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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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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