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House Republicans Begin Work on Comprehensive Tax Reform Legislation

USA - November 7 2017 On November 2, Republicans in the House of Representatives unveiled H.R. 1, the Tax Cuts and Jobs Act, following months of negotiations between House...

Maggie C. Crosswy, Dana S. Wood, Paul C. Rosenthal, Gregory J. Mastel, Jennifer E. McCadney.


Proposed Regulations Issued to Further Restrict Valuation Discounts of Closely-held Businesses

USA - August 8 2016 On August 2, the Internal Revenue Service issued proposed regulations that, if adopted, will have far-reaching effects on the valuation of interests...

Carolyn R. Caufield, Christina M. Mason.


Maryland estate tax exemption to catch up to federal

USA - May 27 2014 Maryland's estate tax is changing. On May 15, 2014, Governor O'Malley signed into law H.B. 739. The current Maryland estate tax exemption is $1...


Wynne decision: update on Maryland out-of-state tax credit against county income tax

USA - April 7 2014 As we previously reported, on January 28, 2013, in Maryland State Comptroller of the Treasury v. Wynne, the Maryland Court of Appeals held that...


Senate Finance Committee releases tax reform proposals

USA - December 4 2013 During the week of November 18th, Senator Max Baucus (D-MT), Chairman of the Senate Finance Committee, released two long awaited staff discussion...

Gregory J. Mastel.