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Articles & Seminar Materials
- June 5 NYS Tax Litigation Seminar: Completion Certificate June 2, 2025
- June 5 NYS Tax Litigation Seminar — Outline May 31, 2025
- June 5 Tax Litigation Seminar — Supplementary Materials May 14, 2025
- June 5 CPE Seminar: NYS Tax Litigation — Practice & Procedure April 28, 2025
- March 13 CPE Seminar: Supplementary Materials March 4, 2025
- Income Taxation of New York Trusts & 2025 Planning Strategies March 4, 2025
- Webinar Recording of 1031 Final Regulations Seminar January 16, 2025
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- Executor and Trustee Commissions Under NY EPTL
- Welcome
- Distributable Net Income and Income in Respect of a Decedent
- Defeating The Right of Election in EPTL § 5-1.1-A
- Challenging The Account of a Fiduciary
- Use of Disclaimers in Pre and Post-Mortem Estate Planning
- Avoiding Boot Gain in Like Kind Exchanges
- Defining the Scope of Trustee Powers
- AVOIDING CHALLENGES TO TESTAMENTARY INSTRUMENTS
- Current Estate Planning Trends (January 2000)
Short Stock Sales
Currently, taxpayers can sell short securities which they own, and in so doing lock in economic gain but defer taxable gain indefinitely. Stocks exhibiting significant downside potential may be attractive candidates for short sales. To consummate a short sale, an … Continue reading →