Tax-deferred exchanges of commercial or investment real property are a common strategy for real estate owners. Federal courts have taken a pro-taxpayer approach in allowing taxpayers to structure these exchanges. California has not until recently.
Principal Ryan Szczepanik presented on “What We Learned from COVID Period” at the April 2021 UCLA Estate Planning Advisory Program. Topics discussed included practicing law after COVID-19, new technologies and the challenges they bring, confidentiality risks, and the future of trials and estate planning.
This presentation will provide an analysis of the statutory grounds affording estate planners the opportunity to petition the court for approval of the estate plan during the settler’s life.
In his article for The Recorder, Principal John Hartog examines the recent passage of Proposition 19 and its tax implications.
