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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: 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


Consider gifting appreciated property
  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • USA
  • February 22 2013

Because of the increase in the higher tax rates, as well as the additional tax on net investment income applied to the taxable income of many


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


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


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."


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


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received announcements from one or more of your financial advisors informing you that the federal estate tax has been repealed effective January 1, 2010, and explaining the technical details of this development


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


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