Brooks Pierce

Accountant’s Fiduciary Duty as Independent Auditor

In North Carolina, an accounting firm now owes a fiduciary duty to its audit client, both as a matter of law and as a matter of fact. On November 4, 2014, a North Carolina appellate court held — for the first time — that…more

Accountants, Appeals, Auditors, Audits, Fiduciary Duty

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Ten Things to Know About the 2014 North Carolina Legislative Session

The North Carolina General Assembly has completed its 2014 session. During this “short session,” Legislators focused primarily on adjusting the second year of the State budget enacted last year, but also considered a number of…more

Legislative Agendas, State Taxes, Tax Reform

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Retrench of DOJ’s Equitable Sharing Program Could be Boon to N.C. Schools

“Equitable Sharing” sounds so reasonable. Who could argue with it? Here’s what it is, and what it does: The Justice Department’s Equitable Sharing program allows federal law enforcement agencies to “adopt” seizures of…more

DOJ, Equitable Sharing, Forfeiture, Law Enforcement, Public Schools

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Physician Practices Be Alert: You Might Be Violating HIPAA If You Produce Medical Records In Response To State Court Subpoenas

Over the past months, my experiences with physician practices have made me realize that many practices do not understand how HIPAA applies to subpoenas for medical records. More worrisome, I suspect that many practices…more

HIPAA, Medical Records, PHI, Physicians, Subpoenas

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Homecare Worker Compliance Deadline NOT Extended: Risk of Private Suits Remain

On October 6, 2014, the US Department of Labor issued a Notice announcing a “Time-Limited Non-Enforcement Policy” related to the new Fair Labor Standards Act (FLSA) regulations affecting domestic service employees. Those new…more

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Second Circuit Denies En Banc Review of Aereo Decision

The U.S. Court of Appeals for the Second Circuit denied today a petition for review, en banc, of an earlier decision by a three-judge panel of the Court that had ruled in favor of Aereo and against broadcasters in a case that…more

Aereo, Broadcasting, Entertainment Industry, Media, Telecommunications

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The Reporter's Privilege: Where Does The Proposed Federal Shield Law Stand And What Impact Would It Have?

The right of journalists to refuse to testify regarding information or sources obtained as part of the news-gathering process, known as the reporter’s privilege, has been recognized by 49 of the 50 states and the District of…more

Journalism, Journalists, Press Shield Laws

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Uncertainty about the time limit for filing a groundwater contamination claim in North Carolina.

What is the latest date upon which a private plaintiff must file a claim for personal injury or property damage based on groundwater contamination in North Carolina? Until recently, the answer to this question appeared to…more

Bodily Injury, Contaminated Properties, Groundwater, Property Damage, Statute of Limitations

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New North Carolina Law Provides Tool to Battle Patent Trolls

The North Carolina General Assembly recently passed a bill aimed at the abusive assertion of patents. It was part of the Commerce Protection Act of 2014 (S 648, S.L. 2014-110, section 2.1) and was signed into law by Governor…more

Corporate Counsel, New Legislation, Non-Practicing Entities, Patent Assertion Entities, Patent Trolls

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Big Announcement, Small UAS: FAA Launches Commercial Drone Proceeding

Unless you have been completely disconnected from all media, you are probably already aware that on Sunday, February 15, 2015, the FAA announced the release of its long-awaited rules to govern commercial sUAS (small unmanned…more

Commercial Use, Corporate Counsel, Drones, FAA, NPRM

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You are What You Keep

Suffering a data breach is bad enough. As often as it appears to happen, companies that are affected by a breach still shoulder a considerable burden. Management must stop the trains to identify the cause and scope of the…more

Data Breach, Data Collection, Data Retention, Third-Party Service Provider

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Ten Things to Know About the 2014 North Carolina Legislative Session

The North Carolina General Assembly has completed its 2014 session. During this “short session,” Legislators focused primarily on adjusting the second year of the State budget enacted last year, but also considered a number of…more

Legislative Agendas, State Taxes, Tax Reform

See All Updates »

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

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DOJ Leak Investigations Raise First Amendment Concerns

Many journalists, constitutional lawyers, and plain old average Americans have expressed alarm at recent revelations about the Obama Administration’s “unprecedented number of leak investigations.”…more

Barack Obama, Conspiracies, DOJ, Espionage Act, First Amendment

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Supreme Court Criminal Law Update

The United States Supreme Court has issued numerous substantive opinions in the past year on topics ranging from withdrawal from a conspiracy to searches and seizures to what constitutes a Fifth Amendment violation. This article…more

Burden of Proof, Conspiracies, Detainment, Ex Post Facto Clause, Fifth Amendment

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Second Circuit Limits Insider Trading Law for Remote Tippees

Matt Levine is a big jerk. He just sits there at Bloomberg following events in finance and securities enforcement, and then writes interesting things about those events really quickly and with insight that no one else has…more

Appeals, Dell, Indictments, Insider Trading, Material Nonpublic Information

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New North Carolina Law Provides Tool to Battle Patent Trolls

The North Carolina General Assembly recently passed a bill aimed at the abusive assertion of patents. It was part of the Commerce Protection Act of 2014 (S 648, S.L. 2014-110, section 2.1) and was signed into law by Governor…more

Corporate Counsel, New Legislation, Non-Practicing Entities, Patent Assertion Entities, Patent Trolls

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The SEC's Investment Management Division Has Some Things to Tell You about Cybersecurity

Lots of agencies and organizations want to boss you around about cybersecurity. In April, the SEC and the Justice Department published more directions on the issue. We’ll cover the very brief guidance issued by the SEC’s…more

Best Practices, Cybersecurity, DOJ, Investment Adviser, Investment Management

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FCC Stakes Out Privacy Territory in Broadband Privacy Workshop

If you thought all the action in privacy regulation centered around the Federal Trade Commission, the Federal Communications Commission would like you to think again. Yesterday, April 28, the FCC held a 3-plus hour workshop that…more

Broadband, Customer Proprietary Network Information (CPNI), FCC, Internet Privacy, Open Internet Rules

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The Meaning Of "Successors," "Members," And "Designees" In A Release

The words "successors," "members," and "designees," as used in a Release were at issue in Judge Bledsoe's Opinion last week in TaiDoc Technology Corp. v. OK Biotec Co., 2015 NCBC 71. Plaintiff TaiDoc had settled a related…more

Contract Interpretation, Corporate Designee, Limited Liability Companies, Members, Release Agreements

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Homecare Worker Compliance Deadline NOT Extended: Risk of Private Suits Remain

On October 6, 2014, the US Department of Labor issued a Notice announcing a “Time-Limited Non-Enforcement Policy” related to the new Fair Labor Standards Act (FLSA) regulations affecting domestic service employees. Those new…more

See All Updates »

New North Carolina Law Provides Tool to Battle Patent Trolls

The North Carolina General Assembly recently passed a bill aimed at the abusive assertion of patents. It was part of the Commerce Protection Act of 2014 (S 648, S.L. 2014-110, section 2.1) and was signed into law by Governor…more

Corporate Counsel, New Legislation, Non-Practicing Entities, Patent Assertion Entities, Patent Trolls

See All Updates »

New North Carolina Law Provides Tool to Battle Patent Trolls

The North Carolina General Assembly recently passed a bill aimed at the abusive assertion of patents. It was part of the Commerce Protection Act of 2014 (S 648, S.L. 2014-110, section 2.1) and was signed into law by Governor…more

Corporate Counsel, New Legislation, Non-Practicing Entities, Patent Assertion Entities, Patent Trolls

See All Updates »

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 »

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

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Uncertainty about the time limit for filing a groundwater contamination claim in North Carolina.

What is the latest date upon which a private plaintiff must file a claim for personal injury or property damage based on groundwater contamination in North Carolina? Until recently, the answer to this question appeared to…more

Bodily Injury, Contaminated Properties, Groundwater, Property Damage, Statute of Limitations

See All Updates »

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 »

Contact

2000 Renaissance Plaza 230 North Elm Street
Greensboro, NC 27401, United States

  • (336) 373-8850
  • (336) 378-1001

Areas of Practice
  • Administrative Law
  • Agriculture
  • Alternative Dispute Resolution (ADR)
  • Antitrust & Trade Regulation
  • Appellate Practice
  • Art, Entertainment, & Sports Law
  • Bankruptcy
  • Business Organizations
  • Business Torts
  • Class Action
  • Commercial Law & Contracts
  • Communications & Media Law
  • Construction Law
  • Criminal Law
  • Education
  • Environmental Law
  • Finance & Banking
  • Government
  • Intellectual Property
  • Labor & Employment Law
  • Litigation
  • Mergers & Acquisitions
  • Professional Malpractice
  • Real Estate
  • Securities Law
  • Taxation
  • Transportation
  • Wills, Trusts, & Estate Planning
  • Zoning, Planning & Land Use
See more
Locations
Other U.S. Locations
  • North Carolina
Number of Attorneys

50-100 Attorneys

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