NEWSLETTER : January 2017

What Repeal of the Patient Protection and Affordable Care Act (the “ACA”) May Mean to Maryland

According to an issue paper (the “Paper”) published on the Maryland General Assembly’s website, implementation of the ACA in the State has resulted in an increase in health insurance coverage for Marylanders. The Paper points out that substantial revision to the ACA could have far reaching implications for the State. Continue reading

A Substitute for Estate Tax Closing Letters

In Notice 2017-12 (the “Notice”) the IRS announced that an “account transcript” from the agency can substitute for an Estate Tax Closing Letter (“ETCL”).
An ETCL (IRS Letter 627) generally indicates that, for purposes of determining the estate tax liability of a decedent’s estate, the IRS examination of a federal Estate (and Generation-Skipping Transfer) Tax Return (Form 706) is closed, barring certain circumstances. Continue reading

Maryland Court of Appeals Provides New Defense to Summary Ejectment of Tenants

By: Aidan Smith, Esquire

In Wendy Cane v. EZ Rentals, No. 1, September Term 2016, decided November 29, 2016, the Maryland Court of Appeals (the “Court”), Maryland’s highest court, broke new ground in landlord-tenant law. Maryland law provides a residential tenant who experiences serious conditions or defects in a rental unit with a legal remedy known as “rent escrow”.
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