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Six proposed tax increases included in President Obama's FY 2014 budget

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • April 25 2013

On April 10, 2013, President Obama released the fiscal year 2014 federal budget. Among the numerous proposed budget provisions, listed below are six

Estate planning: more important than ever

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • November 3 2008

As we approach the holiday season, our focus naturally turns to loved ones

Recent decision further clouds the muddy waters of annual exclusion giving

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • May 27 2010

Present law allows a donor who desires to make a gift the ability to transfer up to $13,000 per donee, per calendar year, free of the gift tax and without the requirement of filing a gift tax return

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

Estate planning -- an update

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • November 30 2011

After three months of deliberations, the Joint Select Committee on Deficit Reduction (the Super Committee) charged with finding ways to cut the nation's deficit, has failed to produce any proposals to reduce the debt

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

Non-tax reasons for your well-tailored estate plan

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • October 31 2012

When was the last time you took a good hard look at your estate plan?

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

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