We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 11-20 of 29

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

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

Estate planning after the Tax Act of 2010

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • July 27 2011

President Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 on December 17, 2010 (the Act

Out of sight isn’t out of (the IRS’s) mind: the expanding universe of foreign disclosure requirements

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • July 27 2011

Taxpayers who fail to comply with U.S. income tax and foreign asset reporting requirements face draconian civil and criminal penalties, and enforcement of these requirements remains a priority for the IRS

Does your estate plan still fit your estate?

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • August 3 2011

Often, once the will has been signed it is stuffed away in a desk, filing cabinet or safety deposit box only to be forgotten

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

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

Charitable contributions of appreciated property

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

The holiday season is a particularly good time for many individuals to consider donations to their favorite charities, whether the contribution is in cash or by the transfer of property

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

Obama’s revenue proposals have far reaching estate planning consequences

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • February 22 2012

The Obama Administration's recently released Fiscal Year 2013 Revenue Proposals, if enacted, will have a drastic effect on estate planning