-
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
-
Natural Language Search
Search by Category
Most Popular
- Welcome
- Executor and Trustee Commissions Under NY EPTL
- Library
- Tax Appeals Tribunal Rejects Division's Methodology as Lacking Rational Basis
- Income Tax Planning for New York Trusts
- Defining the Scope of Trustee Powers
- 2012 Taxpayer Relief Act & Tax Outlook for 2013
- Tax Court Rejects Sale-Leaseback; Upholds $87 Million Assessment
- Use of Disclaimers in Pre and Post-Mortem Estate Planning
- Practice Areas
Tag Archives: income tax considerations
FAMILY DISCOUNT ENTITIES: INCOME TAX CONSIDERATIONS
FLPs (and LLCs) are ideal holding entities for family assets since fractional discounts yield substantial transfer tax savings. While the income tax treatment of asset transfers to and from these “flow thru” entities is generally placid, income tax planning should not be relegated to a mere afterthought. Continue reading