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Results: 11-20 of 29

Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010
  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • USA
  • December 22 2010

On December 17, 2010, President Barack Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, which has been designated P.L. 111-312 (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


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


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


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


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


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


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."


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


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