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It’s Finally Here! The IRS Unveils the Section 409A Deferred Compensation Document Correction Program

April 4, 2010

After years of delay, the IRS started 2010 off right by releasing Notice 2010-6 (“Notice 2010-6”) which implements a correction program for deferred compensation…
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North Carolina Agribusiness Suffers as a Result of the Flu

April 1, 2010

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Written By William S. Durr
In April 2009, an influenza virus infection identified as “novel 2009 H1N1” or, simply, the “H1N1 virus,” was detected in humans in North America. …
Firm News

Ward and Smith, P.A. Attorney Amy P. Wang Receives LEED Accreditation

March 17, 2010

Ward and Smith, P.A. is proud to announce that environmental attorney Amy P. Wang recently passed the Leadership in Energy and Environmental Design (“LEED”)…
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Development Agreements – Long-Term Projects, Extended Vested Rights, and Infrastructure Expense Reimbursements

March 10, 2010

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Written By Amy P. Wang
Legal Update As coastal North Carolina continues to see increased interest in living in untapped areas of the “inner banks” and the resulting population…
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Employers Watch Out! There are “New Sheriffs in Town”

March 6, 2010

The election of President Obama signaled a potentially significant shift in both the protections afforded to American workers and the way the United States…
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Debt Collection Pitfalls: How to Avoid Adding Insult to Injury

February 24, 2010

Rising credit defaults, declining revenues, increased write-offs, record bankruptcy filings.  All businesses are feeling the pinch (if not the crush) of our current economic…