Business & Real Estate Taxation Articles

KISS, Profit Motive and Foreign Currency Contracts

By Jeffrey A. Galant, Counsel to Meltzer, Lippe, Goldstein & Breitstone, LLP Business & Real Estate Taxation practice group. Great artists, including the likes of ...

December 26, 2024

Alter Ego: Protecting Your Corporation’s Tax Status

Alter Ego: Protecting Your Corporation’s Tax Status By Jeffrey A. Galant Like many things in life and the law, context is important, including, for our ...

November 25, 2024

New York Law Journal: A Reminder That Partnership Tax Status Requires Business Purpose and Profit Sharing

By Jeffrey A. Galant Likely, either the partnership or limited liability company is the most flexible of entities now available for business-or investment-related ventures. Whether ...

August 29, 2023

Cryptocurrency – Don’t Look Now, But Here Comes the Tax Man

By Raymond J. Holst The Bitcoin blockchain went live over thirteen years ago on January 3, 2009. If you’re like most investors, you may have ...

January 26, 2022

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 ...

November 14, 2019

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 ...

September 10, 2019

What You Need to Know about Freeze Partnerships

By Andrew L. Baron What is a preferred freeze partnership? A preferred freeze partnership is a partnership that has two distinct classes of ownership interest: ...

June 14, 2019

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 ...

December 28, 2017

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 ...

June 21, 2017

Madoff Victims Who Paid Taxes on Scheme Seek Refunds

By Stephen M. Breitstone and José L. Berra Ponzi scheme has paid it now seems never existed. (1) The question now is whether these victims can get ...

April 15, 2015