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A Legal Moment

  • 12 May 2025

    2025 Estate & Gift Tax Update

    2025 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.)
    Tai C. Hensley Trust & Estates
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  • 26 Nov 2024

    CTA Deadline for Community Associations Imminent

    Lawsuit seeking to suspend filing deadline goes against community associations, leaving December 31, 2024 deadline in place.
    Philip J. Roth Community Associations
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  • 01 Nov 2024

    Trees

    The question of who is responsible for neighboring trees comes up a lot -- here are some answers.
    Lyman J. Gregory, III Real Estate
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  • 24 Oct 2024

    Construction Loans 101

    A Primer for Homeowners Looking to Build/Re-build in the Wake of Hurricane Helene.
    Lyman J. Gregory, III Real Estate
    Continue Reading
  • 12 Aug 2024

    Court of Appeals Rejects Short-Term Rental Amendment - Again

    Just months after rejecting an STR Amendment in another case, the Court of Appeals "doubled down" by ruling a planned community's amendment prohibiting short-term rentals was "unreasonable" and therefore void.
    Philip J. Roth Community Associations
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  • 09 Apr 2024

    Court of Appeals Rejects HOA STR Amendment Based on "Character of the Community"

    Court finds condo amendment "unreasonable" in light of language in original declaration coupled with fact that short-term renting was "commonplace" in the condominium prior to the amendment.
    Philip J. Roth Community Associations
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  • 05 Mar 2024

    Deadline for Community Association Reporting Under the Corporate Transparency Act Approaches

    The Act, which applies to most incorporated community associations, requires initial and ongoing disclosure of "beneficial ownership.
    Philip J. Roth Community Associations
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  • 21 Dec 2023

    Corporate Transparency Act Launches January 1, 2024

    CTA Requires Annual Report Intended to Enhance Transparency Regarding Corporate Ownership to Combat Money Laundering
    Lyman J. Gregory, III Business
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  • 08 Aug 2023

    NC Shores Up Protection Afforded to Restrictive Covenants under the Marketable Title Act

    Law clarifies that the exception for restrictive covenants under the MTA covers entire Declaration -- albeit only under certain circumstances.
    Philip J. Roth Community Associations
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  • 06 Jun 2023

    Remote Electronic Notarization Inches Closer to Reality in North Carolina

    While real property transactions are increasingly occurring in a solely electronic format, there remains the question of when parties can begin to take advantage of remote electronic notarization as authorized by recent North Carolina law
    Lyman J. Gregory, III Real Estate
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  • 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
    Continue Reading
  • 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

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    Telephone:    828.281.2100 Fax:               828.281.2120 E-mail:          info@mrglawfirm.com

    Recent Posts

    1. May 12, 2025
      2025 Estate & Gift Tax Update
      read more
    2. November 01, 2024
      Trees
      read more
    3. October 24, 2024
      Construction Loans Primer in the Wake of Hurricane Helene
      read more

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