transcript   Transcript

Transactions Involving Real Estate – Practical Solutions to Everyday Problems

Recorded on: Feb. 3, 2017
Running Time: 02:30:55

Full Transcript:

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

Transactions Involving Real Estate – Practical Solutions to Everyday Problems [02:30:55]
  • Like-kind exchanges
    • Reverse and related party exchanges, parking transactions, build-to-suit exchanges, tenancy-in-common issues
    • Structuring like-kind exchanges involving partnerships where some partners want cash instead of  property
    • What are we seeing in the marketplace?
  • Leasing transactions 
    • “True leases”
    • Stepped or deferred rent
    • Leasehold improvements; landlord work letters and other inducements
    • Lease terminations
  • Capital gain planning
    • Dealer issues
    • Converting ordinary income into capital gains
    • Deferring gain recognition
    • Small structuring steps that can have a major impact on your client’s transactions

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

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

  • Investment in U.S. Real Estate by Sovereign Wealth Funds—Tax Issues
    James M. Lowy
  • New Ruling on Like-Kind Exchanges of Leveraged Property Solves Problems and Creates Opportunities
    Andrea Macintosh Whiteway, Blake D. Rubin
  • Defeasing Conduit Loans: Tax Issues, Premiums, Like-Kind Exchanges and “New York Style” (May 2015)
    Jon G. Finkelstein, Blake D. Rubin, Andrea Macintosh Whiteway
  • Capital Gains Planning
    Jill E. Darrow
  • Maximizing Capital Gains in Real Estate Transactions: Case Studies
    Blake D. Rubin
  • Presentation Material
  • Hot Like-Kind Exchange Issues
    Robert D. Schachat
  • Leasing Issues
    Robert D. Schachat
  • Capital Gains Planning
    Jill E. Darrow
Jill E Darrow ~ Katten Muchin Rosenman LLP
Sanford C Presant ~ Greenberg Traurig, LLP
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