Brooks Pierce

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Attorney	Latest Publications
William Cary	Siting Wind Energy Facilities in North Carolina The North Carolina legislature is now considering proposed legislation (SB 491/HB 484) under which the siting of "Wind Energy Facilities,” otherwise known as wind turbine farms and the supporting infrastructure, would be subject…more Natural Resources, Proposed Legislation, Renewable Energy, Wind Power	See All Updates »
Charles Coble	Supreme Court Rejects Constitutional Challenge to Virginia Public Records Law In a unanimous decision authored by Justice Alito, the U.S. Supreme Court today turned away a constitutional challenge to residency requirement of the Virginia Freedom of Information Act. As we previously reported, the Court…more Dormant Commerce Clause, FOIA, Privileges and Immunities, Public Records, Residency Requirements	See All Updates »
Alexander Elkan	Steps Toward Wind Energy Development Off North Carolina Coast The possibility of wind energy development on the Outer Continental Shelf (OCS) off North Carolina’s shores moved one step closer to fruition last week, as the Department of the Interior Bureau of Ocean Energy Management (BOEM)…more BOEM, Leases, NEPA, Notice of Intent, Outer Continental Shelf	See All Updates »
William McNairy	The Health Care and Education Reconciliation Act’s Tax on Net Investment Income One of the provisions included in the health care reform legislation enacted in 2010 will subject certain individuals to a 3.8% tax on net investment income (or "unearned income"). The new law is effective in 2013 and imposes a…more Net Investment Income, New Legislation, Tax Liability, Tax Planning	See All Updates »
Christopher Poe	SEC Charges Indian Firms with Acting as Unregistered Broker-Dealers On November 27th, the SEC charged four Indian financial services firms with acting as unregistered broker-dealers in the United States…more Ambit Capital Private Limited, Broker-Dealer, Edelweiss Financial Services, Enforcement, Enforcement Actions	See All Updates »
David Smyth	Keeping Internal Investigations Independent and Conflict-Free Internal investigations can arise in a number of different ways and can concern a number of different subjects. Allegations of financial misconduct, employment-related missteps, and breaches of fiduciary duty, among others, can…more	See All Updates »
Julie Song	The Affordable Care Act – It’s Time to Start Counting Hours The 2010 enactment of the Affordable Care Act (“ACA” or the “Act”) ushered in an enormous social reform effort aimed at improving the nation’s health care system through a series of mandates, premium subsidies, and taxes…more	See All Updates »
Elizabeth Spainhour	SEC Dings Investment Adviser for Custody Violations, Failure to Supervise Readers of this space – and SEC observers generally – will recall a March 4 risk alert designed to warn investors about the ways U.S. investment advisers had recently been found to have violated the SEC’s asset custody rule. The…more Custody, Custody Rule, Investment Adviser, SEC, Supervision	See All Updates »
Mack Sperling	Business Court Sanctions Parties For Disobeying Discovery Order When you think of sanctions, your mind probably goes to Rule 11 of the Rules of Civil Procedure. But what about Rule 37(b)(2)? It says that..…more	See All Updates »
John Stewart	PCAOB Brings Case on Audit Documentation The Public Company Accounting Oversight Board brought a settled action on November 13th against three outside auditors whose errors were measured not in substance, but in process. Dale Arnold Hotz, Jyothi Nuthulaganti Manohar,…more Audits, Public Accounting Oversight Board	See All Updates »
Ed Turlington	Implications of North Carolina Election Results Over 4.5 million North Carolinians voted in the 2012 general election on Tuesday, November 6, and those voters made a number of important decisions. This article gives a brief overview of what happened with some discussion of…more	See All Updates »
Sara Vizithum	The Health Care and Education Reconciliation Act’s Tax on Net Investment Income One of the provisions included in the health care reform legislation enacted in 2010 will subject certain individuals to a 3.8% tax on net investment income (or "unearned income"). The new law is effective in 2013 and imposes a…more Net Investment Income, New Legislation, Tax Liability, Tax Planning	See All Updates »
Melissa Weaver	The Affordable Care Act – It’s Time to Start Counting Hours The 2010 enactment of the Affordable Care Act (“ACA” or the “Act”) ushered in an enormous social reform effort aimed at improving the nation’s health care system through a series of mandates, premium subsidies, and taxes…more	See All Updates »
Sue Young	The Health Care and Education Reconciliation Act’s Tax on Net Investment Income One of the provisions included in the health care reform legislation enacted in 2010 will subject certain individuals to a 3.8% tax on net investment income (or "unearned income"). The new law is effective in 2013 and imposes a…more Net Investment Income, New Legislation, Tax Liability, Tax Planning	See All Updates »

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