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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. -
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. -
28 Feb 2020
Changed Circumstances (or not) in a Subdivision
Court of Appeals Decision Revisits Two Important Doctrines. -
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. -
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. -
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. -
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. -
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. -
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. -
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. -
19 Mar 2019
A Legal Checklist for Moving to Another State
Moving is one of life’s activities that requires a tremendous amount of planning followed by the effort of implementation. Besides organizing the on-the-ground logistics of packing, traveling, and unpacking, you should also pay careful attention to a number of administrative and legal issues. This article presents a checklist for issues to consider pre-move, immediately post-move, and after you have settled in. -
19 Feb 2019
Are the People Working for You "Employees" or "Independent Contractors"?
A recent opinion by the North Carolina Court of Appeals demonstrates that businesses may be held vicariously liable for the tortious (wrongful) acts of individuals whom the employer treats as “independent contractors.”
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