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Results: 1-10 of 29

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 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


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


Three ways to minimize your estate tax
  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • USA
  • July 26 2012

A major goal of estate planning is to minimize taxes during the transmission of wealth from one generation to another


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


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


Unprecedented transfer tax planning opportunity
  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • USA
  • March 19 2012

The current gift tax law, coupled with historically low interest rates, creates a unique opportunity to shift substantial wealth to younger generations


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


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