Articles

International Estate Planning: What to do When Your Estate Crosses the Border

The term "international estate planning" may conjure up images of offshore trusts in the Cayman Islands or numbered bank accounts in Switzerland, but multi-national tax and fiduciary law issues affect not only ultra-wealth…

General Contractor's OSHA Duty Expanded

Did you know that a general contractor in North Carolina can now be held liable for an Occupational Safety and Health Act (OSHA) violation committed by its subcontractor's employee? On March 17, 1999, a Safety Complianc…

Anatomical Gifts and Funeral Planning

Written By E. Knox Proctor V

Anatomical Gifts This paper covers House Bill 13721 from a planning perspective.  It does not address all aspects of anatomical gifts.  Representative Dale Folwell, a primary sponsor of this legislation, spearh…

Estate Planning: A Primer

Who Needs A Will? Do you have any minor children or step-children? Do you care where your assets go at your death? Are you worth more than $5,490,000? (Hints: Don't forget to include the proceeds of any life insurance if …

Premarital Agreements - Hoping for the Best; Planning for the Worst

Written By Lauren Taylor Arnette Quinn

Premarital agreements are commonly referred to as "prenups" and are often given a bad reputation based on misconceptions and lack of understanding.  You would not enter into a business partnership with another person …

The Personal Costs of Commercial Lending

Written By Tyler J. Russell

When negotiating a commercial loan for your business, it is important to understand the personal liability you may incur in the process.  Business owners often fail to realize the personal liability inherent in gu…