NYU: Advanced International Taxation Conference (Day 1)
ADVANCED INCOME TAX STRATEGIES: MANAGING PARTNERSHIP NEGATIVE CAPITAL ACCOUNTS ON DEATH
With a focus on income tax, one of the more technical and difficult of advanced planning strategies involves how to manage the significant tax problem of negative capital accounts on the death of a partner. This presentation reviews the partnership income tax rules and considers use of a preferred partnership to eliminate phantom gain inherent in negative capital accounts partnership interests frequently encountered with mortgaged real estate.
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Jerome M. Hesch, Esq., Of Counsel, Meltzer, Lippe, Goldstein & Breitstone, Boca Raton, FL
Stephen M. Breitstone, Esq., Partner, Meltzer, Lippe, Goldstein & Breitstone, Mineola and New York, NY
Speakers
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Jerome M. HeschCounsel
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Stephen M. BreitstonePartner