News + Insights

There are many different kinds of subpoenas—civil subpoenas, criminal subpoenas, federal subpoenas, state subpoenas.  This article addresses North Carolina state court civil subpoenas and…

Unless you operate a retail business selling to individual consumers, you probably sell your goods and services to customers on credit.  You may, at…

On February 12, 2014, the U.S. Department of the Treasury issued final regulations (“Final Rules”) for the Shared Responsibility for Employers Regarding Health Coverage…

Effective as of January 1, 2014, the North Carolina General Assembly completely repealed the North Carolina Limited Liability Company Act (“Old Act”) and replaced…

A family limited liability company can address several common estate planning challenges by providing centralized management of family assets, facilitating gifts, achieving asset protection,…

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…

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…