Real Estate & Land Use | Dickinson Law

Congratulations, Apartment Owners, you May Be Required to Collect Iowa’s New Water Services Excise Tax

Posted on 10/31/2018 at 12:55 PM by Cody Edwards

Categories: Real Estate & Land Use, Table SALT, Taxation Law

Tagged As: Apartments, Iowa Table SALT , Iowa Tax, Water Excise Tax

This past legislative session, the Iowa legislature created a sales tax exemption for the “sale or furnishing by a...

One family unit or two?

Posted on 08/14/2017 at 10:33 AM by David Repp

Categories: David Repp, Real Estate & Land Use, Taxation Law, Trusts & Estates Law

Tagged As: 2018 Tax Law, back taxes, back taxes help, best tax attorney, Des Moines tax attorney, estate lawyer, estate planning, estate tax, estate tax table, federal income tax return, file taxes online, find my friends, Gift Tax Regulations, income tax, income tax online filing, Internal Revenue Service, Iowa estate planning, Iowa Tax, irs tax help, joint revocable trust, online tax help, real estate attorney, real estate attorney near me, real estate lawyer, state tax help, tax filing, tax levy, tax online, tax preparation help, tax relief, tax settlement, tax solutions, trusts and estates, trusts and estates law, wills and trusts

Joint revocable trusts (“JRT”) for spouses seem to be gaining popularity in Iowa. Attorneys professing...

The sale-leaseback scenario

Posted on 03/07/2016 at 07:24 AM by Benjamin Bruner

Categories: Ben Bruner, Real Estate & Land Use, Taxation Law

Tagged As: benefits of sale-leaseback, IRS scrutiny of sale-leaseback arrangements, sale-leaseback arrangements

The sale-leaseback concept is not a new one, but it is one that is being utilized more and more in today's econ...

Special report on estate planning for farmers: Part 2 of 7

Posted on 03/07/2016 at 07:24 AM by David Repp

Categories: David Repp, Real Estate & Land Use, Taxation Law, Trusts & Estates Law

Tagged As: Economic Growth and Tax Relief Reconciliation Act of 2001, EGTRRA, Estate planning for farmers, estate planning for landowners, estate tax, estate tax chart, estate tax rates by year, estate tax table, estate transfer exempt amount, lifetime gift exempt amount, Tax Relief Unemployment Insurance Reauthorization and Job Creation Act of 2010, TRUIRJCA, unified credit amount, value of Iowa farmland

In a special report prepared in conjunction with a presentation at the University of Iowa College of Law's 2011 Spri...

Special report on estate planning for farmers: Part 6 of 7

Posted on 03/07/2016 at 07:24 AM by David Repp

Categories: David Repp, Real Estate & Land Use, Taxation Law, Trusts & Estates Law

Tagged As: estate planning tools for high net worth individuals, generation skipping transfer tax exemption, IDGT, IDGT implementation steps, irrevocable grantor trust, sales to intentionally defective grantor trusts

In a special report prepared in conjunction with a presentation at the University of Iowa College of Law's 2011 Spri...

Special report on estate planning for farmers: Part 5 of 7

Posted on 03/07/2016 at 07:24 AM by David Repp

Categories: David Repp, Real Estate & Land Use, Taxation Law, Trusts & Estates Law

Tagged As: grantor retained annuity trusts, GRATs, low interest rates estate planning

In a special report prepared in conjunction with a presentation at the University of Iowa College of Laws 2011 Spring T...

Special report on estate planning for farmers: Part 7 of 7

Posted on 03/07/2016 at 07:24 AM by David Repp

Categories: David Repp, Real Estate & Land Use, Taxation Law, Trusts & Estates Law

Tagged As: estate planning for people in poor health, family corporation, family limited liability company, private annuities, private annuity transaction, SCINs, self-canceling installment notes, unrecognized capital gain

In a special report prepared in conjunction with a presentation at the University of Iowa College of Law's 2011 Spri...

Special report on estate planning for farmers: Part 4 of 7

Posted on 03/07/2016 at 07:24 AM by David Repp

Categories: David Repp, Real Estate & Land Use, Taxation Law, Trusts & Estates Law

Tagged As: absorption discount, buy-sell agreements, Chapter 9H, closely-held business, Estate planning for farmers, estate planning for landowners, gift of partnership interest, Internal Revenue Code, Internal Revenue Service, Iowa farmland, lack of marketability discount, limited liability company, marketability discount, minority discount, minority interest discount, planning for maximum step up in basis, sale restrictions, valuation discounts

In a special report prepared in conjunction with a presentation at the University of Iowa College of Law's 2011 Spri...

Special report on estate planning for farmers: Part 3 of 7

Posted on 03/07/2016 at 07:24 AM by David Repp

Categories: David Repp, Real Estate & Land Use, Taxation Law, Trusts & Estates Law

Tagged As: closely-held family business, Code Section 2032A, Code Section 2032A election procedure, Code Section 6166 payment extension, Code Section 6324B special lien for special use property, EGTRRA, special use property, special use valuation rules, transfer to qualified heirs

In a special report prepared in conjunction with a presentation at the University of Iowa College of Law's 2011 Spri...

Special report on estate planning for farmers: Part 1 of 7

Posted on 03/07/2016 at 07:24 AM by David Repp

Categories: David Repp, Real Estate & Land Use, Taxation Law, Trusts & Estates Law

Tagged As: cash rental basis, crop share basis, entrenching the on-farm heir, Estate planning for farmers, estate planning for landowners, fiduciary duty, how to divide farm, Iowa's Revised Uniform Limited Liability Company Act, leasing farmland, limited liability company, LLC operating agreement, non-tax estate planning, off-farm heirs, on-farm heirs, option to farm land, preventing oppression by entrenched on-farm heir, put and call options in LLC operating agreement

In this special report prepared in conjunction with a presentation at the University of Iowa College of Law's 2...

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