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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Articles/Presentations
January 4, 2018
North Carolina’s New Uniform Power of Attorney Act
December 6, 2017
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)
December 6, 2017
Buyer & Seller Beware: Navigating Business Purchase Agreements
Buyer & Seller Beware: Navigating Business Purchase Agreements (PDF)
December 6, 2017
The CPA’s Role in Business Litigation: Legal Duties and Practical Considerations
By J. Patrick Haywood and Mark K. York
The CPA's Role in Business Litigation: Legal Duties and Practical Considerations (PDF)
December 6, 2017
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)
December 6, 2017
Estate Planning: Like Fire Insurance – Ensuring the Best in Case of the Worst
Estate Planning: Like Fire Insurance - Ensuring the Best in Case of the Worst (PDF)
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