transcript   Transcript

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

Recorded on: Feb. 3, 2017
Running Time: 02:44:24

Full Transcript:



If you are a Privileged Member, just log in and start reading now! If you are not a Privileged Member, please click here to learn how unlimited access to PLI programs may be right for you and your firm.

To access the streaming media of this presentation, please purchase the corresponding seminar segment.

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

Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs [02:44:24]
  • 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, changes to bottom guarantee rules, leveraged partnerships
  • Disguised sales under section 707 and sections 704 (c)(1)(b) and 737
  • Series LLCs and tiered partnerships

Leslie H. Loffman, James M. Lowy, Sanford C. Presant, Blake D. Rubin, Robert D. Schachat, Andrea Macintosh Whiteway, Lary S. Wolf

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

  • 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

Presentation Material

  • Making Section 704(C) Work for You
    Blake D. Rubin, Andrea Macintosh Whiteway
(s)
Leslie H Loffman ~ Proskauer
Sanford C Presant ~ Greenberg Traurig, LLP
Lary S Wolf ~ Roberts & Holland LLP
Share
Email
Transcript FAQ's
  • How Can I Access Transcripts?
    You must be a Member in good standing.

  • Can I access the Video?
    Yes, you can access the video if you have the Adobe Flash plugin installed. Click on the video camera icon when you mouse over each paragraph. The media will begin playback at that point.

  • Can I get CLE credit for reading the transcript?
    No, CLE credit cannot be earned for reading a transcript. CLE credit is issued only for verified attendance while watching a web program. If seeking credit, please verify the program's eligibility for credit and expiration date in your jurisdiction on the web segment launch page before commencing the program.

  • FOLLOW PLI:
  • twitter
  • LinkedIn
  • GooglePlus
  • RSS

All Contents Copyright © 1996-2017 Practising Law Institute. Continuing Legal Education since 1933.

© 2017 PLI PRACTISING LAW INSTITUTE. All rights reserved. The PLI logo is a service mark of PLI.