Articles/Presentations

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Stories from the Inside and War Stories from the Outside: Navigating Internal and External Legal Issues

Stories from the Inside and War Stories from the Outside: Navigating Internal and External Legal Issues (PDF)

Recent Issues and Updates in Employment Law and Cybersecurity

Recent Issues and Updates in Employment Law and Cybersecurity (PDF)

Tales from the Pandemic: Some Estate Planning Challenges and Opportunities Highlighted by This Crazy Year

Tales from the Pandemic: Some Estate Planning Challenges and Opportunities Highlighted by This Crazy Year (PDF)

2020 Federal Income Tax Update

2020 Federal Income Tax Update (PDF)

The Estate Tax Exemption May Go Down Drastically (Either Immediately or in a Few Years) – Should You Take Action Now to Reduce a Potential Estate Tax?

In the past, the amount that a person could transfer exempt from the estate tax at his or her death was fairly steady for many years. Starting around 2002, the exemption started increasing at a faster rate, going to $5 million in 2011 and then doubling in 2018. The exemption amount currently sits at $11.58 million per person and is slated to go to $11.7 million in 2021. The exemption has never been reduced in the history of the tax, although we came close a couple of times (remember the “fi ...
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North Carolina Commercial Receivership Act Recently Enacted

On July 1, 2020 Governor Cooper signed into law the North Carolina Commercial Receivership Act (the “Act”), Session Law 2020-75, which creates a new Chapter 38A of the General Statutes.  The Act becomes effective January 1, 2021 and applies to receiverships commenced under the Act on or after that date. The Act creates a new statutory remedy for those persons that are eligible to be debtors under the Act and does not replace any other provisions of statutory law or principles of common law ...
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Paycheck Protection Program Flexibility Act and Other PPP Updates

Please see our previous client alerts regarding PPP loans here and here. There have been a number of recent updates regarding the Paycheck Protection Program (“PPP”).  On June 5, President Trump signed into law the Paycheck Protection Program Flexibility Act of 2020 (“PPPFA”), which enacted important changes to the program designed to make the Act more accommodating for borrowers.  In addition, the Small Business Administration (“SBA”) has also released the forgiveness applicati ...
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For media inquiries, please contact: Erin Molinaro | ekm@crlaw.com