About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline



68 Major Tax Plan. i (2016)

handle is hein.journals/majtxpl68 and id is 1 raw text is: 







Sixty-Eighth Annual


Tax Institute

CORPORATE-CORPORATION TAX PLANNING: Section 355: Breaking Up is Hard to
Do-Continuing   Business Relationships Between Distributing and Controlled Following the
Distribution; Understanding, Implementing and Navigating Key Aspects of Up-C Structures; Tax
Benefits in M&A Transactions: What is the Law, and Can I Change it by Contract?; Structuring the
Acquisition of an S Corporation to Achieve an Asset Basis Step Up.
PARTNERSHIPS,  REAL  ESTATE, INDIVIDUAL  & ENFORCEMENT: Developments   in Partnership and
Real Estate Taxation in 2015; Partnership Disguised Sales: Traps Getting In and Tips on Getting Out;
UPREITs  and DownREITs:  A  Primer, Some Like-Kind Exchange Transactional Issues; Fiduciary
Income  Taxation for Accountants; Drafting Partnership and LLC Agreements: Critical Tax
Considerationg.
ESTATE  PLANNING:  Recent Wealth TransferDevelopments; Howto Give-Effective Crummey-Notices
so Gifts to Trusts Qualify for the Annual Exclusion; The Wonderful World of Divorce. What Trust &
Estate Lawyers Need to Know about Family Law and Vice Versa; California Taxation of Trust Income;
A Primer on Tax and Other Issues Relevant to Art Collectors and Their Advisors.
                                USC Gould School of Lair
                                   2016 Tax Institute
As presented at the Institute and expanded beyond the original lecture form by the individual speakers,
who are authorities on the specific problems which their'articles concern.



























                                    LexisNexis-