Federal and State Certification Opportunities for Businesses owned by Women, Minorities or Veterans
A business owned and operated by women, minorities or veterans may wish to consider pursuing certain federal and state certifications that have the potential to increase revenue and enhance profitability. These certification opportunities arise [...]
North Carolina enacts new Power of Attorney Act
Effective January 1, 2018, North Carolina has enacted a new Power of Attorney Act (the “Act”) under N.C. Gen. Stat. § 32C. The Act generally governs all financial power of attorneys in North Carolina regardless [...]
IRS Publishes Final Regulations Defining Terms Relating to Marital Status
The Internal Revenue Service (“IRS”) and the Department of the Treasury have released a notice of proposed rulemaking to follow the rulings of Windsor v. United States, 133 S. Ct. 2675 (2013) and Obergefell v. [...]
Understanding Retirement Plan Assets – Options for Surviving Spouses
Trillions of dollars have been invested in individual retirement plans (IRAs) and qualified retirement plans (QRPs), such as 401(k) plans and 403(b) plans. These retirement assets comprise a substantial portion of the net worth of [...]
James Hickmon & Christian Perrin Certified as Specialists in Estate Planning and Probate Law
The North Carolina State Bar Board of Legal Specialization recently certified Charlotte attorneys James E. Hickmon and Christian L. Perrin as specialists in Estate Planning and Probate Law. Only 141 actively licensed attorneys of North [...]
A post-Obergefell Review of Spousal Rights in North Carolina
In Obergefell v. Hodges the Supreme Court of the United States ruled that a state’s refusal to recognize a same-sex couple’s fundamental right to marry was an unjustified deprivation of the substantive due process and equal protection [...]