Real Estate Tax Forum (15th Annual)
February 7, 2013 - February 8, 2013
CLE - Live Seminar
Our 15th anniversary program has been completely revised and will have a more transactional focus. This new approach highlights the tax problems being encountered by practitioners in today’s typical commercial real estate transactions and structures, and examines the simple and sophisticated solutions being used by the experts. Panels of nationally-recognized real estate tax experts from major law and accounting firms will provide attorneys, accountants and real estate professionals with a detailed analysis of the most sophisticated and creative tax planning techniques available for structuring, restructuring and unwinding different types of real estate transactions in today’s challenging capital markets environment. Using extensive visual aids and actual deal structures, this group of entertaining, experienced and knowledgeable speakers will share their experiences with today’s state-of-the-art planning techniques, and emphasize practical approaches to solving difficult tax issues affecting real estate investment and operation.
- Stay current with an overview of the latest developments in real estate taxation, including the latest on the carried interest legislation and the latest tax reform proposals
- Examine current fee, cash distribution waterfall structures, and clawback requirements in joint ventures and real estate funds
- Get tips on using “tiered partnerships” and “series LLCs”, and examine the new proposed regulations, structuring to maximize capital gain and strategies for avoiding income recognition traps and minimizing taxes under Sections 704(b), 704(c), 707, 737 and 752
- Learn simplified approaches for drafting effective tax provisions for partnership and LLC agreements, including book-ups for service partners
- Survey the latest like-kind exchange developments, including tenancies-in-common, build-to-suit, reverse and related party exchanges
- Understand the tax issues for those who purchase debt at a discount
Plus our new transactional approach will feature case studies and other illustrative methods to provide in-depth analysis of many typical but challenging commercial real estate transactions, including, contributions of properties to partnerships, LLCs and REITs and UPREITs, roll-ups of portfolios of multiple properties, redemptions and divisions of partnerships with negative capital accounts, pitfalls and opportunities in leasing transactions, like kind exchanges and much, much more.
Practising Law Institute
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New York, New York
United States of America