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Estate Planning for Real Estate: Holding Structures, Liquidity, Lifetime Transfers, Basis Step-Up

Recording of a 110-minute CPE webinar with Q&A

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Conducted on Tuesday, October 21, 2025

Recorded event now available

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This webinar will highlight specific issues encountered in estate planning for real estate holdings. Our panel of senior commercial real estate experts will examine strategies for successfully transferring real estate and minimizing the tax impact of these transactions.

Description

Real estate investors are subject to special considerations in estate planning. Planning for transition of ownership, potential restructuring of the holding structure, gifting assets, and liquidity are unique issues that other estates may not encounter. Ensuring the desired heirs inherit the property and limiting income and transfer tax exposure are also significant concerns.

When all properties are owned by a single individual, transferring properties to a holding company and/or a trust or individual LLCs can facilitate probate and mitigate risks. The historically high estate tax exemption ($13.99 million per person, $27.98 million for married couples) allows lifetime transfers of assets without payment of estate tax for those below these thresholds. Knowing that assets are transferred as desired before death can be reassuring for owners of real estate assets. At the same time, transfers at death could receive a step-up in basis to fair market value, often eliminating significant income tax for heirs.

Real estate businesses, rental property owners, and their tax advisers need to fully understand the unique estate planning issues associated with real estate investments to properly transfer assets and minimize the overall tax burden of the owner and heirs.

Listen as our panel of notable attorneys discusses estate tax planning strategies for real estate assets.

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Outline

  1. Estate planning for real estate: introduction
  2. Succession plans
  3. Holding structures
    1. LLCs
    2. Trusts
    3. Other
  4. Valuation
  5. Gifting real estate
  6. Basis step-up
  7. Liquidity planning
  8. Minimizing income and estate taxes
  9. Other considerations

Benefits

The panel will cover these and other critical issues:

  • Reorganization of holding structures to facilitate transfers
  • Liquidity strategies for real estate holdings
  • Utilizing gifting to reduce the size of an estate
  • Minimizing estate and income tax for real estate investors

Faculty

Hemenway, John
John M. Hemenway
Partner
Bivins and Hemenway

Mr. Hemenway is a founding partner of Bivins & Hemenway, P.A. His educational background included substantial...  |  Read More

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