Tax Law

RPB has extensive experience and expertise in individual Small Business and non-profit tax issues including planning, return preparation and compliance, fiduciary and estate tax planning and compliance, and state and local tax issues including sales taxes, ad valorem taxes, and property taxes.

Estate planning, particularly in the years approaching 2011 has been complicated by current “sunset” of the federal estate tax. Personal exemptions and step-up in basis are sure to be legislatively affected in the interim. Meanwhile, credit bypass trusts and life insurance trusts remain invaluable tools in the RPB tax attorney arsenal.

Confusion brought about by elimination of the state death tax credit and decoupling of state estate and inheritance tax rates can be de-mystified by RPB tax attorneys.

Articles published by our tax attorneys includes:

New Heroes Earning Assistance and Relief Act of 2008
By John F. Rodgers
The Heros Earning Assistance and Relief Act (HEART ACT) of 2008, has many wonderful provisions for military, intelligence verterans, peace corps volunteers, and volunteer first responders. details

Impairment of Collateral in Maryland
By John F. Rodgers
Maryland has a personal property tax on businesses. The taxing authorities are given a priority right to collect taxes from assets owned by the business and they have a statutory lien. details

Tax Aspects in Selecting a Business Entity
By John F. Rodgers
The four major forms of business entities: corporations, partnerships, trusts and sole proprietorships recently have been joined by an ever increasingly popular statutory, creation – the limited liability company. Many states now have such statutes, but not all are identical. An LLC is meant to be a more user-friendly entity, eliminating the need for annual meetings and allowing taxation as a corporation, partnership, or sole proprietorship while providing a shield to liability – both in time and contract. asd details

Tax Aspects of Selling your Principal Residence
By John F. Rodgers
When selling your principal residence, you need to be aware of the tax issues surrounding the sale. details

Virginia Broadcasters and Tangible Personal Property Taxes
By John F. Rodgers