The North Carolina Court of Appeals, in In re Russo, No. COA25-321 (N.C. Ct. App. Jan. 7, 2026), has now made explicit what many practitioners assumed.
A law firm, as a corporate entity, may not serve as trustee or executor unless authorized under N.C.G.S. § 53-303(a). The Court rejected the argument that the § 53-304(2) “legal services” exception saves the appointment. Acting as trustee or executor, standing alone, is not the practice of law.