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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


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


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


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


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


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


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


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