Maryland estate tax law is changing and it is likely to have an impact on your estate plan. On May 15, 2014, Governor O'Malley signed a bill increasing the amount of wealth that can pass to heirs free of Maryland estate tax, the amount known as the applicable exclusion. Prior to the passage of this new law (and for the balance of 2014), the applicable exclusion is $1,000,000, meaning that $1,000,000 can pass to heirs free of Maryland estate tax. After the end of 2014, the applicable exclusion increases gradually...
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