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	<title>Altman &#38; Associates &#187; Blog &#8211; &#8221; Altman Speaks&#8221;</title>
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	<link>http://altmanassociates.com</link>
	<description>Washington DC Estate Planning Attorney</description>
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		<title>Keeping the Family Farm:  Lawmakers Agree that Lowering the Maryland Estate Tax Burden Could Help Farms Stay in Business</title>
		<link>http://altmanassociates.com/2012/01/keeping-the-family-farm-lawmakers-agree-that-lowering-the-maryland-estate-tax-burden-could-help-farms-stay-in-business/</link>
		<comments>http://altmanassociates.com/2012/01/keeping-the-family-farm-lawmakers-agree-that-lowering-the-maryland-estate-tax-burden-could-help-farms-stay-in-business/#comments</comments>
		<pubDate>Mon, 30 Jan 2012 19:02:13 +0000</pubDate>
		<dc:creator>vanderhave</dc:creator>
				<category><![CDATA[Blog - "Altman Speaks"]]></category>
		<category><![CDATA[family farms]]></category>
		<category><![CDATA[Governor Martin O'Malley]]></category>
		<category><![CDATA[Maryland estate tax]]></category>

		<guid isPermaLink="false">http://altmanassociates.com/?p=2691</guid>
		<description><![CDATA[Maryland lawmakers have proposed legislation that would expand the Maryland estate tax exemption from $1 million to $5 million for estates in which the decedent owned a family farm.  (See Gazette article, “Senators Come Together Around Handful of Bipartisan Bills.”)  The proposed legislation has bi-partisan support as well as support from Governor Martin O’Malley.   If [...]]]></description>
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		<item>
		<title>Important 2012 Tax Changes:  A Review</title>
		<link>http://altmanassociates.com/2012/01/important-2012-tax-changes-a-review/</link>
		<comments>http://altmanassociates.com/2012/01/important-2012-tax-changes-a-review/#comments</comments>
		<pubDate>Mon, 23 Jan 2012 21:27:48 +0000</pubDate>
		<dc:creator>vanderhave</dc:creator>
				<category><![CDATA[Blog - "Altman Speaks"]]></category>

		<guid isPermaLink="false">http://altmanassociates.com/?p=2689</guid>
		<description><![CDATA[Below is a summary of tax changes effective as of January 1, 2012.  Please contact us to set up an appointment to discuss questions specific to your estate. Estate Tax The federal estate tax applicable exclusion amount increased from $5,000,000 to$5,120,000 per person for 2012.  The top estate tax rate for estates valued over this amount is 35%. [...]]]></description>
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		<item>
		<title>Wills, Trusts &amp; Life Insurance After Divorce:  A Breakdown of Current MD/DC/VA Laws</title>
		<link>http://altmanassociates.com/2012/01/wills-trusts-life-insurance-after-divorce-a-breakdown-of-current-mddcva-laws/</link>
		<comments>http://altmanassociates.com/2012/01/wills-trusts-life-insurance-after-divorce-a-breakdown-of-current-mddcva-laws/#comments</comments>
		<pubDate>Tue, 17 Jan 2012 17:42:11 +0000</pubDate>
		<dc:creator>vanderhave</dc:creator>
				<category><![CDATA[Blog - "Altman Speaks"]]></category>

		<guid isPermaLink="false">http://altmanassociates.com/?p=2676</guid>
		<description><![CDATA[Share and Enjoy:]]></description>
		<wfw:commentRss>http://altmanassociates.com/2012/01/wills-trusts-life-insurance-after-divorce-a-breakdown-of-current-mddcva-laws/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>There&#8217;s No Place Like Home for Your Bank Accounts</title>
		<link>http://altmanassociates.com/2012/01/theres-no-place-like-home-for-your-bank-accounts/</link>
		<comments>http://altmanassociates.com/2012/01/theres-no-place-like-home-for-your-bank-accounts/#comments</comments>
		<pubDate>Tue, 10 Jan 2012 19:46:26 +0000</pubDate>
		<dc:creator>vanderhave</dc:creator>
				<category><![CDATA[Blog - "Altman Speaks"]]></category>

		<guid isPermaLink="false">http://altmanassociates.com/?p=2672</guid>
		<description><![CDATA[A primary factor that motivates our clients to work on their estate plan is so that their heirs can avoid probate.  We can almost always advise our clients, as well as draft the right documents, so that their assets will transfer free of probate after they pass.  However, that careful planning can be disrupted if [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Sharing Isn&#8217;t Always Caring!</title>
		<link>http://altmanassociates.com/2012/01/sharing-isnt-always-caring/</link>
		<comments>http://altmanassociates.com/2012/01/sharing-isnt-always-caring/#comments</comments>
		<pubDate>Fri, 06 Jan 2012 20:12:53 +0000</pubDate>
		<dc:creator>vanderhave</dc:creator>
				<category><![CDATA[Blog - "Altman Speaks"]]></category>

		<guid isPermaLink="false">http://altmanassociates.com/?p=2670</guid>
		<description><![CDATA[Twice in the last week and a half, I have been presented with similar issues regarding single owner profit sharing plans at the death of the sole owner and employee, or the dissolution of the company.  Two of my clients were basically self-employed in their solely-owned businesses and had created profit sharing plans to provide [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<item>
		<title>A New Years Message to You!</title>
		<link>http://altmanassociates.com/2012/01/a-new-years-message-to-you/</link>
		<comments>http://altmanassociates.com/2012/01/a-new-years-message-to-you/#comments</comments>
		<pubDate>Tue, 03 Jan 2012 21:35:44 +0000</pubDate>
		<dc:creator>vanderhave</dc:creator>
				<category><![CDATA[Blog - "Altman Speaks"]]></category>

		<guid isPermaLink="false">http://altmanassociates.com/?p=2660</guid>
		<description><![CDATA[We wanted to take a moment to wish everyone a very happy, healthy and prosperous 2012!  We will continue to bring you the latest in estate planning news and information, however, in the spirit of kicking the New Year off right, we thought we&#8217;d simply share a funny today.  Enjoy!  Happy New Year! The Altman [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>A Holiday Message from Your Friends at Altman &amp; Associates</title>
		<link>http://altmanassociates.com/2011/12/a-holiday-message-from-your-friends-at-altman-associate/</link>
		<comments>http://altmanassociates.com/2011/12/a-holiday-message-from-your-friends-at-altman-associate/#comments</comments>
		<pubDate>Fri, 23 Dec 2011 18:45:43 +0000</pubDate>
		<dc:creator>vanderhave</dc:creator>
				<category><![CDATA[Blog - "Altman Speaks"]]></category>
		<category><![CDATA[Happy holidays]]></category>

		<guid isPermaLink="false">http://altmanassociates.com/?p=2657</guid>
		<description><![CDATA[This is the time of the year that is meant to inspire hope and festivity.  Yet, without fail, ever year at this time, I see countless people stress about the pressure of shopping, the decorating, the parties, the wrapping, the traffic and more. Couple this holiday stress with the increasingly troublesome events of the world – [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Is Your Maryland Power of Attorney Compliant with the Most Recent Laws?</title>
		<link>http://altmanassociates.com/2011/12/is-your-maryland-power-of-attorney-compliant-with-the-most-recent-laws/</link>
		<comments>http://altmanassociates.com/2011/12/is-your-maryland-power-of-attorney-compliant-with-the-most-recent-laws/#comments</comments>
		<pubDate>Mon, 19 Dec 2011 20:07:28 +0000</pubDate>
		<dc:creator>vanderhave</dc:creator>
				<category><![CDATA[Blog - "Altman Speaks"]]></category>
		<category><![CDATA[estate planning]]></category>
		<category><![CDATA[Maryland power of attorney]]></category>
		<category><![CDATA[power of attorney]]></category>
		<category><![CDATA[power of attorney law]]></category>

		<guid isPermaLink="false">http://altmanassociates.com/?p=2655</guid>
		<description><![CDATA[As I have written before, Maryland now has a statutory power of attorney form, effective October, 2010.  While powers of attorney written before the new Maryland law are not necessarily invalid, I do keep hearing that certain financial institutions and real estate settlement attorneys will not now accept old powers of attorney (written and signed before the new law took effect). [...]]]></description>
		<wfw:commentRss>http://altmanassociates.com/2011/12/is-your-maryland-power-of-attorney-compliant-with-the-most-recent-laws/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>New Foreign Asset Reporting Requirement</title>
		<link>http://altmanassociates.com/2011/12/new-foreign-asset-reporting-requirement/</link>
		<comments>http://altmanassociates.com/2011/12/new-foreign-asset-reporting-requirement/#comments</comments>
		<pubDate>Fri, 16 Dec 2011 20:05:30 +0000</pubDate>
		<dc:creator>vanderhave</dc:creator>
				<category><![CDATA[Blog - "Altman Speaks"]]></category>
		<category><![CDATA[FATCA]]></category>
		<category><![CDATA[foreign financial assets]]></category>
		<category><![CDATA[Form 8939]]></category>
		<category><![CDATA[HIRE act]]></category>

		<guid isPermaLink="false">http://altmanassociates.com/?p=2652</guid>
		<description><![CDATA[This week, the IRS published temporary regulations in the Federal Register, implementing the provisions of the 2010 HIRE Act (aka FATCA) that require the annual reporting of foreign financial assets by U.S. citizens and residents.  The reporting requirement is effective for taxable years ending after date of publication (i.e., for 2011 calendar year returns) and may be satisfied [...]]]></description>
		<wfw:commentRss>http://altmanassociates.com/2011/12/new-foreign-asset-reporting-requirement/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Things Change:  Review Your Estate Planning Documents Regularly!</title>
		<link>http://altmanassociates.com/2011/12/things-change-review-your-estate-planning-documents-regularly/</link>
		<comments>http://altmanassociates.com/2011/12/things-change-review-your-estate-planning-documents-regularly/#comments</comments>
		<pubDate>Mon, 12 Dec 2011 18:25:02 +0000</pubDate>
		<dc:creator>vanderhave</dc:creator>
				<category><![CDATA[Blog - "Altman Speaks"]]></category>

		<guid isPermaLink="false">http://altmanassociates.com/?p=2591</guid>
		<description><![CDATA[We have stressed recently the importance of monitoring your documents due to the recent estate tax and power of attorney changes.  While the current state of laws is ever-changing, I have learned that my client’s lives undergo changes far more often.  Changes based on health, finance, or social relationships occur every day.  For this reason, [...]]]></description>
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