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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.

Articles

Recent Articles

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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Maryland Healthy Working Families Act: Employer Best Practices to Avoid Traps for the Unwary

The Maryland General Assembly voted to override Governor Hogan’s veto of the sick and safe leave provisions of the Maryland Healthy Working Families Act on January 18, 2018. Niles Barton's Employment Partner Paul Finamore draws attention to the traps in the law for employers as they implement the provisions before February 11, 2018. 

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Increasing Risk of Data Breaches Prompt New Legal Requirements for Maryland Businesses

Although recent data breaches involving large corporations such as Equifax, eBay, Target and Yahoo are well known for their widescale size and impact, there are thousands of other breaches occurring daily. Maryland’s Personal Information Protection Act (PIPA) defines a breach and sets forth the requirements for businesses (which includes any type of business entity, including non-profits) facing a data breach. PIPA has been amended to expand the scope of the statute effective January 1, 2018. 

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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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Past Articles

Changes in 2018 Maryland Condominium and HOA Laws

Several changes in Maryland condominium and HOA laws will affect the operation of condo and homeowners…

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New Standards Under Maryland’s Public Adjuster Act

Maryland has implemented new standards for public adjusters that will be applied and enforced by…

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Maryland’s Court of Special Appeals Observes Key Distinctions Between Examinations Under Oath and De

The Maryland Court of Special Appeals observed in Dolan v. Kemper Independence Ins. Co.…

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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…

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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…

read more »