September 2024
Rule 30(b)(6) of the Federal Rules of Civil Procedure requires an entity to prepare one or more witnesses to give answers on the entity’s behalf with respect to the noticed subjects. Most state court rules mirror the language in the federal rule with only slight deviations.
May 9, 2023
It’s the stuff of low-budget movies. The grieving widow, dressed in black with her face veiled, sits in the attorney’s oak-paneled conference room for the reading of the will. Mystery surrounds the proceedings. Who among the family members present will inherit the patriarch’s vast estate?
March 7, 2023
When a loved one has died, the shock and sorrow of their loss may quickly lead to another emotional jolt—the prospect of having to settle their estate. Being named personal representative (executor) under someone’s will is both an honor and a burden. The process usually takes several months. There will likely be financial accounts to marshal, real estate to deal with, bills and taxes to pay, and probate filings to prepare—all at an emotionally difficult time.
January 5, 2023
An estate plan is a set of papers that usually includes a will, durable power of attorney, and advance medical directive. These essential documents can help you manage financial and health-related matters if you ever become incapacitated, and they should provide for the efficient transfer of your assets upon your death.
October 10, 2022
Preparing an estate plan means having a say in what happens to your wealth after you are gone. Through a Last Will and Testament, you can name the important people in your life who will inherit your assets.
July 18, 2022
Since the adoption of “portability,” which allows a surviving spouse to apply a deceased spouse’s unused exclusion amount (DSUE) to the surviving spouse’s gift and estate transfers, the IRS has been flooded with requests to extend the portability filing deadline in estates where an estate tax return was not required, i.e. where the value of the gross estate, adjusted for taxable gifts, fell below the federal exclusion amount for the decedent’s year of death.
June 27, 2022
The Supreme Court’s decision overturning Roe v. Wade has sent abortion-rights advocates reeling. In a 6–3 opinion, the Court ended a constitutional right that was the law of the land for nearly half a century. The ruling could put other constitutional rights in jeopardy as well. Many in the LGBTQ community are asking, “Is same-sex marriage next?”
January 14, 2022
Estoppel Certificates and Lease Amendments: Comparing Apples and Oranges – Applying Maryland contract law, the 4th Circuit determines that an estoppel certificate does not modify a commercial lease.…
December 28, 2021
In the next three decades, trillions of dollars are expected to transfer from Baby Boomers to their children in what’s being called the Great Wealth Transfer. For those of us whose parents are still…
November 19, 2021
This morning the House passed the latest version of President Biden’s $2 trillion social spending and climate package today, also known as the Build Back Better Act, but the threat of massive tax…
July 1, 2021
Jeffrey Wothers, Diane E. DiBlasio, Melody McGrath, Michele Hayes, and Spencer Evans provide their expert opinions on the resolution of post-acquisition disputes, representations, and warranties…
June 1, 2021
A misconception has developed that arbitration is no quicker than litigation. However, arbitration can be an effective and efficient alternative to the time consuming and costly process of litigation. The following tips can shed some light on to why arbitration should be a consideration before litigation, and how to effectively use arbitration to a successful resolution of legal issues.