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	<title>Superior School of Real Estate - North Carolina Continuing Education, License, Classes - Bill Gallagher</title>
	
	<link>http://www.superiorschoolnc.com</link>
	<description>NC Real Estate Licensing, Broker Continuing Education and Professional Development</description>
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		<title>NCAR launches a new advocacy website for NC Tax Reform</title>
		<link>http://www.superiorschoolnc.com/latest-news/ncar-launches-a-new-advocacy-website-for-nc-tax-reform/</link>
		<comments>http://www.superiorschoolnc.com/latest-news/ncar-launches-a-new-advocacy-website-for-nc-tax-reform/#comments</comments>
		<pubDate>Thu, 11 Apr 2013 13:32:25 +0000</pubDate>
		<dc:creator>Steve Connell</dc:creator>
				<category><![CDATA[Community]]></category>
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		<guid isPermaLink="false">http://www.superiorschoolnc.com/?p=4323</guid>
		<description><![CDATA[The NC Association of Realtors has lanuched a new advocacy website at www.TaxReformFacts.org.  Use this site to begin discussion about tax reform in NC and how it will impact our economy and homeownership.  Several tax reform bills have been filed in the NC Senate;  visit the site, learn more, and join the conversation. &#160; &#160; [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>$50,000 Tax Deduction for NC Small Business Owners</title>
		<link>http://www.superiorschoolnc.com/hot-topics/50000-tax-deduction-for-nc-small-business-owners/</link>
		<comments>http://www.superiorschoolnc.com/hot-topics/50000-tax-deduction-for-nc-small-business-owners/#comments</comments>
		<pubDate>Mon, 11 Mar 2013 14:23:07 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Community]]></category>
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		<guid isPermaLink="false">http://www.superiorschoolnc.com/?p=4306</guid>
		<description><![CDATA[The $50,000 North Carolina Small Business Income Deduction is available to business owners who report income on Schedule C (Sole Proprietors), Schedule E (Partnerships and S-Corporations) and Schedule F (Farming).  It is available if the income is considered non-passive, which means that the taxpayer materially participates in the operation of the business.  It does not [...]]]></description>
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		<item>
		<title>FHA makes changes to increase capital reserves. What do these changes mean to your buyers?</title>
		<link>http://www.superiorschoolnc.com/latest-news/fha-makes-changes-to-increase-capital-reserves-what-do-these-changes-mean-to-your-buyers/</link>
		<comments>http://www.superiorschoolnc.com/latest-news/fha-makes-changes-to-increase-capital-reserves-what-do-these-changes-mean-to-your-buyers/#comments</comments>
		<pubDate>Fri, 08 Feb 2013 18:47:40 +0000</pubDate>
		<dc:creator>Steve Connell</dc:creator>
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		<guid isPermaLink="false">http://www.superiorschoolnc.com/?p=4253</guid>
		<description><![CDATA[As part of a broad effort to strengthen the Federal Housing Administration’s (FHA) Mutual Mortgage Insurance Fund (MMI Fund), FHA Commissioner Carol Galante announced a series of changes to be issued this week that will allow the agency to better manage risk and further strengthen the health of the MMI Fund. Summary of changes: Mortgage [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<item>
		<title>Landowner Education – Oil and Gas Leases in North Carolina: Landowner’s Rights</title>
		<link>http://www.superiorschoolnc.com/latest-news/landowner-education-oil-and-gas-leases-in-north-carolina-landowners-rights/</link>
		<comments>http://www.superiorschoolnc.com/latest-news/landowner-education-oil-and-gas-leases-in-north-carolina-landowners-rights/#comments</comments>
		<pubDate>Thu, 07 Feb 2013 14:47:36 +0000</pubDate>
		<dc:creator>Steve Connell</dc:creator>
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		<guid isPermaLink="false">http://www.superiorschoolnc.com/?p=4243</guid>
		<description><![CDATA[The North Carolina Attorney General&#8217;s Office has produced two excellent consumer education documents on oil and gas leases in North Carolina.   Share these with your clients and customers. Landowner education Oil and Gas Leases Oil and gas leases &#8211; summary of NC law SOURCE:  NC Attorney General&#8217;s Office (NC Department of Justice, www.ncdoj.gov) &#160; &#160;]]></description>
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		<slash:comments>0</slash:comments>
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		<title>NC Real Estate Broker, “at home alone” (not affiliated with a firm)</title>
		<link>http://www.superiorschoolnc.com/hot-topics/nc-real-estate-broker-at-home-alone-not-affiliated-with-a-firm/</link>
		<comments>http://www.superiorschoolnc.com/hot-topics/nc-real-estate-broker-at-home-alone-not-affiliated-with-a-firm/#comments</comments>
		<pubDate>Tue, 29 Jan 2013 17:28:11 +0000</pubDate>
		<dc:creator>Steve Connell</dc:creator>
				<category><![CDATA[Hot Topics]]></category>
		<category><![CDATA[Questions & Answers]]></category>

		<guid isPermaLink="false">http://www.superiorschoolnc.com/?p=4227</guid>
		<description><![CDATA[We often get questions from unaffiliated brokers regarding what they may and may not do with their license.  The February, 2012 bulletin by the NC Real Estate Commission has an excellent review of what is allowed. Limited Activities Available to Unaffiliated NC Real Estate Brokers]]></description>
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		<slash:comments>0</slash:comments>
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		<item>
		<title>SC tops, NC second-best in jobs from foreign investments</title>
		<link>http://www.superiorschoolnc.com/latest-news/sc-tops-nc-second-best-in-jobs-from-foreign-investments/</link>
		<comments>http://www.superiorschoolnc.com/latest-news/sc-tops-nc-second-best-in-jobs-from-foreign-investments/#comments</comments>
		<pubDate>Thu, 24 Jan 2013 14:27:41 +0000</pubDate>
		<dc:creator>Steve Connell</dc:creator>
				<category><![CDATA[Latest News]]></category>

		<guid isPermaLink="false">http://www.superiorschoolnc.com/?p=4218</guid>
		<description><![CDATA[North Carolina scored a solid second place finish among the top 20 states in the race to attract new jobs through foreign investment, according to a new survey.  South Carolina sat atop the list as the best performing state, while Texas was third. NC and SC Real Estate Brokers can read the full article on [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<item>
		<title>Raleigh, Charlotte rank among the most family-friendly cities in the U.S.</title>
		<link>http://www.superiorschoolnc.com/latest-news/raleigh-charlotte-rank-among-the-most-family-friendly-cities-in-the-u-s/</link>
		<comments>http://www.superiorschoolnc.com/latest-news/raleigh-charlotte-rank-among-the-most-family-friendly-cities-in-the-u-s/#comments</comments>
		<pubDate>Thu, 24 Jan 2013 14:18:02 +0000</pubDate>
		<dc:creator>Steve Connell</dc:creator>
				<category><![CDATA[Latest News]]></category>

		<guid isPermaLink="false">http://www.superiorschoolnc.com/?p=4214</guid>
		<description><![CDATA[Raleigh is the top “family-friendly” large city in the nation, according to a ranking from the nonprofit group The Human Life Project.  Charlotte ranked 4th in the list.   Both cities have scored highly in various national rankings, including several that measure economic climate. Such rankings typically use data from the federal Census Bureau, Commerce Department [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>New BPO Rules Effective October 1, 2012.</title>
		<link>http://www.superiorschoolnc.com/latest-news/new-bpo-rules-effective-october-1-2012/</link>
		<comments>http://www.superiorschoolnc.com/latest-news/new-bpo-rules-effective-october-1-2012/#comments</comments>
		<pubDate>Tue, 27 Nov 2012 21:20:59 +0000</pubDate>
		<dc:creator>Steve Connell</dc:creator>
				<category><![CDATA[Hot Topics]]></category>
		<category><![CDATA[Latest News]]></category>
		<category><![CDATA[Recommended Reading]]></category>

		<guid isPermaLink="false">http://www.superiorschoolnc.com/?p=3995</guid>
		<description><![CDATA[It is important to note that &#8220;CMA&#8221; (Comparative Market Analysis) and &#8220;BPO&#8221; (Broker Price Opinion) are considered the same type of document in the view of the NC Appraisal Board and NC Real Estate Commission.  The new &#8221;BPO Rule&#8221; addresses requirements for BPOs/CMAs for a FEE.  The NC Real Estate Commission has produced an excellent excerpt on the new BPO_Rules effective [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<item>
		<title>Oil and Gas Disclosure Required on All Residential Sales Contracts by law as of October 1, 2012</title>
		<link>http://www.superiorschoolnc.com/latest-news/oil-and-gas-rights-disclosure-added-to-the-offer-to-purchase-contract/</link>
		<comments>http://www.superiorschoolnc.com/latest-news/oil-and-gas-rights-disclosure-added-to-the-offer-to-purchase-contract/#comments</comments>
		<pubDate>Tue, 27 Nov 2012 20:09:58 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Community]]></category>
		<category><![CDATA[Hot Topics]]></category>
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		<guid isPermaLink="false">http://www.superiorschoolnc.com/?p=3888</guid>
		<description><![CDATA[Section 5 of Senate Bill 820 amended the Residential Property Disclosure Act to require sales contracts of residential properties covered under the Act to include an Oil and Gas Rights Disclosure. The disclosure reads as follows: Oil and gas rights can be severed from the title to real property by conveyance (deed) of the oil and [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<item>
		<title>The 3.8% Tax:  Truth &amp; Consequences</title>
		<link>http://www.superiorschoolnc.com/uncategorized/the-3-8-tax-truth-consequences/</link>
		<comments>http://www.superiorschoolnc.com/uncategorized/the-3-8-tax-truth-consequences/#comments</comments>
		<pubDate>Tue, 27 Nov 2012 14:17:09 +0000</pubDate>
		<dc:creator>Steve Connell</dc:creator>
				<category><![CDATA[Hot Topics]]></category>
		<category><![CDATA[Real Estate Investments]]></category>
		<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.superiorschoolnc.com/?p=3537</guid>
		<description><![CDATA[The 3.8% surtax on investment income, part of President Obama's healthcare overall, will be effective January 1, 2013.  The following two articles are excellent sources of inforrmation to help you understand the implications of the new tax.  The first link is a PDF report from the National Association of Realtors giving an overview of the tax and showing various scenarios as it relates to real estate transactions.  The second link is to an article by the Wall Street Journal.  It provides a comprehensive look at the tax and answers many commonly asked questions on the new tax.  ]]></description>
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