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Results: 11-20 of 29

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 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


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


A letter to our estate planning clients
  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • USA
  • January 15 2010

You may have received announcements from one or more of your financial advisors informing you that the federal estate tax has been repealed effective January 1, 2010, and explaining the technical details of this development


Recent decision further clouds the muddy waters of annual exclusion giving
  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • USA
  • May 27 2010

Present law allows a donor who desires to make a gift the ability to transfer up to $13,000 per donee, per calendar year, free of the gift tax and without the requirement of filing a gift tax return


Spotlight on Alabama: program for unreported offshore accounts
  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • USA
  • April 28 2010

On April 1, 2010, the Alabama Department of Revenue (Department) issued a News Release offering "a time-limited opportunity for anyone trying to avoid Alabama taxes by using hidden, offshore bank accounts to come forward without penalty."


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


Estate planning: more important than ever
  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • USA
  • November 3 2008

As we approach the holiday season, our focus naturally turns to loved ones


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


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."