On July 4, 2025, the One Big Beautiful Bill Act (OBBB) was signed into law, extending key provisions of the 2017 Tax Cuts and Jobs Act (TCJA) and introducing new tax rules that could significantly impact charitable giving. Here’s what donors need to know: 1. Charitable Deduction for Non-Itemizers Starting in 2026, taxpayers who don’t […]
Have you seen the George Clooney movie “The Descendants?” George’s wife is in a coma after a boating accident. There is a poignant scene where the family reviews her Living Will document. The family relies upon that document to “pull the plug.” Living Wills Living Wills include written, legal instructions that state the treatment you […]
Signed into law by President Trump in July 2025, the One Big Beautiful Bill Act brings sweeping changes to federal estate tax law. It’s a game-changer for individuals and families thinking about how to pass on wealth, offering clarity, certainty, and opportunities for estate planning. For those of greater means, this bill represents millions in […]
Families sometimes steal from one another. Too often, the scenario involves an aging — perhaps cognitively impaired — person who relies on a close relative for support. This year, I encountered such a case involving a longtime client. Her child, the person she depended on most, placed her in a care facility, sold her home, […]
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Located in Rockville, Maryland, our firm is a dynamic and diverse practice which includes estate planning, guardianship, probate and tax planning. Evan J. Krame, Esq. has become one of Maryland’s most respected attorneys practicing in the area of elder law and disability planning.
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