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Stephen Cromwell
About | Practice Areas
Cromwell & Associates, LLC
7305 Baltimore Ave Suite 307 College Park, MD 20740» view map
Estate, Tax, and Real Estate Law
Where Every Client Matters

At Cromwell & Associates, our firm is large enough to handle your diverse needs, but small enough to give you the personal attention you deserve.

240-667-7234
1. Stephen Cromwell College Park, MD
  Attorney at Law, MD
  University of Maryland School of Law, J.D. 2019
2. AboutCromwell & Associates, LLC
  Where Every Client Matters
3. Practice AreasExpertise
  Estate Law
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Champe Carter McCulloch

Wills & Probate

Status: In Good Standing Licensed: 52 Years

CONTACT

211 Ribera Ln, Millington, MD 21651

James Elmer Thompson

Land Use & Zoning, Real Estate, Trusts, Estate

Status: In Good Standing Licensed: 73 Years

CONTACT

Centreville, MD 21617

Allison Burr Hicks

Criminal, Family Law, Trusts, Dispute Resolution

Status: In Good Standing Licensed: 11 Years

CONTACT

212 Birch Run Road, Chestertown, MD 21620

Thomas Nelson Yeager

Federal Appellate Practice, Government, Estate, Criminal

Status: In Good Standing Licensed: 34 Years

CONTACT

203 Maple Avenue, Chestertown, MD 21620

Kathleen Wootton Hurd

Wills & Probate, Child Custody, Civil Rights, Credit & Debt

Status: In Good Standing Licensed: 12 Years

CONTACT

207 Court St, Chestertown, MD 21620

Eugenia C Wootton

Real Estate, Trusts, Child Custody, Credit & Debt

Status: In Good Standing Licensed: 44 Years

CONTACT

200 Court Street, Chestertown, MD 21620

Bridget Mary Cahall

Family Law, Trusts, Commercial Real Estate

Status: In Good Standing

CONTACT

217 High Street, Chestertown, MD 21620

Alexander D Burt

Wills & Probate, Workers' Compensation, Business, Accident & Injury

Status: In Good Standing Licensed: 50 Years

CONTACT

304 Park Row, Chestertown, MD 21620

Stephan E. Klingelhofer

Mediation, International Tax, Gift Taxation, Reorganization

Status: In Good Standing

CONTACT

104 South Cross Street, Chestertown, MD 21620

Kimberly Mae Bennett

Trusts, Real Estate, Federal Appellate Practice

Status: In Good Standing Licensed: 15 Years

CONTACT

210 S Cross St, Chestertown, MD 21620

800-923-0641

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LEGAL TERMS

ACCUMULATION TRUST

A trust in which the income is retained and not paid out to beneficiaries until certain conditions are met. For example, if Uncle Pierre creates a trust for Nic... (more...)

A trust in which the income is retained and not paid out to beneficiaries until certain conditions are met. For example, if Uncle Pierre creates a trust for Nick's benefit but stipulates that Nick will not get a penny until he gets a Ph.D. in French; Nick is the beneficiary of an accumulation trust.

INHERITANCE TAXES

Taxes some states impose on people or organizations who inherit property from a deceased person's estate. The taxes are based on the value of the inherited prop... (more...)

Taxes some states impose on people or organizations who inherit property from a deceased person's estate. The taxes are based on the value of the inherited property.

NET ESTATE

The value of all property owned at death less liabilities or debts.

DEATH TAXES

Taxes levied at death, based on the value of property left behind. Federal death taxes are called estate taxes. Some states levy inheritance taxes on people who... (more...)

Taxes levied at death, based on the value of property left behind. Federal death taxes are called estate taxes. Some states levy inheritance taxes on people who inherit property.

UNIFORM TRANSFER-ON-DEATH SECURITY ACT

A statute that allows people to name a beneficiary to inherit stocks or bonds without probate. The owner of the securities can register them with a broker using... (more...)

A statute that allows people to name a beneficiary to inherit stocks or bonds without probate. The owner of the securities can register them with a broker using a simple form that names a person to receive the property after the owner's death. Every state but Texas has adopted the statute.

SPECIAL ADMINISTRATOR

(1) In the law of wills and estates, a person appointed by the court to take charge of only a designated portion of an estate during probate. For example, a spe... (more...)

(1) In the law of wills and estates, a person appointed by the court to take charge of only a designated portion of an estate during probate. For example, a special administrator with particular expertise on art might be appointed to oversee the probate of a wealthy person's art collection, but not the entire estate. (2) A person appointed to be responsible for a deceased person's property for a limited time or during an emergency, such as a challenge to the will or to the qualifications of the named executor. In such cases, the special administrator's duty is to maintain and preserve the estate, not necessarily to take control of the probate process

LIFE BENEFICIARY

A person who receives benefits, under a trust or by will, for his or her lifetime. For an example, see AB trust.

DOWER AND CURTESY

A surviving spouse's right to receive a set portion of the deceased spouse's estate -- usually one-third to one-half. Dower (not to be confused with a 'dowry') ... (more...)

A surviving spouse's right to receive a set portion of the deceased spouse's estate -- usually one-third to one-half. Dower (not to be confused with a 'dowry') refers to the portion to which a surviving wife is entitled, while curtesy refers to what a man may claim. Until recently, these amounts differed in a number of states. However, because discrimination on the basis of sex is now illegal in most cases, most states have abolished dower and curtesy and generally provide the same benefits regardless of sex -- and this amount is often known simply as the statutory share. Under certain circumstances, a living spouse may not be able to sell or convey property that is subject to the other spouse's dower and curtesy or statutory share rights.

GENERATION-SKIPPING TRANSFER TAX

A federal tax imposed on money placed in a generation-skipping trust. Currently, there is a $1 million exemption to the GSTT; that is, each person may leave $1 ... (more...)

A federal tax imposed on money placed in a generation-skipping trust. Currently, there is a $1 million exemption to the GSTT; that is, each person may leave $1 million in a generation-skipping trust free of this tax. The GSST is imposed when the middle-generation beneficiaries die and the property is transferred to the third-generation beneficiaries. Every dollar over $1 million is subject to the highest existing estate tax rate--currently 55%--at the time the GSTT tax is applied.

SAMPLE LEGAL CASES

Pautsch v. MARYLAND REAL ESTATE COM'N

16 A.3d 977 (2011). 418 Md. 587. JOEL PAUTSCH v. MARYLAND REAL ESTATE COM'N. Pet. Docket No. 619. Court of Appeals of Maryland. Granted April 22, 2011. Petition for Writ of Certiorari granted.

Attorney Grievance v. Kendrick

... 13, 1994, violated Rules 1.1 (Competence), [2] 1.3 (Diligence), [3] 1.5 (Fees), [4] 1.15 (Safekeeping Property), [5] and 8.4 (Misconduct) [6] of the Maryland Rules of Professional Conduct ("MRPC") in her representation as Co-Personal Representative of the Estate of Judith Nina ...

Kroll v. Fisher

... Circuit Court for Allegany County. Appellee is the personal representative of the estate of Mary D. Kroll ("Ms. Kroll"), and prior to Ms. Kroll's death, appellee acted as attorney-in-fact for Ms. Kroll. In his complaint, appellant alleged ...

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Marydel Estate Lawyer, Maryland

Sponsored Law Firm

Cromwell & Associates, LLC

SPONSORED LAWYERS

Champe Carter McCulloch

James Elmer Thompson

Allison Burr Hicks

Thomas Nelson Yeager

Kathleen Wootton Hurd

Eugenia C Wootton

Bridget Mary Cahall

Alexander D Burt

Stephan E. Klingelhofer

Kimberly Mae Bennett

TIPS

LEGAL TERMS

ACCUMULATION TRUST

INHERITANCE TAXES

NET ESTATE

DEATH TAXES

UNIFORM TRANSFER-ON-DEATH SECURITY ACT

SPECIAL ADMINISTRATOR

LIFE BENEFICIARY

DOWER AND CURTESY

GENERATION-SKIPPING TRANSFER TAX

SAMPLE LEGAL CASES

Pautsch v. MARYLAND REAL ESTATE COM'N

Attorney Grievance v. Kendrick

Kroll v. Fisher

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