Randallstown Estate Planning Lawyers

Gerard Miles
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Gerard Miles
Pikesville, MD Estate Planning Attorney with 46 years of experience
(443) 589-0150 1777 Reisterstown Rd.
Suite 236 East
Pikesville, MD 21208
Free ConsultationEstate Planning, Arbitration & Mediation, Divorce and Family
University of Maryland Francis King Carey School of Law
For more than 30 years, the dependable lawyers of Huesman, Jones and Miles, LLC have provided a broad range of high-quality legal services in the greater Baltimore area and throughout Maryland. Gerard "Gary" Miles firmly believe in resolving disputes, not creating them. For both individuals and businesses, our experienced and practical attorneys strive to address your needs with a calm professionalism.
Joseph Michael Schnitzer
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Joseph Michael Schnitzer
Pikesville, MD Estate Planning Attorney with 38 years of experience
(410) 602-0060 6 Reservoir Circle
Suite 102
Pikesville, MD 21208
Free ConsultationEstate Planning, Business, Probate and Tax
University of Baltimore School of Law
Focus on estate & trust matters, estate planning, administration, litigation and mediation, as well as business transactions, entity formation, purchase and sale transactions and tax controversy matters. Certified Public Accountant (1981). Frequent lecturer for National Business Institute, Inc., Member - The Baltimore Estate Planning Council
Aquanetta J. Betts
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Aquanetta J. Betts
Owings Mills, MD Estate Planning Attorney with 22 years of experience
(410) 701-0127 10451 Mill Run Cir
Suite 400
Owings Mills, MD 21117
Estate Planning and Business
Aquanetta J. Betts is founder and principal attorney of Betts Law Offices, LLC, offering services to individuals and businesses in Maryland and the District of Columbia. Estate Planning - Wills, Trusts, Guardianships, Powers of Attorney Business Law - Limited Liability Company, Corporations, Partnerships Real Estate - New Home Construction, Deeds, Leases (Commercial and Residential) Employment Law. Let us know how we can help you.
Diana Khan
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Diana Khan
Owings Mills, MD Estate Planning Attorney
(240) 266-0291 10451 Mill Run Circle,
#755
Owings Mills, MD 21117
Estate Planning and Real Estate
Diana Khan is a proud mother, real estate broker, and attorney, specializing in estate planning and real estate law. The sole proprietor of 7 successful companies, Diana brings over 15 years of experience to the table. She is actively involved in a number of local initiatives and associations, and takes pride in being a prominent figure in the community. Diana received her J.D. from the University of Baltimore School of Law, and graduated from the University of Baltimore with her Master’s in Public Administration. Prior to attending law school, Diana obtained her B.A. in Political Science and her B.A. in Psychology...
Alan FM Garten
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Alan FM Garten
Owings Mills, MD Estate Planning Attorney with 44 years of experience
(443) 524-1734 Suite 200, 10096 Red Run Blvd
Owings Mills, MD 21117
Free ConsultationEstate Planning, Business, Collections and Real Estate
Alan is a director and officer at Fedder and Garten, one of Baltimore’s long standing law firms. His practice focuses on business, commercial litigation, real estate and estate planning. Alan is the third generation of his family to practice at Fedder and Garten since the firm was founded by his grandfather in 1926. He has served on the Judicial Selections Committee for the Bar Association of Baltimore City, the Executive Council of the Baltimore City Bar Association and on the Board of Governors of the Maryland State Bar Association. He has spoken widely in the area of creditors’ rights, asset protection,...
Jay Irwin Block
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Jay Irwin Block
Owings Mills, MD Estate Planning Lawyer
(410) 356-6555 10451 Mill Run Circle
Suite 400
Owings Mills, MD 21117
Estate Planning, Medical Malpractice, Personal Injury and Probate
Glen E. Frost
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Glen E. Frost
Stevenson, MD Estate Planning Attorney with 15 years of experience
(410) 431-2524 1840 Hillside Road
Stevenson, MD 21153
Estate Planning, Business and Tax
University of Baltimore, University of Baltimore and University of Baltimore
Glen E. Frost is the Managing Partner of Frost Law, a certified public accountant, and Certified Financial Planner®. He practices tax, business, estate planning, and white-collar crime. Glen manages a team of attorneys, certified public accountants, enrolled agents, former IRS employees, certified fraud examiners, and other professionals at the firm.

Frost Law is headquartered in the Washington, D.C. Metropolitan Area, and has office locations in Maryland, Virginia, Washington, D.C., Pennsylvania, and Florida. The firm serves clients domestically and abroad.

Glen is able to provide a holistic approach to resolving the legal, tax, business, and financial needs of clients with his diverse background....
Julie D. Myers
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Julie D. Myers
Ellicott City, MD Estate Planning Lawyer with 28 years of experience
(443) 509-0251 3300 N Ridge Rd
Ste 245
Ellicott City, MD 21043
Free ConsultationEstate Planning, Business, Elder and Probate
University of Baltimore School of Law
With 27+ years of experience as an attorney, Julie Myers offers a wide range of legal services, including estate planning, wills, trusts, powers of attorney, business formation and general counsel, and contract drafting and review. Julie works closely with clients to make sure their legal documents are tailored to meet their specific needs and goals. Julie is a native of Washington, D.C., grew up in Columbia, Maryland, and attended Howard County's award-winning public schools.
Adam Habibi
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Adam Habibi
West Friendship, MD Estate Planning Lawyer with 13 years of experience
(443) 296-2570 2599 Louanne Ct
West Friendship, MD 21794
Free ConsultationEstate Planning, DUI & DWI, Divorce and Immigration
Florida Coastal School of Law
At the Law Office of Adam Habibi, P.C. we handle many US immigration cases on behalf of clients throughout the United States and from around the world. Our mission is to provide you with individual attention and professional service at every step on the path toward achieving your immigration goals. U.S. immigration law is extremely complex and the assistance of a professional guiding you throughout the process is absolutely essential. We also offer affordable pricing and flat rates. Since 2011 the Law Office of Adam Habibi, P.C., has served clients from Maryland, Virginia and Washington, D.C. Reaching innumerable successes in-Court and...
James L Mayer
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James L Mayer
Marriottsville, MD Estate Planning Lawyer with 49 years of experience
(410) 442-1088 2400 Longstone Lane, S 106
Mariottsville
Marriottsville, MD 21104
Estate Planning, Business, Probate and Real Estate
University of Maryland Francis King Carey School of Law
We focus on prompt responses on a human level to clients' legal needs. We have had forty years experience in a broad range of legal issues involving individuals, small businesses and real estate developers. We work with individual property owners to develop, sell and purchase residential and commercial property.
David M. Goldman
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David M. Goldman
Baltimore, MD Estate Planning Attorney with 25 years of experience
(410) 205-4830 600 Reisterstown Road
Suite605
Baltimore, MD 21208
Free ConsultationEstate Planning, Divorce, Elder and Family
Northeastern University
David M. Goldman is a Maryland attorney in general practice, focusing primarily on Family Law, Wills & Estates and Elder Law, with a commitment to the highest standards of personal service for his clients and their families. He graduated from Northeastern University School of Law in 1996 and has been a member of the Bar of the State of Maryland since 1999. David is also an expert in Jewish Law, and is active in community affairs.
Fu-Mei Chao Jiang
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Fu-Mei Chao Jiang
Ellicott City, MD Estate Planning Lawyer
3375 Ellicott Center Dr., #668
Ellicott City, MD 21043
Estate Planning and Immigration
University of Baltimore School of Law
Larry Isaac Strauss
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Larry Isaac Strauss
Baltimore, MD Estate Planning Attorney with 21 years of experience
(410) 484-2142 2310 Smith Ave
Baltimore, MD 21209
Estate Planning, Bankruptcy, Business and Tax
Jac E. Knust
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Jac E. Knust
Columbia, MD Estate Planning Attorney with 52 years of experience
(410) 465-8900 5513 Twin Knolls Road
Suite 220
Columbia, MD 21045
Free ConsultationEstate Planning, Divorce, Elder and Probate
University of Baltimore School of Law and University of Maryland Francis King Carey School of Law
Jac E. Knust began his law practice in 1972 and practices primarily in the Central Maryland Metropolitan area. He has engaged in a general law practice for 52 years, with emphasis on family law, divorce, separation and property settlement agreements, elder law, estate planning, wills, probate, trusts, powers of attorney, health care advance directives, criminal matters, real estate, landlord/tenant, business planning, corporations, LLCs, and partnerships. He is a former Assistant State's Attorney for Howard County, a former Assistant Public Defender for Howard County. From 2014 to 2018 Jac E. Knust served as a Special Magistrate for the Circuit...
Tara Frame
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Tara Frame
Baltimore, MD Estate Planning Attorney with 30 years of experience
(410) 255-0373 8615 Ridgely's Choice Drive
Suite #212-A
Baltimore, MD 21236
Estate Planning, Elder and Probate
University of Baltimore School of Law
For as long as I remember, I wanted to be an attorney. My father and founder of the firm, Vernon Frame, was a practicing attorney for over 65 years serving the community before he retired in 2002 at the age of 80. I grew up watching him help the residents of the local communities when they needed legal advice or representation. I attend high school in Severna Park and subsequently moved to Baltimore where I attended the Johns Hopkins University and earned my bachelor's degree. While at Hopkins, I played for the Blue Jay's Women's lacrosse team. After graduation,...
Richard David Lebovitz
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Richard David Lebovitz
Towson, MD Estate Planning Attorney with 32 years of experience
(410) 828-0680 600 Washington Ave
Suite 202
Towson, MD 21204
Estate Planning, Divorce, Family and Real Estate
Duquesne University School of Law
Richard Lebovitz graduated from Emory University with a BA in 1989 having majored in Political Science and Economics. He Graduated from Duquesne University School of Law in 1992, and has been admitted to the Pennsylvania Bar since 1992, and the Maryland Bar since 2005. Richard heads up the office family and Real Estate sections. He represents clients with domestic relations matters, real estate matters, landlord/tenant disputes, litigation, Veteran's claims, contracts and estate practice. He is a member of the Baltimore County, Baltimore City and State of Maryland Bar Associations as well as the Maryland Association for Justice, (formerly Maryland Trial...
Laura Thomas
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Laura Thomas
Columbia, MD Estate Planning Attorney
(240) 813-4885 10490 Little Patuxent Parkway
Suite 600
Columbia, MD 21044
Estate Planning, Probate and Tax
Villanova University School of Law and The Catholic University of America Columbus School of Law
Laura Thomas is the owner of Legacy Legal Planning, LLC. She advises individuals, families and small business of their estate planning needs and tax needs. Laura takes extra care to accommodate her clients’ wishes, understanding that estate administration is often emotionally difficult, and that a well formed plan can be crucial to helping a family get through a challenging time. She is diligent in her drafting of wills, trusts, advance directives, powers of attorney, business formation agreements and transfer documents. Laura is an active member of the Maryland State Bar Association Estate & Trust Section Council, the Howard County Estate Planning...
Stephen John Reichert
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Stephen John Reichert
Baltimore, MD Estate Planning Lawyer with 23 years of experience
(410) 299-4959 2221 Lake Ave.
Baltimore, MD 21213
Free ConsultationEstate Planning, Business, Probate and Real Estate
University of Maryland Francis King Carey School of Law
A motivated and relentless advocate for his clients, Stephen J. Reichert personally handles all aspects of each case from consultation to resolution. Mr. Reichert is a dedicated listener who understands the unique legal needs of his clients and helps them meet their needs in the most effective ways possible. Mr. Reichert received a degree in philosophy at Trinity College before receiving his Juris Doctorate from the University of Maryland School of Law. He has served on the Maryland Journal of International Law and Trade and The Federal Circuit Bar Journal, and directed and advised student attorneys working...
Marie-Yves Nadine Jean-Baptiste
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Marie-Yves Nadine Jean-Baptiste
Towson, MD Estate Planning Lawyer
(443) 707-8692 600 Washington Avenue
Suite 201
Towson, MD 21204
Estate Planning, Probate and Tax
University of Baltimore School of Law and University of Baltimore School of Law
As the Managing Owner of The Saint Yves Law Firm, Attorney Marie-Yves Nadine Jean-Baptiste concentrates her legal practice on Trusts and Estates and Taxation. Located in Towson, Maryland, Marie-Yves is passionate about providing a better future for those in need of legal services/protection. Attorney Nadine Jean-Baptiste believes that the right representation can make the legal process not seem as scary. Marie-Yves is licensed to practice law in Maryland and Federal District Court.
Craig E. Berman
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Craig E. Berman
Hunt Valley, MD Estate Planning Attorney with 29 years of experience
(410) 308-0300 307 International Circle, Ste. 620
Hunt Valley, MD 21030
Estate Planning, Business and Elder
University of Baltimore School of Law
Craig E. Berman, Esq, CPA, is an attorney licensed to practice before the courts of the State of Maryland. He is a member of the Maryland State Bar Association serving as a member of the estate planning and elder law committee sections. Craig Berman is a certified public accountant licensed in the State of Maryland who has been active on the young members committees of the Maryland Association of Certified Public Accountants and the Alumni Association of the University of Baltimore School of Law. Craig Berman is also a member of the Maryland Senior Resources Network and engages in various...
Mark Edelson
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Mark Edelson
Baltimore, MD Estate Planning Lawyer with 14 years of experience
(800) 385-2243 400 E Pratt St
Suite 900
Baltimore, MD 21202
Estate Planning, Appeals, Bankruptcy and Business
University of Maryland School of Law
Thomas B Stahl
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Thomas B Stahl
Columbia, MD Estate Planning Lawyer
(410) 696-4326 6990 Columbia Gateway Dr
Suite 360
Columbia, MD 21046
Estate Planning, Elder, Family and Probate
University of Baltimore School of Law and University of Aberdeen (Scotland)
Thomas B. Stahl is an accomplished family law and estate planning attorney in Columbia, Maryland. Mr. Stahl is the owner of the Law Offices of Thomas Stahl and represents clients throughout central Maryland and the Washington, D.C., area. He has vast experience with family law cases involving divorce and child support and custody and helping clients with estate administration, probate, trusts and wills. Mr. Stahl has over a decade of legal experience and is an established family law attorney. Prior to founding his firm, he served as a clerk for a judge on the bench of the Circuit Court for...
Justin Esworthy
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Justin Esworthy
Towson, MD Estate Planning Attorney with 18 years of experience
215 Washington Ave.
Towson, MD 21204
Estate Planning, DUI & DWI, Personal Injury and Traffic Tickets
Tulane University School of Law
Justin W. Esworthy is the founding Member of Esworthy Law, LLC with extensive litigation experience, having tried over one thousand cases throughout the State of Maryland, the Commonwealth of Pennsylvania, and the Commonwealth of Virginia. Justin has obtained favorable results for both civil and criminal clients through both pre-suit representation as well as trial victories. Prior to law school, Justin studied in Buenos Aires, Argentina and obtained his B.B.A from Hofstra University. He earned his J.D. from Tulane University Law School and then began his law career in the courtroom as an Assistant Public Defender representing clients on charges...
Edward P. Parent
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Edward P. Parent
Baltimore, MD Estate Planning Attorney with 18 years of experience
(800) 385-2243 400 E Pratt St
Suite 900
Baltimore, MD 21202
Free ConsultationEstate Planning, Appeals, Arbitration & Mediation and Business
University of Maryland Francis King Carey School of Law
Neveen H. Kurtom
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Neveen H. Kurtom
Columbia, MD Estate Planning Lawyer with 18 years of experience
(443) 741-2567 10015 Old Columbia Road
Suite B-215
Columbia, MD 21046
Estate Planning, Divorce, Family and Probate
University of Baltimore School of Law
Mr. Paul A. Capriolo
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Mr. Paul A. Capriolo
Westminster, MD Estate Planning Lawyer with 39 years of experience
(410) 871-3091 196 East Main Street
Westminster, MD 21157
Free ConsultationEstate Planning, Criminal Defense, DUI & DWI and Divorce
The Catholic University of America
Paul Capriolo has been practicing law for over 30 years. He resides in Carroll County Maryland and practices primarily in his home County of Carroll and also in the neighboring Counties of Howard and Baltimore. In addition to being a lawyer, Paul is a Family Law mediator and conducts both private mediation and Court ordered mediation in his role as a mediator appointed by the Judges of the Circuit Court for Carroll County Maryland. In 2014, Paul Capriolo merged his practice with Cynthia Hatten Unglesbee and we now provide more comprehensive services for the benefit of our clients.
Gregory Philip Jimeno
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Gregory Philip Jimeno
Glen Burnie, MD Estate Planning Attorney with 25 years of experience
(410) 590-9401 7310 Ritchie Highway
900
Glen Burnie, MD 21016
Estate Planning, Elder and Probate
University of Baltimore School of Law
When you need your estate plan to work, it’s already too late. That is not a position you want to find yourself in – as Greg Jimeno knows all too well. Greg’s grandparents crafted their estate plan with two main concerns: protecting the assets they had spent their lives accumulating, and the high cost of nursing home care. They thought they had a plan that helped them to balance these two competing concerns but, when the time came, Greg watched as they realized that the estate planning tools they had relied upon did not protect them as well as they could...
Andrew Gross
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Andrew Gross
Towson, MD Estate Planning Lawyer with 15 years of experience
(443) 846-0740 600 Washington Avenue, Suite 201
Towson, MD 21204
Free ConsultationEstate Planning and Elder
University of Baltimore School of Law
Mr. Gross began his legal career at civil litigation firm dedicated to helping the victims of juvenile lead poisoning, before becoming an Assistant State’s Attorney in Baltimore City. From there, he joined the U.S. Army’s Judge Advocate General’s Corps, and was assigned to various locations around the United States, where he advised military leaders at all levels. He also had the opportunity to represent Soldiers in front of numerous Courts-Martial and Administrative Proceedings. Upon leaving the Army, Mr. Gross joined a medium-sized civil litigation firm in Towson before taking the opportunity to return to where he started as a law...
Brittany Laine Stouffer
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Brittany Laine Stouffer
Towson, MD Estate Planning Attorney with 11 years of experience
(443) 470-3599 658 Kenilworth Drive, Suite 203
Towson, MD 21204
Free ConsultationEstate Planning, Elder and Probate
University of Baltimore School of Law and University of Baltimore School of Law
Britt is a dynamic and energetic Attorney who has dedicated her career to advancing the field of Estate Planning and Elder Law. She is a staunch advocate for the protection and privacy of her clients and has made great advances in Maryland with the Stouffer Legal NFA Trust and Family Gun Trusts. These are wealth preservation and privacy strategies that were previously only available to the wealthy and well connected, now tailors to protect firearm owners and their families. She has also pioneered the Maryland Asset Protection Trust designed for protection from the growing costs Nursing Homes and unexpected predators,rather...
Nicole Rose Hewitt
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Nicole Rose Hewitt
Lutherville, MD Estate Planning Lawyer with 25 years of experience
(410) 567-5500 1447 York Rd.
Suite 204
Lutherville, MD 21093
Estate Planning, Elder, Probate and Real Estate
University of Baltimore School of Law
Nicole Hewitt specializes in Estate Planning and Administration, Elder Law, Special Needs Planning, Business Planning, and Real Estate Transactions, with a particular focus on tax implications. She provides expert legal guidance to individuals, business owners, young families, retirees, and the elderly, helping them achieve their estate, tax, and medical assistance planning goals. Additionally, Nicole has extensive experience working with individuals and families with special needs, including the establishment of trusts and adult guardianships. Before co-founding HWK Law Group, Nicole built a robust career that included roles as a senior tax associate with two Big 5 accounting firms, an associate at a...
Jeffrey P. Rogyom
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Jeffrey P. Rogyom
Towson, MD Estate Planning Lawyer with 23 years of experience
(410) 929-4578 215 Washington Avenue, Suite LLZ
Towson, MD 21204
Free ConsultationEstate Planning, Business, Real Estate and Tax
Boston University School of Law and Loyola University New Orleans
Jeff graduated from Boston University School of Law’s Tax LLM program and practice as a tax, business, and estate planning attorney.

Jeff advises clients on legal and tax issues relating to business transactions, start-ups, corporate mergers & acquisitions, business successions, estate planning, and real estate. Jeff practices both federal and state tax law, and he assists individuals and businesses with tax audit defense and tax planning in the areas of income, corporate, partnership, franchise, sales and use, property, and estate taxes. Jeff's background allows him to consider clients' personal, business, and tax needs. Jeff was the 2013 president...
Sheri A. Mullikin
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Sheri A. Mullikin
Mount Airy, MD Estate Planning Attorney with 25 years of experience
(240) 394-9544 3165 Caveat Ct.
Mount Airy, MD 21771
Estate Planning and Family
The Catholic University of America Columbus School of Law
As an adoptive mother of 5, Sheri A. Mullikin represents expectant mothers and fathers, adoptive parents, and children in private or independent, agency, and international adoptions throughout central Maryland, including newborn, stepparent and other relative/kinship adoptions. Ms. Mullikin also helps individuals and families protect their loved ones through estate planning and administration legal services, including wills, trusts, powers of attorney, and advance health care directives.
Helen Smith
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Helen Smith
Baltimore, MD Estate Planning Lawyer with 20 years of experience
(410) 539-2800 36 S. Charles Street, Suite 2300
Baltimore, MD 21201
Free ConsultationEstate Planning
University of Baltimore and University of Baltimore School of Law
Jonathan Weetman
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Jonathan Weetman
Westminster, MD Estate Planning Lawyer with 15 years of experience
(410) 236-0056 909 Baltimore Blvd
Suite 101
Westminster, MD 21157
Estate Planning, Business, Construction and Employment
University of Maryland Francis King Carey School of Law
Jon is an attorney who specializes in business law who also serves as a business counselor. His passion is enriching the lives of entrepreneurs by making their businesses better. Jon has been the Director of Entrepreneurship and Workforce Development for the Carroll County Department of Economic Development. While there, he worked to establish a leading business support service network that includes the Carroll Business Path, the Carroll County Small Business Loan Fund, and the “Know Before It’s Go” regulatory compliance assistance program. In addition, he worked to improve workforce development as head of the Carroll County Business and Employment Resource Center. Before...
Kerri Bloom Cohen
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Kerri Bloom Cohen
Towson, MD Estate Planning Lawyer with 22 years of experience
(410) 657-2515 606 Baltimore Avenue
Suite 407
Towson, MD 21204
Estate Planning, Divorce, Family and Probate
University of Baltimore School of Law
As a native of Baltimore, Maryland, Attorney Cohen has been practicing here for over 20 years. She established the Law Offices of Kerri Cohen after working for 11 years for the State of Maryland in Baltimore City at the Office of the Public Defender as an experienced criminal defense trial attorney. She represented clients charged with serious felonies such as homicide, rape, robbery and drug charges among other crimes. Attorney Cohen has tried hundreds of cases before Judges and Juries in the Circuit Court, District Court and Juvenile Courts. Attorney Cohen graduated Magna Cum Laude from the University of...
Nicole M. Whitaker
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Nicole M. Whitaker
Towson, MD Estate Planning Lawyer
(410) 207-9272 406 W Pennsylvania Avenue
Suite 200
Towson, MD 21204
Estate Planning, Family and Immigration
University of Baltimore School of Law
Nicole M. Whitaker, owner of Whitaker Legal, LLC, is also an adjunct professor at the University of Baltimore School of Law where she teaches Legal Analysis, Research and Writing. After living in Madrid, Spain, Ms. Whitaker speaks Spanish fluently. In her free time, she teaches English as a Second Language for the Community College of Baltimore County.
Jayme L. Levy
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Jayme L. Levy
Towson, MD Estate Planning Lawyer with 14 years of experience
(410) 512-6605 100 West Rd.
Suite 300
Towson, MD 21204
Free ConsultationEstate Planning, Elder, Probate and Social Security Disability
University of Baltimore School of Law
Lee David Carpenter
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Lee David Carpenter
Timonium, MD Estate Planning Attorney with 17 years of experience
(410) 209-6426 1954 Greenspring Dr.
Suite 605
Timonium, MD 21093
Free ConsultationEstate Planning
University of Maryland Francis King Carey School of Law
Lee Carpenter is a Maryland attorney whose practice areas include estate planning and administration, trust formation, and business and corporate law.

Mr. Carpenter works with clients at all asset levels to develop comprehensive estate plans using wills, powers of attorney, advance medical directives, real estate deeds, and other planning tools. Depending on the client’s individual needs, he may also prepare trust documents to help reduce estate taxes, provide for minor children, or care for people with special needs.

His corporate work includes the formation of small businesses and nonprofits as well as commercial leases, employee agreements, and similar matters.

Mr. Carpenter teaches...
Thomas O’Toole
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Thomas O’Toole
Baltimore, MD Estate Planning Lawyer with 36 years of experience
(866) 573-0441 201 N Charles St
#2102
Baltimore, MD 21201
Free ConsultationEstate Planning, Business, Medical Malpractice and Probate
The Catholic University of America Columbus School of Law
Estate Planning Attorneys in Nearby CitiesEstate Planning Attorneys in Nearby Counties

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