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

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


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


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


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


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


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."


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received announcements from one or more of your financial advisors informing you that the federal estate tax has been repealed effective January 1, 2010, and explaining the technical details of this development


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."


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


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