When you cross state lines, your estate plan may no longer work the way you intended, even if nothing in your personal life has changed.

With a bit of foresight and professional support, many estate planning hurdles can be ameliorated — or avoided altogether.

In other words, the window for tax-efficient wealth transfer is still open, and there is no better time to start than now.

As 2025 comes to an end, clients should take a close look at their charitable giving and estate planning strategies. Significant tax changes are scheduled to take effect on January 1, 2026, and these changes will affect the timing, deductibility, and structure of charitable gifts. Who Do These Changes Really Affect? Although the 2026 charitable deduction changes sound sweeping, they will not impact everyone equally. In practice, the people most affected by these changes are: Clients who itemize their deductions each year. Clients who make large charitable gifts well above the 0.5% AGI floor. Higher-income clients in the highest tax bracket. Clients who intend to “bunch” gifts or give through donor-advised funds. New Limitations for Itemizers Starting in 2026 More significant changes will apply to taxpayers who itemize their deductions. 0.5% AGI Floor: Starting in 2026, taxpayers will only be able to deduct charitable contributions that exceed 0.5% of their adjusted gross income (AGI). This means the first portion of your charitable giving will no longer be deductible. For example, if your AGI is $500,000, the first $2,500 of your charitable contributions will not count toward your deduction and only amounts above that level will be deductible. Reduced Value of Deductions for Top Earners: Taxpayers in the highest income tax bracket will also see the value of their deductions reduced. Beginning in 2026, each dollar of itemized deductions, including charitable contributions, will save 35 cents in taxes instead of 37 cents. Although the current AGI percentage limits for different types of charitable gifts will remain the same, these new rules will generally make charitable deductions less valuable for itemizers beginning in 2026. Charitable Planning Opportunities for 2025 Because next year’s charitable giving rules are less favorable, many donors may benefit from completing planned gifts in 2025. Key strategies include: Accelerate Planned Giving: Individuals considering substantial charitable contributions may secure a larger benefit by completing these gifts before year-end. Consider Donor-Advised Funds: Contributing to a donor-advised fund, or DAF, in 2025 allows taxpayers to claim a deduction under current law while retaining control over the DAF account and  flexibility to recommend grants to charities in future years. Use Qualified Charitable Distributions: For individuals age 70½ or older, Qualified Charitable Distributions, or QCDs, from IRAs remain an effective way to make charitable gifts without increasing AGI. QCDs are not affected by the 2026 changes and continue to provide strong planning advantages. New Charitable Deduction for Non-Itemizers in 2026 Beginning in 2026, taxpayers who use the standard deduction will be allowed to deduct a small amount of their charitable giving even if they do not itemize. The maximum deduction will be $1,000 for single filers and $2,000 for married couples filing jointly. This deduction applies only to cash gifts made directly to public charities. Donations to donor-advised funds or private foundations will not qualify, nor will gifts of property or other non-cash items. Although this new deduction provides a modest benefit for taxpayers who do not itemize, it is far less generous than…

Elder orphans are older adults who live without family support. They lack a spouse, partner or nearby children to assist them.

While heirs often expect inheritance to bring financial relief, it can also come with complications. In some cases, inheriting property or assets may mean dealing with outstanding debts tied to them.

Probate attorneys help families navigate the legal process of settling a deceased loved one’s estate, ensuring that assets are distributed properly, and disputes are resolved efficiently.

Understanding Estate Administration in Maryland Losing a loved one is never easy. Along with the emotional challenges, there are practical steps that must be taken to settle their affairs. This process is called estate administration, and in Maryland, it involves several key stages. While this article is meant to give you a general understanding of how estate administration works, it is not legal advice. Because every estate is unique, you should speak with one of our qualified Maryland estate administration attorneys to get guidance for your situation. First Steps After a Loved One Passes Before beginning any legal process, a few immediate matters often need attention: Arranging funeral or memorial services Ensuring care for minors, dependents, or pets Securing the home and personal belongings Collecting important documents like wills, trusts, and financial records Once these urgent needs are handled, it’s time to begin the legal process of administering the estate. The Basics of Estate Administration Estate administration is the legal process of managing someone’s affairs after they pass away, such as paying debts, filing taxes, and distributing assets to beneficiaries. In Maryland, this may involve probate, a court-supervised process that gives legal authority to an executor or personal representative. Key steps often include: Opening the Estate – Filing with the Register of Wills, Appoint the Personal Representative, and publish notice in the newspaper. Gathering Assets – Identifying bank accounts, real estate, investments, and personal property. Paying Debts and Expenses – Covering funeral costs, taxes, and valid bills. Filing Taxes – Submitting any required final income, estate, or fiduciary returns. Distributing Assets – Transferring what’s left to beneficiaries according to the will or Maryland law. Closing the Estate – Completing final reports and formally settling the estate. If a trust is involved, a similar process applies, but usually without court involvement. Why Legal Guidance Matters Estate administration involves legal filings, financial management, and tax reporting, all within specific deadlines. Mistakes can cause delays or personal liability for the executor. Working with one of our experienced attorneys to help ensure everything is handled correctly and efficiently. Final Thoughts Settling an estate can feel overwhelming, but you do not have to do it alone. Understanding the basic steps can bring clarity and professional guidance can make the process smoother and less stressful. If you have recently lost a loved one and need help navigating estate administration in Maryland, we are here to assist you with compassion and experience.

Estate planning is about envisioning a comprehensive strategy to protect your assets, provide for loved ones and secure your wishes.