| 14th Annual Real Estate Forum TOC, Vols. I, II, & III |
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| Chapter 1: Recent Developments Affecting Real Estate and Pass Through Entities |
Stefan F. Tucker ~ Venable LLP
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| Chapter 2: Developments in Partnership and Real Estate Taxation in 2011 |
Blake D. Rubin ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
Gale Chan ~ McDermott Will & Emery LLP
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| Chapter 3: Developments in Partnership and Real Estate Taxation in 2010 |
Blake D. Rubin ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
Gale Chan ~ McDermott Will & Emery LLP
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| Chapter 4: Jobs Act Tightens Partnership Tax Rules |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
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| Chapter 5: Working with the Partnership Liability Allocation Rules: Guarantees, DROs and More |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
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| Chapter 6: Tax Planning for Partnership Options and Compensatory Equity Interests |
Blake D. Rubin ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
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| Chapter 7: Joint Ventures with Tax-Exempt Entities and Taxable Operators (Including REITs) |
Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
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| Chapter 8: Defining "Real Property" for REIT Purposes |
James M. Lowy ~ Ernst & Young LLP
Robert D. Schachat ~ Ernst & Young LLP
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| Chapter 9: Taxation of Real Estate Investment Trusts ("REITS") |
Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
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| Chapter 10: Dealer Sales Rules for Real Estate Investment Trusts |
Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
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| Chapter 11: Real Estate Investment Trust Corner--IRS Guidance on REIT Deficiency Dividends |
James M. Lowy ~ Ernst & Young LLP
Robert D. Schachat ~ Ernst & Young LLP
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| Chapter 12: Real Estate Investment Trust Corner--Hotel REIT Rules and Recent Developments |
James M. Lowy ~ Ernst & Young LLP
Robert D. Schachat ~ Ernst & Young LLP
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| Chapter 13: Mixed-Use Senior Living Communities |
James M. Lowy ~ Ernst & Young LLP
Robert D. Schachat ~ Ernst & Young LLP
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| Chapter 14: Protecting OP Unitholders in REIT Going Private Transactions |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
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| Chapter 15: Negotiating Acquisitions Using OP Units |
Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
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| Chapter 16: Handling UPREIT and DownREIT Transactions: Latest Techniques and Issues |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
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| Chapter 17: Income Recognition Checklist (Problems) |
Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
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| Chapter 18: Avoid Taxes for Property Contributions: Transferring to UPREITs and Other Partnerships |
Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
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| Chapter 19: A Section 754 Paradox: Basis Step-Up Triggers Gain Recognition in UPREIT and Other Partnership Contribution Transactions |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
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| Chapter 20: Condominium Developers Can Avoid the Long-Term Contract Rules While Waiting for Code Sec. 460 Regulations |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
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| Chapter 21: Proposed Regulations on Allocating Partnership Liabilities to Owners of Disregarded Entities |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
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| Chapter 22: Final Regulations on the Treatment of Disregarded Entities for Purposes of Characterizing and Allocating Liabilities Under Code Sec. 752: Questions and Complexities Continue |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
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| Chapter 23: Rev. Rul. 99-43: When to Hold'em, When to Fold'em, and When to Book-Down |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
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| Chapter 24: Maintenance of Section 704(c) Layers and Partnership Mergers and Divisions Comments in Response to Notice 2009-70 |
John P. Napoli ~ Seyfarth Shaw LLP
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| Chapter 25: Exploring the Outer Limits of Section 704(c)(1)(A) |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
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| Chapter 26: Take the Money and Run: Extracting Equity on a Tax-Free Basis |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
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| Chapter 27: Final Partnership Liability Regulations Target "Son of Boss" Abuse but Sweep More Broadly |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
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| Chapter 28: The Impact of a Capital Account Deficit Restoration Obligation on a Partner's At-Risk Amount and Share of Liabilities: Hubert Enterprises, Inc. v. Commissioner |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
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| Chapter 29: Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner's at-Risk Amount |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
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| Chapter 30: Tax Court Sticks to Its Guns and Sticks It to Taxpayers in Hubert Case |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
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| Chapter 31: New Regulations Regarding Assumption of Partnership Liabilities |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
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| Chapter 32: The Proposed Regulations on Partnership Allocations with Respect to Contributed Property |
Blake D. Rubin ~ McDermott Will & Emery LLP
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| Chapter 33: New Ruling on Allocating Partnership Liabilities Disregards Technicalities to Absolve Taxpayer of Gain |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
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| Chapter 34: IRS Stretches to Help a Taxpayer in New Disguised Sale Private Letter Ruling |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
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| Chapter 35: Partnership Disguised Sales of Property: G-I Holdings Misses the Mark |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
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| Chapter 36: Tax Court Goes Overboard in Canal |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
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| Chapter 37: Recent Developments Regarding Disguised Sales of Partnership Interests |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
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| Chapter 38: Disguised Sales of Partnership Interests: An Analysis of the Proposed Regulations |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
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| Chapter 39: Tax Court Respects Partnership's Property Distribution: Countryside Limited Partnership v. Commissioner |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
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| Chapter 40: Proposed Regulations on Partnership Interests Issued for Services Create Problems and Opportunities |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
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| Chapter 41: Tax Court's First Case on Parking Lot Income--Missing an Opportunity to Clarify the Law |
John P. Napoli ~ Seyfarth Shaw LLP
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| Chapter 42: Aligning the Stars--Estate Planning for Real Estate Owners in Changing Times |
Stefan F. Tucker ~ Venable LLP
mary ann mancini ~ Bryan Cave LLP
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| Chapter 43: New Ruling on Like-Kind Exchanges of Leveraged Property Solves Problems and Creates Opportunities |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
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| Chapter 44: Tax Issues in Defeasing a Conduit Loan, Including in a Like-Kind Exchange |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
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| Chapter 45: Choice of Entity--Business and Tax Considerations |
Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
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| Chapter 46: Tax Aspects of the Initial Partnership or LLC Negotiation |
Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
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| Chapter 47: Selected Operating Agreement Tax Allocation Provisions for Limited Liability Companies |
Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
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| Chapter 48: Capital Gains Planning |
Jill E. Darrow ~ Katten Muchin Rosenman LLP
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| Chapter 49: Maximizing Capital Gains in Real Estate Transactions: Case Studies |
Blake D. Rubin ~ McDermott Will & Emery LLP
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| Chapter 50: Disposition of Real Estate--Capital Gain vs. Ordinary Income |
Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
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| Chapter 51: New Proposed Regulations on Mergers Involving Disregarded Entities |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
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| Chapter 52: Partnership Mergers, the Anti-Mixing Bowl Rules and Rev. Rul. 2004-43: How Could the Service Be So Wrong? |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
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| Chapter 53: Proposed Regulations on Application of the Anti-Mixing Bowl Rules After a Partnership Merger to Apply Prospectively |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
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| Chapter 54: Creative Transactional Planning Using the Partnership Merger and Division Regulations |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
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| Chapter 55: A Comprehensive Guide to Partnership Terminations, Including the Impact of the New Proposed Regulations |
Blake D. Rubin ~ McDermott Will & Emery LLP
Steven B. Teplinsky ~ Ernst & Young LLP
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| Chapter 56: The Tax Treatment of Environmental Cleanup Costs |
Blake D. Rubin ~ McDermott Will & Emery LLP
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| Chapter 57: Real Estate Investment Trust Corner--Foreign Shareholders in Domestically Controlled REITs |
James M. Lowy ~ Ernst & Young LLP
Robert D. Schachat ~ Ernst & Young LLP
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| Chapter 58: Investment in U.S. Real Estate by Sovereign Wealth Funds--Tax Issues |
James M. Lowy ~ Ernst & Young LLP
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| Chapter 59: New FIRPTA Proposals Would Encourage Foreign Investment in REITs |
James M. Lowy ~ Ernst & Young LLP
Robert D. Schachat ~ Ernst & Young LLP
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| Chapter 60: Section 108(i) Reacquisition of an Applicable Debt Instrument in 2009 and 2010 |
Fred T. Witt ~ National Director, Deloitte Tax LLP
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| Chapter 61: Coping with CODI Under Prop. Regs. Section 1.108-8 and Code Section 108(i) |
Bahar A. Schippel ~ Snell & Wilmer L.L.P.
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| Chapter 62: Cancellation of Indebtedness Income Deferral in Economic Stimulus Bill Raises Complex Issues for Partnerships |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
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| Chapter 63: Rev. Proc. 2009-37 Allows Flexibility for Partnerships Electing New C.O.D. Income Deferral |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
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| Chapter 64: Recourse or Nonrecourse: Liability Treatment for COD, Other Purposes |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
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| Chapter 65: Real Estate Investment Trust Corner--Planning for COD Income |
James M. Lowy ~ Ernst & Young LLP
Robert D. Schachat ~ Ernst & Young LLP
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| Chapter 66: Tax Primer for Partnership Workouts |
Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
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| Chapter 67: Important Tax Developments Affecting Partnership Workouts |
Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
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| Chapter 68: Tax Aspects of Real Estate Workouts |
Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
Michael G. Frankel ~ Global and Americas Tax Leader - Real Estate Sector, Ernst & Young LLP
Fred T. Witt ~ National Director, Deloitte Tax LLP
Elliot Freier ~ Irell & Manella LLP
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| Chapter 69: Debt Exchanges |
Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP
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| Chapter 70: Creditors Beware: Proposed Partnership Debt-for-Equity Regulations Deny Your Tax Loss |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
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| Chapter 71: Tax Planning for the Sale or Other Disposition of Overencumbered Real Estate |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
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| Chapter 72: Real Estate Investment Trust Corner--Foreclosure Property Election |
James M. Lowy ~ Ernst & Young LLP
Robert D. Schachat ~ Ernst & Young LLP
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| Chapter 73: Partnership Bankruptcy Tax Issues |
Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP
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| Chapter 74: Chapter 8: The Trouble with Troubled Partnerships |
Adam M. Handler ~ PwC
James M. Lowy ~ Ernst & Young LLP
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| Chapter 75: Recent Developments in Partnership Taxation (PowerPoint Slides) |
Blake D. Rubin ~ McDermott Will & Emery LLP
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| Chapter 76: Handling UPREIT and DownREIT Transactions: Latest Techniques and Issues (PowerPoint Slides) |
Blake D. Rubin ~ McDermott Will & Emery LLP
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| Chapter 77: Making Section 704(c) Work for You (PowerPoint Slides) |
Blake D. Rubin ~ McDermott Will & Emery LLP
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| Chapter 78: Extracting Equity on a Tax-Free Basis (PowerPoint Slides) |
Blake D. Rubin ~ McDermott Will & Emery LLP
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| Chapter 79: Creative Planning to Control Partnership Liability Allocations (PowerPoint Slides) |
Blake D. Rubin ~ McDermott Will & Emery LLP
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| Chapter 80: Selected Tax Allocation Problems for Partnerships and LLCs (PowerPoint Slides) |
Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
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| Chapter 81: Hot Like-Kind Exchange Issues (PowerPoint Slides) |
Robert D. Schachat ~ Ernst & Young LLP
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| Chapter 82: Current Issues in Like-Kind Exchanges (PowerPoint Slides) |
Blake D. Rubin ~ McDermott Will & Emery LLP
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| Chapter 83: Partnerships and Disregarded Entities in Like-Kind Exchanges (PowerPoint Slides) |
Blake D. Rubin ~ McDermott Will & Emery LLP
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| Chapter 84: Maximizing Capital Gains in Real Estate Transactions (PowerPoint Slides) |
Blake D. Rubin ~ McDermott Will & Emery LLP
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| Chapter 85: Capital Gains Planning (PowerPoint Slides) |
Jill E. Darrow ~ Katten Muchin Rosenman LLP
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| Chapter 86: Investments in United States Real Property by Non-U.S. Investors--U.S. Tax Considerations (PowerPoint Slides) |
Gino J. Bianchini ~ Greenberg Traurig, LLP
Michael Hirschfeld ~ Dechert LLP
James M. Lowy ~ Ernst & Young LLP
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| Chapter 87: Real Estate Loan Workouts: Tax Opportunities and Risks, Strategies to Minimize Tax Liability in Commercial Loan Restructurings (PowerPoint Slides) |
Michael Hirschfeld ~ Dechert LLP
Mark Stone ~ Holland & Knight LLP
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| Chapter 88: Disposing of Overleveraged Real Estate: Thinking Outside the Box (PowerPoint Slides) |
Blake D. Rubin ~ McDermott Will & Emery LLP
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| Chapter 89: Indices to 14th Annual Real Estate Tax Forum, Vols. I, II, & III |
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