Articles

Be Mindful of Income Tax in Estate Planning, Particularly Basis

Written By Virginia S. Carter and Zachary F. Lamb

Avoidance of estate taxes is one consideration in estate planning.  Under current law, however, estate tax issues generally affect only the wealthiest 1% of the population, but everyone should be mindful of income ta…

Can actions be inadvertent and intentional simultaneously? For automatic stay violations, the answer is "Yes."

Written By Lance P. Martin and Thomas C. Wolff

Creditors know that when a debtor files bankruptcy, the "automatic stay" prohibits further collection activity to give a debtor breathing room to reorganize his affairs.  If a creditor willfully violates the stay, it…

Update to EEOC's Position on Mandatory COVID testing

Written By Will Oden

On July 12, 2022, the Equal Employment Opportunity Commission ("EEOC") updated its guidance regarding COVID-19 workplace viral screening testing.  The EEOC's original position on COVID-19 workplace viral screening te…

"Generation-Sharing" - Tax Planning That Benefits the Entire Family

Written By Jennifer V. Boyer and John R. Sloan

Historically, only the very wealthy engaged in generation-skipping estate planning. Families and individuals who do not think of themselves as "very wealthy," however, also can reap significant benefits from this type of p…

No Closure on Pay Disclosure: How Pay Transparency May Affect Your Company

Written By Justin T. Hill

Over the past two years, pay transparency laws have quickly spread and become a topic of state legislatures nationwide.  As pay transparency laws continue to proliferate across the United States, employers will need …

Burning at Both Ends: NC General Assembly Keeps Hemp Legal With Last Minute Vote

Before the North Carolina General Assembly wrapped up the effective end to their 2022 Long Session late last month, lawmakers enacted critical legislation – Senate Bill 455 – which kept hemp and CBD-related pro…