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  • Deferred income: Count it when earned, not received

    Deferred income: Count it when earned, not received

    After examining cases from Alaska, Ohio and Alabama, the Md. Court of Special Appeals concluded that deferred income should be counted in the year earned.

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  • The loan that was really a bonus

    The loan that was really a bonus

    Money that the husband’s employer structured as a “loan” was really a bonus or a retention incentive plan, and therefore a marital asset, the Court of Special Appeals has affirmed.

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  • Custody changes urged

    The long-held presumption under Maryland law that divorced parents be given joint legal and shared physical custody of their children must be replaced with a clear focus on the best interest of the child, a state commission examining custody issues concluded in a report released Monday.

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Legislation Watch: Estate planning strategies under attack in recent budget proposals

The Obama Administration’s 2015 budget contained several proposals addressing estate and gift tax planning that were carried over from the 2014 proposals. Taxpayers considering any ...

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Same-sex prenups: Consider this before the nuptials

Same-sex prenups: Consider this before the nuptials

The legalization of same-sex marriage in Maryland went into effect on Jan. 1, 2013 after a voter referendum. Just six months later, on June 26, ...

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Carol G. Cooper and F. Kirk Kolodner: Spotlight on “Twilight” Alimony

Establishing, modifying or terminating alimony can be challenging, especially when one or both parties is approaching retirement age.

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Joan F. Little: Educational Stability Act; Profound impact on children

Joan F. Little: Educational Stability Act; Profound impact on children

On October 1, 2014 the Educational Stability Act will take effect. This act, Courts and Judicial Proceedings Article §3–816.4, is likely to have a profound impact on children in the child welfare system whose cases are heard regularly in the Juvenile Court.

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