FacultyFaculty/Author Profile
Leslie H. Loffman

Leslie H. Loffman

Proskauer

New York, NY, USA


Leslie Loffman is a Partner in the Tax Department and a member of the Real Estate Capital Markets Group, resident in the New York office. Les has more than 30 years of experience providing all aspects of tax structuring and business risk advice to REITs and real estate funds and their partners in the United States, Europe, and Asia, as well as to private equity funds, partnerships, corporations, and limited liability companies.

Les is the co-author of the two-volume treatise Tax Aspects of Real Estate Investments (Thomson Reuters Westlaw 1992) and was a regular columnist for the Journal of Passthrough Entities. He also has served on the board of contributing editors for the Journal of Real Estate Taxation.

A frequent lecturer on numerous tax issues, Les is co-chair of the Practising Law Institute’s Annual Real Estate Tax Forum. He regularly speaks on REITs real estate funds and other partnership structures, like-kind exchanges, investments by pension trusts and other tax-exempt entities, and tax aspects of workouts and bankruptcies. In addition, he has chaired New York University's Annual Conference on Real Estate and its Conference on Partnerships and other Passthrough Entities.

Les has been recognized by both Chambers Global and Chambers USA, which have described him as "a major force in the industry" and a "terrific lawyer who has spent his life on REIT work," adding that he "is a popular choice for tax structuring and business risk advice." Legal 500 has also cited Les for his REITs practice, noting he is "widely regarded as a leading individual" and "a really good REITs tax lawyer." In addition, he has repeatedly been included in New York Super Lawyers.
Leslie H. Loffman is associated with the following items:
Treatise Chapters  Treatise Chapters Joint Ventures with Tax-Exempt Entities and Taxable Operations (Including REITs) - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Selected Operating Agreement Tax Allocation Provisions for Limited Liability Companies - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Planning Opportunities Remain Under the Final Partnership Allocation Rules for Contributed Property - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Tax Aspects of the Initial Partnership or LLC Negotiation - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Selected Operating Agreement Tax Allocation Provisions for Limited Liability Companies - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Selected Tax Allocation Problems for Partnerships and LLCs - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Joint Ventures with REITs and Tax-Exempt Entities - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Course Handbooks  Course Handbooks 20th Annual Real Estate Tax Forum
CHB Chapters  CHB Chapters Disposition of Real Estate—Capital Gain vs. Ordinary Income - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Selected Tax Allocation Problems for Partnerships and LLCs (PowerPoint slides) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Tax Provision Issues Checklist for LLC and Partnership Agreements (PowerPoint slides) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Negotiating Acquisitions Using OP Units - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Important Tax Developments Affecting Partnership Workouts - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Dealer Sales Rules for Real Estate Investment Trusts - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Tax Primer for Partnership Workouts - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Taxation of Real Estate Investment Trusts (“REITs”) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Tax Aspects of Real Estate Workouts - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Income Recognition Checklist (Problems) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Selected Operating Agreement Tax Allocation Provisions for Limited Liability Companies - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Tax Aspects of the Initial Partnership or LLC Negotiation - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Choice of Entity—Business and Tax Considerations - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Joint Ventures with Tax Exempt Entities and Taxable Operators (Including REITs) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Live Seminar  Live Seminar 21st Annual Real Estate Tax Forum, Monday, January 28, 2019, New York, NY
Live Webcast  Live Webcast 21st Annual Real Estate Tax Forum, Monday, January 28, 2019, New York, NY
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