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Our lawyers are thinkers as well as doers—and have published numerous informative and insightful articles on topics related to their respective practices and our clients’ industries. Read what our people have to say about what’s important to you.

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Recent Articles

How Financial Advisors Can Avoid Compliance Failures: A Review of SEC 2018 Examination Priorities

Financial advisors can get clues about regulators’ top concerns by looking at the SEC’s examination priorities for the coming year, which are published in January of each year by the SEC’s Office of Compliance Inspections and Examination (OCIE). The 2018 examination priorities identified areas where there is increased risk of potential harm to investors and the OCIE has been targeting these risk areas during its examinations of SEC-registered investment advisors.

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Estate Tax Changes Under the 2017 Tax Cuts and Jobs Act

Effective January 1, 2018, the federal estate tax underwent a massive overhaul with the Tax Cuts and Jobs Act (the “Act”), permitting each individual to pass up to $11.2 million at death completely free from federal estate tax.  With proper planning, married couples will now be able to pass $22.4 million to their heirs at the death of the surviving spouse.  To that end, “portability” remains intact such that the surviving spouse can stack the deceased spouse’s unused exemption to his or her own federal estate tax exemption.

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GOP Tax Bill Proposes Estate Tax Repeal…Hooray?

On November 2, the GOP released its tax reform bill, known as the Tax Cuts and Jobs Act (H. R. 1), which proposes to phase out the federal estate tax, a.k.a. the “Death Tax,” over the next five years and beginning in 2018 increase the federal estate tax exemption to $10,000,000 per person. The proposed repeal of the estate tax - while flashy for headlines – does not impact the overwhelming majority of estates, which will be affected by several important factors: the extent of your wealth, and where you live.

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Maryland Condominium and Homeowner Associations Face New Rules for Amendment of Governing Documents

A new law passed by the Maryland General Assembly (House Bill 789, Chapter 480) and signed by Governor Hogan, changes the definition of Maryland homeowners in community associations who were entitled to vote on amendment of documents.

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Past Articles

SEC Imposes New Requirements for Brokers and Advisers in Adoption of Regulation Best Interest

On June 5, 2019, the Securities and Exchange Commission (SEC) approved the Regulation Best Interest,…

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Representations & Warranties Policies: A Coverage Primer

Representation and Warranties policies (R&W policies) insure representations made by a Seller…

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Reported Data Breaches Involving Maryland Residents on the Rise

Data breaches continue to occur on a spectrum of small to significant scale that can affect businesses…

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Maryland Takes on the SEC in Debate Over Fiduciary Standard of Care

The Maryland legislature may soon be considering legislation that would require Maryland-licensed…

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Baltimore City Increases Recordation & Transfer Taxes for Some Real Estate Transactions

In a bid to provide a reliable source of funding for an affordable housing trust, Baltimore City Council…

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