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Recent IRS Ruling That All Legal Marriages Are Equal For Federal Tax Purposes Impacts Same-Sex Couples And Employers

October 23, 2013

The June 2013 United States Supreme Court decision in United States v. Windsor invalidated the portion of the Defense of Marriage Act (“DOMA”) that…
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CAUTION! CONSTRUCTION ZONE: A Piece-Rate Compensation System Can Be An Effective Tool For Construction Businesses, But What About Overtime?

October 21, 2013

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Written By Devon D. Williams
If your business involves construction, then you may be familiar with the concept of piece‑rate compensation.  Under this system, employees are paid based on…
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Incorporating N.C.G.S. Section 6-21.6 into Case Evaluations and Strategy

October 15, 2013

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Written By Allen N. Trask, III
Prior to Oct. 1, 2011, it was very difficult to recover attorneys’ fees in a business contract case.  There were narrow exceptions, including exceptions…
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“Dont Txt Me Pls…Im Driving.” Could You Be Liable For Sending A Text Message To A Driver?

October 9, 2013

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Written By Michael J. Parrish
A New Jersey court has held that a person sending a text message to a driver might be liable for injuries or damage caused…
Firm News

Two Ward and Smith, P.A. Attorneys Named “Lawyers of the Year” * by The Best Lawyers in America® 2014

September 12, 2013

Donalt J. Eglinton and Michael L. Miller have been named “Lawyers of the Year” for 2014 by Best Lawyers®, the oldest and most respected…
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Don’t Bring My Spouse Into This.

September 10, 2013

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Written By Lance P. Martin
In a case of first impression decided last month, the North Carolina Court of Appeals affirmed a trial court ruling that a guarantor-spouse may…
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SEC Rule Changes for Private Placements

September 9, 2013

In July 2013, the U.S. Securities and Exchange Commission (“SEC”) made the biggest changes to private placement capital raising rules since the SEC issued…