Advanced Tax Strategies in Structuring Private Equity and Real Estate Investment Funds: Balancing Competing Interests
Recording of a 90-minute premium CLE/CPE video webinar with Q&A
This CLE/CPE course will provide tax counsel and advisers with advanced guidance on structuring private equity and real estate investment funds. The panel will discuss critical considerations in light of proposed new tax laws and address fund manager and fund investor issues.
- The impact of tax reform
- Tax objectives of taxable U.S. investors
- Tax objectives of non-taxable U.S. investors (pension plans, endowments, other tax-exempt investors, and governmental entities)
- Tax objectives on non-U.S. investors
- Tax objectives of sovereign investors
- Tax objectives of fund managers
- Fund structuring issues and options
The panel will review these and other vital questions:
- What are the competing tax preferences of major private fund investors that practitioners must juggle when structuring investment funds?
- How can the use of blockers, subsidiary REITs and feeder funds accommodate the needs of particular investors?
- What challenges do sovereign investors face in retaining their status as Section 892 investors?
- How do new tax rules impact tax planning when structuring private investment funds?
Mr. Hung is a partner in DLA Piper's Investment Management and Real Estate Capital Markets practice. He advises on... | Read More
Mr. Hung is a partner in DLA Piper's Investment Management and Real Estate Capital Markets practice. He advises on the structuring of transactions particularly the US tax aspects of real estate, REITs, M&A, private equity, corporate finance and capital markets transactions. Mr. Hung is experienced in the acquisition, disposition and operation of real estate assets through fund, REIT and joint venture vehicles.Close
Ms. Kim advises the firm's leading financial institution and investment fund clients and investors on the U.S. tax... | Read More
Ms. Kim advises the firm's leading financial institution and investment fund clients and investors on the U.S. tax aspects of financing, capital markets, and investments transactions, with an emphasis on U.S. tax matters relevant to cross-border transactions such as FATCA, general U.S. withholding tax, section 871(m), FIRPTA, and U.S. trade or business issues. She has extensive experience representing issuers of structured products and debt and equity securities, and advising lenders, borrowers, sponsors, managers and investors on U.S. tax matters in connection with credit facilities, private equity and debt funds, structured and derivative products, and securitization transactions, including CLOs and MBS.Close
Mr. Pae's practice focuses on the tax aspects of the formation, financing and investment activities of domestic and... | Read More
Mr. Pae's practice focuses on the tax aspects of the formation, financing and investment activities of domestic and international private funds. He regularly advises both sponsors and investors in connection with structuring and operation of various types of funds, including buyout, infrastructure, real estate and debt funds. Mr. Pae is also experienced in secondary sale of fund interests and M&A transactions involving partnerships.Close