Tax and Estate Planning with Real Estate, Partnerships, and LLCs

PLI s Tax and Estate Planning with Real Estate, Partnerships and LLCs provides you with clear, useful insight into estate planning, asset protection, and charitable giving using real estate, real estate partnerships, and LLCs. This practical, plain-English planning tool brings you important analysis of the 2005 Tax Increase Prevention and Reconciliation Act, 2006 Pension Protection Act, and 2006 Tax Relief and Health Care Act. Among the key areas covered are personal residence tax issues; choice of entity; partnership and LLC tax law; REITS; distressed and awkwardly-held real estate; capital gains; tax-free exchanges; deductions and credits associated with constructing, leasing and improving real estate; charitable giving; exempt organizations; general estate planning; and estate planning valuation and discount issues. Tax and Estate Planning with Real Estate, Partnerships and LLCs includes more than 200 examples that clarify difficult issues; easy-to-use footnote references for virtually every statement; and abundant paragraph headings that concisely describe the topics under discussion. Updated at least once a year, Tax and Estate Planning with Real Estate, Partnerships and LLCs is a vital planning resource for tax and estate planning professionals, tax and real estate attorneys, and investment professionals, and accessible reading for interested investors.