2023 Trust and estate planning for real estate, part 1

Trust and estate planning for real estate and real estate entrepreneurs is full of special challenges.  Real estate is illiquid, its value can swing wildly, and it can be difficult to value.  Commercial real estate may be owned in an LLC and subject to complex contractual relationships that make transferring it difficult.  There are also the challenges of transferring a unique family property – a personal residence, or family vacation property, a farm or ranch. This program will provide you a detailed guide to trust and estate planning for real property assets and for real estate entrepreneurs.

Day 1:

•    Planning opportunities and challenges for real estate and real estate entrepreneurs
•    Planning for lifetime giving of fractional interests in real estate
•    Asset protection techniques for real estate assets
•    Issues related to restructured real estate assets
•    Planning for family properties – QPRTs, SERTs, and LLC techniques

Day 2:

•    Unique challenges of planning for liquidity with illiquid assets
•    Valuation discount issues and planning in a rising but volatile market
•    Value freezing techniques using LLCs
•    Grantor Retained Annuity Trust (GRAT), sales to defective grantor trusts, and sales of self-cancelling installment notes
•    Charitable giving techniques for real estate