Meng Law

01/04/2026

Do you know about the wave. I’ve been driving my 4th Corvette now for 7 years. The wave is alive and well wherever I go.

👋 Welcome to Save the Wave 👋

This page exists for one simple reason: to keep the Corvette wave alive.

That quick hand lift or head nod is more than a habit. It’s respect for the history, the passion, and the people behind the wheel. Since 1953, it’s been a quiet way of saying “nice ride” and “you’re part of this.”

Save the Wave is about all generations, all builds, daily drivers and garage queens alike. No gatekeeping. No ego. Just community, good conversation, and shared appreciation.

You’ll occasionally see Save the Wave stickers and shirts mentioned here. The Etsy shop helps support the page and gives back to kids and local causes. Always optional, always appreciated.

Post your car. Share a story. Throw the wave.
Because that small gesture still matters. 👋

10/27/2025

When Aging Parents Move In: Why You Need a Legal Agreement with Your Child/Parent

Introduction
As parents grow older, it's increasingly common for them to move in with an adult child—either to downsize, get help with daily living, or simply to be closer to family. While this arrangement can be a loving and practical solution, it can also bring emotional, financial, and legal complications if not handled carefully.

Too often, families enter into these living situations with the best intentions—but without clear agreements. When assumptions are made instead of written down, misunderstandings can lead to fractured relationships, financial disputes, or even litigation after someone dies.

The Problem: No Clear Understanding
Here's a typical scenario: Mom and Dad move into their daughter's home, help with household expenses, or even contribute toward an in-law suite. Everyone agrees “it's fine,” and they'll “work things out.” But what happens if:

One parent dies and the survivor wants to move out?

The adult child divorces and the house must be sold?

The adult child dies unexpectedly and the in-laws are suddenly tenants of a new owner (perhaps an in-law or grandchild)?

A sibling disputes whether the parents should be reimbursed for home improvements?

Medicaid questions whether money given to the child was a gift or a payment for care?

These are not rare situations. And without clear documentation, the law may treat the arrangement very differently from what anyone intended.

The Solution: A Family Living Agreement

To avoid misunderstandings, create a written agreement before moving in together. This document should clarify the arrangement legally and protect everyone involved. A well-drafted agreement often includes:

1. Living Arrangements
Who owns the property?

Which areas will the parents have exclusive or shared use of?

How long is the arrangement expected to last?

What happens if the relationship sours or someone wants to move?

2. Financial Contributions
Will the parents pay rent or contribute to mortgage/utilities?

Have they contributed toward renovations? Is this a gift, a loan, or an investment?

Will there be compensation for caregiving services?

3. Ownership and Inheritance
If parents pay for part of the home, will they have a legal ownership interest?

Will any financial contribution reduce their future inheritance?

How will this arrangement impact the estate plan of the parent—and the child?

4. Exit Plan
What happens if a parent or the child dies?

Can the parents remain in the home if the child dies?

Will there be a buyout or reimbursement if the home is sold?

The Bottom Line
When families share homes, good communication must be matched with good documentation. A handshake is not enough—especially when aging, death, or money is involved.

Having a clear, written agreement protects the dignity and financial security of aging parents, while also safeguarding family relationships.

10/27/2025

Unmarried Couple - Living in Maryland - Read This

A law for domestic partners in Maryland came into effect on October 1, 2023. A “domestic partner” is age 18 or over; a sole domestic partner for another; not married; and in a committed relationship with the other. This is a significant change that affects inheritance tax and benefits if there is no Will if one of the partners dies. For people who are the beneficiary of the estate of a person to which they are not related, there is a Maryland inheritance tax of 10%. So, let's say when you got together with your partner 20 years ago he/she owned a house and the title was never changed but he/she did have a Will leaving the house to you and at death it's worth $500,000. You would get the house but it would come with a tax bill for $50,000. The same is true for other property. But now, if you register as a domestic partner you can avoid the tax.

The details can be found in a publication found at Registered Domestic Partnerships (maryland.gov)https://registers.maryland.gov/main/publications/Domestic%20Partnership%20Registration.pdf

With registration as required by the law, you also get the benefit of being treated as a spouse so that if your partner didn't have a Will, you would still be entitled to a significant portion of the estate. Of course, the better choice is for each of you to have Wills, Financial Powers of Attorney and Advance Directives in place.

10/27/2025

Understanding Taxes When Someone Dies

When someone dies and you are somehow responsible, tax issues you will deal with can be complicated but, hopefully, this will get you started in the right direction.

A. Income Tax - This one should be obvious. If the person who died had been filing tax returns, it's an indication that they may have had enough income in the year they died that federal and State tax returns need to be filed for the year of death. This is the one tax you might want to handle on your own, but maybe not. If you don't feel comfortable doing your own tax returns, this work is better turned over to a CPA or other tax preparer.

B. Inheritance Tax - Chances are good in Maryland that there will be no inheritance tax. If property is distributed to a spouse, a child, a grandchild or others down the line, a spouse of a child or others down that line, a parent, a grandparent, siblings, or a stepchild or stepparent, there is no inheritance tax. The Maryland flat rate of 10% (sometimes 11.11% if there is a tax clause in the Will) inheritance tax starts with nieces and nephews and other more remote heirs.

C. Estate Tax - Simply put, for 2025 and 2026 deaths, you need not be concerned about estate tax unless the assets of the person who died exceeded $5 million for Maryland and $13.99 million for federal for 2025 and $15 million for 2026. If the assets are over the $5 million mark, better engage a lawyer and CPA.

D. Fiduciary Income Tax - This is a fancy word but it is just another form of income tax. If the person who died had a revocable trust and/or there is to be probate, tax law treats the trust (which by the death has become irrevocable) and the probate as separate tax entities that have to file tax returns. Probate is handled by a Personal Representative (Maryland's terminology for Executor) and the trust is handled by a successor trustee. The Personal Representative and the trustee are fiduciaries. They are the ones who will be filing those income tax returns. Sometimes, we have both a probate and a trust. Thus there is the potential that this category results in 4 separate tax returns each year.

06/21/2023

Fifty years ago today, June 21, 1973, I was sworn in to the Maryland bar and have practiced law ever since.

There are many stories I could tell as I’ve handled criminal cases, civil cases, jury and non jury trials and appellate cases. As I have reminisced over the past weeks, I keep remembering not the cases but, rather, the many court personnel, lawyers and judges I have encountered who mentored me, gave advice and help, and how so many of them have passed away.

I wish I could have a party and they could all come.

So on this day, I think what I want to pass along is my prayer - I give thanks that I have been blessed to be able to practice a profession that I love for 50 years and that I still have the desire and ability to continue on. I also remember, hold up, and honor the countless court personnel, lawyers and judges who were mentors and friends but have passed on.

04/04/2023

This is for all the unmarried couples out there living together.

As an attorney handling estate matters for the past 50 years, one of the most difficult situations I have to deal with is a phone call from a significant other about the death of his/her partner and there is no Last Will & Testament. It happened again this week. The call came from a partner of 20 years. Her significant other died 9 months ago. He had no Will. The house they lived in was in his name and worth $450,000 with no mortgage. Over the years, she had helped with repairs, improvements and paying the mortgage. He was divorced with one adopted daughter from whom he was long ago estranged; he hadn’t spoken with her in over 30 years. The partner wanted to know if there was any way under Maryland probate law for her to get a distribution from his estate, part of the house, or a reimbursement for the thousands of dollars she had put into the house over the years. This is one of the areas of law where things tend to be black and white - The answer to each of her questions was - No. Under Maryland law, the house is subject to probate. Because he had no Will, Maryland intestate law specifies that his sole heir is his adopted daughter. Finally, a claim for reimbursement for contributions is a claim against her deceased partner and such claims must be filed within 6 months of the date of death.

So, if you are in such a relationship and you care about your partner (and for that matter, yourself), put a Will into place and, while you are at it, solve some other issues that might pop up while you are alive and put a financial power of attorney and medical advance directive into place.

02/10/2023

Mr. Meng was in town this week to teach incoming Orphan’s Court judges at the Maryland judicial institute. During his trip he had the chance to meet the newest Meng Law baby!

Pictured: George Meng, Sierra Mitchell and baby Marcello.

01/11/2023

Are Non-Competition Agreements Going to Become a Thing of the Past?
On January 5, 2023, the Federal Trade Commission released a Notice of Proposed Rulemaking to prohibit employers from imposing noncompete clauses on workers.
Here’s a sample of part of the proposed Rule:
§ 910.2 Unfair methods of competition.
(a) Unfair methods of competition. It is an unfair method of competition for an employer to enter into or attempt to enter into a non-compete clause with a worker; maintain with a worker a non-compete clause; or represent to a worker that the worker is subject to a non-compete clause where the employer has no good faith basis to believe that the worker is subject to an enforceable non-compete clause.
(b) Existing non-compete clauses.
(1) Rescission requirement. To comply with paragraph (a) of this section, which states that it is an unfair method of competition for an employer to maintain with a worker a non-compete clause, an employer that entered into a non-compete clause with a worker prior to the compliance date must rescind the non-compete clause no later than the compliance date.
The fact sheet from the FTC points out that:
1. Noncompete clauses significantly reduce workers' wages.
2. Noncompete clauses stifle new businesses and new ideas.
3. Noncompete clauses can exploit workers and hinder economic liberty.
4. Employers often justify using noncompetes with their workers to protect confidential information and to get the most out of their investments in training and capital. But Employers have other ways to protect trade secrets and other valuable investments that are significantly less harmful to workers and consumers.
The FTC has invited comment on the proposed rule and estimates that the rule would:
Increase workers' earnings by nearly $300 billion per year.
Save consumers up to $148 billion annually on health care costs
Double the number of companies founded by a former worker in the same industry.
The FTC seeks public comment on a number of topics, in particular
Whether franchisees should be covered by the rule.
Whether senior executives should be exempted from the rule, or subject to a rebuttable presumption rather than a ban.
Whether low- and high-wage workers should be treated differently under the rule.

08/22/2022

The Maryland SAFE Act (Statute Against Financial Exploitation)

In October of 2021, a Maryland law was put into place to address the financial exploitation of susceptible adults and older adults. The statute has “teeth”.

An “older adult” is defined as someone at least 68 years old. The definition of a “susceptible adult” is more complex. “Susceptible adult” means an adult who is unable to perform, without prompting or assistance, one or more activities of daily living, is unable to protect the adult's rights, or has diminished executive functioning, due to: (1) Advanced age; (2) Mental, emotional, sensory, or physical disability or disease; (3) Impaired mobility; (4) Habitual drunkenness; (5) Addiction to drugs; or (6) Hospitalization.

A susceptible adult or older adult who has been subjected to financial exploitation in the State or, in accordance with § 13-605 of this subtitle, a person acting on the susceptible adult's or older adult's behalf may bring a cause of action against a person who has committed financial exploitation against the susceptible adult or older adult to recover damages and obtain other appropriate relief as set forth under this subtitle.

The definition of “financial exploitation is complex and for thos interested, I include it below.

This statue has “teeth”. In addition to compensatory damages, the statute authorizes a court to award up to 3 times the compensatory damages plus prejudgment interest and reasonable attorney fees and expenses. But, one must be careful because the statute also provides that if it appears to the satisfaction of the court, at any time, that an action is brought in bad faith or is of a frivolous nature, the court may order the offending party to pay to the other party reasonable attorney's fees and expenses.

In addition to the affected adult, a lawsuit may be filed by a wide range of people including: an attorney in fact, guardian, and trustee for the adult;
a person authorized to make health care decisions for the adult; a spouse, parent, or descendent of the adult; a presumptive heir; a person named as a beneficiary to receive any property, benefit, or contractual right on the adult’s death, including a person who would be a beneficiary but for the financial exploitation; and the personal representative or special administrator of an estate of the deceased adult.

Finally, the statute of limitations is 5 years.

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“Financial exploitation” means an act taken by a person who (i) Stands in a position of trust and confidence with a susceptible adult or older adult and who knowingly obtains or uses, or endeavors to obtain or use, a susceptible adult's or older adult's funds, assets, or property with the intent to temporarily or permanently deprive the susceptible adult or older adult of the use, benefit, or possession of the funds, assets, or property for the benefit of someone other than the susceptible adult or older adult, in such a manner that is not fair and reasonable; (ii) By deception, false pretenses, false promises, larceny, embezzlement, misapplication, conversion, intimidation, coercion, isolation, excessive persuasion, or similar actions and tactics, obtains or uses, or endeavors to obtain or use, a susceptible adult's or older adult's funds, assets, or property with the intent to temporarily or permanently deprive the susceptible adult or older adult of the use, benefit, or possession of the funds, assets, or property for the benefit of someone other than the susceptible adult or older adult; or (iii) Knows or should know that a susceptible adult or older adult lacks capacity to consent and who obtains or uses, or endeavors to obtain or use, the susceptible adult's or older adult's funds, assets, or property with the intent to temporarily or permanently deprive the susceptible adult or older adult of the use, benefit, or possession of the funds, assets, or property for the benefit of someone other than the susceptible adult or older adult.

(2) “Financial exploitation” includes:
(i) Breach of a fiduciary relationship resulting in the unauthorized appropriation, sale, or transfer of property; (ii) Unauthorized taking of personal assets (iii) Misappropriation, misuse, or transfer of assets belonging to a susceptible adult or older adult from a personal or joint account; and
(iv) Intentional failure to effectively use a susceptible adult's or older adult's income and assets for the necessities required for the susceptible adult's or older adult's support and maintenance.

(3) “Financial exploitation” does not include an individual's good-faith use of a susceptible adult's or older adult's assets, including for the purposes of establishing and implementing an estate plan intended to reduce taxes or to maximize eligibility for public benefits in order to preserve assets for an identified or identifiable person.

03/01/2022

If you missed Sierra Mitchell discussing Estate Planning at last weekends' free Financial Literacy 101 event, great news! The Calvert Library recorded the event and you can watch the full program available here!

Learn the basics of getting your affairs in order. Part one will focus on estate planning, including an overview of the basic planning documents everyone sho...

01/17/2022

My CPA just sent me an email with the following:
"The National Taxpayer Advocate released a sad report on the conditions at the IRS and it is worse than most people thought. The Taxpayer Advocate's Office announced that they will no longer be able to accept any new cases it is recommended that all problems with the IRS be routed through your client's elected Members of Congress."
Here are some reprints of various parts of the January 12, 2022 Advocate's Report:
"As of December 18, 2021 the IRS had a backlog of 2.3 million unprocessed amended income tax returns, 2.8 million unprocessed Forms 941 Employers Quarterly Tax returns, and 427,000 unprocessed 941-X amended returns.
In FY 2021 the IRS received 282 million phone calls. The IRS was only able to answer 32 million, or about 11 percent, of those calls.
The IRS finished the 2020 tax year filing season with a backlog of 35.3 million returns.
The IRS currently has 4.75 million pieces of correspondence that have not yet been worked."