Businesses of all types and sizes throughout the United States, Mexico and beyond bring their disputes to Gardere's litigation team and receive practical, responsive, boutique-style attention in return. Our clients have access to the firepower and value of a well-known and highly-regarded Firm's capabilities and interdisciplinary strengths.
Gardere has a national and international energy practice formed around our Energy Industry Team, which is a multidisciplinary group of approximately 80 attorneys with diverse backgrounds, experience and skills specific to the energy industry. Our team includes attorneys who have served as in-house counsel for major energy companies, providing a depth of insight into our clients' needs, issues and concerns. We understand and regularly practice in virtually every sector of the energy, and we represent a wide variety of industry participants from multinational corporations to individuals.
From our offices in the United States and Mexico, our International Practice helps clients operate in today’s global economy. We have more than 30 professionals operating as a boutique within an Am Law 200 law firm and are able to provide focused service with the resources of a large firm. We understand that clients who are engaged in the global marketplace need lawyers who can operate seamlessly across multiple jurisdictions. Our international experts are multi-lingual, are culturally fluent and intimately familiar with various legal systems across the world, especially those in Latin America. Whether you need help with commercial transactions, regulatory matters, customs and import regulations, immigration matters, M&A and joint ventures, international disputes, or international tax planning, Gardere’s international team is here to assist you.
We represent domestic and foreign private funds in all aspects of fund formation, fund operations, platform and add-on acquisitions, and portfolio company operations. Our team has a reputation for being the go-to-lawyers for private equity funds, hedge funds, venture capital funds and family offices. We are known for our vast deal experience, the efficient way we staff and manage our work, and the way we maintain our relationships. We get deals done with sophisticated, strategic, and practical advice tailored to the needs of our clients.
*Not admitted to practice law.
On Jan. 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012, averting most of the tax provisions of the fiscal cliff. The new law, among other items, permanently extends the bulk of the Bush-era tax cuts on income below $450,000 for joint filers (below $400,000 for single filers), permanently amends the alternative minimum tax, extends various tax incentive programs, and establishes a permanent maximum 40 percent unified estate and gift tax with an inflation-adjusted $5 million portable, individual exemption. Most of the law's provisions are effective as of the beginning of 2013, with some tax benefits reinstated as of Jan. 1, 2012. Starting in 2013, high-income taxpayers are subject to (i) increased income tax rates on ordinary income, dividends and capital gain; and (ii) a phase-out of itemized deductions and personal exemptions.
The maximum 2013 federal income tax rates for joint filers (excluding the impact of any phase-out of itemized deductions and personal exemptions) imposed on net investment income are:
Medicare tax on net investment
income above threshold
The Act includes numerous other income tax provisions, including:
Providing permanent alternative minimum tax relief by increasing the AMT exemptions amounts (indexed for inflation) retroactively to 2012.
The Act permanently retains the unified gift and estate tax exemption at $5 million (as indexed for inflation, which is $5.25 million in 2013) and permanently increases the top estate and gift tax rate from 35 percent to 40 percent. Under the Act, the generation-skipping transfer tax rate is increased from 35 percent to 40 percent and the GST exemption is $5 million (as indexed for inflation, and is $5.25 million in 2013). The Act also continues the portability feature that allows the estate of the first spouse to die to transfer his or her unused exclusion to the surviving spouse. All changes are effective for individuals dying and gifts made after 2012.
If you have questions related to the new 2013 income/Medicare taxes, the other income tax provisions of the Act, or other income tax issues, please contact Michael J. Donohue (firstname.lastname@example.org or 214.999.4231) in Gardere's Dallas office, James Howard (email@example.com or 713.276.5391) in Gardere's Houston office, or any other member of the Gardere Tax Team.
Any questions related to the estate and gift tax provisions of the Act or other gift and estate tax issues, please contact Keith V. Novick (firstname.lastname@example.org or 214.999.4238) in Gardere's Dallas office, Lawrence J. Pirtle (email@example.com or 713.276.5721) in Gardere's Houston office, or any other member of the Gardere Trust and Estate Planning Team.
The publications contained in this site do not constitute legal advice. Legal advice can only be given with knowledge of the client's specific facts. By putting these publications on our website we do not intend to create a lawyer-client relationship with the user. Materials may not reflect the most current legal developments, verdicts or settlements. This information should in no way be taken as an indication of future results.
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