Business & Real Estate Taxation Articles

Bloomberg Tax: Tax Management Estates, Gifts and Trusts Journal – Using Charitable Remainder Trusts to Defer Reporting the Gain Realized From the Sale of Marketable Securities for Cash

For appreciated marketable securities owners who do not want to wait until the income tax-free step-up in basis at death or cannot take advantage of …

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Is a Prenup Really Necessary for Assets in a Spendthrift Trust?

It’s a Family Affair: Is a Prenup Really Necessary for Assets in a Spendthrift Trust  answers the question asked by its co-authors Stephen Breitstone, the Head …

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What You Need to Know about Freeze Partnerships

By Andrew L. Baron In this article, Andrew discusses basic information about preferred freeze partnerships. These financial sophisticated structures have become a significant tool in …

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Jeffrey A. Galant and Dana L. Mark on CRI-Leslie – Musings on Plain Meaning, Absurdity and Capital Gain

Jeffrey A. Galant, counsel to Meltzer Lippe’s Tax & Tax Controversy, Trusts & Estates, Tax-Exempt Organizations, and Wealth Preservation & High Net Worth Planning practice …

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Tax Bulletin: Planning for Impact of Tax Cuts and Job Act

This is the first of a series of Bulletins discussing the significant tax law changes and planning opportunities presented by the Tax Cuts and Jobs …

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Taxnotes®: Statutory Clarity for Early Termination of NICRUTs and NIMCRUTs

Stephen M. Breitstone, head of Meltzer Lippe’s Private Wealth & Taxation Group, co-authored, with Jerome M. Hesch and David C. Jacobson, an article published in …

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Portland Business Journal: Tax reform could lead to a huge commercial real estate crash

Steve Breitstone has partnered with local tax experts all over the nation to speak out about certain of the GOP Blueprint proposals which he believes …

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Crain’s Cleveland Business: Learn from our past mistakes to avoid the next real estate bubble

Stephen M. Breitstone and Richard Brown of Integrity Group co-authored this opinion piece which was published on June 6, 2017. http://www.crainscleveland.com/article/20170606/BLOGS05/170609890/learn-from-our-past-mistakes-to-avoid-the-next-real-estate-bubble

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Bloomberg BNA Tax Management Real Estate Journal: Something New in the Toolbox: The Installment Sale-Reacquisition Approach to Real Estate Development Projects

In a fairly common fact pattern in the recent upward-trending real estate market, a taxpayer owns land or air rights that it wishes to develop …

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Bloomberg BNA Tax Management Memorandum Article: A Financial and Income Tax Analysis of Earnouts

One objective of this article is to sensitize the reader to these income tax rules so that unintended and adverse income tax results will not occur. The other …

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