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Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs

Recorded on: Jan. 31, 2018
Running Time: 01:47:23

Full Transcript:

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

Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs [01:47:23]

  • Contribution of property to partnerships (joint venture and UPREIT contributions and roll-ups)
  • Picking the right section 704(c) method for your circumstances
  • Dealing with partnership liabilities, nonrecourse debt, new bottom guarantee rules, leveraged partnerships
  • Disguised sales under section 707, including the new regulations, and sections 704 (c)(1)(b) and 737
  • Series LLCs and tiered partnerships

Sanford C. Presant, Blake D. Rubin, Robert D. Schachat, Andrea Macintosh Whiteway, Lary S. Wolf

Presentation Material

  • Extracting Equity on a Tax-Free Basis
    Blake D. Rubin
  • Partnership Liability Allocation Planning, Including the “New” Rules
    Andrea Macintosh Whiteway
Sanford C. Presant ~ Greenberg Traurig, LLP
Lary S. Wolf ~ Roberts & Holland LLP
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