书目

Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014

内容简介

TaxandEstatePlanningwithRealEstate,PartnershipsandLLCscoversimportantrealestatetaxlawandestateplanningissues.Therearemorethan200examplesthatexplainconceptsthat,becauseofcomplexityorotherdifficultiesarehardtoabsorbinnarrativeformonly.Thisworkisdividedintofifteensubstantiveareas.Topicsdiscussedincludethefollowing:taxissuesrelatedtoprimaryandsecondarypersonalresidences;taxissuesapplicabletopartnershipswithmostofthefocusonlimitedpartnershipsasthehistoricallyfavoritevehicleforinvestinginrealestate;limitedliabilitycompanies,alsoafavoritevehicleforrealestateinvestments;passivelosslimitationsand""atrisk""provisions;realestateinvestmenttrusts(REITs);taxissuesrelatedtothedispositionandrestructuringof""distressed""realestate(atopicmadetimelybytherecentcreditmeltdown);like-kindexchanges,oneofthebesttaxsavingmechanismsremainingintheInternalRevenueCode;taxconsequencesassociatedwithinvoluntaryconversionsofproperty;taxissuesapplicabletotheconstruction,improvementandleasingofrealestate;capitalgainsandinstallmentsaleissues;taxissuesrelatedtocharitabletransfersofrealestate;assetprotectiontechniquesinconjunctionwithrealestate;taxissuesrelatedtoexemptorganizationownershipofrealestate;estateplanningideasrelatedtorealestate;discountandvaluationissuesinestateplanning.Alsocoveredishowtheintersectingtaxandestateplanningissuesaffectnon-U.S.citizenswhofindthemselvessubjecttoU.S.taxationandestateplanningissuesofinteresttoU.S.citizenswithinterestsabroad.Transfertaxandrecordationtaxissuesarealsodiscussed.

作者简介

JeromeOstrov,theoriginatingauthor,wasborninBoston,Massachusetts,liveswithhisfamilyinNorthBethesda,Maryland,andpracticeslawinWashington,D.C.withKozuskoHarrisVetterWarehLLP.HereceivedhisB.S.inBusinessAdministration,cumlaude,fromBostonUniversity,hisJ.D.fromAlbanyLawSchoolofUnionUniversity,hisL.L.M.inTaxationfromNewYorkUniversitySchoolofLaw,andhisM.P.A.fromtheJohnF.KennedySchoolofGovernment,HarvardUniversity.RobertF.CollinspracticeslawinMinneapolis,MinnesotaandDenver,ColoradowithLindquist&VennumPLLP.HereceivedhisB.A.inPoliticalScience,cumlaude,fromtheUniversityofMinnesota,hisJ.D.,summacumlaudefromWilliamMitchellCollegeofLawandhisL.L.M.inTaxationfromWilliamMirchellCollegeofLaw.KevinW.KaiserpracticeslawinMinneapolis,MinnesotawithLindquist&Vennum,PLLP.HereceivedhisB.A.inEconomics,cumlaude,andM.S.inAccountancyfromSanDiegoStateUniversity,andhisJ.D.fromWilliamMitchellCollegeofLawinSt.Paul,Minnesota.

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