The Maryland legislative session is in full swing. While there remains the possibility of additional bills being introduced which impact Maryland employers and employees (as well as other topics/citizens), the historical outlook is that those bills not pre-filed or filed in the early days of the session will fall to the wayside unless of utmost […]
Sandifer v. United States Steel Corporation, U.S. Supreme Court No. 12-417, decided January 27, 2014 (appeal from the U.S. Court of Appeals for the Seventh Circuit), is one of the rarer instances in which the Supreme Court unanimously agrees on something—“clothes” means the ordinary and plain meaning of the word no matter how much the […]
End-of-life decisions are among the most difficult a family will ever face. Most people do not like to think about life support, ventilators, and artificial food and hydration. Young people, especially, believe that end-of-life decisions can wait until later. The case of 33-year-old Marlise Munoz should be a wake-up call for everyone. Marlise, a 33-year […]
In Revenue Procedure 2014-18 the IRS provided an extension of time to those who wished to be sure that a decedent’s surviving spouse could benefit from the concept known as “portability”. In the Procedure, the IRS provides the ability for an estate of a decedent who died after December 31, 2010 and before January 1, […]
The New Year is almost here and it’s time to put your estate planning on the top of your “to do” list. If you don’t have an estate plan in place, now is the time to put one in place. If you already have a plan, now is the time to do an estate plan […]
