9-Hour Program

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Overview

Why you should attend

Our 17th anniversary program will continue to focus on transactions, highlighting the tax problems encountered by practitioners in today’s typical commercial real estate transactions and structures, and examining the simple and sophisticated solutions being used by the experts. Panels of nationally-recognized real estate tax experts from major law and accounting firms will provide attorneys, accountants and real estate professionals with a detailed analysis of the most sophisticated and creative tax planning techniques available for structuring, restructuring and unwinding different types of real estate transactions in today’s challenging capital markets environment. Using extensive visual aids and actual deal structures, this group of entertaining, experienced and knowledgeable speakers will share their experiences with today’s state-of-the-art planning techniques, and emphasize practical approaches to solving difficult tax issues affecting real estate investment and operation.

What you will learn

  • Stay current with an overview of the latest developments in real estate taxation (legislative, administrative and judicial), including the latest on bottom dollar guarantees, leveraged partnerships, regulations on anti-loss duplication, and the latest tax reform proposals
  • Examine current fee, cash distribution waterfall structures, and clawback requirements in joint ventures and real estate funds
  • Get tips on using “tiered partnerships” and “series LLCs”, and examine the new proposed regulations, structuring to maximize capital gain and strategies for avoiding income recognition traps and minimizing taxes under Sections 704(b), 704(c), 707, 737 and 752
  • Learn simplified approaches for drafting effective tax provisions for partnership and LLC agreements, including book-ups for service partners
  • Survey the latest like-kind exchange developments, including tenancies-in-common, build-to-suit, reverse and related party exchanges
  • Understand the tax issues for those who purchase debt at a discount
Plus our transactional approach will feature case studies and other illustrative methods to provide in-depth analysis of many typical but challenging commercial real estate transactions, including, contributions of properties to partnerships, LLCs and REITs and UPREITs, roll-ups of portfolios of multiple properties, redemptions and divisions of partnerships with negative capital accounts, pitfalls and opportunities in leasing transactions, like kind exchanges and much, much more.

Who should attend

This Forum is designed for tax attorneys, accountants and real estate professionals who structure real estate transactions.

Credit Details