On-Demand   On-Demand Web Programs

19th Annual Real Estate Tax Forum

Released on: Feb. 15, 2017
Running Time: 09:57:52

Our 19th Anniversary program will continue to focus on transactions, highlighting the tax problems encountered by practitioners in today’s typical commercial real estate transactions and structures, and examining the simple and sophisticated solutions being used by the experts.  Panels of nationally-recognized real estate tax experts from major law and accounting firms will provide attorneys, accountants and real estate professionals with a detailed analysis of the most cutting-edge and creative tax planning techniques available for structuring, restructuring and unwinding different types of real estate transactions in today’s challenging environment.  Using extensive visual aids and actual deal structures, this group of entertaining, experienced and knowledgeable speakers will share their experiences with today’s state-of-the-art planning techniques, and emphasize practical approaches to solving difficult tax issues affecting real estate investment and operation.  
 
You will learn:

  • Stay current with an overview of the latest developments in real estate taxation (legislative, administrative and judicial), including:
    • new opportunities created by the 2015 legislative changes
    • the impact on real estate structures of the new Section 385 debt/equity regulations
    • dealing with the new partnership audit rules, new regulations on fee waivers and disguised payments for services
    • the latest on bottom dollar guarantees, leveraged partnerships, regulations on anti-loss duplication
    • the latest tax reform proposals
  • Get tips on using “tiered partnerships” and “series LLCs”, and examine the new proposed regulations, structuring to maximize capital gain and strategies for avoiding income recognition traps and minimizing taxes under Sections 704(b), 704(c), 707, 737 and 752
  • Learn simplified approaches for drafting effective tax provisions for partnership and LLC agreements, including book-ups for service partners
  • Survey the latest like-kind exchange developments, including tenancies-in-common, build-to-suit, reverse and related party exchange
  • Understand the tax issues for those who purchase debt at a discount

Plus our transactional approach will feature case studies and other illustrative methods to provide in-depth analysis of many typical but challenging commercial real estate transactions, including, contributions of properties to partnerships, LLCs and REITs and UPREITs, roll-ups of portfolios of multiple properties, redemptions and divisions of partnerships with negative capital accounts, pitfalls and opportunities in leasing transactions, like kind exchanges and much, much more.

This Forum is designed for tax attorneys, accountants and real estate professionals who structure real estate transactions.

Lecture Topics [Total time 09:57:52]

Segments with an asterisk (*) are available only with the purchase of the entire program.


  • Introduction and Opening Remarks* [00:06:17]
    Sanford C. Presant, Leslie H. Loffman, Blake D. Rubin
  • Current Developments in Real Estate Taxation [01:01:20]
    Stefan F. Tucker
  • Partnership and LLC Introduction – Tax Allocations, Drafting Agreements, Joint Ventures, Real Estate Private Equity Funds – Today’s Transactional Tax Issues [01:03:15]
    James M. Lowy, Robert D. Schachat, Lary S. Wolf, Sanford C. Presant, Leslie H. Loffman, Blake D. Rubin
  • Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs [02:44:24]
    Andrea Macintosh Whiteway, James M. Lowy, Robert D. Schachat, Lary S. Wolf, Blake D. Rubin, Leslie H. Loffman, Sanford C. Presant
  • Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs (Continued)* [00:00:00]
    Sanford C. Presant, Leslie H. Loffman, Blake D. Rubin, Lary S. Wolf, Andrea Macintosh Whiteway, Robert D. Schachat, James M. Lowy
  • 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]
    Emma Preston, Dianne Umberger, Leslie H. Loffman, Sanford C. Presant, Lary S. Wolf
  • Transactions Involving Real Estate – Practical Solutions to Everyday Problems [02:30:55]
    Jill E. Darrow, Adam M. Handler, Sanford C. Presant, Blake D. Rubin, Robert D. Schachat
  • Workouts and Debt Restructuring [01:15:34]
    Adam M. Handler, James B. Sowell, Linda Z. Swartz, Robert D. Schachat

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


  • COMPLETE COURSE HANDBOOK
  • Recent Developments Affecting Real Estate and Pass Through Entities (October 31, 2016)
    Stefan F. Tucker, Tammara F. Langlieb
  • Recent Developments in Partnership and Real Estate Taxation in 2015 (September 1, 2016)
    Andrea M. Whiteway, Blake D. Rubin, Gale E. Chan
  • Developments in Partnership and Real Estate Taxation in 2015 (October 1, 2015)
    Blake D. Rubin, Gale E. Chan, Jon G. Finkelstein
  • Developments in Partnership and Real Estate Taxation in 2014 (September 1, 2014)
    Blake D. Rubin, Gale E. Chan, Jon G. Finkelstein
  • Developments in Partnership and Real Estate Taxation in 2013
    Blake D. Rubin, Gale E. Chan, Jon G. Finkelstein
  • Developments in Partnership and Real Estate Taxation in 2012
    Gale E. Chan, Blake D. Rubin, Jon G. Finkelstein
  • Developments in Partnership and Real Estate Taxation in 2011
    Blake D. Rubin, Gale E. Chan, Jon G. Finkelstein
  • Developments in Partnership and Real Estate Taxation in 2010
    Blake D. Rubin, Gale E. Chan, Jon G. Finkelstein
  • Jobs Act Tightens Partnership Tax Rules
    Andrea Macintosh Whiteway, Blake D. Rubin, Jon G. Finkelstein
  • Tax Planning for Partnership Options and Compensatory Equity Interests
    Jon G. Finkelstein, Blake D. Rubin
  • Joint Ventures with Tax-Exempt Entities and Taxable Operators (Including REITs)
    Sanford C. Presant, Leslie H. Loffman
  • Choice of Entity—Business and Tax Considerations
    Sanford C. Presant, Leslie H. Loffman
  • Tax Aspects of the Initial Partnership or LLC Negotiation
    Sanford C. Presant, Leslie H. Loffman
  • Selected Operating Agreement Tax Allocation Provisions for Limited Liability Companies
    Sanford C. Presant, Leslie H. Loffman
  • Income Recognition Checklist (Problems)
    Leslie H. Loffman, Sanford C. Presant
  • A Section 754 Paradox: Basis Step-Up Triggers Gain Recognition in UPREIT and Other Partnership Contribution Transactions
    Andrea Macintosh Whiteway, Blake D. Rubin
  • Proposed Regulations on Allocating Partnership Liabilities to Owners of Disregarded Entities
    Andrea Macintosh Whiteway, Blake D. Rubin
  • Put a “Bottom” Deficit Restoration Obligation in Your Partnership Liability Allocation Tool Box (September 1, 2014)
    Jon G. Finkelstein, Andrea Macintosh Whiteway, Blake D. Rubin
  • Final Regulations on the Treatment of Disregarded Entities for Purposes of Characterizing and Allocating Liabilities Under Code Sec. 752: Questions and Complexities Continue
    Andrea Macintosh Whiteway, Jon G. Finkelstein, Blake D. Rubin
  • Rev. Rul. 99-43: When to Hold’em, When to Fold’em, and When to Book-Down
    Blake D. Rubin, Andrea Macintosh Whiteway
  • Exploring the Outer Limits of Section 704(c)(1)(A)
    Blake D. Rubin, Andrea Macintosh Whiteway
  • Final Partnership Liability Regulations Target “Son of Boss” Abuse But Sweep More Broadly
    Blake D. Rubin, Andrea Macintosh Whiteway
  • The Impact of a Capital Account Deficit Restoration Obligation on a Partner’s At-Risk Amount and Share of Liabilities: Hubert Enterprises, Inc. v. Commissioner
    Blake D. Rubin, Jon G. Finkelstein, Andrea Macintosh Whiteway
  • Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner’s At-Risk Amount
    Blake D. Rubin, Jon G. Finkelstein, Andrea Macintosh Whiteway
  • Tax Court Sticks to Its Guns and Sticks It to Taxpayers in Hubert Case
    Jon G. Finkelstein, Blake D. Rubin, Andrea Macintosh Whiteway
  • New Regulations Regarding Assumption of Partnership Liabilities
    Blake D. Rubin, Andrea Macintosh Whiteway
  • The Proposed Regulations on Partnership Allocations with Respect to Contributed Property
    Blake D. Rubin, Seth Green
  • New Ruling on Allocating Partnership Liabilities Disregards Technicalities to Absolve Taxpayer of Gain
    Blake D. Rubin, Andrea Macintosh Whiteway
  • Planning for Partnership Liability Allocations, Including the New Proposed Regulations (January 2015)
    Jon G. Finkelstein, Blake D. Rubin, Andrea Macintosh Whiteway
  • Final and Proposed Regulations Regarding Partnership Noncompensatory Options (January 2014)
    Jon G. Finkelstein, Blake D. Rubin, Andrea Macintosh Whiteway, Gale E. Chan
  • Testimony Before the Subcommittee on Select Revenue Measures (May 15, 2013)
    Blake D. Rubin
  • New Taxpayer Favorable PLRs Allow Gain on Sale of Partnership Assets to Be Offset by Disallowed Loss on Earlier Sale of Partnership Interest (April 2016)
    Blake D. Rubin, Andrea Macintosh Whiteway
  • Partnership Disguised Sales of Property: G-I Holdings Misses the Mark
    Andrea Macintosh Whiteway, Blake D. Rubin, Jon G. Finkelstein
  • Tax Court Goes Overboard in Canal
    Blake D. Rubin, Jon G. Finkelstein, Andrea Macintosh Whiteway
  • Implications of Canal Corporation for Structuring Partnership Transactions
    Andrea Macintosh Whiteway, Blake D. Rubin, Jon G. Finkelstein
  • Recent Developments Regarding Disguised Sales of Partnership Interests
    Andrea Macintosh Whiteway, Blake D. Rubin
  • Disguised Sales of Partnership Interests: An Analysis of the Proposed Regulations
    Andrea Macintosh Whiteway, Blake D. Rubin
  • Tax Court Respects Partnership’s Property Distribution: Countryside Limited Partnership v. Commissioner
    Andrea Macintosh Whiteway, Blake D. Rubin, Jon G. Finkelstein
  • Proposed Regulations on Partnership Interests Issued for Services Create Problems and Opportunities
    Blake D. Rubin, Andrea Macintosh Whiteway
  • Is Your Transaction a Partnership Merger or Liquidation and Why You Should Care (January 2015)
    Blake D. Rubin, Andrea Macintosh Whiteway, Jon G. Finkelstein
  • New Proposed Regulations on Mergers Involving Disregarded Entities
    Blake D. Rubin, Andrea Macintosh Whiteway
  • Partnership Mergers, the Anti-Mixing Bowl Rules and Rev. Rul. 2004-43: How Could the Service Be So Wrong?
    Blake D. Rubin, Andrea Macintosh Whiteway
  • Proposed Regulations on Application of the Anti-Mixing Bowl Rules After a Partnership Merger to Apply Prospectively
    Blake D. Rubin, Andrea Macintosh Whiteway, Jon G. Finkelstein
  • Handling Partnership Mergers and Divisions
    Blake D. Rubin, Andrea Macintosh Whiteway, Jon G. Finkelstein
  • 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
  • Investment in U.S. Real Estate by Sovereign Wealth Funds—Tax Issues
    James M. Lowy
  • New Ruling on Like-Kind Exchanges of Leveraged Property Solves Problems and Creates Opportunities
    Andrea Macintosh Whiteway, Blake D. Rubin
  • Defeasing Conduit Loans: Tax Issues, Premiums, Like-Kind Exchanges and “New York Style” (May 2015)
    Jon G. Finkelstein, Blake D. Rubin, Andrea Macintosh Whiteway
  • Capital Gains Planning
    Jill E. Darrow
  • Maximizing Capital Gains in Real Estate Transactions: Case Studies
    Blake D. Rubin
  • Disposition of Real Estate—Capital Gain vs. Ordinary Income
    Leslie H. Loffman, Sanford C. Presant
  • Rev. Rul. 2016-15 Holds Real Estate Dealers Cannot Exclude Cancellation of Indebtedness Income, But Is It Correct?
    Blake D. Rubin, Andrea Macintosh Whiteway
  • "Bad Boy" Nonrecourse Carve-Outs in Real Estate Loan Cause It to Be Recourse—or Do They? (May 2016)
    Blake D. Rubin, Andrea Macintosh Whiteway
  • Cancellation of Indebtedness Income Deferral in Economic Stimulus Bill Raises Complex Issues for Partnerships
    Jon G. Finkelstein, Blake D. Rubin, Andrea Macintosh Whiteway
  • Rev. Proc. 2009-37 Allows Flexibility for Partnerships Electing New C.O.D. Income Deferral
    Jon G. Finkelstein, Blake D. Rubin, Andrea Macintosh Whiteway
  • Recourse or Nonrecourse: Liability Treatment for COD and Other Purposes
    Jon G. Finkelstein, Blake D. Rubin, Andrea Macintosh Whiteway
  • Is It Cancellation of Debt (COD) Income?: New IRS Chief Counsel Advice Takes the Gas out of Great Plains Gasification (September 1, 2015)
    Jon G. Finkelstein, Blake D. Rubin, Andrea Macintosh Whiteway
  • Debt Workouts: The Partnership and the Partners
    James B. Sowell
  • Tax Primer for Partnership Workouts
    Leslie H. Loffman, Sanford C. Presant
  • Important Tax Developments Affecting Partnership Workouts
    Leslie H. Loffman, Sanford C. Presant
  • Tax Aspects of Real Estate Workouts
    Elliot G. Freier, Leslie H. Loffman, Fred T. Witt, Sanford C. Presant, Michael G. Frankel
  • Creditors Beware: Proposed Partnership Debt-for-Equity Regulations Deny Your Tax Loss
    Jon G. Finkelstein, Blake D. Rubin, Andrea Macintosh Whiteway
  • Tax Planning for the Sale or Other Disposition of Overencumbered Real Estate
    Blake D. Rubin, Andrea Macintosh Whiteway
  • Partnership Bankruptcy Tax Issues
    Linda Z. Swartz
  • Chapter 8: The Trouble with Troubled Partnerships
    James M. Lowy, Audrey W. Ellis, Adam M. Handler
  • Final Partnership Debt-for-Equity Regs Deny Creditors’ Losses
    Blake D. Rubin, Jon G. Finkelstein, Andrea Macintosh Whiteway
  • Revenue Ruling 2012-14: The IRS Lends a Helping Hand to Insolvent Partners
    Blake D. Rubin, Jon G. Finkelstein, Andrea Macintosh Whiteway
  • The Tax Treatment of Environmental Cleanup Costs
    Blake D. Rubin, Lisa M. Gilbertson
  • Creative Planning for Partnership Liability Allocations, Including the New Proposed Regulations (PowerPoint slides)
    Blake D. Rubin
  • Selected Tax Allocation Problems for Partnerships and LLCs (PowerPoint slides)
    Leslie H. Loffman, Sanford C. Presant
  • Allocation Examples (PowerPoint slides)
    James M. Lowy
  • Tax Provision Issues Checklist for LLC and Partnership Agreements (PowerPoint slides)
    James M. Lowy, Leslie H. Loffman, Sanford C. Presant
  • Handling UPREIT and DownREIT Transactions: Latest Techniques and Issues (PowerPoint slides)
    Blake D. Rubin
  • Making Section 704(c) Work for You (PowerPoint slides)
    Blake D. Rubin, Andrea M. Whiteway
  • Investments in United States Real Property by Non-U.S. Investors—U.S. Tax Considerations (PowerPoint slides)
    Gino J. Bianchini, James M. Lowy, Michael Hirschfeld
  • Non-U.S. Investors Participating in Your U.S. Real Estate Deal (PowerPoint slides)
    Michael Hirschfeld
  • Current Issues in Like-Kind Exchanges (PowerPoint slides)
    Blake D. Rubin
  • Partnerships and Disregarded Entities in Like-Kind Exchanges (PowerPoint slides)
    Blake D. Rubin
  • Maximizing Capital Gains in Real Estate Transactions (PowerPoint slides)
    Blake D. Rubin
  • Hot Like-Kind Exchange Issues (PowerPoint slides)
    Robert D. Schachat
  • Leasing Issues (PowerPoint slides)
    Robert D. Schachat
  • Capital Gains Planning (PowerPoint slides)
    Jill E. Darrow
  • Disposing of Overleveraged Real Estate: Thinking Outside the Box (PowerPoint slides)
    Blake D. Rubin
  • Debt Workouts and Restructurings (PowerPoint slides)
    James B. Sowell, Adam M. Handler, Linda Z. Swartz, Robert D. Schachat

Presentation Material


  • Recent Developments in Partnership and Real Estate Taxation
    Blake D. Rubin
  • Selected Tax Allocation Problems for Partnerships and LLCs
    Leslie H. Loffman, Sanford C. Presant
  • Allocation Examples
    James M. Lowy
  • Tax Provision Issues Checklist for LLC and Partnership Agreements
    Leslie H. Loffman, James M. Lowy, Sanford C. Presant
  • Making Section 704(C) Work for You
    Blake D. Rubin, Andrea Macintosh Whiteway
  • Partnership Liability Allocation Planning, Including the New Proposed, Temporary and Final Regulations
    Andrea Macintosh Whiteway
  • Extracting Equity on a Tax-Free Basis
    Blake D. Rubin
  • Real Estate Investment Trusts
    Michael Hirschfeld, Emma Preston
  • Hot Like-Kind Exchange Issues
    Robert D. Schachat
  • Leasing Issues
    Robert D. Schachat
  • Capital Gains Planning
    Jill E. Darrow
  • Debt Workouts and Restructurings
    Adam M. Handler, Robert D. Schachat, James B. Sowell, Linda Z. Swartz
Co-Chair(s)
Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
Speaker(s)
Jill E. Darrow ~ Katten Muchin Rosenman LLP
Emma Preston ~ KPMG LLP
James B. Sowell ~ KPMG LLP
Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP
Stefan F. Tucker ~ Venable LLP
Lary S. Wolf ~ Roberts & Holland LLP
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PLI’s live and on-demand webcasts are single-user license products intended for an individual registrant only. Credit will be issued only to the individual registered.


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American Bankers Association Professional Certification (ABA):  PLI’s on-demand web programs may fulfill ABA credit requirements.

 

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