Like most other States, Maryland has enacted the “Fiduciary Access to Digital Assets Act.” The statute permits the “user” of “digital assets” to authorize a designee to access specified digital assets after the user’s death...more
December Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The December § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs...more
In an article earlier this year we noted that at a large number of states had introduced legislation to address an emerging issue that is unique to our Information Age: how will our digital assets be accessed and used (or...more