The Biden Administration’s Effect on Estates, Trusts, and Tax Planning

February 16, 2021 · 12 min read

Talking about politics can sometimes be risky business. However, as is often said, elections have consequences and in the context of estate planning it is important to examine the Biden Administration’s effect on estates, trusts, and tax planning. After the outcome of the recent Senate run-off election in Georgia, we now know that we have a Democrat controlled White House and House and the Senate is split with Vice President Kamala Harris holding the tie-breaking vote. This certainly changes the analysis of what is to come and makes the likelihood of potentially dramatic changes in tax law a much greater possibility than if the White House and Congress were divided.

Interest rates are at historic lows. The Section 7520 rate for January 2021 is .6%, which is almost the lowest it has ever been. A second federal stimulus package was passed at the end of December 2020, providing $900 billion dollars of economic relief, including enhanced unemployment benefits and additional direct cash economic stimulus payments, additional Paycheck Protection Program (PPP) for loans to small businesses, grants for theaters and concert venues, as well as funding for schools and childcare. The economic relief package made major changes to tax laws and the IRS delayed tax filing season to February 12th to allow the IRS to do additional programming. As a result, the IRS will not accept or process any returns for the 2020 tax year until this time. President Biden has proposed another stimulus package with a $1.9 trillion dollar price tag, which was recently discussed at a White House meeting with governors. The proposal includes additional direct stimulus payments to individuals, enhanced unemployment benefits, an increase in the federal minimum wage to $15 an hour, aid to state and local governments, and funding for COVID vaccines and testing. While some are debating the necessity of further economic stimulus funding, the package and recommendation for additional funding has been supported by Jerome Powell, the current Chairman of the Federal Reserve, and Janet Yellen, who was recently confirmed as Treasury Secretary. It is too early to fully predict the Biden Administration’s effect on tax planning and exact changes in tax law that may occur, but it certainly can be expected that increases in income and estate taxes are likely to increase to provide revenue.

It is helpful to examine recent changes in tax law in order to glean an idea of what changes we may be able to expect, including the Biden Administration’s effect on estates, trusts, and tax planning. Let’s take a closer look at some of these changes.

The 2017 Tax Cuts and Jobs Act (TCJA)

The 2017 Tax Cuts and Jobs Act (TCJA), made several significant changes to individual, estate, and trust tax regulations. The law included reforms to itemized deductions and nearly doubled the standard deduction and child tax credit. In place of personal exemptions, the standard deduction was increased. In place of dependent exemptions, the child tax credit was increased, and a new $500 tax credit was created for dependents who are ineligible for the child tax credit. It also reduced statutory tax rates at almost all levels of taxable income and shifted the thresholds for several income tax brackets.

The TCJA retained the preferential tax rates on long-term capital gains and qualified dividends and the 3.8 percent net investment income tax (“NIIT”). The NIIT applies to interest, dividends, short- and long-term capital gains, rents and royalties, and passive business income. The TCJA separated the tax-rate thresholds for capital gains and dividend income from the tax brackets for ordinary income for taxpayers with higher incomes. The individual Alternative Minimum Tax (“AMT”) was retained, but the exemption levels and income threshold at which the AMT exemption phases out. This significantly reduces the number of taxpayers subject to the AMT.

Most notably in the context of estate planning, the TCJA doubled the federal estate tax exemption to $11.2 million for single individuals and $22.4 million for married couples and continued to index the exemption levels for inflation. The current exemption amount for 2021 is $11.7 million for single individuals and $23.4 million for married couples.

Further detailed discussion regarding the above changes and regulations can be found here.

Generation-Skipping Transfer Tax

The generation-skipping transfer (GST) tax is a separate tax that is levied when transfers are made to or for the benefit of someone two or more generations younger that the transferor (i.e. “skip-persons”). These transfers are taxed at a rate of 40%. Current law under the TCJA provides for a separate GST exemption of $11.7 million and GST exemptions historically mirror the estate and gift tax exemption.

All of the individual tax and estate tax provisions in the TCJA sunset at the end of 2025, with a few exceptions. The individual provisions were intentionally made to be temporary in order to limit the revenue cost of the TCJA to a level consistent with the overall constraint on the 10-year revenue loss in the Congressional Budget Resolution and to comply with Senate budget rules used to pass the tax act that require no increase in the federal budget deficit after the tenth year.

Potential Tax Increases and Lower Exemption Amounts

With the new Democrat control of the White House and Congress, as a result of the Biden Administration’s effect on tax planning we should expect potentially significant tax increases on the wealthy, including income and estate taxes. Further, in light of the financial impact of the COVID-19 crisis, we can expect proposed changes to policy needed to pay for increased federal economic relief spending. While no specific policy has been proposed yet, during the campaign Biden suggested that he would support legislation that would reduce both the estate and GST exemptions to $3.5 million per individual and would support lowering the lifetime gift tax exemption to $1 million. The Biden Administration’s effect on tax planning is yet to be fully realized, but with time will come more into focus.

Loss of Discounts

Another possible tax change to expect is the loss of discounts. Under current law, individuals are able to enjoy the use of valuation discounts when transferring interests in closely held businesses through a lack of control discount and a lack of marketability discount. During the Obama administration, the Treasury released proposed regulations that would dramatically restrict the use of these valuation discounts, but the proposed regulations were withdrawn under the Trump administration. Renewed restrictions on the use of these discounts may be seen in future as part of any proposed changes to tax law.

Possible Phase Out of Deductions

The phase out of deductions is also a possibility. The Biden tax plan would phase out the “qualified business income” deduction under Code Section 199A for individuals with taxable income above $400,000.00. It would also cap the tax benefit of itemized deductions at 28% of the amount of the deduction for individuals earning more than $400,000.00 and reduce the value of itemized deductions by 3% of the amount by which a taxpayer’s adjusted gross income exceeds $400,000.00. Additional potential deductions that may be eliminated include those for contributions to IRAs, 401(k)s, and 403(b)s, and replace them with a new tax credit equal to a specified percentage of the amount contributed, which is currently expected to be 26%.

Possible Changes in Capital Gains

Another possibility may include dramatic changes in capital gains. Under current law, capital gains are taxed as regular income if the gains are realized on property held for less than one year. For long-term capital gains, i.e. gains on property held for a year or longer, there is a graduated tax rate depending upon the filer’s personal income level. For individuals who earn more than $200,000.00 and couples who earn more than $250,000.00 in net investment income annually, there is an additional 3.8 percent surtax added to their capital gains tax rate.

Current law also allows for like-kind exchanges on appreciated property like artwork and rental properties. This allows for the reinvestment of any gains earned on appreciated property into similar types of property within one hundred and eighty (180) days of the original sale and avoiding capital gains tax upon the sale of the property. If the individual continues to make like-kind exchanges on appreciated property until the individual’s death any capital gains accumulated in the property will be wiped out by the basis step-up rules.

The Biden Administration’s effect on tax planning and Biden tax plan proposes eliminating like-kind exchanges and imposing a 39.6 percent long-term capital gains tax rate on individuals earning more than $1 million per year in order to generate revenue to pay for child-care and elderly care initiatives. The Biden Administration’s effect on tax planning is reflective of an overall increase in the graduated income tax rates to restore the rates to their pre-2018 levels. If the 3.8 percent surtax on net investment income remains in place, the effective federal tax rate on long-term capital gains could exceed 43 percent.

While Biden has not specifically discussed capital gains with regard to estates and trusts with high income levels, it is likely that these ordinary rates for long-term capital gains will apply to estates and trusts with $1 million of annual income. These proposals may even affect estates and trusts at a lower income threshold, as estates and trusts under current law reach the highest marginal rate of income taxes at a much lower threshold of income that individual taxpayers.

Potential Elimination of the Step-Up Basis Rule for Inherited Property

A dramatic change related to the Biden Administration’s effect on estates and trusts could include the elimination of the step-up basis rule for inherited property. Further imposing a carryover basis rule for inherited property or the imposition of recognition of gain on property at the owner’s death. The step-up in basis of assets included in an estate has been a prominent principle in structuring estate plans since the carryover basis rule was repealed retroactively to 1976 in 1980. Current law allows for each asset to receive a step-up in basis of appreciated property at the death of the owner. This allows for inherited property to be sold or liquidated shortly after the owner’s death to minimize or eliminate any capital gain on the sale of the property so the decedent’s heirs incur capital gains only to the extent the asset has appreciated since the decedent’s death. Further, any capital gains that are considered “long-term,” meaning gains that the seller has owned for more than one year, are taxed at preferential rates.

A current tax planning strategy is to gift high-basis assets during the donor’s lifetime, since the donee receives the donor’s basis in the asset. This is the “carryover basis.” Donors should retain low-basis assets so that their heirs can receive those assets at death was a new stepped-up basis to the fair market value at the decedent’s date of death. The heirs can then sell the assets post-death without incurring significant capital gains tax that they would otherwise incur if they were to inherit the donor’s carryover basis.

The step-up in basis has served as a counterbalance to estate tax. If the fair market value of a decedent’s assets exceeds the estate tax exemption amount, estate tax is due on the excess amount, at a rate of 40%. However, little or no capital gains tax may be due as a result of the death, since the heirs inherit the assets with the stepped-up basis.

Biden has proposed repealing the concept of the stepped-up basis. One proposal is to eliminate the step up in basis such that a decedent’s heirs would inherit the carryover basis of an asset which could potentially result in an asset being subject to both estate and capital gains tax. The Biden Administration’s effect on estates and trusts may include possible proposals such as no step-up in basis for assets and death and realization of capital gains tax on assets at death. The first proposal would result in heirs owing capital gains on any appreciation between the donor’s original basis at acquisition and the value at the date of sale. Under the second proposal, an estate would owe capital gains on the appreciation accrued between the donor’s date of acquisition and the date of death and heirs would owe further capital gains tax on any appreciation between date of death and date of sale.

If any of these policies are enacted, an important question will be whether the changes will be applied retroactively. Typically, tax legislation is prospective, but changes enacted under the Biden Plan could be made retroactively effective to January 1, 2021 if such a law is enacted in 2021. However, in order for the Biden Administration’s effect on estates, trusts, and tax planning to be effective retroactively, the retroactivity of the law must be rationally related to a legitimate legislative purpose.

Now that we have examined the Biden Administration’s effect on estates, trusts, and tax planning and potential changes that may be coming down the line, what can we do to plan for them? At the most basic level, individuals who are worried about potential estate tax implications who did not complete or update their planning in 2020 should consult with their attorney about using their gift and GST exemptions before any chances in tax law are made. For the right clients under certain circumstances, other options may include grantor retained annuity trusts (“GRATs”), spousal lifetime access trusts (“SLATs”), charitable remainder or charitable remainder annuity trusts (“CRTs” or “CRATs”), and Roth conversions. If you are concerned about how any of these potential changes could impact your estate plan, it is important to review your assets and planning goals and develop an individualized plan that meets your needs and addresses your concerns. We cannot be sure of the changes in tax law and the Biden Administration’s effect on estates, trusts, and tax planning that will be coming over the next few years, but with effective planning, we can seek to minimize the tax consequences for our clients.

Ms. Meghan McCulloch, a principal with Elville and Associates, handles claims for Social Security disability benefits, Supplemental Security Income (SSI), childhood SSI benefits, and disabled widow and widower benefits at every level of appeal, from the initial application up to and including representation before the U.S. District Court of Maryland. She has a wealth of experience in addressing the unique needs of individuals and families as they navigate through the disability process. She also focuses her practice in the areas of special needs planning, elder law, estate planning, and is the leader of the firm’s estate and trust administration department.

Meghan is a member of the Maryland Volunteer Lawyers Service as well as an Executive Board Member of the Disability Section of the Maryland Association for Justice. She has also been named to the Rising Stars list by Maryland Super Lawyers the past six years.

She can be reached at meghan@elvilleassociates.com, or 443-393-7696.

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Thinking about a life estate in Maryland? Learn the benefits, risks, Medicaid concerns, and alternatives before adding children to your deed.

Jan 19, 2026 in Blog

Life Estates in Maryland: When They Make Sense and When They Don’t

A life estate can be a useful planning tool for some Maryland families who want to protect a home, avoid probate, and plan ahead for the future. At the same time, life estates create permanent legal and financial consequences that are often misunderstood. Knowing when a life estate works well and when it creates long-term problems is essential before moving forward. This article explains how life estates function in Maryland, common risks families encounter, how life estates interact with Medicaid planning, and alternatives that may offer greater flexibility. What Is a Life Estate? A life estate allows more than one person to hold ownership interests in the same property at different times. In Maryland, this typically allows a parent to live in and control a home for life while naming children or other individuals to receive the property automatically after death. The person living in the home is called the life tenant. The individuals who will receive the property later are known as remaindermen. While remaindermen cannot take possession during the life tenant’s lifetime, they hold a present ownership interest in the property. Life estate deeds are often used to avoid probate, support long-term planning goals, and simplify the transfer of a home. These benefits must be balanced against the legal limitations created by the deed. When a Life Estate May Make Sense In limited situations, a life estate can serve a practical purpose. This is most common in straightforward family arrangements where a parent intends to remain in the home for life and wants the property to pass directly to a specific individual without probate. Life estates may also be considered when flexibility is not a priority and future long-term care needs are unlikely. Even in these situations, careful legal review is critical before creating the deed. When Life Estates Create Problems for Maryland Families Limits on Selling or Refinancing Once a life estate is created, the life tenant generally cannot sell or refinance the property without the consent of all remaindermen. This can create serious challenges if care needs change or the property must be sold to cover expenses. Some families explore tools such as a testamentary power of appointment or a nominee realty trust to increase flexibility, but these options require careful planning and are not appropriate in every case. Difficulty Changing Ownership Removing a remainderman from a life estate deed is far more complex than changing a beneficiary on a financial account. Once added, that ownership interest is legally significant and often cannot be undone without consent or legal action. Exposure to Remainderman Issues After a remainderman is added to the deed, their legal and financial issues may affect the property. Court judgments, tax liens, divorce proceedings, or bankruptcy can complicate ownership and create unexpected risks. If a remainderman passes away before the life tenant, their interest may pass through their estate, potentially requiring probate and introducing new parties into the ownership structure. Medicaid Look-Back Concerns Creating a life estate involves transferring a property interest. If long-term care is needed within five years of that transfer, Maryland Medicaid rules may impose a penalty period. Timing and structure matter, and mistakes can be costly. Nursing Home Recovery Risks If the home is sold while the life tenant is receiving nursing home care, the state may assert a claim against the proceeds to recover Medicaid benefits paid. This outcome often surprises families. Life Estates and Medicaid Planning in Maryland A common misconception is that a life estate automatically protects a home from Medicaid. While a life estate may avoid probate, it does not replace a comprehensive Medicaid planning strategy. Medicaid planning is highly timing-sensitive and should be coordinated with broader elder law goals. Families often benefit from reviewing life estates alongside other options discussed in our Maryland elder law resources. Alternatives That Offer Greater Flexibility Depending on family goals, other planning tools may provide better long-term outcomes. Revocable trusts, irrevocable trusts, and coordinated elder law planning strategies often allow for asset protection while preserving flexibility and control. These approaches may integrate more smoothly with Medicaid planning and incapacity planning and can reduce risk as circumstances change. Reviewing a Life Estate as Part of a Larger Plan Life estates affect more than property ownership. They influence taxes, Medicaid eligibility, and the ability to respond to future care needs. For this reason, they should always be evaluated as part of a broader estate and elder law plan rather than used in isolation. If you are considering a life estate or already have one in place, guidance from a Maryland elder law attorney can help clarify risks and identify options before a crisis occurs. To schedule a confidential consultation, contact us online, call our Columbia office at 443-339-5638, or reach our Rockville office at 240-456-1657.

Jan 13, 2026 in Blog

Life Estates in Maryland: Benefits, Risks, and Better Planning Options

A life estate can be a helpful tool for Maryland families looking to protect their homes, avoid probate, and plan for Medicaid. It is important to understand the risks involved. This article explains common life estate issues and why careful legal planning matters before deciding if this approach fits your situation. What Is a Life Estate? A life estate allows multiple people to hold interests in the same property at different times. In Maryland, this often means a parent keeps possession and use of their home while ensuring it passes to their children without going through probate. By creating a life estate deed, families may avoid probate, reduce Medicaid exposure, and receive a step up in tax basis. The person living in the home is known as the life tenant and retains control during their lifetime. The individuals who inherit the property are the remaindermen. Although they cannot take possession until the life tenant passes away, they hold a current ownership interest. When a Life Estate May Still Be Appropriate In limited situations, a life estate can serve a practical purpose. Some families use a life estate when a parent wants to remain in the home for life and ensure the property passes directly to a specific individual without probate. This is most common in straightforward family situations where long term care needs are unlikely and flexibility is not a primary concern. Even in these cases, careful review is important. A life estate permanently alters property rights, and future changes often require agreement from all parties involved. Five Issues Maryland Families Should Know 1. Limits on Selling or Borrowing Against the Property A life tenant generally cannot sell or refinance the property without agreement from all remaindermen. A testamentary power of appointment may allow the life tenant to change who inherits the property through a will, providing additional flexibility. A nominee realty trust may allow one or more children to act as trustee for all remaindermen, with decisions made by majority vote. This can be helpful when family members disagree. 2. Difficulty Removing a Remainderman Removing a remainderman from a deed is far more complex than changing a beneficiary on a financial account. In many cases, removal is not possible without consent or court involvement. 3. Legal Issues Affecting the Property Once a remainderman is added to the deed, their financial or legal issues may affect the property. Court judgments or tax liens may attach to the home Divorce or bankruptcy can complicate ownership If a remainderman passes away before the life tenant, their estate may require probate These issues may not force the life tenant to leave the home, but they can create significant complications. 4. Medicaid Look Back Period Transferring a property interest through a life estate can affect Medicaid eligibility if long term care is needed within five years of the transfer. 5. Nursing Home Reimbursement If the property is sold while the life tenant is in a nursing home, the state may have a claim against the sale proceeds to recover care costs. Why Life Estates Often Create Long Term Challenges Many families create life estates without fully understanding the limitations involved. Selling or refinancing the property usually requires consent from the remainder beneficiary, which can become problematic if care needs change or funds are needed. Life estates also expose the property to risks tied to the remainder beneficiary. Financial hardship, divorce, or creditor claims affecting that individual can impact the property even while the life tenant continues to live there. Life Estates and Medicaid Planning in Maryland A common misconception is that a life estate automatically protects a home from Medicaid rules. While a life estate may avoid probate, it does not automatically shield the property from Medicaid eligibility requirements or recovery claims. In some situations, transferring a remainder interest can create a Medicaid penalty period if it is not structured properly or completed at the right time. Because Medicaid planning is highly timing sensitive, a life estate should never be used as a substitute for a comprehensive elder law strategy. Alternatives That Offer More Flexibility Than a Life Estate Depending on a family’s goals, other planning tools may provide better long term results. Revocable trusts, irrevocable trusts, and coordinated elder law planning strategies may offer asset protection while preserving control and adaptability. These options often integrate more effectively with Medicaid planning and incapacity planning. Choosing the right structure depends on health, family dynamics, finances, and anticipated care needs. A solution that works well for one family may create serious limitations for another. Is a Life Estate the Right Option? For some Maryland residents, life estates can provide benefits, particularly when probate avoidance is a primary goal. The risks involved mean this approach is not appropriate for every situation. Understanding both the legal and financial impact is critical. Reviewing a Life Estate as Part of a Bigger Plan Life estates affect more than property ownership. They impact taxes, Medicaid eligibility, and a family’s ability to respond to changing circumstances. For this reason, life estates should be reviewed as part of a broader estate and elder law plan rather than used alone. If you are considering a life estate or already have one in place, speaking with a Maryland elder law attorney can help clarify risks and identify options before a crisis occurs. To schedule a confidential consultation, contact us onlin e, call our Columbia office at 443-339-5638, or dial 240-456-1657 to reach our Rockville office.

2026 Maryland Super Lawyers and Rising Stars Lists

Dec 19, 2025 in Blog

Managing Principal Stephen Elville, Principal Attorneys Shannon Goodwin and Shannon Ladner, and Associate Attorney Sara von Stein Echeverria Honored on the 2026 Maryland Super Lawyers and Rising Stars Lists

Authored by: Jeffrey D. Stauffer – Community Relations Director It was announced on Friday, December 19 th that Managing Principal Stephen Elville, Principal Attorneys Shannon Goodwin and Shannon Ladner, and Associate Attorney Sara von Stein Echeverria were honored on the 2026 Maryland Super Lawyers and Rising Stars Lists. Stephen R. Elville, J.D., LL.M. — Managing Principal Stephen R. Elville, President, CEO, and Managing Principal of Elville & Associates, P.C., has again been selected to the 2026 Maryland Super Lawyers List — his 11th overall and 10th consecutive year receiving this recognition. Mr. Elville’s practice centers on helping individuals and families through challenging legal landscapes with clarity, compassion, and technical skill. He leads the firm’s work in estate planning, elder law, special needs planning, tax planning and asset protection and preservation, long-term care planning, and more. Clients working with Mr. Elville benefit from his deep experience navigating both pre-crisis planning and complex crisis situations — giving them peace of mind and a personalized, long-term strategy. Throughout his career, Mr. Elville has built a reputation as one of Maryland’s most respected attorneys. His broad legal-technical knowledge, combined with a caring and client-focused approach, enables him to address a wide range of legal matters with confidence and clarity. In addition to his client work, he is a seasoned educator and speaker, regularly offering webinars and workshops for clients and the surrounding community, along with continuing education events for financial advisors. Mr. Elville is an active member of several professional organizations including the National Association of Elder Law Attorneys (NAELA), WealthCounsel, the Academy of Special Needs Planners, and as well as the EPIC Peer Group where he travels around the country each quarter learning from and teaching likeminded attorneys. He has held leadership roles including the past Chair of the Estates & Trusts & Elder Law Sections of the Howard County Bar Association, past President of the Coalition of Geriatric Services (COGS), and past Chair of the Elder Law & Disability Rights Section Council of the Maryland State Bar Association. He was also the long-term Chair for Law Day Maryland and recently served as Chair of the Pro Bono Subcommittee of the Elder Law Disability Rights Section Council. Outside of his legal practice, he is President of the Friends of Baltimore Classical Music, Inc. and Founder of the Elville Center for the Creative Arts, Inc. — a nonprofit dedicated to furthering music education for students with limited means. Mr. Elville had a feature story written about him in the national Super Lawyers Magazine about the Elville Center and his efforts surrounding this initiative. Along with his charitable endeavors, Mr. Elville also supports community organizations such as the Autism Society of Maryland, the Brain Injury Association of Maryland, the National Alliance on Mental Illness of Howard County, the Howard County Public Library System Veterans Book Group program, and more. Shannon Goodwin, J.D. — Principal Attorney Shannon Goodwin has been named to the 2026 Rising Stars List for a third consecutive year. In her role as Principal Attorney, she leads Elville and Associates’ Estate and Trust Administration Department along with estate planning and tax planning. Ms. Goodwin guides clients through every aspect of administering estates — from the probate process and inventory reporting, to accountings, final distributions, and all detailed estate tasks. Her insight and dedication help families navigate what can often be complicated and emotionally difficult processes. Her background includes undergraduate studies at North Carolina State University, followed by law school — during which she distinguished herself as a member of the Syracuse Law Review. After graduation, she gained important legal experience working as a Judicial Law Clerk for three years in the Circuit Court for Washington County, and in the District Court for Washington and Frederick Counties. She joined Elville and Associates in 2021, bringing with her a strong foundation and commitment to client care. Shannon F. Ladner, J.D. — Principal Attorney Shannon F. Ladner has earned her place on the 2026 Rising Stars List for the fourth year in a row. She leads the firm’s Estate Planning Department, where she assists clients through every stage of planning — from initial consultation to plan design and implementation, and ongoing updates as laws and life circumstances evolve. Ms. Ladner’s practice emphasizes estate planning and special needs planning. Her work is grounded in a thoughtful, client-centered approach, ensuring that each plan reflects the client’s values, goals, and unique family situation. During law school, she contributed her talents to the Human Trafficking Prevention Project Clinic, representing victims of human trafficking as a Rule 19 Student Attorney. After receiving her J.D., she served as a Judicial Law Clerk for Magistrates Susan M. Marzetta and Lori Joy Eisner in the Circuit Court for Baltimore City. Before joining Elville and Associates, she practiced at a small law firm in Towson, Maryland where she gained valuable experience representing clients in family law and criminal matters. Sara von Stein Echeverria, J.D. — Associate Attorney 2026 is Sara von Stein Echeverria’s first of what we see as many future inclusions on the Maryland Rising Stars list. Ms. von Stein Echeverria focuses her practice on estate planning, estate and trust administration, special needs planning, asset protection, and tax planning. She is known for her thoughtful, client-centered approach and her ability to guide individuals and families through complex planning decisions with clarity, empathy, and care. Sara works closely with clients to develop comprehensive plans that protect loved ones, reflect personal values, and provide long-term peace of mind. Sara earned her Juris Doctor, summa cum laude, from the University of Baltimore School of Law, where she distinguished herself through academic excellence and legal scholarship. She also holds a Master of Science from Birkbeck College, University of London, and a Bachelor of Arts, cum laude, from Dickinson College. Prior to joining Elville and Associates, her work included humanitarian and immigration-related legal advocacy, experience that continues to inform her compassionate and inclusive approach to client service. Sara is admitted to practice in Maryland and is an active member of the Maryland State Bar Association, the American Bar Association, and the Baltimore City Bar Association. To learn more about this year’s honorees and the entire team at Elville and Associates, please visit www.elvilleassociates.com. The firm is steadfast in its commitment to client education, compassionate legal service, and providing peace-of-mind solutions across estate planning, elder law, special needs planning, and beyond. Super Lawyers, a Thomson Reuters business, is a rating service of outstanding lawyers from more than 70 practice areas who have attained a high degree of peer recognition and professional achievement. The annual selections are made using a patented multiphase process that includes a statewide survey of lawyers, an independent research evaluation of candidates and peer reviews by practice area. The result is a credible, comprehensive and diverse listing of exceptional attorneys. The Super Lawyers lists are published nationwide in Super Lawyers Magazines and in leading city and regional magazines and newspapers across the country. Super Lawyers Magazines also feature editorial profiles of attorneys who embody excellence in the practice of law. For more information about Super Lawyers, visit SuperLawyers.com. #elvilleeducation