Law Office of Brian Gormley, LLC
Estate Planning for Maryland and DC
Brian Gormley, Esq.
Founder and CEO
Secure Your Legacy with Expert Estate Planning
Your life’s work deserves protection. At Gormley Law Office, we help Maryland and DC residents preserve their wealth, protect their families, and ensure their wishes are honored through comprehensive estate planning strategies tailored to your unique circumstances.
What is Estate Planning?
Estate planning is the strategic process of organizing your financial affairs and documenting your wishes for asset distribution, healthcare decisions, and family protection. It goes far beyond simply drafting a will—it’s a comprehensive approach to preserving your legacy while minimizing tax burdens and avoiding costly probate proceedings.
A complete estate plan typically includes wills, trusts, powers of attorney, advance healthcare directives, and tax planning strategies designed to protect your assets during your lifetime and ensure smooth transfer to your beneficiaries after your passing.
Critical 2026 Considerations for Maryland and DC Residents
The Federal Estate Tax Exemption Sunset
Under current law as of January 1, 2026, the federal estate tax exemption stands at $15 million per individual ($30 million for married couples).
Maryland’s Estate Tax Landscape
Maryland maintains its own estate tax separate from federal taxation, with a $5 million exemption per individual. Unlike the federal system, Maryland does not index this exemption for inflation. Estates valued above $5 million face Maryland estate tax, which can create a double tax burden when combined with federal estate taxes.
For example, a Maryland resident with a $18 million estate in 2026 could face both federal taxes on $3 million (assuming a $15 million exemption for one person without a spouse) at 40% and Maryland taxes on $13million. Proper planning can significantly reduce or eliminate these tax burdens through strategies like credit shelter trusts, lifetime gifting, and charitable planning.
Maryland does permit portability elections, allowing married couples to combine their exemptions for a total of $10 million in state estate tax protection—but only with proper planning and timely filing.
District of Columbia Estate Tax
DC residents face their own estate tax considerations with a current exemption of $4,988,400. The District imposes estate tax on assets exceeding this threshold, and while DC does allow for some portability planning, the lower exemption means many middle-class families with modest homes and retirement accounts may trigger estate tax obligations.
DC’s estate tax rates are progressive, starting at lower percentages but reaching substantial levels for larger estates. Strategic planning is essential for DC residents with real estate holdings, retirement accounts, and investment portfolios.
Why Estate Planning Matters More Than Ever
Protect Your Family from Intestate Succession
Without a valid will, Maryland and DC intestate succession laws determine who inherits your property. In Maryland, if you die with a spouse and parents, your spouse receives the entire estate—your parents would not receive anything. Likewise
Minimize Probate Costs and Delays
Probate is the court-supervised process of validating your will and distributing assets. While Maryland and DC have streamlined procedures for smaller estates, larger estates face court costs, legal fees, and potentially months or years of delays. Strategic use of trusts, beneficiary designations, and joint ownership can help your family avoid or minimize probate entirely.
Plan for Incapacity
Estate planning isn’t just about death—it’s about protecting yourself if you become unable to manage your own affairs. Powers of attorney for financial matters and healthcare directives ensure trusted individuals can make decisions on your behalf without court intervention through guardianship proceedings.
Tax Efficiency
With proper planning, you can dramatically reduce or eliminate estate taxes through techniques like:
- Lifetime gifting using annual exclusion amounts ($19,000 per recipient in 2026)
- Irrevocable life insurance trusts (ILITs)
- Spousal lifetime access trusts (SLATs)
- Credit shelter trusts
- Charitable giving strategies
- Family limited partnerships
Essential Estate Planning Documents
Last Will and Testament
Your will directs how your probate assets are distributed, names guardians for minor children, and designates your personal representative (executor). Maryland and DC have specific execution requirements—your will must be properly witnessed and signed to be valid.
Revocable Living Trusts
Trusts allow assets to pass outside of probate, providing privacy, efficiency, and often significant estate tax savings for married couples. Trusts also offer greater control over distributions—you can specify ages for inheritance, protect assets from creditors, provide for special needs beneficiaries, and manage blended family situations.
Powers of Attorney
Financial powers of attorney authorize someone to manage your finances if you’re incapacitated. Healthcare powers of attorney and advance directives specify your medical treatment preferences and designate healthcare decision-makers.
Beneficiary Designations
Retirement accounts, life insurance, digital assets and transfer-on-death accounts pass directly to named beneficiaries outside your will. Coordinating these designations with your overall estate plan is crucial—outdated beneficiary designations can undo even the most carefully crafted estate plan.
The Gormley Law Office Advantage
Our attorneys bring decades of experience in Maryland and DC estate law. We understand the nuances of both jurisdictions and can help you navigate the complex interplay between federal and state taxation. We provide:
- Personalized Planning: Every family has unique needs, values, and goals. We listen carefully and design strategies specifically for your situation.
- Jurisdictional Expertise: Many families own property or move between Maryland, DC, and Virginia. We provide coordinated planning across all three jurisdictions.
- Tax Optimization: We stay current on changing tax laws and help you implement sophisticated strategies to preserve wealth for future generations.
- Ongoing Relationship: Estate plans require periodic review and updates. We’re here for life events, law changes, and evolving family circumstances.
Contact Gormley Law Office today to schedule your comprehensive estate planning consultation. Protect your legacy, minimize taxes, and ensure your family’s security with expert guidance from attorneys who understand both Maryland and DC estate law.