Practice Areas
Business Succession Planning
Community Associations
Corporate Finance and Loan Transactions
Corporate Governance (Business and Non-Profit)
Employment Law
Healthcare Law
Mergers and Acquisitions
Partnerships, Limited Liability Companies, and Joint Ventures
Real Property and Mortgages

Education
Columbia University (A.B., cum laude, 1990)
University of Virginia (M.A., 1991)
University of North Carolina (J.D., cum laude, 1994)

Bar Admissions
State of North Carolina
District of Columbia
United States Supreme Court

Selected Professional and Civic Activities
Member, Business Organizations Committee, Business Law Section of the North Carolina Bar Association
Appointee, 2004 Presidential Rank Review Board, U.S. Office of Personnel Management
Author, "Use of the Annual Exclusion for Transfers of Interests in Family Entities," Tax Assessments
Contributor, Employer Update
Chairman, Moore County Chamber of Commerce (2005)
President, Moore County Community Foundation
Director, Carolina Horse Park Foundation
Director, Carolina Performing Arts Center
Director, The Walthour-Moss Foundation

Mr. Later represents corporations, partnerships, limited liability companies, and other business associations in activities including entity selection, business formation, dissolutions, and creditors' rights. He advises clients in the full range of modern acquisition techniques including mergers and acquisitions, asset sales, equity sales, private equity placements, and "blue sky" securities offerings. Mr. Later further assists business clients in the creation of succession planning strategies-including tax-efficient plans for harmonious transfers of ownership and control of the business either during the owner's lifetime or at death-for owners of privately-held businesses that anticipate generational change.

He represents employers in matters related to confidentiality agreements, non-competition agreements, employment contracts, employment discrimination, employment terminations, employee handbooks, sexual harassment, and compliance with the Americans with Disabilities Act and the Family and Medical Leave Act.

Mr. Later advises clients in real estate matters including contract negotiations, zoning and permitting, financing, and tax-deferred exchanges. He represents borrowers and institutional lenders in loan transactions involving real property and asset-based transactions located in North Carolina and other southeastern states. Mr. Later also represents numerous community associations in condominium, townhouse, and single-family communities as well as in commercial/business communities. He assists in the preparation, review, and amendment of association documents, the preparation of assessment policies and procedures, and the enforcement of covenants and restrictions. He also advises association directors in matters related to the performance of their obligations under association documents and applicable law.