Creative Tax Planning for Real Estate Transactions and Investors: A Practical Guide for Real Estate and Tax Advisors and Their Clients

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This program will provide the basic foundation of applicable tax, estate planning and creditor protection rules that apply to real estate transactions and investors, along with an explanation of the primary planning techniques and structures that should be known of and used by real estate, tax and estate planning professionals and their clients.

Topics covered include income tax rates, 1031 exchanges, liability insulation and creditor planning. 

Educational Objectives:
• Income Tax Rates and Basic Rules that Apply
• Capital Gains Income
• Passive Losses and Planning for Passive Losses
• Delayed 1031 Exchanges
• Liability Insulation and Creditor Planning
• Estate and Gift Tax Planning
• Discounted Gifting
• Valuation issues and strategies



Alan S. Gassman, J.D., LL.M. practices law in Clearwater, Florida. Each year he publishes numerous articles in publications such as BNA Tax & Accounting, Estate Planning, Trusts and Estates, The Journal of Asset Protection, and Steve Leimberg’s Asset Protection Planning Newsletters. Mr. Gassman is a fellow of the American Bar Foundation, a member of the Executive Council of the Tax Section of the Florida Bar, and has been quoted on many occasions in publications such as The Wall Street Journal, Forbes Magazine, Medical Economics, Modern Healthcare, and Florida Trend magazine. He is an author, along Kenneth Crotty and Christopher Denicolo, of the BNA Tax & Accounting book Estate Tax Planning in 2011 and 2012. He is the senior partner at Gassman Law Associates, P.A. in Clearwater, Florida, which he founded in 1987.


Christopher J. Denicolo, J.D., LL.M. is a partner at the Clearwater, Florida law firm of Gassman Law Associates, P.A., where he practices in the areas of estate tax and trust planning, taxation, physician representation, and corporate and business law. He is the author of several noted articles in The Florida Bar Journal, BNA Tax & Accounting, Estate Planning Magazine and Leimberg Information Services, Inc. He, Alan Gassman and Kenneth Crotty are the co-authors of the BNA book Estate Tax Planning in 2011 & 2012.


Stephen M. Breitstone leads the Private Wealth & Taxation Group at Meltzer Lippe.  He is counsel to many of the firm’s wealthiest and most prominent clients, providing sophisticated tax and estate planning advice for several large New York real estate families, private equity funds, Wall Street investment bankers, fund managers, corporate executives, large estates and others. He has pioneered many novel tax planning techniques – some combining his broad knowledge of partnership taxation and estate planning. Steve began his practice in large New York City law firms, after graduating from law school in 1982. While beginning to practice as a tax lawyer, Steve studied for his LL.M in Taxation at New York University School of Law and taught courses as an adjunct professor in taxation at Cardozo Law School. During that period, his clientele comprised mainly of large domestic and international institutions and public corporations. After practicing for some years in the large public corporate arena, Steve decided to reestablish his practice and began representing a more entrepreneurial clientele. He started to represent high net worth individuals with real estate holdings and closely-held businesses. During the early 1990's Steve's practice evolved with the changing economic climate. He became increasingly involved in structuring and negotiating real estate workouts and joint ventures. As economic conditions improved, with the rise of the bull market and rapidly accelerating merger and acquisition activity, Steve played a key role as tax advisor in connection with Meltzer Lippe's prominent corporate practice in structuring transactions. He also played a key role in structuring the tax aspects of Meltzer Lippe's technology oriented client activities.

Steve is a frequent lecturer and author of numerous published articles on taxation of real estate transactions and estate planning for real estate owners. Steve currently teaches the course in Tax and Business Planning for Real Estate Transactions as an adjunct professor at Cardozo Law School.    Steve has lectured at the NYU Institute on Federal Taxation, Practicing Law Institute, Notre Dame Tax and Estate Planning Conference, Bloomberg BNA Tax Management Real Estate Board,  Bloomberg BNA Tax Management Estate Planning Board,  National Multi-Housing Conference; and the Federation of (1031) Exchange Accommodators and  for many more institutions. Steve has also lectured at the American Bar Association Tax Section on topics such as Foreign Investment in U.S. Real Estate and Income Tax and Estate Planning for leveraged real estate and many other topics. He is a leader in development of the partnership freeze, an estate planning technique that avoids many income tax pitfalls for leveraged real estate and maximizes the bases step up at death.  Steve is a nationally recognized authority on section 1031 exchanges.