Tax Publications"State Tax Incentives: Putting Money on the Table"
Burnie Maybank
Made In SC  July 2010
The July 2010 edition of Made in SC features an article written by Nexsen Pruet's Burnie Maybank. It is a publication of the the South Carolina Manufacturers Alliance.
Use of Trust Decanting to Extend the Term of Irrevocable Trusts
William R. Culp, Jr and Briana L. Bennett
Estate Planning, Vol. 37, No. 6 June 2010
Court's Ruling Expanded Availability of Job Development Credits
Burnie Maybank
Journal of Multistate Taxation and Incentives - Volume 20, Number 3, June 2010 June 1, 2010
Nexsen Pruet attorney Burnie Maybank authored an article entitled "Court's Ruling Expanded Availability of Job Development Credits" for the June 2010 edition of the Journal of Multistate Taxation and Incentives.
Trust Decanting: An Overview and Introduction to Creative Planning Opportunities
Real Property, Trust and Estate Law Journal, Vol. 45, Issue No. 1 (co-author) Spring 2010
Federal Tax Consequences of State Economic Development Incentives
Burnie Maybank
March 31, 2010
Nexsen Pruet attorney Burnie Maybank presented this information about federal income tax consequences of state economic development incentives at the Columbia Tax Council on March 31, 2010.
South Carolina Energy Overview
Burnet R. Maybank, III
November 3, 2009
Nexsen Pruet attorney Burnie Maybank gave this presentation about energy incentives at the Greenville Chamber Transportation and Energy Summit on November 3, 2009. Topics covered include: S.C. energy statistics, Stimulus Funding for S.C., Certified Renewable Energy Bonds, State Tax Incentives, Solar Energy Credit, Alternative Motor Vehicle Credit, Plug-In Hybrid Vehicle Credit, Ethanol or Biodiesel Production Credits, Credit Application and Allocation, Ethanol or Biodiesel Research and Development Credit, Biomass Resources Credit, and Credit for Renewable Fuels.
Client Alert: Reassessment May Boost Property Taxes
Andrew Colvin Beaufort County
August 26, 2009
In 2009, there will be a countywide reassessment in Beaufort County. Due primarily to market conditions, the Beaufort County Assessor's Office has said it expects a record number of appeals this year. While we hope the assessor’s appraisals would fall in line with recent market conditions, we believe that in many cases your taxes may actually increase.
Counties Authorized to Provide Property Tax Relief to Large Corporate Jets
Burnie Maybank
Palmetto Aviation - Summer 2009 August 10, 2009
I probably don’t need to tell you property taxes on planes in South Carolina are high. (By some estimates, they are among the very highest in the United States.) Actually, if you are among the many aircraft owners who keep their plane elsewhere as much as possible and hope the tax man never comes calling, I may need to tell you this....
Closely Held Business Interests and the Trustee's Duty to Diversify
W. Curtis Elliot, Jr. & Briani L. Bennett
Trust and Estates
American Health Lawyers Association Practice Groups E-mail Alert
The U.S. House of Representatives passed a new pension bill (H.R. 4) late Friday, July 28th, which includes various provisions applicable to tax-exempt organizations.
Planning a Reverse Exchange
J. James Duggan
2005
This article explains the sweeping new law that now allows reverse tax deferred exchanges for the sale of real estate.
North Carolina's Newest Economic Development Tool - Tax Increment Financing
Pat Brown
2004
The approval by North Carolina voters in 2004 of "Amendment One" to the State Constitution triggered the effectiveness of the North Carolina Project Development Financing Act.
Outline: Charitable Gifts of Real Estate - Private Foundation Issues
Suzanne G. Odom
October 18, 2001
The outline provides a summary discussion of how the self-dealing excise taxes may be imposed when charitable remainder trusts and charitable lead trusts receive gifts of real property.
State Tax Incentives Newsletter - July 2001
July 7, 2001
Everything You Ever Wanted to Know About the Elective Share
William G. Newsome III
June 15, 2001
The Need for Capital
N. Randolph Scott and William S. McMaster
Executive's Business Guide as a Supplement to The State's Columbia Business Journal May 7, 2001
Co-authored article in a supplement to The State's Columbia Business Journal.
Fee In Lieu of Taxes and Special Source Revenue Bonds/Credits in South Carolina 2000
April C. Lucas
2001
This brochure outlines the basic parameters of the Fee in Lieu of Taxes ("FILOT") and Special Source Revenue Bond programs in South Carolina, each of which has the net effect of reducing the burden of property taxes for qualifying businesses.
State Tax Incentives Newsletter - January 2000
January 2000
How to Sell Your Real Estate without Paying Any Tax
James Duggan
From the Law Journal, An Executive's Guide to the Law - A special supplement to the Charleston Regional Business Journal 1998
The technique is referred to as a tax-free like-kind exchange and has been used successfully for decades.
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