transcript   Transcript

Evaluating the Current Tax Landscape for REITS and Dealing with the Issues

Recorded on: Jan. 20, 2017
Running Time: 00:58:55

Full Transcript:

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Taken from the Web Program Real Estate M&A and REIT Transactions 2017 recorded January, 2017 in New York.

Evaluating the Current Tax Landscape for REITS and Dealing with the Issues [00:58:54]
  • Impact of recent IRS guidance/law changes
  • REIT mergers and acquisitions
    •  REIT and OP mergers/recent transactions
    •  OP Unit deals
    •  Other structuring considerations
  • Spin-offs by REITs
    •  Tax Free vs Taxable
    •  Active trade or business requirements
    •  Business purpose requirements
    •  Related tenant rules
    •  Mechanics
    •  Operating partnership divisions
  • REIT conversions: what’s left after the IRS guidance?
    (IRS Continuing Education credit for Tax Professionals)

Moderator: A. Cristina Arumi
Faculty: Adam S. Feuerstein, Cameron Cosby, Peter Genz, Karen Turk

The purchase price of this segment includes the following article from the Course Handbook available online:

  • SEC staff issues no-action letter facilitating Rule 144 sales of REIT shares received in exchange for operating partnership units (March 15, 2016)
    David W. Bonser

Presentation Material

  • Evaluating the Current Tax Landscape for REITS and Dealing with the Issues
    Ana Cristina Arumi
Ana Cristina Arumi ~ Ernst & Young LLP
Cameron Cosby ~ Hogan Lovells US LLP
Adam Feuerstein ~ PricewaterhouseCoopers LLP
Peter J Genz ~ Partner, King & Spalding LLP
Karen F Turk ~ Goodwin Procter LLP
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