Norman Lencz served on the Committee for the "Real Estate and Partnerships Program" of the Advanced Tax Institute, which was held on November 11, 2011. The Advanced Tax Institute is a week-long tax seminar sponsored by the Maryland Association of CPAs (MACPA) and the Maryland State Bar Association (MSBA).
Brian O'Connor and Norman Lencz spoke on Day 5 ("Real Estate and Partnerships") of the Advanced Tax Institute, a week-long tax seminar sponsored jointly by the Maryland Association of CPAs (MACPA) and the Maryland State Bar Association (MSBA), on November 11 in Baltimore. Their presentation, which was entitled, "Real Estate and the Family Partnership Rules," provided a comprehensive review of the family partnership rules of Section 704(e) which apply in the context of gifts -- and even certain intra-family sales -- of partnership interests, with the goal of ensuring that practitioners avoid any potential pitfalls when structuring such gifts.
Brian O'Connor and Norman Lencz spoke on Day 5 ("Real Estate and Partnerships") of the Advanced Tax Institute, a week-long tax seminar sponsored jointly by the Maryland Association of CPAs (MACPA) and the Maryland State Bar Association (MSBA), on November 11 in Baltimore. Their presentation, which was entitled, "Real Estate and the Family Partnership Rules," provided a comprehensive review of the family partnership rules of Section 704(e) which apply in the context of gifts -- and even certain intra-family sales -- of partnership interests, with the goal of ensuring that practitioners avoid any potential pitfalls when structuring such gifts.