He is a frequent lecturer on the topics of taxation, business administration and management, teaching courses on individual income tax at University at Albany, business valuations at New York University, and corporation and partnership tax, family tax planning, and trust and
estate taxation at Siena College.
Not exact matches
Deutsch says it's an «encouraging sign» that the Assembly might leave the top
taxation rate on
estates at 16 %.
With the federal
estate tax exemption
at $ 5,450,000 in 2016, federal
taxation is probably not an issue for most people.
For example, if the current credit is $ 11,200,000 for an unmarried person and the gross
estate is $ 20,000,000, then $ 8,800,000 would be subject to
taxation at a rate of 40 %.
Despite high overall taxes owed when combining these four levels of
taxation at the disposition of an investment property, one aspect of the tax code provides real
estate investors with a significant tax advantage.
Federal Gross
Estate: The property that is included into the calculation for determining the decedent's property that is subject to Federal estate taxation (generally speaking that is comprised of property owned by the decedent at death, property in which the decedent had any incidents of ownership, life insurance death benefit proceeds, and certain g
Estate: The property that is included into the calculation for determining the decedent's property that is subject to Federal
estate taxation (generally speaking that is comprised of property owned by the decedent at death, property in which the decedent had any incidents of ownership, life insurance death benefit proceeds, and certain g
estate taxation (generally speaking that is comprised of property owned by the decedent
at death, property in which the decedent had any incidents of ownership, life insurance death benefit proceeds, and certain gifts).
While
at Gorge Washington, I focused my coursework in the areas of federal
taxation and trust and
estate law.
Attorney Peter Curran was successful
at trial before the Adams County Circuit Court in defending the Town of Springville against a claim of excessive real
estate taxation.
This advice may include obtaining necessary regulatory approvals (whether
at the provincial or federal level),
taxation strategies for structuring transactions and dealing with all of the related issues that typically arise in commercial transactions, such as intellectual property, real
estate, employment and computer technology matters.
When properly managed, tax - free features can accumulate over the years, and can be withdrawn from the policy exempt from any
taxations,
at the same time, the proceeds from the insurance can be passed on to the policyholder's
estate without any tax.
With the federal
estate tax exemption
at $ 5,450,000 in 2016, federal
taxation is probably not an issue for most people.
Generally speaking the policy must be owned by someone other than the insured for
at least three years prior to death in order to avoid
taxation as part of the
estate.
After that, we'll look
at how properties are assessed for
taxation, before reviewing the clauses of real
estate contracts such as listings and sale agreements.