transcript   Transcript

Workouts and Debt Restructuring

Recorded on: Feb. 3, 2017
Running Time: 01:15:34

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.

Workouts and Debt Restructuring [01:15:34]
  • Forgiveness of indebtedness
  • Acquiring debt at a discount
  • Working with lenders – forbearance and other debt modifications
  • Dealing with underwater properties

Adam Handler, Robert D. Schachat, James B. Sowell, Linda Z. Swartz

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

  • Disposition of Real Estate—Capital Gain vs. Ordinary Income
    Leslie H. Loffman, Sanford C. Presant
  • 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)
    Blake D. Rubin, Andrea Macintosh Whiteway
  • Cancellation of Indebtedness Income Deferral in Economic Stimulus Bill Raises Complex Issues for Partnerships
    Jon G. Finkelstein, Blake D. Rubin, Andrea Macintosh Whiteway
  • Rev. Proc. 2009-37 Allows Flexibility for Partnerships Electing New C.O.D. Income Deferral
    Jon G. Finkelstein, Blake D. Rubin, Andrea Macintosh Whiteway
  • Recourse or Nonrecourse: Liability Treatment for COD and Other Purposes
    Jon G. Finkelstein, Blake D. Rubin, Andrea Macintosh Whiteway
  • Is It Cancellation of Debt (COD) Income?: New IRS Chief Counsel Advice Takes the Gas out of Great Plains Gasification (September 1, 2015)
    Jon G. Finkelstein, Blake D. Rubin, Andrea Macintosh Whiteway
  • Debt Workouts: The Partnership and the Partners
    James B. Sowell
  • 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, Leslie H. Loffman, Fred T. Witt, Sanford C. Presant, Michael G. Frankel
  • Creditors Beware: Proposed Partnership Debt-for-Equity Regulations Deny Your Tax Loss
    Jon G. Finkelstein, Blake D. Rubin, Andrea Macintosh Whiteway
  • Tax Planning for the Sale or Other Disposition of Overencumbered Real Estate
    Blake D. Rubin, Andrea Macintosh Whiteway
  • Partnership Bankruptcy Tax Issues
    Linda Z. Swartz
  • Chapter 8: The Trouble with Troubled Partnerships
    James M. Lowy, Audrey W. Ellis, Adam M. Handler

Presentation Material

  • Debt Workouts and Restructurings
    Adam M. Handler, Robert D. Schachat, James B. Sowell, Linda Z. Swartz
(s)
James B Sowell ~ KPMG LLP
Linda Z Swartz ~ Cadwalader, Wickersham & Taft 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.