Blogs

Estate Planning

Estate Tax Closing Letters

Traditionally, an important event in the life of estates with potential estate tax exposure has been receipt of a closing letter from the IRS. The estate tax return is filed and upon acceptance, the IRS sends a closing letter saying that the estate tax return has been accepted by the IRS and that, absent material or intentional misstatement, no additional estate or gift taxes are due. While the closing letter does not extend to income taxes that may be assessed or due, the closing letter…

November 7, 2015

Estate Planning

Problems with DIY Estate Planning

One of the most common questions asked by someone discussing the need for estate planning is, “why can’t I just do it myself?” There are many risks to preparing your own estate plan over the Internet without consulting an expert. The Potential Costs are High The online will may be “free,” but if there are any problems with it, they likely will not be discovered until it is too late for the problems to be corrected. Oftentimes, online wills default to a specific state for the applicable law.…

November 7, 2015

Estate Planning

Valuation Discounts

Based largely on comments made by an IRS representative at a tax conference earlier this year, the IRS has signaled the likelihood of new rules designed to curtail the use of valuation discounts to leverage a taxpayer’s gift tax exemption in situations where assets are transferred to or for the benefit of family members. The comments indicated these rules would likely be issued this fall. The impact of leveraging through discounts can be dramatic. Gifts are valued based on the “fair market…

November 7, 2015

Construction

Arlington County Board Unanimously Approves Clarendon West

On October 20, 2015, the County Board of Arlington County unanimously approved The Shooshan Company’s 4.1 Site Plan Special Exception application for Clarendon West, a mixed-use residential and retail project. Represented by Jonathan C. Kinney and Matthew G. Roberts, the project introduces over 580,000 square feet of new development at the current site of the…

November 2, 2015

Construction

Underground Vaults in Virginia

A fairly new policy change from Dominion Power could mean delays in the process of receiving final site plan approval, which could delay the construction process. Virginia Dominion Power has notified local jurisdictions of a change in policy regarding where underground vaults must be placed for new developments. Vaults must now be placed on property…

October 14, 2015

Divorce and Family Law

The Seven Things You Wish You Knew At the Beginning of Your Divorce

In my spare time, I host a workshop on the separation and divorce process, bringing together professionals who help people through this difficult time in their lives. From therapists to financial planners, private investigators and me, the lawyer, we try to provide helpful information for the participants who are beginning this journey so they can learn from the mistakes we have seen others make. Often, other speakers have themselves gone through the process. When such a speaker attends, he or…

October 7, 2015

Construction

Fairfax County Proposes Updates to the Zoning Ordinance

Fairfax County is proposing amendments to the Planned Residential Mixed-Use (PRM) and Planned Development Commercial (PDC) zoning districts that would have a dramatic effect on future projects. Responding to comprehensive planning guidance for increased density and mixed-use projects in Transit Station Areas, Commercial Revitalization Areas and Commercial Revitalization Districts, the proposed changes would allow projects…

September 16, 2015

Employment Law

President Obama to Order Paid Sick Leave for Federal Contract Workers

Federal contractors take notice: on Labor Day 2015, in a display of solidarity with workers and organized labor, President Barack Obama signed an executive order requiring paid sick leave for employees of federal government contractors. By some estimates, the executive order is likely to affect more than 300,000 employees of federal contractors who presently receive…

September 9, 2015

Litigation

Latent Drunk Driving

In March, we analyzed the Supreme Court of Virginia’s holding in Sarafin v. Commonwealth , wherein the drunk driving conviction of an occupant of a vehicle, passed out in his driveway with the key turned to auxiliary, was affirmed. The Court’s theory was that the statute only requires an intoxicated person to be “in actual physical control” of a vehicle on a highway to be guilty of drunk driving. In July, the Circuit Court of Fairfax County heard a case presenting a similar defense and reached…

September 1, 2015

New Laws in Local Jurisdictions

A number of new laws went into effect in Virginia, Maryland and the District of Columbia as of July 1, 2015. These include the following: In Virginia : Employers are no longer permitted to require workers or job applicants to disclose their social media usernames or passwords, nor can they require employees to “friend” them on Facebook; Police must obtain a warrant to use drones in an investigation; Uber, Lyft and other ridesharing companies must conduct criminal and sex offender background…

September 1, 2015