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The Paley Rothman Blog

Paley Rothman shares this library of resources with clients and friends of the firm to help them stay ahead of legal and business developments and trends. Here, you will find helpful tips and tools written by our attorneys.

Estate Planning

Maryland Fiduciary Access to Digital Assets Act – What Does This Mean For Your Estate Plan?

Upon a person’s death, he or she would expect the Personal Representative (i.e. Executor) named in the Will to gain access to his or her bank accounts and private financial information. The law is not so clear with respect to the authority which may be granted to a Personal Representative or other fiduciary over digital accounts.

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Corporate, Tax

Supreme Court Strikes Down Maryland’s Practice of Double Taxing Out-of-State Residents

In Comptroller of Treasury of Md. v. Wynne, Maryland taxpayers received a victory when the U.S. Supreme Court struck down as unconstitutional Maryland’s practice of providing only a partial rather than full tax credit against Maryland income tax for income tax paid by its residents to other states.

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Estate Planning, Science & Technology

Granting a Fiduciary Access to Digital Accounts

As we become more technologically connected, a significant problem that those of us with online accounts will face upon death or disability is that no one can manage or access our online accounts. Facebook, Google, and the Maryland and Virginia lawmakers have taken steps to address these issues.

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Estate Planning

Court declines to rule on constitutionality of same-sex marriage bans

The Supreme Court declined to hear appeals from Virginia, Indiana, Wisconsin, Utah and Oklahoma regarding the legality of same-sex marriages effectively paving the way for same-sex marriage recognition in those states as well as Colorado, Wyoming, Kansas, West Virginia, North Carolina and South Carolina, which were also affected by the lower court rulings.

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