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Current Developments and Partnership Tax Allocations & Drafting Agreements

Recorded on: Mar. 22, 2012
Running Time: 01:33:48

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  [01:33:48]

Current Developments and Partnership Tax Allocations & Drafting Agreements  [01:33:48]
  • Current Developments
    - Impact of recent legislation, regulations and rulings
    - Hot new issues and areas of concern
    - Impending legislation and regulations
  • Partnership Tax Allocations & Drafting Agreements
    - Economic effect under 704(b)
    - Drafting the partnership agreement
    - Drafting UBIT and clawback savings clauses
    - Service partner book-ups
    - Public/private investment partnership (PPIP and TALF) tax consequences
The purchase price of this segment includes the following article from the Course Handbook available online:
  • Recent Developments Affecting Real Estate and Pass Through Entities
    Stefan F. Tucker
  • Developments in Partnership and Real Estate Taxation in 2011
    Blake D. Rubin, Jon G. Finkelstein, Gale Chan
  • Developments in Partnership and Real Estate Taxation in 2010
    Blake D. Rubin, Jon G. Finkelstein, Gale Chan
  • Jobs Act Tightens Partnership Tax Rules
    Blake D. Rubin, Andrea Macintosh Whiteway, Jon G. Finkelstein
  • Working with the Partnership Liability Allocation Rules: Guarantees, DROs and More
    Blake D. Rubin, Andrea Macintosh Whiteway, Jon G. Finkelstein
  • Tax Planning for Partnership Options and Compensatory Equity Interests
    Blake D. Rubin, Jon G. Finkelstein
  • Recent Developments in Partnership Taxation (PowerPoint Slides)
    Blake D. Rubin
  • Handling UPREIT and DownREIT Transactions: Latest Techniques and Issues (PowerPoint Slides)
    Blake D. Rubin
  • Making Section 704(c) Work for You (PowerPoint Slides)
    Blake D. Rubin
  • Extracting Equity on a Tax-Free Basis (PowerPoint Slides)
    Blake D. Rubin
  • Creative Planning to Control Partnership Liability Allocations (PowerPoint Slides)
    Blake D. Rubin
  • Selected Tax Allocation Problems for Partnerships and LLCs (PowerPoint Slides)
    Leslie H. Loffman, Sanford C. Presant

Presentation Material

  • Current Developments and Partnership Tax Allocations & Drafting Agreements
    Sanford C. Presant, Leslie H. Loffman
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