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Ken Gumbiner Named a North Carolina Super LawyeR
Ken Gumbiner was named a 2006 North Carolina Super Lawyer in the area of arbitration and mediation.
Super Lawyers™ names North Carolina’s top lawyers as chosen by their peers and through the independent research on Law & Politics magazine. The 2006 list is based on surveys from lawyers across the state who have been in practice for five years or more. Those lawyers are asked to nominate the best attorneys they have personally observed in action. The honor is awarded to five percent of the North Carolina attorneys in more than 60 practice areas.
Along with dispute resolution, Ken concentrates his practice in business, commercial, intellectual property, and construction litigation. He may be reached at kgumbiner@tuggleduggins.com.
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Three Tuggle Duggins Attorneys Namedto Best Lawyers in America
Tuggle Duggins is pleased to announce that Richard J. Tuggle, James N. Duggins, Jr. and David F. Meschan have been recognized in the 2006 edition of The Best Lawyers in America.
Published since 1983, The Best Lawyers in America is a preeminent referral guide to the legal profession in the United States. The publication, representing 57 specialty practice areas, compiles lists through an exhaustive peer-review survey in which thousands of the top lawyers in the U.S. confidentially evaluate their professional peers. The 2006 edition is based on more than 415,000 detailed evaluations of lawyers by other lawyers.
This is Richard J. Tuggle’s twentieth (20th) consecutive year and James N. Duggins, Jr.’s tenth (10th) consecutive year of being recognized in the practice area of tax law. This is David Meschan’s sixteenth (16th) consecutive year of being recognized in the practice area of bankruptcy.
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Ross Hamilton Joins Tuggle Duggins
Ross Hamilton recently joined Tuggle Duggins as a Director. Ross practices in a wide variety of employment law areas with a special emphasis on counseling employers on how to proactively manage their human resources risks and maintain compliance with employment related statutes, regulations and rules.
Before joining Tuggle Duggins, Ross practiced for more than eleven years with Womble, Carlyle, Sandridge & Rice and Haynsworth, Baldwin, Johnson & Greaves. Ross earned his B.A. from Duke University and his J.D. from Wake Forest University. He may be reached at rhamilton@tuggleduggins.com.
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History of Growth of Tuggle Duggins
Many years have passed since the law firm of Tuggle Duggins opened its doors at 228 West Market Street in Greensboro.
Dick Tuggle and Jim Duggins established the firm in September 1974. As attorneys and certified public accountants, Dick and Jim shared a vision of a firm focused on the legal needs of closely-held private businesses.
The firm began with four attorneys working in an office no larger than 3,000 square feet. It grew rapidly. By the early 1980s, Tuggle Duggins had over twenty attorneys and occupied about 15,000 square feet. In the late 1980s, the firm purchased adjoining property and expanded the office space at 228 West Market Street to 25,000 square feet.
As the firm’s physical facilities grew, its technological capabilities also evolved. Typewriters, crude copy machines, and hard-copy legal research were the norm in the 1970s. Today, the firm provides efficient client service and representation through the media of sophisticated computer systems, printing technology, internet research, and document management software.
There have been big changes in the past 31 years in the physical plant and technology at Tuggle Duggins. However, the bigger change at the firm has come in the delivery of legal services. The legal system of the 21st century has become very challenging and complex. Tuggle Duggins has responded to these changes by developing expertise in the areas of law that best meet its clients’ needs and organizing the firm to most efficiently render services to clients. The core mission of the practice has remained the same, to serve closely-held businesses by providing a full array of legal services.
Tuggle Duggins’ new offices in the Jefferson-Pilot building in the center of downtown Greensboro will provide more flexibility for future growth, state of the art technology, and the efficient rendering of legal services, as well as showing a commitment to downtown Greensboro. It will open a new chapter in Tuggle Duggins’ continuing effort to provide the best possible legal services to closely-held businesses.
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Ken Johnson Elected President of Tuggle Duggins
Kenneth M. Johnson was recently elected President of Tuggle Duggins. Ken practices exclusively in the area of employee benefits, assisting employers with tax and ERISA compliance issues, as well as having an active ERISA litigation practice. Ken has been a Director with the firm for six years. He may be contacted at kjohnson@tuggleduggins.com.
Ken was preceded by J. Reed Johnston, Jr., who served as President for five years and provided able leadership during times of rapid change, including the Firm’s recent move to the Jefferson-Pilot Building in Greensboro.
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Tuggle
Duggins Moves to Lincoln Financial BUilding in greensboro
On December 5, 2005, Tuggle
Duggins and Meschan, P.A. began operations in its new
offices located on the 5th and 6th Floors of the Lincoln Financial
Building in downtown Greensboro. The new street address
will be 100 North Greene Street, Suite 600, Greensboro,
NC, 27401. All other contact information (P.O. Box,
telephone numbers, fax numbers and e-mail) will remain
the same.
Firm President Reed Johnston says, "Our new facilities will allow us to grow while remaining every bit as accessible as we’ve always been. The move addresses some explicit needs, like technological infrastructure, and reflects our commitment to be even more efficient and cost effective in serving our clients. The move to the Lincoln Financial Building also demonstrates our belief in and dedication to the continued vitality of downtown Greensboro."
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Jeffrey S. Southerland Joins Tuggle Duggins
Jeffrey S. Southerland, a 2005 graduate of Wake Forest University School of Law, has joined Tuggle Duggins as a litigation associate. He previously worked for the firm in the summer of 2004. Jeff earned a B.A. in Spanish and a B.A. in Economics from the University of North Carolina at Chapel Hill in 2002. Jeff will practice in the areas of contract disputes, employment law, and commercial litigation. Click here for more information about Jeffrey Southerland.
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Bob Cone Serves as President of Greensboro Bar Association
Bob Cone, a director of the firm since 1986, was recently installed as President of the Greensboro Bar Association.
Bob is a former President of the Greensboro Bar’s Young Lawyers Division and served a three-year term on the Dispute Resolution Council of the North Carolina Bar Association. In addition to other civic work, Bob is the chairman of the Greensboro Public Library.
As President of the Greensboro Bar, Bob is working to increase its community involvement and to build its endowment. Achieving these goals will allow the Association to enhance its programs in the public schools. Bob is also active in establishing collaborations with Elon University Law School and the Greensboro Public Library. Through these efforts, Bob hopes to increase the visibility of the Association, add to the diversity of its membership, and benefit the community.
Bob’s active trial practice centers around business and commercial litigation with particular emphasis in business torts, banking law, construction cases, products liability, contracts, unfair trade practices, and landlord-tenant disputes. Bob has tried jury cases in federal and state courts and has handled complex litigation as lead counsel in the North Carolina Business Court. Bob is a certified mediator and a member of the Conflict Resolution Program Advisory Board of the University of North Carolina at Greensboro.
Bob enjoys spending time with his “lunch buddy” in the Guilford County Schools, traveling with his family, skiing, and scuba diving.
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Tuggle Duggins Strategic Partner
for 2005 Triad Business Ethics Awards
Tuggle Duggins is once again pleased to be a sponsor and Strategic Partner for the Triad Business Ethics Awards. Since 2000, these awards have been presented annually by the Greensboro Chapter of the Society of Financial Service Professionals to Triad businesses which display exemplary dedication to ethics in the workplace through everyday operations and interactions, as well as during periods of challenge or crisis.
Scott C. Gayle, a Director with the firm, served this year as Co-Chair of the Nominations Committee. A long-time client of the firm, Brown Investment Properties, was one of the three recipients of the award in 2004.
A luncheon and awards ceremony will be held on Thursday, November 17th at Starmount Forest Country Club. More information is available at www.triadbusinessethics.com.
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Robert C. Cone Installed As President Elect
of Greensboro Bar Association
Bob Cone was recently installed as President elect of the Greensboro Bar Association. The Greensboro Bar Association, Inc. founded in 1929, is a non-profit association of Judges and attorneys in the Greater Greensboro area. The Association draws on its long tradition of leadership and service to the community. The Association's mission is to serve the Greensboro community by fostering excellence in legal representation of clients.
Bob Cone has an active trial practice involving all areas of business and commercial litigation, with particular emphasis in the areas of construction, products liability, and landlord-tenant disputes. His litigation practice includes Alternative Dispute Resolution procedures, and he is a certified mediator.
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Scott C. Gayle Appointed To Citizens Advisory Committee
Scott C. Gayle has been appointed by High Point Mayor Becky Smothers to serve as a member of the Citizens Advisory Committee for the Part 150 FAA Noise Reduction Study. The Study concerns the impact of the proposed Federal Express Hub to open at Piedmont Triad International Airport by 2009. Over two years, the committee will study the proposed Hub, and projected flight and noise data. Based on its findings, the committee will make recommendations to the airport authority to obtain FAA approval of various noise mitigation proposals designed to protect the quality of life for Triad residents affected by the Hub.
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Michael Wenig PresentS North Carolina State Tax Update
On December 15, 2004, Mike Wenig presented to the North Carolina Association of CPAs (NCACPA) an overview of changes made to North Carolina tax laws in the areas of personal income, estate and gift, property, and sales and use taxes. Mike also discussed recent rulings from the Secretary of Revenue, the North Carolina Tax Review Board, and North Carolina courts. Finally, Mike also examined future trends by reviewing developments in other states.
Mike, an attorney and CPA, practices in the areas of corporate and partnership law, mergers and acquisitions, and state and federal taxation. His tax practice includes individual and corporate taxpayer representation before the Internal Revenue Service, various state departments of revenue, and North Carolina courts. Mike is a frequent speaker on tax topics and was named NCACPA's 2002 Outstanding Conference Speaker.
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Scott C. Gayle Delivers Estate Planning Speech
Scott C. Gayle recently delivered a presentation entitled "The Basics of Estate Planning for Small Business Owners" to a group of approximately one hundred hotel owners at a seminar held at the Coliseum in Greensboro.
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Michael Wenig Presents Speech on Choice of Business Entity
Mike Wenig recently presented a speech to the North Carolina Association of CPAs (NCACPA) entitled "Is There Still a Need to be a C Corp? C Corps vs. Flow-Through Entities." The speech compared the legal, business, and tax issues inherent in choosing a business entity and examined whether a business should ever organize itself as a C Corporation rather than a flow-through entity. Mike's analysis considered financial and administrative cost and employee benefit plan issues. Finally, Mike discussed recent tax law changes and how they will affect the long-term flight from C Corporations to flow-through entities.
Mike, an attorney and CPA, practices in the areas of corporate and partnership law, mergers and acquisitions, and state and federal taxation. His tax practice includes individual and corporate taxpayer representation before the Internal Revenue Service, various state departments of revenue, and North Carolina courts. Mike is a frequent speaker on tax topics and was named NCACPA's 2002 Outstanding Conference Speaker.
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Michael Wenig Presents Speech on Tax Compliance Issues Associated with Operating A Business Outside North Carolina
Mike Wenig recently presented a speech to the North Carolina Association of CPAs (NCACPA) entitled "Taking Your Business on the Road: When you will be Deemed to be Doing Business Outside North Carolina and What are the Consequences." In the speech, Mike discussed the meaning of "nexus," both in the income tax and sale and use tax context, as well as the impact of internet sales, sales at wholesale, and drop shipments. In addition to filing requirements, Mike discussed the necessity and impact of qualifying to transact business in a state.
Mike, an attorney and CPA, practices in the areas of corporate and partnership law, mergers and acquisitions, and state and federal taxation. His tax practice includes individual and corporate taxpayer representation before the Internal Revenue Service, various state departments of revenue, and North Carolina courts. Mike is a frequent speaker on tax topics and was named NCACPA's 2002 Outstanding Conference Speaker.
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Wenig and Ramsey Give Tax Presentations to Professional Groups
Michael J. Wenig and H. Vaughn Ramsey, both Tuggle Duggins tax law specialists, have given several recent presentations concerning federal and state tax law:
On September 30, 2005, Wenig and Ramsey spoke to the Northeast Chapter of the North Carolina Association of Certified Public Accountants (NCACPA) at the Sanderling Inn in Duck regarding the tax aspects of buying and selling a business.
On October 21, 2005, Wenig gave a presentation entitled “The Impact of the New Proposed Disguised Sale Regulations on the Transfer of Partnership Interests” at the North Carolina Bar Association Center in Cary.
On January 12, 2006, Wenig and Ramsey spoke to the Cape Fear Chapter of the NCACPA in Wrightsville Beach regarding an update on North Carolina tax issues and the legal, business and tax issues to be considered in choosing a form of business entity. They repeated this seminar for the Foothills Chapter in Shelby on January 19, 2006, the Piedmont Chapter in Greensboro on February 7, 2006 and the Northwest Chapter in Winston-Salem on March 21, 2006.
On January 27, 2006, Wenig and Ramsey were the presenters of a Continuing Legal Education seminar sponsored by Lorman Education Services entitled “Sales and Use Tax” in Asheville.
On March 10, 2006, Wenig and Ramsey presented a Continuing Legal Education seminar sponsored by Lorman Education Services entitled “Sales and Use Tax” in Raleigh. They will repeat this seminar in Greensboro on April 21, 2006. For more information, see http://www.lorman.com/seminars.
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