transcript   Transcript

Workouts and Debt Restructuring

Recorded on: Jan. 31, 2018
Running Time: 01:14:45

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

Workouts and Debt Restructuring [01:14:45]

  • Forgiveness of indebtedness
  • Acquiring debt at a discount
  • Working with lenders – forbearance and other debt modifications
  • Dealing with underwater properties

Robert D. Schachat, Bahar A. Schippel, Linda Z. Swartz

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

  • Rev. Rul. 2016-15 Holds Real Estate Dealers Cannot Exclude Cancellation of Indebtedness Income, But Is It Correct?
    Blake D. Rubin, Andrea Macintosh Whiteway
  • “Bad Boy” Nonrecourse Carve-Outs in Real Estate Loan Cause It to Be Recourse—Or Do They? (May 2016)
    Andrea Macintosh Whiteway, Blake D. Rubin
  • Cancellation of Indebtedness Income Deferral in Economic Stimulus Bill Raises Complex Issues for Partnerships (July 1, 2009)
    Andrea Macintosh Whiteway, Blake D. Rubin, Jon G. Finkelstein
  • Rev. Proc. 2009-37 Allows Flexibility for Partnerships Electing New C.O.D. Income Deferral (September 22, 2009)
    Andrea Macintosh Whiteway, Jon G. Finkelstein, Blake D. Rubin
  • Recourse or Nonrecourse: Treatment of Liabilities for COD and Other Purposes (September 13, 2010)
    Andrea Macintosh Whiteway, Jon G. Finkelstein, Blake D. Rubin
  • Is It Cancellation of Debt (COD) Income?: New IRS Chief Counsel Advice Takes the Gas Out of Great Plains Gasification (September 1, 2015)
    Andrea Macintosh Whiteway, Blake D. Rubin, Jon G. Finkelstein
  • Tax Primer for Partnership Workouts
    Leslie H. Loffman, Sanford C. Presant
  • Important Tax Developments Affecting Partnership Workouts
    Leslie H. Loffman, Sanford C. Presant
  • Tax Aspects of Real Estate Workouts
    Elliot G. Freier, Fred T. Witt, Michael G. Frankel, Leslie H. Loffman, Sanford C. Presant
  • Creditors Beware: Proposed Partnership Debt-for-Equity Regulations Deny Your Tax Loss (March 1, 2009)
    Andrea Macintosh Whiteway, Blake D. Rubin, Jon G. Finkelstein
  • Tax Planning for the Sale or Other Disposition of Overencumbered Real Estate
    Andrea Macintosh Whiteway, Blake D. Rubin, Jon G. Finkelstein
  • Partnership Bankruptcy Tax Issues
    Linda Z. Swartz
  • Final Partnership Debt-for-Equity Regs Deny Creditors’ Losses (February 27, 2012)
    Andrea Macintosh Whiteway, Blake D. Rubin, Jon G. Finkelstein
  • Revenue Ruling 2012-14: The IRS Lends a Helping Hand to Insolvent Partners (July 2, 2012)
    Andrea Macintosh Whiteway, Blake D. Rubin, Jon G. Finkelstein
Presentation Material
  • Workouts & Debt Restructurings
    Robert D. Schachat, Bahar A. Schippel, Linda Z. Swartz
    (s)
    Bahar A. Schippel ~ Snell & Wilmer L.L.P.
    Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP
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