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Jay C. Cloud

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Jay C. Cloud

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Bradley Arant Boult Cummings LLP
Roundabout Plaza, 1600 Division Street, Suite 700, P.O. Box 340025
Nashville, Tennessee  37203
(Davidson Co.)

Telephone: 615-252-2318
Fax: 615-252-6318
http://www.@babc.com



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Experience & Credentials Client/Peer Review Ratings™
 


Practice AreasEstate Planning; Estate Administration; Tax Exempt Organizations; Business Transactions; Taxation
 
EducationUniversity of Arkansas, J.D., with honors, 1994; University of Florida, LL.M, Taxation, 1998, Vanderbilt University, B.A., 1991
 
Admitted1994, Arkansas; 1998, Tennessee
 
MembershipsNashville Bar Association (Member, Committees on Estate Planning and Probate, and Tax); Tennessee Bar Association (Member, Executive Council of Estate Planning Section); Middle Tennessee Estate Planning Council.
 
BornSt. Louis, Missouri, September 15, 1968
 
ISLN911239179
 

Articles by this lawyer on Martindale.com


Annual Exclusion Amount Increases
Jay C. Cloud, Brian S. Shelton, January 8, 2009
The annual exclusion amount will increase, effective for gifts made on or after January 1, 2009, from $12,000 to $13,000 per donee.

Federal Estate Tax Exemption Increases; Tennessee Inheritance Tax "GAP" Increases Dramatically
Jay C. Cloud, Brian S. Shelton, January 8, 2009
The federal estate tax exemption will increase from $2,000,000 to $3,500,000 for decedents dying on or after January 1, 2009.

President-Elect Obama's Proposed Reforms to the Federal Estate Tax
Jay C. Cloud, Brian S. Shelton, January 8, 2009
President-elect Obama proposed three items related to federal estate tax reform during the campaign: (i) freezing the federal estate tax exemption amount and top marginal estate tax rate; (ii) creating a "portable" federal estate tax exemption for married individuals; and (iii) continuing...


 

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