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: 11-20 of 29

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


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


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


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


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


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


Trust and estate investment advice fees held subject to 2 floor
  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • USA
  • January 28 2008

The United States Supreme Court has unanimously decided a question which, in its own words, determines the treatment of "deductions...that total in the billions of dollars annually."


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


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