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News

Excess Compensation and Disguised Dividends – Take Care and Beware!

News, Partner BlogsBy Scott TippettMarch 11, 2022

Yesterday I wrote about a case involving constructive dividends. Today it is disguised dividends. The issue in Clary Hood, Inc. v. Comm.,T.C. Memo. 2022-15, was whether the salary and bonus paid to the company’s president (Mr. Hood) was excessive under…

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Ipads, iPhones, and Barter Transactions

News, Partner BlogsBy Scott TippettMarch 10, 2022

From the hardly noticed case of Sherwin Community Painters, Inc. v. Commissioner, T.C. Memo. 2022-19, come some interesting tidbits.  First, just the facts.  Sherwin Community Painters, Inc. is a C-corporation with a single shareholder.  As its name implies, Sherwin was…

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S-Elections Gone Wrong

News, Partner BlogsBy Scott TippettMarch 10, 2022

The IRS just released four separate Private Letter Rulings (“PLRs”) addressing the inadvertent termination of a taxpayer’s S-election. It is often said the devil is in the details, which is demonstrated aptly by these four PLRs.  Fortunately for the taxpayer,…

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Business Is Business, Personal is Personal, and The Two Don’t Mix

News, Partner BlogsBy Scott TippettMay 12, 2021

A recent decision by the Eleventh Circuit Court of Appeals highlights the danger of mixing business and personal funds. In In re Tomberlin (USCA11 Case: 2010776)(presently unpublished until the time to request rehearing has expired), the Eleventh Circuit held that…

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PPP FUNDS STILL LEFT, BUT DON’T WAIT… PPP ENDS JUNE 30, 2020!

News, Partner BlogsBy Scott TippettJune 12, 2020

Hard to believe, but there is still about $130 billion left in the PPP program. Updated guidance by the SBA/Treasury removes much of the uncertainty and makes the program a definite win for small businesses. The recently revised guidance makes…

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Updated PPP Guidance Coming Soon

News, Partner BlogsBy Scott TippettJune 9, 2020

Yesterday Treasury Secretary Mnuchin and SBA Administrator Jovita Carranza issued a joint statement regarding the imminent release of updated guidance. Although we are awaiting the release of the full guidance, at this point we know: 1. THE LAST DATE ON…

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MONEY FOR NOTHING AND CHECKS FOR FREE!!!

News, Partner BlogsBy Scott TippettMarch 27, 2020

As part of the stimulus package relief, businesses with fewer than 500 employees are eligible for up $10 million dollars in loans, which can be used for payroll and other expenses, like insurance premiums, mortgages, rent or utilities. The federal…

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Tax Day Extended to July 15th!

News, Partner BlogsBy Scott TippettMarch 23, 2020

Last week I shared with you Treasury’s and the IRS’ decision to extend the PAYMENT date for 2019 federal income taxes to July 15 as a result of COVID-19. This means payments for 2019 federal income taxes will be timely…

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UPDATE – SBA Economic Injury Disaster Loans – COVID-19 Crisis

News, Partner BlogsBy Scott TippettMarch 19, 2020

UPDATE!!! – North Carolina has just been approved for SBA Economic Injury Disaster Loans. Economic Injury Disaster Loans (EIDL) are loans guaranteed by the SBA available to businesses, profit and non-profit. Eligibility depends upon whether the business is located in…

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November 7th Seminar Postponed

Events, NewsBy Scott TippettOctober 24, 2019

The seminar “Planning for the Worst and Hoping for the Best: Asset Protection Strategies for Business and Estates” has been postponed.  A scheduling conflict has arisen for presenting partner Scott K. Tippett, requiring a court appearance in Charlotte that day. …

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Greensboro Law Firm Presents Seminar on Asset Protection for Business and Estates

Events, NewsBy Scott TippettOctober 16, 2019

Scott K. Tippett, a partner with Hagan Barrett, PLLC, will present “Planning for the Worst and Hoping for the Best: Asset Protection Strategies for Business and Estates,” on November 7 from 4:30 to 6:30 pm in the White Oak Room…

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Hagan Barrett Partner Presents Tax Seminar

Events, NewsBy Tammi ThurmOctober 2, 2019

Scott K. Tippett, a partner with Hagan Barrett, PLLC, will present “Tax Savings Structures and Strategies” during a full-day seminar, “Business Acquisition from Start to Finish,” offered by the National Business Institute as continuing legal education for professionals on December…

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Greensboro Attorneys Receive National Peer Recognition

Awards, News, PressBy Tammi ThurmAugust 15, 2019

Two partners with Hagan Barrett PLLC, of Greensboro, NC, are included in the “Best Lawyers in America” 2020 Edition as a result of exceptionally high ratings by their peers in their areas of legal expertise, ethics, and professionalism.  Charles “Chip”…

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Announcing New Partner : Thomas E. Medlin, Jr

News, PressBy Tammi ThurmJuly 1, 2019

Hagan Barrett PLLC  announced that Thomas E. Medlin has joined the practice as a partner, effective July 1, 2019. “Tom’s extensive experience, most recently as a partner with Sparrow Dennis & Medlin, PA, adds significant breadth and depth to our…

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Avoiding State Income Tax with Discretionary Trusts

Events, News, Partner BlogsBy Scott TippettJune 26, 2019

Discretionary trusts just received another endorsement. Last Friday The Nine, otherwise known as the United States Supreme Court, gave discretionary trusts a big boost with the Court’s ruling in North Carolina Dept. of Revenue vs. Kimberly Rice Kaestner 1992 Family…

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Hagan Barrett Partner Presents Grantor Retained Annuity Trust Webinar

Events, News, PressBy Tammi ThurmApril 10, 2019

– Scott K. Tippett, a partner with Hagan Barrett PLLC, has been tapped to present “Grantor Retained Annuity Trust (GRAT) Strategies to Minimize Transfer Tax” during a live 110-minute webinar sponsored by Strafford, a leading legal and financial career development…

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Have You Thought About a Non-Compete Agreement With Yourself?

Partner BlogsBy Scott TippettMarch 14, 2019

Yes, you read that right.  A non-compete agreement with yourself.  It might sound counter intuitive, but in fact, having such an agreement can afford you a significant tax reduction if you own a business taxed as an S corporation and…

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Hagan Barrett Partner Scott K. Tippett Represents Homeowners in Contempt of Court Case Against Negligent Neighbor

News, PressBy Scott TippettFebruary 19, 2019

“Homeowner Found in Contempt of Court,” is the headline on a recent article in the Northwest Observer, which describes Scott K. Tippett’s success in his representation of residents of the Dorsett Downs subdivision in Stokesdale, NC. They filed a complaint…

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Physical Presence No Longer the Key to Taxing by States

News, Partner BlogsBy Scott TippettFebruary 12, 2019

Business owners beware – You do not have to be in a state physically to be taxed by that state, so says the United States Supreme Court.   Overturning a prior decision that required businesses to have a physical presence in…

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Hagan Barrett Named Legal Services Provider for the 2020 U.S. Figure Skating Championships

News, PressBy Tammi ThurmNovember 29, 2018

Hagan Barrett PLLC has been named the official legal services provider for the 2020 U.S. Figure Skating Championships which will be held be at the Greensboro Coliseum Complex, Sunday, January 20 through Saturday, January 26, 2020. The firm’s attorneys also…

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The Queen of Soul’s Estate Could Be Royal Mess

Partner BlogsBy Scott TippettSeptember 27, 2018

In her passing, Aretha Franklin joined a list of notable famous people who died without a will. Other famous members of this select group include Jimi Hendrix, Bob Marley, Sonny Bono, Stieg Larson (author of The Girl With the Dragon…

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Tips for Avoiding Problems When Mailing Tax Documents & Payments

News, Partner BlogsBy Scott TippettSeptember 12, 2018

With the extended filing deadlines quickly approaching for those who timely filed requests for extensions (September 17, 2018 for entities and October 15, 2018 for individuals), the North Carolina Department of Revenue (NCDOR) just released Directive TA-18-1 regarding the timely…

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Now Is The Time To Reorganize Your Business

News, Partner BlogsBy Scott TippettAugust 17, 2018

The Tax Cut and Jobs Act of 2017 provides a 20 percent deduction to non-corporate taxpayers of up to 20 percent of the their qualified business income (QBI) from each of the their qualified trades or businesses. Aside from thresholds…

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Hagan Barrett Partner Presents Trusts Seminar

Events, News, PressBy Tammi ThurmAugust 17, 2018

Scott K. Tippett, a partner with Hagan Barrett, PLLC, has been tapped to present “Asset Protection Trusts: Domestic and Offshore” as part of a two-day seminar, “Trusts: The Ultimate Guide,” offered by the National Business Institute as continuing legal education…

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Aug152018

Hagan, Douglas, and Robinson Receive National Peer Recognition

NewsBy techtriaddevAugust 15, 2018

Charles “Chip” T. Hagan III, Robert “Bob” D. Douglas III, and Russ M. Robinson III, partners with Hagan Barrett, PLLC, have been named among the 2019 Best Lawyers in America ® by a peer-review survey comprising more than three million…

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Hagan, Douglas, and Robinson Receive National Peer Recognition

Awards, News, PressBy Tammi ThurmAugust 15, 2018

Charles “Chip” T. Hagan III, Robert “Bob” D. Douglas III, and Russ M. Robinson III, partners with Hagan Barrett, PLLC, have been named among the 2019 Best Lawyers in America ® by a peer-review survey comprising more than three million…

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Scott Tippett Joins Hagan Barrett & Langley PLLC

News, PressBy Tammi ThurmMay 16, 2018

FOR IMMEDIATE RELEASE May 16, 2018 Greensboro Law Firm Announces New Partner Greensboro, NC — Hagan Barrett & Langley, a boutique firm providing legal services to business leaders, announced that Scott K. Tippett has joined the firm as a partner,…

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Chip Hagan Receives “NC Super Lawyer” Recognition

News, RecognitionBy Tammi ThurmFebruary 5, 2018

Charles “Chip” T. Hagan III has been recognized as “North Carolina Super Lawyers” by Super Lawyers Magazine, which provides a rating service of attorneys who have attained a high-degree of peer recognition and professional achievement. The selection process includes independent…

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Hagan Barrett & Langley named among the 2018 Best Law Firms by US News & World Report and Best Lawyers

News, RecognitionBy Tammi ThurmNovember 13, 2017

Hagan Barrett & Langley PLLC has been named among the 2018 Best Law Firms by US News & World Report and Best Lawyers in “recognition of professional excellence with persistently impressive ratings from clients and peers” based on the attorney…

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Congratulations to Tammi Thurm, our firm administrator, for winning the District 5 seat on the Greensboro City Council

News, PressBy Alex BarrettNovember 9, 2017

With 54.9% of the vote, Tammi unseated her opponent, Tony Wilkins, the incumbent who had served on the City Council since 2012. A political newcomer, Tammi focused her campaign on the issues that matter most to her like bringing quality…

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Chip Hagan and Robert Douglas Receive National Recognition

Awards, Press, RecognitionBy Tammi ThurmAugust 15, 2017

Charles “Chip” T. Hagan III and Robert D. Douglas III have been named among the 2018 Best Lawyers in America ® by a peer-review survey comprising more than three million evaluations by top attorneys across the nation. The Best Lawyers®…

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Chip Hagan named among Triad Business Journal’s “Most Influential People of 2016”

Awards, News, PressBy Tammi ThurmOctober 31, 2016

Charles T. “Chip” Hagan III, a founding partner with Hagan Barrett & Langley, has been named among Triad Business Journal’s “Most Influential People of 2016” for the tenth year in a row. As in the past 13 years, fifty community…

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Chip Hagan and Bob Douglas Receive National Peer Recognition

Awards, NewsBy Tammi ThurmAugust 23, 2016

Chip Hagan and Bob Douglas have been named among the 2016 Best Lawyers in America ® as a result of a peer-review survey comprising more than three million evaluations by top attorneys across the nation. The Best Lawyers® recognition is based…

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Hiring Summer Help Without Getting Burned

Partner BlogsBy Kurt SeeberJune 21, 2016

Many employers look to youth to fill their employment needs during the summer. It can be a cost savings and provide valuable and much needed help to employers, while providing valuable experience and income for the young employee.  However, youth…

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“Parsons Presumption”

Litigation, Partner BlogsBy Kurt SeeberJune 1, 2016

The proper application of the Parsons presumption, which many workers’ compensation practitioners understood afforded injured employees the benefit of a presumption of a causal relationship between the originally accepted injury (or injury previously determined to be compensable) and the need…

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Decisions to Watch – North Carolina Court of Appeals Employee Cases

Litigation, News, Partner BlogsBy Kurt SeeberMarch 29, 2016

Four recent decisions by the North Carolina Court of Appeals relate to Workers’ Compensation issues and have the potential to impact your business. The following overview highlights these cases. If you have questions about any of these decisions or other…

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NLRA (National Labor Relations Act) Watch – Section 7 Issues in the New Year

Partner BlogsBy Kurt SeeberFebruary 9, 2016

If your employees are not unionized – and for the vast majority of employers in North Carolina, that is the case – can you discipline them if they stop working? If Joe refuses to work because he doesn’t like his…

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Our Attorneys Receive National Peer Recognition

Awards, News, Press, RecognitionBy Tammi ThurmJanuary 29, 2016

Chip Hagan and Starling Underwood have been recognized as “North Carolina Super Lawyers” by Super Lawyers Magazine, which provides a rating service of attorneys who have attained a high-degree of peer recognition and professional achievement. The selection process includes independent research, peer…

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Partner Bob Douglas Hikes Above the Tree Line in Norwegian National Park

News, PressBy Tammi ThurmNovember 16, 2015

Already at the pinnacle of his profession as an exceptional attorney, partner Bob Douglas and five of his legal colleagues challenged themselves to backpack up the highest mountains of Norway this summer. The group, all members of the NC Bar Association…

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Chip Hagan Named Among Triad Business Journal’s Most Influential

Awards, News, PressBy Tammi ThurmNovember 10, 2015

Charles T. “Chip” Hagan III, a founding partner with Hagan Barrett & Langley, has been named among Triad Business Journal’s “Most Influential People of 2015.”  As in the past 12 years, community leaders including business owners, veteran policy makers and…

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Hagan Barrett & Langley Welcomes New Partner

News, PressBy Tammi ThurmSeptember 21, 2015

Hagan Barrett & Langley, PLLC, announced that Kurt A. Seeber has joined the firm as a new partner. Seeber brings over 20 years of complex civil litigation experience to the boutique firm providing legal services to business leaders. For the…

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Hagan Barrett & Langley Names New Associate

PressBy Tammi ThurmAugust 31, 2015

Hagan Barrett & Langley announced that Starling Underwood has joined the firm as an Associate Attorney, effective September 1. “Mr. Underwood has an impressive track record as lead attorney in a wide range of commercial litigation disputes, real estate litigation,…

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Hagan and Douglas Receive National Peer Recognition

Awards, News, PressBy Tammi ThurmAugust 17, 2015

Partners Charles “Chip” T. Hagan III and Robert D. Douglas III have been named among the 2016 Best Lawyers in America ® as a result of a peer-review survey comprising more than three million evaluations by top attorneys across the…

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Alex Barrett Elected Chairman of the Board of Carolina Bank

News, PressBy Tammi ThurmAugust 4, 2015

Carolina Bank CEO and President Bob Braswell, in a statement issued July 30, has announced that Hagan Barrett & Langley partner Alex Barrett has been elected Chairman of the Bank’s Board of Directors:  “It is with great pleasure that I…

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Bankers and Their Lawyers – Finding the Love

Litigation, Partner BlogsBy Alex BarrettJuly 27, 2015

Engaging a lawyer to give advice or litigate a dispute in a commercial lending context involves choosing to incur costs. Bankers want to know what they should expect in return for the dollars expended. In litigation that has the potential…

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Announcing New Name

NewsBy Tammi ThurmJuly 10, 2015

Hagan Davis Mangum Barrett & Langley PLLC announced that the firm has been renamed Hagan Barrett & Langley PLLC effective July 1, 2015. Hagan Barrett & Langley is a boutique firm that provides legal services to business leaders in the…

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Making Sure They Get What’s Coming to Them – Tips for Effective Estate Planning

Partner BlogsBy Robert DouglasMay 19, 2015

After decades of providing advice to clients as I guide them through complicated inheritance laws and tax regulations to achieve the most beneficial outcomes for their estate planning, I have learned an important lesson that I am compelled to pass…

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Hagan Davis Attorneys Receive National and State Recognition

AwardsBy Tammi ThurmOctober 16, 2014

Chip Hagan and Bob Douglas have been named among the 2014 Best Lawyers in America® based on a peer-review survey comprising more than three million evaluations by top attorneys across the nation. Beth was also named to Business North Carolina’s Legal…

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Are You Sure Your Background Check Process is Legally Compliant?

EventsBy Tammi ThurmSeptember 30, 2014

Beth Langley is the Featured Speaker for The HR Group on Wednesday, October 1, 2014 from 8:00 a.m. – 9:30 a.m. Beth will help participants understand how to be compliant in their use of background checking.  Topics will include: Explanation…

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Beth Langley Speaking for GMA on September 23

EventsBy Tammi ThurmSeptember 2, 2014

Beth Langley is the Featured Speaker for the Guilford Merchants Association “Teach Me Tuesdays” Business Management Series, on Tuesday, September 23, 8 – 9:30 am. She is speaking on: Top HR Legal Traps. Almost daily, you read of a new regulation…

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Home Closing Preparation – An interview with Bob Douglas by North Carolina Homes

Real EstateBy Robert DouglasSeptember 2, 2014

In this interview with North Carolina Homes, Partner Bob Douglas, with his extensive experience with legal matters relating to commercial and residential real estate, explains the general process of closing a home sale, defines the Realtor’s role and identifies issues…

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Hagan Davis Mangum Barrett & Langley PLLC is the Official Legal Services Provider for the NC Organizing Committee, 2015 U.S. Figure Skating Championships

NewsBy Tammi ThurmDecember 15, 2013

Hagan Davis is the Official Legal Services Provider for the NC Organizing Committee, 2015 U.S. Figure Skating Championships. The events will be held January 18-25, 2015, at the Greensboro Coliseum Complex in Greensboro, NC. For additional information and to purchase…

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Hagan Davis Mangum Barrett & Langley PLLC Partners Recognized

News, RecognitionBy Tammi ThurmNovember 21, 2013

W.B. Rodman (Roddy) Davis, Henry B. (Hank) Mangum, Jr. and Robert D. (Bob) Douglas III have been selected for inclusion in the 2014 edition of The Best Lawyers in America. Roddy is being recognized in the practice area of Tax…

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Hagan Davis Attorneys Recognized by Two Independent Legal Ranking Services

Awards, News, RecognitionBy Tammi ThurmNovember 21, 2013

Chip Hagan and Beth Langley, have been named by North Carolina Super Lawyers magazine as top attorneys for 2013. Beth has also been named by Super Lawyers as one of the top 50 women lawyers in North Carolina and Jason…

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2013 North Carolina Leaders in the Law Winner

Awards, NewsBy Tammi ThurmSeptember 19, 2013

Hagan Davis Mangum Barrett & Langley PLLC is pleased to announce that Charles T. “Chip” Hagan III has been recognized as a  2013 Leader in the Law by North Carolina Lawyers Weekly. Leaders in the Law recognized 28  distinguished individuals…

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Hagan Davis Mangum Barrett & Langley PLLC Admits New Member

NewsBy Tammi ThurmJune 1, 2013

Hagan Davis Mangum Barrett & Langley PLLC is pleased to announced that Jason Buckland has been admitted as a member in the firm effective June 1, 2013. Jason has significant experience in the areas of business litigation, product liability, and…

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2012 North Carolina Leaders in the Law Winner

Awards, News, RecognitionBy Tammi ThurmSeptember 15, 2012

Hagan Davis Mangum Barrett & Langley PLLC is pleased to announce that Roddy Davis has been recognized as a 2012 Leader in the Law by North Carolina Lawyers Weekly. Leaders in the Law recognizes 25 distinguished individuals within the legal…

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Hagan Davis Attorneys Recognized by Two Independent Legal Ranking Services

News, RecognitionBy Tammi ThurmSeptember 15, 2012

Greensboro, NC. – Three attorneys in the law firm of Hagan Davis Mangum Barrett & Langley, PLLC have been recognized by two independent lawyer rating services. Two partners, Charles T. “Chip” Hagan III and D. Beth Langley, have been named…

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Hagan Davis Mangum Barrett & Langley PLLC featured in North Carolina 811, Inc. Magazine

News, PressBy Tammi ThurmJune 1, 2011

Read the entire article “Hagan Davis: A Small Firm with a Big Mission” here.

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Hagan Davis Mangum Barrett & Langley PLLC is the Official Legal Services Provider for the 2011 U.S. Figure Skating Championships

NewsBy Tammi ThurmDecember 15, 2010

Hagan Davis is the Official Legal Services Provider for the 2011 U.S. Figure Skating Championships to be held in Greensboro, N.C. from Saturday, January 22, 2011 through Sunday, January 30, 2011. Events will be held at the Greensboro Coliseum Complex.…

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Hagan Davis Mangum Barrett & Langley PLLC – Partners Recognized

News, RecognitionBy Tammi ThurmNovember 1, 2010

The law firm of Hagan Davis Mangum Barrett & Langley PLLC is proud to announce that W. B. Rodman (Roddy) Davis and D. Beth Langley, both partners of the firm, have been selected for inclusion in the Business North Carolinas…

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Charles T. Hagan III appointed Chair of the International Law and Practice Section of the North Carolina Bar Association

NewsBy Tammi ThurmSeptember 1, 2009

Chip devotes a significant portion of his time to representing international companies in their US operations, and the firm is pleased that he is also providing leadership to the International Section and other lawyers in North Carolina involved in an…

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Roddy Davis Recognized as One of Best Lawyers – N.C. Magazine

News, Press, RecognitionBy Tammi ThurmSeptember 1, 2009

Roddy Davis was recently recognized in NC Magazine as one of the Best Lawyers in NC (Tax Law) for 2009. Attorneys are chosen for inclusion in the Best Lawyer’s list based solely on confidential votes from their peers. Best Lawyers…

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Two Hagan Davis Lawyers Recognized by Super Lawyers Magazine

News, PressBy Tammi ThurmSeptember 1, 2009

Hagan Davis Mangum Barrett & Langley PLLC is proud to announce that two of our lawyers have been recognized by Super Lawyers magazine in its North Carolina edition for 2009. Beth Langley was recognized as a “2009 North Carolina Super…

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Chip Hagan Presented the Centennial Award by the North Carolina Bar Association

Awards, NewsBy Tammi ThurmOctober 1, 2008

Charles T. (Chip) Hagan III was recently presented the Centennial Award by the North Carolina Bar Association in conjunction with the Greensboro Bar Association in recognition of exemplary community service. Chip’s extensive participation in community activities over a long period…

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Five Hagan Davis Lawyers Named “2008 Top Lawyers”

NewsBy Tammi ThurmSeptember 1, 2008

Hagan Davis Mangum Barrett & Langley PLLC is proud to announce that five of our lawyers have been recognized as “2008 Top Lawyers” for the Triad Region by Business Leader magazine in its August 2008 edition. The lawyers recognized are:…

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Hagan Davis Serves as Principal Sponsor of Capital Connects!

Events, NewsBy Tammi ThurmSeptember 1, 2008

One of PTEN’s (Piedmont Triad Entrepreneurial Network) signature programs is its annual Capital Connects! Breakfast Event. Over 110 companies have participated since 2004 and those companies have raised over $33 million in outside equity directly and indirectly from the event.…

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