Estate Planning for Flow-Through Entities: Minimizing Taxes for Partners, Shareholders, and Beneficiaries
Note: CLE credit is not offered on this program
Recording of a 110-minute CPE webinar with Q&A
This webinar will offer estate planning strategies for partners and shareholders. Our panel of trust and estate advisers will provide suggestions to minimize taxes and point out tax hazards to avoid for owners of flow-through entities.
Outline
- Estate planning for flow-through entities: introduction
- Partnerships
- S corporations
- Gifting strategies
- Other planning techniques
Benefits
The panel will cover these and other key issues:
- When should a trust consider an election to be a QSST?
- How the level of participation is determined for an LLC interest held by a trust
- Succession planning for pass-through entities
- Which shareholders might benefit from gifting their interest in an S corporation?
Faculty
Matthew E. Rappaport, Esq., LL.M.
Vice Managing Partner
Falcon Rappaport & Berkman
Mr. Rappaport chairs FRB’s Taxation and Private Client Groups. He concentrates his practice in Taxation... | Read More
Mr. Rappaport chairs FRB’s Taxation and Private Client Groups. He concentrates his practice in Taxation as it relates to Real Estate, Closely Held Businesses, Private Equity Funds, Family Offices and Trusts & Estates. He advises clients regarding tax planning, structuring, and compliance for commercial real estate projects, all stages of the business life cycle, generational wealth transfer, family business succession, and executive compensation. Mr. Rappaport also collaborates with other attorneys, accountants, financial advisors, bankers, and insurance professionals when they encounter matters requiring a threshold level of tax law expertise. He is known for his work on complex deals involving advanced tax considerations, such as Section 1031 Exchanges, the Qualified Opportunity Zone Program, Freeze Partnerships, Private Equity Mergers & Acquisitions, and Qualified Small Business Stock. Mr. Rappaport has served as a trusted advisor for prominent real estate funds, executives of multinational corporations, venture capitalists, successful startup businesses, ultra-high net worth families, and clients seeking creative solutions to seemingly intractable problems requiring tax-focused analysis.
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Andrew L. Gradman, Esq., LL.M.
Of Counsel
Falcon Rappaport & Berkman
Mr. Gradman is Of Counsel in FRB’s Taxation Practice Group. He advises clients on a wide range of federal and... | Read More
Mr. Gradman is Of Counsel in FRB’s Taxation Practice Group. He advises clients on a wide range of federal and international tax matters, including deferral and characterization of income; partnership taxation; corporate taxation; and Opportunity Zones. Mr. Gradman frequently represents closely held family businesses, real estate developers, and cannabis clients. He also has extensive experience in estate and gift tax planning.
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