August 2018 - Vol. 54, No. 8

New Tax Act Brings Major Changes to U.S. International Taxation System

A Brief Look at the New Participation Exemption

The Surprisingly International Tennessee

Tennessee has many international ties that often surprise practitioners. Some of the largest multinational companies in the world are headquartered here, and more than 147,000 Tennesseans are employed by foreign-based companies. In fact, Tennessee is the number one state for jobs created through foreign direct investment. Tennessee has frequently earned top marks for its business-friendly environment, and it is likely to be the beneficiary of increased investment by U.S.

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Perfecting ‘De Novo’ Appeals

Amended Statute Now Allows Any Party to Bring Up Issues for Review, Regardless of Who Perfects a General Sessions Court Appeal

Imagine you represent a man who is sued in general sessions court by an ex-girlfriend, alleging he owes her money for various expenditures she incurred while dating him a year ago. When the parties broke up, she had prosecuted a domestic assault criminal warrant against him that was found to be groundless and dismissed, but not before he had lost his job and been unable to obtain employment for a period of time. He files a cross-action against her for damages for malicious prosecution.

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Increased Indigent Defense Rates Now in Effect

The new 25 percent pay increase for indigent defense officially went into effect on July 1. The increase, the first of its kind in 20 years, was approved by the General Assembly this year. The hourly rate paid to court-appointed lawyers representing indigent parties is now $50 an hour for all services, while limits on the total amount of compensation a lawyer can receive in certain cases have been raised by $250 to $500.

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Former Tennessee Supreme Court Chief Justice EDWARD RILEY ANDERSON died in July at the age of 85. In his judicial career, Anderson served three years on the Court of Appeals, 16 years on the Tennessee Supreme Court, and five terms as chief justice. During his tenure on the Supreme Court, he led the way for innovative improvements to the outreach and functionality of the Tennessee judiciary. When he retired from the court in 2006, Anderson had served as chief justice longer than anyone else in the preceding 40 years.

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Ida B. Wells

Fearless Journalist from Memphis Who Changed the World

Unlike today, there was a time when journalists were admired for their fearless pursuit of the truth.

Today’s climate features hostility toward freedom of the press and negative attitudes toward journalists. Public perception of the press as the public’s watchdog and the protective fourth estate is vanishing. Reporters have even faced assault for their reporting in the United States.[1]

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Serving All Members of Our Profession

Having heard rumblings over the years about certain positions taken by the Tennessee Bar Association, it is important to keep in mind the purposes of the Association. Our Bylaws state:

The purposes of the Association shall be to foster legal education, maintain the honor, dignity and well-being of the members of the legal profession, enhance the performance of the legal profession, cultivate professional ethics and fellowship among its members and promote responsible relationships between the legal profession and the public.

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Fees for Appointed Counsel in Criminal Cases Should Be Raised

Our government was founded as a constitutional democracy; protecting human rights, which do not need to be created but which need to be respected, was a principal motivating factor of our founding fathers and mothers. They understood that creating a foundational document assuring these rights was only the first step and that the document would fail in its central purpose if there was no one to protect and enforce the rights contained therein.

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Lawrence “Larry” J. Laurenzi, a former U.S. attorney, has joined Baker Donelson's Government Enforcement and Investigations Group. Laurenzi, who joins as of counsel, brings more than 35 years of experience with the U.S. Department of Justice for the U.S. Attorney’s Office, Western District of Tennessee, including an appointment as U.S. attorney from 2008 to 2010. After beginning his career serving as a trial attorney, Laurenzi went on to serve as criminal chief, before becoming first assistant U.S. attorney.

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Licensure & Discipline


On June 20, the Supreme Court of Tennessee reinstated Campbell County lawyer Timothy Paul Webb to the practice of law, effective immediately. Webb had been suspended by the Supreme Court of Tennessee for five years on Sept. 26, 2016, with two years active suspension and the remainder on probation with conditions. Webb filed a petition for reinstatement to the practice of law pursuant to Tennessee Supreme Court Rule 9, Section 30.4.

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SARs and PEPs

The news is full of intrigue, innuendo, and perhaps even a few facts associated with certain financial transactions connected to a number of “politically exposed people” or “PEPs.” A PEP is an individual who, because of his or her prominent public functions or position, may present a higher risk for potential involvement in corruption, abuse of influence, or bribery because of the position he or she holds.

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