Charlotte Injury Lawyer Blog

Since 2002, estate planning attorneys have been discussing the estate tax repeal, the phase out through 2010 and the "sunset" provisions that would bring back the old tax laws in 2011. In most all conversations it was considered unthinkable that Congress would not fix the estate tax laws to match the system that was in place during the repeal period with a unified tax credit of $3,500,000.00 t0 $5,000,000.00. In fact it was unthinkable that the laws would not be revised before 2010 due to the accounting nightmare that results from a single year with a vastly different tax system. At the time of this blog post, Congress has two months left to fix this issue.

For some background, the Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA"), phased out the estate tax with the goal of repeal in 2010. The phase out was implemented by dropping the tax rate (reducing the top rate from 55% to 45%) and increasing the unified credit from 2002 through 2009 (from $1M to $3.5M). Due to budgetary issues, the "repeal" had to expire by 2010. Prior to EGTRRA the federal estate tax topped out at a 60% rate and would have phased up to a $1,000,000.00 unified credit. Failure of Congress to act will bring back the 60% tax rate and the lower unified credit amount.

Estate planning attorneys commonly use credit shelter trusts to allow a married couple to each take advantage of their unified credit essentially doubling the amount of assets that can pass to the next generation free of estate tax. The credit shelter trust allows for the estate of the first deceased spouse to split its assets and put a portion in a trust that preserves the first deceased spouse's credit. Then at the death of the surviving spouse, the credit shelter trust does not count in determining the surviving spouse's assets allowing the surviving spouse's credit to be applied elsewhere.

A failure to revise the estate tax has a number of problems the primary of which is that the tax will affect more estates than originally intended. It is common that a young family with children would have life insurance in excess of $1Million due to the current cost of living and what might be needed for the support of their children. For the purposes of an example, let's assume the $1 Million life insurance pushes the value of the couple's estate to $1.5 Million. Now to avoid hundreds of thousands in estate taxes, this family needs to invest in a credit shelter trust when all they have done is purchase a reasonable amount of life insurance.

With the current uncertainty we prefer to give our Clients the information on the estate tax and let them decide whether they think the extra expense of a credit shelter trust is justified. As we come down to the deadline, it appears that the added expense may become necessary. We hope that Congress acts soon to provide clarity on this issue but if the last eight years have been any example, the unthinkable will probably occur.

Many people often call our office unsure as to what their rights are after they have been let go from a job. Often people do not understand why they have been let go, and feel that because there was no specific reason for their discharge they have a case. Unfortunately this is untrue in North Carolina. North Carolina is what we call an "Employment-at-Will" state. The term "Employment-at-Will" means that unless there is a specific law protecting the employee, or if there is an employment contract, an employer may fire an employee for any reason or no reason at all. Under the law an employer may also treat an employee as they see fit. In addition, it is at the discretion of the employer as to whether the employee may or may not have access to their personal record.

Although employers are given broad range to discharge employees and treat them as they see fit, there are certain protected categories that an employer must adhere to. These categories stem from the employees civil rights, and are based on age, sex, race, religion, national origin, color, disability or pregnancy. An employer many not discriminate against an employee based on any of the reasons just listed. Another protected category falls under the Retaliatory Employment Discrimination Act (REDA). This act protects an employee from an employer's retaliation when an employee participates in activities protected under Occupational Safety and Health Act (OSHA), the Mine Safety and Health Act, the North Carolina Wage and Hour Act, and Workers Compensation Act.

Citigroup is currently being sued by six women who are alleging that they have been discriminated against due to their gender. This is one of the several protected categories under North Carolina law. The women who have filed suit against Citigroup claim that due to their gender, they are being held back from equal access to pay, promotions and work. If the accusations are true, these are serious violations of their rights. It is therefore very important to know your rights as an employee, and have an attorney who will fight on your behalf. The attorneys of Hull & Chandler, P.A. are committed to fighting for your rights if they have been violated.

Whether you were injured in a car wreck, fighting over real estate, charged with a crime or in the midst of a messy divorce, you might ultimately find yourself in front of a judge who has the power to decide important issues that could determine the outcome of your case. North Carolina is one of many states that select the judiciary by general election. The problem is many voters never have the opportunity to learn about the candidates or make an informed decision. The truth is Judges do not have the funding to campaign like other candidates and as a result their message never reaches the majority of voters.

Obviously most lawyers follow the judicial elections much closer than the general public and usually have some insight into the candidate's qualifications. The Hull & Chandler Law Firm has taken a close look at the state wide judicial elections in North Carolina and has comprised a following list of candidates for support:

NC Supreme Court

Judge Robert C. "Bob" Hunter (Brady seat)

NC Court of Appeals

Judge Rick Elmore (incumbent)
Judge Martha Geer (incumbent)
Judge Jane Gray (Calabria seat)
Judge Sanford Steelman (incumbent; unopposed)

NC Court of Appeals (Wynn seat - 13 candidate "instant runoff" race)

#1 choice - Judge Cressie Thigpen
#2 choice - Stan Hammer
#3 choice - Harry Payne

The decision to support these candidates was made based upon our review of the candidate's experience, judicial history, prior opinions/decisions and endorsements of other legal organizations in North Carolina. We also feel the philosophy of these candidates most closely aligns with the rights and needs of our clients.

According to the Centers for Disease Control & Prevention, every day 32 people in the United States die in car accidents that involve impaired drivers. This is staggering when you consider every 45 minutes someone in this country is killed as a result of the careless and reckless actions of a drunk driver.

Although every driver is at risk, young drivers (between the ages of 21 and 24) as well as motorcyclists are more likely to be killed or injured as a result of a drunk driver. To understand the magnitude of the problem, you should consider the following statistics published by the CDC:

• In 2008, 11,773 people were killed in alcohol-impaired driving crashes, accounting for nearly one-third (32%) of all traffic-related deaths in the United States.

• Of the 1,347 traffic fatalities among children ages 0 to 14 years in 2008, about one out of every six (16%) involved an alcohol-impaired driver.

• Of the 216 child passengers ages 14 and younger who died in alcohol-impaired driving crashes in 2008, about half (99) were riding in the vehicle with the alcohol-impaired driver.

• In 2008, over 1.4 million drivers were arrested for driving under the influence of alcohol or narcotics. That is less than one percent of the 159 million self-reported episodes of alcohol-impaired driving among U.S. adults each year.

• Drugs other than alcohol (e.g., marijuana and cocaine) are involved in about 18% of motor vehicle driver deaths. These other drugs are often used in combination with alcohol.

The effects of senseless acts can be devastating on the victims and their families. Fortunately in North Carolina, driving while impaired (DWI) is considered an act of willful and wanton conduct which allows victims and their families to pursue not only compensatory damages but also punitive damages through a civil lawsuit. The purpose of punitive damages is to send a message to the drunk driver and others in the community that in addition to criminal punishment the offender also faces civil punishment in the form of a monetary compensation to the victim.

The attorneys of Hull & Chandler, P.A. are committed to aggressively prosecuting civil claims against drunk drivers with a dual goal of compensating our clients and more importantly sending a message to offenders that drunk driving will not be tolerated by the drivers, motorists and citizens of North Carolina. If your life or the life of a loved one has been impacted by a drunk driver's careless actions in North Carolina, you need to contact an attorney who is experienced in handling civil cases against drunk drivers.