Articles/Presentations

Before You Begin Litigation (PDF) Carruthers & Roth litigators Pat Haywood and Mark York presented “Before You Begin Litigation" at an event hosted by the Young Professionals of the Risk Management Association (RMA) Triad Chapter entitled "An Attorney's View of Do's and Don'ts in Commercial Lending” on April 12, 2016.  ...
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What Startups Need to Know About Crowdfunding Manuscript (PDF) What Startups Need to Know About Crowdfunding PowerPoint (PDF) Carruthers & Roth business and tax attorney Nicholas J. Bakatsias presented "What Startups Need to Know About Crowdfunding” at the Nussbaum Center for Entrepreneurship's "Outsiders Wednesday” series on April 6, 2016. ...
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On March 18, 2016, in Beverage Systems of the Carolinas, LLC, v. Associated Beverage Repair, LLC, the North Carolina Supreme Court held that North Carolina courts will not rewrite unreasonable non-competition agreements, even where the parties have expressly authorized the courts to do so in their contract. Instead, North Carolina’s courts are limited to use of the “strict blue pencil doctrine,” discussed below. Many businesses seek to protect their interests and investments in customer ...
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Every year in North Carolina for-profit companies are required to file an annual report with the Secretary of State.  This requirement often times is a headache for business owners, frequently resulting in the owner forgetting to file the company's annual report.  As a result, the dreaded administrative dissolution process is initiated by the Secretary of State.  The goal of this article is to provide individuals with a basic understanding of the filing process and simplify the process so tha ...
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Real Estate Tax Update and 1031 Exchanges Manuscript (PDF) Real Estate Tax Update and 1031 Exchanges PowerPoint (PDF) Carruthers & Roth tax attorney Keith A. Wood presented "Real Estate Tax Update and 1031 Exchanges” at the North Carolina Bar Association (NCBA) Real Property Law Section’s 2016 Hot Topics in Real Property Program on February 19, 2016 at the NC Bar Center in Cary, N.C. ...
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Beginning in March 2016, North Carolina sales and use tax will be assessed on most charges for repair, installation and maintenance services ("RIM services"). The North Carolina Department of Revenue has issued several Directives to attempt to explain how the new RIM services rules are to apply.  Unfortunately, some of the language in these Directives has simply added to the confusion. Background. Since January 2014, sales of "service contracts" have been subject to North Carolina sale ...
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Employment law is a hot topic these days, with new orders, rules and regulations that employers should have on their radar screen. Here are three in particular that may impact your business: 1:  Employee or Independent Contractor? A recent Executive Order issued by N.C. Governor Pat McCrory created the Employee Classification Section of the North Carolina Industrial Commission, which is tasked to act as a “watchdog against unethical businesses that attempt to skirt our state’s laws.� ...
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