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:
Web Segment  Web Segment Partnership and LLC Introduction – Tax Allocations, Drafting Agreements, Joint Ventures, Real Estate Private Equity Funds – Today’s Transactional Tax Issues - 19th Annual Real Estate Tax Forum, Friday, February 03, 2017
Real Estate Investment Trusts – What’s New in the REIT World & Non-U.S. Investors Participating in Your U.S. Real Estate Deal - 19th Annual Real Estate Tax Forum, Friday, February 03, 2017
Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs - 19th Annual Real Estate Tax Forum, Friday, February 03, 2017
MP3 Audio  MP3 Audio 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 & Non-U.S. Investors Participating in Your U.S. Real Estate Deal, Friday, February 03, 2017
Partnership and LLC Introduction – Tax Allocations, Drafting Agreements, Joint Ventures, Real Estate Private Equity Funds – Today’s Transactional Tax Issues - Partnership and LLC Introduction – Tax Allocations, Drafting Agreements, Joint Ventures, Real Estate Private Equity Funds – Today’s Transactional Tax Issues, Friday, February 03, 2017
Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs - Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs, Friday, February 03, 2017
Transcripts  Transcripts 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 & Non-U.S. Investors Participating in Your U.S. Real Estate Deal, Friday, February 03, 2017
Partnership and LLC Introduction – Tax Allocations, Drafting Agreements, Joint Ventures, Real Estate Private Equity Funds – Today’s Transactional Tax Issues - Partnership and LLC Introduction – Tax Allocations, Drafting Agreements, Joint Ventures, Real Estate Private Equity Funds – Today’s Transactional Tax Issues, Friday, February 03, 2017
Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs - Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs, Friday, February 03, 2017
MP4 - Mobile Video Seg  MP4 - Mobile Video Seg Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs - Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs, Friday, February 03, 2017
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 & Non-U.S. Investors Participating in Your U.S. Real Estate Deal, Friday, February 03, 2017
Partnership and LLC Introduction – Tax Allocations, Drafting Agreements, Joint Ventures, Real Estate Private Equity Funds – Today’s Transactional Tax Issues - Partnership and LLC Introduction – Tax Allocations, Drafting Agreements, Joint Ventures, Real Estate Private Equity Funds – Today’s Transactional Tax Issues, Friday, February 03, 2017
Course Handbooks  Course Handbooks Real Estate Tax Forum (19th Annual)
CHB Chapters  CHB Chapters Important Tax Developments Affecting Partnership Workouts - Real Estate Tax Forum (19th Annual), Tuesday, February 07, 2017
Tax Aspects of Real Estate Workouts - Real Estate Tax Forum (19th Annual), Tuesday, February 07, 2017
Selected Tax Allocation Problems for Partnerships and LLCs (PowerPoint slides) - Real Estate Tax Forum (19th Annual), Tuesday, February 07, 2017
Disposition of Real Estate—Capital Gain vs. Ordinary Income - Real Estate Tax Forum (19th Annual), Tuesday, February 07, 2017
Negotiating Acquisitions Using OP Units - Real Estate Tax Forum (19th Annual), Tuesday, February 07, 2017
Taxation of Real Estate Investment Trusts ("REITs") - Real Estate Tax Forum (19th Annual), Tuesday, February 07, 2017
Tax Primer for Partnership Workouts - Real Estate Tax Forum (19th Annual), Tuesday, February 07, 2017
Tax Provision Issues Checklist for LLC and Partnership Agreements (PowerPoint slides) - Real Estate Tax Forum (19th Annual), Tuesday, February 07, 2017
Dealer Sales Rules for Real Estate Investment Trusts - Real Estate Tax Forum (19th Annual), Tuesday, February 07, 2017
Income Recognition Checklist (Problems) - Real Estate Tax Forum (19th Annual), Tuesday, February 07, 2017
Selected Operating Agreement Tax Allocation Provisions for Limited Liability Companies - Real Estate Tax Forum (19th Annual), Tuesday, February 07, 2017
Tax Aspects of the Initial Partnership or LLC Negotiation - Real Estate Tax Forum (19th Annual), Tuesday, February 07, 2017
Choice of Entity—Business and Tax Considerations - Real Estate Tax Forum (19th Annual), Tuesday, February 07, 2017
Joint Ventures with Tax-Exempt Entities and Taxable Operators (Including REITs) - Real Estate Tax Forum (19th Annual), Tuesday, February 07, 2017
Treatise Chapters  Treatise Chapters Selected Operating Agreement Tax Allocation Provisions for Limited Liability Companies - The Corporate Tax Practice Series, Wednesday, February 08, 2017
Joint Ventures with REITs and Tax-Exempt Entities - The Corporate Tax Practice Series, Wednesday, February 08, 2017
Selected Tax Allocation Problems for Partnerships and LLCs - The Corporate Tax Practice Series, Wednesday, February 08, 2017
Tax Aspects of the Initial Partnership or LLC Negotiation - The Corporate Tax Practice Series, Wednesday, February 08, 2017
Joint Ventures with Tax-Exempt Entities and Taxable Operations (Including REITs) - The Partnership Tax Practice Series, Tuesday, August 01, 2017
Planning Opportunities Remain Under the Final Partnership Allocation Rules for Contributed Property - The Partnership Tax Practice Series, Tuesday, August 01, 2017
Selected Operating Agreement Tax Allocation Provisions for Limited Liability Companies - The Partnership Tax Practice Series, Tuesday, August 01, 2017
On-Demand Web Programs  On-Demand Web Programs 19th Annual Real Estate Tax Forum, Wednesday, February 15, 2017, New York, NY
Live Seminar  Live Seminar 20th Annual Real Estate Tax Forum, Monday, January 29, 2018, New York, NY
Live Webcast  Live Webcast 20th Annual Real Estate Tax Forum, Monday, January 29, 2018, New York, NY
PLI Grpcast-Live Web  PLI Grpcast-Live Web 20th Annual Real Estate Tax Forum, Monday, January 29, 2018, Atlanta, GA
20th Annual Real Estate Tax Forum, Monday, January 29, 2018, New Brunswick , NJ
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