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The DOMA Decision

The Supreme Court published its long-awaited decision in the Windsor case today.  In a 5-4 decision, the Court held Section 3 of the Defense of Marriage Act (DOMA) unconstitutional.  What this means for same-sex couples across the country will ultimately depend on where they live.  In North Carolina, it is likely that the Court’s decision will […]

Estate Planning for Business Owners

Owners of closely-held businesses face unique challenges when it comes to estate planning.  In addition to planning to pass along the non-business assets, closely-held business owners must concern themselves with developing a business succession plan.  Reasons for investigating a business succession plan can include maintaining a income stream once control or ownership of the business […]