by Kelley SingerCan a parent voluntarily waive receiving child support in Maryland?
The short answer is “no,” under current Maryland court precedent. In the recent case of Houser v. Houser, two parents who had one child born in 2018, formed an agreement under which:
- The mother waived her right to be paid child support from the father, including $40,000 in arrears
- The parents agreed that child support could not be modified for at least 24 months
- The father agreed to pay for the child’s health insurance
- The mother agreed to pay the first $6,000 in extraordinary medical expenses, with expenses over $6,000 being equally split between the parents
- The mother agreed to pay for the child’s extracurricular activities, and
- The mother agreed to pay for all work-related childcare expenses
The court rejected this agreement, finding that it was not in the child’s best interest. The decision was based on the fact that the father earned double the income of the mother. Therefore, the mother would be entitled to child support of $2,105/month under the Maryland Child Support Guidelines.
The parties appealed the judge’s refusal, but in June of 2025, the Supreme Court of Maryland affirmed the decision of the trial court. It was held that a parent’s fundamental right to dictate the care, custody, and management of a minor child does not supersede the child’s right to be supported financially after a divorce and custody case has been initiated.
In Maryland, when the issue of custody of a minor child is brought before the court, child support is also considered, whether either of the parents raised it or not. A Maryland court has an obligation to determine the amount of child support that is in the best interest of the child, not the parents.
If you have questions about child support, the attorneys at Lewicky, O’Connor, Hunt & Meiser LLC can help. Schedule a consultation today.
by Anthony KratzChanges to the Federal Estate Tax Under the “One Big Beautiful Bill Act”
After years of uncertainty in the estate planning world, the recently passed One Big Beautiful Bill Act (OBBBA) brings notable changes to federal estate, gift, and generation-skipping transfer (GST) tax laws. The most significant of these is a permanent doubling of the estate tax exemption. This change could reshape planning strategies for high-net-worth individuals and families. Here’s what you need to know:
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The Doubled Exemption is Now Permanent
The estate and gift tax exemptions were temporarily doubled under the Tax Cuts and Jobs Act (TCJA) of 2017, with the expectation that they would “sunset” at the end of 2025. This uncertainty created a ticking clock for many families and estate planners. With the passage of the OBBBA, the doubled exemption is now permanent. This means that individuals and families can continue to plan with greater confidence, knowing that the elevated thresholds will not disappear after 2025.
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Estate Tax Exemption Will Rise to $15 Million Per Person in 2026
Effective January 1, 2026, the federal estate, gift, and GST tax exemptions will increase to $15 million per individual—up from $13.61 million in 2025. For affluent families, this adjustment extends the planning window for transferring wealth without triggering estate taxes. Remember, the estate tax is a “transfer tax,” and transfer taxes apply to gifts made during an individual’s lifetime as well as transfers by their estate after death. The estate and gift tax exemptions are unified, so any gift tax exemption used during an individual’s life will reduce the exemption available for their estate.
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Inflation Indexing Will Continue
The new exemption amount will be indexed for inflation, ensuring it keeps pace with economic changes. This was already a feature of the estate tax code, but the OBBBA confirms that the increased exemption will continue to have annual adjustments. This inflation indexing provides a more predictable framework for long-term planning—helping individuals and estate planners better forecast how much wealth can be transferred tax-free in future years. This is especially important for complex trust structures, gifting strategies, and family business succession plans.
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Higher Threshold for Estate Tax Liability
Under the OBBBA, individuals with estates valued below $15 million will owe no federal estate tax. For married couples who employ proper estate planning strategies, this threshold doubles to $30 million. This significantly reduces the number of estates subject to federal estate tax liability, leaving only a small fraction of U.S. estates taxable at the federal level. However, state-level estate taxes may still apply. For instance, Maryland’s estate tax exemption is currently $5 million, which could result in state-level taxation despite the increased federal exemption.
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The Estate Tax Rate Remains at 40%
While the exemption amount has increased, the top federal estate tax rate remains unchanged at 40%. This means that estates exceeding the $15 million (or $30 million) exemption will still be subject to the 40% tax rate on the amount that exceeds the exemption. While large estates may face substantial tax liabilities, the higher exemption allows more wealth to pass tax-free before the tax rate applies.
What Should You Do Now?
The changes in the One Big Beautiful Bill Act present an opportunity for families to revisit and refine their long-term estate planning strategies. This is a great time to review existing estate plans to ensure they fully leverage the new exemption levels. High-net-worth families may also want to consider gifting strategies or revisit their trust structures—such as dynasty trusts or spousal lifetime access trusts (SLATs)—to lock in long-term tax benefits. Remember, state estate tax laws vary, and some states may not align with federal changes, so be sure to consider local laws when planning.
