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Plan Now to Realize §1031 Capital Gains Deferment

Successful execution of an IRC Section 1031 Like-Kind Exchange has always required careful planning.  In order to enjoy the benefit of deferred capital gains taxes on the sale of commercial or investment property, a timeline must be followed carefully, appropriate filings must be made, etc. (see our §1031 Overview for details). Now, although §1031 Like-Kind Exchanges […]

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Cathleen Bahan Consulting

Eye on Estate Planning

In this HOH update, we focus on one of the most complex and least understood aspects of creating enduring financial security:  estate planning.  Below are links to news items and articles from trusted third party sources that address timely developments and potential opportunities in estate planning.  If any of them pique your interest – either for […]

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Cathleen Bahan Consulting

Non-Resident Aliens and the Sale of U.S. Real Property

Introduction The relatively weak value of the U.S. dollar, the stability of the U.S. political system, and the comparatively low price of real estate, among other reasons, attract significant foreign investment in U.S. real property. However, non-resident aliens (NRAs) should be aware of certain provisions of the notoriously aggressive U.S. Internal Revenue Code (IRC). One […]

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Cathleen Bahan Consulting

Avoid the Estate Tax Cliff with Proactive Planning

Introduction On April 1, 2014, the New York State (“NYS”) legislature gave New Yorkers an estate tax gift by agreeing to increase the NYS estate tax exclusion amount over the next five years. This means that the value of an estate that can pass free of NYS estate tax will eventually increase until it matches […]

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Cathleen Bahan Consulting

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