Maryland Estate Planning Attorney

Planning for the future protects the people and assets you care about most. A Maryland estate planning attorney helps you create legal documents that preserve your wishes, shield your family from unnecessary conflict, and minimize tax burdens after you’re gone.

Maryland law governs how your property passes to heirs, who makes medical decisions if you’re incapacitated, and how much your estate owes in taxes. Without a comprehensive plan, your loved ones may find themselves facing probate delays, family disputes, and potentially avoidable expenses.

At Lusk Law, LLC, we bring our range of experiences in other areas of the law, including as small business attorney, to estate planning conversations. We understand the complexities facing families and small business owners in Frederick County and throughout Central Maryland. Schedule a consultation at (443) 535-9715.

Why Maryland Families Choose Lusk Law, LLC for Estate Planning

Comprehensive estate planning requires more than filling out template forms online. Maryland’s specific requirements for valid wills, trust administration, and tax planning demand attorneys who understand state law and the implications they have on your estate plan.

We serve clients throughout Frederick County and surrounding Central Maryland regions from our office in downtown Frederick City. As small business owners, real estate investors, landlords, and farm owners ourselves, we’ve navigated the exact challenges you face: protecting assets, planning for business transitions, and ensuring family legacies survive generations.

This practical perspective shapes how we advise clients. We don’t just draft documents. We create strategies that protect what you’ve spent years building. Whether you own rental properties, operate a family business, manage agricultural land, or simply want to be sure your children inherit without unnecessary tax burdens, we bring firsthand knowledge to your planning conversations.

Our estate planning services address the full spectrum of legacy protection needs. Clients receive personalized guidance on document selection, beneficiary designation, tax minimization strategies, and incapacity planning. We take time to understand your unique family dynamics, business interests, and long-term goals before recommending solutions.

Contact The Attorneys at Lusk Law to get started on your estate plan.

Our Maryland Estate Planning Legal Services

Estate planning attorneys don’t just draft legal documents; they create strategies that protect your assets, provide for dependents, and ensure your wishes guide future decisions.

Core Documents for Your Maryland Estate Plan

Estate planning encompasses several critical legal instruments, including:

• Wills direct how your property distributes after death and name guardians for minor children
• Trusts hold assets for beneficiaries under specific terms, potentially avoiding probate and reducing tax exposure
• Powers of attorney designate someone to manage financial affairs if you become incapacitated
• Advance healthcare directives communicate medical treatment preferences and appoint healthcare decision-makers

Maryland law imposes specific validity requirements for these documents. An experienced Maryland estate planning attorney can draft documents that meet these legal requirements while serving your actual intentions.

Difference Between Maryland Wills and Trusts

A will takes effect only at death and requires probate. Maryland probate involves filing paperwork with the Register of Wills in your county, notifying creditors, and eventually distributing property to heirs. This process typically takes several months and creates public records that anyone might access.

A living trust holds property during your lifetime and distributes it after death without probate court involvement. With a revocable living trust, you control trust assets as trustee while alive and mentally competent. Upon your death or incapacity, your successor trustee steps in to manage or distribute property according to your instructions.

Trusts offer advantages for Maryland families with real estate in multiple states, business interests requiring ongoing management, or concerns about privacy. Irrevocable living trusts can also offer greater asset protection.

Many estate plans include both instruments. A pour-over will is used to transfer any assets held outside the trust into the trust.

Maryland Estate and Inheritance Tax Considerations

Maryland imposes both estate tax and inheritance tax, making tax planning a crucial component of legacy protection for many families.

Maryland’s Dual Tax System

The Maryland estate tax applies to estates exceeding $5 million in value per individual. Estates above this threshold pay tax on amounts exceeding the exemption at rates up to 16%.

Maryland’s inheritance tax applies separately to property passing to certain beneficiaries. Immediate family members (spouses, children, parents, grandparents, and siblings) receive property tax-free. Other beneficiaries, including nieces, nephews, friends, and unmarried partners, pay a tax on their share.

Federal estate tax affects much larger estates. In 2026, the exemption amount is set to increase to $15 million per individual and $30 million for married couples who plan appropriately. While most Maryland families won’t face federal estate tax, those with substantial business holdings, real estate portfolios, or significant investment assets should consider both state and federal tax implications when structuring their plans.

Strategies to Reduce Maryland Estate Taxes

Strategic estate planning reduces tax exposure through several approaches. Some examples include:

• Lifetime gifting to gradually transfer wealth while you’re alive, utilizing the federal annual gift tax exclusion to reduce taxable estate value.
• Irrevocable life insurance trusts (ILITs) to remove life insurance proceeds from your taxable estate when properly structured.
• Charitable remainder trusts (CRTs) to provide income during life while ultimately benefiting tax-exempt organizations and creating estate and income tax benefits.
• Utilizing the portability of the estate tax exemption for married couples, effectively doubling the $5 million individual exemption to $10 million to shield more estate value.
• Business owners and farm operators can employ specialized vehicles like family limited partnerships (FLPs) or qualified personal residence trusts (QPRTs) to strategically plan succession and reduce tax exposure.

Due to complexities and interplay with federal estate tax rules, as well as legislative changes on the horizon, professional legal guidance is essential. The Attorneys at Lusk Law offer both legal and practical perspectives on how estate and inheritance taxes may impact your estate plan.

Maryland Intestacy Law and Its Consequences

Dying without a valid will places your estate under Maryland’s intestacy statutes. This law follows a specific distribution hierarchy based on surviving family members.

According to Maryland Estates and Trusts Code § 3-102, if you die leaving a spouse and minor children, the spouse receives half your estate, and the children share the remainder equally.

Without a spouse, your entire estate is divided equally among your children. Without children, parents inherit. Without parents, siblings split the estate. This rigid formula ignores individual circumstances, financial needs, or your personal preferences.

Intestacy creates particular problems for unmarried partners, stepchildren you’ve raised but never legally adopted, close friends, and charitable causes you support. Maryland law provides nothing for these people, regardless of the depth of your relationship.

Dying without estate planning documents also means the court appoints an administrator for your estate rather than letting you name a trusted executor. Minor children receive inheritances at age 18 without any protective trust provisions.

When Life Changes Require Estate Plan Updates

Estate planning documents need regular review to remain effective as your life circumstances evolve. Outdated plans create confusion and potentially leave assets vulnerable to unintended consequences.

Major life events that necessitate immediate estate plan review include:

• Marriage, divorce, or remarriage changing your family structure and asset distribution preferences
• Birth or adoption of children requiring guardian appointments and trust provisions
• Death of named beneficiaries, executors, trustees, or agents appointed in your documents
• Significant asset changes from business sales, property acquisitions, or inheritances
• Relocation to Maryland from another state, as documents must comply with current state requirements

Beyond major life transitions, Maryland residents should review estate plans every three to five years. Tax laws change, family relationships evolve, and asset values fluctuate over time.

Risks of DIY Estate Planning in Maryland

Online legal form services and DIY will kits tempt Maryland residents seeking inexpensive estate planning solutions. However, these approaches could create more problems than they solve for your family.

Why Template Forms Fail Maryland Families

Maryland law imposes specific validity requirements for wills, trusts, powers of attorney, and healthcare directives. Generic forms might not comply with state statutes governing document execution, witnessing procedures, or required language.

Moreover, template documents rarely address your unique family dynamics, asset types, or special circumstances. Blended families need carefully drafted provisions preventing conflicts between current spouses and children from prior relationships.

Hidden Costs of Improper Planning

DIY approaches often overlook tax planning opportunities that save Maryland families thousands of dollars. Complex family and asset situations also require attorney guidance, such as special needs trusts for beneficiaries with disabilities, asset protection planning for professionals facing liability exposure, and estate administration provisions for families with challenging relationships.

The cost of fixing problems caused by flawed DIY documents typically exceeds what proper attorney representation would have cost initially. Court proceedings to interpret ambiguous language or validate questionable documents consume time and money that comprehensive planning prevents.

Special Considerations for Maryland Business Owners

Business owners face unique estate planning challenges beyond typical family wealth transfer concerns. Comprehensive planning addresses business continuation, ownership succession, tax minimization, and family harmony when enterprises pass to the next generation.

Succession Planning That Protects Your Life’s Work

Succession planning determines who takes over business operations and ownership when you retire, become disabled, or die. Many Maryland family businesses lack documented succession plans, creating chaos during transitions.

Key business succession considerations include:

• Buy-sell agreements that establish purchase prices, funding mechanisms, and trigger events for ownership transfers
• Leadership transition plans identifying who takes operational control and when they assume responsibilities
• Valuation strategies that establish fair market value for tax purposes while minimizing estate tax exposure
• Funding mechanisms through life insurance or installment payments that allow successors to purchase ownership interests
• Protection for surviving owners from suddenly partnering with deceased owners’ spouses or heirs who lack business experience

These elements work together to preserve business continuity while protecting both family relationships and enterprise value.

Coordinating Business and Personal Estate Plans

Closely held corporations, partnerships, and LLCs require careful estate planning integration. Improperly structured plans trigger unintended tax consequences, force business liquidation to pay estate taxes, or create conflicts between family members.

FAQ for Maryland Estate Planning Attorneys

Contact Lusk Law, LLC for Maryland Estate Planning Guidance

Protecting your family’s future and preserving your legacy requires comprehensive estate planning tailored to Maryland law, your needs, and wishes. We bring many years of legal experience and practical business insight to estate planning conversations throughout Frederick County and Central Maryland.

Contact us at (443) 535-9715 to discuss your Maryland estate planning needs. Our commitment to Frederick area and Maryland families and businesses extends beyond document preparation. We build long-standing relationships supporting clients through life transitions, business growth, and changing family circumstances.

Advocates For Life’s Obstacles and Opportunities.