Stephen M. Breitstone and Jerome M. Hesch to Speak at 2023 Delaware Trust Conference

October 17, 2023 @ 3:15pm


October 17, 2023 @ 4:15pm

Meltzer Lippe Attorneys Stephen M. Breitstone and Jerome M. Hesch will speak on “The Income Tax and Estate Tax Benefits for Encumbered Real Estate with Negative Capital Accounts Using the Preferred Partnership – Using the preferred partnership for mortgaged real estate as an estate freeze and obtain a step-up in basis at death to eliminate phantom capital gains” on Tuesday, October 17, 2023 at the 2023 Delaware Trust Conference.

This presentation will first describe how to structure the preferred partnership to maximize the income tax and estate tax benefits. The presentation will then address how to structure distributions of cash from future financings to simultaneously increase step-up in basis at death, and reduce the value included in the decedent’s estate.

For more information and to register, please visit