The recently enacted federal tax legislation (the “2017 tax law”) significantly changed prior law with respect to the taxation of individuals and corporations, including changes to the estate, gift and generation-skipping transfer tax provisions. These sweeping federal law changes also impact the estate tax laws of Maryland and the District of Columbia, which are tied to federal law. A few of these changes are summarized below for residents of Maryland, Virginia and the District of Columbia. If you have any questions or are wondering how these changes may impact your particular situation, please do not hesitate to call and we will be happy to discuss the effect these changes may have on your estate plan.
Ms. Willman counsels clients in a wide range of wealth profiles and personal circumstances with respect to estate planning and incapacity planning. Ms. Willman also has experience in designing and drafting estate plans to address each client's personal goals and needs, from basic planning to more complex planning involving generation-skipping trusts, special needs trusts, charitable trusts and family limited liability companies. She is a true master of estates & trust litigation as she represents trustees, personal representatives and beneficiaries in a wide range of fiduciary litigation matters. Furthermore, Ms. Willman has instituted proceedings against agents, personal representatives and trustees to compel accountings and produce books and records.
- AV Peer Review Rated: Martindale-Hubbell
Memberships & Activities
- Member: Maryland State Bar Association
- Member: Virginia State Bar Association
- Member: District of Columbia Bar Association
- Member: American Bar Association, Real Property and Estates and Trust Section
- Member: Howard County Estate Planning Council
- Working knowledge of Spanish, Italian and Russian
Estate Planning & Administration
- Counsels clients in a wide range of wealth profiles and personal circumstances with respect to estate planning and incapacity planning
- Designs and drafts estate plans to address each client's personal goals and needs, from basic planning to more complex planning involving generation-skipping trusts, special needs trusts, charitable trusts and family limited liability companies
- Represents non-U.S. citizens with regard to estate planning utilizing qualified domestic trusts and other planning techniques
- Works with multiple generations of family members to provide intergenerational estate planning
- Advises business owners on how to transfer of business interests and plan for ownership succession
- Handles guardianships, conservatorships, probate of decedents' estates and post-mortem administration of trusts in Maryland, Virginia and the District of Columbia
Estates & Trust Litigation
- Prosecuted actions for breach of fiduciary duty to recover misappropriated estate and trust funds
- Instituted proceedings against agents, personal representatives and trustees to compel accountings and produce books and records
- Handled inter partes probate actions
- Prosecuted actions to establish heirship
- Represents trustees, personal representatives and beneficiaries in a wide range of fiduciary litigation matters
- Represented beneficiary electing spousal share of augmented estate
- Obtained seven-figure settlement from trustee on behalf of a trust beneficiary for trustee’s breach of fiduciary duty
Frequently lectures to financial advisors, accountants and others on topics related to estate planning and estate taxation
Six lawyers from Whiteford Taylor & Preston’s Baltimore, Towson and Columbia offices joined lawyers from the Legal Department of Constellation/Exelon and other law firms in the Wills for Heroes (WFH) pro bono clinic on August 1, 2012. The event was held at the Anne Arundel Fire Department Training Academy and served 35 clients without charge.
Whiteford Taylor & Preston announced today that MaryEllen Willman and Jennifer McManus have joined the firm’s Estates & Trusts group.