Print Page   |   Contact Us   |   Your Cart   |   Sign In   |   Register
Sign In


Forgot your password?

Haven't registered yet?

Calendar

12/7/2016
8 Mistakes Experienced Contract Drafters Usually Make (Webinar)

12/7/2016
Estate Planning for Real Estate Part 2 (Telephone)

12/7/2016
Buying/Selling Commercial Real Estate, Part 2 (Telephone)

12/8/2016
Networking Professionally and Ethically (Webinar)

12/8/2016
Structuring Minority Interests in Businesses (Telephone)

Tax Planning for Real Estate, Part 1 (Telephone)
Tell a Friend About This EventTell a Friend
 

Tax considerations in real estate transactions – land development and sales, long-term ownership of commercial property, outright sales of real estate entities or like-kind exchanges – are a major component of every deal. Choosing the right entity and acquiring property in the right form can set up the deal for substantial tax savings or deferral when the property or entity is eventually sold.

3/30/2016
When: Wednesday, March 30, 2016
12:00 PM - 1:00 PM

« Go to Upcoming Event List  

MCLE Accreditation
Nebraska Activity #121130, 1.0 hour CLE

Tax considerations in real estate transactions – land development and sales, long-term ownership of commercial property, outright sales of real estate entities or like-kind exchanges – are a major component of every deal. Choosing the right entity and acquiring property in the right form can set up the deal for substantial tax savings or deferral when the property or entity is eventually sold. Getting allocations and distributions right, particularly in light of the new 3.8% tax on net investment income, is essential to ensure the parties to the transaction get the economic benefit of their bargain and are not challenged by the IRS. There are also a multitude of structures beyond Like-Kind Exchanges for deferring gain on the sale of property. This program will provide the non-tax specialist real estate attorney with a real-world guide to major tax planning considerations in real estate and related drafting tips.

Day 1 – March 30, 2016:

  • Tax planning considerations for real estate transactions – guidance for the non-tax specialist
  • Choice of entity considerations – contributions, distributions, and eventual sales
  • Acquiring property in a form to minimize taxes later
  • Getting allocation and distribution provisions right – layered allocations, target/forced allocations, built-in-gain (or loss) allocations
  • Understanding and drafting for continuing ownership, including capital shifts and other shifts in ownership
  • Deductions arising from non-recourse debt and minimum gain chargebacks


Leon Andrew Immerman is a partner in the Atlanta office of Alston & Bird, LLP, where he concentrates on federal income tax matters, including domestic and international tax planning and transactional work for joint ventures, partnerships, limited liability companies and corporations. He formerly served as chair of the Committee on Taxation of the ABA Business Law Section and as chair of the Partnership and LLC Committee of the State Bar of Georgia Business Law Section. He is also co-author of “Georgia Limited Liability Company Forms and Practice Manual”(2d ed. 1999, and annual supplements). Mr. Immerman received his B.A., magna cum laude, from Carleton College, his M.A. from the University of Minnesota, and another M.A. and his Ph.D. from Princeton University, and his J.D. from Yale Law School.

Richard R. Goldberg is a retired partner, resident in the Philadelphia office of Ballard Spahr, LLP, where he established an extensive real estate practice, including development, financing, leasing, and acquisition. Earlier in his career, he served as vice president and associate general counsel of The Rouse Company for 23 years. He is past president of the American College of Real Estate Lawyers, past chair of the Anglo-American Real Property Institute, and past chair of the International Council of Shopping Centers Law Conference. Mr. Goldberg is currently a Fellow of the American College of Mortgage Attorneys and is a member of the American Law Institute. Mr. Goldberg received his B.A. from Pennsylvania State University and his LL.B. from the University of Maryland School of Law.




To Register:
Cost $89.00

http://ne.webcredenza.com/catalog.aspx?browse=ViewProg&catid=22457

  • Click on abo9ve link
  • Click “Login to add to cart” button at the bottom of the program page
  • This will take you to the log in page, FIRST time users will need to create a user name and password that is separate and distinct from any information you may have used for the Nebraska State Bar website
  • Please be sure to use the attorney name and contact information of the person who is to receive the CLE credit
  • Once completed click “Update & Proceed to Payment”
  • The final step is to click “Submit Payment”
  • At this point you will receive an email confirmation of the purchase
  • The day before the Program you will receive the dial in information and program materials
  • We will submit the program participation information to the Nebraska State Bar Association within 48 hours of the program completion

If you need additional information on your CLE credits please contact:
Sara Weber, Nebraska State Bar Association
(402) 475-7091 ext # 131; sweber@nebar.com

Nebraska State Bar Association, 635 S. 14th St., Suite 200, Lincoln, NE 68508
(402) 475-7091; Toll Free (800) 927-0117; FAX (402) 475-7098