by Cynthia M. Lifson | Mar 31, 2016 | Notes from Annapolis
The end of the 2016 session of the Maryland General Assembly is rapidly approaching. Spring is in the air and because of the “blizzard of bills” that has been introduced, bills are now receiving either unfavorable votes in committee or winding their way through the labyrinth of procedural steps in the General Assembly. This year, there has been significant and sustained interest in a topic that affects all of us: the balance between the opportunity for a person to start over after making bad choices and the need for the public to access court records freely. All of this interest has been intensified by our collective use of and reliance on the internet as a way to get information quickly and easily. This issue finds expression in some basic questions: To what degree should the public have unfettered access to court records? When, if ever, is it appropriate to permit a person convicted of a criminal offense to ask the court to expunge (in other words to wipe away) the public record of the conviction? Is it important to have a permanent paper record in a court file of cases filed but, at the same time, limit publication of these court cases on the internet? The General Assembly has grappled with these questions in more than a dozen bills dealing with the topic of expungement of court and police records. Proponents who favor expungement argue that criminal records that cannot ever be erased create unreasonable barriers to jobs and housing. Such barriers prevent the successful re-entry of offenders into the community after they have paid their debt to society...
by Cynthia M. Lifson | Jan 28, 2016 | Notes from the Desk of Cynthia Lifson
Like many of us after the hustle and bustle of the holiday season, I experience a bit of a let-down. All of the busyness associated with the end of the year fades as we gear up to endure the long darkness and cold temperatures of the winter months. As I write this brief note, I am sitting at my desk and feeling both uncomfortable and at peace. I am uncomfortable because after the huge storm we encountered throughout the East Coast and clean up that followed, my telephone, television, and internet are out of order. A snow plow inadvertently cut my line. As a result, I feel somewhat isolated. At the same time, I am at peace because I have found a way to remedy this temporary inconvenience to communicate with my clients appropriately (cell phones are truly a blessing) and I am also enjoying a bit of a break from the rapid pace of modern life. While I am generally not a fan of a huge drift of snow that impedes freedom of movement, I do appreciate its value. Snow also functions as a protective blanket to cover the earth to allow it to rest and prepare for a season of growth in the spring. So, too, can we learn from the winter season accept some of the tedium that may precede change. A whirlwind of activity by itself does not necessarily mean productivity. In applying this lesson from nature, it is my hope to reflect thoughtfully instead of reacting immediately to any situation whether it pertains to my life or the concerns of my clients. While occasionally emergencies...
by Cynthia M. Lifson | Jan 28, 2016 | Notes from Annapolis
The 2016 session of the Maryland General Assembly began officially in mid-January and is now in full swing. After Assembly’s prompt override of five bills vetoed by the Governor in 2015, we are now expecting a blizzard of new bills. This year, following the completion in 2015 of the freshman year of many new legislators in Annapolis, we are going to see a huge bump in the number of bills that will be introduced in 2016. New legislators, as well as the veterans, wish to make their mark on the Maryland Annotated Code. The deadline for legislators to timely introduce their bills is rapidly approaching. As is true every year, much of the Assembly’s energy will be taken up with considering the Governor’s budget, and this year, our representatives will spend significant time dealing with the Governor’s agenda on taxes – essentially wrangling over which group should receive tax breaks under the Governor’s plan. Some other expected hot topics will deal with reform of the criminal justice system in the aftermath of Freddie Gray’s death in Baltimore last year, end of life decisions, and changes in voting eligibility requirements. Advocates in the domestic violence arena will be seeking change in the definition of stalking. HB 155 and SB 278, bills cross-filed in both the House and Senate, alter the definition of stalking as a course of conduct that includes approaching or pursuing another where the person intends to cause or knows or reasonably should have known that the conduct would cause serious emotional distress. Under current law, the State must prove that the course of conduct is malicious and...
by Cynthia M. Lifson | Dec 14, 2015 | Notes from the Desk of Cynthia Lifson
As we close the year and prepare for the holidays, all of us are typically bombarded with messages to give, give, give. All of this is worthy, but when you stop to think about it, giving can be really hard. Thinking about the ‘perfect gift’ for a friend or family member can be exhausting. Figuring out which charity or cause to support can be daunting because there are so many people who do good work to improve our community. Fortunately for me, I have had the opportunity as a member of the Board of Trustees of the Community Foundation of Howard County to learn about philanthropy. As a member of the Foundation’s Grants Committee, I participate in the review and evaluation of multiple applications from various non-profit agencies seeking support from the Foundation. Working with other members of the Grants Committee, we evaluate each proposal in terms of its purpose, budget, and how it fits with the mission of the Foundation: to inspire lifelong giving and to connect people, places and organizations to worthy causes in Howard County. The thorough preparation by the staff of the Foundation has made this task manageable, but the effort to pick and choose among many worthy entities remains considerable. While no final decisions by the Foundation have been made for this year, I am so honored to be a part of this process. Giving can be a challenge. Happily, the Community Foundation of Howard County simplifies this endeavor. P.S. For most people, I have noticed that chocolate is generally a winner. I hope you receive your perfect gift this holiday...
by Cynthia M. Lifson | Dec 11, 2015 | Notes from Annapolis
It may seem counter-intuitive during the holiday season, but giving gifts to others may generate a tax issue. The IRS defines a gift as any transfer to an individual where nothing is received in return (the full definition can be found here). This transfer can be in the form of tangible personal property (stuff), real property (land or a house), or intangible personal property (cash, stocks, and bonds). Gifts can also be in the form of a charitable donation or a necessary expense. It is important to consider how the federal government assesses these gifts in terms of estate planning. The total amount of a gift from a single individual to a single individual cannot exceed the annual gift tax exclusion for the current calendar year. For gifting in 2015, and in the upcoming New Year, this exclusion amount is $14,000. This means that a single individual can gift up to $14,000 to one person, without having to pay the federal “gift tax.” Spouses who choose to give jointly, a “split gift,” may give up to $28,000 to a person during the year without incurring a gift tax. There are no limitations on a donor with regard to the number of people who can receive a gift in a single year. For example, if a parent has five children and five grandchildren, that parent/grandparent can present each child and grandchild with a gift worth up to $14,000 without having to incur the gift tax. In this scenario, there are ten individuals who can receive a substantial gift for a hefty total of $140,000 in a single calendar year. Over...
