The Issue of Double Taxation in Georgia
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-XQH9ROXPH1XPEHU The Issue of Double Taxation in Georgia The Issue of Double Taxation in Georgia HOW TO GET WHAT IS THE YLD? All members of the Bar who have not yet reached their 36th birthday or who have been admitted to their first bar less than five years are automatically INVOLVED members. Today, the YLD is one of the most dynamic arms of the Bar, offering in the YOUNG LAWYERS outreach to both the profession and to the public through various legal programs and projects. DIVISION WHAT CAN THE YLD DO FOR YOU? OPPORTUNITIES FOR SERVICE With a mission of service, the YLD offers many avenues for young lawyers to give back to their communities and to the profession through committee involvement. Additionally, the YLD conducts a service project at each of its general membership meetings. 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Single copies: $6. Periodicals postage paid in Atlanta, Georgia and additional The opinions expressed in the Georgia Bar Journal mailing offices. Opinions and conclusions expressed in articles herein are those of the authors and not necessarily those of the are those of the authors. The views expressed herein Editorial Board, Communications Committee, Officers or Board are not necessarily those of the State Bar of Georgia, of Governors of the State Bar of Georgia. Advertising rate card will be furnished upon request. Publishing of an advertisement its Board of Governors or its Executive Committee. does not imply endorsement of any product or service offered. POSTMASTER: Send address changes to same address. 12 -XQH9ROXPH1XPEHU GBJ Legal Departments 12 4 From the President The Issue of Double 8 From the YLD President Taxation in Georgia 42 Bench & Bar by James V. Burgess Jr. 26 and Michael B. Brown 50 Office of the General Counsel GBJ Features 52 Lawyer Discipline 20 54 Law Practice Management 2016 Legislative Review 56 Pro Bono by W. Thomas Worthy 62 Member Benefits 22 64 Writing Matters Fulfilling Promises: Celebrating 66 Professionalism Page 32 the First Decade of Georgia’s 68 In Memoriam Public Defender System CLE Calendar by Sara J. Totonchi 70 72 Notices 26 92 Classified Resources Pro Bono E-volution Advertisers Index by Michael Monahan 92 28 54 Georgia Probate Judges Receive Certification from CVIOG by Catherine N. Fitch 30 Transition Into Law Practice Program (TILPP) Celebrates 10 Years 64 by Michelle West GBJ Fiction 32 The Lost Confederate Gold by Mark Roy Henowitz From the President by Robert J. “Bob” Kauffman Photo by Zach Porter Photography Catching Up With Changing Times echnological advancements have changed As Rubin points out, “The tools lawyers use to con- duct research, review documents, assemble documents, the world in ways we could not have imag- communicate with clients, and invoice and accept pay- ment are inefficient. Inefficiencies are costly, and con- ined before entering the 21st century. The sumers are more and more vocal about wanting to keep T legal costs down. I have no impact that these dramatic idea which of the current crop of startups will be successful, but changes have had on the prac- “We all realize that the status quo will not stand and companies that take advantage tice of law should have come as technology is already of that opportunity will thrive.” The biggest point, accord- no surprise, either. affecting the delivery of ing to Rubin is that “the boom hasn’t even started yet.” These The level of venture capi- legal services in our state. are still the early days of the tal funding in legal technol- technology tsunami that’s about ogy companies rose 1,500 per- It is good to know that to hit the legal profession, if it cent—from $66 million to $1 hasn’t already. billion—in just two years from 2012 to 2014. The tech compa- Georgia is catching up with Legal Analytics nies that reaped the low-hang- A recent survey conducted ing fruit in the beginning of the the changing times.” by Huron Legal of more than technology boom through the 125 legal technology profession- development of online forms als revealed that 68 percent of and company formations are now expanding their respondents expect their organizations’ investments in scope and reach.