According to the US Consumer Product Safety Commission, the following products have been recalled in the first quarter of 2012:

• Artic Cat Snowmobiles: This is a voluntary recall due to crash hazards associated with the steering tie-rod attachment;
• Specialized Bicycle Components: In cooperation with the USCPSC, the bicycle company is voluntarily recalling bicycles with brake components that can disengage creating a fall hazard;
• Columbia ParCar: In cooperation with the USCPSC, Columbia ParCar Corporation, is voluntarily recalling about 1,400 golf, service and utility vehicles because the lower steering yoke can loosen creating a crash hazard;
• BJ's Recalls LED Flashlight: The wholesale club is recalling flashlights that can heat up, smoke or melt when turned on, posing fire and burn hazards;
• KYMCO: The Spartanburg, S.C., company is recalling utility vehicles due to fire hazard. An exposed portion of the exhaust system can allow debris such as leaves, brush or other flammable materials to enter the opening and ignite;
• Euro Asia Imports: In cooperation with the USCPSC and Health Canada, Euro Asia Imports, are voluntarily recalling bicycle handlebars. The recalled bicycle handlebars can break while the user is riding the bike, resulting in loss of control and a fall hazard;
• Blount International: The company is voluntarily recalling about 950 Oregon® replacement lawnmower blades because the pose a laceration hazard to the user and bystanders;
• Lee Carter Company: Is recalling raddles that the pose a danger as a choking hazard and Mexican Wrestling Action Figures due to lead paint violations;
• California Innovations: In cooperation with the USCPSC, California Innovations Inc., is voluntarily recalling about Travelin' Chef expandable thermal food carriers that contains diethylene glycol and ethylene glycol can leak out of damaged freezer gel packs, posing a poisoning hazard.;
• Steelcase Inc.: The Company is voluntarily recalling Amia desk chairs. The pivot pins installed in the control mechanism under the chair seat can fall out, posing a fall hazard to the user;
• Giant Bicycle: The bicycle company is voluntarily recalling 2012 Model Year Giant Defy Advanced and Avail Advanced bicycles. The fork can crack, posing a fall hazard to riders.
• Kaz USA: Is recalling a portable electric heater due to the internal housing, including the fan, heating element and circuitry, can detach, posing a burn hazard to consumers;
• Big Lots: In cooperation with the USCPSC, Big Lots is voluntarily recalling Five-Light floor lamps. The wiring for the lamp's light sockets can become exposed, posing a risk of electric shock to consumers. In addition, use of the recommended standard 40 watt light bulbs can generate excessive heat, which can melt the double plastic shades over the bulbs;
• Chariot Carriers: Thule Child Transport Systems Ltd., is recalling Chariot bicycle trailers and bicycle trailer conversion kits. The bicycle trailer's hitch mechanisms can crack and break, causing the trailer to detach from the bicycle. This poses an injury hazard to children in the bicycle trailer;
• Demdaco: In cooperation with the USCPSC, DD Traders Inc. d/b/a Demdaco is voluntarily recalling Tea Lights in Carruth Candleholder Collection Sets. The tea light can burn with an excessive flame height, posing a fire hazard to consumers.
• The Land of Nod: Is recalling infant bed frames because a child's torso can become lodged in the gap between the footboard's top rail and the mattress, posing an entrapment hazard;
• Triple Eight Distribution: In cooperation with the USCPSC, Triple Eight Distribution, Inc., is voluntarily recalling Bicycle helmets for children and youth. Product testing demonstrated that these helmets do not comply with CPSC safety standards for impact resistance. Consumers could suffer impact head injuries in a fall;
• Elegant Gifts Mart: Is recalling children's chairs and stools which contain lead paint;
• Sterno: The Sterno Group LLC, is voluntarily recalling 5 Hour tea lights. The tea light wax can overheat resulting in the wax catching fire, posing a burn and fire hazard;
• Target: Target Corporation is voluntarily recalling about 6-pc. LED flashlight sets which can heat up, smoke or melt, posing fire and burn hazards.
• IKEA: In cooperation with the USPSC and Health Canada, IKEA North America Services LLC, is voluntarily recalling about ANTILOP high chairs. The high chair's restraint buckle can open unexpectedly, posing a fall hazard to the child;
• Performance Inc.: Performance, Inc, of Chapel Hill, N.C., is voluntarily recalling Forté Pro Carbon Road Pedals. The pedal body can break or crack during use, causing the rider to lose control and posing a fall hazard;
• Uni-O Industries: Portable gas grills recalled due to fire and burn hazards;
• Twin Oaks: In cooperation with the USCPSC, Twin Oaks is voluntarily recalling about 2,300 Standard and Economy hammock stands that pose a fall hazard to consumers;
• Papa Bear Loungeabouts: The children's pajamas are being recalled by retailers due to violation of federal flammability standard;
• American Honda: In cooperation with the USCPSC and Health Canada, American Honda Motor Company is voluntarily recalling about grass trimmers. The shaft can crack and cause the lower gear case and cutting attachment to detach, posing a laceration hazard to the operator and bystanders;
• Carlisle FoodService: Carlisle FoodService Products, of Oklahoma City, Okla., is voluntarily recalling food service beverage cups and mugs. The cups and mugs can break when exposed to hot liquids, posing a burn hazard to consumers;
• Greenlee: Greenlee Textron Inc. is voluntarily recalling 1,800 folding pocket utility knives. The blade locking mechanism can fail, allowing the blade to fold inward toward the handle, posing a laceration hazard;
• Suntech America: In cooperation with the USCPSC Suntech America Inc. is voluntarily recalling about 300 installations of SolarBlend™ Roof Tiles. The connectors between the solar roof tiles can become loose, posing a fire hazard.
• ECHO: In cooperation with the USCPSC, ECHO Inc. is voluntarily recalling about 16,000 gas powered backpack blowers. The fuel line between the fuel tank and carburetor could have been damaged during assembly leading to fuel leakage, posing a fire hazard;
• Worthington Cylinders Wisconsin: In cooperation with the USCPSC and Health Canada, Worthington Cylinders Wisconsin, LLC is voluntarily recalling Map Pro, Propylene and MAPP Gas Cylinders. The seal on the cylinders can leak after torches or other fuel consuming equipment are disconnected from them, posing a fire hazard;
• Kelty: Kelty single and double jogging strollers are being recalled because the front wheel can come loose during use and cause the stroller to tip over posing a safety risk;
• Meijer Recalls: Exposed and unshielded electrical components can cause Touch Point fan heaters to overheat and melt, posing fire and electrical shock hazards;
• 2GIG Technologies: In cooperation with the USCPSC, 2GIG Technologies Inc. is voluntarily recalling GSM Radio Modules Used in Go!Control Panels. GSM radio modules used inside Go!Control Panels for home security systems can overheat and combust, resulting in a fire or burn hazard to consumers;
• LSI Products, Inc.: In cooperation with the USCPSC, LSI Products Inc. dba Pro Armor is voluntarily recalling latches for utility vehicle doors. The latch pin can disengage from the latch allowing the door to open while the vehicle is moving. This can pose a risk of ejection of an unrestrained rider and impact or laceration hazards.
• Shimano: Shimano American Corporation is recalling mountain bicycle handlebar stems. The bolts holding the front plate of the stem to the stem body can be pulled out of the threads while the bike is being ridden, causing the rider to lose control of the bike and fall.
• American Honda: American Honda Motor Company is voluntarily recalling ATVs with a weld on the ATV's front right upper suspension arm that can separate, causing the driver to lose control of the vehicle, posing a crash hazard;
• Fuji: Recalls women's cruiser bicycles with frames that can break in the center of the downtube during use, causing the rider to lose control and fall;
• Tumblekins Toys: In cooperation with the USCPSC, International Playthings LLC is voluntarily recalling Tumblekins toys. The toys can break into small pieces with sharp points, posing choking and lacerations hazards to children;
• Ganz: Is recalling dancing teapots where the teapot's handle can get extremely hot when there is hot water in the teapot, posing a burn hazard to consumers;
• Happy Shirts: In cooperation with the USCPSC, Happy Shirts is voluntarily recalling toy trucks that were gifts with boy's t-shirts. Connections in the toy trucks battery compartment can smolder or catch the trucks on fire, posing a fire and burn hazard to consumers;
• Lakeshore Learning Materials: The fingers and toes on Feels Real Baby Dolls can detach, posing a choking hazard to young children.
• Great American Opportunities: Great American Opportunities arena lamps are being recalled because the electrical design and construction of the lamps poses the risk of an electric shock to consumers;
• Easton Sports: Is recalling lacrosse helmets due to facial injury hazard;
• Leggett & Platt: In cooperation with the USCPSC, Leggett & Platt is voluntarily recalling Power foundations or adjustable bases for mattresses. Electrical components in the motor control board can fail and short causing overheating, which poses a fire hazard;
• Safety 1st: Cabinet locks are being recalled due to lock failure allowing children to gain unintended access to dangerous items;
• Westinghouse Lighting: In cooperation with the USCPSC, Westinghouse Lighting Corp. is voluntarily recalling ceiling fans. The two 60-watt light bulbs included with the ceiling fans exceed the fan's maximum wattage, which can cause the ceiling fans to overheat or fail. This poses fire and shock hazards to consumers;
• Bon Hiver: Bon Hiver Inc. is voluntarily recalling snowboard bindings. The binding's base plate can fracture from impact during use, posing a fall hazard to snowboarders;
• Kawasaki USA: In cooperation with the USCPSC, Kawasaki Motors Corp. USA is voluntarily recalling utility vehicles. The fuel tube can scrape against the air cleaner housing and develop holes, posing a fire hazard;
• Hydro-Gear: In cooperation with the USCPSC, Hydro-Gear Limited Partnership is voluntarily recalling lawn tractors. A drive gear in the lawn tractor's hydrostatic transaxle can fail causing brake failure, posing a crash hazard to consumers;
• Guidecraf: Recalls children's play theaters due to tip-over hazard;
• Umbro: Umbro USA is voluntarily recalling Umbro Boys' outerwear jackets. The boys' jacket has a retractable elastic drawstring at the waist with a toggle that could become snagged or caught in small spaces or doorways, which poses an entrapment hazard to children;
• Lenovo: In cooperation with the USCPSC, Lenovo is voluntarily recalling Lenovo ThinkCentre M70z and M90z computers. A defect in an internal component in the power supply can overheat and pose a fire hazard;
• Locker Brand: Recalls Rx lockers due to failure leading to allowing unauthorized access to medicine containers;
• BCI Burke: In cooperation with the USCPSC, BCI Burke Co. LLC is voluntarily recalling 3/8 inch Arch Swing Sets. The welded connection of the sleeve joint to the arch support can crack or break. When this happens, the top swing beam can collapse causing children on the swings to fall and be injured;
• Gore: In cooperation with the USCPSC and Health Canada, W.L. Gore & Associates Inc. is voluntarily recalling bicycle brake cables for road bikes. When the brake cables are installed on Campagnolo style brake levers, they can detach, causing the brakes to fail and posing a fall hazard;
• AmerTac: In cooperation with the USCPSC, American Tack & Hardware Co. Inc. (AmerTac) is voluntarily recalling LED night lights. An electrical short circuit in the night light can cause it to overheat and smolder or melt, posing fire and burn hazards to consumers.

The attorneys at Hull & Chandler ask that you be cautious with the product you purchase and use. Always follow the manufacturer's instructions and comply with any recalls. If you or a loved one has been injured by a dangerous or unsafe product, drug or medical devise, contact an experienced products liability attorney here or at 704-375-8488.

Answering these questions, and particularly finding legal help, can be challenging. Often times initial advice on how to answer these questions is provided by friends or family. Although well intentioned, the advice can be incorrect causing negative consequence to your property damage or injury claim. Many rely upon the incorrect or inaccurate advice of an insurance company representative, sometimes their own, and often times that of the opposing driver. The answers to the questions posed above depend on many factors. Very simply, the only person qualified to answer these questions is an attorney; specifically one who has successfully handled similar types of cases.

What should you do after an accident? After an accident, speak to an attorney who has handled similar types of cases. Notice I mentioned cases, not claims. There are many attorneys who advertise that they handle personal injury or bodily injury claims. When looking for advice regarding your injury or damage claim, speak to an attorney who has hands-on experience handling court cases or lawsuits, preferably having tried multiple cases in front of a jury. This not to say that you will go to court, rather you want to speak with an attorney with trial experience so he or she can properly advise you on different aspects of your claims and how specific facts or factors may influence a claim, should it ever become a case. Furthermore, if it becomes necessary to file a lawsuit, you certainly want an advocate who has a proven track record of success in the courtroom. Speak to an attorney who specializes in handling personal injury cases.

Once you have scheduled your free consultation, what should you do next? Ask questions. Educate yourself regarding the attorney you are meeting with, the firm, and their track record. Understand this, when you hire your attorney, he/she is your advocate and advisor from that day and until the matter resolves. Your claims may be for hundreds of dollars or in excess of $1 million. You must trust and feel comfortable with your attorney and firm and understand whether they have a proven track record and experience to achieve your desired result.

Once you have decided to hire an attorney to assist with your claim, now you ask, who do I hire? Hire a competent, experienced professional with whom you can meet with and speak with at your convenience to answer your questions and advise you of your options. Here are some questions to ask of your prospective attorney:

Experience:

• How long has the attorney been in practice?
• Has the attorney worked for or against the opposing party or insurance company before?
• What types of cases does the attorney handle?
• What experience does the attorney personally have in handling cases like mine?

Personal service, attention and communication:

• Will the attorney personally handle my case?
• Will my attorney be accessible to me if I have questions?
• Will the handling of my case be delegated to other individuals? If so, why?
• Will the attorney keep me educated regarding my case throughout the process?
• Will I have input in the handling of my case?
• Will the attorney respect my opinion and input regarding my case?

Results:

• Is the attorney organized?
• How does the attorney respond to my questions?
• What are the attorney's opinions regarding the strengths and weakness of my case?
• What are the attorney's strategies to maximize my recovery to get the best results?

Who you hire as your advocate and advisor is an important decision, as well as a personal one. The decisions and steps taken early in the claims process can dramatically affect the outcome of a claim or case. When considering who to hire, you must be confident in the professional's expertise, trust that your input and concerns will be addressed, and know there is strategy is in place to give you the best possible options.

The attorneys at Hull & Chandler have extensive experience in handling personal injury cases. We are former insurance company lawyers who are now dedicated to helping accident victims recover compensations for injuries and damages. We are experienced trial attorneys, having tried over hundreds of cases to verdict. We are committed to providing you professional service. At Hull & Chandler, an initial personal injury consultation is free. If you need assistance with your case or to learn more, contact us at 704-375-8488.

Since many drivers are unaware that UM and UIM coverage is not part of all insurance policies, many consumers think they are getting coverage for injuries up to their limit when they may not be. For example, a recent personal injury client of our law firm had a minimum limits liability policy with $1 million in UM coverage. Our client was in an accident and the at-fault driver had a minimum limits insurance policy. Our client was seriously injured and had medical bills well in excess of the at-fault driver's insurance policy. Our client thought he was adequately covered for this injury, not realizing he only had UM coverage and not UIM coverage. In fact, employees at the insurance company were also confused regarding the type of coverage, causing them to verify at one point that our client had UIM coverage. Had our client had UIM coverage, his extreme medical bills would have been covered.

For policies other than minimum limits policies, the insurance company must provide both UM and UIM coverage up to your liability limits. Unfortunately, UM and UIM are not required for minimum limits policies. We advise our clients to make sure they have both UM and UIM coverage and to increase their UM and UIM limits above their liability limits to protect themselves should they be in a car accident in the future. If you have been in an accident or have any questions about UM and UIM coverage, contact our firm at 704-375-8488.

If you have ever been to New York's infamous Times Square, you have heard of, or have seen the Naked Cowboy. If not, the Naked Cowboy (also known as Robert Burck) is a performer who plays guitar in Times Square in nothing but cowboy boots, a cowboy hat, a guitar and underwear. Burck has become a must see New York tourist attraction, so much so that the New York Department of Tourism says that he is more popular than the Statute of Liberty. He has been performing in the heart of Manhattan since 1997, and has made such a name for himself that he trademarked the title "Naked Cowboy" back in 2002.

On November 1, 2010, a CBS soap opera titled "The Bold and the Beautiful" had one of its characters, Oliver, dressed in a cowboy hat, cowboy boots, briefs and incidentally played the guitar. After the show aired, CBS posted a recap of the episode on YouTube titling it "The Bold and the Beautiful -Naked Cowboy." CBS also bought ad word advertising for the phrase "naked cowboy" on YouTube. Times Square's Naked Cowboy took notice and filed suit against CBS for trademark infringement, demanding $1.5 million in ad revenue.

In order for the Naked Cowboy's lawsuit to succeed, he would not only have to prove that he owned the valid registered trademark, but also that trademark was being used by CBS for commerce and in connection with the sale or advertising of goods or services without his consent.

New York Federal Judge Barbara Jones found that the Naked Cowboy was unable to prove that CBS was using the mark commerce in connection with the sale or advertisement of goods or services without his consent and therefore dismissed his lawsuit. The Judge stated that the mark appeared nowhere in the show, but rather only in the YouTube clip and therefore was not actionable. Judge Jones stated, "It is clear that CBS used the phrase in an effort to describe the contents of the video clip, not as a mark to identify the source of the video clip." All of the remaining charges of the lawsuit were also dismissed, leaving the cowboy alone with his guitar.

Closer to home, the Charlotte, North Carolina based company, Slep-Tone Entertainment, is suing a number of Las Vegas bars and casinos for unlawfully infringing on Slep-Tone's trademarked karaoke song and lyric displays. Slep-Tone filed nearly 100 lawsuits in Las Vegas last month, demanding $500 million in damages. These lawsuits allege that the defendants have committed a civil offense known as "trademark counterfeiting" or "trademark infringement involving counterfeiting." Slep-Tone's tracks are marked with its federally registered trademarks. When a karaoke host or someone manufacturing illegal systems makes an unauthorized copy of a track, that host is creating counterfeit goods, therefore infringing on the original trademark. Slep-Tone also asserts the bars have financial incentive to encourage the use of bootleg tracks, as they can pay the jockeys less.

Copyright attorneys have asked a federal judge to dismiss the suit, claiming Slep-Tone is abusing the system. Slep-Tone has not yet responded to the motions for dismissal.

If you have something to be trademarked, or you feel your current trademark is being infringed upon, contact the experienced attorneys of Hull & Chandler here or at 704-375-8488.

In December 2011, Jacob Jock was called to do his civil duty and serve on a jury to deliberate and decide the outcome of a personal injury case arising from a car accident. During the course of selecting the jury, Mr. Jock sent the defendant in the case a friend request on Facebook. After the friend request was discovered and brought to the court's attention, Mr. Jock was immediately dismissed from his service. To compound the situation, Mr. Jock went home and bragged about "getting out" of jury duty online. According to the plaintiff's civil trial lawyer, Damien Mallard, this is when the judge took action.

Jacob Jock was called back to court three months later for a contempt hearing before Circuit Court Judge, Nancy Donnellan. As you can see from the video, the Judge was not amused by Mr. Jock and not impressed with his so called defense:

At the conclusion of the hearing, Judge Donnellan found him guilty of contempt of court, a misdemeanor, and sentenced Jock to three days in the county jail while taxing him with court costs. In rendering her sentence, Judge Donnellan told Jock, "Freedom is not free . . . It comes with responsibilities and duties, one of the most important of which is to serve as a juror when called. ... You were called, and you thumbed your nose at it." No word on whether Jock will appeal or serve the jail time, but I am assuming he has not taken to Facebook to discuss his views on the case.

As far as we can tell, this is the first instance of a juror being sentenced to jail for using social media during a pending trial; however, it will likely not be the last. In August of last year, a Texas man was sentenced to 2 days of community service for the same infraction. Chris Ponder, the prosecutor in the Texas case stated, "I've never seen this before ... But I'm afraid this is a new reality as the technology is so ubiquitous that we'll have these types of things occur."

The attorneys at Hull & Chandler ask that you be cautious with what you post on Facebook and other social media sites. If you have any questions, please contact our firm here or at 704-375-8488.

General Solicitation

Under the current law, general solicitation for investors would exclude a company's offering from the safe harbor provisions of Regulation D. These safe harbor provisions allow companies to avoid registration with the SEC for smaller transactions and offerings. By allowing general solicitation, companies can search out accredited investors directly rather than working through an investment banker or other broker to find investors.

Crowd-Funding

The concept of Crowd-Funding would allow companies to raise up to $1 Million from unaccredited investors ($2 Million if audited financial records are provided to investors) as long as the amount invested by each investor does not exceed $10,000 or 10% of the investor's annual income. The fact that the investor no longer has to be accredited expands the base of potential investors and therefore allows companies to solicit investments from almost anyone, making social media such as Google+ or Facebook a realistic option for soliciting investment.

The JOBS Act has passed the House and now moves on to the Senate. There are many obstacles to the passage of the JOBS Act in its current form, not the least of which is the gutting of the Securities and Exchange Commission shortly after a recession caused in part by questionable securities. Also, these changes are thought to increase the likelihood for fraud. Despite those issues, the portions of the JOBS Act discussed above offer new opportunities to entrepreneurs.

We at Hull & Chandler, P.A. will be watching the JOBS Act closely and will look for new opportunities for our small business clients to build their business.

Over a seven hour period, the judges made presentations on what they like and dislike when hearing a case. Although they were not unanimous on every topic, there were three things the entire panel agreed on. First, be prepared for court. It was astounding to hear how many attorneys show up unprepared for trial. Even in my personal experience of sitting in the gallery during motion hearings, there are plenty of attorneys who do not come to court prepared. They often fail to have necessary exhibits ready for the judge, which wastes the Court's time. Files should be easily accessible upon request.

Secondly, attorneys should allow adequate time for judges to read materials handed to them, as opposed to immediately continuing with their argument. When a judge wants you to speak, they will look at you to let you know they are ready. This is important for both the attorney and the judge so that the reading material prepared does not go overlooked. In addition, keep your arguments short, concise and to the point. Too often will an attorney continue to speak, even after they have proven their point, only to waste the Court's time.

Finally, and probably the most harped upon topic, dress appropriately. Judges have become increasingly dissatisfied with the way attorneys have lowered their standards in a court room. While I am part of the younger generation of attorneys, it has always been instilled in me the importance of a suit or appropriate attire when attending court. For men, wearing a suit, shirt and tie will suffice. For women, a pant or skirt suit, or an appropriate business dress is proper. Slacks, t-shirts, flip-flops, summer dresses and skirts are not acceptable attire in the court room and only show your lack of respect.

The attorneys at Hull & Chandler, P.A. pay attention to the simple details and know that these rules can impact the outcome of a case. If you have any questions, please contact our firm here or call 704-375-8488.

The law in North Carolina, as it applies to child safety seats, states that children eight years of age and younger who weigh less than 80 pounds must ride in a car or booster seat. Depending on which comes first, kids can upgrade to a seat belt once they turn eight or top 80 pounds. Car seats must be fastened in a rear seat if your child is five years old or younger, weighs less than 40 pounds and if your car contains passenger-side airbags. You can bypass this requirement if your child's safety seat is airbag-compatible.

Once you know the law, you need to be vigilant in how you select a car seat. It is recommended to purchase new car seats, as opposed to used or older models, for two reasons. The first being that newer seats are more advanced as a result of continuous research which leads to safety advances every year. Older, outdated car seats are less likely to provide your child with the protection they need to come out of a motor vehicle accident unharmed. Most safety experts agree that car seats with a five-point harness are the safest restraint on the market. The second reason to purchase a newer seat is the plastic used in many seats can break down or weaken over time. Many car seats have expiration dates which give guidelines on when the seat's use should be discontinued.

Now that you know how to select a seat, it is imperative to have seat installed in the vehicle properly. Many organizations will offer complementary car seat installations. Numerous seats are installed into bases which remain permanently in the vehicle. If this is the case, you need to make sure the base is securely and properly installed and always take the time to properly secure the seat in the base.

No car seat is perfect and even the best seats cannot completely protect your child in the worst types of accidents. However, if you follow all the recommendations herein and your child still suffers a serious injury in a car seat; it is recommended to consult with a personal injury attorney at Hull & Chandler, P.A. who can have the car seat tested for design mistakes or failure.

House Bill 200, which passed by veto override in June of 2011, allows for an individual to deduct up to $50,000.00 of "net business income" for the taxable year as long as that "net business income" was not passive. In the original draft of the bill, it was unclear what exactly would qualify as "net business income" but a later version, S.B. 267, it was made clear that "net business income" includes S-Corporation distributions and makes it clear that a married couple may each take the deduction as long as both spouses have the requisite business income.

WHAT THIS MEANS TO YOU:

If you are married and your company is currently owned by only one spouse, you may want to consider adding the other spouse as a business owner to take advantage of these tax deductions. If you and your spouse owned the corporation together and your net business income is $100,000 or less, you would not owe any North Carolina income tax on that net business income.

If your savings from this deduction were all applied to income in the top tax rates (7.75%), the tax savings, if your company ownership is optimized to take full advantage of the deduction, would be $7,750 per year. In certain circumstances, the income qualifying as "net business income" for the North Carolina deduction will allow you to avoid paying certain federal payroll taxes.

WHAT INFORMATION WE NEED TO REVIEW:

To determine whether your company could be restructured to take full advantage of this tax law change, it would be important to review the income you currently receive from the company and whether that income is received as salary, dividend or distribution. Income you or your spouse receive from other companies may also be a factor in determining whether restricting your company would be beneficial. It is also important to consider other tax planning you have in place, as well as other legal issues that could arise due to the restructuring of your company. Please feel free to contact the attorneys at Hull & Chandler, P.A. to assess whether your company could benefit from restructuring.

Another thing I am sure of is that many cruise passengers are unaware of what laws govern their rights at sea. People have a general idea of their rights on land, but do not realize that things significantly differ once they step foot on the cruise ship.

Passengers of cruise ships are governed by something called the Athens Convention. The Athens Convention controls the liability of the ship operators for personal injury and property damage sustained by its passengers. It contains everything from standards for establishing liability, statute of limitations, allowable defenses and venue requirements.

The Athens Conventions was adopted in 1974 and severely limits a passenger's rights unless the carrier acted recklessly or with the intent to cause such damage. Specifically, Article 13 of the Athens Convention provides that the carrier will lose its right to limit liability where it is proven that the damage resulted from an act or omission done with intent to cause damage, recklessness and knowledge that such damage would probably result of such actions. The Convention allows cruise liners to limit their financially liability to approximately $72,000.00 per passenger for a personal injury or death claim. This is an extremely low number and in no way adequately compensates a family who's loved one died while on a cruise.

While looking to the current Costa Concordia disaster, I believe those passengers would have an argument that the Captain acted in a reckless manner. It has come to light that the Captain intentionally deviated from their original course, and therefore the Athens Convention is inapplicable.

The attorneys and staff at Hull & Chandler wish you safe travels on any vacation of your choosing. If an accident does occur, contact us at Hull & Chandler, P.A. immediately.

Although the internet has allowed for freedom and limitless sources of information, it has also stolen the privacy we enjoyed once before. Even if you do not have a personal Facebook page, it is very probable that a picture of you is posted on someone else's page. It is important to consider this lack of privacy before you partake in any activity. In the legal world, we are still trying to understand what ramifications the internet will have on our clients' cases. We are slowly starting to see how things such as case law and the rules of civil procedure adapt to the changing times.

Recently, a Supreme Court Judge in New York State's Suffolk County, permitted an insurance company to access a Plaintiff's Facebook history in a personal injury case. This allowed the insurance company to not only access the Plaintiff's current Facebook page, but also all deleted pages and related information. This is a dramatic turn of events as it allows the insurance company to go on a fishing expedition and wave pictures in front of a jury that could be taken completely out of context. For example, a picture of the Plaintiff on a trip that was planned prior to the accident, but occurred after the accident, could be used by the insurance company to show that the Plaintiff is not injured. Even though the Plaintiff could simply be having a "good day," or had just taken their pain medication, the jury may not want to hear an explanation and will have the picture branded in their memories. As a result, the insurance company achieved their goal of not fairly compensating the injured Plaintiff.

What you post on social media sites can also cost you your job. In a recent article published by the Charlotte Observer, a local waitress was fired because of her Facebook status. Managers of the restaurant where she worked let her go because she had violated "company policy against speaking disparagingly about customers," as well as "violated a second policy against casting the restaurant in a negative light on social networks." The waitress had received a bad tip and let all her Facebook friends know about it.

These are just a few examples of how an individual's privacy and life off-line can be affected by the internet and social media. We at Hull & Chandler, P.A. ask that you be cautious with what you post on social media sites and what is posted about you. If you have any questions or concerns about this matter, please contact us here.

During this holiday season, remember to stay vigilant and alert. This season we ask that you make a commitment to do a few simple things to make your holiday travels safe and enjoyable.

- Be aware of your fellow drivers and potential hazards;
- Don't drink and drive;
- Avoid the use of cell phones and don't text. Rather enlist the help of a co-pilot to help you navigate your travels;
- Get a good night's rest before your travels;
- Leave plenty of time to reach your destination and take frequent breaks; and
- Download our app (for iPhone and Android users) to prepare yourself in case an accident occurs.

The North Carolina Department of Transportation provides a comprehensive list of driving and travel tips we all know, but often times fail to follow particularly when faced with the stresses and festivities of the holiday season.

The attorneys and staff at Hull & Chandler wish you safe travels during this holiday season and look forward to serving you in the coming year. If an accident does occur, please feel free to contact us at Hull & Chandler, P.A.

Unfortunately, in North Carolina, any testamentary gift you leave for a pet will automatically be deemed void by the Court. However, this does not mean there are no options to provide for your pets after death. There are several steps you can take to guarantee your pet is well taken care of when you no longer can, and our estate attorneys can assist with the preparations

You can choose who will care for your pet after your death

Generally, if there are no legal instructions for the passing of a pet after death, your pet will go to the residuary beneficiary of your will, or to your next of kin (as determined by state law) if you do not have a will (intestate). This may or may not be the person you would choose to take care of your pet after your death. Although they may be a great person, they may have no idea how to properly take care of a pet, or have no desire to do so.

To ensure your pet goes to a person you believe will take the best care of them, you have two options to name a new owner for your pet: a provision in your will, or a revocable living trust.

Will. Legally, your pet is considered a piece of property and should be passed in your will just as any other piece of property, such as a ring, car or house. This means you have an opportunity to choose a new owner for your pet - the owner you believe will take the best care of your loving family member. You should also list an alternate owner in case your first choice is unable or unwilling to take your pet.

Revocable Living Trust. Instead of designating a new owner in your will, you may choose to use a revocable living trust. A trust is a document that serves the same purpose as a will, but avoids probate after your death. A living trust will allow you to transfer ownership of your pet at your death, but by making it a revocable trust, you can also change your mind at any time before your death. Just as with the trust, you should be sure to name an alternate.

You can leave money for your pet after your death

Many times when a person leaves their pet to a new owner, they also leave funds to care for the pet. There are a couple of options for doing this. You could leave money directly to the new owner to take care of the needs of the pet, or in some states (including North Carolina), you could set up a pet trust for the benefit of your pet.

Leaving money to the new owner. This is as simple as it sounds; you make a provision in your will in which you leave a specific amount of money to the new owner "for the care of your pet." It is important to note that even though you leave money with specific wording for the care of your pet, the new owner may or may not actually use the money for the care of the pet. A provision like this is not usually enforceable, so you would want to make sure that the person you leave your pet and/or money to is someone you trust to follow your wishes.

Pet Trust. North Carolina allows a person to set up a pet trust where you, as the creator of the trust, fund it with money or property (prior to, or at the time of your death), and leave specific instructions on how the funds should be distributed. You would also appoint who you would want to serve as trustee, which is the person who is responsible for managing the trust and following the instructions you leave for it. For example, you could fund the trust with $3,000 and leave instructions to distribute $50/month for your pet's food, supplies and toys.

What should be your next step?

Act now. As discussed above, you can set up a will or trust that will take care of your pet after your death. You should set this up immediately so it will available for the care of your pet if you were to become incapacitated before your death and can no longer care for the pet yourself.

Contact Hull & Chandler today to see what you can do now to ensure your pet is taken care of later.

Personal Contact

The first factor to take into consideration is personal contact. When meeting with an attorney compared to logging on to a website, you are able to build a relationship. With this relationship, your attorney learns about you and your needs and will be able to assist you beyond your original expectations. An attorney is also able to determine if your needs are something you wouldn't have even considered. For example, if you think you need a copyright, you can go to an online service and plug in what you need, and you will instantly get a copyright. If you go to an attorney with the same need, you might find out you actually need a patent and not a copyright. Without this personal contact, you may not get what you actually need, and in the end, you'll end up wasting time and money. Unfortunately, this personal touch is not available through online services.

Quality

The next aspect to consider is quality. With online sites, a person fills out a basic template and a product is produced. How was your information transformed into the final product? Who knows, but it certainly is not tailored to your exact needs. When you hire an attorney, not only do we work side by side with you to ensure you understand all steps in the process, but we also customize and tailor everything to fit your individual needs. For example, when preparing your Will, there are many complexities that a website cannot ascertain by having you answer a blanket questionnaire. When you hire an attorney, we work with you to answer any questions and ensure your family is protected. A Will is your last chance to be heard and allowing a website to generate this document is not wise.

Cost

The price differential is probably the main reason patrons use online legal services over hiring an attorney. Unfortunately, as the saying goes, you get what you pay for. By working with an actual attorney, the overall price may be a bit higher, but you can be assured that you'll get exactly what you are looking for and exactly what you need. Furthermore, your attorney is only a phone call away, so if you have any questions or concerns throughout the process, you know there is always someone there to answer them.

Legality

The final thing to take into consideration when choosing who you want to represent you is legality. As shown in a recent article by the News and Observer, the North Carolina State Bar has decided to take on the leading online legal center, Legal Zoom, questioning whether or not their actions constituted the unauthorized practice of law. As a response, the company said that there were inaccuracies in the State Bar's claims, stressing that its services are automated and don't involve legal advice. So whether or not the site's practice is authorized, Legal Zoom admitted their services are automated, and thus confirmed all points listed above.

Chapter 55B of the North Carolina General Statutes provides for professional corporations. While professional corporations are very similar to regular corporations, they differ in that professional corporations do not provide protection for professional liability, they require licensing board approval before creation, and they limit some or all of the ownership and/or management of the company to licensed professionals. For a company to provide professional services it must be a professional corporation.

The intent of these limitations is to preserve the sanctity of professional rules for each profession by limiting ownership to those who know and are bound by the profession's rules and ethical standards. Multi-disciplinary practices cause some difficulty under the rules as the statutes are very specific as to who may own an interest in each type of professional corporation. The general rule under N.C.G.S. §55B-6 is that all stock must be owned by a licensed professional.

Certain professions allow for narrow exceptions to this rule. Specifically, Architects (N.C.G.S. §83A), Landscape Architects (N.C.G.S. §89A), Engineers and Land Surveyors (N.C.G.S. §89C), Geologists (N.C.G.S. §89E) and Soil Scientists (N.C.G.S. §89F) may allow up to 1/3 of their outstanding shares to be owned by non-licensed employees of the corporation. Accountants (N.C.G.S. §93) may have any person own up to 49% of shares in their professional corporation as long as licensed accountants own the other 51% and continue to maintain 51% of the vote regarding the election of directors of the corporation.

Due to the restrictions imposed by the Professional Corporations Act, special care must be taken when setting up a multi-disciplinary practice. These restrictions must also be considered if a professional wants to issue stock to employees and in estate planning. Upon the death of a professional shareholder, a professional corporation has only one year to come in compliance with these rules. If you have any questions about the ownership of your professional practice or how your ownership interest is handled in your estate plan, please feel free to contact Hull & Chandler, P.A. for more information.