Maryland Tax, Maryland Audit, Employee Benefit Plans, Maryland Accounting Summer Audit is a full service accounting firm providing Maryland Tax, Employee Benefit Plans, Maryland Accounting, and consulting services to small and closely held businesses in Maryland, Summer Audits is full service certified public accounting firm of highly trained and experienced professionals working with Maryland Tax, Maryland Audit, Employee Benefit Plans, Maryland Accounting, We provide exceptional quality services in Maryland Tax, Maryland Audit, Employee Benefit Plans , Maryland Accounting and management consulting services.

Maryland Tax

For tax year 2007, the Maryland Tax income tax rate is set at 4.75 percent and it applies to the taxable income of residents and nonresidents who derive income from a Maryland Tax source. Nonresidents are subject to a special nonresident Maryland Tax rate of 1.25 percent, in addition to the 4.75 percent rate, for an effective tax rate of 6 percent. More

Maryland Tax Information

Employee Benefit Plans

The Employee Retirement Income Security Act of 1974 (ERISA) is a federal law that sets minimum standards for most voluntarily established pension and health plans (Employee Benefit Plans) in private industry to provide protection for individuals in these Employee Benefit Plans. More

Employee Benefit Plans

Maryland Tax - Maryland Association of Nonprofits