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Real Estate Investment Trusts – What’s New in the REIT World & Non-U.S. Investors Participating in Your U.S. Real Estate Deal

Recorded on: Feb. 3, 2017
Running Time: 01:16:07

Full Transcript:



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Taken from the Web Program 19th Annual Real Estate Tax Forum recorded February, 2017 in New York.

Real Estate Investment Trusts – What’s New in the REIT World & Non-U.S. Investors Participating in Your U.S. Real Estate Deal [01:16:07]
  • Real Estate Investment Trusts – What’s New in the REIT World
    • Impact of the new Section 385 debt/equity regulations
    • Alternative REITS – energy, golf course, etc.
    • Transactions with a REIT – contributions of real estate in a tax efficient manner – issues and traps
    • Public non-traded REITS
    • Vehicles for tax exempts and non-U.S. investors
    • REIT going-private transactions
  • Non-U.S. Investors Participating in Your U.S. Real Estate Deal
    • New opportunities created by 2015 legislation
    • Non-U.S. investors as your joint venture partners 
    • Withholding requirements
    • Use of REITS and blocker entities
    • Debt vs. equity structures and the portfolio interest exemption 
    • Impact of regulations under the Foreign Account Tax Compliance Act (FATCA)

Leslie H. Loffman, Sanford C. Presant, Emma Preston, Dianne Umberger, Lary S. Wolf

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

  • A Comprehensive Guide to Partnership Terminations, Including the Impact of the New Proposed Regulations
    Stephen B. Teplinsky, Blake D. Rubin
  • Partnership Equity Extraction Techniques (September 1, 2015)
    Blake D. Rubin, Andrea Macintosh Whiteway, Jon G. Finkelstein
  • 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, Andrea Macintosh Whiteway, Jon G. Finkelstein
  • Negotiating Acquisitions Using OP Units
    Leslie H. Loffman, Sanford C. Presant
  • Opportunities and Pitfalls for the Property Owner in Transactions with a REIT
    Blake D. Rubin, Jon G. Finkelstein, Andrea Macintosh Whiteway

Presentation Material

  • Real Estate Investment Trusts
    Michael Hirschfeld, Emma Preston
(s)
Leslie H Loffman ~ Proskauer
Sanford C Presant ~ Greenberg Traurig, LLP
Emma Preston ~ KPMG LLP
Lary S Wolf ~ Roberts & Holland LLP
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