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#LegalBytes: The Official Podcast of Cummings & Cummings Law

Legal, tax, financial, accounting, and estate planning concepts for business owners and their families

Podcast · By Cummings & Cummings Law · English · Official site

Indexed episodes, last 90 days
73
Latest publication
Sep 24, 2026
Audience
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Earliest in this view
Jul 5, 2026

Latest episodes

  1. Episode · Sep 24, 2026

    How to transfer a corporation out of Maryland to another state [step-by-step] (opens the original)

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    Attorney and CPA Chad D. Cummings notes that Maryland’s Family and Medical Leave Insurance program hits payroll directly. Employers with at least one Maryland-based employee must register. Contributions start January 1, 2027. Benefits start January 1, 2028. The initial state-plan rate is 0.9 percent of wages up to the Social Security cap. Employers may withhold up to 0.45 percent from employees. Firms with 15 or more workers fund the rest. Smaller employers pay less. Existing health or disabilit

  2. Episode · Sep 24, 2026

    How to transfer an LLC out of Maryland with no downtime [step-by-step] (opens the original)

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    Attorney and CPA Chad D. Cummings notes that Maryland’s Building Energy Performance Standards belong in any stay-or-leave analysis for owners of large buildings. The rules cover most commercial and multifamily properties of 35,000 square feet or more: benchmark energy use, tighter direct-emissions limits beginning in 2030, and net-zero direct emissions by 2040. The alternative-compliance payment starts at $230 per metric ton of excess carbon dioxide equivalent in 2030 and rises. A Washington Tim

  3. Episode · Sep 23, 2026

    How to transfer a corporation out of New York to Florida [step-by-step] (opens the original)

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    Attorney and CPA Chad D. Cummings notes that relocation usually starts before anyone announces a departure. The Washington Times reported in May that financial executives were accelerating moves as New York pursued a surcharge on high-value non-primary residences. After Mayor Zohran Mamdani featured Ken Griffin’s $238 million Manhattan penthouse, Griffin said Citadel would double down on Miami and dropped a proposed $6 billion Park Avenue project. The surcharge took effect May 28, 2026. Apollo c

  4. Episode · Sep 23, 2026

    How to transfer an LLC out of New York to Florida [step-by-step] (opens the original)

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    Attorney and CPA Chad D. Cummings notes that New York did not lose millionaires in raw numbers. It lost share. Filers rose by about 34,000 from 2010 to 2022, but New York’s piece of the national total fell from 12.7 percent to 8.7 percent. The Citizens Budget Commission estimated that holding the 2010 share would have meant about $10.7 billion more in personal income tax in 2022 alone. A rebound to 9.0 percent in 2023 still leaves the state well below a decade earlier. Millionaires were less tha

  5. Episode · Sep 22, 2026

    NY business owners: how to relocate your LLC or corporation out of New York [step-by-step] (opens the original)

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    Attorney and CPA Chad D. Cummings notes that New York City’s proposed Delivery Protection Act shows how a local rule can change where a business puts its next facility. Intro 0518-2026 would require certain last-mile operators to employ warehouse and delivery workers directly and generally bar third-party subcontractors for that work. Mayor Zohran Mamdani supports it. Amazon opposes it. It is proposed legislation, laid over in committee after an April hearing, not enacted law. Amazon says the ma

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