Holidays were never a big deal for my family when I was growing up. We never put up a Christmas tree, never had extended family over for dinner, never put up Christmas lights. However, November and December have always been one of my favorite times of year, as there is something magical about the lights and the general excitement of the holidays. Living in the mountains where there was snow a good deal of the winter probably also lent to the ambience. After becoming an adult and getting married, my husband and I have worked to create our own holiday traditions, although they have changed over the years. Because neither of our families does much to celebrate the holidays, we have had to adapt and either make the most of them with our little family or celebrate with friends.
Since I was fourteen, I have lived in the vicinity of Camp Lejeune (Jacksonville, NC). Consequently, many of the friends I have made over the years have been affiliated with the military. I have said good-bye to more friends than I can count when they have moved on to the next duty station, but each one of them holds a special place in my heart. One of the things that has always struck me about the military lifestyle is the resilience it requires. Individuals who serve in the armed forces, and those who sacrifice as their spouses, children, and extended families often spend the holidays away from the ones they love the most. Countless births, birthdays, anniversaries, and other important life events are missed, but the holidays are especially difficult.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Paralegalshttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngParalegals2019-12-03 14:23:392019-12-03 16:49:16Embracing Others Can Help Boost Your Holiday Spirit
Art MacCord is a patent attorney with 40 years of experience. He keeps an eye on the U.S. Patent and Trademark Office and the U.S. Copyright Office for new rules and practice tips of interest to intellectual property attorneys. Find his latest updates here:
NCBA IPL Section Blog News Blasts for December 3, 2019
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00IntellectualPropertyhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngIntellectualProperty2019-12-03 11:03:192019-12-03 11:09:13MacCord’s List: IP News & Notices From Art MacCord
By Ann B. Wall Members of the Administrative Law Section found the following recent third party articles to be interesting. Remember – if it says subscription required, check your legal research provider, as many of them include law reviews, journals and other publications. So, you may not subscribe directly to the publisher’s materials but may have access anyway through other means.
“The Future of Administrative Deference”, Andrew Hessick, 41 Campbell L. Rev. 421, Spring, 2019. Although written before the US Supreme Court ruled in the deference case before it last year, this article provides a useful overview of the issues and why they may matter to NC practitioners.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Administrativehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngAdministrative2019-12-02 18:27:272019-12-10 09:00:34You may find these articles of interest
Jacquelyn Greene, Assistant Professor of Public Law and Government for the UNC School of Government, recently posted the following item regarding the new Raise the Age law on the On the Civil Side blog of the UNC School of Government:
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00JuvenileJusticehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngJuvenileJustice2019-12-02 16:31:572019-12-02 16:42:13Raise the Age Tips and Resources for Law Enforcement
Who are we? Legal LINK is a subcommittee of the North Carolina Bar Association Young Lawyers Division. Legal LINK stands for Leadership, Information, Networking, and Knowledge. This program is designed to increase interest in legal careers among high school students who are underrepresented in the legal profession. Legal LINK consists of one-hour sessions focused on each of the LINK building blocks and includes a field trip to a local law school or courthouse. Last year, we participated in 2 schools, but this year so far, we have expanded to four schools — two in Durham, one in Roxboro, and one in Charlotte. We aim to reach out to at least 20 students each session and bring 4-5 attorneys, law students, or judges to serve as panelists.
The NCBA International Practice Council is seeking nominations for new Council members from which a slate of proposed new Officers to the Council will also be considered. As a reminder, Council membership requires both membership in the NCBA and the International Practice Section, attendance at four Council Meetings scheduled around the state each year, and a willingness to serve a three-year term.
A special word of thanks to all currently serving as Officers; your participation is greatly appreciated. For members who are not Officers, please let Nominations Chair Jennifer Parser know if you are interested. Also, any member who would like to propose a new Council member should also contact Jennifer at 919-783-2955 or [email protected].
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00International Practicehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngInternational Practice2019-12-02 11:07:272019-12-08 13:49:38NCBA International Practice Council Seeking Nominations
Dear Members of the Antitrust and Complex Business Disputes Section:
Thank you for re-joining and joining the Antitrust and Complex Business Disputes (ACBD) Section of the NCBA for the 2019-2020 bar year. I am honored to serve as your Chair. Your leadership team of officers, council members, and committee chairs already are hard at work representing the section and planning activities for the upcoming year.
As many of you are aware, our marquee event is the ACBD annual meeting and full-day CLE regularly held in February and chaired this year by Tom Segars. We have an exciting program lined up for February 13, 2020 with a wide variety of speakers so I encourage you to please go ahead and mark your calendars so you can attend in person and network with your fellow section members.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00ACBDhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngACBD2019-12-02 09:17:092019-12-04 09:59:41A Message from the Chair of the NCBA Antitrust and Complex Business Disputes Section
Among the alternatives for calculating overtime under the Fair Labor Standards Act, the fluctuating workweek method is perhaps one of the least familiar and used techniques. The fluctuating workweek method enables employers to pay overtime to certain non-exempt employees at one-half their regular rate, rather than one and one-half times their regular rate, if certain conditions are met:
(1) the employee’s work hours must fluctuate from week to week;
(2) the employee must be paid a fixed salary each workweek, regardless of the number of hours worked;
(3) the fixed salary must be large enough to compensate the employee at a rate of not less than the minimum wage for all hours worked;
(4) there must be a “clear mutual understanding” between the employer and the employee that the employee’s fixed salary is compensation for all hours the employee may work in a particular week; and
(5) the employee must receive additional pay at one-half the regular rate for all overtime hours worked.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Laborhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngLabor2019-11-26 17:05:562019-12-04 09:07:49Department of Labor seeks to clarify compatibility of bonuses with fluctuating workweek method
C corporation income is generally subject to two levels of taxation. It is taxed at the corporate level when earned and at the shareholder level when distributed. An S corporation, on the other hand, generally is not taxed at the corporate level; its items of income and deduction flow through to its shareholders when earned. Subsequent distributions by the S corporation to the shareholders often can be made tax-free. However, the taxation of distributions is more complicated if the S corporation has C corporation accumulated earnings and profits (E&P).
An S corporation does not generate E&P. However, it can possess E&P as a result of either converting from C corporation to S corporation or acquiring a C corporation. E&P generated in a C corporation are subject to two levels of taxation – corporate and shareholder – and retain this character even if subsequently owned by an S corporation. Accumulated E&P was taxed at the C corporation level and will be taxed again as a dividend to recipient S corporation shareholders when distributed.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00TAXhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngTAX2019-11-26 11:04:502019-11-26 11:40:10S Corporations: Dealing with Accumulated Earnings and Profits
By Kristen M. Kirby
On Saturday, November 16, more than 30 young lawyers from across North Carolina gathered in-person and by phone for the YLD’s winter quarterly meeting in Wilmington.
During the meeting, we heard reports from our YLD officers and each of our 14 committees. It is safe to say that our committees have gotten off to a great start this bar year, and have many more exciting events to come!
Here are a just a few highlights of what our YLD committees are currently planning for the upcoming months:
The Civic Engagement Committee has organized a panel discussion on Paths to the Judiciary to be held in Cary on December 11 (if you are interested in attending, you can sign up here)
The Membership & Outreach Committee will hold a program on January 16 on the place of young lawyers in the profession, which will include a CLE component
The Wellness Committee is planning its Wellness Wednesday events for February 2020, with events to be held in Charlotte, Asheville, Raleigh and Winston-Salem
The Legal Feeding Frenzy will kick off this year’s food and fund drive supporting North Carolina food banks in late February 2020, with volunteer events to be held at each of our state’s food banks
Embracing Others Can Help Boost Your Holiday Spirit
Paralegal DivisionHolidays were never a big deal for my family when I was growing up. We never put up a Christmas tree, never had extended family over for dinner, never put up Christmas lights. However, November and December have always been one of my favorite times of year, as there is something magical about the lights and the general excitement of the holidays. Living in the mountains where there was snow a good deal of the winter probably also lent to the ambience. After becoming an adult and getting married, my husband and I have worked to create our own holiday traditions, although they have changed over the years. Because neither of our families does much to celebrate the holidays, we have had to adapt and either make the most of them with our little family or celebrate with friends.
Since I was fourteen, I have lived in the vicinity of Camp Lejeune (Jacksonville, NC). Consequently, many of the friends I have made over the years have been affiliated with the military. I have said good-bye to more friends than I can count when they have moved on to the next duty station, but each one of them holds a special place in my heart. One of the things that has always struck me about the military lifestyle is the resilience it requires. Individuals who serve in the armed forces, and those who sacrifice as their spouses, children, and extended families often spend the holidays away from the ones they love the most. Countless births, birthdays, anniversaries, and other important life events are missed, but the holidays are especially difficult.
Read more
MacCord’s List: IP News & Notices From Art MacCord
Intellectual Property Law SectionNCBA IPL Section Blog News Blasts for December 3, 2019
Updated Legal Framework for Patent Electronic System
https://www.uspto.gov/web/offices/com/sol/og/2019/week47/TOC.htm#ref9
Changes to Requirements for Orthodox Crop Seed Deposits at the Provasoli-Guillard National Center for Marine Algae and Microbiota (NCMA) at Bigelow Laboratory for Ocean Sciences
https://www.uspto.gov/web/offices/com/sol/og/2019/week47/TOC.htm#ref10
Patent Public Advisory Committee Annual Report 2019
https://www.uspto.gov/web/offices/com/sol/og/2019/week48/2019PPACAnnualReport.pdf
Trademark Public Advisory Committee Annual Report 2019
https://www.uspto.gov/web/offices/com/sol/og/2019/week48/2019TPACAnnualReport.pdf
America Invents Act (AIA) Trial Practice Guide (second edition)
https://www.uspto.gov/about-us/news-updates/consolidated-trial-practice-guide-november-2019
You may find these articles of interest
Administrative LawMembers of the Administrative Law Section found the following recent third party articles to be interesting. Remember – if it says subscription required, check your legal research provider, as many of them include law reviews, journals and other publications. So, you may not subscribe directly to the publisher’s materials but may have access anyway through other means.
The NC Courts Website as a Research Tool. http://blogs.law.unc.edu/library/2019/10/14/the-nc-courts-website-as-a-research-tool/. This article from the UNC-CH School of Law Library mentions features of the courts’ new website that you may not yet have discovered.
“The Future of Administrative Deference”, Andrew Hessick, 41 Campbell L. Rev. 421, Spring, 2019. Although written before the US Supreme Court ruled in the deference case before it last year, this article provides a useful overview of the issues and why they may matter to NC practitioners.
Read more
Raise the Age Tips and Resources for Law Enforcement
Juvenile Justice & Children's RightsJacquelyn Greene, Assistant Professor of Public Law and Government for the UNC School of Government, recently posted the following item regarding the new Raise the Age law on the On the Civil Side blog of the UNC School of Government:
Legal LINK
Young Lawyers DivisionLegal LINK is a subcommittee of the North Carolina Bar Association Young Lawyers Division. Legal LINK stands for Leadership, Information, Networking, and Knowledge. This program is designed to increase interest in legal careers among high school students who are underrepresented in the legal profession. Legal LINK consists of one-hour sessions focused on each of the LINK building blocks and includes a field trip to a local law school or courthouse. Last year, we participated in 2 schools, but this year so far, we have expanded to four schools — two in Durham, one in Roxboro, and one in Charlotte. We aim to reach out to at least 20 students each session and bring 4-5 attorneys, law students, or judges to serve as panelists.
Read more
NCBA International Practice Council Seeking Nominations
International Law & Practice, International PracticeThe NCBA International Practice Council is seeking nominations for new Council members from which a slate of proposed new Officers to the Council will also be considered. As a reminder, Council membership requires both membership in the NCBA and the International Practice Section, attendance at four Council Meetings scheduled around the state each year, and a willingness to serve a three-year term.
A special word of thanks to all currently serving as Officers; your participation is greatly appreciated. For members who are not Officers, please let Nominations Chair Jennifer Parser know if you are interested. Also, any member who would like to propose a new Council member should also contact Jennifer at 919-783-2955 or [email protected].
A Message from the Chair of the NCBA Antitrust and Complex Business Disputes Section
Antitrust & Complex Business Disputes LawDear Members of the Antitrust and Complex Business Disputes Section:
Thank you for re-joining and joining the Antitrust and Complex Business Disputes (ACBD) Section of the NCBA for the 2019-2020 bar year. I am honored to serve as your Chair. Your leadership team of officers, council members, and committee chairs already are hard at work representing the section and planning activities for the upcoming year.
As many of you are aware, our marquee event is the ACBD annual meeting and full-day CLE regularly held in February and chaired this year by Tom Segars. We have an exciting program lined up for February 13, 2020 with a wide variety of speakers so I encourage you to please go ahead and mark your calendars so you can attend in person and network with your fellow section members.
Read more
Department of Labor seeks to clarify compatibility of bonuses with fluctuating workweek method
Labor & Employment LawAmong the alternatives for calculating overtime under the Fair Labor Standards Act, the fluctuating workweek method is perhaps one of the least familiar and used techniques. The fluctuating workweek method enables employers to pay overtime to certain non-exempt employees at one-half their regular rate, rather than one and one-half times their regular rate, if certain conditions are met:
(1) the employee’s work hours must fluctuate from week to week;
(2) the employee must be paid a fixed salary each workweek, regardless of the number of hours worked;
(3) the fixed salary must be large enough to compensate the employee at a rate of not less than the minimum wage for all hours worked;
(4) there must be a “clear mutual understanding” between the employer and the employee that the employee’s fixed salary is compensation for all hours the employee may work in a particular week; and
(5) the employee must receive additional pay at one-half the regular rate for all overtime hours worked.
Read more
S Corporations: Dealing with Accumulated Earnings and Profits
Tax SectionPlease send articles for the Tax Section blog to: Herman Spence at [email protected].
C corporation income is generally subject to two levels of taxation. It is taxed at the corporate level when earned and at the shareholder level when distributed. An S corporation, on the other hand, generally is not taxed at the corporate level; its items of income and deduction flow through to its shareholders when earned. Subsequent distributions by the S corporation to the shareholders often can be made tax-free. However, the taxation of distributions is more complicated if the S corporation has C corporation accumulated earnings and profits (E&P).
An S corporation does not generate E&P. However, it can possess E&P as a result of either converting from C corporation to S corporation or acquiring a C corporation. E&P generated in a C corporation are subject to two levels of taxation – corporate and shareholder – and retain this character even if subsequently owned by an S corporation. Accumulated E&P was taxed at the C corporation level and will be taxed again as a dividend to recipient S corporation shareholders when distributed.
Read more
YLD Winter Quarterly Meeting Report
Young Lawyers DivisionOn Saturday, November 16, more than 30 young lawyers from across North Carolina gathered in-person and by phone for the YLD’s winter quarterly meeting in Wilmington.
During the meeting, we heard reports from our YLD officers and each of our 14 committees. It is safe to say that our committees have gotten off to a great start this bar year, and have many more exciting events to come!
Here are a just a few highlights of what our YLD committees are currently planning for the upcoming months:
Read more