Charlotte Legal Blog

Letter to NC State Senator Ronald Rabin & John Faircloth, member of the NC House of Representatives

Below is a letter Robertson & Associates sent to the NC Legislature referencing reports that point out the need for the legislature to act to protect the utility network from both cyber intrusion and EMP attack. View Full PDF Here Below is a copy of the article referenced above that appeared in the Wall Street Journal by Rebecca Smith dated…

Pass-Through Entities Remain Attractive Under the Republican Tax Reform Law

Beginning in 2018, under the tax code overhaul, the provisions applicable to pass-through entities provide for 20% of pass-through income to be deducted, subject to certain limitations. The remainder of pass-through income remains subject to taxes at regular rates up to a new top rate of 37% (revised down from 39.6% under prior law).  For persons making more than $157,500…

What to Do about Corporate Record Keeping

This time of year, it is crucially import for businesses to review their records and record keeping practices to ensure the business is maintaining proper corporate formalities. During the course of the year, businesses should be keeping proper records of their activities, especially when it comes to major changes like adding a partner, introducing a new business line, taking on…

Security Expert Warns Legislative Committee of Dangers of EMP Attack

Dr. Peter Vincent Pry – executive director of the task force on National and Homeland Security recently visited the NC Joint Legislative Emergency Management Oversight Committee on February 15th. This trip, hosted by Robertson and Associates, was purposed with educating people about the dangers of an electromagnetic pulse attack (EMP.) The Carolina Journal recently wrote an article about the effects…

Prep for 2018 with New Powers of Attorney

Powers of attorney are used by a grantor to vest decision-making authority in another person for a variety of reasons. Powers of attorney are often used in estate planning, real estate transactions, and business enterprises. If you rely on others to act on your behalf or in your name with regard to your property or investments, consider a new or…

Primer on Pass-Through Taxation on Sub-Chapter S Corporations and Limited Liability Companies

Current law on Sub-Chapter S and Limited Liability Companies can be summarized as follows: S Corporations For Federal income tax purposes, an S corporation generally is not subject to tax at the corporate level.  Items of income (including tax-exempt income), gain, loss, deduction, and credit of the S corporation are taken into account by the S corporation shareholders in computing…

Individual Tax Planning for 2017 Tax Reform

The tax reform legislation recently passed by Congress significantly changes the landscape for individuals beginning January 1, 2018, and continuing for many years come. Due to the elimination or limitation on itemized deductions, and the elimination of personal exemptions, a key consideration in planning for 2018 is to first look at ways to lower your taxable income. You should thus…

Dr. Pry to Address the NC General Assembly’s Joint Committee on Emergency Preparedness January 18th

FOR IMMEDIATE RELEASE: January 03, 2018 The law firm of Robertson & Associates is pleased to announce that Dr. Peter Vincent Pry will address the North Carolina General Assembly’s Joint Committee on Emergency Preparedness Oversight at the January 18th meeting in Raleigh. Dr. Pry is the Chief of Staff of the Electromagnetic Pulse (EMP) Task Force on National and Homeland…

Office Space For Lease – 2730 East WT Harris Blvd

Up to 3000 square feet now available off WT Harris Boulevard. University Commons Office Park property includes 6 office building in a well-maintained setting. Your visitors have excellent parking options right outside the door and was recently paved. The Layout includes a kitchen, receptionist, and 4 offices. The restrooms include a shower and are located in the common area. Move…

Estate Planning for Entrepreneurs

Our firm helps entrepreneurs realize their vision. A 2009 Wall Street Journal article by Kelly K. Spors entitled “So, You Want to Be an Entrepreneur” addresses some of the challenges entrepreneurs face and the personality traits of proven entrepreneurs that help push emerging businesses through the fray. Are you willing and able to bear great financial risk? Are you willing…