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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 -
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.) -
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. -
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.
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