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Use of Family Limited Liability Companies in Estate Planning

March 19, 2014

A family limited liability company can address several common estate planning challenges by providing centralized management of family assets, facilitating gifts, achieving asset protection,…
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2013 Dramatically Altered The Landscape Of The U.S. Patent System…So What’s Next In 2014?

March 5, 2014

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Written By Ryan K. Simmons
The year 2013 saw some of the most significant changes to the U.S. patent system in more than 60 years.  Pending legislation and several…
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Tax Resolution for 2014 – Be Proactive to Minimize Your Exposure to the New Net Investment Income Tax

February 5, 2014

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Written By Lee C. Hodge
The net investment income tax is a 3.8% federal tax that applies to certain taxpayers with passive income.  It is important that you understand…
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More Appropriate Inquiries

January 22, 2014

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Written By Amy P. Wang
A new standard practice for Phase I Environmental Site Assessments was adopted by the Environmental Protection Agency on December 30, 2013, adding more refined…
Firm News

Ward and Smith, P.A. Announces 2014 “Super Lawyers” and “Rising Stars”

January 14, 2014

Ward and Smith, P.A. congratulates our attorneys selected for inclusion in 2014’s North Carolina Super Lawyers Magazine as “Super Lawyers” and “Rising Stars.”  Attorneys are chosen…
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Collecting Your Association’s Attorneys’ Fees From Delinquent Owners: Making Collections Actions To A Money Judgment An Even Better Tool For Collecting Delinquent Dues In An Upside-Down World

January 9, 2014

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Written By Norman J. Leonard
Nearly all community associations (“Associations”) must cope with owners who fail or refuse to pay their periodic assessments, which are commonly referred to as…
Firm News

Seventeen Ward and Smith, P.A. Attorneys Selected for Inclusion in Business North Carolina’s “Legal Elite”

January 6, 2014

Ward and Smith, P.A. is pleased to announce the inclusion of 17 of its attorneys in Business North Carolina‘s “Legal Elite.”  Less than three…

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