transcript   Transcript

Transactions Involving Real Estate – Practical Solutions to Everyday Problems

Recorded on: Jan. 31, 2018
Running Time: 02:30:18

Full Transcript:

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

Transactions Involving Real Estate – Practical Solutions to Everyday Problems [02:30:18]

  • Like-kind exchanges
      o Reverse and related party exchanges, parking transactions, build-to-suit exchanges, tenancy-in-common
      o Structuring like-kind exchanges involving partnerships where some partners want cash instead of  property
      o What are we seeing in the marketplace?
  • Leasing transactions
      o “True leases”
      o Stepped or deferred rent
      o Leasehold improvements; landlord work letters and other inducements
      o Lease terminations
  • Capital gain planning
      o Dealer issues
      o Converting ordinary income into capital gains
      o Deferring gain recognition
      o Small structuring steps that can have a major impact on your client’s transactions

Jill E. Darrow, Sanford C. Presant, Blake D. Rubin, Robert D. Schachat

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

  • New Ruling on Like-Kind Exchanges of Leveraged Property Solves Problems and Creates Opportunities
    Blake D. Rubin, Andrea Macintosh Whiteway
  • Defeasing Conduit Loans: Tax Issues, Premiums, Like-Kind Exchanges and “New York Style” (May 2015)
    Blake D. Rubin, Andrea Macintosh Whiteway, Jon G. Finkelstein
  • 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
    Sanford C. Presant, Leslie H. Loffman
Presentation Material
  • Capital Gains Planning
    Jill E. Darrow
  • Hot Like-Kind Exchange Issues
    Robert D. Schachat
  • Leasing Issues
    Robert D. Schachat
Jill E. Darrow ~ Katten Muchin Rosenman LLP
Sanford C. Presant ~ Greenberg Traurig, LLP
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