This case is an appeal from a divided opinion regarding a trial court’s decision to decline jurisdiction in favor of the New Jersey courts in a custody matter. While the Supreme Court affirmed the Court of Appeals’ decision affirming the trial court’s ruling on declining jurisdiction, it slightly modified the Court of Appeals’ majority opinion regarding interpreting “substantial compliance” as set forth in N.C.G.S. §50A-206(b). In addition, the Supreme Court modified the Appellate Court’s interpretation of N.C.G.S. §50A-110, stating this statute “applies to all communications between courts attempting to determine jurisdiction in these circumstances,” not just in “discretionary circumstances” as held by the Court of Appeals.