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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

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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Family Businesses Beware: IRS Shifts Bullseye with Newly Proposed Tax Regulations

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.

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Licensed Insurance Companies Exempt from Maryland Income Tax

Are insurers licensed to do business in Maryland subject to state income tax on profits derived from sources other than insurance policy premiums? Maryland Tax Court ruled that an insurer was not subject to Maryland income tax, regardless of the source of its profits in National Indemnity Company v. Comptroller of the Treasury, Dkt. No. 14-IN-OO-0433 (Md. Tax Ct. April 24, 2015). 

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What Should I Know About Maryland Estate and Gift Taxes in 2014?

On May 15, 2014, Governor O’Malley signed the Maryland legislature’s measure to ease the burden of the Maryland estate tax.

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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…

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