Chapter 22: Integrative Planning Case Studies

In this section

• Multi-Entity Family Business Transitions
  Explore comprehensive strategies for passing down multi-entity family businesses across generations involving S corporations, partnerships, and trusts.
• Real Estate Partnerships with Multiple Like-Kind Exchanges
  Explore advanced 1031 layering, partial condemnation scenarios, and stepped-up basis strategies in real estate partnerships, including practical examples and visual diagrams for deeper CPA exam preparation.
• Cross-Border Operations & Permanent Establishment Issues
  Explore how cross-border activities can trigger permanent establishment status, the nuances of FDII, GILTI, and Subpart F, and tax treaty provisions that limit withholdings for multinational businesses.
• Estate & Gift Integration with Corporate Ownership
  Explore advanced strategies for integrating estate and gift planning with corporate ownership, including QSB stock, trusts, lifetime gifting, and synergistic techniques for tax efficiency.