Articles

Dust Off Your Existing Trusts

Written By Gregory T. Peacock

Rising federal estate tax exemptions are providing you an opportunity to reconsider your existing trusts to determine whether a trust termination may provide an income tax benefit to your trusts' ultimate beneficiaries.&nb…

The Conversation On Workplace Flexibility In America

Written By Will Oden

On June 23, 2014, President Obama held a first-ever, day-long White House Summit on Working Families in Washington, D.C. designed to "focus on creating a 21st century workplace" and promote a national conversation on workp…

Restrictions on Employees' Post-Employment Work in North Carolina: The Balancing of Interests

The use of "covenants not to compete," or "non-compete agreements," which limit former employees from working for a competitor are gaining in popularity and are used in a wide variety of industries and by service providers…

Fracking Movement in North Carolina: What Landowners Need to Know about the Energy Modernization Act

Written By Amy P. Wang

On June 4, 2014, Governor Pat McCrory signed into law a bill that will allow permits to be issued in North Carolina for gas drilling by a method called hydraulic fracturing.  The process, commonly referred to as "frac…

Gamechanger - Your Spouse's Entitlement to Your Estate

Written By Gregory T. Peacock

The Marital Elective Share When a married person dies, North Carolina and many other states provide the surviving spouse with an elective share of the deceased spouse's estate if the share actually left to the spouse is l…