Fall Lecture Series

with Stephen M. Breitstone

Join Stephen M. Breitstone this Fall to learn about the use of the drop and swap andmixing bowl techniques for real estate and partnership tax planning, the income taxation of real estate disposition and captive insurance as an income, estate and tax planning tool. For more information contact Steve at (516) 747-0300 or sbreitstone@meltzerlippe.com .

Tax and Estate P lanning

ABA Tax Planning Work shop: Drop & Swap and Mixing Bowl Techniques

Sept.

21st

American Bar Association

For partners looking to go their separate ways, getting the right assets to the right partners in tax-advantageous ways can be di cult. e use of drop and swap and mixing bowl techniques for these purposes can require sophisticated expertise with real estate and partnership tax planning. e panel will explore the use of these techniques and the audit risk their use may raise at federal and state levels. For more information visit: www.meltzerlippe.com/news_events.php

New York State Bar Association

is half-day program is designed to provide real estate practitioners with a fundamental overview of some of the most common federal tax implications of their transactions, enabling them to discuss these issues with their clients and to participate meaningfully with the clients accountants and tax professionals. Seasoned practitioners will discuss matters of tax ethics that real property transactions may raise and whether those issues may a ect non-tax lawyers. Income tax topics will include a discussion of tax-planning structures that may reduce tax liability on the disposition of real property, such tax-free exchanges, arrangements that may help preserve capital gains, and work-out structures. e panel will also consider tax issues that arise with respect to leases and the best tax entity for owning real property. For more information visit: www.meltzerlippe.com/news_events.php

ABCs of Income Taxation of Real Estate Dispositions

Oct. 22nd h & Oct. 24t

e 72nd NYU Institute on Federal Taxation: Is ere Captive Insurance in Your Future? Fact v. Fable.
NYU Institute on Federal Taxation

Oct. 21st h & Nov. 18t

Captive insurance companies are being promoted as everything from an income and estate tax-planning tool to a way of actually managing risk. is program provides an even handed perspective on whether and where this technique can provide this broad range of bene ts. For more information visit: www.meltzerlippe.com/news_events.php

Meltzer, Lippe, Goldstein & Breitstone, LLP

190 Willis Avenue * Mineola, NY 11501 * (516) 747-0300 * www.meltzerlippe.com