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Choice of Entity/Current Structures/Tax Planning for LLCs Holding Real Estate/Exit Strategies

Recorded on: Mar. 22, 2012
Running Time: 01:15:27

Full Transcript:


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Taken from the Web Program Real Estate Tax Forum 2012 (14th Annual) recorded March, 2012 in New York.

Lecture Topics  [01:15:27]

Choice of Entity/Current Structures/Tax Planning for LLCs Holding Real Estate/Exit Strategies  [01:15:27]
  • Simple and complex tiered structures in the new restructuring world
  • Single member LLC issues
  • Mergers and divisions; mixing bowl rules
  • Capital gains planning
  • Deferring gain recognition
  • Ethics
The purchase price of this segment includes the following article from the Course Handbook available online:
  • Choice of Entity--Business and Tax Considerations
    Leslie H. Loffman, Sanford C. Presant
  • Tax Aspects of the Initial Partnership or LLC Negotiation
    Leslie H. Loffman, Sanford C. Presant
  • Selected Operating Agreement Tax Allocation Provisions for Limited Liability Companies
    Leslie H. Loffman, Sanford C. Presant
  • Capital Gains Planning
    Jill E. Darrow
  • Maximizing Capital Gains in Real Estate Transactions: Case Studies
    Blake D. Rubin
  • Disposition of Real Estate--Capital Gain vs. Ordinary Income
    Leslie H. Loffman, Sanford C. Presant
  • New Proposed Regulations on Mergers Involving Disregarded Entities
    Blake D. Rubin, Andrea Macintosh Whiteway
  • Partnership Mergers, the Anti-Mixing Bowl Rules and Rev. Rul. 2004-43: How Could the Service Be So Wrong?
    Blake D. Rubin, Andrea Macintosh Whiteway
  • Proposed Regulations on Application of the Anti-Mixing Bowl Rules After a Partnership Merger to Apply Prospectively
    Blake D. Rubin, Andrea Macintosh Whiteway, Jon G. Finkelstein
  • Creative Transactional Planning Using the Partnership Merger and Division Regulations
    Blake D. Rubin, Andrea Macintosh Whiteway
  • A Comprehensive Guide to Partnership Terminations, Including the Impact of the New Proposed Regulations
    Blake D. Rubin, Steven B. Teplinsky
  • The Tax Treatment of Environmental Cleanup Costs
    Blake D. Rubin
  • Maximizing Capital Gains in Real Estate Transactions (PowerPoint Slides)
    Blake D. Rubin
  • Capital Gains Planning (PowerPoint Slides)
    Jill E. Darrow

Presentation Material

  • Capital Gains Planning
    Jill E. Darrow
  • Choice of Entity/Current Structures/Tax Planning for LLCs Holding Real Estate/Exit Strategies
    Blake D. Rubin
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