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"Official" means either a State or public official (including members of boards and commissions).

"Person" includes an individual or business entity.

"Regulated Lobbyist" means any entity/person or its employer required to register pursuant

to the lobbying provisions of the Public Ethics Law.

"Reporting period" means the period covered by the Statement. An annual financial disclosure

statement covers the previous calendar year and is due by April 30

each year. A termination

statement covers the portion of the current calendar year served by the filer, beginning on January 1

to the last day the position is held.

“Tenants by the Entirety” means an undivided equal ownership interest with survivorship rights in

real property with one’s spouse.

Attributable Interest

Section 5-608 provides that certain property and business interests not directly held by a person

may be attributed to him or her and must be reported on the financial disclosure statement. The

circumstances under which attribution occurs are as follows:

1. If you owned a 30% or greater equity interest in any business entity during the reporting period

and that business entity holds a property or business interest which, if you owned directly, you would be

required to report on Schedule A, B, or C, the interest is attributable to you and you must report it on the

appropriate Schedule. This limited attribution does not reduce or affect in any way the requirement for

disclosure on Schedule A of real property held by a partnership even if the filer holds less than a 30%

interest in the partnership.

2. If your spouse or child holds a property or business interest which you would have to report on

Schedule A, B, or C, if you owned it directly, and if you exercised direct or indirect control over that

interest at any time during the reporting period, the interest is attributable to you and must be reported

on the appropriate Schedule.

3. If at any time during the reporting period you (a) held a reversionary interest in a trust or estate

or (b) were the beneficiary of a trust or estate or (c) were the settler of a revocable trust, then any

interest held by the trust or estate which you would have to report on Schedule A, B, or C, if you

owned it directly, is attributable to you and must be reported on the appropriate Schedule. For

purposes of this attribution provision, you are a beneficiary of a trust if you are a current income

beneficiary, either receiving income or currently entitled to receive income, or if you have a current

ownership or other interest in the corpus of the trust. Beneficiaries of an estate include immediate

beneficiaries of an estate even if it is not settled. A trust, within the meaning of this section, does not

include a common trust fund or a trust which forms part of a pension or profit-sharing plan that has

more than 25 participants.

Unknown Information

COMAR 19A.03.01.04B provides that board and commission members “shall report the information

specified in this section, if known, for the reporting period.”

If you claim not to know information requested

on the form, state "unknown" in response to that question on the statement. Information in the public

records or otherwise obtainable is not "unknown," and must be reported.

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October 1, 2017

Board And Commission Members Financial Disclosure Statement Instructions (Form 2) - Maryland State Ethics Commission Page 4