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Results: 11-20 of 29

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

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 Alabama: program for unreported offshore accounts

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • April 28 2010

On April 1, 2010, the Alabama Department of Revenue (Department) issued a News Release offering "a time-limited opportunity for anyone trying to avoid Alabama taxes by using hidden, offshore bank accounts to come forward without penalty."

Family entities continue as viable planning tool

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • October 7 2009

Two recently-litigated taxpayer victories underscore the continuing viability of family entities (family limited partnerships or LLCs, or FLPs) as an estate planning tool

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

A letter to our estate planning clients

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • January 15 2010

You may have received announcements from one or more of your financial advisors informing you that the federal estate tax has been repealed effective January 1, 2010, and explaining the technical details of this development

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

IRS issues proposed and temporary regulations on portability

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

Portability was introduced into the estate planning wheelhouse by the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010

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?

High income taxpayers to pay additional 3.8 percent Medicare tax on investment income

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • November 6 2012

Section 1411 of the Internal Revenue Code (Code) was created pursuant to the Health Care and Education Reconciliation Act of 2010 and is effective as of January 1, 2013