Business & Real Estate Taxation Articles

Mission Impossible: Succession Planning and Family Business

By Jeffrey A. Galant Succession planning in the context of family-owned or controlled businesses generally has two overarching concerns: first, who will manage the business, and ...
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Musings on Taxpayer Responsibility

The notion that a taxpayer could be penalized for filing a false tax return is obvious. However, it is not so obvious as to which ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 What is a preferred freeze partnership? A preferred freeze partnership is a partnership that has two distinct classes of ownership interest: ...
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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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