Articles

Supreme Court Update: Merchant Rights and the Masterpiece Cakeshop Case

In 2015, the United States Supreme Court issued its landmark decision in Obergefell v. Hodges, ruling that the Fourteenth Amendment precludes states from prohibiting the marriage of same-sex couples.  In the past thr…

Industrial Hemp: Go for the Boom, Avoid a Bust!

Written By Tyler J. Russell and Thomas C. Wolff

While relatively new to North Carolina's farm economy, industrial hemp is gaining traction as a promising cash crop. Interest and acceptance are growing among market participants, both inside and outside of our state.&nbs…

Real Property: More Than Meets the Eye

Written By Samuel B. Franck

Each parcel of real property is a unique asset. It is typically well understood that location is paramount, and that size, elevation, and other physical characteristics are other important factors.  Nonetheless, ther…

Choice of Entity for the Closely Held Business—Comparing LLCs and Subchapter S Corporations

Written By Lee C. Hodge

While the Internal Revenue Code ("Code"), Subchapter C Corporation ("C Corp") will be the proper choice of entity for some closely held businesses (particularly in light of the federal tax reform package that became effect…

Can I Secure a Loan with Bitcoin? Part III

Written By Lance P. Martin

In my previous articles, I discussed the challenges of using Article 9 of the Uniform Commercial Code ("UCC") to create and perfect a security interest in virtual currency like Bitcoin, Ethereum, or Litecoin. I also discus…

GDPR: Everybody's Doing It—Shouldn't You?

Written By Angela P. Doughty, CIPP/US, AIGP

In just a few short days, on May 25, 2018, supervisory authorities in the European Union ("EU") will begin enforcement of the EU's General Data Protection Regulation ("GDPR"). The GDPR is a regulation enacted by the EU to…