In all common law jurisdictions in the United States other than Georgia,1 state law provides a surviving spouse with a minimum share of the deceased spouse’s estate. The minimum share provisions are often referred to as the “elective share.” This is a marital right that may be waived in a marital agreement, such as a prenuptial agreement.
Maryland’s New Elective Share Law is Effective as of October 1, 2020
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Proposed Changes to Income and Transfer Taxes – A Brief Summary of the Estate Planning Changes in the New $3.5 Trillion Infrastructure Proposal
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