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A Legal Moment

  • 18 Jan 2023

    2023 Estate & Gift Tax Update

    2023 continues to offer the historically large federal unified exemption amount for bequests and lifetime gift-giving in effect since 2018, and because of this significant change from prior years, careful review of tax planning provisions in existing estate planning documents may be warranted ‒ as well as consideration of lifetime gift planning.)
    Gay P. Vinson Trust & Estates
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  • 21 Sep 2021

    NC Authorizes Virtual Meetings of Community Associations

    While one will never be able to say that the pandemic has had a “silver lining,” it has at least inspired a profound ‒ and welcome ‒ change in the way community associations may hold and conduct meetings.
    Philip J. Roth Community Associations
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  • 08 Dec 2020

    2021 Estate & Gift Tax Update

    2021 continues the recent trend of an historically large federal unified exemption amount for bequests and lifetime gift-giving, and because of this significant change from earlier years, careful review of tax planning provisions in existing estate planning documents is warranted ‒ as well as consideration of lifetime gift planning.
    Gay P. Vinson Trust & Estates
    Continue Reading
  • 02 Sep 2020

    Robert's Rules of Order Newly Revised is, um, Newly Revised

    This Venerated Authority on Parliamentary Procedure is Updated for the First Time in a Decade.
    Philip J. Roth Miscellaneous Community Associations
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  • 28 Feb 2020

    Changed Circumstances (or not) in a Subdivision

    Court of Appeals Decision Revisits Two Important Doctrines.
    Philip J. Roth Community Associations
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  • 21 Jan 2020

    A Litigator's View of Social Media

    While social media enables people to share their lives, those same images, posts and tweets can come back to bite them during litigation.
    Clifford C. Marshall, Jr. Litigation
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  • 10 Dec 2019

    2020 Estate & Gift Tax Update

    2020 continues the recent trend of an historically large federal unified exemption amount for bequests and lifetime gift-giving, and because of this significant change from earlier years, careful review of tax planning provisions in existing estate planning documents is warranted ‒ as well as consideration of lifetime gift planning.
    Gay P. Vinson Trust & Estates
    Continue Reading
  • 08 Oct 2019

    IRS Steps Up Focus on Cryptocurrency

    The Agency's recent flurry of letters to cryptocurrency owners, coupled with additional if overdue guidance, sheds light on its thinking.
    Gay P. Vinson Trust & Estates
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  • 20 Aug 2019

    What is Administrative Law?

    Most of us interact with the law in a "branch" of government that is not even mentioned in the Constitution.
    Lyman J. Gregory, III Miscellaneous
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  • 18 Jul 2019

    Harsh Sanctions for e-Discovery Shenanigans

    Two recent opinions by the North Carolina Court of Appeals suggest that North Carolina trial court judges are getting comfortable with the idea of imposing severe sanctions on litigants who fail to abide by the rules regarding electronic discovery.
    Philip J. Roth Litigation
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  • 14 May 2019

    Third-Party Subpoenas

    A powerful tool in civil litigation allows parties to a lawsuit access to non-litigants’ documents, testimony or properties. This month’s Legal Moment explores the basic parameters of Third-Party Subpoenas.
    Clifford C. Marshall, Jr. Litigation
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  • 16 Apr 2019

    Offshore Accounts? Hiding Assets? Who, Me? The FinCEN, the FBAR, and the FATCA.

    Many U.S. citizens or residents own bank and other financial accounts located outside the United States for perfectly legitimate reasons, but some may be unintentionally running afoul of "money laundering" laws -- and risking stiff penalties -- by not annually reporting those accounts when the value exceeds $10,000.
    Gay P. Vinson Trust & Estates
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    Recent Posts

    1. January 26, 2022
      2022 Estate & Gift Tax Update
      read more
    2. September 21, 2021
      NC Authorizes Virtual Meetings of Community Associations
      read more
    3. December 08, 2020
      2021 Estate & Gift Tax Update
      read more

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