Browse practical legal insights from Gem McDowell Law Group on business law, contracts, estate planning, trusts, real estate, powers of attorney, HOA matters, and South Carolina legal issues. Select a topic below or use the search bar to quickly find articles related to your legal question.
Estate, Trusts & Family
After someone dies in South Carolina, one of the duties of the personal representative (aka executor) is to create an inventory of the decedent’s probate assets and fair market value, as described in South Carolina Code Section 62-3-706. This inventory and appraisement must be filed with the court and mailed to any interested party within [...]
The short answer is YES. Yes, when writing your will, you have the power to disinherit your child and leave nothing to him or her. This is true in every state except for Louisiana, which does not allow a testator to disinherit a child under the age of 24 under the state’s “forced heirship” laws. [...]
If you’ve been intentionally disinherited or unintentionally left out of the will, you might be wondering what legal options you have to challenge the will. South Carolina Code Section 62-3-407 lists six grounds for contesting a will. These six grounds are found in many states as they come from common law, but exact laws regarding [...]
You were expecting an inheritance, but you were left out of the will. Now what? Is there anything you can do if you’ve been disinherited? Maybe. State law protects spouses from being intentionally and unknowingly disinherited and gives other would-be heirs grounds on which to contest the will. In this blog we’ll look at what [...]
Imagine your spouse dies and you discover that not only were not provided for in the will, but that their previous will specifically barred you from inheriting anything at all. What would you do? This is what happened to Mary K. Ward. Mary was the fourth wife of Stephen Day Ward, Jr., who had an [...]
H.R.1 of the 119th Congress, better known as the “One Big Beautiful Bill Act,” was signed into law on July 4, 2025. This omnibus bill contains many provisions that could affect estate planning and running a business. This blog is a very brief overview highlighting some key points we believe you should be aware of. [...]
The signing into law of the One Big Beautiful Bill Act (H.R. 1 of the 119th Congress) on July 4, 2025 has a few very important implications for estate planning. Here’s a brief look at them. Contact your own CPA and/or estate planning attorney to discuss if and how you are personally affected. The Combined [...]
The One Big Beautiful Bill (OBBB) has set the applicable exclusion amount taxes at $15 million per individual, or $30 million per married couple, starting in 2026. This amount will be indexed for inflation starting in 2027. Notably, the OBBB has made these changes permanent. It’s been common in recent decades for tax legislation to [...]
“Elective share” is the portion of a deceased person’s estate that a surviving spouse is entitled to under the law in separate property states. A surviving spouse may claim it regardless of the provisions of the will. This concept comes from English common law and prevents a surviving spouse from being completely disinherited. Here’s what [...]
Business & Contracts
Updated 09/04/25 If you are a shareholder in a closely held corporation, you need to know about the June 2024 decision from the U.S. Supreme Court case Connelly v. United States (2024). This decision (find it here) could have dramatic consequences for your business and for you, personally, as a shareholder. Here’s the central issue: [...]
If you are planning on buying or selling a business in South Carolina, or a significant portion of its assets, you need to know what a Certificate of Tax Compliance is. A Certificate of Tax Compliance is not mandatory in South Carolina, but we strongly advise our clients to get one prior to a business [...]
*This blog will be updated with new information as it becomes available* UPDATE: On August 20, 2024, the U.S. District Court for the Northern District of Texas entered a final judgment stating that the ban should not take effect or be enforced nationwide. The FTC "is considering an appeal," according to its website. Additionally, "The [...]
UPDATE 03/04/25: Some sections below have been revised to reflect the Supreme Court of South Carolina's decision in Huskins v. Mungo Homes (2024). Originally published April 22, 2024: Is it easy to get out of arbitration in South Carolina? That’s the question we’ll look at today. Arbitration agreements and clauses are ubiquitous these days, from employment [...]
The right of first refusal sounds simple on the surface. A right of first refusal (ROFR) gives the right-holder the opportunity to enter into a business transaction with another party before anyone else. It’s most commonly seen in real estate contracts, such as when a lessor signs a contract giving them the ROFR to put [...]
This blog will be updated with relevant developments = Misclassification of workers by employers is a big problem, according to the Department of Labor (DOL). “The misclassification of employees as independent contractors remains one of the most serious problems facing workers, businesses, and the broader economy,” it says in a 10/13/2022 notice of proposed rulemaking [...]
Are you a member of a partnership or a multi-member LLC that’s taxed like a partnership? If so, you need to know about partnership representatives. A partnership representative is an individual or entity that represents a partnership in front of the IRS in all matters including audits. The term and role are relatively new. Partnership [...]
UPDATE 03.04.25: The discussion below centers on the Court of Appeals of South Carolina's 2022 decision in the Huskins v. Mungo Homes case. Since then, the Supreme Court of South Carolina took up the case and rendered its decision in 2024. It skirted the issue of unconscionability entirely, stating that because the contract terms were found [...]
How do you know whether a worker in South Carolina should be classified as an employee or an independent contractor? The decision has big consequences for both employer and worker, as that classification impacts taxes, workers’ compensation, and more. While the IRS has its own standard for determining whether a worker should receive a 1099 [...]
Real Estate & Property
The right of first refusal sounds simple on the surface. A right of first refusal (ROFR) gives the right-holder the opportunity to enter into a business transaction with another party before anyone else. It’s most commonly seen in real estate contracts, such as when a lessor signs a contract giving them the ROFR to put [...]
Have you committed Family Malpractice™? If you’ve neglected your legal responsibilities regarding your family, then yes, you have. What is Family Malpractice™? You’ve heard of attorney malpractice, where an attorney’s misconduct causes problems for a client, and you’ve heard of medical malpractice, where a doctor’s error or negligence causes problems for a patient. Similarly, Family [...]
We’ve previously discussed the importance of a title search on this blog. A title search occurs before a real estate closing to ensure that the property in question is free of any liens, pending lawsuits, unpaid taxes, and other similar issues that could “cloud” the title. Once the title search is completed, the purchaser may [...]
Losing your home in a foreclosure because you missed a $250 HOA payment – can that actually happen? Is it even legal? Yes and yes. This exact situation happened to Tina and Devery Hale. Our past two blogs went into detail on their case, Winrose Homeowners’ Association v Hale (read the opinion here), which went [...]
Imagine this situation: You miss an HOA payment. Then you receive some legal documents in the mail, put them in a drawer, and forget about them. When the HOA sends a bill for the outstanding amount, you pay it and later receive confirmation that the situation is resolved. The next thing you know, you discover [...]
We’ve talked about easements before, when a party has limited legal rights to land owned by someone else. Examples of common easements include an individual’s right to enter someone’s property in order to gain access to a public area like a beach, or a utility company’s right to dig up a yard in order to [...]
Have you ever wondered why that storm drain or telephone pole is in your backyard, or why the telephone company can come dig up your yard and you can’t do anything to stop them? The answer: Easements. An easement is a right someone has over land owned by someone else. Many easements are documented (and [...]
