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New Commercial Lease Accounting Rules—How They May Affect Both Owners/Landlords and Lessees

May 12, 2015

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Written By Joanne H. Badr
As two of the accounting world’s major governing bodies work to converge their standards on the recognition of revenue of contracts with customers, they…
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Perhaps Mimeographs and IBM Selectrics® Weren’t So Bad: Employee Entitlement to Use Employer Email Systems to Engage in Protected Concerted Activity

April 30, 2015

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Written By Grant B. Osborne
Overview Most employers of any size or sophistication are generally familiar with the governmental agencies that regulate them, such as the U.S. Department of…
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Contractor Licensure in North Carolina

April 30, 2015

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Written By Jason T. Strickland
North Carolina requires that anyone who contracts with another person or entity to construct or make improvements to any building, highway, or public utilities,…
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Ward and Smith, P.A. Bids Farewell to Frank H. Sheffield, Jr.

April 30, 2015

Ward and Smith, P.A. has bid a bittersweet, but fond, farewell to the long-time head of its Environmental Practice Group, Frank Sheffield, who has…
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“I’m from the Government and Here to Help”: The NLRB’s New EXPEDITED Union “Representation Case Procedures”

April 21, 2015

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Written By Will Oden and Grant B. Osborne
Union membership in the private sector, nationwide and in states like North Carolina, is hardly flying off the shelf.  It now appears that the…
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Spousal Guaranties—Clarifying the Rules Governing Personal Guaranties from Spouses of Borrowers

April 14, 2015

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Written By Norman J. Leonard
When lenders make a loan to a closely-held company, they frequently require one or more of the company’s principals to personally guarantee repayment of…
Firm News

Ward and Smith, P.A. Welcomes Zachary F. Lamb

April 8, 2015

Ward and Smith, P.A. is pleased to announce that Zachary F. Lamb has joined the Firm.  Mr. Lamb is a trusts and estates attorney who…

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