News + Insights

Ward and Smith to Sponsor the 2025 Twin Rivers YMCA Turkey Trot

Ward and Smith is proud to sponsor the 18th Annual Twin Rivers YMCA Turkey Trot 5K & 10K, taking place on Thursday, November 27, 2025, at Taberna Golf & Country Club in New Bern. A beloved Thanksgiving Day traditi…

Parental Alienation in North Carolina: What It Is and How to Combat It

Written By Phillip H. Cowan and John "Jack" F. Presson

While adapting to all of the changes that come when parents split, the last thing a child needs is to be put in the middle of the dispute. Parents should always strive to insulate their children from the tensions common to…

Avery Locklear and Chris Edwards Elected to Leadership Roles with the New Hanover County Bar Association

Ward and Smith is proud to announce that Avery Locklear and Chris Edwards have been elected to leadership positions within the New Hanover County Bar Association (NHCBA). Avery was elected to serve on the Board,…

Ward and Smith, P.A. Sponsors the November Power Luncheon: “TAG, We’re It!: Talent Marketing in Greenville-Pitt County”

Ward and Smith, P.A. will sponsor the Greenville-Pitt County Chamber of Commerce's November Power Luncheon on Tuesday, November 18, 2025, from 12:00 noon to 1:00 p.m. at the Hilton Greenville. The networking event will fea…

The Rules of 1031 "Like Kind" Exchanges

Written By Lee C. Hodge

A 1031 exchange is a tax-deferred exchange where a taxpayer sells one or more real estate assets held for productive use in a trade or business or for investment (referred to as the "relinquished property") and, subject to…