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Monthly Archives: September 2026

Close Corporations

Maryland Close Corporations

By Tobin O’Connor Concino P.C. |

The first decision you make when you establish a business is to choose the entity type. This decision determines how the leadership of your business will run, which documents you must file, and how the IRS will assess tax obligations for your business. People have opinions about which entity type is the best, but… Read More »

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FamilyEstate

Minors As Beneficiaries of a Will

By Tobin O’Connor Concino P.C. |

You can name almost anyone as a beneficiary of your will. Charitable organizations can inherit money from you, and so can any individual, regardless of his or her relationship to you. Non-human animals cannot be beneficiaries of a will. There is no limit to the age of the beneficiaries. An aphorism of estate planning… Read More »

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