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Death and Taxes for North Carolina Business Owners

Changing tax laws, political uncertainty, and the whole family at Thanksgiving can take us on a roller coaster ride of ups and downs.  But savvy business owners (and their estate planning counsel) know that – in the end –...more

Death and Taxes…and Planning Opportunities

Financial markets, political moods, and the world-at-large can take us on a roller coaster ride of ups and downs.  But savvy investors (and their estate planning counsel) know that – in the end – neither the bears nor bulls...more

Can You Feel the Love Tonight? Estate Planning for Couples

Let's be honest.  Legal documents are not written in anyone's love language.  On Valentines Day, we undoubtedly would prefer to exchange thoughtful presents, enjoy an intimate meal with our significant other, or blush at the...more

Ensuring a Furry Future: Estate Planning for the Pets We Love

Pets are not just animals, they are cherished members of our families, providing unconditional love and companionship. That is why, as responsible pet owners, it is our duty to ensure that our beloved furry friends are cared...more

Gimme Shelter: General Trust Planning for Future Generations

Some are quick to dismiss asset protection trust planning as too complex or unnecessary.  For those not in a "certain tax bracket," this type of planning may seem like an over-reach by an estate planning attorney.  There are...more

Gifts That Keep On Giving

With the summer almost in the rearview, gift-giving may not feel like a top priority.  From a tax planning perspective, however, it might be the perfect season to consider making substantial gifts to benefit your family....more

Is Your Estate Plan Past Due for a Check-Up?

Estate planning professionals help clients look ahead and anticipate future contingencies. By necessity, however, estate plans are crafted based on laws and circumstances existing at the time they are put in place. This...more

"It Ain't Over 'Til It's Over" - Use Of A Funded Revocable Trust In Estate Planning

Revocable trusts can simplify asset management during life and facilitate and make private asset transfers at death.  You may think that your estate planning work is done when you sign your revocable trust agreement, but, to...more

Take a Bite Out of the Estate Tax: Estate Planning with Life Insurance

In the movie The Pink Panther Strikes Again, Inspector Clouseau asks a hotel clerk standing near a dog whether his dog bites.  The clerk says no.  Clouseau reaches down to pet the dog.  The dog bites his hand....more

"Generation-Sharing" - Tax Planning That Benefits the Entire Family

Historically, only the very wealthy engaged in generation-skipping estate planning. Families and individuals who do not think of themselves as "very wealthy," however, also can reap significant benefits from this type of...more

Making a Difference: Charitable Trust Planning

The past few years have exposed a lot of needs in our communities, and many of us feel even more compelled to give back what we can. It seems more important now than ever to support worthy charitable organizations that...more

Howdy Partner: A Trail Guide for Promoting an Employee to Co-Owner

It is a particularly thorny question – one faced by owners of businesses both large and small: Is it time to promote this employee to co-owner? Panelists at our 2019 Closely Held Business Summit recently noted the...more

Is it Time to "Use it or Lose it?"

In the wake of COVID-19, we may see significant statutory changes to the federal estate, gift, and generation-skipping transfer tax exemptions. Spousal Lifetime Access Trusts and other planning techniques provide...more

Turning Low Value Lemons Into Estate Planning Lemonade – Part I Gifting Opportunities

The novel coronavirus pandemic has had a dramatic impact on the U.S. economy. Investors have experienced record-setting fluctuations in marketable security values on U.S. exchanges, and global markets are bracing for...more

Real-Life Lessons on How Mid-Sized Companies Handle Ownership Transitions

Business consultant Karen Albritton along with Ward and Smith attorneys Deana Labriola and Matt Thompson, all with personal experience in a variety of companies, discussed several of the tricky issues related to ownership...more

So You've Been Watching (and Cringing at) HBO's "Succession"?

Let's discuss some less-dramatic exit options for business owners (when they want to step away). You may not run a global media conglomerate, but even closely held business owners (and perhaps especially closely held...more

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