Seminar  Program

20th Annual Real Estate Tax Forum


Select a Location:

Our 20th 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 cutting-edge and creative tax planning techniques available for structuring, restructuring and unwinding different types of real estate transactions in today’s challenging 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. 

This Forum is designed for tax attorneys, accountants and real estate professionals who structure real estate transactions.
 
Topics Include
•    The latest developments in real estate taxation and partnership taxation (legislative, administrative and 
      judicial), including:
        o Critical new regulations on bottom dollar guarantees and the allocation of partnership liabilities that are
           changing how deals get done
        o Drafting partnership agreements to deal with the new partnership audit rules
        o New key changes to the partnership disguised sale regulations that attack leveraged partnerships but
           also affect many other transactions
        o New opportunities and uncertainties created by the 2015 legislative changes
        o New regulations on fee waivers and disguised payments for services
        o The latest tax reform proposals
•    Using “tiered partnerships” and “series LLCs”; structuring to maximize capital gain; strategies for avoiding
      income recognition traps and minimizing taxes under Sections 704(b), 704(c), 707, 737 and 752
•    Simplified approaches for drafting effective tax provisions for partnership and LLC agreements, including
      book-ups for service partners
•    Like-kind exchange developments, including tenancies-in-common, build-to-suit, reverse and related party
     exchanges
•    Tax issues for those who purchase debt at a discount
 
Special Feature
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.


PLI Group Discounts

Groups of 4-14 from the same organization, all registering at the same time, for a PLI program scheduled for presentation at the same site, are entitled to receive a group discount. For further discount information, please contact membership@pli.edu or call (800) 260-4PLI.

PLI Can Arrange Group Viewing to Your Firm

Contact the Groupcasts Department via email at groupcasts@pli.edu for more details.

Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

Day One: 9:00 a.m. - 5:00 p.m.

9:00 Introduction and Opening Remarks
Leslie H. Loffman, Sanford C. Presant, Blake D. Rubin

9:15 Current Developments in Real Estate Taxation
• An overview of the impact of significant changes to the tax law over the last twelve months
• Recent legislation, case law, regulations and rulings
• How these changes impact your clients
• Washington insider’s look at what to expect from the new Congress
Stefan F. Tucker

10:15 Partnership and LLC Introduction – Tax Allocations, Drafting Agreements, Joint Ventures, Real Estate Private Equity Funds – Today’s Transactional Tax Issues
• Dealing with the new Partnership Audit rules
• Target allocations
• How do you know your allocations work?
• Drafting partnership agreements – allocation and distribution provisions, tax distribution and savings clauses
• Current joint venture and fund deal terms – waterfalls, investor hurdles, carried interest and fees, clawbacks
   and their impact on drafting partnership agreements
• Structuring service partner interest grants and contributions – interests for services
• New regulations on fee waivers and disguised payments for services
• Tax-exempt investors and unrelated business taxable income
Leslie H. Loffman, Sanford C. Presant, Blake D. Rubin, Robert D. Schachat, Lary S. Wolf

11:15 Networking Break

11:30 Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs
• Contribution of property to partnerships (joint venture and UPREIT contributions and roll-ups)
• Picking the right section 704(c) method for your circumstances
• Dealing with partnership liabilities – nonrecourse debt, new bottom guarantee rules, leveraged partnerships
• Disguised sales under section 707 and sections 704 (c)(1)(b) and 737
• Series LLCs and tiered partnerships
Leslie H. Loffman, Sanford C. Presant, Blake D. Rubin, Robert D. Schachat, Andrea Macintosh Whiteway, Lary S. Wolf

12:30 Lunch
Afternoon Session: 1:45 p.m. – 5:00p.m.

1:45 Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs (Continued)

3:30 Networking Break

3:45 Real Estate Investment Trusts – What’s New in the REIT World & Non-U.S. Investors Participating in Your U.S. Real Estate Deal
• Real Estate Investment Trusts – What’s New in the REIT World
  o Impact of the new Section 385 debt/equity regulations
  o Alternative REITS – energy, golf course, etc.
  o Transactions with a REIT – contributions of real estate in a tax efficient manner – issues and traps
  o Public non-traded REITS
  o Vehicles for tax exempts and non-U.S. investors
  o REIT going-private transactions
• Non-U.S. Investors Participating in Your U.S. Real Estate Deal
  o New opportunities created by 2015 legislation
  o Non-U.S. investors as your joint venture partners
  o Withholding requirements
  o Use of REITS and blocker entities
  o Debt vs. equity structures and the portfolio interest exemption
  o Impact of regulations under the Foreign Account Tax Compliance Act (FATCA)
Michael Hirschfeld, Leslie H. Loffman, Sanford C. Presant, Emma Preston, Dianne O. Umberger, Lary S. Wolf

5:00 Adjourn

Day Two: 9:00 a.m. - 1:00 p.m.

9:00 Transactions Involving Real Estate – Practical Solutions to Everyday Problems
• Like-kind exchanges
  o Reverse and related party exchanges, parking transactions, build-to-suit exchanges, tenancy-in-common
     issues
  o Structuring like-kind exchanges involving partnerships where some partners want cash instead of  property
  o What are we seeing in the marketplace?
• Leasing transactions
  o “True leases”
  o Stepped or deferred rent
  o Leasehold improvements; landlord work letters and other inducements
  o Lease terminations
• Capital gain planning
  o Dealer issues
  o Converting ordinary income into capital gains
  o Deferring gain recognition
  o Small structuring steps that can have a major impact on your client’s transactions
Jill E. Darrow, Sanford C. Presant, Blake D. Rubin, Robert D. Schachat

11:30 Networking Break

11:45 Workouts and Debt Restructuring
• Forgiveness of indebtedness
• Acquiring debt at a discount
• Working with lenders – forbearance and other debt modifications
• Dealing with underwater properties
Robert D. Schachat, Bahar A. Schippel, Linda Z. Swartz


1:00 Adjourn


Co-Chair(s)
Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
Speaker(s)
Jill E. Darrow ~ Katten Muchin Rosenman LLP
Michael Hirschfeld ~ AndersenTax
Emma Preston ~ KPMG LLP
Bahar A. Schippel ~ Snell & Wilmer L.L.P.
Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP
Stefan F. Tucker ~ Venable LLP
Lary S. Wolf ~ Roberts & Holland LLP
Program Attorney(s)
Stacey L. Greenblatt ~ Senior Program Attorney, Practising Law Institute

New York City Seminar Location

PLI New York Center
, 1177 Avenue of the Americas, (2nd floor), entrance on 45th Street, New York, New York 10036. (800) 260-4754.

New York City Hotel Accommodations

Crowne Plaza Times Square Manhattan, 1605 Broadway (at 48th Street), New York, NY 10019 (212) 977-4000. When calling, mention Practising Law Institute. You can also make reservations online to access PLI's rates.

The Muse, 130 West 46th Street, New York, NY 10036. Please call reservations at 1-800-546-7866. When calling, please mention Practising Law Institute and rate code PLII. You can also Book Online- Kimpton.

Millennium Broadway Hotel, 145 West 44th Street, New York, NY 10036. Please call reservations at 1-800-622-5569. When calling, please mention Practising Law Institute. You can also book online.

Hyatt Times Square, 135 W. 45th Street, New York, NY 10036. For reservations, please call (646) 364-1234. When calling mention rate code CR56218 or Practising Law Institute.

General credit information about this format appears below. For credit information specific to this program, please choose your jurisdiction(s) in the Credit Information box on the right-hand side of this page.


U.S. MCLE States

Alabama: PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Alaska:  All PLI products can fulfill Alaska’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Arizona:  PLI’s live seminars qualify as “interactive CLE” credit. There is no limit to the number of credits an attorney can earn via interactive CLE programs.

Arkansas:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

California:  PLI’s live seminars qualify as “participatory” credit. There is no limit to the number of credits an attorney can earn via participatory programs.

Colorado:  All PLI products can fulfill Colorado’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Connecticut: Effective January 1, 2017, all PLI products can fulfill Connecticut’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Delaware:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Florida:  All PLI products can fulfill Florida’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Georgia:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Hawaii:  All PLI products can fulfill Hawaii’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Idaho:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Illinois: All PLI products can fulfill Illinois' CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via PLI products.

Indiana:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Iowa:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Kansas:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live programs.

Kentucky:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Louisiana:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Maine:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Minnesota:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Mississippi:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Missouri:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Montana:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Nebraska:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Nevada:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

New Hampshire:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

New Jersey:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

New Mexico:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

New York

Experienced Attorneys:  All PLI products can fulfill New York’s CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via PLI products.

Newly Admitted Attorneys:  PLI’s transitional live seminars can be used to fulfill the requirements for newly admitted attorneys. All credit categories may be earned via transitional live seminars.

North Carolina:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars

North Dakota:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Ohio:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Oklahoma:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Oregon:  All PLI products can fulfill Oregon’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Pennsylvania: PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Puerto Rico:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Rhode Island:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

South Carolina:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Tennessee:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Texas:  All PLI products can fulfill Texas’ CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Utah:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Vermont:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Virgin Islands:  All PLI products can fulfill the Virgin Islands’ CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Virginia:  PLI’s live seminars qualify as “live interactive” credit. There is no limit to the number of credits an attorney can earn via live interactive programs.

Washington:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

West Virginia:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Wisconsin:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Wyoming:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

CPD Jurisdictions

British Columbia (CPD-BC):  PLI’s live seminars qualify as “real-time” credit. There is no limit to the number of credits an attorney can earn via real-time programs.

Ontario (CPD-ON):  PLI’s live seminars qualify as “interactive” credit. There is no limit to the number of credits an attorney can earn via interactive programs.

Quebec (CPD-QC): PLI’s live seminars can fulfill Quebec’s CPD requirements.

Hong Kong (CPD-HK):  PLI’s live seminars qualify as “live” credit. There is no limit to the number of points an attorney can earn via live seminars.

United Kingdom (CPD-UK):  PLI’s live seminars can fulfill the United Kingdom’s CPD requirements.

Australia (CPD-AUS):  PLI’s live seminars qualify as “live” credit in all Australian jurisdictions. There is no limit to the number of credits an attorney can earn via live seminars.

Other Credit Types

CPE Credit (NASBA): PLI’s live seminars qualify as “Group-Live delivery” credit.

IRS Continuing Education (IRS-CE): PLI’s live seminars may fulfill IRS-CE requirements. To request IRS-CE credit, please notify PLI at plicredits@pli.edu of your request and include your Preparer Tax Identification Number (PTIN).

Certified Fraud Examiner CPE:  PLI’s live seminars may fulfill Certified Fraud Examiner CPE requirements. To request CPE credit or find out which programs offer CPE, please contact PLI at plicredits@pli.edu.

IAPP Continuing Privacy Credit (CPE):  PLI’s live seminars may fulfill Privacy CPE credit requirements.

HR Recertification (HRCI):  PLI’s live seminars may fulfill HR credit requirements.

SHRM Recertification (SHRM):  PLI’s live seminars qualify as "instructor-led" credit. There is no limit to the number of credits an SHRM professional can earn via instructor-led programs.

Compliance Certification Board (CCB):  PLI’s live seminars qualify as “live” training events. There is no limit to the number of credits a candidate or certification holder can earn via live programs.

Certified Anti-Money Laundering Specialists (CAMS):  PLI’s live seminars may fulfill CAMS credit requirements.

New York State Social Worker Continuing Education (SW CPE):  PLI’s live seminars may fulfill SW CPE credit requirements.

American Bankers Association Professional Certification (ABA):  PLI’s live seminars may fulfill ABA credit requirements.

 

Our 20th 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 cutting-edge and creative tax planning techniques available for structuring, restructuring and unwinding different types of real estate transactions in today’s challenging 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. 

This Forum is designed for tax attorneys, accountants and real estate professionals who structure real estate transactions.
 
Topics Include
•    The latest developments in real estate taxation and partnership taxation (legislative, administrative and 
      judicial), including:
        o Critical new regulations on bottom dollar guarantees and the allocation of partnership liabilities that are
           changing how deals get done
        o Drafting partnership agreements to deal with the new partnership audit rules
        o New key changes to the partnership disguised sale regulations that attack leveraged partnerships but
           also affect many other transactions
        o New opportunities and uncertainties created by the 2015 legislative changes
        o New regulations on fee waivers and disguised payments for services
        o The latest tax reform proposals
•    Using “tiered partnerships” and “series LLCs”; structuring to maximize capital gain; strategies for avoiding
      income recognition traps and minimizing taxes under Sections 704(b), 704(c), 707, 737 and 752
•    Simplified approaches for drafting effective tax provisions for partnership and LLC agreements, including
      book-ups for service partners
•    Like-kind exchange developments, including tenancies-in-common, build-to-suit, reverse and related party
     exchanges
•    Tax issues for those who purchase debt at a discount
 
Special Feature
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.


PLI Group Discounts

Groups of 4-14 from the same organization, all registering at the same time, for a PLI program scheduled for presentation at the same site, are entitled to receive a group discount. For further discount information, please contact membership@pli.edu or call (800) 260-4PLI.

PLI Can Arrange Group Viewing to Your Firm

Contact the Groupcasts Department via email at groupcasts@pli.edu for more details.

Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

Day One: 9:00 a.m. - 5:00 p.m.

9:00 Introduction and Opening Remarks
Leslie H. Loffman, Sanford C. Presant, Blake D. Rubin

9:15 Current Developments in Real Estate Taxation
• An overview of the impact of significant changes to the tax law over the last twelve months
• Recent legislation, case law, regulations and rulings
• How these changes impact your clients
• Washington insider’s look at what to expect from the new Congress
Stefan F. Tucker

10:15 Partnership and LLC Introduction – Tax Allocations, Drafting Agreements, Joint Ventures, Real Estate Private Equity Funds – Today’s Transactional Tax Issues
• Dealing with the new Partnership Audit rules
• Target allocations
• How do you know your allocations work?
• Drafting partnership agreements – allocation and distribution provisions, tax distribution and savings clauses
• Current joint venture and fund deal terms – waterfalls, investor hurdles, carried interest and fees, clawbacks
   and their impact on drafting partnership agreements
• Structuring service partner interest grants and contributions – interests for services
• New regulations on fee waivers and disguised payments for services
• Tax-exempt investors and unrelated business taxable income
Leslie H. Loffman, Sanford C. Presant, Blake D. Rubin, Robert D. Schachat, Lary S. Wolf

11:15 Networking Break

11:30 Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs
• Contribution of property to partnerships (joint venture and UPREIT contributions and roll-ups)
• Picking the right section 704(c) method for your circumstances
• Dealing with partnership liabilities – nonrecourse debt, new bottom guarantee rules, leveraged partnerships
• Disguised sales under section 707 and sections 704 (c)(1)(b) and 737
• Series LLCs and tiered partnerships
Leslie H. Loffman, Sanford C. Presant, Blake D. Rubin, Robert D. Schachat, Andrea Macintosh Whiteway, Lary S. Wolf

12:30 Lunch
Afternoon Session: 1:45 p.m. – 5:00p.m.

1:45 Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs (Continued)

3:30 Networking Break

3:45 Real Estate Investment Trusts – What’s New in the REIT World & Non-U.S. Investors Participating in Your U.S. Real Estate Deal
• Real Estate Investment Trusts – What’s New in the REIT World
  o Impact of the new Section 385 debt/equity regulations
  o Alternative REITS – energy, golf course, etc.
  o Transactions with a REIT – contributions of real estate in a tax efficient manner – issues and traps
  o Public non-traded REITS
  o Vehicles for tax exempts and non-U.S. investors
  o REIT going-private transactions
• Non-U.S. Investors Participating in Your U.S. Real Estate Deal
  o New opportunities created by 2015 legislation
  o Non-U.S. investors as your joint venture partners
  o Withholding requirements
  o Use of REITS and blocker entities
  o Debt vs. equity structures and the portfolio interest exemption
  o Impact of regulations under the Foreign Account Tax Compliance Act (FATCA)
Michael Hirschfeld, Leslie H. Loffman, Sanford C. Presant, Emma Preston, Dianne O. Umberger, Lary S. Wolf

5:00 Adjourn

Day Two: 9:00 a.m. - 1:00 p.m.

9:00 Transactions Involving Real Estate – Practical Solutions to Everyday Problems
• Like-kind exchanges
  o Reverse and related party exchanges, parking transactions, build-to-suit exchanges, tenancy-in-common
     issues
  o Structuring like-kind exchanges involving partnerships where some partners want cash instead of  property
  o What are we seeing in the marketplace?
• Leasing transactions
  o “True leases”
  o Stepped or deferred rent
  o Leasehold improvements; landlord work letters and other inducements
  o Lease terminations
• Capital gain planning
  o Dealer issues
  o Converting ordinary income into capital gains
  o Deferring gain recognition
  o Small structuring steps that can have a major impact on your client’s transactions
Jill E. Darrow, Sanford C. Presant, Blake D. Rubin, Robert D. Schachat

11:30 Networking Break

11:45 Workouts and Debt Restructuring
• Forgiveness of indebtedness
• Acquiring debt at a discount
• Working with lenders – forbearance and other debt modifications
• Dealing with underwater properties
Robert D. Schachat, Bahar A. Schippel, Linda Z. Swartz


1:00 Adjourn


Co-Chair(s)
Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
Speaker(s)
Jill E. Darrow ~ Katten Muchin Rosenman LLP
Michael Hirschfeld ~ AndersenTax
Emma Preston ~ KPMG LLP
Bahar A. Schippel ~ Snell & Wilmer L.L.P.
Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP
Stefan F. Tucker ~ Venable LLP
Lary S. Wolf ~ Roberts & Holland LLP
Program Attorney(s)
Stacey L. Greenblatt ~ Senior Program Attorney, Practising Law Institute
General credit information about this format appears below. For credit information specific to this program, please choose your jurisdiction(s) in the Credit Information box on the right-hand side of this page.

PLI’s live and on-demand webcasts are single-user license products intended for an individual registrant only. Credit will be issued only to the individual registered. If two or more individuals wish to participate in a webcast and receive credit, PLI would be happy to provide a Groupcast – group viewing of a webcast. To schedule a Groupcast, please contact PLI at groupcasts@pli.edu.


U.S. MCLE States

Alabama:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Alaska:  All PLI products can fulfill Alaska’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Arizona:  PLI’s live webcasts qualify as “interactive CLE” credit. There is no limit to the number of credits an attorney can earn via interactive CLE programs.

Arkansas:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

California:  PLI’s live webcasts qualify as “participatory” credit. There is no limit to the number of credits an attorney can earn via participatory programs.

Colorado:  All PLI products can fulfill Colorado’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Connecticut: Effective January 1, 2017, all PLI products can fulfill Connecticut’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Delaware:  PLI’s live webcasts qualify as “eCLE” credit. Attorneys are limited to 12 credits of eCLE per reporting period.

Florida:  All PLI products can fulfill Florida’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Georgia:  PLI’s live webcasts qualify as “in-house” credit. Attorneys are limited to 6 in-house credits per reporting period.

Hawaii:  All PLI products can fulfill Hawaii’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Idaho:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Illinois:  All PLI products can fulfill Illinois' CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via PLI products.

Indiana:  PLI’s live webcasts qualify as “distance education” credit. Attorneys are limited to 9 credits of distance education per reporting period.

Iowa:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Kansas:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Kentucky:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Louisiana:  PLI’s live webcasts qualify as “self-study” credit. Attorneys are limited to 4 credits of self-study per reporting period.

Maine:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Minnesota:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Mississippi:  PLI’s live webcasts qualify as “distance learning” credit. Attorneys are limited to 6 credits of distance learning per reporting period.

Missouri:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Montana:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Nebraska:  PLI’s live webcasts qualify as “computer-based learning” credit. Attorneys are limited to 5 credits of computer-based learning per reporting period.

Nevada:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

New Hampshire:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

New Jersey:  PLI’s live webcasts qualify as “alternative verifiable learning formats” credit. Attorneys are limited to 12 credits of alternative verifiable learning formats per reporting period.

New Mexico:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

New York

Experienced Attorneys:  All PLI products can fulfill New York’s CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via PLI products.

Newly Admitted Attorneys:  PLI’s transitional live webcasts can be used to fulfill the requirements for New York newly admitted attorneys. Ethics credit, professional practice credit, and law practice management credit may be earned via transitional live webcasts. Skills credits may not be earned via live webcasts.

North Carolina:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

North Dakota:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Ohio:  PLI’s live webcasts qualify as “self-study” credit. Attorneys are limited to 12 credits of self-study per reporting period.

Oklahoma:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Oregon:  All PLI products can fulfill Oregon’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Pennsylvania:  PLI’s live webcasts qualify as “distance learning” credit. Attorneys are limited to 6 credits of distance learning per reporting period.

Puerto Rico:  PLI’s live webcasts qualify as “non-traditional” credit. Attorneys are limited to 8 credits of non-traditional programs per reporting period.

Rhode Island:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

South Carolina:  PLI’s live webcasts qualify as “alternatively delivered” credit. Attorneys are limited to 6 credits of alternatively delivered programs per reporting period.

Tennessee:  PLI’s live webcasts qualify as “distance learning” credit. Attorneys are limited to 8 credits of distance learning per reporting period.

Texas:  All PLI products can fulfill Texas’ CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Utah:  PLI’s live webcasts qualify as “self-study” credit. Attorneys are limited to 12 credits of self-study per reporting period.

Vermont:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Virgin Islands:  All PLI products can fulfill the Virgin Islands’ CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Virginia:  PLI’s live webcasts qualify as “live interactive” credit. There is no limit to the number of credits an attorney can earn via live interactive programs.

Washington:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

West Virginia:  PLI’s live webcasts qualify as “online” credit. Attorneys are limited to 12 credits of online instruction per reporting period.

Wisconsin:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Wyoming:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

CPD Jurisdictions

British Columbia (CPD-BC):  PLI’s live webcasts qualify as “real-time” credit. There is no limit to the number of credits an attorney can earn via real-time programs.

Ontario (CPD-ON):  PLI’s live webcasts qualify as “interactive” credit. There is no limit to the number of credits an attorney can earn via interactive programs.

Quebec (CPD-QC):  PLI’s live webcasts can fulfill Quebec’s CPD requirements.

Hong Kong (CPD-HK):  PLI’s live webcasts qualify as “distance learning” credit. Attorneys are limited to 15 points of distance learning programs per reporting period.

United Kingdom (CPD-UK):  PLI’s live webcasts can fulfill the United Kingdom’s CPD requirements.

Australia (CPD-AUS):  PLI’s live webcasts may fulfill Australia’s CPD requirements. Credit limits for live webcasts vary according to jurisdiction. Please refer to your jurisdiction’s CPD information page for specifics.

Other Credit Types

CPE Credit (NASBA):  PLI’s live webcasts qualify as “Group-Internet-Based” (GIB) credit.

IRS Continuing Education (IRS-CE):  PLI’s live webcasts may fulfill IRS-CE requirements. To request IRS-CE credit, please notify PLI at plicredits@pli.edu of your request and include your Preparer Tax Identification Number (PTIN).

Certified Fraud Examiner CPE:  PLI’s live webcasts may fulfill Certified Fraud Examiner CPE requirements. To request CPE credit or find out which programs offer CPE, please contact PLI at plicredits@pli.edu.

IAPP Continuing Privacy Credit (CPE):  PLI’s live webcasts may fulfill Privacy CPE credit requirements.

HR Recertification (HRCI):  PLI’s live webcasts may fulfill HR credit requirements.

SHRM Recertification (SHRM):  PLI’s live webcasts qualify as "instructor-led" credit. There is no limit to the number of credits an SHRM professional can earn via instructor-led programs.

Compliance Certification Board (CCB):  PLI’s live webcasts qualify as “live” training events. There is no limit to the number of credits a candidate or certification holder can earn via live programs.

Certified Anti-Money Laundering Specialists (CAMS):  PLI’s live webcasts may fulfill CAMS credit requirements.

New York State Social Worker Continuing Education (SW CPE):  PLI’s live webcasts may fulfill SW CPE credit requirements.

American Bankers Association Professional Certification (ABA):  PLI’s live webcasts may fulfill ABA credit requirements.

 

Our 20th 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 cutting-edge and creative tax planning techniques available for structuring, restructuring and unwinding different types of real estate transactions in today’s challenging 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. 

This Forum is designed for tax attorneys, accountants and real estate professionals who structure real estate transactions.
 
Topics Include
•    The latest developments in real estate taxation and partnership taxation (legislative, administrative and 
      judicial), including:
        o Critical new regulations on bottom dollar guarantees and the allocation of partnership liabilities that are
           changing how deals get done
        o Drafting partnership agreements to deal with the new partnership audit rules
        o New key changes to the partnership disguised sale regulations that attack leveraged partnerships but
           also affect many other transactions
        o New opportunities and uncertainties created by the 2015 legislative changes
        o New regulations on fee waivers and disguised payments for services
        o The latest tax reform proposals
•    Using “tiered partnerships” and “series LLCs”; structuring to maximize capital gain; strategies for avoiding
      income recognition traps and minimizing taxes under Sections 704(b), 704(c), 707, 737 and 752
•    Simplified approaches for drafting effective tax provisions for partnership and LLC agreements, including
      book-ups for service partners
•    Like-kind exchange developments, including tenancies-in-common, build-to-suit, reverse and related party
     exchanges
•    Tax issues for those who purchase debt at a discount
 
Special Feature
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.


PLI Group Discounts

Groups of 4-14 from the same organization, all registering at the same time, for a PLI program scheduled for presentation at the same site, are entitled to receive a group discount. For further discount information, please contact membership@pli.edu or call (800) 260-4PLI.

PLI Can Arrange Group Viewing to Your Firm

Contact the Groupcasts Department via email at groupcasts@pli.edu for more details.

Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

Day One: 9:00 a.m. - 5:00 p.m.

9:00 Introduction and Opening Remarks
Leslie H. Loffman, Sanford C. Presant, Blake D. Rubin

9:15 Current Developments in Real Estate Taxation
• An overview of the impact of significant changes to the tax law over the last twelve months
• Recent legislation, case law, regulations and rulings
• How these changes impact your clients
• Washington insider’s look at what to expect from the new Congress
Stefan F. Tucker

10:15 Partnership and LLC Introduction – Tax Allocations, Drafting Agreements, Joint Ventures, Real Estate Private Equity Funds – Today’s Transactional Tax Issues
• Dealing with the new Partnership Audit rules
• Target allocations
• How do you know your allocations work?
• Drafting partnership agreements – allocation and distribution provisions, tax distribution and savings clauses
• Current joint venture and fund deal terms – waterfalls, investor hurdles, carried interest and fees, clawbacks
   and their impact on drafting partnership agreements
• Structuring service partner interest grants and contributions – interests for services
• New regulations on fee waivers and disguised payments for services
• Tax-exempt investors and unrelated business taxable income
Leslie H. Loffman, Sanford C. Presant, Blake D. Rubin, Robert D. Schachat, Lary S. Wolf

11:15 Networking Break

11:30 Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs
• Contribution of property to partnerships (joint venture and UPREIT contributions and roll-ups)
• Picking the right section 704(c) method for your circumstances
• Dealing with partnership liabilities – nonrecourse debt, new bottom guarantee rules, leveraged partnerships
• Disguised sales under section 707 and sections 704 (c)(1)(b) and 737
• Series LLCs and tiered partnerships
Leslie H. Loffman, Sanford C. Presant, Blake D. Rubin, Robert D. Schachat, Andrea Macintosh Whiteway, Lary S. Wolf

12:30 Lunch
Afternoon Session: 1:45 p.m. – 5:00p.m.

1:45 Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs (Continued)

3:30 Networking Break

3:45 Real Estate Investment Trusts – What’s New in the REIT World & Non-U.S. Investors Participating in Your U.S. Real Estate Deal
• Real Estate Investment Trusts – What’s New in the REIT World
  o Impact of the new Section 385 debt/equity regulations
  o Alternative REITS – energy, golf course, etc.
  o Transactions with a REIT – contributions of real estate in a tax efficient manner – issues and traps
  o Public non-traded REITS
  o Vehicles for tax exempts and non-U.S. investors
  o REIT going-private transactions
• Non-U.S. Investors Participating in Your U.S. Real Estate Deal
  o New opportunities created by 2015 legislation
  o Non-U.S. investors as your joint venture partners
  o Withholding requirements
  o Use of REITS and blocker entities
  o Debt vs. equity structures and the portfolio interest exemption
  o Impact of regulations under the Foreign Account Tax Compliance Act (FATCA)
Michael Hirschfeld, Leslie H. Loffman, Sanford C. Presant, Emma Preston, Dianne O. Umberger, Lary S. Wolf

5:00 Adjourn

Day Two: 9:00 a.m. - 1:00 p.m.

9:00 Transactions Involving Real Estate – Practical Solutions to Everyday Problems
• Like-kind exchanges
  o Reverse and related party exchanges, parking transactions, build-to-suit exchanges, tenancy-in-common
     issues
  o Structuring like-kind exchanges involving partnerships where some partners want cash instead of  property
  o What are we seeing in the marketplace?
• Leasing transactions
  o “True leases”
  o Stepped or deferred rent
  o Leasehold improvements; landlord work letters and other inducements
  o Lease terminations
• Capital gain planning
  o Dealer issues
  o Converting ordinary income into capital gains
  o Deferring gain recognition
  o Small structuring steps that can have a major impact on your client’s transactions
Jill E. Darrow, Sanford C. Presant, Blake D. Rubin, Robert D. Schachat

11:30 Networking Break

11:45 Workouts and Debt Restructuring
• Forgiveness of indebtedness
• Acquiring debt at a discount
• Working with lenders – forbearance and other debt modifications
• Dealing with underwater properties
Robert D. Schachat, Bahar A. Schippel, Linda Z. Swartz


1:00 Adjourn


Co-Chair(s)
Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
Speaker(s)
Jill E. Darrow ~ Katten Muchin Rosenman LLP
Michael Hirschfeld ~ AndersenTax
Emma Preston ~ KPMG LLP
Bahar A. Schippel ~ Snell & Wilmer L.L.P.
Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP
Stefan F. Tucker ~ Venable LLP
Lary S. Wolf ~ Roberts & Holland LLP
Program Attorney(s)
Stacey L. Greenblatt ~ Senior Program Attorney, Practising Law Institute
New Jersey Groupcast Location

New Jersey Institute for Continuing Legal Education, One Constitution Square, New Brunswick, NJ 08901-1520. 732-249-5100.

General credit information about this format appears below. For credit information specific to this program, please choose your jurisdiction(s) in the Credit Information box on the right-hand side of this page.


U.S. MCLE States

Alabama:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Alaska:  All PLI products can fulfill Alaska’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Arizona:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “interactive CLE” credit. There is no limit to the number of credits an attorney can earn via interactive CLE programs.

Arkansas:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

California:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “participatory” credit. There is no limit to the number of credits an attorney can earn via participatory programs.

Colorado:  All PLI products can fulfill Colorado’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Connecticut: Effective January 1, 2017, all PLI products can fulfill Connecticut’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Delaware:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Florida:  All PLI products can fulfill Florida’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Georgia:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Hawaii:  All PLI products can fulfill Hawaii’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Idaho:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Illinois:  All PLI products can fulfill Illinois' CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via PLI products.

Indiana:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Iowa:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Kansas:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live programs.

Kentucky:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Louisiana:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Maine:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Minnesota:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Mississippi:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “distance learning” credit. Attorneys are limited to 6 credits of distance learning per reporting period.

Missouri:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Montana:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Nebraska:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Nevada:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

New Hampshire:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

New Jersey:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “alternative verifiable learning formats” credit. Attorneys are limited to 12 credits of alternative verifiable learning formats per reporting period.

New Mexico:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

New York

Experienced Attorneys:  All PLI products can fulfill New York’s CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via PLI products.

Newly Admitted Attorneys:  PLI’s transitional live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) can be used to fulfill the requirements for New York newly admitted attorneys. Ethics credit, professional practice credit, and law practice management credit may be earned via transitional live groupcasts. Skills credits may not be earned via live groupcasts.

North Carolina:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

North Dakota:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Ohio:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Oklahoma:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Oregon:  All PLI products can fulfill Oregon’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Pennsylvania:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Puerto Rico:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Rhode Island:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

South Carolina:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Tennessee:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Texas:  All PLI products can fulfill Texas’ CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Utah:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “self-study” credit. Attorneys are limited to 12 credits of self-study per reporting period.

Vermont:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Virgin Islands:  All PLI products can fulfill the Virgin Islands’ CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Virginia:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live interactive” credit. There is no limit to the number of credits an attorney can earn via live interactive programs.

Washington:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

West Virginia:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Wisconsin:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Wyoming:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.


CPD Jurisdictions

British Columbia (CPD-BC):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “real-time” credit. There is no limit to the number of credits an attorney can earn via real-time programs.

Ontario (CPD-ON):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “interactive” credit. There is no limit to the number of credits an attorney can earn via interactive programs.

Quebec (CPD-QC):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) can fulfill Quebec’s CPD requirements.

Hong Kong (CPD-HK):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of points an attorney can earn via live groupcasts.

United Kingdom (CPD-UK):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) can fulfill the United Kingdom’s CPD requirements.

Australia (CPD-AUS):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may fulfill Australia’s CPD requirements. Credit limits for live groupcasts vary according to jurisdiction. Please refer to your jurisdiction’s CPD information page for specifics.


Other Credit Types

CPE Credit (NASBA):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “Group-Live delivery” credit.

IRS Continuing Education (IRS-CE):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may fulfill IRS-CE requirements. To request IRS-CE credit, please notify PLI at plicredits@pli.edu of your request and include your Preparer Tax Identification Number (PTIN).

Certified Fraud Examiner CPE:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may fulfill Certified Fraud Examiner CPE requirements. To request CPE credit or find out which programs offer CPE, please contact PLI at plicredits@pli.edu.

IAPP Continuing Privacy Credit (CPE):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may fulfill Privacy CPE credit requirements.

HR Recertification (HRCI):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may fulfill HR credit requirements.

SHRM Recertification (SHRM):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as "instructor-led" credit. There is no limit to the number of credits an SHRM professional can earn via instructor-led programs.

Compliance Certification Board (CCB):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” training events. There is no limit to the number of credits a candidate or certification holder can earn via live groupcasts.

Certified Anti-Money Laundering Specialists (CAMS):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may fulfill CAMS credit requirements.

New York State Social Worker Continuing Education (SW CPE):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may fulfill SW CPE credit requirements.

American Bankers Association Professional Certification (ABA):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may fulfill ABA credit requirements.

 

Our 20th 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 cutting-edge and creative tax planning techniques available for structuring, restructuring and unwinding different types of real estate transactions in today’s challenging 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. 

This Forum is designed for tax attorneys, accountants and real estate professionals who structure real estate transactions.
 
Topics Include
•    The latest developments in real estate taxation and partnership taxation (legislative, administrative and 
      judicial), including:
        o Critical new regulations on bottom dollar guarantees and the allocation of partnership liabilities that are
           changing how deals get done
        o Drafting partnership agreements to deal with the new partnership audit rules
        o New key changes to the partnership disguised sale regulations that attack leveraged partnerships but
           also affect many other transactions
        o New opportunities and uncertainties created by the 2015 legislative changes
        o New regulations on fee waivers and disguised payments for services
        o The latest tax reform proposals
•    Using “tiered partnerships” and “series LLCs”; structuring to maximize capital gain; strategies for avoiding
      income recognition traps and minimizing taxes under Sections 704(b), 704(c), 707, 737 and 752
•    Simplified approaches for drafting effective tax provisions for partnership and LLC agreements, including
      book-ups for service partners
•    Like-kind exchange developments, including tenancies-in-common, build-to-suit, reverse and related party
     exchanges
•    Tax issues for those who purchase debt at a discount
 
Special Feature
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.


PLI Group Discounts

Groups of 4-14 from the same organization, all registering at the same time, for a PLI program scheduled for presentation at the same site, are entitled to receive a group discount. For further discount information, please contact membership@pli.edu or call (800) 260-4PLI.

PLI Can Arrange Group Viewing to Your Firm

Contact the Groupcasts Department via email at groupcasts@pli.edu for more details.

Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

Day One: 9:00 a.m. - 5:00 p.m.

9:00 Introduction and Opening Remarks
Leslie H. Loffman, Sanford C. Presant, Blake D. Rubin

9:15 Current Developments in Real Estate Taxation
• An overview of the impact of significant changes to the tax law over the last twelve months
• Recent legislation, case law, regulations and rulings
• How these changes impact your clients
• Washington insider’s look at what to expect from the new Congress
Stefan F. Tucker

10:15 Partnership and LLC Introduction – Tax Allocations, Drafting Agreements, Joint Ventures, Real Estate Private Equity Funds – Today’s Transactional Tax Issues
• Dealing with the new Partnership Audit rules
• Target allocations
• How do you know your allocations work?
• Drafting partnership agreements – allocation and distribution provisions, tax distribution and savings clauses
• Current joint venture and fund deal terms – waterfalls, investor hurdles, carried interest and fees, clawbacks
   and their impact on drafting partnership agreements
• Structuring service partner interest grants and contributions – interests for services
• New regulations on fee waivers and disguised payments for services
• Tax-exempt investors and unrelated business taxable income
Leslie H. Loffman, Sanford C. Presant, Blake D. Rubin, Robert D. Schachat, Lary S. Wolf

11:15 Networking Break

11:30 Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs
• Contribution of property to partnerships (joint venture and UPREIT contributions and roll-ups)
• Picking the right section 704(c) method for your circumstances
• Dealing with partnership liabilities – nonrecourse debt, new bottom guarantee rules, leveraged partnerships
• Disguised sales under section 707 and sections 704 (c)(1)(b) and 737
• Series LLCs and tiered partnerships
Leslie H. Loffman, Sanford C. Presant, Blake D. Rubin, Robert D. Schachat, Andrea Macintosh Whiteway, Lary S. Wolf

12:30 Lunch
Afternoon Session: 1:45 p.m. – 5:00p.m.

1:45 Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs (Continued)

3:30 Networking Break

3:45 Real Estate Investment Trusts – What’s New in the REIT World & Non-U.S. Investors Participating in Your U.S. Real Estate Deal
• Real Estate Investment Trusts – What’s New in the REIT World
  o Impact of the new Section 385 debt/equity regulations
  o Alternative REITS – energy, golf course, etc.
  o Transactions with a REIT – contributions of real estate in a tax efficient manner – issues and traps
  o Public non-traded REITS
  o Vehicles for tax exempts and non-U.S. investors
  o REIT going-private transactions
• Non-U.S. Investors Participating in Your U.S. Real Estate Deal
  o New opportunities created by 2015 legislation
  o Non-U.S. investors as your joint venture partners
  o Withholding requirements
  o Use of REITS and blocker entities
  o Debt vs. equity structures and the portfolio interest exemption
  o Impact of regulations under the Foreign Account Tax Compliance Act (FATCA)
Michael Hirschfeld, Leslie H. Loffman, Sanford C. Presant, Emma Preston, Dianne O. Umberger, Lary S. Wolf

5:00 Adjourn

Day Two: 9:00 a.m. - 1:00 p.m.

9:00 Transactions Involving Real Estate – Practical Solutions to Everyday Problems
• Like-kind exchanges
  o Reverse and related party exchanges, parking transactions, build-to-suit exchanges, tenancy-in-common
     issues
  o Structuring like-kind exchanges involving partnerships where some partners want cash instead of  property
  o What are we seeing in the marketplace?
• Leasing transactions
  o “True leases”
  o Stepped or deferred rent
  o Leasehold improvements; landlord work letters and other inducements
  o Lease terminations
• Capital gain planning
  o Dealer issues
  o Converting ordinary income into capital gains
  o Deferring gain recognition
  o Small structuring steps that can have a major impact on your client’s transactions
Jill E. Darrow, Sanford C. Presant, Blake D. Rubin, Robert D. Schachat

11:30 Networking Break

11:45 Workouts and Debt Restructuring
• Forgiveness of indebtedness
• Acquiring debt at a discount
• Working with lenders – forbearance and other debt modifications
• Dealing with underwater properties
Robert D. Schachat, Bahar A. Schippel, Linda Z. Swartz


1:00 Adjourn


Co-Chair(s)
Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
Speaker(s)
Jill E. Darrow ~ Katten Muchin Rosenman LLP
Michael Hirschfeld ~ AndersenTax
Emma Preston ~ KPMG LLP
Bahar A. Schippel ~ Snell & Wilmer L.L.P.
Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP
Stefan F. Tucker ~ Venable LLP
Lary S. Wolf ~ Roberts & Holland LLP
Program Attorney(s)
Stacey L. Greenblatt ~ Senior Program Attorney, Practising Law Institute
Atlanta Groupcast Location

Atlanta Bar Association, 400 International Tower, 229 Peachtree Street, NE, Atlanta, GA 30303-1601. (404) 521-0781.

General credit information about this format appears below. For credit information specific to this program, please choose your jurisdiction(s) in the Credit Information box on the right-hand side of this page.


U.S. MCLE States

Alabama:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Alaska:  All PLI products can fulfill Alaska’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Arizona:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “interactive CLE” credit. There is no limit to the number of credits an attorney can earn via interactive CLE programs.

Arkansas:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

California:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “participatory” credit. There is no limit to the number of credits an attorney can earn via participatory programs.

Colorado:  All PLI products can fulfill Colorado’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Connecticut: Effective January 1, 2017, all PLI products can fulfill Connecticut’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Delaware:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Florida:  All PLI products can fulfill Florida’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Georgia:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Hawaii:  All PLI products can fulfill Hawaii’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Idaho:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Illinois:  All PLI products can fulfill Illinois' CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via PLI products.

Indiana:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Iowa:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Kansas:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live programs.

Kentucky:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Louisiana:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Maine:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Minnesota:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Mississippi:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “distance learning” credit. Attorneys are limited to 6 credits of distance learning per reporting period.

Missouri:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Montana:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Nebraska:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Nevada:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

New Hampshire:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

New Jersey:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “alternative verifiable learning formats” credit. Attorneys are limited to 12 credits of alternative verifiable learning formats per reporting period.

New Mexico:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

New York

Experienced Attorneys:  All PLI products can fulfill New York’s CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via PLI products.

Newly Admitted Attorneys:  PLI’s transitional live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) can be used to fulfill the requirements for New York newly admitted attorneys. Ethics credit, professional practice credit, and law practice management credit may be earned via transitional live groupcasts. Skills credits may not be earned via live groupcasts.

North Carolina:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

North Dakota:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Ohio:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Oklahoma:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Oregon:  All PLI products can fulfill Oregon’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Pennsylvania:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Puerto Rico:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Rhode Island:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

South Carolina:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Tennessee:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Texas:  All PLI products can fulfill Texas’ CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Utah:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “self-study” credit. Attorneys are limited to 12 credits of self-study per reporting period.

Vermont:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Virgin Islands:  All PLI products can fulfill the Virgin Islands’ CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Virginia:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live interactive” credit. There is no limit to the number of credits an attorney can earn via live interactive programs.

Washington:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

West Virginia:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Wisconsin:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.

Wyoming:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live groupcasts.


CPD Jurisdictions

British Columbia (CPD-BC):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “real-time” credit. There is no limit to the number of credits an attorney can earn via real-time programs.

Ontario (CPD-ON):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “interactive” credit. There is no limit to the number of credits an attorney can earn via interactive programs.

Quebec (CPD-QC):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) can fulfill Quebec’s CPD requirements.

Hong Kong (CPD-HK):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” credit. There is no limit to the number of points an attorney can earn via live groupcasts.

United Kingdom (CPD-UK):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) can fulfill the United Kingdom’s CPD requirements.

Australia (CPD-AUS):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may fulfill Australia’s CPD requirements. Credit limits for live groupcasts vary according to jurisdiction. Please refer to your jurisdiction’s CPD information page for specifics.


Other Credit Types

CPE Credit (NASBA):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “Group-Live delivery” credit.

IRS Continuing Education (IRS-CE):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may fulfill IRS-CE requirements. To request IRS-CE credit, please notify PLI at plicredits@pli.edu of your request and include your Preparer Tax Identification Number (PTIN).

Certified Fraud Examiner CPE:  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may fulfill Certified Fraud Examiner CPE requirements. To request CPE credit or find out which programs offer CPE, please contact PLI at plicredits@pli.edu.

IAPP Continuing Privacy Credit (CPE):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may fulfill Privacy CPE credit requirements.

HR Recertification (HRCI):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may fulfill HR credit requirements.

SHRM Recertification (SHRM):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as "instructor-led" credit. There is no limit to the number of credits an SHRM professional can earn via instructor-led programs.

Compliance Certification Board (CCB):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) qualify as “live” training events. There is no limit to the number of credits a candidate or certification holder can earn via live groupcasts.

Certified Anti-Money Laundering Specialists (CAMS):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may fulfill CAMS credit requirements.

New York State Social Worker Continuing Education (SW CPE):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may fulfill SW CPE credit requirements.

American Bankers Association Professional Certification (ABA):  PLI’s live groupcasts (i.e. live webcasts available for group viewing at co-sponsored locations) may fulfill ABA credit requirements.

 

Related Items

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19th Annual Real Estate Tax Forum Feb. 15, 2017

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20th Annual Real Estate Tax Forum  
Real Estate Tax Forum (19th Annual) Leslie H Loffman, Proskauer
Sanford C Presant, Greenberg Traurig, LLP
Blake D Rubin, EY
 
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