Real Estate Committee Event: Moving The Real Estate Empire to the Next Generation
Stephen M. Breitstone and Mark E. Wilensky are presenting at the NYSSCPA’s Technical Meeting sponsored by the Real Estate Committee on 12/3/15. This presentation will take a fresh look at planning opportunities and challenges, and will explore planning techniques that are responsive to the changing environment.
Designed for: Professionals involved in real estate engagements.
Topics will include:
• How to maximize the basis step-up for appreciated
real estate, while reducing estate taxes
• Whether assets in a grantor trust will get a basis
step-up upon the death of the grantor
• Planning to maximize discounts
• Planning for liquidity and Section 6166 deferral of
• A comparison of alternative techniques such as
GRATS, installment sales to intentionally defective
trusts and freeze partnerships under Section 2701
Course Level: Basic/Intermediate
Course Code: TBD
CPE Credits: 2