Course Handbook  Course Handbook

20th Annual Real Estate Tax Forum

Publication Date: February 2018 Number of Volumes: 3
ISBN Number: 9781402430565 Page Count: 3538 pages

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Download: Table of Contents    Index

Table of Contents to Vol. 1
Table of Contents to Vol. 2
Table of Contents to Vol. 3
Chapter 1: Recent Developments Affecting Real Estate and Pass Through Entities (September 27, 2017) Stefan F. Tucker ~ Venable LLP
Tammara F. Langlieb ~ Venable LLP
Chapter 2: Developments in Partnership and Real Estate Taxation in 2016 (September 1, 2016) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Gale E. Chan ~ McDermott Will & Emery
Chapter 3: Developments in Partnership and Real Estate Taxation in 2015 (October 1, 2015) Blake D. Rubin ~ EY
Jon G. Finkelstein ~ KPMG LLP
Gale E. Chan ~ McDermott Will & Emery
Chapter 4: Developments in Partnership and Real Estate Taxation in 2014 (September 1, 2014) Blake D. Rubin ~ EY
Jon G. Finkelstein ~ KPMG LLP
Gale E. Chan ~ McDermott Will & Emery
Chapter 5: Developments in Partnership and Real Estate Taxation in 2013 (September 15, 2013) Blake D. Rubin ~ EY
Jon G. Finkelstein ~ KPMG LLP
Gale E. Chan ~ McDermott Will & Emery
Chapter 6: Jobs Act Tightens Partnership Tax Rules Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 7: Tax Planning for Partnership Options and Compensatory Equity Interests (September 1, 2008) Blake D. Rubin ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 8: Joint Ventures with Tax Exempt Entities and Taxable Operators (Including REITs) Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 9: Choice of Entity—Business and Tax Considerations Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 10: Tax Aspects of the Initial Partnership or LLC Negotiation Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 11: Selected Operating Agreement Tax Allocation Provisions for Limited Liability Companies Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 12: Income Recognition Checklist (Problems) Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 13: Proposed Regulations on Allocating Partnership Liabilities to Owners of Disregarded Entities Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 14: Put a “Bottom” Deficit Restoration Obligation in Your Partnership Liability Allocation Tool Box (September 1, 2014) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 15: New Temporary and Proposed Partnership Liability Allocation Regulations Are Deeply Flawed and Should Be Withdrawn (February 1, 2017) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Maximilian Pakaluk ~ EY
Chapter 16: 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 ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 17: Rev. Rul. 99-43: When to Hold’em, When to Fold’em, and When to Book-Down Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 18: Exploring the Outer Limits of Section 704(c)(1)(A) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 19: Final Partnership Liability Regulations Target “Son of Boss” Abuse But Sweep More Broadly Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 20: 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 ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 21: Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner’s At-Risk Amount Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 22: Tax Court Sticks to Its Guns and Sticks It to Taxpayers in Hubert Case Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 23: New Regulations Regarding Assumption of Partnership Liabilities Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 24: The Proposed Regulations on Partnership Allocations with Respect to Contributed Property Blake D. Rubin ~ EY
Seth Green ~ KPMG LLP
Chapter 25: New Ruling on Allocating Partnership Liabilities Disregards Technicalities to Absolve Taxpayer of Gain Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 26: Planning for Partnership Liability Allocations, Including the New Proposed Regulations (January 2015) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 27: Final and Proposed Regulations Regarding Partnership Noncompensatory Options (January 2014) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Gale E. Chan ~ McDermott Will & Emery
Chapter 28: Testimony Before the Subcommittee on Select Revenue Measures (May 15, 2013) Blake D. Rubin ~ EY
Chapter 29: New Taxpayer Favorable PLRs Allow Gain on Sale of Partnership Assets to Be Offset by Disallowed Loss on Earlier Sale of Partnership Interest (April 2016) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 30: New Partnership Disguised Sale Regulations End Leveraged Partnerships (June 1, 2017) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Maximilian Pakaluk ~ EY
Chapter 31: Partnership Disguised Sales of Property: G-I Holdings Misses the Mark (March 15, 2010) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 32: Tax Court Goes Overboard in Canal (January 10, 2011) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 33: Implications of Canal Corporation for Structuring Partnership Transactions (September 15, 2013) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 34: Recent Developments Regarding Disguised Sales of Partnership Interests Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 35: Disguised Sales of Partnership Interests: An Analysis of the Proposed Regulations Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 36: Tax Court Respects Partnership’s Property Distribution: Countryside Limited Partnership v. Commissioner Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 37: Proposed Regulations on Partnership Interests Issued for Services Create Problems and Opportunities Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 38: Is Your Transaction a Partnership Merger or Liquidation and Why You Should Care (January 2015) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 39: New Proposed Regulations on Mergers Involving Disregarded Entities Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 40: Partnership Mergers, the Anti-Mixing Bowl Rules and Rev. Rul. 2004-43: How Could the Service Be So Wrong? Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 41: Proposed Regulations on Application of the Anti-Mixing Bowl Rules After a Partnership Merger to Apply Prospectively Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 42: Handling Partnership Mergers and Divisions (December 2013) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 43: A Comprehensive Guide to Partnership Terminations, Including the Impact of the New Proposed Regulations Blake D. Rubin ~ EY
Stephen B. Teplinsky ~ EY
Chapter 44: Partnership Equity Extraction Techniques (September 1, 2015) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 45: Taxation of Real Estate Investment Trusts (“REITs”) Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 46: Dealer Sales Rules for Real Estate Investment Trusts Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 47: Protecting OP Unitholders in REIT Going Private Transactions Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 48: Negotiating Acquisitions Using OP Units Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 49: Opportunities and Pitfalls for the Property Owner in Transactions with a REIT (October 2012) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 50: A Section 754 Paradox: Basis Step-Up Triggers Gain Recognition in UPREIT and Other Partnership Contribution Transactions Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 51: Can Code Sec. 704(c) Be Applied to a Capital Gain Dividend Paid by a REIT? (October 1, 2017) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Maximilian Pakaluk ~ EY
Chapter 52: New Ruling on Like-Kind Exchanges of Leveraged Property Solves Problems and Creates Opportunities Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 53: Defeasing Conduit Loans: Tax Issues, Premiums, Like-Kind Exchanges and “New York Style” (May 2015) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 54: Capital Gains Planning Jill E. Darrow ~ Katten Muchin Rosenman LLP
Chapter 55: Maximizing Capital Gains in Real Estate Transactions: Case Studies Blake D. Rubin ~ EY
Chapter 56: Disposition of Real Estate—Capital Gain vs. Ordinary Income Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 57: Rev. Rul. 2016-15 Holds Real Estate Dealers Cannot Exclude Cancellation of Indebtedness Income, But Is It Correct? Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 58: “Bad Boy” Nonrecourse Carve-Outs in Real Estate Loan Cause It to Be Recourse—Or Do They? (May 2016) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 59: Cancellation of Indebtedness Income Deferral in Economic Stimulus Bill Raises Complex Issues for Partnerships (July 1, 2009) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 60: Rev. Proc. 2009-37 Allows Flexibility for Partnerships Electing New C.O.D. Income Deferral (September 22, 2009) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 61: Recourse or Nonrecourse: Treatment of Liabilities for COD and Other Purposes (September 13, 2010) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 62: Is It Cancellation of Debt (COD) Income?: New IRS Chief Counsel Advice Takes the Gas Out of Great Plains Gasification (September 1, 2015) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 63: Tax Primer for Partnership Workouts Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 64: Important Tax Developments Affecting Partnership Workouts Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 65: 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 ~ Deloitte Tax LLP
Elliot G. Freier ~ Irell & Manella LLP
Chapter 66: Creditors Beware: Proposed Partnership Debt-for-Equity Regulations Deny Your Tax Loss (March 1, 2009) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 67: Tax Planning for the Sale or Other Disposition of Overencumbered Real Estate Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 68: Partnership Bankruptcy Tax Issues Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP
Chapter 69: Final Partnership Debt-for-Equity Regs Deny Creditors’ Losses (February 27, 2012) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 70: Revenue Ruling 2012-14: The IRS Lends a Helping Hand to Insolvent Partners (July 2, 2012) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 71: The Tax Treatment of Environmental Cleanup Costs Blake D. Rubin ~ EY
Lisa M. Gilbertson ~
Chapter 72: Creative Planning for Partnership Liability Allocations, Including the New Proposed Regulations (PowerPoint slides) Blake D. Rubin ~ EY
Chapter 73: Selected Tax Allocation Problems for Partnerships and LLCs (PowerPoint slides) Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 74: Tax Provision Issues Checklist for LLC and Partnership Agreements (PowerPoint slides) Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 75: Handling UPREIT and DownREIT Transactions: Latest Techniques and Issues (PowerPoint slides) Blake D. Rubin ~ EY
Chapter 76: Making Section 704(c) Work for You (PowerPoint slides) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 77: Current Issues in Like-Kind Exchanges (PowerPoint slides) Blake D. Rubin ~ EY
Chapter 78: Partnerships and Disregarded Entities in Like-Kind Exchanges (PowerPoint slides) Blake D. Rubin ~ EY
Chapter 79: Maximizing Capital Gains in Real Estate Transactions (PowerPoint slides) Blake D. Rubin ~ EY
Chapter 80: Hot Like-Kind Exchange Issues (PowerPoint slides) Robert D. Schachat ~ EY
Chapter 81: Leasing Issues (PowerPoint slides) Robert D. Schachat ~ EY
Chapter 82: Capital Gains Planning (PowerPoint slides) Jill E. Darrow ~ Katten Muchin Rosenman LLP
Chapter 83: Disposing of Overleveraged Real Estate: Thinking Outside the Box (PowerPoint slides) Blake D. Rubin ~ EY
Chapter 84: Workouts & Debt Restructurings (PowerPoint slides) Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP
Bahar A. Schippel ~ Snell & Wilmer L.L.P.
Robert D. Schachat ~ EY
Index

This Course Handbook was compiled for the program, 20th Annual Real Estate Tax Forum.

PLI’s nationally acclaimed course handbooks represent the definitive thinking of the nation’s finest legal minds on timely topics and are considered the standard reference in the field. This course handbook is prepared specifically for the program and stands alone as a permanent reference.

Chairperson(s)
Leslie H. Loffman, Proskauer
Sanford C. Presant, Greenberg Traurig, LLP
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21st Annual Real Estate Tax Forum (New York, NY) Jan. 28 - 29, 2019

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21st Annual Real Estate Tax Forum  
20th Annual Real Estate Tax Forum Leslie H. Loffman, Proskauer
Sanford C. Presant, Greenberg Traurig, LLP
Blake D. Rubin, EY
 
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