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“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

Section 5-607 of the Public Ethics Law requires you to disclose interests and information "if known” for

the calendar year for which the required statement is to be filed. 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.

Blind Trust

A filer having an interest relating to a blind trust should contact the Commission about the filing

requirements.

FORM INSTRUCTIONS

Filing Under Oath

You must file the financial disclosure statement under oath, and willful and false filing is subject to the

penalties of perjury as provided in § 9-101, Criminal Law Article, Annotated Code of Maryland. Public Ethics

Law § 5-602(e) provides that an electronic filer’s submission of the electronic disclosure form is made

expressly under the penalties for perjury.

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October 1, 2017

Financial Disclosure Statement Instructions (Form 1) - Maryland State Ethics Commission Page 5