Most managers, board member and attorneys in the community association industry have found themselves dealing with a hotly contested vote or election. Sometimes the end of voting is just the start of further challenges, with bickering over who voted, how they voted, and who really won. An effective way to document and report on voting outcomes is through a tellers’ report. If you don’t regularly peruse your copy of Robert’s Rules, you may not know what this is, so this blog will tell you what a tellers’ report is, how to prepare one, and what it can do for your … Continue reading
2025 Community Association Law Seminar Highlights Emerging HOA/Condo Legal Issues
Each year attorneys from our firm participate in the Community Associations Institute’s (CAI) national Community Association Law Seminar. This event provides an unparalleled opportunity for continuing legal education, networking with other attorneys who practice HOA/condo law, and exploring community association legal trends. This year’s seminar was particularly noteworthy, as Law Firm Carolinas attorney David Wilson was inducted into the prestigious College of Community Association Lawyers (CCAL). Established by CAI in 1993, CCAL recognizes attorneys who have demonstrated exceptional contributions to the practice of community association law through their writings, teachings, and industry involvement. Of the thousands of attorneys practicing in … Continue reading
US Supreme Court Rules on Corporate Transparency Act Injunction
In the ongoing ping-pong game that is the Corporate Transparency Act, today (January 23) the US Supreme Court has allowed the government to enforce the CTA, which requires businesses to disclose their beneficial ownership information. This decision lifts the prior injunction and permits the law’s implementation while its constitutionality is reviewed by the Fifth Circuit. Arguments are scheduled to be heard on March 25. Justice Neil Gorsuch supported immediate action to clarify universal injunctive relief, while Justice Ketanji Brown Jackson dissented, arguing the government failed to demonstrate urgency. To read the case, visit Supreme Court opinions. Based on recent history, we anticipate that FinCEN will soon … Continue reading
Do Committee Recommendations Require a Second?
Recently, I’ve been tackling some common procedural myths—those phrases and practices you often encounter in meetings but aren’t necessarily accurate. If you’d like to explore some recent examples, check out these posts: One phrase frequently heard in meetings, particularly board meetings, is: “Because the motion is from a committee, it doesn’t need a second.” But is this actually true? Let’s unpack it. Setting the Record StraightFirst, let’s address the stakes: Regardless of your approach, the parliamentary police won’t show up at your meeting. That said, a presiding officer demonstrates leadership by using proper parliamentary phrasing, which helps maintain professionalism and … Continue reading
Chris Gelwicks to Join Law Firm Carolinas on February 3
Chris brings over 25 years of expertise in representing homeowners and condominium associations with their formation, operations, collections, and litigation. In addition, with 60+ jury trials, countless bench trials, and mediations across North and South Carolina, he offers impressive litigation experience. Chris has represented clients in trial and appellate courts, including the North Carolina Supreme Court, and is a recognized authority in the field. A sought-after speaker, Chris has presented at national and regional CAI conferences, as well as NC and SC Bar CLEs. He also serves on the Case Law Update Team for the Community Associations Institute. We are excited … Continue reading
Corporate Transparency Act Back on Hold (For Now)
If this feels like legal “whack-a-mole,” you’re not alone! Yesterday, Thursday, December 26, the Fifth Circuit Court of Appeals issued an order vacating its earlier decision to stay the District Court’s preliminary injunction, which had enjoined the enforcement of the Corporate Transparency Act’s (CTA) compliance reporting deadlines. (See Corporate Transparency Act Reinstated by Fifth Circuit Court of Appeals) The Fifth Circuit’s initial stay temporarily allowed enforcement of CTA deadlines while the case was under review. However, the Court has now reversed its earlier decision, explaining that its merits panel is expediting the case and needs to preserve the constitutional status … Continue reading
Corporate Transparency Act Reinstated by Fifth Circuit Court of Appeals
A prior post, Corporate Transparency Act Blocked Nationwide by Texas Federal Court, reported that on December 3, Judge Amos L. Mazzant III of the U.S. District Court for the Eastern District of Texas issued a preliminary nationwide injunction against the Corporate Transparency Act (CTA). The post also advised staying informed, as the compliance deadline of December 31 could be reinstated. Today, December 23, the Fifth Circuit Court of Appeals reinstated the CTA, which mandates businesses disclose their beneficial owners to combat financial crimes. The government successfully argued that the law is constitutional and vital for national security. In its decision, … Continue reading
Opportunity for North and South Carolina Licensed Attorney
Are you an attorney licensed in North Carolina and South Carolina, or eligible for licensure in both states using a recent UBE score? Are you looking for a friendly and collaborative work environment with a culture that supports a balanced professional life? If so, Law Firm Carolinas (www.lawfirmcarolinas.com) is seeking an attorney with 0 to 3 years of experience to join our offices in Raleigh, Greensboro, or Charlotte. This position involves working with homeowner and condominium association clients on a variety of matters, including: Qualifications: Why Join Us?This is an excellent opportunity for motivated individuals who are eager to produce … Continue reading
FinCEN Issues Key Guidance on Corporate Transparency Act Filings
Last week, we shared an update (Corporate Transparency Act Blocked Nationwide by Texas Federal Court) on Judge Mazzant of the U.S. District Court for the Eastern District of Texas issuing a preliminary nationwide injunction against the Corporate Transparency Act (CTA), effectively halting its enforcement nationwide. Naturally, this decision has raised many questions, including, “What does this mean for our community?” In response, the Financial Crimes Enforcement Network (FinCEN), which oversees Beneficial Ownership Information (BOI) reporting, has issued a formal statement addressing the matter. While the statement is available on the FinCEN website at https://fincen.gov/boi, it may be challenging to locate. … Continue reading
Marshall & Wilson to Present at 2025 CAI National Law Seminar
Attorneys Adam Marshall and David Wilson of Law Firm Carolinas will be presenters and speakers at the Community Associations Institute (CAI) 2025 National Law Seminar. The annual seminar is put on by the College of Community Association Lawyers (CCAL) and is the premier legal event for community association lawyers and other industry professionals. Their topic is titled “Weathering the Storm: Getting Your Community Clients Through PR Nightmares.” Every attorney who works with community associations will at times have to help their clients navigate potential PR disasters—whether combatting false narratives, half-truths, & other misleading statements from a vocal minority or speaking … Continue reading
Corporate Transparency Act Blocked Nationwide by Texas Federal Court
The federal Corporate Transparency Act (CTA) applies to most community associations and has certain federal filing requirements that start as to existing HOAs and condos on January 1, 2025. For more details, see our prior blog posts (What Is the “Corporate Transparency Act” and Why It Matters to Your Association and Directors, Update on The Corporate Transparency Act: Tips for Managers and Board Members, Be Aware of Corporate Transparency Act (CTA) Scams!) or these videos by my law partner Steve Black: Manager’s Update on Corporate Transparency Act or Board of Directors Update on the Corporate Transparency Act. However, yesterday, December … Continue reading
Suspended Voting Rights Meant Homeowner Couldn’t Run for Board
In a recent case from Colorado, the Colorado Court of Appeals held that an HOA could prevent a homeowner whose voting rights had been suspended from running for election to his board of directors. To read the entire Colorado case, here is a link: Majersky v. LCM Property Management, Inc., No. 24CA0046 (Colo. App. Oct. 10, 2024). NOTE: Although this case is not binding in North Carolina or South Carolina, it may still be helpful to take a look at the reasoning used by the Colorado court. Gregory Majersky was a homeowner in the Summerfield Villas Homeowners Association. The professional … Continue reading
Be Aware of Corporate Transparency Act (CTA) Scams!
Recently one of our clients received a solicitation titled “Mandatory Beneficial Ownership Reporting.” It was noted as form 5102 and states that there is a filing fee of $119.00. The form looks very legitimate and like any other tax form you might receive from the federal government. However, beware of these types of solicitations, as the form received is a known scam. It is important to note that there is no governmental fee associated with filing Beneficial Ownership Information (BOI). The Financial Crimes Enforcement Network (FinCEN), the governmental entity where BOI is to be reported, has published the following Alert: … Continue reading
IRS Releases Tax Inflation Adjustments for 2025
Around late October or early November, the IRS announces annual inflation adjustments for the following tax year. On October 22, 2024, the IRS published Rev. Proc. 2024-40, which provides these adjustments and changes to other tax provisions for 2025. In this blog, I will reiterate how the basic and annual gift and estate tax exclusions operate and provide the increases for 2025. Basic Exclusion The basic exclusion for decedents who die in 2025 will be $13,990,000, up from the 2024 basic exclusion amount of $13,610,000. The basic exclusion serves as the unified credit against gift and estate tax for an … Continue reading
The Bifurcation of Estate Administration and the Pitfalls of Individual Beneficiary Designations
The use of individual beneficiary designations offers several advantages and disadvantages that should be carefully considered when engaging in estate planning. One of the primary benefits of using beneficiary designations is the ability to bypass probate, allowing for a timelier transfer of assets upon the account owner’s death. Once upon a time, estate planning attorneys would instill fear in clients regarding probate fees and red tape, leading to the promotion of revocable living trusts which also avoid probate. While the living trust still reigns supreme for efficient estate planning, the reasons for such have changed dramatically over the past decades. … Continue reading
Special Needs Planning in North Carolina
Special needs planning in North Carolina is an important estate planning consideration for any family with disabled or elderly members. The most prominent tool used in special needs planning is the Special Needs Trust (“SNT”). An SNT is designed to preserve assets for a beneficiary without jeopardizing their eligibility for means-tested government programs such as Medicaid and Social Security Disability. The trustee of an SNT has the discretion to distribute income and principal for needs not covered by government programs but is prohibited from making distributions that supplant the services covered by those programs. This allows the SNT to supplement … Continue reading
Do You Love Your Pet to Death? Let’s Talk Pet Trusts and Other Honorary Trusts in NC
In North Carolina, under N.C.G.S. § 36C-4-408, pet trusts are a legally recognized means to ensure the care of one or more designated domestic animals or pets that are alive at the time the trust is created. Such trusts are valid and the assets in the trust must be used exclusively for the benefit of the designated animals. The statute explicitly prohibits the conversion of any portion of the principal or income of the trust for the use of the trustee or any other purpose that does not benefit the designated animals. Your first question may be: how are such … Continue reading
What is a Ladybird Deed?
The term “Ladybird deed,” also known as an enhanced life estate deed, was popularized in Florida in the 1980s. The name comes from Florida elder law attorney Jerome Ira Solkoff, who used the name of former First Lady “Lady Bird” Johnson in his educational materials to illustrate the mechanics of the deed. The name has since been attached to the concept, despite the fact that President Johnson likely never used a Ladybird deed to transfer property to his wife. A Ladybird deed is an estate planning tool that allows a property owner to transfer ownership of the property to another … Continue reading
What is a Medicaid, aka 1% Deed?
Throughout my practice, what is colloquially known as a Medicaid or 1% deed has proven to be a viable and popular tool among practitioners and clients alike. In this blog, I will discuss the mechanics behind this technique and the aspects that are often misunderstood. While preparing a general warranty deed can sometimes be a straightforward legal service, the nuances and considerations involved in a Medicaid deed are complex and frequently overlooked. Unfortunately, I have observed many general practitioners offering Medicaid deeds as a service due to the seemingly simplistic nature of the task. Additionally, there is often conflation among … Continue reading
“The Language of Meetings” Grammar Girl Podcast
“The Grammar Girl” (Mignon Fogarty) has an award-winning podcast that is also one of the longest running — almost 20 years! She is an author of numerous books as well as a New York Times bestselling author on writing tips. Her Grammar Girl Quick and Dirty Tips for Better Writing is a five-time winner of “Best Education Podcast.” In this episode, she has me on to discuss the meaning of and interesting history of some words associated with meetings, including To find “The Language of Meetings” episode, visit The Grammar Girl Podcast or search “Grammar Girl” wherever you get your … Continue reading