• Related Attorney(s):
• M. David Stallings

• Practice Area(s):
• Estates and Trusts, 
• Tax Law

With the recent issuance of proposed regulations under Section 2704 of the Internal Revenue Code, the IRS continues to widen its net – this time focusing its efforts on ending, what some have long-perceived to be, preferential estate and gift tax treatment for owners of family-held business interests.

• Related Attorney(s):
• Matthew L. Kimball

• Practice Area(s):
• Business and Corporate Law, 
• Commercial Real Estate

Although medical marijuana growing, processing, possession and distribution are now legal under Maryland law, landlords need to fully understand the risks inherent in leasing to Maryland medical marijuana businesses and take steps in their leasing documents to adequately anticipate and address these risks considering federal laws regarding these transactions. 

• Related Attorney(s):
• Paul M. Finamore

• Practice Area(s):
• Employment Law, 
• Commercial Litigation

For the first time since 2004, and only the seventh time since the Fair Labor Standards Act was enacted, the U.S. Department of Labor imposed new overtime regulations that dramatically increased the salary level requirements in order for employers to avoid the payment of overtime to salaried executive, administrative and professional employees, effective December 1, 2016.

• Related Attorney(s):
• Matthew L. Kimball

• Practice Area(s):
• Business and Corporate Law, 
• Commercial Real Estate

Bar Association of Baltimore City's quarterly publication The Baltimore Barrister publishes in the May 2016 edition, "The Maryland Rules of Professional Conduct Meet Medical Marijuana," by Niles, Barton & Wilmer, LLP's Real Estate Partner Matthew L. Kimball, Esq.