We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 29

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


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


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


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


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


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


Spotlight on Tennessee: legislation reduces wealth transfer costs for residents
  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • USA
  • May 4 2012

Legislation passed by the Tennessee General Assembly within the past week has greatly changed the landscape of estate planning for state residents


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


Obama’s revenue proposals have far reaching estate planning consequences
  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • USA
  • February 22 2012

The Obama Administration's recently released Fiscal Year 2013 Revenue Proposals, if enacted, will have a drastic effect on estate planning


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