Real Estate Tax Issues & Estate Planning Strategies

Presented by John P. Bradbury – 2.5 hours

1. Taxes and Real Estate – The Basics  (40 minutes)
2. Current tax regimes and the goals of estate planning  (20 minutes)
3. Discussion of real estate special attributes for estate planning (10 minutes)
4. An introduction to Family Limited Partnerships (20 minutes)
   1. An overview of Chapter 14 special valuation rules for intrafamily transfers
5. Techniques especially suited to estate planning with real estate (60 minutes)
   1. Qualified Personal Residence Trust (QPRT)
   2. Grantor Retained Annuity Trust (“GRATs”)
   3. Low Interest Loans
   4. Transfers for Consideration
      1. Installment Sales
      2. Self-Cancelling Notes
      3. Private Annuities