On May 15, 2014, Maryland Governor Martin
O’Malley signed into law House Bill 739 ("Estate Tax Bill") raising
Maryland’s Estate Tax Exemption from $1 Million to match that of the federal
estate tax exemption in 2019. Although
the bill is effective July 1, 2014, it is implemented over a five (5) period
and the "recoupling" of the Maryland and federal estate tax exemption
equivalents will not be complete...
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