Nebraska Activity #133852, 1.0 hour CLE
Choosing the right entity for a real estate project involves consideration of sophisticated business and tax law issues. These and other factors may vary depending on the type of project—a development for resale, a long-term income property, or something else—and whether your client is an individual or an entity. Operational flexibility must be weighed against certainty and tax optimization against nontax objectives. The traditional model of an institutional general partner and individual limited partners often gives way to more flexible—and easier to organize—LLC structures. This program provides you with a framework for assessing the range of entity alternatives for a real estate transaction depending on the nature of the underlying deal, discusses the tradeoffs of each, and provides practical tips for structuring the entity chosen.
• Business and tax considerations in choice of entity for real estate
• Choice of entity depending on type of deal—development projects, income properties, resale deals
• Consideration of LLCs vs. S corporations vs. C corporations, general and limited partnership structures, and the use of trusts
• Tax impact of formation, distributions, and dissolution on real estate entrepreneurs
• Like-kind exchange considerations for choice of entity
• Practical structuring issues—information, control, payments, dissolution
Manuel A. Fernandez is partner in the Miami office of Akerman LLP, where he has an extensive real estate practice representing commercial mortgage lenders, developers, and institutional and noninstitutional investors in connection with the acquisition, development, financing, leasing. and management of commercial and residential real estate assets and distressed real estate transactions. He also represents hedge funds, pension funds, and other real estate opportunity funds in connection with joint ventures.
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. Mr. Goldberg is a Fellow of the American College of Mortgage Attorneys, a member of the American Law Institute, 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 received his LL.B. from the University of Maryland School of Law.
To Register:Cost $89.00
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