South Carolina Labor and Employment Law CLE, being held November 4-5, 2022, at the Renaissance in Downtown Asheville. Come join us in person for fall - [Join Us for a Food Bank Service Project on November 18!](https://www.ncbarblog.com/cc-join-us-for-a-food-bank-service-project-on-november-18/) - By Tracy M. Wright and Jane Yumi Paksoy As we get into the busy holiday season, don’t forget to take time to give back to your community. The Corporate Counsel Section is hosting an in-person volunteer opportunity at the Food Bank of Central and Eastern North Carolina’s Raleigh branch (1924 Capital Blvd) on Friday, November - [The Rulebook on REN](https://www.ncbarblog.com/al-the-rulebook-on-ren/) - By the North Carolina Department of the Secretary of State Whether it is Game 7 of the World Series, a knock-down, drag-out game of Monopoly, or a drive down I-40, they all have rules we must follow. Have you ever wanted to have input into the rulebook? Now is your chance for all of those - [Thirty Years of Workers’ Comp Mediation](https://www.ncbarblog.com/dr-30-years-of-workers-comp-mediation/) - By Judge J. Randolph (“Randy”) Ward This year marks the 30th anniversary of mediation in North Carolina‘s Workers' Compensation system, introduced by a pair of North Carolina Bar Association CLEs presented live on September 21, 1992, at the Raleigh’s Velvet Cloak Inn. “Mediation for Workers’ Compensation Counsel” was held in the morning, and “Worker’s Compensation - [Ketan Soni Presents "The New Community Platform"](https://www.ncbarblog.com/gov-ketan-soni-presents-the-new-community-platform/) - By Ketan Soni What You Need to Know About the New Community Platform This year, the NCBA has switched to a new online community platform. This new community platform for Sections, Divisions and Councils offers many more features than the previous system. Below is a summary of the basics and what you need to know - [Ketan Soni Presents "The New Community Platform"](https://www.ncbarblog.com/bk-ketan-soni-presents-the-new-community-platform/) - By Ketan Soni What You Need to Know About the New Community Platform This year, the NCBA has switched to a new online community platform. This new community platform for Sections, Divisions and Councils offers many more features than the previous system. Below is a summary of the basics and what you need to know - [Please Submit Your Coman Award Nominations!](https://www.ncbarblog.com/co-please-submit-your-coman-award-nominations/) - By Bryan Scott We are pleased to invite nominations for the Evelyn M. Coman Award for Distinguished Service in the Field of Construction Law. The award recognizes a lawyer in North Carolina who has made a significant contribution in the field of construction law – through case law or other professional achievement, exhibited a strong - [Diversity, Equity, & Inclusion (DEI) Series: A Note on Working with Older Adults and Clients with Diminished Capacity](https://www.ncbarblog.com/diversity-equity-inclusion-dei-series-a-note-on-working-with-older-adults-and-clients-with-diminished-capacity/) - By Allison Thomas and Niya Fonville Social isolation creates an increased risk for elder abuse.[1] Thus, with the emergence of the pandemic and with the number of elderly individuals in our society, lawyers may experience an influx of elderly clients. It’s important to note at the onset that not every elderly client will have diminished - [2021 Pro Bono Award Winners Recognized](https://www.ncbarblog.com/2021-pro-bono-award-winners-recognized/) - The 2021 Pro Bono Award winners were recognized during the virtual NCBA Annual Meeting on Thursday, June 17. The recipients are: Deborah Greenblatt Outstanding Legal Services Attorney Award: Dr. Johnnie C. Larrie – Legal Aid of North Carolina (Raleigh) Law Firm Pro Bono Award: Robinson Bradshaw (Charlotte) Law School Pro Bono Award: Elon University School - [Checking In: October 25, 2022](https://www.ncbarblog.com/checking-in-october-25-2022/) - Compiled by Jessica Junqueira Baker Donelson Adds New Shareholder The firm announced that Jill Walters is a shareholder. Walters has joined the Corporate Restructuring & Bankruptcy Group and practices in the Raleigh/Research Triangle office. She has more than 15 years of experience counseling clients in matters of corporate insolvency, distressed lending, restructuring and bankruptcy, and - [A Gift](https://www.ncbarblog.com/pvc-a-gift/) - The NCBA Professional Vitality Committee creates sourced articles centered on reducing inherent stress and enhancing vitality in the lives of legal professionals and offers those resources as a benefit for members of the North Carolina Bar Association. By Coleman Cowan I started a trial on Feb. 17, 2020, four weeks before the coronavirus covered the - [A Note To My Younger Self](https://www.ncbarblog.com/pvc-a-note-to-my-younger-self/) - The NCBA Professional Vitality Committee creates sourced articles centered on reducing inherent stress and enhancing vitality in the lives of legal professionals and offers those resources as a benefit for members of the North Carolina Bar Association. By Coleman Cowan Life is a journey. We all learn from our experiences. And if we’re paying attention, - [Ergo? What? My Aching Back](https://www.ncbarblog.com/pvc-ergo-what-my-aching-back/) - The NCBA Professional Vitality Committee creates sourced articles centered on reducing inherent stress and enhancing vitality in the lives of legal professionals and offers those resources as a benefit for members of the North Carolina Bar Association. By Theresa Joan Rosenberg We lawyers are terrific listeners. But . . . do we listen to our - [Isolation](https://www.ncbarblog.com/pvc-isolation/) - The NCBA Professional Vitality Committee creates sourced articles centered on reducing inherent stress and enhancing vitality in the lives of legal professionals and offers those resources as a benefit for members of the North Carolina Bar Association. By Michele Morris In the morning, immediately upon waking, my mind screaming at me: “Get up. Get out - [Pro Bono Spotlight: Salim Uqdah](https://www.ncbarblog.com/pro-bono-spotlight-salim-uqdah/) - By Sidney Thomas Salim Uqdah is a dedicated volunteer who is focused on educating and providing his dispute resolution skills to the people of North Carolina. Salim is a North Carolina Certified paralegal, Arkfeld E-Discovery Specialist, and NCDRC Certified Mediator with an immense talent for bringing people to the table. Salim left the Mecklenburg Courthouse - [Pro Bono Spotlight: Rachel Royal](https://www.ncbarblog.com/pro-bono-pro-bono-spotlight-rachel-royal/) - By Sarah Hill McIntyre A North Carolina State Bar Certified Freelance Paralegal, Rachel Royal is the founder of Royal Touch Legal & Business Solutions. As a freelance paralegal, Rachel provides virtual paralegal services to personal injury, family law, and real estate firms while also serving as a Project Coordinator for the North Carolina Pro Bono - [Pro Bono Spotlight: Anabel Rosa](https://www.ncbarblog.com/pro-bono-pro-bono-spotlight-anabel-rosa/) - By Mary Irvine Anabel Rosa has long held a commitment to giving back through service. “I know what it feels like to be the person who needs help,” describes Anabel. “I know what it feels like to not belong, to not have meaning, to not be able to speak with someone.” Anabel recalls a memory - [Pro Bono Volunteer Spotlight: Karen Fisher Moskowitz](https://www.ncbarblog.com/pro-bono-volunteer-spotlight-karen-fisher-moskowitz/) - By Karsin Williard Karen Fisher Moskowitz is the Director of the Consumer Protection Program at Charlotte Center for Legal Advocacy and has dedicated her legal career to serving the most vulnerable members of her community. Moskowitz uses her expertise as an attorney to help her clients know safety and stability and has practiced for more - [Pro Bono Spotlight: Sarah Beth Withers](https://www.ncbarblog.com/pro-bono-spotlight-sarah-beth-withers/) - By Karsin Williard Sarah Beth Withers is dedicated to bridging the justice gap in Eastern North Carolina. In 2017, She founded Inner Banks Legal Services, a non-profit law firm based in Historic Downtown Washington. Her goal was – and still is – to provide quality legal services for low-income and modest-means individuals and families who - [Celebrating National Pro Bono Week](https://www.ncbarblog.com/celebrating-national-pro-bono-week/) - By Manisha P. Patel Members of the North Carolina access to justice community are putting the focus on pro bono as part of the National Pro Bono Week Celebration. The annual celebration has been celebrated in conjunction with the American Bar Association’s National Celebration of Pro Bono: Moving Forward in a Post-Pandemic World (this year’s - [Pro Bono Reporting Information](https://www.ncbarblog.com/pro-bono-reporting-information/) - By Sylvia Novinsky Our Supreme Court notes “Equal Justice Under Law” on its building. Yet, access to this justice only truly exists when it is available to all members of our state, regardless of ability to pay. A failure to provide adequate legal services to those of modest means affects both the economic and social - [Be a Pro Bono Paralegal at this Year's 4ALL (Virtual) Statewide Service Day!](https://www.ncbarblog.com/pd-be-a-pro-bono-paralegal-at-this-years-4all-virtual-statewide-service-day/) - By Stephanie Crosby The 15th Annual 4ALL (Virtual) Statewide Service Day will be held on Friday, March 4, 2022, from 11 a.m. to 7 p.m. The 4ALL Statewide Service Day is a pro bono program of the North Carolina Bar Foundation and held in conjunction with the North Carolina Bar Association. During 4ALL, North Carolina - [October 23 to 29 is National Pro Bono Week 2022!](https://www.ncbarblog.com/october-23rd-to-29th-is-national-pro-bono-week-2022/) - By Katherine Asaro The North Carolina Bar Association Pro Bono Committee invites you to join us in celebrating National Pro Bono Week and all things pro bono. Pro bono legal service is vital in addressing unmet legal needs in North Carolina and across the country. We hope that pro bono is a part of your - [Pro Bono Spotlight: Katie Jenifer](https://www.ncbarblog.com/pro-bono-pro-bono-spotlight-katie-jenifer/) - By Sarah Hill McIntyre Talk with Katie Jenifer about her work and pro bono experiences, and it won’t take you long to see the depth of her commitment or the magnitude of the positive effect she’s had in the community. The proud mom of two queer kids, Katie was driven to enroll in North Carolina - [Pro Bono Spotlight: Blaine Sanders](https://www.ncbarblog.com/pro-bono-pro-bono-spotlight-blaine-sanders/) - By Allison Standard Constance Robinson Bradshaw & Hinson, PA’s Blaine Sanders is not only committed to pro bono work in his own practice but in facilitating opportunities for others to serve as well. For over thirty-five years, Sanders has built a litigation practice focusing on commercial, real estate, employment, and sports & entertainment law, and - [Pro Bono Spotlight: Anna Davis](https://www.ncbarblog.com/pro-bono-pro-bono-spotlight-anna-davis/) - By Dawn LaRue For attorneys, fewer things are more important than having an outstanding reputation amongst one’s professional peers. Reputation is something that is observed by others. For example, one attorney could be known for sporting flamboyant bow ties, another for her killer collection of Jimmy Choo shoes. While it’s good to score fashion and - [Pro Bono Spotlight: Kayla Britt](https://www.ncbarblog.com/pro-bono-spotlight-kayla-britt/) - By Kaitlyn Fudge Kayla Britt is the example of a what everyone strives for in a great lawyer: dedicated, professional, passionate, humble. A recipient of the NCBA YLD Young Lawyer of the Quarter for October through December 2020 and July through September 2021, Kayla has been working hard to serve those in North Carolina. Since - [Volunteer to Prepare Expunction Petitions Remotely](https://www.ncbarblog.com/pd-volunteer-to-prepare-expunction-petitions-remotely-2/) - By Rachel Royal 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 - [Join Us for The Sixth Annual MIP Minority Pre-Law Conference](https://www.ncbarblog.com/join-us-for-the-sixth-annual-mip-minority-pre-law-conference/) - By LaToya Powell On Saturday, March 21, 2020, the Minorities in the Profession Committee (“MIP”) of the North Carolina Bar Association will host the 6th Annual Minority Pre-Law Conference: "Putting the Pieces Together: Is Law School the Right Fit?" This year’s conference will take place from 8:30 a.m. until 3 p.m. at Duke University School - [MIP Committee Holds Interview Day](https://www.ncbarblog.com/mip-committee-holds-interview-day/) - By Jane Paksoy The Minorities in the Profession Committee's 1L Summer Associate Program (1L SAP) held its Interview Day at Ward and Smith's Raleigh office on Thursday, February 13. After a marathon day of interviews, eleven talented 1Ls were matched with participating firms and companies. Participating employers this year were Cranfill Sumner & Hartzog LLP; - [More Judicial Updates on COVID-19 (Mar. 19, 2020)](https://www.ncbarblog.com/more-judicial-updates-on-covid-19-mar-19-2020/) - By Daniel Adams North Carolina’s courts have taken further steps to address the impact of COVID-19 on the court system. North Carolina Supreme Court The Supreme Court will not be holding travel sessions in April or May. Cases previously scheduled for April or May may still be heard, at the litigants’ option: Via WebEx - [Report from Real Property Section Council Meeting](https://www.ncbarblog.com/report-from-real-property-section-council-meeting/) - By Brian Z. Taylor Real Property Section Members, I hope that you are managing well in this COVID-19 world we find ourselves in today. It is an understatement to say that it has definitely changed our lives and had drastic effects on how we conduct our law practices and businesses. I want to let you - [The Perils of Working from Home](https://www.ncbarblog.com/pd-the-perils-of-working-from-home/) - By Morag Polaski When I first started working from home ten years ago, I really wasn’t sure what exactly that was going to look like. Quite often, when people found out that I worked from home, the response was usually something along the lines of, “Oh, must be nice, going to work in your pajamas - [MIP’s Diverse Perspectives: LaToya Powell](https://www.ncbarblog.com/mip-mips-diverse-perspectives-latoya-powell/) - By LaToya Powell MIP's Diverse Perspectives is a 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 LaToya Powell, Assistant Legal Counsel, North Carolina Administrative Office - [Cryptocurrency, NFTs, Collectibles, and IP – NBA and the Arts Cross Over Into New Territory](https://www.ncbarblog.com/ip-cryptocurrency-nfts-collectibles-and-ip-nba-and-the-arts-cross-over-into-new-territory/) - By Daniel Goldstein In today’s age, blockchain, cryptocurrencies, and non-fungible tokens (NFTs) are sweeping the headlines and making buzz in the press. From artists, to musicians (Kings of Leon, Mike Shinoda), to athletes, investors and businesspeople alike, many are taking advantage of the juxtaposition of cryptocurrencies and their respective industries. It will be fascinating to - [Preparing for the Holidays](https://www.ncbarblog.com/pd-preparing-for-the-holidays/) - By Yazmeen O. Gadalla Hello, fellow division members, and happy holidays! As we come to the end of December, we have made it through another year together, adjusting to the challenges the world has presented us. I wish you all the best as we continue through our journeys! With these challenges, the holidays can be - [MIP's Diverse Perspectives: Evin L. Grant](https://www.ncbarblog.com/mips-diverse-perspectives-evin-l-grant/) - By Evin L. Grant 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 Evin L. Grant, Policy Director, North Carolina - [Want to Work as a Clerk? Tips for Aspiring Judicial Law Clerks](https://www.ncbarblog.com/yld-want-to-work-as-a-clerk-tips-for-aspiring-judicial-law-clerks/) - By Turner R. Albernaz Serving as a law clerk for a judge is an enriching experience for newly minted lawyers. I know a number of attorneys, young and old alike, who look back on their time clerking fondly and consider it one of the best experiences — if not the best experience — of their - [MIP's Get to Know New Members Series](https://www.ncbarblog.com/mip-mips-get-to-know-new-members/) - By Keisha Murray and Cherell M. Harris MIP's Get to Know New Members is a new blog feature to spotlight new members to the MIP Committee from North Carolina’s community of diverse attorneys and legal professionals. Members have the opportunity to introduce themselves to the broader community through a brief set of interview questions. This - [And the Award Goes to: Julian Mann III](https://www.ncbarblog.com/al-and-the-award-goes-to-julian-mann-iii/) - By the Communications Committee The first part of this article consists of reasons the section presented the award to Judge Mann, and the second part has his response to the presentation[1]: Julian Mann III is held in high esteem by the administrative law bar and has the respect of all parties in the administrative process - [Paralegal Spotlight: Jennifer Gaff](https://www.ncbarblog.com/pd-paralegal-spotlight-jennifer-gaff/) - By the Communications Committee This month’s Paralegal Spotlight is on Jennifer Gaff, a Senior Litigation Paralegal at Raleigh Law Center. Jennifer is a North Carolina Certified Paralegal who has been a paralegal for the past 15 years. She earned her Bachelor of Arts in Political Science from UNC Charlotte, and then later obtained her Paralegal - [2022 is not "2020, Too"](https://www.ncbarblog.com/fl-2022-is-not-2020-too/) - By 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 - [Recent Amendments to the North Carolina Business Corporation Act](https://www.ncbarblog.com/bl-recent-amendments-to-the-north-carolina-business-corporation-act-november-2021/) - By Heyward Armstrong, Dave Clement, and Justin Truesdale The North Carolina General Assembly recently approved Senate Bill 507 (the “Act”),[i] which makes a number of significant changes to the North Carolina Business Corporation Act (“NCBCA”), and the governor signed the Act into law on August 16, 2021.[ii] Certain provisions of the Act were effective immediately, and - [NC College Admission and Congressional Maps Take Center Stage at SCOTUS This Fall](https://www.ncbarblog.com/yld-nc-college-admission-congressional-maps-take-center-stage-at-scotus-this-fall/) - By Dan Gibson October and December will be big months for North Carolina at the U.S. Supreme Court. The Justices will hear two cases involving North Carolina in upcoming months. On Halloween, the Court will face the specter of race-conscious university admissions. Some justices may be spooked by the ghosts of Bakker, Grutter and Fisher, - [Register Now for the New(er) to In House Counsel Program and Networking Lunch!](https://www.ncbarblog.com/cc-register-now-for-the-newer-to-in-house-counsel-program-and-networking-lunch/) - By Clara Cottrell Everyone says, “I want to be closer to the business,” but when we worked through the transition from private practice to in-house counsel, we found out it is a bit more than that. We have obligations to one client represented at times by various stakeholders and competing interests, not to mention a - [Celebrating Pro Bono Month](https://www.ncbarblog.com/fl-celebrating-pro-bono-month/) - By Elysia Prendergast-Jones The month of October brings awareness to many causes. It is Cancer Awareness Month, Domestic Violence Awareness Month, and Pro Bono Month. Let’s talk about what we can do as family law attorneys to bring some awareness to Pro Bono Month. The North Carolina State Bar asks each lawyer to commit to - [Join us for the 2022 Health Law Boot Camp CLE](https://www.ncbarblog.com/hl-join-us-for-the-2022-health-law-boot-camp-cle/) - By Iain Stauffer The Health Law Section is pleased to announce the inaugural Health Law Boot Camp CLE, an exciting new program for early-career lawyers, seasoned lawyers looking for a refresher, and other professionals serving the health care industry. Please join your health law colleagues in person for this exciting new CLE program, Friday, October - [Using a Language Interpreter in Mediation](https://www.ncbarblog.com/dr-using-a-language-interpreter-in-mediation/) - By Steve Dunn Miscommunication and misunderstanding are two of the biggest obstacles in mediation. In most cases, there is plenty to disagree about even when the parties understand each other clearly. Mixed signals and misinterpretations make it hard to settle cases, but they are quite common. When the parties speak different languages, the risk of - [Pro Bono Month Spotlight: Be a Hero to a Hero](https://www.ncbarblog.com/yld-pro-bono-month-spotlight-be-a-hero-to-a-hero/) - By Samantha Gordon As attorneys, we have a unique superpower. We have the power to practice the law. Through Wills for Heroes, you can use that superpower for the greater good and be a hero to the heroes in your community. When you were in law school, Wills for Heroes may have been a pro - [October Family Law Section Update](https://www.ncbarblog.com/fl-october-family-law-section-update/) - By Ketan Soni Did you read my last post? Here it is. I’m still your chair. Jill Jackson is still your more pleasant vice-chair. Before reading the rest of this post, ask yourself: “Am I seriously going to be out-volunteered by Ketan Soni?” If the answer is: “Not while I still have breath in me!”, - [Looking Beyond Lawyers to Close the Access to Justice Gap](https://www.ncbarblog.com/fl-looking-beyond-lawyers-to-close-the-access-to-justice-gap/) - By Alicia Mitchell-Mercer and S.M. Kernodle-Hodges “If one wishes to know how justice is administered, one does not question the policemen, the judges, or the protected members of the middle class. One goes to the unprotected— those, precisely, who need the law's protection most! — and listens to their testimony. ~James Baldwin, "No Name on - [Taxation of Noncompete Agreements](https://www.ncbarblog.com/tax-taxation-of-noncompete-agreements/) - By John G. Hodnette Purchasers of a successful business have the reasonable concern that the prior owners will use their expertise to open a new business across the street that immediately competes with the one they just purchased. Noncompete agreements are key to ensuring that does not happen. How is the consideration paid for the - [The Cup of Coffee That Helped My Career](https://www.ncbarblog.com/yld-the-cup-of-coffee-that-helped-my-career/) - By Lauren Jones I didn’t know anyone when I moved from Illinois to North Carolina for law school. As if being a 1L isn’t terrifying enough, the old adage I kept hearing, that “It’s not what you know, but who you know,” made the prospect of networking feel intimidating and mysterious. However, through NCBA’s Grab-A-Coffee - [Attend the 45th Annual Bankruptcy Institute!](https://www.ncbarblog.com/bk-attend-the-45th-annual-bankruptcy-institute/) - By George F. Sanderson III As chair of this year’s planning committee, I invite you to attend the 45th Annual Bankruptcy Institute. The ABI is returning in person for the first time in three years! We will be at the Grandover Resort in Greensboro on November 11 and 12. Our return to our traditional live - [Suicide and the Legal Profession](https://www.ncbarblog.com/ip-suicide-and-the-legal-profession/) - By Ed Ergenzinger Earlier this year, a survey of lawyers and staffers hailing mostly from Biglaw revealed that 19% of respondents contemplated suicide at some point in their professional careers. These results, coupled with the shocking death by suicide of attorney and former Miss USA Cheslie Kryst, contributed to a growing groundswell of attention and - [Utilization Committee Update – Regulatory Reform Affecting Paralegals in North Carolina and Beyond](https://www.ncbarblog.com/pd-utilization-committee-update-regulatory-reform-affecting-paralegals-in-north-carolina-and-beyond/) - By The Utilization Committee North Carolina Regulatory Reform Update It has been two years since the State Bar’s Subcommittee to Study Regulatory Change had its first meeting on June 4, 2020, to study various types of regulatory reform (e.g., limited licensing, court navigators, regulatory sandbox). Highlights: On June 3, 2021, the Bar's Subcommittee Studying Regulatory - [Preparing for Disaster: How Young Lawyers Can Ready Themselves and Their Clients](https://www.ncbarblog.com/yld-preparing-for-disaster-how-young-lawyers-can-ready-themselves-and-their-clients/) - By Taylor Dewberry and Shameka Rolla A natural disaster doesn’t end when the wind dies down or the flooding subsides. For the individuals, families, and communities affected, the disaster can drag on for months, even years. Issues of inequity and unequal access to information/resources are further exacerbated by such disasters and often result in unequal - [The Pursuit of Truth](https://www.ncbarblog.com/al-the-pursuit-of-truth/) - By W. Bain Jones Jr. The pursuit of truth is the cornerstone of law. At North Carolina’s inception and when the present Constitution was enacted in the 1800s, this guiding precedent was in the forefront of our leaders’ actions. It is reflected in the Declaration of Rights where it is stated: Sec. 18. Court shall - [45th Annual Bankruptcy Institute: Registration Is Now Live!](https://www.ncbarblog.com/bk-45th-annual-bankruptcy-institute-registration-is-now-live/) - NCBA Members, Registration for the 45th Annual Bankruptcy Institute is now live! Click here to view the agenda, speakers, and registration information. This year’s Bankruptcy Institute will be held on November 11 and 12, 2022, at the Grandover Resort in Greensboro. A live webcast will be available for participants who may not be able to attend - [Beyond Court-Ordered Mediation: Should the Dispute Resolution Section Create A Task Force to Evaluate Future Dispute Resolution Needs of North Carolinians?](https://www.ncbarblog.com/dr-beyond-court-ordered-mediation-should-the-dispute-resolution-section-create-a-task-force-to-evaluate-future-dispute-resolution-needs-of-north-carolinians/) - By Jim Cooley The NCBA Dispute Resolution Section (DR Section) started as a committee of the NCBA which imagined a future, first, of court-ordered arbitration for small claims matters and, later, of court-ordered mediation of civil cases throughout the State’s Superior Court Division. Over time, the Committee successfully developed and implemented programs for the court-ordered - [Action Requested: Race & Equity Committee of the NCBA Dispute Resolution Section](https://www.ncbarblog.com/ec-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 - [You Cannot be Both an Employee and a Partner of a Partnership](https://www.ncbarblog.com/tax-you-cannot-be-both-an-employee-and-a-partner-of-a-partnership/) - 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 - [Let’s Talk About It: Welcome To The Ethics Committee](https://www.ncbarblog.com/pd-lets-talk-about-it-welcome-to-the-ethics-committee/) - 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 - [Sleeping With the Fishes](https://www.ncbarblog.com/fl-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 - [A New Bar Year, A New Beginning, The Same Great Division](https://www.ncbarblog.com/pd-a-new-bar-year-a-new-beginning-the-same-great-division/) - By Yazmeen O. Gadalla Hello to all of our wonderful Paralegal Division members! It is with great pleasure that I introduce myself to you as your 2022-23 Paralegal Division Chair. I would like to introduce you to this year’s officers: Yazmeen Gadalla, Chair Yazmeen Gadalla is a North Carolina Certified Paralegal currently employed at Hendren, - [eCourts Training Update](https://www.ncbarblog.com/lt-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 - [Wells Hall Becomes Chair of the ABA Section of Taxation](https://www.ncbarblog.com/tax-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 - [A Unique Government Internship – Focusing on Neutrality](https://www.ncbarblog.com/gps-a-unique-government-internship-focusing-on-neutrality/) - 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 - [How YLD Represented You at the American Bar Association Annual Meeting](https://www.ncbarblog.com/yld-how-yld-represented-you-at-the-american-bar-association-annual-meeting/) - 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 - [What is an IC-DISC?](https://www.ncbarblog.com/tax-what-is-an-ic-disc/) - 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 - [Grab-a-Coffee, and Give Back This Fall](https://www.ncbarblog.com/yld-grab-a-coffee-and-give-back-this-fall/) - 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 - [Checking In: August 30, 2022](https://www.ncbarblog.com/checking-in-august-30-2022/) - Compiled by Jessica Junqueira Attorney Joins Bradley Arant Boult Cummings LLP Bradley Arant Boult Cummings LLP announced that John S. McCool is now an associate attorney. McCool practices in the Charlotte office. He has joined the Construction Practice Group with the firm, where his focus is on construction litigation and transactions. He has experience as - [eCourts Training is Here!](https://www.ncbarblog.com/lt-ecourts-training-is-here/) - By Matt Van Sickle Hello Litigation Section Members. I am honored to serve the Litigation Section as Chair for the 2022-23 Bar Year, and will provide a roadmap for the coming year in another post. The purpose of today’s post is to let you know the Administrative Office of the Courts has released the schedule - [Small Firm & Technology Section: Welcome and Information](https://www.ncbarblog.com/sft-small-firm-technology-section-welcome-and-information/) - By Brandon Huffman Dear Members of the Small Firm & Technology Section: I am so honored that you have given me the privilege to serve as chair of the section this bar year. For those that don't know me: I am a lawyer in Raleigh and my firm, Odin Law and Media, launched in 2017 as a solo - [A Welcome Message from the 2022 Insurance Law Section Chair](https://www.ncbarblog.com/ins-a-welcome-message-from-the-2022-insurance-law-section-chair/) - By Brian Beverly Greetings NCBA Insurance Law Section members! I have the privilege of chairing the section this year. I’m hopeful that together, we can achieve my goals to learn from each other, spread that knowledge across all practice types, and find time for some fellowship. There are plenty of opportunities to participate. Events Council - [Carolyn Timmons Receives the Paralegal Division’s Endorsement for the NCSB Board of Paralegal Certification](https://www.ncbarblog.com/pd-carolyn-timmons-receives-the-paralegal-divisions-endorsement-for-the-ncsb-board-of-paralegal-certification/) - By the Special Nominations Committee On June 23, 2022, the North Carolina State Bar Board of Paralegal Certification (hereinafter the “Board”) notified the North Carolina Bar Association Paralegal Division (hereinafter the “Division”) of a call for nominations pursuant to 27 N.C.A.C. Chapter 1G – Section .0105 to fill an upcoming vacancy on the Board. For - [13 Recent Administrative Law Articles](https://www.ncbarblog.com/al-13-recent-administrative-law-articles/) - By the Communications Committee In this post, we provide several recent articles related to administrative law. We have not highlighted articles in quite a while, so some of these articles may be older. In addition, note that some articles may be behind paywalls, but usually, the paywalls allow one to four articles to be viewed - [The Basics of F Reorganizations](https://www.ncbarblog.com/tax-the-basics-of-f-reorganizations/) - By John G. Hodnette Among the tax-free reorganizations authorized by Section 368 is the F reorganization. Section 368(a)(1)(F) defines this type of reorganization as “a mere change in identity, form, or place of organization of one corporation, however effected.” This section prevents tax liability upon certain common changes in a business, including changes in a - [PACT Act To Provide Expanded Resources and Benefits to Veterans](https://www.ncbarblog.com/mvl-pact-act-to-provide-expanded-resources-and-benefits-to-veterans/) - By Jocelyn Mitnaul Mallette On August 10, 2022, President Joe Biden signed into law the Sergeant First Class Heath Robinson Honoring Our Promise to Address Comprehensive Toxics (PACT) Act of 2022. The PACT Act was championed by Senate Veterans’ Affairs Committee Chairman Jon Tester (D-Mont.) and Ranking Member Jerry Moran (R-Kan.). This bipartisan effort was - [Hot Ticket Alert – 2022 Family Law Fall CLE Program](https://www.ncbarblog.com/fl-hot-ticket-alert-2022-family-law-fall-cle-program/) - By Meredith Parker Are you looking to broaden your knowledge of family law? Are you in need of CLE hours? Have you missed the excitement of attending a fun-filled, in-person CLE with your favorite family law colleagues? If you answered “yes” to any of these questions, you’re in luck – registration for the 2022 Family - [Recent Administrative Law Cases](https://www.ncbarblog.com/al-recent-administrative-law-cases/) - By the Communications Committee Recent Administrative Law Cases and Articles Zoila Sorto-Guzman v. Merrick Garland. 4th Circuit. Docket: 20-1762 . Opinion Date: August 3, 2022. Here is an extract from Justia.com’s summary: “An immigration judge (IJ) found Petitioner’s testimony was credible and that one of the death threats she received had a nexus to her - [Save the Date for the 2022 Health Law Boot Camp CLE](https://www.ncbarblog.com/hl-save-the-date-for-the-2022-health-law-boot-camp-cle/) - By Iain Stauffer The Health Law Section is pleased to announce the inaugural Health Law Boot Camp CLE, an exciting new program for early-career lawyers, seasoned lawyers looking for a refresher, and other professionals serving the health care industry. Please join your health law colleagues in person for this exciting new CLE program, Friday, October - [Through Our Eyes – A Paralegal's View into Child Custody and Child Support](https://www.ncbarblog.com/pd-through-our-eyes-a-paralegals-view-into-child-custody-and-child-support/) - By Peggy Pardue As a Family Law paralegal, assisting clients with regard to child custody and child support is an important skill used daily. A paralegal may be the first point of contact for a client. Sometimes, when a client comes to your office in the early stage of their case, they are like a - [Profile of Cordon Smart – Brooks Pierce](https://www.ncbarblog.com/eenr-profile-of-cordon-smart-brooks-pierce/) - By Rick Kolb, L.G. Environmental law has been a practice in North Carolina since only the 1980s, and the early practitioners in North Carolina are now approaching the end of their careers if not already retired. In the past for the section newsletter, and later the section blog, I have profiled “senior” environmental attorneys Amos - [Federal Income Tax Update](https://www.ncbarblog.com/tax-federal-income-tax-update-4/) - By Keith A. Wood Tax Court Again Rules Emotional Distress is Not Physical Illness. In Tressler v. Commissioner, T.C. Summ. Op. 2021-33, the Tax Court held emotional distress damages are not excluded from income unless those emotional damages are attributable to a direct physical injury. Ms. Tressler brought a lawsuit against her former employer for - [Remembering Bob Mendenhall](https://www.ncbarblog.com/tax-remembering-bob-mendenhall/) - By Wells Hall 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 - [Building for a Better Tomorrow](https://www.ncbarblog.com/al-building-for-a-better-tomorrow/) - By W. Bain Jones Jr. 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 - [Greetings from Your Section Chair](https://www.ncbarblog.com/cc-greetings-from-your-section-chair/) - By 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 - [Welcome to a New (Bar) Year](https://www.ncbarblog.com/sel-welcome-to-a-new-bar-year/) - By 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 - [What is an Investment Partnership?](https://www.ncbarblog.com/tax-what-is-an-investment-partnership/) - By John G. Hodnette 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. - [Outstanding Paralegal Pro Bono Service Award Winner – Katie Riddle](https://www.ncbarblog.com/pd-outstanding-paralegal-pro-bono-service-award-winner-katie-riddle/) - By 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 - [Checking In: July 26, 2022](https://www.ncbarblog.com/checking-in-july-26-2022/) - 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 - [Quid Pro Quo: Charity Disclosure Requirements](https://www.ncbarblog.com/tax-quid-pro-quo-charity-disclosure-requirements/) - By John G. Hodnette 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. - [Golden Parachute Payments – Shareholder Approval Exception](https://www.ncbarblog.com/tax-golden-parachute-payments-shareholder-approval-exception/) - By John G. Hodnette Sections 280G and 4999 impose a 20% excise tax in addition to regular income taxes on individuals who receive an excess parachute payment upon a change of control or sale of a substantial portion of the assets of a corporation. Section 280G also prohibits the corporation from deducting the payment. However, - [Recent North Carolina Administrative Law Cases of Interest](https://www.ncbarblog.com/al-recent-north-carolina-administrative-law-cases-of-interest/) - By the Communications Committee North Carolina Supreme Court Bartley v. City of High Point, North Carolina Supreme Court, June 17, 2022, Published Whether the Court of Appeals properly affirmed the trial court's partial denial of defendant's motion for summary judgment as to the claims against him in his individual capacity, finding genuine issues of material - [How Expansively Is The Economic Loss Rule Being Applied Post-Crescent?](https://www.ncbarblog.com/co-how-expansively-is-the-economic-loss-rule-being-applied-post-crescent/) - By Matt Bouchard When Crescent University City Venture, LLC v. Trussway Manufacturing, Inc., 376 N.C. 54, 852 S.E.2d 98 (2020) was released in December 2020, the decision left some ambiguity about the scope of its intended reach. On the one hand, the North Carolina Supreme Court in Crescent reiterated that the purpose of the economic - [Thank You from Corporate Counsel Section Chair Christine Mazzone](https://www.ncbarblog.com/cc-thank-you-from-corporate-counsel-section-chair-christine-mazzone/) - By Christine Mazzone Hello Corporate Counsel Section members, It has been an honor to serve as Chair of the NCBA's Corporate Counsel Section for the 2021-2022 bar year. Thank you for your membership in the NCBA's Corporate Counsel Section and participation in the section’s events and programs this year. From fun networking events (including trivia - [Making Attorney Self-Care an Atomic Habit](https://www.ncbarblog.com/making-attorney-self-care-an-atomic-habit/) - By Ashley Banks As legal professionals, we dedicate significant time and energy to improving our practice, our knowledge, our business. But how much time do we devote to improving the way we care for ourselves? When is the last time you reviewed your self-care routine, implemented new self-care strategies, or set time aside for self-care - [Making Attorney Self-Care an Atomic Habit](https://www.ncbarblog.com/pvc-making-attorney-self-care-an-atomic-habit/) - By Ashley Banks As legal professionals, we dedicate significant time and energy to improving our practice, our knowledge, our business. But how much time do we devote to improving the way we care for ourselves? When is the last time you reviewed your self-care routine, implemented new self-care strategies, or set time aside for self-care - [NCBA Environment, Energy and Natural Resources Section: 2021-2022 Year In Review](https://www.ncbarblog.com/eenr-north-carolina-bar-association-section-on-environment-energy-and-natural-resources-2021-2022-year-in-review/) - By Amy P. Wang, Outgoing Section Chair I am honored to have served as the Environment, Energy and Natural Resources (EENR) Section Chair for 2021-2022. As we are set to begin anew next month, it's important that we reflect on the past year and the challenges we faced as a Section. An uptick in COVID-19 - [Learning to Say No (Professionally)](https://www.ncbarblog.com/pd-learning-to-say-no-professionally/) - By Katie Riddle Why does the word “no,” a two-letter, concise word, carry such a heavy weight when used in a professional setting? I think of the use of the word “no” in my personal life. My husband may ask if we should have dinner at one restaurant, and I am not anxious or worried - [Checking In: June 28, 2022](https://www.ncbarblog.com/checking-in-june-28-2022/) - Compiled by Jessica Junqueira Anderton Joins The Law Offices of James Scott Farrin Bradley Anderton has joined the firm. He has prior experience serving as the Assistant District Attorney of the 15th Prosecutorial District of North Carolina. He holds a J.D. from the University of North Carolina School of Law. There, he was a recipient - [Checking In: May 31, 2022](https://www.ncbarblog.com/checking-in-may-31-2022/) - Compiled by Jessica Junqueira Fox Rothschild Selects New Partner Troy D. Shelton has been named a partner with the firm. He practices in the Litigation Department in the firm’s Raleigh office. Shelton has both trial and appellate experience. He has litigated cases in the areas of class actions, antitrust, employment disputes, land use and family - [Checking In: April 19, 2022](https://www.ncbarblog.com/checking-in-april-19-2022/) - Compiled by Jessica Junqueira New Associate Joins Barnwell Whaley Patterson & Helms William Thomas has joined the firm as an associate attorney. Thomas focuses his practice on civil litigation, insurance coverage and defense, and employment law. He has prior experience in employment litigation and workers’ compensation law. While in law school, Thomas served as an - [Annual Meeting Report from the Real Property Section Chair](https://www.ncbarblog.com/rp-annual-meeting-report-from-the-real-property-section-chair/) - By Christina Freeman Pearsall Dear Real Property Section: We had a wonderful time in Asheville at our Real Property Section Annual Meeting and CLE! It was our first in-person meeting in two years! If you weren’t able to join us – we missed you! Please plan to attend next year. As we always do, we - [Key Takeaways from the IAPP Global Privacy Summit 2022](https://www.ncbarblog.com/pds-key-takeaways-from-the-iapp-global-privacy-summit-2022/) - By Will Quick After two-plus years of mostly attending CLEs, webinars, and other knowledge-building events via Zoom, Teams or some other virtual platform, it was great to get together with like-minded privacy professionals in Washington, D.C., April 10-13 for the 2022 IAPP Global Privacy Summit. I’ll be honest, I did not know what to expect - [Reflections on 2022's IAPP Global Privacy Summit](https://www.ncbarblog.com/pds-reflections-on-2022s-iapp-global-privacy-summit/) - By Taylor Ey I could not help but compare and contrast this year's trip to Washington, D.C., for the IAPP's Global Privacy Summit to the last one I attended, which was in 2019. The venue was the same (the Convention Center in Washington, D.C.), and being in the building felt, at times, like I had - [It’s Not Goodbye, Just See You Later – 2021-22 NCBA Small Firm & Technology Section Wrap-Up](https://www.ncbarblog.com/sft-its-not-goodbye-just-see-you-later-2021-22-ncba-small-firm-technology-section-wrap-up/) - By Alicia W. Lewis Attorneys and legal professionals in solo and small firms are some of the hardest working individuals in the industry. No matter your practice area, you juggle your caseload and clients, run a business behind the scenes, volunteer for professional and pro bono causes, hopefully throw in some exercise or time for - [Specialist Series: Fourth Installment](https://www.ncbarblog.com/fl-specialist-series-fourth-installment/) - By Ketan Soni and Carolyn “Lynn” Krueger-Andes Being Special(ist) Here are the high level results from our last post, as far as frequently missed questions: 1. Which of the following are acceptable in moving forward with an absolute divorce? (select all that apply) 3 / 22 2. What prior names may a woman resume upon - [Transitioning In House](https://www.ncbarblog.com/cc-transitioning-in-house/) - By Christine Mazzone, Gabe Wright, Laura Chipman, and Clara Cottrell The Knowledge Resource Committee led by Sheila Spence and Nickeyea Wilkinson-Pickett collected four stories from in-house counsel and career coaches regarding how they handled transitions into new lines of work, including transitions from roles in law firms to in-house roles, new in-house jobs, and promotions - [Out of the Office Series: Fitness Edition](https://www.ncbarblog.com/yld-out-of-the-office-series-fitness-edition/) - By Desirae Hutchinson, Robyn Sanders, Sloan Carpenter, and Larissa Mañón Mervin Desirae Hutchinson Where do you work and what is your job title? I work at Cape Fear Valley Health System and am Assistant Counsel there. What type of law do you practice? Healthcare/ In-house counsel What do you enjoy doing out of the office? - [When Children Reject Contact With a Parent](https://www.ncbarblog.com/fl-when-children-reject-contact-with-a-parent/) - By Suzanne Chester As a child’s attorney, I read an article by the child psychiatrist, Dr. Roy Lubit, with interest. The article is entitled "Valid and invalid ways to assess the reason a child rejects a parent: The continued malignant role of ‘parental alienation syndrome’" and is available in the Journal of Child Custody, 16(1): - [When Children Reject Contact With a Parent](https://www.ncbarblog.com/jjcr-when-children-reject-contact-with-a-parent/) - By Suzanne Chester As a child’s attorney, I read an article by the child psychiatrist, Dr. Roy Lubit, with interest. The article is entitled "Valid and invalid ways to assess the reason a child rejects a parent: The continued malignant role of ‘parental alienation syndrome’" and is available in the Journal of Child Custody, 16(1): - [Court of Appeals Upholds Summary Judgment for Design Professional Based on Established Law Regarding Duty and Bad Faith](https://www.ncbarblog.com/co-court-of-appeals-upholds-summary-judgment-for-design-professional-based-on-established-law-regarding-duty-and-bad-faith/) - By Nancy Litwak On April 19, 2022, the Court of Appeals rendered its opinion in Southeast Caissons, LLC v. Choate Construction Company, Choate Construction Group, LLC, and Falcon Engineering, Inc., No. COA21-223, 2022 WL 1146261 (N.C. Ct. App. April 19, 2022). Plaintiff Southeast Caissons, LLC (“Plaintiff”) appealed from an Order granting Falcon Engineering, Inc.’s (“Falcon”) - [MIP's Diverse Perspectives: Giovonni Wade](https://www.ncbarblog.com/mip-mips-diverse-perspectives-giovonni-wade/) - By Giovonni Wade 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 Giovonni Wade, Director of Diversity Initiatives, University of - [Recent National Articles about North Carolina Tax Matters](https://www.ncbarblog.com/tax-recent-national-articles-about-north-carolina-tax-matters/) - By Herman Spence III There have been several recent national articles about North Carolina tax matters. 1. The May 11, 2022 issue of Taxes – The Tax Magazine has an article entitled “100 Years of State and Local Taxation in North Carolina.” The article is by Roby B. Sawyers, who is a professor in - [The 2022 Distinguished Paralegal Award Winner – Grace Ward](https://www.ncbarblog.com/pd-the-2022-distinguished-paralegal-award-winner-grace-ward/) - By the Communications Committee Each year, the North Carolina Bar Association’s Paralegal Division seeks nominations for a Paralegal Division regular member who has actively participated in paralegal activities, such as civic/community volunteering, paralegal leadership, paralegal education, and promotion of the paralegal profession during the nomination period. This year, the Awards Committee was proud to present - [Searching for Volunteers for the Grab-a-Coffee Program – Summer 2022 Launch](https://www.ncbarblog.com/yld-searching-for-volunteers-for-the-grab-a-coffee-program-summer-2022-launch/) - By Kayla Britt and Matt Meinel The YLD's Law Student Outreach Committee is continuing its flagship Grab-a-Coffee Program (“GaC”) over the summer! GaC is a statewide program that pairs law students with practicing attorneys based on their practice area(s) of interest. Discussion topics may include the attorney’s path to their current employment, what the practice is - [Cleo Le Anne Ackerman – The Winner of the Spring 2022 Paralegal Division Student Scholarship](https://www.ncbarblog.com/pd-cleo-le-anne-ackerman-the-winner-of-the-spring-2022-paralegal-division-student-scholarship/) - By the Scholarship Committee The Scholarship Committee had an amazing selection of student essays submitted for the Spring 2022 Paralegal Division Student Scholarship. The topic, “What do you envision your day-to-day life of a paralegal to be?” allowed for students to outline their expectations of the paralegal career, and for some, detail what it can - [Why Do We Make Such a Big Deal about Awards?](https://www.ncbarblog.com/al-why-do-we-make-such-a-big-deal-about-awards/) - By the Communications Committee The practice of law is many things – challenging, intellectually stimulating, problem solving, creative (and fun). At its best, the practice of law is built upon the shoulders, and with the help, of those who have gone before us, as well as our peers. Giving Bar Association awards is a way - [Micro Mindfulness For Modern Lawyers](https://www.ncbarblog.com/micro-mindfulness-for-modern-lawyers/) - By Colleen L. Byers We don’t need anything else to add to our to-do list. We don’t need to overhaul our entire practice. Instead, we can do one little thing that could make a big, positive impact through a practice called micro mindfulness. Micro mindfulness is a practice of interspersing small doses (think less than - [Who’s New at OAH](https://www.ncbarblog.com/al-whos-new-at-oah/) - By the Communications Committee The past two years have changed not only where and how we work, but with whom we work. After several employee retirements and departures, the Office of Administrative Hearings has welcomed the following new members to the administrative bench: The Honorable Michael C. Byrne was appointed and sworn in as an - [My Vision for the Legal Profession: Prioritizing Attorney Mental Health](https://www.ncbarblog.com/yld-my-vision-for-the-legal-profession-prioritizing-attorney-mental-health/) - This piece was selected as the winning entry in the YLD’s 2022 Writing Competition. By Natalia Talbot By the time I retire from practicing law, I envision a legal profession that values and prioritizes mental health. My vision is motivated by personal loss and experience, and a sincere hope for change.[1] Just before dawn on - [Video of Appellate Insights Program with Judge Toby J. Heytens](https://www.ncbarblog.com/ap-video-of-appellate-insights-program-with-judge-toby-j-heytens/) - By Dan Gibson We have some good news if you missed the recent Appellate Insights Program with the Honorable Toby J. Heytens of the Fourth Circuit Court of Appeals. We recorded it, and you can watch it online. You can access the recording by clicking on this link and entering the following passcode: zw7?7n3u Judge - [The NCBA YLD Announces the Winner of the 2022 Writing Competition](https://www.ncbarblog.com/yld-the-ncba-yld-announces-the-winner-of-the-2022-writing-competition/) - By Claire O'Brien and Michael Cohen The NCBA YLD is pleased to announce the winner of our 2022 Writing Competition: Natalia Talbot, “My Vision for the Legal Profession: Prioritizing Attorney Mental Health.” Natalia’s piece addresses the critical issue of attorney mental health. She shares her own journey, identifies important resources, and proposes specific steps we - [Assessment of Civil Legal Needs in NC – Presentation to the Administrative Law Section Council](https://www.ncbarblog.com/al-assessment-of-civil-legal-needs-in-nc-presentation-to-the-administrative-law-section-council/) - By the Communications Committee N.C. Supreme Court Associate Justice Anita Earls was the guest speaker at the April 14, 2022, meeting of the Administrative Law Section Council. Her presentation summarized a report titled “In Pursuit of Justice: An Assessment of the Civil Legal Needs of North Carolina.” The report, issued in April 2021, was generated - [Duty to Defend in North Carolina – Recent Cases](https://www.ncbarblog.com/ins-duty-to-defend-in-north-carolina-recent-cases/) - By Alan Ruley The duty to defend is a threshold question in nearly every insurance coverage matter. Several recent decisions from federal and state courts in North Carolina contain excellent discussions and analysis of that duty. They are summarized below. 1. Craige v. Geico, No. 1:19-cv-408, 2020 WL 6946937 (M.D.N.C. November 25, 2020, Judge Schroeder). - [Keep Your Data Safe and Secure - Join Us for the 2022 Health Law Section Annual CLE Program](https://www.ncbarblog.com/hl-keep-your-data-safe-and-secure-join-us-for-the-2022-health-law-section-annual-cle-program/) - By Iain Stauffer The last few years have seen dramatic changes in health care. As change happens, it is always important to keep privacy and security in mind. The NCBA Health Law Section’s Annual CLE Program will include a session involving “Privacy and Data Compliance Challenges From All Angles: Practical Tips to Manage Risk.” From - [The Tax Section Returns to Kiawah Island for Memorial Day!](https://www.ncbarblog.com/tax-the-tax-section-returns-to-kiawah-island-for-memorial-day/) - After a 3-year hiatus, the Tax Section returns to beautiful Kiawah Island, SC for its annual meeting and CLE program, May 27-29, 2022. The 3-day program includes sessions on state and federal tax, tax policy, and planning, with added ethics and technology sessions. Speakers include well-known professionals from private practice, government, and education sectors. The - [Paralegal Spotlight: Peggy Pardue](https://www.ncbarblog.com/pd-paralegal-spotlight-peggy-pardue/) - By the Communications Committee This month's Paralegal Spotlight is on Peggy Pardue. I am a North Carolina Certified Paralegal at Hampson Family Law located in Raleigh. I attended Elon college for one year before transitioning my studies to a community college. I also became a notary public in the '80s. While formal education may be - [Register Now for the Section's Annual Meeting and the 2022 Tri-State Environmental Law Conference](https://www.ncbarblog.com/eenr-register-now-for-the-sections-annual-meeting-and-2022-tri-state-environmental-law-conference/) - By Andrew Wagner Turn off your webcams and join us at the farm for our section’s Annual Meeting and Social on May 4. Then, pack your bags and head down to Charleston on June 16-18 for the 2022 Tri-State Environmental Law Conference! Our Section will hold its Annual Meeting and Social on May 4 at - [Join Us for the 2022 Health Law Section Annual CLE Program](https://www.ncbarblog.com/hl-join-us-for-the-2022-health-law-section-annual-cle-program-2/) - By Iain Stauffer In addition to health care, the COVID-19 pandemic has raised many questions and issues for human resources and employment law. The NCBA Health Law Section’s Annual CLE Program will include a session involving “HR Gone WILD: Shots, Shouts, Shortages and More.” This session will incorporate a panel discussion including an in-house lawyer - [Breaking News – Upcoming 2022 Health Law Section Annual CLE Program](https://www.ncbarblog.com/hl-breaking-news-upcoming-2022-health-law-section-annual-cle-program/) - By Iain Stauffer The last few years have seen dramatic changes in health care, especially the expanding role of telemedicine. The NCBA Health Law Section’s Annual CLE Program will include a session involving “The Telemedicine Explosion – Policy Considerations and Practical Realities.” This session will cover a wide range of topics including a discussion of - [Appellate Practice Section Meeting and CLE](https://www.ncbarblog.com/ap-appellate-practice-section-meeting-cle/) - By the Appellate Practice Section This year's Appellate Practice Section meeting and CLE – Appellate Lawyering in Context – is on April 27, 2022. After a COVID-19 hiatus, we are back to an in-person program, which has a live webcast available, too. You can register online here. We have great content this year. North Carolina - [Join Us for the 2022 Health Law Section Annual CLE Program](https://www.ncbarblog.com/hl-join-us-for-the-2022-health-law-section-annual-cle-program/) - By Iain Stauffer The last few years have seen dramatic changes in health care. The NCBA Health Law Section’s Annual CLE Program will kick off with a presentation by Dr. Robert Saunders, a Senior Director of Research at Duke University’s Margolis Center for Health Policy, addressing recent innovations and their impact on the future of - [Annual Meeting: Transcending Today's Paralegal](https://www.ncbarblog.com/pd-annual-meeting-transcending-todays-paralegal/) - By the CPE Committee On May 6, 2022, the Paralegal Division will host its first in-person annual meeting since May 2019. The pandemic stopped the planning of the 2020 annual meeting in its tracks. That year’s Chair, Tina Dadio, hosted the first online annual meeting for the division. We thought that 2021 would bring better - [Checking In: February 22, 2022](https://www.ncbarblog.com/checking-in-february-22-2022/) - Parker Poe Welcomes Shalanna Pirtle as Chief Talent, Diversity & Inclusion Officer Parker Poe Adams & Bernstein LLP announced that Shalanna Pirtle will serve as its Chief Talent, Diversity & Inclusion Officer. Pirtle will oversee all aspects of talent management, diversity, equity, and inclusion. She is overseeing a professional development program that will offer learning, - [North Carolina and North Carolina Attorneys Need RON – Now](https://www.ncbarblog.com/rp-north-carolina-and-north-carolina-attorneys-need-ron-now/) - By Jason M. Peltz[1] North Carolina needs its own permanent Remote Online Notarization (“RON”) legislation. By implementing carefully drafted RON legislation, similar to what was contained in the original House Bill 776 (H776) with suggested critical modifications by a stakeholder group (more below)[2], North Carolina will not only meet current demands in an increasingly technology-based - [Are Public Payment Bond Rights Assignable Under NC Law? Maybe.](https://www.ncbarblog.com/are-public-payment-bond-rights-assignable-under-nc-law-maybe/) - By Brett Becker Contractors, like other businesses, often find it advantageous to assign their accounts in exchange for some other form of consideration from the assignee. What is different about a contractor’s accounts, as compared to most other businesses, is that the amounts owed might be secured by payment bonds. It should not be disputed - [Peace Award Recipient: John Sarratt](https://www.ncbarblog.com/dr-peace-award-recipient-john-sarratt/) - By Frank Laney Many mediators describe themselves as reformed litigators – lawyers who have spent decades in the litigation trenches, fighting court battles for their clients. Then, at some point in their career, they have an epiphany – they realize that there is a better way to get their clients to where the client wants - [Breaking Up Is Hard to Do, but It Doesn’t Have to Be: Ethics Opinion Outlines Procedures for Departing Attorney’s Email Account](https://www.ncbarblog.com/bk-breaking-up-is-hard-to-do-but-it-doesnt-have-to-be-ethics-opinion-outlines-procedures-for-departing-attorneys-email-account/) - By Natalie Gray On January 21, 2022, the North Carolina State Bar Council issued 2021 Formal Ethics Opinion 6, which contains guidance for firms regarding their ethical responsibilities for a departing lawyer’s email account. The entire text of the Opinion can be found here. In the adopted ethics opinion, the lawyer was departing a firm - [Checking In: March 22, 2022](https://www.ncbarblog.com/checking-in-march-22-2022/) - Compiled by Jessica Junqueira Ramseur Maultsby LLP Welcomes Tina Hlabse Tina Hlabse has joined Ramseur Maultsby. Hlabse engages in employment litigation, counseling, training, and workers’ compensation defense. She has more than 20 years of experience in litigation and counseling. Hlabse previously served as General Counsel for the N.C. Department of Agriculture & Consumer Services and - [Juvenile Justice and Children's Rights Section Annual CLE – April 1, 2022](https://www.ncbarblog.com/jjcr-juvenile-justice-and-childrens-rights-section-annual-cle-april-1-2022/) - By Michelle F. Lynch The Juvenile Justice and Children’s Rights Section annual CLE will be held April 1, 2022, from 9 a.m. to noon. You can attend in person or by live webcast. Register for the CLE here. The CLE will consist of 3.0 MCLE hours, covering legislative changes in juvenile delinquency law, restorative justice, - [Outside the Office: Featuring Greg Higgins](https://www.ncbarblog.com/cc-outside-the-office-featuring-greg-higgins/) - By Jane Paksoy Welcome to the first post of the Outside the Office blog post series! Have you been missing the opportunity to connect with fellow Corporate Counsel Section members? Are you curious about the 524 other members in our fabulous section? Here’s your opportunity to get to know each other Outside the Office. First - [Volunteer Opportunity: NCBA Pro Se Custody and Family Law Advice Clinic](https://www.ncbarblog.com/pd-the-paralegal-division-and-family-law-section-partner-to-serve-wake-county-residents-with-family-law-issues/) - By the Paralegal Division Pro Bono Committee The Paralegal Division has partnered with the Family Law Section to hold a Pro Se Custody and Family Law Advice Clinic for residents of Wake County. This clinic is a pilot program, and while it is currently limited to the Wake County area, the hope is that it - [Legal Authority for Restrictions of Public Access and Conduct in Guilford County Facilities](https://www.ncbarblog.com/14571-2/) - By Mark Payne Federal and State law have long-recognized that the public does not have unfettered access to public buildings. The U.S. Supreme Court has noted that “it is settled law that the First Amendment does not guarantee access to property simply because it is owned or controlled by the government.” Hemmati v. United States, - [Paralegal Spotlight: Ileigh Kuga](https://www.ncbarblog.com/pd-paralegal-spotlight-ileigh-kuga/) - By the Communications Committee This month’s Paralegal Spotlight is on Ileigh Kuga. Before I started my career as a paralegal, my intentions were to go to law school. I planned my undergraduate career with that intention in mind; however, my undergraduate advisor threw me a curveball. He suggested that I go and work for an - [New Proposed Rules for Group Tax Exemptions](https://www.ncbarblog.com/tax-new-proposed-rules-for-group-tax-exemptions/) - By John G. Hodnette Section 501(a) provides an exemption from income taxation for certain organizations. For decades, the IRS has provided a procedure allowing multiple organizations to receive tax exemption under the same umbrella central organization. Such group exemption process was instituted to relieve the IRS from the burden of individually processing a large number - [NCBA Government & Public Sector Section Scholarship Experience](https://www.ncbarblog.com/gps-ncba-government-public-sector-section-scholarship-experience/) - By Jericho Cook I spent this past summer as a legal intern in the Office of the Federal Public Defender for the Eastern District of North Carolina. I have always been interested in public interest, as well as in the role of defense attorneys, and thanks to the $1,000 scholarship provided by the North Carolina - [Nominate a Deserving Colleague for the Legal Practice Hall of Fame Award!](https://www.ncbarblog.com/sld-nominate-a-deserving-colleague-for-the-legal-practice-hall-of-fame-award/) - By Dan Hartzog You may have seen that nominations for the North Carolina Bar Association’s Legal Practice Hall of Fame are now open and are set to close on March 25, 2022. All of you are busy and have other things to do, but I want to encourage you take a little time to consider - [Military and Veterans Law Section Honors John Brooker](https://www.ncbarblog.com/mvl-military-and-veterans-law-section-honors-prof-john-brooker/) - By Jocelyn Mitnaul Mallette The Military & Veterans Law (MVL) Section is proud to recognize professor John W. Brooker as the 2021 recipient of the Kirk Warner Award for Distinguished Service to Military and Veterans. This award recognizes an individual who has provided not only outstanding service to military members and/or veterans, but who also - [Don’t Overlook Key Employment Agreement Provisions During Due Diligence](https://www.ncbarblog.com/bl-dont-overlook-key-employment-agreement-provisions-during-due-diligence/) - By Marc E. Gustafson Having been involved in a fair number of due diligence reviews over the course of my career, I can’t imagine there is a single due diligence checklist that doesn’t include an examination of key employment agreements. And anyone tasked with performing that assessment would certainly check to ensure those agreements include - [Developments in Case Law Concerning Debtor Qualifications Under the SBRA](https://www.ncbarblog.com/bk-developments-in-case-law-concerning-debtor-qualifications-under-the-sbra/) - By Jonathan Dickerson The Small Business Reorganization Act of 2019 (“SBRA”) provides a new remedy for small businesses looking to use bankruptcy for a fresh start. The SBRA’s streamlined process makes it possible for small business debtors to reorganize and rehabilitate their financial affairs more efficiently. But, to qualify for reorganization under the SBRA, there are requirements - [New Kid on the Block (Pandemic Version)](https://www.ncbarblog.com/pvc-new-kid-on-the-block-pandemic-version/) - By Kelly Carroll, with assistance from Linsay Boyce Psychologists refer to the place outside the comfort zone as a place of “optimal anxiety.”[1] Being a “new” attorney (whether practicing in a new jurisdiction or recently licensed) during a pandemic is more than being outside of your comfort zone; it is more like being in a - [February Update from the Real Property Section Chair](https://www.ncbarblog.com/rp-update-from-the-real-property-section-chair-2/) - By Christina Freeman Pearsall Dear Real Property Section: The Real Property Section Council continues to work diligently on behalf of the section. Below is a summary of those efforts, as reported in our last Council meeting on February 8, 2022. Return to the Vault Program I, personally, am very excited about this new section program. - [NCBA Small Firm &Technology Section Content Survey](https://www.ncbarblog.com/sft-ncba-small-firm-technology-section-content-survey/) - By Erin Edgar and Shannon Lanier Through our postings on the NCBarBlog, we strive to do our part to help the NCBA fulfill its mission of promoting the administration of justice and encouraging the highest standards of integrity, competence, civility, and the well-being of others in a very special way. We would like to hear from - [Volunteer Remotely for the Charlotte Expunction Clinic](https://www.ncbarblog.com/pd-volunteer-remotely-for-the-charlotte-expunction-clinic/) - By Rachel Royal On April 23, 2022, the Charlotte Expunction Project will hold another clinic at the Mecklenburg County Courthouse. This project is a partnership between the North Carolina Pro Bono Resource Center (PBRC), the SelfServe Center, the Mecklenburg County Clerk of Superior Court’s Office, the District Attorney’s Office, and Public Defender’s Office. During the - [Out of the Office Series: Artisan Edition](https://www.ncbarblog.com/yld-out-of-the-office-series-artisan-edition/) - By Dawn Blagrove, Anne Keyworth and Preetha Rini Dawn Blagrove Where do you work and what is your job title? I work at Emancipate NC and am the Executive Director. What type of law do you practice? Criminal, Civil Rights, and Social Justice What do you enjoy doing out of the office? Painting What inspires - [Technology Tips for CM/ECF](https://www.ncbarblog.com/bk-technology-tips-for-cm-ecf/) - By Shelley K. Abel Greetings from the WDNC Bankruptcy Administrator’s Office. We are back to share some more helpful technology tips for using Case Management/Electronic Case Files (“CM/ECF”). I. Generate a list of all open cases in which you have made an appearance. Did you know that you can do a search on CM/ECF for - [Federal Income Tax Update: Part II](https://www.ncbarblog.com/tax-federal-income-tax-update-part-ii/) - By Keith A. Wood I. IRS Continues to Crack Down on S Corporation Disguised Wages. In Ward & Ward Company v. Commissioner, T.C. Memo. 2021-32, the Tax Court held payments from an S corporation law firm to its owner/shareholder were wages subject to self-employment tax rather than a Subchapter S distributions of profit. II. Court - [Case Law Update: Barus v. Coffey (Failure to State a Claim, Child Support)](https://www.ncbarblog.com/fl-case-law-update-barus-v-coffey-failure-to-state-a-claim-child-support/) - By Rebecca Watts Barus v. Coffey, January 4, 2022, Court of Appeals of North Carolina, Rule 12(b)(6) and custody modification The trial court entered a permanent order in 2014 that awarded primary custody to father during the school year and shared custody during the summer months. This order also determined that each party should be financially - [Session Law 2022-1 Results in Significant Changes to Multiple Aspects of Construction Law](https://www.ncbarblog.com/co-session-law-2022-1-results-in-significant-changes-to-multiple-aspects-of-construction-law/) - By Anthony Bradley ("Brad") Eben, III This year, North Carolina owners, developers, and contractors will need to read up on new legislation that could fundamentally affect their businesses. On January 26, 2022, Governor Roy Cooper signed Session Law 2022-1. This legislation, most of which is effective as of March 1, significantly changes North Carolina General - [Specialist Series: Round Three](https://www.ncbarblog.com/fl-specialist-series-round-three/) - By Ketan Soni and Carolyn “Lynn” Krueger-Andes Being Special(ist) Here are the results from our last post (51 responses): Question # % Correct Answers 1 34% 2 84% 3 46.9% 4 16% (YES, 16%) 5 12% 6 44.9% 7 58% 8 68% 9 67.3% 10 72% On average, 50.4% of responders selected the correct answer. - [It’s that Time of the Year: Legal Feeding Frenzy Season Starting Soon!](https://www.ncbarblog.com/yld-its-that-time-of-the-year-legal-feeding-frenzy-season-starting-soon/) - By Meredith Brewer and Spencer Fritts Around 1 in 5 children are food insecure in North Carolina, and over 1.4 million North Carolinians – from children to seniors – face food insecurity and hunger in our state. The NCBA YLD’s Legal Feeding Frenzy is an opportunity for our legal community to come together to fight hunger - [NCBA Elder & Special Needs Law Section 2021-2022 CLE Scholarship Program](https://www.ncbarblog.com/elder-law-ncba-elder-special-needs-law-section-2021-2022-cle-scholarship-program/) - By Shirley Diefenbach The North Carolina Bar Association Elder & Special Needs Law Section (NCBA-EL) recognizes that, although the public perceives lawyers to be among the most affluent members of society, in fact, many attorneys struggle to make ends meet, need to pay off large amounts of law school debt, or sometimes suffer from economic - [Adelante! Moving Forward Event](https://www.ncbarblog.com/mip-adelante-moving-forward-event/) - By Preetha Suresh Rini The North Carolina Bar Association’s Minorities in the Profession Committee (MIP) presented the annual ¡Adelante! | Moving Forward event on Saturday, January 29, 2022, via Zoom. Preetha Suresh Rini (Robinson Bradshaw) and Giovonni Wade (UNC Law) co-chaired the event and participated in the program. The event was presented to inform law - [CAFA Exception or Requirement? A Pane-ful Choice for Defendants](https://www.ncbarblog.com/acbd-cafa-exception-or-requirement-a-pane-ful-choice-for-defendants/) - By Kyle Medin In last fall’s television sensation Squid Game, unwilling participants in a gruesome game show compete in a series of deceptively simple challenges where one wrong move can have lethal consequences. The penultimate challenge is to cross a bridge made up of pairs of glass panes. In each pair, one pane is tempered - [Greetings from the Corporate Counsel Section Pro Bono Committee!](https://www.ncbarblog.com/cc-greetings-from-the-corporate-counsel-section-pro-bono-committee/) - By Tracy M. Wright and Jane Paksoy Co-chairs, Jane and Tracy here, with some exciting pro bono opportunities! Sign up for the upcoming DLRP Clinic on February 17, co-hosted by the Corporate Counsel Section and the NC Pro Bono Resource Center. Did you know that under North Carolina law, a person who fails to appear - [Wadsworth v. Wadsworth (Security For Child Support, Alimony)](https://www.ncbarblog.com/fl-wadsworth-v-wadsworth-security-for-child-support-alimony/) - By Rebecca Watts Wadsworth v. Wadsworth, Court of Appeals of North Carolina, December 21, 2021 (Security For Child Support, Alimony) The trial court entered a child support and alimony order. The order established a $1,900.00 a month, 20-year term alimony obligation; a prospective monthly child support obligation; and an $18,026.75 child support arrearage. The court - [Mindfulness: A Helpful Habit for Bar Study and Beyond](https://www.ncbarblog.com/yld-mindfulness-a-helpful-habit-for-bar-study-and-beyond/) - By Deborah M. Mergner We have all heard the phrase, “new year, new me.” If you have time to scroll through social media or check out the latest news article, you are no stranger to articles or posts about goals for the new year. Eat better. Exercise more. Read a new book every week. Maybe - [Checking In: January 18, 2022](https://www.ncbarblog.com/checking-in-january-18-2022/) - Bailey & Dixon, LLP Names Cress Partner Christina Cress has been named as partner with Bailey & Dixon, LLP. Cress has prior experience serving as a staff attorney at the North Carolina Utilities Commission. She practiced as in-house counsel to the North Carolina Board of Funeral Service, where she also served for a time as - [The New Corporate Transparency Act and Its Potential Impact on North Carolina Commercial Real Estate Attorneys](https://www.ncbarblog.com/rp-the-new-corporate-transparency-act-and-its-potential-impact-on-north-carolina-commercial-real-estate-attorneys/) - By Margaret Shea Burnham [1] The Corporate Transparency Act of 2019 (“CTA”)[2] was enacted January 1, 2021, as part of the Anti-Money Laundering Act of 2020 (“AMLA”), which is part of the National Defense Authorization Act for Fiscal Year 2021 (“NDAA”).[3] This article contains highlights[4] of the CTA, an outlook of regulations to come, and - [Case Law Update: Hirschler v. Hirschler (Civil and Criminal Contempt)](https://www.ncbarblog.com/fl-case-law-update-hirschler-v-hirschler-civil-and-criminal-contempt/) - By Rebecca Watts Hirschler v. Hirschler, Court of Appeals of North Carolina, December 21, 2021 (Civil and Criminal Contempt) A custody order granted primary custody to mother and visitation to father, including visitation from June 1 through July 10 each year in Florida. When the parties’ daughter was 16, she informed her parents that she - [Pro Bono Opportunities Update](https://www.ncbarblog.com/ll-pro-bono-opportunities-update/) - By Leann Walsh, Michael Elliot, and Jennifer Bills Help Create How-To Guides for Young Lawyers Happy New Year from the Pro Bono Committee of the NCBA Labor & Employment Law Section! Are you looking for a great way to engage with the section and volunteer a small piece of time? We have a great opportunity - ["Out of the Office" Series](https://www.ncbarblog.com/yld-out-of-the-office-series/) - By Kayla Britt At the beginning of the Covid-19 pandemic, when uncertainty was at its highest and I was spending all my time at home, I randomly had the desire to paint. Previously, I did not draw or paint well, so the idea was just to do something fun to pass time. However, painting turned - [Pro Bono Volunteer Opportunity: Save the Date](https://www.ncbarblog.com/pd-pro-bono-volunteer-opportunity-save-the-date/) - By Amanda Owens On March 17, 2022, the Paralegal Division will be hosting the next Driver’s License Restoration Project Virtual Clinic. This clinic will further the efforts of the Driver’s License Restoration Pro Bono Project, which launched in 2017, to address the crisis-level license suspension rate in North Carolina. I volunteered for the virtual clinic - [What's Going On in the Dispute Resolution Section](https://www.ncbarblog.com/dr-whats-going-on-in-the-dispute-resolution-section/) - By Jim Cooley Jim Cooley here. Vice chairs, like vice presidents, don’t have much productive to do, so I thought I would give you a quick report on the Council’s December 1, 2021, meeting, and the upcoming events in March and May 2022. Mark your calendar for the section’s CLE on March 18 featuring Ken - [An Aspirational Statement of Equality and Civility](https://www.ncbarblog.com/an-aspirational-statement-of-equality-and-civility/) - By Adam G. Linett The North Wind and the Sun got into a dispute about which one was stronger. To put the issue to a test, they decided that whoever sooner made a traveler take off his cloak would be the more powerful and win the argument. The Wind blew with all its might, but - [Patent Pro Bono Program is Seeking Volunteer Attorneys](https://www.ncbarblog.com/ip-patent-pro-bono-program-is-seeking-volunteer-attorneys/) - By Karsin Williard The North Carolina Bar Foundation’s Patent Pro Bono Program, formerly part of NC LEAP (Lawyers for Entrepreneurs Assistance Program), provides pro bono counseling for low-wealth clients seeking patent assistance. The program is in partnership with Georgia Lawyers for the Arts and has helped many low-wealth North Carolina inventors to file patents for - [Join us at the Pro Bono Table on February 3!](https://www.ncbarblog.com/ec-join-us-at-the-pro-bono-table-on-february-3/) - By Mallory Lidaka and Samantha Aktug Hello section members! We are looking forward to the upcoming NCBA conference at the Grandover next week, the first to be held in person for the past two years! On behalf of the Pro Bono Committee of the Workers’ Compensation Section, we wanted to make you aware of an - [2022 Antitrust & Complex Business Disputes Law Section Program](https://www.ncbarblog.com/acbd-2022-antitrust-complex-business-disputes-law-section-program/) - By John P. Marshall The Antitrust & Complex Business Disputes Law Section invites you to register for its annual program on February 3, 2022. The program promises a full agenda and plenty of CLE credit through timely presentations designed for the active and aspiring business litigator. We will also have the very popular View From - [Equal Justice Works Career Fair](https://www.ncbarblog.com/yld-equal-justice-works-career-fair/) - By Julia Zabinski The job search can be incredibly stressful, and it is easy to let this stress consume much of one’s mental capacity. One thing that I have learned in law school is that career fairs are a beautiful thing. Plenty of networking and job opportunities are all in one location. Moreover, career fairs - [Divorce From Bed and Board: Multiple Choice](https://www.ncbarblog.com/fl-divorce-from-bed-and-board-multiple-choice/) - By Ketan Soni and Carolyn Krueger-Andes Being Special(ist) Here are the results from our last post (22 responses): Question # % Correct Answers 1 41% 2 47% 3 28.6% 4 38% 5 33% 6 28.6% 7 76.2% 8 23.8% 9 90.5% 10 81% On average 48.7% of responders selected the correct answer. So, if - [Embracing Creativity in the Law](https://www.ncbarblog.com/yld-embracing-creativity-in-the-law-2/) - By Tiqeece Brown The legal profession has an antiquated pedagogical style of existence, from court proceedings to the Socratic teaching method. Many lawyers can be conservative and are opposed to taking risks. Therefore, one may speculate this could be the reason why the law is lethargic with advancing particular initiatives. Many feel that creativity should - [Embracing Creativity in the Law](https://www.ncbarblog.com/yld-embracing-creativity-in-the-law/) - By Tiqeece Brown The legal profession has an antiquated pedagogical style of existence, from court proceedings to the Socratic teaching method. Many lawyers can be conservative and are opposed to taking risks. Therefore, one may speculate this could be the reason why the law is lethargic with advancing particular initiatives. Many feel that creativity should - [2022 Family Law Intensive: Expert Level Information](https://www.ncbarblog.com/fl-2022-family-law-intensive-expert-level-information/) - By Meredith Parker and Ryan Schultz Introducing: Isn't There an Expert for That? (2022 Family Law Intensive Program) Thursday and Friday, January 27-28, 2022 Attention all Family Law Specialists and Family Law Practitioners with 8+ years of practice! Your deadline to register for the 2022 Family Law Intensive Program is fast approaching – register today to secure - [Amendments to the North Carolina Business Corporation Act Permanently Authorize Virtual-Only Shareholders’ Meetings](https://www.ncbarblog.com/bl-amendments-to-the-north-carolina-business-corporation-act-permanently-authorize-virtual-only-shareholders-meetings/) - By Heyward Armstrong, Dave Clement, and Justin Truesdale In September 2021, the North Carolina General Assembly passed, and Governor Roy Cooper signed into law, Session Law 2021-162 (House Bill 320), Part I of which includes amendments to the North Carolina Business Corporation Act (NCBCA) to authorize North Carolina corporations to conduct shareholders’ meetings entirely by - [Searching for Volunteers for the Grab-a-Coffee Program – Spring 2022 Launch](https://www.ncbarblog.com/yld-searching-for-volunteers-for-the-grab-a-coffee-program-spring-2022-launch/) - By Kayla Britt and Matt Meinel The YLD’s Law Student Outreach Committee is continuing its flagship Grab-a-Coffee Program (“GaC”) during the spring academic semester. GaC is a statewide program that pairs law students with practicing attorneys based on their practice area(s) of interest. Discussion topics may include the attorney’s path to their current employment, what the - [Nominate a Colleague for an NCBA Pro Bono Award](https://www.ncbarblog.com/lt-nominate-a-colleague-for-an-ncba-pro-bono-award/) - By Karsin Williard Each year, the North Carolina Bar Association recognizes members for their substantial contributions to pro bono service in North Carolina. The nomination deadline for 2021-22 NCBA Pro Bono Award recognition is February 18. Please consider nominating a colleague for pro bono recognition. You can find more information and a nomination form here. - [An Aspirational Statement of Equality and Civility](https://www.ncbarblog.com/pvc-an-aspirational-statement-of-equality-and-civility/) - By Adam G. Linett The North Wind and the Sun got into a dispute about which one was stronger. To put the issue to a test, they decided that whoever sooner made a traveler take off his cloak would be the more powerful and win the argument. The Wind blew with all its might, but - [More Money, More Problems: Equitable Distribution/Alimony Edition](https://www.ncbarblog.com/fl-more-money-more-problems-equitable-distribution-alimony-edition/) - By Ketan Soni I took a hiatus from all the wrong laws. Two main reasons: I wanted to give you all a break from my rambling, and I was paralyzed in figuring out which of the many aspects of the wrong laws I was going to talk about next. Trying to figure that out was - [The North Carolina Bar Association’s Young Lawyers Division Announces its 2022 Writing Competition: “Legal Visionaries”](https://www.ncbarblog.com/yld-the-north-carolina-bar-associations-young-lawyers-division-announces-its-2022-writing-competition-legal-visionaries/) - By Claire O'Brien and Michael Cohen The YLD Communications Committee, in conjunction with YLD leadership, is excited to announce that its 2022 Writing Competition, “Legal Visionaries,” is open as of today, January 19! This year, we invite you to tell us how you envision the practice of law changing between now and when you - [Administrative Law Section Ethics Update](https://www.ncbarblog.com/al-administrative-law-section-ethics-update/) - By Nicholas Dowgul Over the last twelve months, there have been a number of changes to the North Carolina Rules of Professional Conduct. The Ethics Committee for the NCBA Administrative Law Section has done a great job of compiling some important ethics changes in 2021. Some of the below ethics opinions and rules are applicable - [The Evolving Practice – Construction Law in North Carolina](https://www.ncbarblog.com/co-the-evolving-practice-contraction-law-in-north-carolina/) - By Patrick Wilson Forty years ago, construction law in North Carolina was not much to speak of. “Construction law” as a practice area enjoyed only a slight existence, and you would have been hard-pressed to find a “construction attorney.” Now, when searching for construction attorneys online, you will find hordes of firms and individuals offering - [What You Need to Know about Remote Depositions in 2022](https://www.ncbarblog.com/lt-what-you-need-to-know-about-remote-depositions-in-2022/) - By PJ Puryear With Covid came a new chapter in most litigators’ lives: remote depositions. There are no doubt lovers and haters of this development, but there is also no doubt this technological development is here to stay. Accordingly, everyone needs to be aware that N.C. Gen. Stat. § 10B-25, which authorized “emergency video notarization” - [Are You Specialist Material?](https://www.ncbarblog.com/fl-are-you-specialist-material/) - By Ketan Soni and Carolyn Krueger-Andes Being Special(ist) We’re all busy all the time. Some of you have dreams of being special. Some of you have dreams of being a specialist. The hurdle to that dream is the nightmare of the specialist exam. We are here to help you add bunny ears and fuzzy slippers to - [Limited Licensing and Regulatory Reform Update](https://www.ncbarblog.com/pd-limited-licensing-and-regulatory-reform-update/) - By the Utilization Committee Happy New Year from the NCBA Paralegal Division’s Utilization Committee! One mission of the Utilization Committee is to keep the Paralegal Division informed concerning potential regulatory reform in North Carolina and other jurisdictions that might impact the paralegal profession. As you may be aware, the North Carolina State Bar Subcommittee Studying - [U.S. Supreme Court Agrees to Hear Injured Veteran’s Employment Claim](https://www.ncbarblog.com/yld-us-supreme-court-agrees-to-hear-injured-veterans-employment-claim/) - By Christian Smith-Bishop and Anna Davis Lawyers, veterans, public sector employers and HR departments all should be aware of an upcoming Supreme Court case that involves a challenge to a state's sovereign immunity under the federal Uniformed Services Employment and Reemployment Rights Act of 1994 (“USERRA”). If sovereign immunity is upheld as a basis to - [Marketable Securities as Money Under Partnership Tax Rules](https://www.ncbarblog.com/tax-marketable-securities-as-money-under-partnership-tax-rules/) - By John G. Hodnette Section 731(c) generally treats marketable securities as money in determining gain or loss on a distribution to a partner. Section 731(a)(1) provides no gain is recognized on a distribution to a partner except to the extent any money distributed exceeds the adjusted basis of the partner in the partnership interest. The - [2021 Reflections and Moving Forward](https://www.ncbarblog.com/pd-2021-reflections-and-moving-forward/) - By Shawana Almendarez Another year of unprecedented times has caused the council to experience some transitions in its members whose terms have not yet expired. I am pleased to announce that Yazmeen Gadalla will serve as Interim Treasurer and Kimberly Johnson will serve as an Interim Council Member for the remainder of the year. Jennifer - [Mendez v. Mendez (Bad Faith Imputation)](https://www.ncbarblog.com/fl-mendez-v-mendez-bad-faith-imputation/) - By Ryan Schultz Mendez v. Mendez, Court of Appeals of North Carolina, December 21, 2021 Defendant sought a modification of child support, citing the changing needs of the children based on their involvement in new activities, including music lessons, fencing, and acting classes. Defendant also requested an award of attorney’s fees in the amount of - [LexisNexis African Ancestry Network LexisNexis Rule of Law Foundation Fellowship](https://www.ncbarblog.com/yld-lexisnexis-african-ancestry-network-lexis-nexis-rule-of-law-foundation-fellowship/) - By Kailyn Kennedy In 2021, LexisNexis cast a new Fellowship project from its African Ancestry Network and LexisNexis Rule of Law Foundation focused on solutions to eliminate systemic racism in legal systems. To be considered for this privilege, each law school student was given the opportunity to create a project that could provide solutions to - [State v. Carter and the North Carolina Exclusionary Rule](https://www.ncbarblog.com/crr-state-v-carter-and-the-north-carolina-exclusionary-rule/) - By Christopher Brook The North Carolina Supreme Court decision in State v. Carter stands apart from modern federal jurisprudence in holding that Article 1, section 20 of the North Carolina Constitution – North Carolina's analog to the Fourth Amendment – does not permit a good-faith exception to the exclusionary rule. In other words, evidence collected in violation - [NC Supreme Court Starts a Podcast](https://www.ncbarblog.com/ap-nc-supreme-court-starts-a-podcast/) - By Dan Gibson Listening to your oral arguments can improve your practice – and the North Carolina Supreme Court has just made it easier. Thanks to the tireless efforts of Fred Wood and the suggestion of our section's communications chair, the North Carolina Supreme Court has a podcast. The Court is uploading the audio from - [Prenatal Abandonment](https://www.ncbarblog.com/fl-prenatal-abandonment/) - By Jessica Wollum While my last post focused on pregnancy support, this post focuses on what occurs when fathers fail to provide support, or at least fail to meet the court’s support definitions. Under prenatal abandonment theory, birth fathers lose “parental rights to newborn[s] by neglecting parental responsibilities during” pregnancy.[1] However, this theory can be - [Getting Involved in Your NCBA Section: A Case Study](https://www.ncbarblog.com/elder-law-getting-involved-in-your-ncba-section-a-case-study/) - By Kathleen R. Rodberg It’s probably fair to say that each attorney wants to be competent in his or her area of practice, but how can you set yourself apart in a particular area of law and take your practice to the next level? Having just reached my ninth year as an elder and special - [Was 2019 the “Year of Privacy” in the U.S.? (Or Will It Be 2020?)](https://www.ncbarblog.com/was-2019-the-year-of-privacy-in-the-u-s-or-will-it-be-2020/) - By Matt Cordell What a year it has been! As one year closes and another begins, let us take a moment to reflect on the significance of 2019. It may not be an exaggeration to say that 2019 brought some of the most important changes in privacy and data security law that most of us - [Salary Negotiations: Previous and Upcoming YLD Events!](https://www.ncbarblog.com/yld-salary-negotiations-previous-and-upcoming-yld-events/) - By Bryan Howard As an NCBA Law Student Representative for North Carolina Central School of Law this year, I appreciated the YLD Law Student Outreach Committee hosting “Salary Negotiations 101 with Karen Chopra” on November 1. If you missed the event, I encourage you to view the recording here. As a non-traditional law student with - [Call for Nominations – Zoning, Planning, and Land Use Section Award of Excellence](https://www.ncbarblog.com/zplu-call-for-nominations-zoning-planning-and-land-use-section-award-of-excellence/) - By Lisa Glover Do you know a land use law superstar? Please consider nominating them for the Zoning, Planning, and Land Use Section Award of Excellence! This award recognizes a member of the Zoning, Planning, and Land Use Section who has shown outstanding dedication to land use matters while exhibiting the highest ethical standards and - [The Limits on Pregnancy Support In North Carolina](https://www.ncbarblog.com/fl-the-limits-on-pregnancy-support-in-north-carolina/) - By Jessica Wollum The financial and physical impacts of pregnancy disproportionately affect women, as biology makes it easier for men to evade their equal responsibility. However, laws that provide robust pregnancy support can make women and children more secure, while also ensuring more equitable pregnancy cost distributions. Regardless of whether pregnancy support is framed as - [Gilmore’s Farm, Inc. v. Herc Rentals, Inc. – A New Basis for Unfair Trade Practice Claims?](https://www.ncbarblog.com/co-gilmores-farm-v-herc-rentals-a-new-basis-for-unfair-trade-practice-claims/) - By Luke J. Farley It’s commonplace for plaintiffs in construction cases, especially owners, to assert unfair trade practice claims. But those claims rarely succeed. Most construction disputes involve a breach of contract between two sophisticated parties. In those circumstances, North Carolina law requires a substantial aggravating factor to turn the breach of contract into an - [Managing Stress During Final Exams](https://www.ncbarblog.com/yld-managing-stress-during-final-exams/) - By Shelby Gilmer It’s that time of year again – when the library becomes your second home, caffeine becomes your best friend, and many, many law students become acquainted with high stress and anxiety. You guessed it: it is exam season. This is my third exam season, and as I look back on my first - [Surviving Finals: Mental Health Edition](https://www.ncbarblog.com/yld-surviving-finals-mental-health-edition/) - By Leah McLean As the year is winding down and finals time is fast approaching, it is very easy to get so lost in the pressure and stress of wanting to do well on final exams that we forget to take care of ourselves. Now, I’ve found this to be a common theme amongst my - [Objectivity](https://www.ncbarblog.com/objectivity/) - By Coleman Cowan In the summer of 2009 I traveled to a small village in the Ramsdalen valley of Norway to shoot a story for 60 Minutes about a group of adventurers jumping off cliffs and flying to the ground in wingsuits. We hired one of them to shoot video while they were in flight. - [Checking In: Dec. 14, 2021](https://www.ncbarblog.com/checking-in-dec-14-2021/) - Compiled by Jessica Junqueira Bradley Arant Boult Cummings LLP Adds Brett Lawrence Brett Lawrence has joined Bradley Arant Boult Cummings LLP. He is a member of the firm’s Cybersecurity and Privacy Practice group, as well as the Banking and Financial Services Practice group. His practice is focused on data privacy and cybersecurity issues, insurance coverage - [Time to Register for Early Bird Pricing!](https://www.ncbarblog.com/cc-time-to-register-for-early-bird-pricing/) - By Jane Paksoy Back to the Future: In-house Practice in a Post-pandemic World Tuesday-Wednesday, January 25-26, 2022, 8:55 a.m. to 12:20 p.m. via Live Webcast 6.0 MCLE Hours (including 1 Substance Abuse/Mental Health) plus a Networking Event! Once again, the NCBA Corporate Counsel Section is presenting a blockbuster program of CLE hours and networking to - [Court of Appeals Issues Two (Unpublished) Decisions on Quasi-Judicial Permit Appeals](https://www.ncbarblog.com/zplu-court-of-appeals-issues-two-unpublished-decisions-on-quasi-judicial-permit-appeals/) - By Toby Coleman The Court of Appeals issued two unpublished decisions in November in connection with appeals of quasi-judicial land use decisions. Madison Asphalt, LLC v. Madison County, et al. (2021-NCCOA-603) An interesting case involving citizen efforts to challenge a negotiated settlement of a disputed quasi-judicial permit decision. The court decided the case on procedural/jurisdictional - [Checking In: September 14, 2021](https://www.ncbarblog.com/checking-in-september-14-2021/) - Law Firm Carolinas: New Shareholder, Partners, Offices and Lawyers Law Firm Carolinas announces the following changes: Harmony Taylor, who is in the Charlotte office and practices community association (HOA and condo) law and civil litigation, has been named a Shareholder. Three attorneys have been named Partners: Joe Thompson, who practices residential - [From the ZPLU Chair: Moving Back Toward Normal](https://www.ncbarblog.com/zplu-zplu-chair-pearce-moving-back-toward-normal/) - By Brian Pearce Dear Members of the Zoning, Planning, and Land Use Section: Happy Fall! Welcome to the 2021-2022 bar year. I am honored to serve as the Chair of the Zoning, Planning and Land Use Section for this year. As we start the year, I want to thank our Council members, committee chairs, and - [Introducing the North Carolina Paralegal Pro Bono Honor Society](https://www.ncbarblog.com/pd-introducing-the-north-carolina-paralegal-pro-bono-honor-society/) - By Rachel Royal In January 2022, the North Carolina Pro Bono Resource Center will launch a voluntary Paralegal Pro Bono Reporting process for the first time. While there is no requirement for paralegals to offer pro bono services in North Carolina, there is an ethical responsibility for attorneys to do so under North Carolina Rule - [Checking In: Nov. 23, 2021](https://www.ncbarblog.com/checking-in-nov-23-2021/) - Compiled by Jessica Junqueira Alterity ADR Welcomes Danae Woodward Alterity ADR, the first national alternative dispute resolution firm to be founded and led by a Black woman, announced that Danae Woodward has joined the firm. Woodward focuses her practice in labor and employment law. She has experience both as a litigator and as an in-house - [Fraudulent Wire Transfers: Who Bears the Loss and How to Prevent Becoming A Victim](https://www.ncbarblog.com/lt-fraudulent-wire-transfers-who-bears-the-loss-and-how-to-prevent-becoming-a-victim/) - By Kevin J. Stanfield Cybercriminals exploited remote work during the COVID-19 pandemic. In 2020, the FBI’s Internet Crime Complaint Center (IC3) saw a record 70% increase in the number of reported internet scams and losses exceeding $4.2 billion, due in part to the pandemic driving more commercial activities online and increasing remote work. According to - [Ethical Compliance in the “New Normal”: How to Comply with the Rules of Professional Responsibility When Practicing Remotely](https://www.ncbarblog.com/lt-ethical-compliance-in-the-new-normal-how-to-comply-with-the-rules-of-professional-responsibility-when-practicing-remotely/) - By Deepika Ravi and Amy Richardson Many of us have heard discussions of a “new normal” when it comes to the practice of law – a movement toward a hybrid approach to work that gives lawyers the flexibility to work from the office, from home, or from another non-office location. One thing is clear: times - [Happy Fall from the Chair!](https://www.ncbarblog.com/dr-happy-fall-from-the-chair/) - By Sarah Kromer It is a privilege to serve as your Section Chair for 2021-2022, particularly with our team of officers this year: Vice-Chair Jim Cooley, Secretary Jim Oden, and Treasurer Denise Cline. Many thanks go to Kate Deiter-Maradei, our Section Chair last year, who worked very hard for all of us. I also want - [North Carolina Law and Revised CMS Guidance Regarding Patient Visitation Rights](https://www.ncbarblog.com/elder-law-north-carolina-law-and-revised-cms-guidance-regarding-patient-visitation-rights/) - By John R. Potter We are still waiting with bated breath to find out what elder law and estate planning-related provisions will come from Congress’s budget reconciliation process. In the meantime, many of you will be aware of North Carolina's No Patient Left Alone Act (NC Session Law 2021-171; SB 191), but others may have - [Update from the Real Property Section Chair](https://www.ncbarblog.com/rp-update-from-the-real-property-section-chair/) - By Christina Pearsall Dear Real Property Section: It is my honor to serve as Chair of the NCBA Real Property Section for the 2021-2022 fiscal year. Also serving on the Executive Committee are Vice-Chair Lindsay Parris Thompson of The Van Winkle Law Firm in Asheville, Secretary-Treasurer Matt Waters of Jordan Price in Raleigh and Immediate - [MIP's Diverse Perspectives: Alison Ashe-Card](https://www.ncbarblog.com/mip-mips-diverse-perspectives-alison-ashe-card/) - By Alison Ashe-Card 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 Alison Ashe-Card, Associate Director, Diversity & Inclusion, Wake - [Get Involved with the YLD](https://www.ncbarblog.com/yld-get-involved-with-the-yld-2/) - By Will Quick It is hard to believe we are almost halfway through the 2021-2022 bar year. COVID-19 surges and related precautionary measures prevented us from engaging with our members in person during the first half of this bar year, but we are optimistic that the signs point to a rounding of the corner. As - [YLD Season of Giving Recurring Gift Campaign](https://www.ncbarblog.com/yld-season-of-giving-recurring-gift-campaign/) - By Sarah R. Clark and David Joyner The YLD and the North Carolina Bar Foundation are excited to announce the first-ever YLD Season of Giving Recurring Gift Campaign which kicks off tomorrow on #GivingTuesday (Nov. 30) and runs through noon EST on Dec. 10. Our aim through this campaign is to increase recurring gifts to - [Survey from Elon University Poll & YLD Initiatives](https://www.ncbarblog.com/yld-survey-from-elon-university-poll-yld-initiatives/) - By Sheila Spence Elon University Poll Survey The Elon University Poll is conducting a survey of young lawyers in North Carolina who are in their first ten years of practice to gather information about a variety of topics, including views on the legal profession, running for office, current employment and demographic information. This survey also - [Looking for a Chance to Give Back? 4ALL is Coming Up!](https://www.ncbarblog.com/cc-looking-for-a-chance-to-give-back-4all-is-coming-up/) - By Benjamin R. Edwards What’s the easiest, most fun and rewarding pro bono volunteer opportunity for in-house counsel? 4ALL! And the signature annual Statewide Service Day for the North Carolina Bar Foundation is coming up soon: Friday, March 5, 2021! Volunteers throughout the state will provide free legal information all day. It’s a great opportunity for - [Join Me on an Odyssey to E-Filing, Won’t You?](https://www.ncbarblog.com/pvc-join-me-on-an-odyssey-to-e-filing-wont-you/) - By Matthew A. Freeze North Carolina’s Superior and District courts are undergoing an operational sea change: electronic filing. For those of us who practice before federal courts and state appellate courts, electronic filing will be nothing new. Federal courts have used PACER since 1988[1] and North Carolina’s appellate courts have used electronic filing since 1998.[2] - [Join Me on an Odyssey to E-Filing, Won’t You?](https://www.ncbarblog.com/join-me-on-an-odyssey-to-e-filing-wont-you/) - By Matthew A. Freeze North Carolina’s Superior and District courts are undergoing an operational sea change: electronic filing. For those of us who practice before federal courts and state appellate courts, electronic filing will be nothing new. Federal courts have used PACER since 1988[1] and North Carolina’s appellate courts have used electronic filing since 1998.[2] - [Equitable Distribution: Laws are Still Wrong, Says Ketan](https://www.ncbarblog.com/fl-equitable-distribution-laws-are-still-wrong-says-ketan/) - By Ketan Soni All the divorce laws are still wrong. Nothing has changed in the past 90 days. Only two people responded to my last post, and both basically said “Ketan, you are right.” I’m 2-0. The softball issues are over. Remember, I’m trying to point out black holes in how things operate within our - [Thank You, Student Loans, For Getting Me Through Law School – I Don’t Think I Can Ever Repay You](https://www.ncbarblog.com/yld-thank-you-student-loans-for-getting-me-through-law-school-i-dont-think-i-can-ever-repay-you/) - By Samantha Gordon The American Bar Association reported in 2021 that young lawyers in the United States have an average of $108,000 of law school debt. In an effort to assist those lawyers who have dedicated their practice to public service, North Carolina Legal Education Assistance Foundation is offering public service attorneys the opportunity to - [Meet the Newest Member of the Rules Review Commission](https://www.ncbarblog.com/al-meet-the-newest-member-of-the-rules-review-commission/) - By Margaret Currin Wayne Ronald Boyles III was sworn in as the newest member of the North Carolina Rules Review Commission at its meeting on October 21, 2021, having been appointed to that position by the North Carolina House of Representatives Speaker Tim Moore. Wayne is a native of Mount Airy. He graduated from the - [OAH Tax Case Records Become Available to the Public](https://www.ncbarblog.com/tax-oah-tax-case-records-become-available-to-the-public/) - By Linda Nelson On November 1, 2021, the Chief Judge of the Office of Administrative Hearings, Donald van der Vaart, issued a memorandum announcing all OAH records of every tax case will be available to the public following an administrative law judge’s final decision. https://www.oah.nc.gov/ The promotion of transparency in North Carolina tax appeals began - [Understanding the Purpose of the Subchapter V Trustee](https://www.ncbarblog.com/bk-understanding-the-purpose-of-the-subchapter-v-trustee/) - By Jim White The Small Business Reorganization Act (“SBRA”), which added Subchapter V to Chapter 11 of the bankruptcy code, has been in effect for about 20 months. Small business debtors – principally defined as debtors with less than $2,725,625 in noncontingent liquidated debts under the Act (although Congress has raised that limit to $7.5 - [Penalty Waiver for Failure to Pre-Pay Penalties](https://www.ncbarblog.com/tax-penalty-waiver-for-failure-to-pre-pay-penalties/) - By John G. Hodnette The most common penalties assessed by the IRS are the failure to file and failure to pay penalties under Section 6651. However, another common penalty is the failure to pre-pay penalty assessed pursuant to Section 6654 where a taxpayer who is required to make quarterly payments fails to make the payments. - [November Update: Recent Article Highlights MVL Section, Plus Register for This Month's CLE](https://www.ncbarblog.com/mvl-november-update-recent-article-highlights-mvl-section-plus-register-for-this-months-cle/) - By Jocelyn Mitnaul Mallette With Veterans Day around the corner, I thought it would be timely to highlight the Military & Veterans Law (MVL) Section. The MVL Section was recently featured in Attorney at Law Magazine NC Triangle, Vol. 9, No. 4. The article highlights the work of our section and the important mission that - [Representing Your Clients Before Licensing Boards](https://www.ncbarblog.com/co-representing-your-clients-before-licensing-boards/) - By Andrew P. Atkins If you regularly practice construction law, as I do, you are likely used to client requests for contract reviews, delay claims, defect claims, and the like. However, you may also find yourself receiving requests outside what we typically view as construction law – requests by your construction clients for assistance with - [Case Law Update: Waly v. Alkamary (UCCJEA)](https://www.ncbarblog.com/fl-case-law-update-waly-v-alkamary-uccjea/) - By Rebecca Watts Waly v. Alkamary, Court of Appeals of North Carolina, August 17, 2021 (UCCJEA) Father filed a custody action in North Carolina in July 2016. Then, mother relocated to New Jersey and father relocated to Florida. In October 2016, the North Carolina court entered a temporary custody and child support order in which - [Case Law Update: Walter v. Walter (Contempt)](https://www.ncbarblog.com/fl-case-law-update-walter-v-walter-contempt/) - By Rebecca Watts Walter v. Walter, Court of Appeals of North Carolina, August 17, 2021 (Contempt) The parties’ custody order provided, inter alia, that father would have “at least two non-consecutive weeks during each summer (school) vacation period of the minor children,” that father would give mother notice of his proposed summer time within five - [Checking In: October 19, 2021](https://www.ncbarblog.com/checking-in-october-19-2021/) - Baker Donelson Adds Six NC Lawyers to Health Law Group Baker Donelson recently announced the addition of a team of six North Carolina attorneys to its Health Law Group. The Raleigh-based attorneys, led by shareholders Kenneth L. Burgess and Matthew W. Wolfe, represent the firm’s first North Carolina presence. Joining them are Matt Fisher and - [Case Law Update: Mucha v. Wagner (DVPO, Personal Jurisdiction Over Defendant)](https://www.ncbarblog.com/fl-case-law-update-mucha-v-wagner-dvpo-personal-jurisdiction-over-defendant/) - By Rebecca Watts Mucha v. Wagner, Supreme Court of North Carolina, August 13, 2021 (DVPO, personal jurisdiction over defendant) Plaintiff and defendant were in a romantic relationship while plaintiff was in college in South Carolina and defendant lived in Connecticut. The relationship ended while plaintiff was still in South Carolina. Upon ending the relationship, plaintiff - [Pro Bono Opportunities – Without Even Leaving (or Going to) the Office](https://www.ncbarblog.com/lt-pro-bono-opportunities-without-even-leaving-or-going-to-the-office/) - By Matt Krueger-Andes and John Boutwell As we work our way through (another) tumultuous year, one bright spot is the continued opportunity to provide pro bono services virtually – from your home, office, or wherever you may be. These opportunities make it even easier to give a few minutes of your time and expertise to - [Pro Bono Month](https://www.ncbarblog.com/fl-pro-bono-month/) - By Kristin Kelly Broyles It’s National Celebrate Pro Bono Month! That’s right . . . you heard it here: it’s time to get your pro bono “on” if you haven’t already this year. Should every month be pro bono month? Absolutely! October is particularly great . . . why? Well, the leaves are changing, hot - [NCBA Government & Public Sector Section Scholarship Experience](https://www.ncbarblog.com/gps-ncba-government-public-sector-scholarship-experience/) - By MaryAnne M. Hamilton I spent part of this past summer interning with the North Carolina Department of Justice, in the Land, Groundwater and Waste section of the Environmental Division. I was pleased to have this opportunity to combine two of my core interests – public service and environmental law. I am very grateful to - [North Carolina Construction Sales and Use Tax](https://www.ncbarblog.com/tax-north-carolina-construction-sales-and-use-tax/) - By John G. Hodnette In 2017, North Carolina sales and use tax related to construction changed, creating a binary system. Although the Department of Revenue released Directive SD-18-1 to explain the new rules, they remain confusing to many service providers. Construction projects can be taxed under North Carolina sales and use tax in one of - [The Britney Spears Conservatorship: Oops . . . We Did It Again (Or Did We?)](https://www.ncbarblog.com/elder-law-the-britney-spears-conservatorship-oops-we-did-it-again-or-did-we/) - By Kathleen Rodberg Britney Spears has been in the news a lot. Not just recently via documentaries on Hulu and Netflix, but nearly nonstop since her debut single “…Baby One More Time” premiered in 1998. Historically, the media circus surrounding Spears focused on her career, who she was dating, and how she spent her free - [Pro Bono Spotlight: William Christy](https://www.ncbarblog.com/pro-bono-spotlight-william-christy/) - By Karsin Williard William (Bill) Christy is an outstanding volunteer attorney who has done extensive pro bono and community service to improve the lives of Western North Carolinians since moving back to the region in 1995 to practice law. Bill founded the firm Stone & Christy, PA in Black Mountain in that year and immediately - [Welcome Message from Corporate Counsel Section Chair Christine Mazzone](https://www.ncbarblog.com/cc-welcome-message-from-corporate-counsel-section-chair-christine-mazzone/) - By Christine Mazzone Hello Corporate Counsel Section members, I hope you and your families are staying safe and well. Thank you for your membership in the NCBA's Corporate Counsel Section, and for the opportunity to serve as your Section Chair for the 2021-2022 bar year. I’d like to welcome all of our new members to - [Swearing-In Ceremony, Check: Next Step, Networking](https://www.ncbarblog.com/yld-swearing-in-ceremony-check-next-step-networking/) - By Denaa J. Griffin New attorneys! Congratulations on your recent swearing-in ceremony. Are you overwhelmed with all the responsibility gained from the transition from law student to licensed attorney? Let me share a brief (not so secret) secret for quickly expanding your network and preparing for years three to six of your career as a - [Pre-NCSCHS Gathering](https://www.ncbarblog.com/ap-pre-ncschs-gathering/) - By Dan Gibson This Thursday, October 21, is the anniversary event for the North Carolina Supreme Court Historical Society. For those who are interested in socializing beforehand, some attorneys are planning to gather beginning at 5:30 p.m. at Trophy Brewing & Pizza (827 W. Morgan Street) and then walk over to the event. We would - [Do You Know How to Respond in the Event of a Security Incident?](https://www.ncbarblog.com/pds-do-you-know-how-to-respond-in-the-event-of-a-security-incident/) - By Angela Doughty and Peter McClelland The following excerpt is part of a series of blog posts on topics that will be discussed at the NCBA Privacy and Data Security Section Annual CLE. If you are interested in learning more, then please join us. Register for the program here. Imagine it is a Friday afternoon. A doctor - [Dispute Resolution Commission: Amendments to the Rule](https://www.ncbarblog.com/dr-dispute-resolution-commission-amendments-to-the-rule/) - By Tara Kozlowski The North Carolina Dispute Resolution Commission would like to share with the members of the NCBA Dispute Resolution Section amendments the Supreme Court of North Carolina made to the MSC Rules, FFS Rules, Clerk Rules, DRC Rules, and Standards of Professional Conduct. These amendments became effective on Oct. 1, 2021. The MSC - [Pro Bono Spotlight: UNC Law Students Against Sexual and Domestic Violence](https://www.ncbarblog.com/pro-bono-spotlight-unc-law-students-against-sexual-and-domestic-violence/) - By Karsin Williard Law Students Against Sexual and Domestic Violence (LSASDV) is a university-recognized student organization at the UNC School of Law. In addition to sponsoring speakers and programs to educate law students and the university community about sexual and domestic violence, LSASDV provides pro bono opportunities for UNC law students to advocate for survivors - [Recent Court of Appeals Opinion: A Reminder of the Importance of Executing on a Judgment](https://www.ncbarblog.com/co-recent-court-of-appeals-opinion-is-a-reminder-of-the-importance-of-executing-on-a-judgment/) - By Sheldon L. Schenck In Milone & MacBroom, Inc. v. Corkum, 2021-NCCOA-526, the North Carolina Court of Appeals issued a stark reminder about the importance of executing on a judgment prior to initiating supplemental proceedings as part of collection efforts. In Milone, the plaintiff obtained a judgment against the defendant for monies owed. Defendant had - [Avoiding a SolarWinds in Your Business](https://www.ncbarblog.com/pds-avoiding-a-solarwinds-in-your-business/) - By Peter McClelland The following excerpt is part of a series of blog posts on topics that will be discussed at the NCBA Privacy and Data Security Section Annual CLE. If you are interested in learning more, then please join us. Register for the program here. Historically, entities have looked at cybersecurity as a process - [Case Law Update: Angarita v. Edwards (50C No Contact Order)](https://www.ncbarblog.com/fl-case-law-update-angarita-v-edwards-50c-no-contact-order/) - By Rebecca Watts Angarita v. Edwards, North Carolina Court of Appeals, August 3, 2021 (50C No Contact Order) Plaintiff and defendant are neighbors. Over a period of several months, defendant engaged in a pattern of verbally aggressive behavior toward plaintiff and plaintiff’s family. Defendant accused plaintiff of breaking into her house, put a sign in - [AI in the USA](https://www.ncbarblog.com/pds-ai-in-the-usa/) - By Karin McGinnis The following excerpt is part of a series of blog posts on topics that will be discussed at the NCBA Privacy and Data Security Section Annual CLE. If you are interested in learning more, then please join us. Register for the program here. There is a lot of talk, but not a - [Case Law Update: Nielson v. Schmoke (Enforcement of Foreign Judgments)](https://www.ncbarblog.com/fl-case-law-update-nielson-v-schmoke-enforcement-of-foreign-judgments/) - By Rebecca Watts Nielson v. Schmoke, North Carolina Court of Appeals, August 3, 2021 (Enforcement of Foreign Judgments) Pursuant to a Michigan divorce judgment, entered in December 2003, and a supplemental judgment, entered in October 2009, husband was to pay to wife a total of $1,323,096.31. In 2013, pursuant to the Uniform Enforcement of Foreign - [NCSCHS 2021 Social](https://www.ncbarblog.com/ap-ncschs-2021-social/) - By Dan Gibson The North Carolina Supreme Court Historical Society's 2021 Social is Oct. 21. The society will be celebrating its 30th anniversary, and the evening will feature a tribute to founding president Charles F. Blanchard. Please note that the RSVP date is this Tuesday, Oct. 12 (the date by which we must give guaranteed minimums to ## Pages - [Home](https://www.ncbarblog.com/) - [About](https://www.ncbarblog.com/about/) - [Checking In Guidelines](https://www.ncbarblog.com/checkingin/checking-in-guidelines/) - Submission Guidelines For Checking In: Career Moves, Changes and Achievements A regular feature on NCBarBlog.com, this is where you find news of the latest hirings and promotions at North Carolina law firms and practices of any size. We also publish news of member achievements. 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[workplace culture](https://www.ncbarblog.com/tag/workplace-culture/) - [North Carolina Center for the Advancement of Teaching](https://www.ncbarblog.com/tag/north-carolina-center-for-the-advancement-of-teaching/) - [NCCAT](https://www.ncbarblog.com/tag/nccat/) - [teachers rights](https://www.ncbarblog.com/tag/teachers-rights/) - [students rights](https://www.ncbarblog.com/tag/students-rights/) - [two factor authentification](https://www.ncbarblog.com/tag/two-factor-authentification/) - [two step verification](https://www.ncbarblog.com/tag/two-step-verification/) - [SMS code interception](https://www.ncbarblog.com/tag/sms-code-interception/) - [NFC](https://www.ncbarblog.com/tag/nfc/) - [near field communication](https://www.ncbarblog.com/tag/near-field-communication/) - [construction law](https://www.ncbarblog.com/tag/construction-law/) - [legal feeding frenzy](https://www.ncbarblog.com/tag/legal-feeding-frenzy/) - [disaster legal services](https://www.ncbarblog.com/tag/disaster-legal-services/) - 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[Complex Litigation](https://www.ncbarblog.com/tag/complex-litigation/) - [Fake news](https://www.ncbarblog.com/tag/fake-news/) - [Melissa B. 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Corp. v. Ghelani](https://www.ncbarblog.com/tag/quantum-mortg-corp-v-ghelani/) - [Search Engine Optimization](https://www.ncbarblog.com/tag/search-engine-optimization/) - [organic search results](https://www.ncbarblog.com/tag/organic-search-results/) - [earned search results](https://www.ncbarblog.com/tag/earned-search-results/) - [PDF document security](https://www.ncbarblog.com/tag/pdf-document-security/) - [watermark](https://www.ncbarblog.com/tag/watermark/) - [password protection](https://www.ncbarblog.com/tag/password-protection/) - [Section 1983](https://www.ncbarblog.com/tag/section-1983/) - [voting rights](https://www.ncbarblog.com/tag/voting-rights/) - [Data privacy and legal ethics](https://www.ncbarblog.com/tag/data-privacy-and-legal-ethics/) - [debtors’ prison](https://www.ncbarblog.com/tag/debtors-prison/) - [Administrative searches and warrants](https://www.ncbarblog.com/tag/administrative-searches-and-warrants/) - [North Carolina Industrial Commission](https://www.ncbarblog.com/tag/north-carolina-industrial-commission/) - [Domestic Violence Issues Committee](https://www.ncbarblog.com/tag/domestic-violence-issues-committee/) - [GS 50B-3(b)](https://www.ncbarblog.com/tag/gs-50b-3b/) - [Rudder v Rudder](https://www.ncbarblog.com/tag/rudder-v-rudder/) - [Gag Order](https://www.ncbarblog.com/tag/gag-order/) - [North Carolina hog farms](https://www.ncbarblog.com/tag/north-carolina-hog-farms/) - [resilience](https://www.ncbarblog.com/tag/resilience/) - [childhood trauma and the prison pipeline](https://www.ncbarblog.com/tag/childhood-trauma-and-the-prison-pipeline/) - [adverse childhood events](https://www.ncbarblog.com/tag/adverse-childhood-events/) - [ACE](https://www.ncbarblog.com/tag/ace/) - [Tri-City Meeting](https://www.ncbarblog.com/tag/tri-city-meeting/) - [Electrical Engineering/Computer Software Committee](https://www.ncbarblog.com/tag/electrical-engineering-computer-software-committee/) - [U.S. Patent and Trademark Office Commissioner of Trademarks](https://www.ncbarblog.com/tag/u-s-patent-and-trademark-office-commissioner-of-trademarks/) - [Annual Meeting 2019](https://www.ncbarblog.com/tag/annual-meeting-2019/) - [Biltmore](https://www.ncbarblog.com/tag/biltmore/) - [advanced Google search](https://www.ncbarblog.com/tag/advanced-google-search/) - [filetype:](https://www.ncbarblog.com/tag/filetype/) - [site:](https://www.ncbarblog.com/tag/site/) - [eviction crisis](https://www.ncbarblog.com/tag/eviction-crisis/) - [Eviction Diversion Programs](https://www.ncbarblog.com/tag/eviction-diversion-programs/) - [tenants rights](https://www.ncbarblog.com/tag/tenants-rights/) - [Executive Presence](https://www.ncbarblog.com/tag/executive-presence/) - [brand liability](https://www.ncbarblog.com/tag/brand-liability/) - [corporate crisis](https://www.ncbarblog.com/tag/corporate-crisis/) - [contract negotiation](https://www.ncbarblog.com/tag/contract-negotiation/) - [ill effects of ineffective meetings](https://www.ncbarblog.com/tag/ill-effects-of-ineffective-meetings/) - [Workflow technology](https://www.ncbarblog.com/tag/workflow-technology/) - [volunteer opportunities](https://www.ncbarblog.com/tag/volunteer-opportunities/) - [Meinck v. 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