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

Meltzer Lippe Attorneys Stephen M. Breitstone and Jerome M. Hesch will co-present “Increasing the Income Tax and Estate Tax Benefits for the Preferred Partnership with Encumbered Real Estate by Future Leveraging” at the Delaware Bankers Association’s 2023 Delaware Trust Conference on Tuesday, October 17, 2023.

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. The materials first describe how to structure the preferred partnership to maximize the income tax and estate tax benefits. The materials 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 https://bit.ly/47rxnmr.