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Maryland Inheritance Tax Survey
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1.
In the last five years, approximately how many estates have you administered in which an inheritance tax was due? (select one)
(Required.)
0
1 — 5
5 — 10
10 — 15
15 — 25
25 — 50
> 50
N/A
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2.
Of those estates, the majority had a gross estate (probate and non-probate) falling into the category: (select one)
(Required.)
Less than $50,000
$50,000 — $150,000
$150,000 — $300,000
$300,000 — $500,000
$500,000 — $1,000,000
$1,000,000 — $5,000,000
More than $5,000,000
N/A
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3.
On average, what percent of the gross estate was subject to inheritance tax? (select one)
(Required.)
Less than 10%
Less than 25%
Less than 50%
Less than 75%
N/A
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4.
In what Orphan’s Court were the majority of these estates administered? (select one)
(Required.)
Alleghany
Anne Arundel
Baltimore City
Baltimore County
Calvert
Caroline
Carroll
Cecil
Charles
Dorchester
Frederick
Garrett
Harford
Howard
Kent
Montgomery
Prince George’s
Queen Anne’s
St. Mary’s
Somerset
Talbot
Washington
Wicomico
Worcester
N/A
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5.
What percentage of your most recent estates (with inheritance tax) involved a decedent that was married? (select one)
(Required.)
None
Less than 25%
Less than 50%
Less than 75%
N/A
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6.
What percentage of your most recent estates (with inheritance tax) involved a decedent that identified as a member of the LBGTQ+ community? (select one)
(Required.)
None
Less than 25%
Less than 50%
Less than 75%
N/A
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7.
What percentage of your most recent estates (with inheritance tax) involved a decedent that was a person of color or a member of a racial/ethnic minority group? (select one)
(Required.)
None
Less than 25%
Less than 50%
Less than 75%
N/A
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8.
In the majority of your most recent estates (with inheritance tax), what were the top three reasons that the decedents left assets to non-exempt persons? (select three)
(Required.)
The decedent did not have children
The decedent has a predeceased sibling
The decedent’s life partner was not the decedent’s spouse or domestic partner
Family estrangement
Religious or ethnic tradition
N/A
Other (please specify)
9.
Do you have any suggestions for reducing the impact of the inheritance tax on your client base?