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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. -
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 -
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.) -
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. -
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. -
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. -
Changed Circumstances (or not) in a Subdivision
Court of Appeals Decision Revisits Two Important Doctrines. -
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. -
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. -
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. -
What is Administrative Law?
Most of us interact with the law in a "branch" of government that is not even mentioned in the Constitution. -
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.
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