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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


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


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


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


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


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


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


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