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Real Estate Investment Trusts – What’s New in the REIT World & Non-U.S. Investors and FATCA; Tax Cuts and Jobs Act International Tax Changes Most Relevant to Real Estate

Recorded on: Jan. 31, 2018
Running Time: 01:13:15

Full Transcript:



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Taken from the Web Program 20th Annual Real Estate Tax Forum Recorded January 2018 in New York

Real Estate Investment Trusts – What’s New in the REIT World & Non-U.S. Investors and FATCA; Tax Cuts and Jobs Act International Tax Changes Most Relevant to Real Estate [01:13:15]

  • 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 and FATCA 
        o Tax Cuts and Jobs Act international tax changes most relevant to real estate
        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, Sanford C. Presant, Blake D. Rubin, Dianne O. Umberger


The purchase price of this Web Program segment includes the following articles from the Course Handbook available online:

  • Taxation of Real Estate Investment Trusts (“REITs”)
    Leslie H. Loffman, Sanford C. Presant
  • Dealer Sales Rules for Real Estate Investment Trusts
    Leslie H. Loffman, Sanford C. Presant
  • Protecting OP Unitholders in REIT Going Private Transactions
    Blake D. Rubin, Jon G. Finkelstein, Andrea Macintosh Whiteway
  • Negotiating Acquisitions Using OP Units
    Sanford C. Presant, Leslie H. Loffman
  • Opportunities and Pitfalls for the Property Owner in Transactions with a REIT (October 2012)
    Andrea Macintosh Whiteway, Blake D. Rubin, Jon G. Finkelstein
  • A Section 754 Paradox: Basis Step-Up Triggers Gain Recognition in UPREIT and Other Partnership Contribution Transactions
    Andrea Macintosh Whiteway, Blake D. Rubin
  • Can Code Sec. 704(c) Be Applied to a Capital Gain Dividend Paid by a REIT? (October 1, 2017)
    Maximilian Pakaluk, Andrea Macintosh Whiteway, Blake D. Rubin
Presentation Material
  • Non-U.S. Investors Participating in Your Real Estate Deal
    Michael Hirschfeld
  • Selected Tax Allocation Problems for Partnerships and LLCs
    Sanford C. Presant
(s)
Michael Hirschfeld ~ AndersenTax
Sanford C. Presant ~ Greenberg Traurig, LLP
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