Resources

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Mandatory Re-Filing of Assumed Business Names

On December 1, 2017, North Carolina's new Assumed Business Name Act (the “Act”), went into effect.  The new Act is much more detailed and broader in scope than the prior statute N.C.G.S. § 66-68.  The new Act applies to any "Persons" engaging in business under a name that is different from their official name (for example, ABCD, Inc. operating and advertising as “John’s Pizza”).  Under the new Act, "Person" is broadly defined and includes any individual, partnership, limited partne ...
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North Carolina’s New Uniform Power of Attorney Act

Effective January 1, 2018, North Carolina adopted a new Uniform Power of Attorney Act (the "Act") that is codified in Chapter 32C of the North Carolina General Statutes.  The new Act addresses the creation, execution, and termination of a financial power of attorney ("POA"), and makes sweeping changes to the old Act with the goal of making it easier for the agent to manage the principal's affairs. Arguably one of the most significant changes to the statute is the filing requirement.  Under ...
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2017 Federal Income Tax Update

2017 Federal Income Tax Update (PDF)

Bouncing Your Last Check: Does Death Really Put an End to Your Debts?

Bouncing Your Last Check: Does Death Really Put an End to Your Debts? (PDF)

Buyer & Seller Beware: Navigating Business Purchase Agreements

Buyer & Seller Beware: Navigating Business Purchase Agreements (PDF)

The CPA’s Role in Business Litigation: Legal Duties and Practical Considerations

The CPA's Role in Business Litigation: Legal Duties and Practical Considerations (PDF)

Padlocking the Piggy Bank: 529 Plans, UTMA, and 2503(c) Trust Options

Padlocking the Piggy Bank: 529 Plans, UTMA, and 2503(c) Trust Options (PDF)

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For media inquiries, please contact: Erin Molinaro | ekm@crlaw.com