Author: Anne W. Coventry

September 11, 2015

Estate Planning in Light of Marriage Equality

The recent Supreme Court decision in Obergefell v. Hodges makes marriage equality the rule in all U.S. jurisdictions. Couples whose marriages will now be recognized in all states should give some thought to these estate planning issues implicated by the ruling: Joint filing is available for income tax returns—not only federal returns, but also state […]

December 30, 2014

Death and Divorce: A Lethal Legal Combination

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Death and divorce—both events are extremely difficult and stressful in and of themselves. However, when death and divorce happen at roughly the same time, the consequences can be unexpected and may seem wildly unfair. Separation and divorce can have a significant impact on estate planning issues, which require diligent attention when marital issues arise.  Otherwise, […]

December 15, 2014

The New Maryland Trust Act

The new Maryland Trust Act takes effect January 1, 2015 and will apply to all Maryland trusts, including those created prior to its effective date.  For the most part, the Act provides default rules that can be overridden by the express terms of a trust, but some rules are mandatory. The following is brief summary […]

October 2, 2014

Planning for Digital Assets

How much of your life do you live online? Increasingly, Americans’ bank, brokerage, credit card, and utilities statements arrive by email. Recurring expenses are paid automatically without any human action required; we pay other bills with a few clicks and keystrokes. Family photos gather in virtual albums on smartphones and photo sharing websites. We file […]

July 30, 2012

Common Law Marriage Equality

A common law marriage is a marriage that is entered into informally, without a license. Informal marriages have been abolished in most states, but they are still available in a handful of states and the District of Columbia. The required elements of common law marriage in DC are: (1) cohabitation; following (2) an express mutual […]