Creative Trust Planning for Real Estate Investors and Developers
Overview
Tax reform has created major changes and opportunities for high-net-worth taxpayers, particularly those who are real estate investors and developers. The creation of the Internal Revenue Code section 199A brings a new, advantageous deduction to those in the real estate business. For real estate owners, investors, and developers, the impacts are significant. From a strategic planning perspective, they may want to consider and implement tax-advantaged trust strategies post tax reform.