As we close the book on 2025 and look ahead to 2026, we are on substantially firmer territory than we were at this same time last year when it comes to the federal estate tax. In our local jurisdictions (MD and DC), in December 2024,…
This time of year brings to mind the famous 1986 Steve Martin “A Holiday Wish” sketch from Saturday Night Live: While none of us may have received $30 million tax-free each month like Steve Martin wished, many of us were fortunate enough to have warm…
This time of year, families with shared-custody arrangements and family law practitioners face the difficult task of managing time-sharing during the holidays. Parents are particularly busy and overwhelmed – often it is the busiest time of year at work, but parents are also managing travel…
Congratulations! You’ve made it to an estate planning attorney and crossed off that item that has been lagging on your to-do list forever. Your estate planning documents are in order. But now that you have this envelope full of freshly signed documents, which you mostly…
“Hot Take” – a piece of commentary, typically produced quickly in response to a recent event, whose primary purpose is to attract attention (Oxford’s English Dictionary) Thanksgiving is a season for “hot takes”. Whether relating to the food that is served or politics (and we…
In a prior article, we outlined some of the more common corporate documentation and record-keeping items that prospective business owners should review and address prior to marketing a business for sale. This article tackles another important pre-sale due diligence exercise: ensuring the business is current…
A common misperception of estate planning clients is that estate planning is a “once-and-done” proposition. The reality is, once you overcome the initial inertia and create an estate plan, every estate planning attorney will recommend you review your estate plan every few years to consider…
With Halloween upon us, it is “spooky season”. “Spooky season” doesn’t necessarily have to involve ghosts and goblins and zombies. “Spooky season” can be caused by poor decisions and not knowing your legal rights. BDBF attorneys offer the issues that terrify us to confront and…
When we apply for a passport or driver’s license, before we begin the application process, we receive the warning “Be sure you gather the following information before you begin.” Why? Having those records and other information on hand is required to complete the process, and…
We know the intrigue and the mystique of wondering where someone might be when all you know from an auto-reply to your e-mail is they are “out of the office with limited access to e-mail”. Hence, it’s time for our annual tradition – How BDBF Spent…
