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21st Annual Real Estate Tax Forum


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Our 21st 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 post-2017 Tax Act 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.  

This Forum is designed for tax attorneys, accountants and real estate professionals who structure real estate transactions.
 
Topics Include
  • The latest developments in real estate taxation and partnership taxation (legislative, administrative and judicial), including:
    • Impact of the 2017 Tax Act on real estate, including any new regulatory and administrative guidance and technical corrections
    • Critical new regulations on bottom dollar guarantees and the allocation of partnership liabilities that are changing how deals get done
    • Drafting partnership agreements to deal with the new partnership audit rules
    • New key changes to the partnership disguised sale regulations that again allow leveraged partnerships but also affect many other transactions
  • Using “tiered partnerships” and “series LLCs”; structuring to maximize capital gain; strategies for avoiding income recognition traps and minimizing taxes under Sections 704(b), 704(c), 707, 737 and 752
  • Simplified approaches for drafting effective tax provisions for partnership and LLC agreements, including book-ups for service partners
  • Like-kind exchange developments, including tenancies-in-common, build-to-suit, reverse and related party exchanges
  • Tax issues for those who purchase debt at a discount


Special Feature
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

 

Program Level – Overview 

Intended Audience - Attorneys at law and accounting firms who advise clients on the tax consequences of real estate transactions; in-house tax professionals who help structure transactions; and professionals interested in exploring the cutting-edge and creative tax planning techniques available for structuring, restructuring and unwinding different types of real estate transactions in today’s challenging environment.

Prerequisites – Familiarity with the U.S. tax rules affecting real estate.

Advanced Preparation – None


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