Elizabeth Minnigh

Elizabeth Minnigh

Buchanan Ingersoll & Rooney PC

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Latest Publications


Newly Released Proposed Regulations under Section 2704 Apply Broadly to Disallow Valuation Discounts for Transfer Tax Purposes,...

Overview - On August 4, 2016, the Treasury Department issued much anticipated proposed regulations under §2704 of the Internal Revenue Code, which, if finalized in their current form, will make very significant changes...more

8/19/2016 - Estate Tax Fair Market Value Family Businesses Gift Tax Internal Revenue Code (IRC) IRS Proposed Regulation Transfer of Interest Valuation

Maryland Phases-In Increased Exemptions for Estate Tax

Currently, in addition to any federal estate tax, Maryland imposes an estate tax on property that passes upon the death of an individual on the amount of the decedent’s taxable estate in excess of $1 million. The maximum rate...more

5/19/2014 - Beneficiaries Estate Tax Exemptions New Legislation Property Tax Tax Exemptions

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