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Results: 1-10 of 29

New tax provisions make expatriation more costly

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • August 25 2008

On June 17, 2008, President Bush signed into law the Heroes Earnings Assistance and Tax Relief Act of 2008 (the HEART Act

IRS gives taxpayers third chance to report unreported foreign accounts and assets

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • January 10 2012

On January 9, 2012, the Internal Revenue Service (IRS) announced that it has reopened the offshore voluntary disclosure program (2012 OVDP), giving U.S. citizens and resident aliens one more opportunity to disclose foreign financial accounts and assets with reduced penalties

Taxpayers given another chance to tell IRS about unreported foreign accounts and assets

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • February 11 2011

U.S. citizens and resident aliens have another opportunity to disclose foreign holdings with less than normal penalties before August 31, 2011

Year-end tax planning: potential benefits of land contributions for recreation or education

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • December 6 2011

Charitable conservation contributions can be an excellent means of not only making meaningful donations for the public good, but also establishing the basis for potential tax benefits to the donor

Trust and estate investment advice fees held subject to 2 floor

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • January 28 2008

The United States Supreme Court has unanimously decided a question which, in its own words, determines the treatment of "deductions...that total in the billions of dollars annually."

Estate planning under a new law

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • December 29 2010

Estate planning has been altered significantly by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Act), signed on December 17, 2010

Navigating the uncharted waters of estate tax repeal

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • January 5 2010

Congress adjourned for 2009 without addressing the repeal of both the federal estate tax and generation-skipping transfer (GST) tax effective January 1, 2010, unleashing a storm of uncertainty that engulfs both existing estate plans and future estate planning

Gifting: a temporary window of opportunity

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • April 14 2011

The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Act), provides a short-term fix and relief for estate, gift and generation-skipping transfer (GST) taxes

Estate planning considerations: documentation and peace of mind

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • February 8 2013

With the introduction of the American Taxpayer Relief Act of 2012 (Act), the world of estate planning has been injected with a dose of certainty

Spotlight on Tennessee: legislation reduces wealth transfer costs for residents

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • May 4 2012

Legislation passed by the Tennessee General Assembly within the past week has greatly changed the landscape of estate planning for state residents