Course Handbook  Course Handbook

Real Estate Tax Forum (19th Annual)

Publication Date: February 2017 Number of Volumes: 3
ISBN Number: 9781402428289 Page Count: 4362 pages

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Download: Table of Contents    Index

Table of Contents to Vol. 1
Table of Contents to Vol. 2
Table of Contents to Vol. 3
Chapter 1: Recent Developments Affecting Real Estate and Pass Through Entities (October 31, 2016) Stefan F Tucker ~ Venable LLP
Tammara F Langlieb ~ Venable LLP
Chapter 2: Recent Developments in Partnership and Real Estate Taxation in 2015 (September 1, 2016) Blake D Rubin ~ EY
Andrea M Whiteway ~ EY
Gale E Chan ~ McDermott Will & Emery
Chapter 3: Developments in Partnership and Real Estate Taxation in 2015 (October 1, 2015) Blake D Rubin ~ EY
Jon G Finkelstein ~ KPMG LLP
Gale E Chan ~ McDermott Will & Emery
Chapter 4: Developments in Partnership and Real Estate Taxation in 2014 (September 1, 2014) Blake D Rubin ~ EY
Jon G Finkelstein ~ KPMG LLP
Gale E Chan ~ McDermott Will & Emery
Chapter 5: Developments in Partnership and Real Estate Taxation in 2013 Blake D Rubin ~ EY
Jon G Finkelstein ~ KPMG LLP
Gale E Chan ~ McDermott Will & Emery
Chapter 6: Developments in Partnership and Real Estate Taxation in 2012 Blake D Rubin ~ EY
Jon G Finkelstein ~ KPMG LLP
Gale E Chan ~ McDermott Will & Emery
Chapter 7: Developments in Partnership and Real Estate Taxation in 2011 Blake D Rubin ~ EY
Jon G Finkelstein ~ KPMG LLP
Gale E Chan ~ McDermott Will & Emery
Chapter 8: Developments in Partnership and Real Estate Taxation in 2010 Blake D Rubin ~ EY
Jon G Finkelstein ~ KPMG LLP
Gale E Chan ~ McDermott Will & Emery
Chapter 9: Jobs Act Tightens Partnership Tax Rules Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 10: Tax Planning for Partnership Options and Compensatory Equity Interests Blake D Rubin ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 11: Joint Ventures with Tax-Exempt Entities and Taxable Operators (Including REITs) Leslie H Loffman ~ Proskauer
Sanford C Presant ~ Greenberg Traurig, LLP
Chapter 12: Choice of Entity—Business and Tax Considerations Leslie H Loffman ~ Proskauer
Sanford C Presant ~ Greenberg Traurig, LLP
Chapter 13: Tax Aspects of the Initial Partnership or LLC Negotiation Leslie H Loffman ~ Proskauer
Sanford C Presant ~ Greenberg Traurig, LLP
Chapter 14: Selected Operating Agreement Tax Allocation Provisions for Limited Liability Companies Leslie H Loffman ~ Proskauer
Sanford C Presant ~ Greenberg Traurig, LLP
Chapter 15: Income Recognition Checklist (Problems) Leslie H Loffman ~ Proskauer
Sanford C Presant ~ Greenberg Traurig, LLP
Chapter 16: A Section 754 Paradox: Basis Step-Up Triggers Gain Recognition in UPREIT and Other Partnership Contribution Transactions Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 17: Proposed Regulations on Allocating Partnership Liabilities to Owners of Disregarded Entities Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 18: Put a “Bottom” Deficit Restoration Obligation in Your Partnership Liability Allocation Tool Box (September 1, 2014) Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 19: Final Regulations on the Treatment of Disregarded Entities for Purposes of Characterizing and Allocating Liabilities Under Code Sec. 752: Questions and Complexities Continue Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 20: Rev. Rul. 99-43: When to Hold’em, When to Fold’em, and When to Book-Down Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 21: Exploring the Outer Limits of Section 704(c)(1)(A) Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 22: Final Partnership Liability Regulations Target “Son of Boss” Abuse But Sweep More Broadly Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 23: 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 ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 24: Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner’s At-Risk Amount Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 25: Tax Court Sticks to Its Guns and Sticks It to Taxpayers in Hubert Case Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 26: New Regulations Regarding Assumption of Partnership Liabilities Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 27: The Proposed Regulations on Partnership Allocations with Respect to Contributed Property Blake D Rubin ~ EY
Seth Green ~ KPMG LLP
Chapter 28: New Ruling on Allocating Partnership Liabilities Disregards Technicalities to Absolve Taxpayer of Gain Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 29: Planning for Partnership Liability Allocations, Including the New Proposed Regulations (January 2015) Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 30: Final and Proposed Regulations Regarding Partnership Noncompensatory Options (January 2014) Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Gale E Chan ~ McDermott Will & Emery
Chapter 31: Testimony Before the Subcommittee on Select Revenue Measures (May 15, 2013) Blake D Rubin ~ EY
Chapter 32: 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 ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 33: Partnership Disguised Sales of Property: G-I Holdings Misses the Mark Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 34: Tax Court Goes Overboard in Canal Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 35: Implications of Canal Corporation for Structuring Partnership Transactions Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 36: Recent Developments Regarding Disguised Sales of Partnership Interests Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 37: Disguised Sales of Partnership Interests: An Analysis of the Proposed Regulations Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 38: Tax Court Respects Partnership’s Property Distribution: Countryside Limited Partnership v. Commissioner Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 39: Proposed Regulations on Partnership Interests Issued for Services Create Problems and Opportunities Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 40: Is Your Transaction a Partnership Merger or Liquidation and Why You Should Care (January 2015) Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 41: New Proposed Regulations on Mergers Involving Disregarded Entities Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 42: Partnership Mergers, the Anti-Mixing Bowl Rules and Rev. Rul. 2004-43: How Could the Service Be So Wrong? Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 43: Proposed Regulations on Application of the Anti-Mixing Bowl Rules After a Partnership Merger to Apply Prospectively Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 44: Handling Partnership Mergers and Divisions Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 45: A Comprehensive Guide to Partnership Terminations, Including the Impact of the New Proposed Regulations Blake D Rubin ~ EY
Stephen B Teplinsky ~ EY
Chapter 46: Partnership Equity Extraction Techniques (September 1, 2015) Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 47: Taxation of Real Estate Investment Trusts ("REITs") Leslie H Loffman ~ Proskauer
Sanford C Presant ~ Greenberg Traurig, LLP
Chapter 48: Dealer Sales Rules for Real Estate Investment Trusts Leslie H Loffman ~ Proskauer
Sanford C Presant ~ Greenberg Traurig, LLP
Chapter 49: Protecting OP Unitholders in REIT Going Private Transactions Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 50: Negotiating Acquisitions Using OP Units Leslie H Loffman ~ Proskauer
Sanford C Presant ~ Greenberg Traurig, LLP
Chapter 51: Opportunities and Pitfalls for the Property Owner in Transactions with a REIT Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 52: Investment in U.S. Real Estate by Sovereign Wealth Funds—Tax Issues James M Lowy ~
Chapter 53: New Ruling on Like-Kind Exchanges of Leveraged Property Solves Problems and Creates Opportunities Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 54: Defeasing Conduit Loans: Tax Issues, Premiums, Like-Kind Exchanges and “New York Style” (May 2015) Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 55: Capital Gains Planning Jill E Darrow ~ Katten Muchin Rosenman LLP
Chapter 56: Maximizing Capital Gains in Real Estate Transactions: Case Studies Blake D Rubin ~ EY
Chapter 57: Disposition of Real Estate—Capital Gain vs. Ordinary Income Leslie H Loffman ~ Proskauer
Sanford C Presant ~ Greenberg Traurig, LLP
Chapter 58: Rev. Rul. 2016-15 Holds Real Estate Dealers Cannot Exclude Cancellation of Indebtedness Income, But Is It Correct? Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 59: "Bad Boy" Nonrecourse Carve-Outs in Real Estate Loan Cause It to Be Recourse—or Do They? (May 2016) Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 60: Cancellation of Indebtedness Income Deferral in Economic Stimulus Bill Raises Complex Issues for Partnerships Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 61: Rev. Proc. 2009-37 Allows Flexibility for Partnerships Electing New C.O.D. Income Deferral Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 62: Recourse or Nonrecourse: Liability Treatment for COD and Other Purposes Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 63: Is It Cancellation of Debt (COD) Income?: New IRS Chief Counsel Advice Takes the Gas out of Great Plains Gasification (September 1, 2015) Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 64: Debt Workouts: The Partnership and the Partners James B Sowell ~ KPMG LLP
Chapter 65: Tax Primer for Partnership Workouts Leslie H Loffman ~ Proskauer
Sanford C Presant ~ Greenberg Traurig, LLP
Chapter 66: Important Tax Developments Affecting Partnership Workouts Leslie H Loffman ~ Proskauer
Sanford C Presant ~ Greenberg Traurig, LLP
Chapter 67: Tax Aspects of Real Estate Workouts Leslie H Loffman ~ Proskauer
Sanford C Presant ~ Greenberg Traurig, LLP
Michael G Frankel ~ Global and Americas Tax Leader - Real Estate Sector, Ernst & Young LLP
Elliot G Freier ~ Irell & Manella LLP
Fred T Witt ~ Deloitte Tax LLP
Chapter 68: Creditors Beware: Proposed Partnership Debt-for-Equity Regulations Deny Your Tax Loss Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 69: Tax Planning for the Sale or Other Disposition of Overencumbered Real Estate Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 70: Partnership Bankruptcy Tax Issues Linda Z Swartz ~ Cadwalader, Wickersham & Taft LLP
Chapter 71: Chapter 8: The Trouble with Troubled Partnerships Adam M Handler ~ PwC
James M Lowy ~
Audrey W Ellis ~ Attorney-Advisor, Office of Tax Policy, Internal Revenue Service
Chapter 72: Final Partnership Debt-for-Equity Regs Deny Creditors’ Losses Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 73: Revenue Ruling 2012-14: The IRS Lends a Helping Hand to Insolvent Partners Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Jon G Finkelstein ~ KPMG LLP
Chapter 74: The Tax Treatment of Environmental Cleanup Costs Blake D Rubin ~ EY
Lisa M Gilbertson ~
Chapter 75: Creative Planning for Partnership Liability Allocations, Including the New Proposed Regulations (PowerPoint slides) Blake D Rubin ~ EY
Chapter 76: Selected Tax Allocation Problems for Partnerships and LLCs (PowerPoint slides) Leslie H Loffman ~ Proskauer
Sanford C Presant ~ Greenberg Traurig, LLP
Chapter 77: Allocation Examples (PowerPoint slides) James M Lowy ~
Chapter 78: Tax Provision Issues Checklist for LLC and Partnership Agreements (PowerPoint slides) Leslie H Loffman ~ Proskauer
Sanford C Presant ~ Greenberg Traurig, LLP
James M Lowy ~
Chapter 79: Handling UPREIT and DownREIT Transactions: Latest Techniques and Issues (PowerPoint slides) Blake D Rubin ~ EY
Chapter 80: Making Section 704(c) Work for You (PowerPoint slides) Blake D Rubin ~ EY
Andrea M Whiteway ~ EY
Chapter 81: Investments in United States Real Property by Non-U.S. Investors—U.S. Tax Considerations (PowerPoint slides) Gino J Bianchini ~ Greenberg Traurig, LLP
Michael Hirschfeld ~ AndersenTax
James M Lowy ~
Chapter 82: Non-U.S. Investors Participating in Your U.S. Real Estate Deal (PowerPoint slides) Michael Hirschfeld ~ AndersenTax
Chapter 83: Current Issues in Like-Kind Exchanges (PowerPoint slides) Blake D Rubin ~ EY
Chapter 84: Partnerships and Disregarded Entities in Like-Kind Exchanges (PowerPoint slides) Blake D Rubin ~ EY
Chapter 85: Maximizing Capital Gains in Real Estate Transactions (PowerPoint slides) Blake D Rubin ~ EY
Chapter 86: Hot Like-Kind Exchange Issues (PowerPoint slides) Robert D Schachat ~ EY
Chapter 87: Leasing Issues (PowerPoint slides) Robert D Schachat ~ EY
Chapter 88: Capital Gains Planning (PowerPoint slides) Jill E Darrow ~ Katten Muchin Rosenman LLP
Chapter 89: Disposing of Overleveraged Real Estate: Thinking Outside the Box (PowerPoint slides) Blake D Rubin ~ EY
Chapter 90: Debt Workouts and Restructurings (PowerPoint slides) Linda Z Swartz ~ Cadwalader, Wickersham & Taft LLP
James B Sowell ~ KPMG LLP
Adam M Handler ~ PwC
Robert D Schachat ~ EY
Index

This Course Handbook was compiled for the program, Real Estate Tax Forum 19th Annual.

PLI’s nationally acclaimed course handbooks represent the definitive thinking of the nation’s finest legal minds on timely topics and are considered the standard reference in the field. This course handbook is prepared specifically for the program and stands alone as a permanent reference.

Chairperson(s)
Leslie H Loffman, Proskauer
Sanford C Presant, Greenberg Traurig, LLP
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