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Treasury Department Clarifies That Partners of a Partnership Owning a Disregarded Entity Are Not Employees of The Disregarded Entity

On May 3, 2016, the Treasury Department issued temporary and proposed regulations (the “New Regulations”) to clarify that a partner of a partnership that owns an entity that is disregarded for fede

"Inaction" by Goverment May Constitute a "Taking" of Property

Bill Shaugnessy's article was published in The Baltimore Barrister, May 2016 Vol. 6, No. 2, a publication of The Bar Association of Baltimore City.

All Is Good With Bad Boy Guaranties

THE IRS REVERSES ITS PRIOR TROUBLESOME RULING REGARDING ALLOCATION OF NONRECOURSE DEBT

Avoiding Overdraft Litigation, Rowles & Company Community Bankers Conference

Chris Rahl and Margie Corwin presented at the Rowles & Company Community Bankers Conference.

Homestead Tax Credit Applies When Home Is Razed and Rebuilt, but Assessment Increases

In State Department of Assessments and Taxation v. Andrecs, 444 Md.

Lease Termination May Be Avoided in Bankruptcy

When a commercial tenant is failing, the tenant and its landlord may enter into a lease termination agreement relieving the tenant from all or some of its obligations, and permitting the landlord t

Prince George's County Council Acts with Appellate Jurisdiction on Zoning Review; Must Defer to the Expertise of the Planning Board

County Council of Prince George’s County, Sitting as the District Council v. Zimmer Development Company, 444 Md.

Rent Under a Residential Lease Is Only the Basic Payment

The Court of Appeals held in Lockett v. Blue Ocean Bristol, LLC, 446 Md.

Marrying and Divorcing Your Billing Company/Medicare Payment Update

Date: Wednesday, May 4, 2016 5:30 - 6 p.m. - Registration 6 - 7:30 p.m. - Program 7:30 - 8 p.m. - Questions from the Audience

Bad Boy (Guaranties), What You Gonna Do?

THE IRS APPEARS TO CHANGE ESTABLISHED PRACTICE REGARDING ALLOCATION OF NONRECOURSE DEBT

Maryland Legal Alert - April 2016

In This Issue: MARIJUANA BUSINESS CANNOT BE BANKRUPTCY DEBTOR DATA-SECURITY PRACTICES FOR FINANCIAL INSTITUTIONS

Fiduciary Concerns When Your Advisor is a Robot/Computer Program

John Paliga was a panelist at the ABA JCEB Government Invitational.

C Corp Reasonable Compensation

A version of this article was published in The Daily Record on November 15, 2016.

Did You Know? - Spring 2016

Loss of Board Certification: Did you know that the American Board of Family Medicine (ABFM) did not violate a doctor's rights when it rescinded his certification due to a monitoring agreement? Dr.

Maryland Regulatory News - Spring 2016

1. The Heroin and Opioid Emergency Task Force, led by Lieutenant Governor Boyd K. Rutherford, has produced 33 recommendations in its Final Report that was published December 1, 2015.

New Compensation Reporting Requirements

On January 29, 2016, President Obama announced a new initiative to collect compensation data from all employers with 100 or more employees. A. Background

New Stark and Incident to Rules

A version of this article was published in The Daily Record on September 13, 2016.

The Rest of the Story: Federal Judicial Review of State Health Agencies

Previous articles in TOPICS identified a trend in recent decisions of federal courts with jurisdiction over Maryland to label the "anti-competitive" actions of state health care regulators as poten