Articles/Presentations

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Confidential Information and Intellectual Property Protection for Start-Ups

Mike Allen, a shareholder and director of Carruthers & Roth, P.A., was designated and selected by LexisNexis® to serve as a LexisNexis® Practical Guidance® Author. LexisNexis published on its Practical Guidance platform a contribution from Mike entitled “Confidential Information and Intellectual Property Protection for Start-Ups.” The note provides guidance in helping start-up clients properly protect their intellectual property (IP) and confidential information, often among their mos ...
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2022 Federal and North Carolina Income Tax Law Update

With tax season just around the corner, we thought we would send you an update of recent developments in Federal and North Carolina taxation. You can click on the article links provided below to access recent Federal case law developments as well as State tax changes that have transpired over the last year or so. Federal Tax Update. By clicking the article link below, you can access a summary of some of the more interesting court cases from 2021. Included in this discussion are items relat ...
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Mandatory Re-Filing of Assumed Business Names

In 2017, North Carolina enacted the new Assumed Business Name Act (the “Act”). Our prior article about the Act can be found here. While the Act largely went into effect with little fanfare, this year has significant consequences to businesses operating under an assumed name. As a result of the Act, any business that is currently operating under an assumed name must re-file a new Certificate of Assumed Business Name on or before December 1, 2022. After this date, all existing (i.e. those f ...
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Proposed Tax Reform Could Drastically Impact Estate & Gift Exemptions and Limit Common Estate Planning Strategies

As you know, Congress has been considering tax reform over the last several months. Until recently, it was unclear whether any of the wide-ranging proposals would gain enough traction to become law. Last week, however, the House Ways and Means Committee released a much-publicized tax bill (the "Bill") that, if enacted, would drastically alter current Federal estate and gift tax laws and eliminate the use of certain common estate planning strategies. Background. While the Bill is just a propos ...
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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)

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