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Practice Areas

Residential Real Estate Closings, Land Use, Zoning
Residential Real Estate Closings
MacCallum and Associates, PLLC is experienced in handling all types of residential real estate closings including single family homes, town homes, condominiums, mobile homes, vacant land purchases, and refinances. Our firm can help guide you through the complex web of issues that arise with every closing. MacCallum and Associates, PLLC will make your closing as painless as possible each and every time you call upon us for representation.
Commercial Real Estate Acquisitions
MacCallum and Associates, PLLC works with lenders, developers, and third parties to meet the timeframe for your commercial closing. As Attorneys, we understand that a timely closing is important when your dollars are on the line. We are continually called upon by developers and lenders for representation because of our extensive experience working with complex commercial lending documents and our commitment to meeting your goals. At MacCallum and Associates, PLLC, we will strive to facilitate your commercial closing as quickly and effectively as possible without sacrificing the quality of customer service we provide.
Land Use, Zoning, and Governmental Permitting
MacCallum and Associates, PLLC represents developers and individual in all types of municipal hearings and quasi-judicial proceedings including re-zonings, public hearings, approval hearings, and any other municipality matter that may arise. Our Attorneys work with the Department of Transportation, CAMA, and the Army Corp. of Engineers to expedite permits. It is important to obtain experienced representation in all permitting matters in order to effectively navigate the varying ordinances each municipality or county may require a developer to adhere to when issuing a permit. At MacCallum and Associates, PLLC, we represent developers in most municipalities in southeastern North Carolina with zeal and conviction. Our Attorneys will ensure that your project is not unduly delayed due to governmental approval processes.
Leader Representation, IRS Section 1031
Lender Representation
MacCallum and Associates, PLLC represents various lending institutions in commercial acquisition and refinancing transactions, foreclosures, tax deferred exchange structuring, and general business liability consultations. It is important that every lender have an experienced Attorney to draft and/or review their commercial loan documents. There are a wide array of issues that can be avoided with the assistance of an experienced Attorney early on in the transaction. At MacCallum and Associates, PLLC, we provide experienced legal advice to lenders all across the state of North Carolina.
IRS Section 1031 Tax Deferred Exchanges
MacCallum and Associates, PLLC represents a large number of private equity firms, corporations, financial institutions, and individual investors in the structuring and facilitation of IRS Section 1031 Tax Deferred Exchanges. IRS Section 1031 and other applicable IRS provisions are extremely complicated and require the assistance of an experienced Attorney. Certain timing requirements and rules must be strictly adhered to in order to obtain the benefit of complete capital gain/loss deferral. MacCallum and Associates, PLLC is extremely experienced in structuring and implementing IRS Section 1031 tax deferred exchanges. Attorneys at MacCallum and Associates, PLLC are frequent lecturers on the subject. At MacCallum and Associates, PLLC, we will work with your CPA and qualified intermediary to facilitate a pain-free exchange where you will be guaranteed compliance with all pertinent IRS provisions.

If you are seeking IRS Section 1031 Qualified Intermediary services, Brunswick Exchange Services, LLC is a company founded by the Attorneys at MacCallum and Associates, PLLC for the purpose of providing Qualified Intermediary services to clients across North Carolina and the United States. Please call (910) 274-4445.
Retail/Commercial Leasing
MacCallum and Associates, PLLC has experience in drafting and litigating all types of retail/commercial leases including ground leases, net leases, and build-to-suit leases. Our Attorneys have experience drafting leases that will help avoid pitfalls and ambiguity in your retail/commercial lease. Our experience will help guide you through the provisions you will need in your lease to prevent problems from arising in the future. No one can predict the future, but our Attorneys will help you plan for the future by limiting your liability at the onset of the lease.
Corporate Law, Divorce Law, Family Law
Corporate Law
Attorneys at MacCallum and Associates, PLLC are experienced in advising corporate clients on matters regarding shareholder agreements, derivative suits, shareholder distributions, business entity formation, risk management, acquisitions and mergers, financial reporting, and any other matters that arise during the operation of a business. We represent a wide variety of clients ranging from large institutional corporations to local small businesses. Our Attorneys will give your matter the attention it deserves regardless of the size of your company. MacCallum and Associates, PLLC will provide the insightful legal advice that will help your company avoid potential liability while it grows.
Divorce Law/Family Law
MacCallum and Associates, PLLC represents spouses, parents, and minor children in all types of proceedings including divorce, equitable distribution, and custody hearings. Our Attorneys understand the stress caused by such personal proceedings. Our experience will guide you through the process by giving you straightforward legal advice and representing your interests throughout the entire process. MacCallum and Associates, PLLC will give you experienced legal advice that will ensure your interests are protected.
Estate Planning/Administration
Attorneys at MacCallum and Associates, PLLC are experienced in preparing wills, trusts, durable powers of attorney, heath care powers of attorney, and living wills ensuring that your final wishes are carried out. Our firm also provides document safekeeping to guarantee you documents are protected for years to come. Our Attorneys understand the intricacies of Estate Administration and can handle your final affairs avoiding a burden on your loved ones at the time of your death.
Criminal Defense/DUI/Traffic
MacCallum and Associates, PLLC are experienced in the defense of criminal misdemeanors, felonies, DUI's, and traffic infractions. Our Attorneys will represent you from start to finish and ensure that your rights are protected.
Landlord/Tenant
Attorneys at MacCallum and Associates, PLLC are experienced in litigating landlord/tenant issues including eviction, renter damage, security deposit dispute, and other issues related to renting real property. Our Attorneys have represented developers and individuals in southeastern North Carolina in many landlord/tenant disputes. It is a good idea to employ an Attorney prior to entering into any rental agreement to avoid issues during the lease. MacCallum and Associates, PLLC will provide sound legal advice that will inform you about your rights and obligations upon default.
Timeshare Registration and Implementation
MacCallum and Associates, PLLC are experienced in registering Timeshares in the State of North Carolina under the North Carolina Timeshare Act. Our Attorneys gather all required information, draft all required documents, provide a certified title opinion, and work with state agencies to obtain approvals for your Timeshare project. MacCallum and Associates, PLLC has worked with developers across North Carolina to obtain Timeshare Certificates for a wide variety of projects including single family homes and condominiums.
General Civil Litigation
Attorneys at MacCallum and Associates, PLLC are experienced trial lawyers. Regardless of your claim, our Attorneys will represent your interests to the extent of the law. We represent clients in the areas of insurance defense, breach of contract suits, real estate litigation, and many other areas of litigation.
MacCallum and Associates, PLLC
4914 Main Street
Shallotte, NC 28470

Phone: 910-754-8820
Fax: 910-754-6499