Tracy Green Landauer
Partner
tlandauer@pryorcashman.com
7 Times Square
New York, NY 10036-6569
Direct Tel:
212-326-0253
Direct Fax:
212-515-6955
Tracy Green Landauer organizes and provides ongoing and special issue representation to tax-exempt organizations including arts, community, research, charitable, literary and trade organizations. She advises clients on issues of governance, unrelated business income, self-dealing, private inurement, excess benefits, foreign and domestic grant-making, complex structures, fundraising and lobbying. Tracy also provides personal estate, tax, charitable gift and retirement planning to a broad range of individuals, tailoring plans to the needs and goals of each client.
The services Tracy provides to her tax-exempt clients include:
- Counseling both new and established tax-exempt entities (including various national humanitarian research, arts, and literary organizations) on issues of formation, exemption, board governance and policies, choice of entity, and complex structures
- Counseling charitable organizations on:
- Compensation planning and IRS compensation audits
- IRS and state reporting requirements
- Compliance issues in domestic and international grant-making
- Unrelated business income, prohibited transactions, private inurement and operational issues
- Helping publicly supported organizations comply with state fundraising/solicitation requirements for traditional and electronic media
Tracy's services to individuals include:
- Developing comprehensive estate plans for a broad range of business owners, professionals and entrepreneurs
- Gift, estate and generation-skipping transfer tax planning
- Succession planning for business owners
- Charitable gift and income tax planning
- Developing multi-generational wealth preservation plans
- Administering decedents’ estates and trusts
Previous Positions
- Greenberg Traurig, LLP, Of Counsel (2002-09)
- Balber Pickard Maldonado and Van Der Tuin, P.C., Associate, Of Counsel (1985-2002)
Publications
- Co-author (with Richard Kay & Eric Woldenberg), Estate Tax Repeal And Roth IRA Conversions, Pryor Cashman Legal Update, January 2010
- Co-Author, "Provisions of the Pension Protection Act of 2006 Affecting Tax-Exempt Organizations and Their Donors," Warren's Heaton Legislative & Case Digest, December 2006
Speaking Engagements
- Speaker, Key Issues Facing Not-For-Profit Boards, The Directors Roundtable & the National Leadership Institute Program, New York (October 2008)
Professional Affiliations
- American Bar Association, Member, Sections on Taxation, Business Law and Trust and Estates Law
- New York State Bar Association, Member, Trusts and Estates Law Section
- The Association of the Bar of the City of New York, Member