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Results: 1-10 of 29

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


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


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


Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010
  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • USA
  • December 22 2010

On December 17, 2010, President Barack Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, which has been designated P.L. 111-312 (Act


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


Estate planning under a new law
  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • USA
  • December 29 2010

Estate planning has been altered significantly by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Act), signed on December 17, 2010


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


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


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