Jocelyn Szymanowski

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Jocelyn Szymanowski is a principle with law firm of Ferguson, Schetelich & Ballew, P.A.. She received her Bachelor of Science degree in Criminal Justice from the University of Baltimore, her J.D. from Tulane University, and holds an LLM in taxation. Her practice focuses on business and non-profit organizations, real estate, tax, and banking. She was named a Rising Star by Super Lawyers Magazine.

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Jocelyn Szymanowski's Latest Posts

Using Your IRA in Tax Giving

Using Your IRA in Tax Giving

| May 25, 2018

In April, CPN began a series of articles of effective planning under the new tax law with a discussion of Donor Advised Funds.  This month we return to charitable giving to discuss Individual Retirement Accounts. The Tax Cuts and Jobs Act (TCJA) went into effect on January 1, 2018.  One of the biggest changes was […]

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Donor Advised Funds Top Planning Tools Under New Tax Law

Donor Advised Funds Top Planning Tools Under New Tax Law

| April 23, 2018

The Tax Cuts and Jobs Act (TCJA) went into effect on January 1, 2018. Economists argue over the winners and the losers, but one obvious loser was charitable donations and the charities that depend on them. The new tax law nearly doubles the standard deduction in 2018 — to $12,000 for singles and $24,000 for […]

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The Trinity Lutheran Decision: The Supreme Court Expands Free Exercise Rights

The Trinity Lutheran Decision: The Supreme Court Expands Free Exercise Rights

| August 23, 2017

The First Amendment of the United States Constitution has two provisions concerning religion: one prohibiting the government from establishing any religion; and the other guaranteeing each individual the free exercise of religion.  On June 26, 2017, the United States Supreme Court issued its decision in Trinity Lutheran Church v. Comer, the leading case in the […]

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Supreme Court Strikes Down State’s Double Taxation

Supreme Court Strikes Down State’s Double Taxation

| June 7, 2015

On May 18, 2015, the United States Supreme Court declared a provision of Maryland’s State Income Tax unconstitutional as discriminatory against interstate commerce, and thereby in violation of Article I, Section 8 of the United States Constitution. The case is Comptroller v. Wynne.  The specific and technical issue is that Maryland’s personal income tax has […]

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