Course Handbook  Course Handbook

21st Annual Real Estate Tax Forum

Publication Date: January 2019 Number of Volumes: 2
ISBN Number: 9781402433030 Page Count: 2608 pages

From:

Download: Table of Contents    Index

Table of Contents to Vol. 1
Table of Contents to Vol. 2
Chapter 1: Real Estate Owners: Don’t Get Carried Away by the New Carried Interest Provision (March 15, 2018) Blake D. Rubin ~ EY
Andrea M. Whiteway ~ EY
Maximilian Pakaluk ~ EY
Chapter 2: New Limitation on Active Losses under Tax Cuts and Jobs Act Blake D. Rubin ~ EY
Andrea M. Whiteway ~ EY
Maximilian Pakaluk ~ EY
Chapter 3: Developments in Partnership and Real Estate Taxation in 2016 (September 1, 2016) Blake D. Rubin ~ EY
Andrea M. Whiteway ~ EY
Gale E. Chan ~ McDermott Will & Emery LLP
Chapter 4: 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 LLP
Chapter 5: 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 LLP
Chapter 6: Developments in Partnership and Real Estate Taxation in 2013 Blake D. Rubin ~ EY
Jon G. Finkelstein ~ KPMG LLP
Gale E. Chan ~ McDermott Will & Emery LLP
Chapter 7: Partnership Tax Planning under the New Tax Cuts and Jobs Act Bonus Depreciation Proposed Regulations (October 1, 2018) Blake D. Rubin ~ EY
Andrea M. Whiteway ~ EY
Maximilian Pakaluk ~ EY
Chapter 8: Selected Operating Agreement Tax Allocation Provisions for Limited Liability Companies Leslie H. Loffman ~
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 9: Income Recognition Checklist (Problems) Leslie H. Loffman ~
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 10: 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Chapter 11: New Temporary and Proposed Partnership Liability Allocation Regulations Are Deeply Flawed and Should Be Withdrawn (February 1, 2017) Blake D. Rubin ~ EY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 12: Partnership Liability Allocation Planning, Including the “New” Rules Blake D. Rubin ~ EY
Andrea M. Whiteway ~ EY
Maximilian Pakaluk ~ EY
Chapter 13: 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 14: 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 LLP
Chapter 15: Testimony Before the Subcommittee on Select Revenue Measures (May 15, 2013) Blake D. Rubin ~ EY
Chapter 16: 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 17: New Partnership Disguised Sale Regulations End Leveraged Partnerships (June 1, 2017) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Maximilian Pakaluk ~ EY
Chapter 18: Partnership Disguised Sales of Property: G-I Holdings Misses the Mark Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 19: Tax Court Goes Overboard in Canal Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 20: Implications of Canal Corporation for Structuring Partnership Transactions Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 21: 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 22: Handling Partnership Mergers and Divisions Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 23: Partnership Equity Extraction Techniques (September 1, 2015) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 24: UpREIT and DownREIT Transactions: Latest Techniques and Issues (September 1, 2017) Blake D. Rubin ~ EY
Andrea M. Whiteway ~ EY
Chapter 25: Opportunities and Pitfalls for the Property Owner in Transactions with a REIT Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 26: Can Code Sec. 704(c) Be Applied to a Capital Gain Dividend Paid by a REIT? (October 1, 2017) Blake D. Rubin ~ EY
Andrea M. Whiteway ~ EY
Maximilian Pakaluk ~ EY
Chapter 27: 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 28: Capital Gains Planning Jill E. Darrow ~ Katten Muchin Rosenman LLP
Chapter 29: Maximizing Capital Gains in Real Estate Transactions: Case Studies Blake D. Rubin ~ EY
Chapter 30: 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 31: “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 32: Recourse or Nonrecourse: Treatment of Liabilities for COD and Other Purposes Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 33: 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 34: Tax Primer for Partnership Workouts Leslie H. Loffman ~
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 35: Important Tax Developments Affecting Partnership Workouts Leslie H. Loffman ~
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 36: Tax Aspects of Real Estate Workouts Leslie H. Loffman ~
Sanford C. Presant ~ Greenberg Traurig, LLP
Michael G. Frankel ~ Global and Americas Tax Leader - Real Estate Sector, EY
Elliot G. Freier ~ Irell & Manella LLP
Fred T. Witt ~ Deloitte Tax LLP
Chapter 37: Partnership Bankruptcy Tax Issues Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP
Chapter 38: Final Partnership Debt-for-Equity Regs Deny Creditors’ Losses Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 39: Revenue Ruling 2012-14: The IRS Lends a Helping Hand to Insolvent Partners Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G. Finkelstein ~ KPMG LLP
Chapter 40: Creative Planning for Partnership Liability Allocations, Including the New Proposed Regulations (PowerPoint slides) Blake D. Rubin ~ EY
Chapter 41: Selected Tax Allocation Problems for Partnerships and LLCs (PowerPoint slides) Leslie H. Loffman ~
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 42: Tax Provision Issues Checklist for LLC and Partnership Agreements (PowerPoint slides) Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 43: Handling UPREIT and DownREIT Transactions: Latest Techniques and Issues (PowerPoint slides) Blake D. Rubin ~ EY
Chapter 44: Making Section 704(c) Work for You (PowerPoint slides) Blake D. Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 45: Current Issues in Like-Kind Exchanges (PowerPoint slides) Blake D. Rubin ~ EY
Chapter 46: Partnerships and Disregarded Entities in Like-Kind Exchanges (PowerPoint slides) Blake D. Rubin ~ EY
Chapter 47: Maximizing Capital Gains in Real Estate Transactions (PowerPoint slides) Blake D. Rubin ~ EY
Chapter 48: Hot Like-Kind Exchange Issues (PowerPoint slides) Robert D. Schachat ~ EY
Chapter 49: Leasing Issues (PowerPoint slides) Robert D. Schachat ~ EY
Chapter 50: Capital Gains Planning (PowerPoint slides) Jill E. Darrow ~ Katten Muchin Rosenman LLP
Chapter 51: Disposing of Overleveraged Real Estate: Thinking Outside the Box (PowerPoint slides) Blake D. Rubin ~ EY
Chapter 52: Debt Workouts and Restructurings (PowerPoint slides) Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP
James B. Sowell ~ KPMG LLP
Robert D. Schachat ~ EY
Index

This Course Handbook was compiled for the program, 21st 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)
Sanford C. Presant, Greenberg Traurig, LLP
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