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Using Delaware Statutory Trusts in Real Estate Investments: Opportunities and Legal Risks
Structuring and Financing the DST, Advantages Over TIC Ownership, Preserving 1031 Tax Trea...
December 1, 2021 CLE Live Webinar

This CLE webinar will provide real estate finance and tax counsel with a review of the advantages and risks of Delaware statutory trusts (DSTs) as a structure for real estate investments. The panel will offer approaches for structuring and financing DSTs and discuss the key tax issues associated wit... Read More

Tax Concerns When Modifying or Purchasing Distressed Real Estate Debt: Borrower and Lender...
Related Party Purchases. Significant Modifications, Market Discount and Loan-to-Own Transa...
September 21, 2021 CLE CLE On-Demand, Download

This CLE course will analyze key tax issues that should be considered in real estate loan modifications and debt purchase transactions. The panel will discuss the cancellation of indebtedness (COD) income concerns with related party purchases and significant modifications, market discount rules, and... Read More

Qualified Opportunity Zones Revisited: Tax Incentives for Commercial Real Estate and Other...
Deferred Capital Gains and Tax Abatement Under IRC Section 1400Z; Forming Qualified Opport...
September 13, 2021 CLE CLE On-Demand, Download

This CLE course will analyze the current regulatory and tax framework around Qualified Opportunity Zones (QOZs), including capital gains deferral, tax-free treatment of long-term appreciation, and other tax benefits associated with real estate and other investments in QOZs. The panel will discuss el... Read More

Foreign Investment in U.S. Real Estate: Tax Concerns When Acquiring or Disposing of Owners...
Entity Selection, FIRPTA, Blocker Corporations, and the BEAT Tax
August 3, 2021 CLE CLE On-Demand, Download

This CLE course will examine tax challenges and practical implications for foreign investors in U.S. real estate. The panel will discuss the tax advantages of blocker companies, choice of investment structure, and other investment vehicles, and other matters. Read More

Structuring 1031 Like-Kind Exchanges: New Final IRS Regulations Regarding "Real Property"
Permanent Structures, Offshore Platforms and Pipelines, Intangible Assets; Applying the 19...
April 27, 2021 CLE CLE On-Demand, Download

This CLE course will examine the impact of tax reform on like-kind exchanges under IRC Section 1031 with a particular focus on what now qualifies as "real property" under new regulations recently released by the IRS. The panel will discuss the requirements for like-kind exchanges to qualify for tax-... Read More

Financing Multi-Family Housing: Structuring the Low-Income Housing Tax Credit and Tax-Exem...
Documenting Transactions for Investors and Developers
April 13, 2021 CLE CLE On-Demand, Download

This CLE course will discuss how to utilize Low-Income Housing Tax Credits (LIHTCs) and tax-exempt bonds in multi-family construction financing. The program will examine the mechanisms of each form of financing, how each impacts the other, and how current market trends and developments impact these... Read More

Leveraging New Markets Tax Credits to Finance Community Development: Latest Regs, Guidance...
Twinning With Historic Tax Credits and Qualified Opportunity Zones, Allocating COD Income...
November 12, 2020 CLE CLE On-Demand, Download

This CLE course will provide counsel with an overview of the New Market Tax Credit (NMTC) program and IRS regulations and guidance. The panel will discuss best practices for structuring NMTC deals, twinning with historic tax credits (HTCs) and Qualified Opportunity Zones, and allocating COD income a... Read More

Tax Strategies for Real Estate LLC and LP Agreements: Capital Commitments, Tax Allocations...
May 21, 2020 CLE CLE On-Demand, Download

This CLE course will prepare real estate counsel to deal with crucial tax issues and avoid costly mistakes in structuring agreements for real estate partnerships and LLCs. The panel will offer best practices for drafting provisions that reflect effective tax compliance and planning in light of recen... Read More

Depreciation Strategies in Real Estate Finance: Maximizing Bonus Depreciation on Qualified...
Interplay With Interest Deduction and NOL Rules, Phaseout Considerations
May 14, 2020 CLE CLE On-Demand, Download

This CLE course will offer real estate counsel thorough knowledge of the new depreciation rules enacted under the recent tax reform law and explain how the acquisition and improvement of real estate can be structured to take full advantage of tax depreciation. The panel's discussion will include an... Read More

Section 199A in Real Estate Transactions: Taking Advantage of the Qualified Business Incom...
November 21, 2019 CLE CLE On-Demand, Download

This CLE course will provide counsel with tools to structure real estate transactions to take full advantage of the new qualified business income (QBI) deduction under IRC 199A. The panel will discuss the requirements and limitations of 199A, the follow-up IRS regulations for 199A, and planning tech... Read More

Structuring a Real Estate Installment Sale: Tax Benefits and Pitfalls, Depreciation Recapt...
May 7, 2019 CLE CLE On-Demand, Download

This CLE course will provide tax & finance counsel with the tools to structure installment sales of commercial real estate. The panel will examine the potential advantages and pitfalls of installment sales, and discuss the complexities that arise when dealing with monetized installment sales. Read More

Tax Reform: Impact on REITs, Real Estate Businesses and Investors
Pass-Through Business and Interest Deductions, Cost Recovery, Carried Interest, Sale of Pa...
April 25, 2019 CLE CLE On-Demand, Download

This CLE course will provide real estate counsel with a working knowledge of the tax reform law and recent IRS tax reform guidance as it relates to REITs and other real estate investment structures. The discussion will include the impact of recent IRS guidance on the 199A pass-through business deduc... Read More

New Section 199A: Structuring Real Estate Transactions to Take Advantage of the Qualified...
November 27, 2018 CLE, CPE CLE On-Demand, Download

This CLE/CPE course will provide counsel with tools to structure real estate transactions to take full advantage of the new qualified business income (QBI) deduction under IRC Sec. 199A. The panel will discuss the requirements and limitations of Sec. 199A, recent IRS regulations for Sec. 199A, and p... Read More

REITs: Developments in REIT Conversions, FIRPTA and the 2017 Tax Reform Act
November 14, 2018 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE course will provide tax advisers and real estate counsel with a review of the various organizational, operational and federal tax requirements that must be met by real estate investment trusts (REITs). The panel discussion will include the impact of tax reform on REITs and UPREITs. Read More

Structuring Real Estate JVs: Capital Contributions, Distributions, Allocations, Taxes, Gov...
Negotiating Joint Venture Deals in Property Development to Minimize Financial and Legal Ri...
July 27, 2017 CLE, CPE CLE On-Demand, Download

This CLE course will provide real estate and finance counsel with a review of key legal and financial issues when forming a real estate joint venture for property development. The panel will outline strategies to minimize sponsor and capital partner risk and to minimize future disputes. The panel wi... Read More

Construction Financing: Utilizing Tax Credits, Tax Increment Financing, EB-5 Visa Program...
November 15, 2016 CLE, CPE CLE On-Demand, Download

This CLE course will brief real estate and finance counsel on alternative methods of financing real estate construction projects, specifically crowdfunding, tax credits, tax increment financing and EB-5 financing. Read More

Real Estate Transactions With REITs: Selling, Leasing or Lending Deals With REITs
Navigating Unique Organizational, Operational and Tax Issues When Dealing With REITs
June 16, 2016 CLE CLE On-Demand, Download

This CLE course will prepare real estate counsel to handle a lending, leasing or sale transaction involving property owned by a REIT. The program will analyze unique REIT organizational, operating and tax rules that may impact terms of the transaction and outline best practices for counsel to addres... Read More

REITs: Developments in REIT Conversions, FIRPTA and Other Changes in the Tax Extenders Bil...
What Real Estate and Tax Counsel Need to Know About Organizational, Operational and Tax Co...
March 17, 2016 CLE, CPE CLE On-Demand, Download

This CLE/CPE course will provide tax advisors and real estate counsel with a review of the various organizational, operational and federal tax requirements that must be met by real estate investment trusts (REITs). The program will analyze the tax changes applicable to REITS in the Omnibus Appropria... Read More

3.8% Net Investment Income Tax for Real Estate Investors and Partnership Members: Maximizi...
Navigating Material Participation Rules, Real Estate Safe Harbor, Regrouping, Sale of Part...
December 10, 2015 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE course will examine the implications of the Net Income Investment Tax (NIIT) for real estate investors, developers, and members of real estate joint ventures and partnerships. The panel will discuss the definition and calculation of the tax on net investment income, the real estate safe... Read More

Real Estate Joint Ventures: Waterfall Structures, Developer Promote, IRR Lookback, Clawbac...
Calculating and Structuring Promote, Planning for Phantom Income, and Taxation of Carried...
August 6, 2015 CLE, CPE CLE On-Demand, Download

This CLE course will provide guidance to real estate counsel on the various methods of structuring waterfall provisions and promote payments to managers/developers in real estate joint venture agreements. The panel will examine the tax implications for distributions and promote payments. Read More

Foreign Investments in U.S. REITs: Tax Challenges for Investors and Funds Seeking Foreign...
Navigating FIRPTA and Its Exceptions, Section 892 and REIT Investment Structures to Obtain...
May 14, 2015 CLE, CPE CLE On-Demand, Download

This CLE course will provide real estate attorneys and tax counsel with a review of tax considerations for foreign investors in U.S. REITs. The speaker will address tax challenges for foreign investors as well as the funds seeking investments from overseas and will include a discussion of FIRPTA, th... Read More

Structuring REIT Roll-Ups, Conversions and Spin-Offs to Maximize Asset Value
Navigating Complex Tax Requirements, Securities Regulations and More
August 28, 2014 CLE CLE On-Demand, Download

This CLE course will provide perspectives and guidance to real estate, finance and tax counsel on current trends in real estate investment trust (REIT) rolls-up, mergers and IPOs as well as business conversions to a REIT structure. The program will guide counsel on structuring and implementing a REI... Read More

1031 Like-Kind Exchanges: Pursuing Opportunities in a Rebounding Market
Mastering Complex Tax Rules and Leveraging the New Net Investment Income Tax
August 28, 2013 CLE CLE On-Demand, Download

This CLE course will provide real estate counsel with a review of Section 1031, examine the requirements for like-kind property exchanges to receive tax deferrals, and analyze tax opportunities available to property owners in a rebounding real estate market. Read More

Tax Planning With Conservation Easements
Structuring Deals After Historic Boardwalk Hall and Other IRS Challenges; Pairing With Oth...
March 7, 2013 CLE, CPE CLE On-Demand, Download

This teleconference will explain the tax advantages and potential tax treatment of conservation easements. The panel will discuss recent case law developments, how to structure easements to avoid IRS challenges, and how to pair conservation easements with the historic tax credit. Read More

Tax Credits after Historic Boardwalk Hall
Qualifying, Applying for and Using Historic and Other Tax Credits to Structure Real Estate...
February 12, 2013 CLE CLE On-Demand, Download

This CLE course will explain the impact of Historic Boardwalk Hall on tax credits and related financing structures. The panel will address the requirements for using tax credits as a financing vehicle in the future and ways to rework existing agreements to withstand IRS scrutiny. Read More

Tax Issues for Real Estate Investment Trusts
Structuring REIT Investments and Navigating Tax Treatment of REIT Transactions
January 23, 2013 CLE, CPE CLE On-Demand, Download

This teleconference will provide counsel with a review of federal tax requirements to achieve real estate investment trust (REIT) status, tax structures for REIT investments, and tax treatment of REITs engaging in various transactions. Read More

Historic Tax Credits: Federal Tax Issues for Investors and Developers
Navigating IRS Qualifications, Structuring Deals After Historic Boardwalk Hall, and Pairin...
November 27, 2012 CLE, CPE CLE On-Demand, Download

This teleconference will provide counsel with an overview of the historic tax credit, the impact of Historic Boardwalk Hall on current deal terms and structures, and combining with other tax credit programs. The panel will discuss best practices for structuring projects to ensure compliance with IRS... Read More

Real Estate Partnership and Joint Venture Agreements: Tax Challenges
Structuring Provisions to Achieve Tax Benefits and Avoid Common Pitfalls
August 29, 2012 CLE, CPE CLE On-Demand, Download

This teleconference will advise real estate counsel on key tax issues in order to avoid pitfalls in structuring agreements for real estate partnerships and joint ventures. The panel will offer best practices for crafting provisions that reflect effective tax compliance and planning. Read More

New Markets Tax Credits and Other Tax Incentives for Real Estate Development
Qualifying, Applying for and Using Tax Credits to Structure Real Estate Projects
July 31, 2012 CLE CLE On-Demand, Download

This CLE course will brief counsel to real estate investors and developers on federal and state new markets, historic and energy tax credits. The panel will describe the qualification and application processes for these credits and offer practical approaches to use the credits to structure real esta... Read More

Multi-Family Housing: Financing Alternatives for an Emerging Market
Analyzing Available Financing Sources for Market and Low-Income Affordable Multi-Family Ho...
July 25, 2012 CLE CLE On-Demand, Download

This CLE course will provide counsel to developers with an analysis of financing options currently available for multi-family acquisitions, refinancings, rehabilitation and new development. The panel will discuss structuring these projects, qualifying for loans and market trends. Read More