Maryland Court of Special Appeals Holds that the Tolling Provisions of Courts and Judicial Proceedings Section 5-202 Apply to Denial of Discharge in Chapter 7 Bankruptcy

The Maryland Court of Special Appeals recently held in Lowery v. Hoang, __ A.3d __, 2019 WL 965557 (Md. Spec. Ct. App., February 27, 2019) that creditors of debtors whose bankruptcies are dismissed or denied a discharge are entitled to the tolling provisions provided for in Md. Code Cts. & Jud. Proc. §5-202. That section…

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Get in the “Zone,” and Don’t Miss this “Opportunity:” The Emergence of Opportunity Zone Investments as a Tool to Manage Capital Gains Tax

True to their name, Opportunity Zones are creating exciting and emerging investment opportunities for those clients who wish to minimize capital gains taxes. The Tax Cuts and Jobs Act that went into effect on December 22, 2017, allows deferrals on payment of taxes on capital gains, so long as the gains were invested in a…

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