Federal Real Estate and Partnerships Tax Conference 2023 (presented by NYU School of Professional Studies) (DAY-2)

Paul H. Wilner
Jeanne L. Newlon
Brian J. O’Connor
Steven R. Schneider
Glenn M. Johnson
Robert D. Schachat
Andrea M. Whiteway
James B. Sowell
Adrienne M. Mikolashek
Sarah Haradon
Jeffrey G. Davis
Adam S. Feuerstein
Ryan P. McCormick
David Friedline
Michael Hirschfeld
Paul H. Wilner | Grossberg Company LLP
Jeanne L. Newlon | Venable LLP
Brian J. O’Connor | Venable LLP
Steven R. Schneider | Stroock & Stroock & Lavan LLP
Glenn M. Johnson | EY National Tax
Robert D. Schachat | BDO USA, LLP
Andrea M. Whiteway | Principal at Ernst & Young
James B. Sowell | KPMG LLP
Adrienne M. Mikolashek | Internal Revenue Service
Sarah Haradon | US Department of the Treasury, Washington, DC
Jeffrey G. Davis | White & Case
Adam S. Feuerstein | PricewaterhouseCoopers
Ryan P. McCormick | The Real Estate Roundtable
David Friedline | Deloitte Tax LLP
Michael Hirschfeld | Andersen Tax
Live Video-Broadcast: June 22, 2023 - June 23, 2023
Federal Real Estate and Partnerships Tax Conference 2023 (presented by NYU School of Professional Studies) (DAY-2)
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Program Summary

New legislation, and critical new administrative guidance implementing it, create dramatic new opportunities, pitfalls, complexity, and uncertainty. Attend the NYU School of Professional Studies Federal Real Estate and Partnerships Tax Conference to receive a comprehensive overview and up-to-date coverage on relevant new changes, latest rulings, regulations, and hot new trends affecting real estate and partnership taxation. Nationally recognized experts guide attendees through in-depth panel discussions that cover the most advanced tax issues. The conference offers attendees a clear understanding of the key issues affecting their clients and presents planning ideas that can immediately be used in their practice.

Key topics to be discussed:

  • Explore in depth real estate and partnership structures, including any administrative guidance issued by the IRS and Treasury Department and their impact on current tax planning opportunities
  • Hear firsthand from top Industry and Treasury Department officials about recent and pending guidance affecting real estate and partnerships
  • Learn about critical new developments affecting the allocation of partnership liabilities, the planning opportunities in sharing appreciation in partnership assets, hot topics in like kind exchanges, new opportunities for cross-border real estate investment, and other creative planning for real estate owners and partnerships
  • Learn about the latest developments, as well as recent legislation, cases, and rulings, affecting real estate and partnership transactions
  • Learn about the new developments like the Inflation Reduction Act and creative new ways to deal with overleveraged property in a tight credit environment, and more

Date / Time: June 22, 2023

  • 8:25 am – 5:30 pm Eastern
  • 7:25 am – 4:30 pm Central
  • 6:25 am – 3:30 pm Mountain
  • 5:25 am – 2:30 pm Pacific

Date / Time: June 23, 2023

  • 8:45 am – 4:45 pm Eastern
  • 7:45 am – 3:45 pm Central
  • 6:45 am – 2:45 pm Mountain
  • 5:45 am – 1:45 pm Pacific

Closed-captioning available


Paul-H.-Wilner_Grossberg-Company-LLP_myLawCLEPaul H. Wilner | Grossberg Company LLP

Firm Activities

  • Managing Partner/ Lead Tax Partner
  • Technical Quality Control, Real Estate and Estate and Gift Taxation
  • Business and Transactional Consulting
  • IRS Tax Controversy Matters

Professional Organizations

Served as/on:

  • Tax Executive Committee, American Institute of Certified Public Accountants (AICPA)
  • AICPA Tax Executive Committee: Technical Reviewer – Partnership, S Corp., and Individual Tax Committees
  • Chair NYU annual National Real Estate and Partnership Tax Conference
  • Chair AICPA’s National Partnership Technical Resource Panel (partnership taxation committee)
  • Chair AICPA’s annual National Real Estate Tax Conference
  • Chair AICPA Task Force on Debt Reduction Basis Adjustments
  • Chair of Greater Washington Society of CPA’s Federal Taxation Committee
  • Member of AICPA (American Institute of Certified Public Accountants)
  • Member of AICPA’s Federal Tax Division
  • Chair of AICPA’s Task Force on Partnership Debt Allocations
  • Member of AICPA Tax Shelter Regulation Task Force
  • Member of Executive Committee, Jeffrey Henry International; Region of the Americas

Professional Development

  • Expert Witness Testimony before Treasury
  • Expert Witness for criminal and civil taxation matters
  • Author
  • Relief for Real Estate Professionals From Passive Activity Loss Rules,
  • TAX IDEAS, Warren, Gorham & Lamont
  • Disguised Sale Rules, §707(A), Taxation for Accountants, WG&L
  • Associated Accounting Firms International Booklet on Tax Aspects of Domestics Relations
  • Jeffreys Henry International Tax Planning Opportunities Guide
  • Associated Accounting Firms International, Year End Tax Planning Strategies


  • The College of William and Mary, School of Law
  • NYU Real Estate and Partnership Tax Conferences
  • D.C. Bar / GWSCPA Pass-through Taxation Division
  • GWSCPA on Taxation of Real Estate
  • D.C. Bar Residential Property Committee
  • Kentucky Institute of Taxation
  • AICPA National Conference on Taxation and National Real Estate Tax Conference
  • MICPEL Annual Tax Seminar
  • Guest Instructor / Lecturer numerous other seminars on Taxation and Business
  • Listed in Washingtonian Magazine as one of the Top Tax Accountants in Washington D.C.

Career Experience

  • Comprehensive Tax Planning for High Net Worth Individuals and Family Groups
  • Specialization in Partnership Taxation and all phases of Real Estate Industry and related fields
  • Estate, Gift and Trust Taxation
  • Transactional Tax and Business Consulting
  • Business and Real Property Acquisition Due Diligence Analysis


Jeanne L. Newlon_Venable LLP_myLawCLEJeanne L. Newlon | Venable LLP

Jeanne Newlon is a member of the Tax and Wealth Planning Group who counsels clients on estate planning, business succession planning, and charitable giving. Jeanne works with clients to ensure that their assets are transferred according to their objectives, while employing tax-planning techniques that minimize estate and gift tax liability. She also is experienced in the administration of decedents’ estates, and handling the settlement of estate audits with the Internal Revenue Service (IRS).

Jeanne advises clients in complex estate plans, focusing on estate, gift, and generation-skipping tax planning. She drafts revocable trusts, wills, gift trusts, insurance trusts, charitable trusts (such as lead trusts and remainder trusts), grantor retained annuity trusts (GRATs), intrafamily loan and family limited partnership agreements, limited liability agreements, and related business documents.
Douglas L. Siegler, Esq., Partner, Venable, Washington, DC.


Brian-J.-O’Connor_Venable-LLP_myLawCLEBrian J. O’Connor | Venable LLP

Brian O’Connor co-chairs the Tax and Wealth Planning Group for the national law firm of Venable and practices in its Baltimore, MD, Washington, DC and Tysons Corner, VA offices. In addition to his role of managing the Tax and Wealth Planning Group, Mr. O’Connor provides sophisticated tax and business advice to publicly-traded and closely-held businesses and their owners. His practice focuses on foreign and domestic tax matters for partnerships, limited liability companies, joint ventures, both C and S corporations, real estate investment trusts (“REITs”) and regulated investment companies (“RICs”). He is also regularly consulted by wealthy individuals and entrepreneurs on federal and state income tax matters and federal estate and gift tax issues.

Mr. O’Connor is an adjunct professor in the graduate tax program at Georgetown University Law Center where he teaches an advanced course on partnership taxation and the preparation of partnership and limited liability company agreements. Before joining Venable, Mr. O’Connor was an attorney-advisor for the Office of Chief Counsel for the Internal Revenue Service in Washington, DC where he worked on high profile legislative projects, regulations and other published guidance relating to partnerships, S corporations, trusts, common trust funds and cooperatives. Mr. O’Connor received his J.D., Magna Cum Laude, from Washington and Lee University and his LL.M., with distinction and the program’s highest possible grade point average, from Georgetown University Law Center.


Steven-R.-Schneider_Stroock-&-Stroock-&-Lavan-LLP_myLawCLESteven R. Schneider | Stroock & Stroock & Lavan LLP

Steven is a nationally recognized tax lawyer who focuses his practice on transactional, controversy and tax policy matters. He has significant tax experience in mergers & acquisitions, private equity and real estate funds, qualified opportunity zone funds, bioscience, cross-border tax, partnerships, real estate, REITs, international investors (including sovereigns), and S corporations.

He started his career as a lawyer in the IRS’ national office and has had many years of national-level law firm and Big-4 accounting firm experience. Mr. Schneider also previously chaired the ABA Partnership Tax Committee. He has been teaching an advanced tax course on drafting partnership and LLC agreements at Georgetown University Law Center since 2005, is a regular speaker at national tax venues, and has published numerous articles.


Glenn-M.-Johnson,-Esq_EY_myLawCLEGlenn M. Johnson | EY National Tax

Glenn is a Principal in Ernst & Young LLP’s US National Tax Department. Glenn leads the US PPP Infrastructure Tax Practice and is the Director of the Leasing Tax Services. Glenn is experienced in planning leasing and other asset-based structured transactions. Also, Glenn has provided US tax services with respect to many infrastructure projects where he advises on a wide range of tax issues to both developers and owners. In addition, Glenn has worked with domestic and foreign manufacturers in establishing and operating captive leasing and finance companies. Further, Glenn has significant experience concerning deferred like-kind exchange transactions where he advises on a wide range of tax and operational issues.

Glenn, who joined Ernst & Young in 1998, earned his LL.M. in Taxation from Georgetown University Law School; his J.D., with honors, from Boston University School of Law; and his B.A. in Economics from Wesleyan University. Glenn also is active in a number of civic and charitable organizations.

Glenn currently is and has been a member of the Equipment Leasing and Finance Association Federal Tax Committee for over 13 years. Glenn is the former American Bar Association Chair of the Capital Recovery and Leasing sub-committee. Glenn is a member of EY’s Federal Income Tax Committee and leads EY’s Infrastructure Tax Committee.


Robert-D.-Schachat_BDO-USA,-LLP_myLawCLERobert D. Schachat | BDO USA, LLP

Bob has more than 40 years’ experience advising clients in all federal income tax aspects of real estate, including REIT, partnership, limited liability company and S corporation formations, acquisitions, like-kind exchanges, development, leases, financings, workouts, dispositions and liquidations. He has also advised clients on a regular basis in monitoring federal legislative and regulatory activity in the real estate area.

Bob joined BDO in 2021 after 23 years in the National Tax Real Estate Group of a big four accounting firm and 12 years as a partner in a Manhattan law firm practicing in the taxation of real estate. Bob has published many articles and lectures frequently at many real estate industry and tax conferences. He is co-author with Jim Lowy of the CCH treatise, Taxation of REITs and UPREITs.

Bob has served as Chair of the Real Estate Committee of the ABA Section of Taxation, Vice Chair of the Tax Policy Advisory Committee of the Real Estate Roundtable and cochair of the Cost Recovery Committee and as a member of the Executive Committee of the NYSBA Tax Section, and he continues to serve as a member of the Government Relations and Real Estate Committees of the ABA Section of Taxation.


Andrea-M.-Whiteway_Principal-at-Ernst-&-Young_myLawCLEAndrea M. Whiteway | Principal at Ernst & Young

Andrea Macintosh Whiteway is a principal in the National Tax Department of Ernst & Young LLP, based in Washington, D.C. She has substantial experience in sophisticated tax planning involving the use of partnerships, including in the dispositions and acquisitions of real estate and operating businesses, complex partnership transactions, real estate investment trust (REIT) tax status and tax structured dispositions of real estate involving REITs, corporate acquisitions and mergers, corporations and structuring private REITs.

Andrea advises on forward and reverse like-kind exchanges and exchanges of tenancy in common interests in real estate. Andrea has been listed in the 2008 to 2017 editions of The Best Lawyers in America in the area of tax law and has also been selected as a fellow of the American College of Tax Counsel. She is ranked by The Legal 500 United States and Chambers USA as a leader in her field. Washingtonian Magazine named her as one of the top lawyers in Washington, D.C.

Andrea is also recognized in Washington D.C. Super Lawyers. She is AV rated by MartindaleHubbell and has the highest rating by AVVO. Andrea had the honor of being the first woman to serve as chair of the Real Estate Committee of the American Bar Association Section of Taxation and currently serves on the Section of Taxation Nominating Committee. She also serves as Chair of the Federal Taxation of Real Estate Committee of the American Bar Association Section of Real Property, Trusts and Estates. She serves on the Advisory Board of the NYU Institute on Federal Taxation. She is also a former member of the steering committee of the District of Columbia Bar Section of Taxation and a past Chair of its Passthroughs and Real Estate Committee.

Andrea is an active member of Urban Land Institute. She also serves on the Tax Policy Advisory Committee of the Real Estate Roundtable and is a member of the National Association of Real Estate Investment Trusts. Andrea is the author of over 100 professional articles and has delivered more than 100 lectures on tax topics at conferences across the United States, including at the Tax Executives Institute, NYU Federal Tax Institute, Texas Federal Tax Institute, Tulane Tax Institute, ABA Tax Section Meetings, AICPA Conferences, ALIABA and Practising Law Institute seminars, University of Texas School of Law Tax Conference, Federal Bar Association and District of Columbia Bar Association programs. Andrea was recognized as one of Maryland’s Top 100 Women for 2007 by The Daily Record which presents this award to “high-achieving Maryland women who are making an impact through their leadership, community service and mentoring.”


James-B.-Sowell_KPMG-LLP_myLawCLEJames B. Sowell | KPMG LLP

Mr. Sowell is a former chairman of the Real Estate Committee of the American Bar Association (Tax Section) and a former vice chairman of the Tax Policy Advisory Committee of the Real Estate Roundtable. He is a member of the National Association of Real Estate Investment Trusts, where he is an active participant on the Government Relations Committee.

Mr. Sowell also is on the Board of Trustees for the Southern Federal Tax Institute, where he formerly served as President.

Mr. Sowell has written articles for various publications and speaks at numerous conferences.

Before joining KPMG, Mr. Sowell was with the national tax offices of other major accounting firms. Prior to that time, Mr. Sowell was with the U.S. Department of Treasury (Office of Tax Policy) where he served first as an attorney advisor and then as an associate tax legislative counsel.

While at the Treasury Department, Mr. Sowell was primarily responsible for administrative guidance and legislation involving partnerships, real estate investment trusts, like-kind exchanges, and other issues. The many matters that Mr. Sowell was involved in while at Treasury included the regulations relating to partnership mergers and divisions, the partnership basis adjustment regulations, the regulations relating to amortization of intangible property, and the legislation relating to taxable REIT subsidiaries. Prior to the Treasury Department, Mr. Sowell was an associate at King & Spalding LLP in Atlanta, Georgia. Mr. Sowell was chief tax editor of the Florida Law Review and was a graduate editor of New York University’s Tax Law Review.


myLawCLE-Logo-2Adrienne M. Mikolashek, | Internal Revenue Service

Adrienne M. Mikolashek is a Branch Chief in the Passthroughs and Special Industries (PSI) division of the Office of Chief Counsel, Internal Revenue Service. Her branch specializes in federal income taxation of partnerships, S corporations, and trusts, and certain other tax matters of general applicability to individuals and estates & trusts. Ms. Mikolashek was a co-author of the § 1411 Net Investment Income Tax regulations and the proposed regulations implementing the rules under § 199A (Qualified Business Deduction). She is currently working on the team drafting regulations under § 163(j) (Business Interest deduction) applicable to passthrough entities and their owners. Ms. Mikolashek has an LL.M. (Taxation) and a certificate in Employee Benefits from Georgetown University Law Center, a J.D. from the Dickinson School of Law, and a B.A. from Mount Holyoke College.


Sarah Haradon_US Department of the Treasury, Washington, DC_myLawCLESarah Haradon | US Department of the Treasury, Washington, DC

Attorney-Advisor, Office of Tax Policy



Jeffrey G. Davis_White & Case_myLawCLEJeffrey G. Davis | White & Case

Jeff Davis is a partner in the Tax practice in White & Case’s Washington DC office. He advises clients on a wide range of US federal income tax matters, with an emphasis on project finance, development and energy transactions.

Jeff has a particular focus on transactions involving renewable energy projects, including tax equity financings (such as flip partnerships and leases), mergers and acquisitions (including portfolios), backleverage financings, tax credits (including the production tax credit provided under IRC section 45, the investment tax credit provided under IRC section 48, and credits for electric vehicles under IRC sections 30D and 45W) and other incentives such as depreciation. He has experience with a wide range of renewable energy resources, including wind, solar, fuel cells, geothermal, hydroelectric, biomass and refined coal.

In addition, Jeff represents clients in matters before the US Department of the Treasury and the Internal Revenue Service, including assisting with applications for private letter rulings and requests for published guidance. He frequently speaks at conferences on topics of interest to the renewable energy industry. He also has served as an adjunct professor in the graduate tax program at Georgetown University Law Center.

Jeff was named to A Word About Wind’s “Legal Power List 2022”, which is the 100 most influential lawyers working on the financial side of the wind industry. He has been ranked by Chambers USA and Chambers Global in 2019-2022 in Projects: Renewables & Alternative Energy. Chambers stated that he is “‘Very diligent and experienced’ in the renewables sector . . . and known for his expertise in tax equity matters”. Chambers also noted that “He’s very thorough and very knowledgeable on all aspects of tax” and “He is very detail-oriented and very careful in his analysis.” And that “He is super technical”. In December 2022, Jeff was recognized by Northern Virginia Magazine as a Top Lawyer (Tax Law). In December 2018, for the second year in a row, Washingtonian Magazine named Jeff a Top Lawyer (Tax).


Adam S. Feuerstein_PricewaterhouseCoopers_myLawCLEAdam S. Feuerstein | PricewaterhouseCoopers

Adam is the National Real Estate Tax Technical Leader at PricewaterhouseCoopers, LLP and, in that role, he helps clients navigate the complicated tax world in which we live. Adam brings his experience and passion (yes, passion for tax) to help clients see the big picture from a tax perspective, while at the same time keeping an eye on the important details necessary to achieve the client’s particular objectives. Clients often comment that Adam has a keen ability to convey complicated tax concepts and that he is approachable and easy to work with.

Adam has brought his practical business approach to assist sponsors of, and investors in, real estate funds on a wide range of formation and investment matters. He brings this approach to provide guidance and counsel to some of the most well-known fund families in connection with their acquisitions and to help design fund structures that address the various tax issues that affect fund sponsors and their investors.

Adam also regularly advises many public and private REIT clients through their life cycle. In that capacity, Adam has worked on many REIT monetization, conversion and M&A transactions, PropCo/OpCo structures and IPOs and regularly works with REIT clients to address their day-to-day tax matters. Adam is a co-author of the treatise on Real Estate Investment Trusts for RIA’s Catalyst series and is a Contributor to the Guide to Global Real Estate Investment Trusts. He has also served as a faculty member for the Practicing Law Institute sessions for the Real Estate Tax Forum and the Real Estate M&A and REIT Transactions and has spoken on panels at REITWise.

Adam not only has a passion for tax and providing assistance to clients but also enjoys mentoring younger tax professionals. In that vein, Adam has served as an adjunct professor at the Georgetown University Law Center and the Villanova University School of Law where he has taught classes on partnership taxation and the unrelated business income tax.

Adam graduated from Harvard Law School, cum laude, has a Masters in Public Policy from Harvard University’s John F. Kennedy School of Government and received his B.S. with honors from Cornell University.

Adam is an active member in the Tax Policy Advisory Committee of the Real Estate Roundtable and the National Association of Real Estate Investment Trusts. In his spare time, Adam enjoys spending time with his family, playing cards and board games, tennis, bicycling and movies.


Ryan-P.-McCormick_The-Real-Estate-Roundtable_myLawCLERyan P. McCormick | The Real Estate Roundtable

Ryan McCormick is Senior Vice President and Counsel at The Real Estate Roundtable, where he oversees tax policy activities. The Real Estate Roundtable brings together leaders of the nation’s top real estate ownership, development, lending and management firms and leaders of major national real estate trade associations to jointly address key national policy issues. Most recently, Ryan coordinated industry-wide advocacy efforts in Washington focused on tax reform legislation. Ryan joined the Roundtable in 2013 after serving nearly 11 years in the U.S. Senate as a tax and economic policy advisor for Senators Daniel Patrick Moynihan, John Kerry, Joseph Lieberman, Bob Graham, and Bill Nelson. He also served as Staff Director of the Senate Finance Subcommittee on Fiscal Responsibility and Economic Growth. Previously, Ryan practiced tax law at Miller & Chevalier in Washington, D.C., the oldest tax law firm in the country. He is a graduate of Georgetown University (BS); Sciences-Po in Paris, France (CIEP); and the University of Texas School of Law (JD). From 2000 to 2001, Ryan researched tax reform in West Africa as a Fulbright Scholar.


David Friedline_Deloitte Tax LLP_myLawCLEDavid Friedline | Deloitte Tax LLP

David is a partner in our New York office and is the leader of Global Funds Tax Advisory Services Group and the Homebuilding Industry Group. He has a nationwide practice with over 30 years of real estate, private equity, and infrastructure industry experience serving a wide variety of closed and open-end funds, public REITs, and home builders. David has a very practical and commercial approach to serving clients having served for several years as senior tax counsel and tax director to the London and Stamford offices of GE Capital.

David has vast experience advising clients on the U.S. tax aspects of a wide array of domestic and cross-border investments, including formation of partnerships and joint ventures, M&A transactions and due diligence, capital raising and fund-formation, debt-workouts and purchases of debt portfolios, leasing and tax-deferred exchanges, real estate securitizations, and separate accounts. He commonly advises investment managers on the unique tax considerations of institutional investors, including FIRPTA, ECI, the Section 892 and qualified foreign pension fund exemptions, and UBTI and common strategies to manage associated risks.

David is very active in both the Real Estate Committee of the American Bar Association’s Tax Section, for which he is Chair of the Subcommittee on Cancellation of Debt, and in the Tax Policy Advisory Committee of Real Estate Roundtable. David has been a speaker at programs and conferences for the Practicing Law Institute, ABA Tax Section, AICPA, AFIRE, USC Tax Institute, Real Estate Roundtable, NCREIF, New York Private Equity Network and has authored articles on a variety of partnership, international, and real estate tax topics for the Journal of Real Estate Taxation, Journal of Taxation of Financial Products Financial Products, and Major Tax Planning. He serves on the editorial board of the Journal of Real Estate Taxation and is a former Adjunct Professor of Partnership Taxation at Fordham University.

David obtained his accounting degree from Florida State University, College of Business, J.D. (with honors) from American University Law School, and studied tax law at Georgetown University Law Center.


Michael-Hirschfeld_Andersen-Tax_myLawCLEMichael Hirschfeld | Andersen Tax

Michael Hirschfeld is a Managing Director in the firm’s US National Tax office, where he focuses on international, partnership, corporate and real estate tax planning and compliance. Michael has over 40 years of experience with tax issues that affect partnerships/LLCs, REITs, cross-border investing, real estate acquisition, finance and investment, private equity, distressed debt, mergers and acquisitions, pharmaceutical, energy, and clean technology clients.

Michael was the chair of the Tax Section of the American Bar Association and a member of the Executive Committee of the Tax Section of the New York State Bar Association. Michael was also the former chair of the American Tax Policy Institute. Currently, he is an officer of the Section of Real Property, Trust and Estate Law of the American Bar Association.

He is recognized as a leading tax professional in global publications, including Best Lawyers in America, Who’s Who in America, The International Who’s Who of Business Lawyers, The International Who’s Who of Corporate Tax Lawyers and New York Super Lawyers.

Michael is a frequent lecturer at the Practicing Law Institute, the American Bar Association’s Tax Section and Section on Real Property, Trust and Estate Law, New York University, TexFed Tax Institute, Tax Executives Institute, American Law Institute, the Association of the Bar of the City of New York, the International Fiscal Association and other organizations. He also published over 50 articles for Probate and Property (a publication of the ABA Section of Real Property, Trust and Estate Law), The Journal of Taxation, The Journal of International Taxation and numerous additional global tax publications.




Subject to a varying interest rule, the allocations under a partnership agreement can be amend through the original filing date of the tax return, retroactively to the first day of the tax year. However, there is not significant guidance with respect to current year shifts in the appreciation in assets that occurred in a prior year. This session addresses the significant complexity in these types of possible capital shifts and the impact of these concepts on Carried/Promote interests as well as the issues related to the crystallization of existing claims in such appreciation.

ESTATE PLANNING FOR REAL ESTATE ENTREPRENEURS – Jeanne L. Newlon, Esq., Partner, Venable, Washington, DC, Douglas L. Siegler, Esq., Partner, Venable, Washington, DC | 9:30am – 10:45am

The presenters consider the management and ownership of a real estate entrepreneur’s assets in ways best attuned to minimizing estate and gift taxes. The discussion includes forms of ownership and real estate entity restructuring, succession concerns, state law issues, and gifting and/or sales techniques that are particularly well-suited for real estate owners as well as methods of providing for the payment of estate taxes in the most cost and tax-efficient manner.

REFRESHMENT BREAK | 10:45am – 11:00am

OPPORTUNITY ZONES – Brian J. O’Connor, Esq., Partner, Venable, Washington, DC, Steven R. Schneider, Esq., Partner, Stroock & Stroock & Lavan, Washington, DC, Paul H. Wilner, CPA, Partner, Grossberg Company, Bethesda, MD | 11:00am – 12:15pm

A panel discussion regarding the basic requirements, recent regulatory updates, and the real world aspects of investments in opportunity zones; as well as recent legislative proposals impacting opportunity zones.

LUNCH BREAK | 12:15pm – 1:00pm

POST-LUNCHEON ADDRESS: ASK THE EXPERTS – Glenn M. Johnson, Esq., Principal, EY, Washington, DC. Brian J. O’Connor, Esq., Partner, Venable, Washington, DC, Robert D. Schachat, Esq., Managing Director, BDO USA, Washington, DC, Steven R. Schneider, Esq., Partner, Stroock & Stroock & Lavan, Washington, DC, Andrea M. Whiteway, Esq., Principal, EY, Washington, DC, Paul H. Wilner, CPA, Partner, Grossberg Company, Bethesda, MD | 1:00pm – 1:45pm

This session provides an outstanding opportunity for the audience to raise tax questions with a panel of leading experts.

NEGOTIATING AND DRAFTING PARTNERSHIP & LLC AGREEMENTS – Brian J. O’Connor, Esq., Partner, Venable, Washington, DC, Steven R. Schneider, Esq., Partner, Stroock & Stroock & Lavan, Washington, DC | 1:45pm – 3:00pm

This panel discusses the top items of negotiation between joint venture parties as well as the top 10 mistakes the panelists see in partnership agreements. Topics include partnership debt planning, built-in gain allocation negotiations, tax distributions, and audit provisions. The presenters each have decades of experience in negotiating and drafting agreements and are frequent authors and speakers on this topic.

REFRESHMENT BREAK | 3:00pm – 3:15pm

HOT TOPICS IN LIKE-KIND EXCHANGES – Glenn M. Johnson, Esq., Principal, EY, Washington, DC, Robert D. Schachat, Esq., Managing Director, BDO USA, Washington, DC | 3:15pm – 4:30pm

This panel covers a wide variety of recent developments impacting like-kind exchanges of real property, including related party transactions, leases, parking arrangements within and outside the safe harbor, construction exchanges, partnership split-ups, and refinancing before or after the exchange and foreclosures.

TROUBLED BUSINESS WORKOUTS – James B. Sowell, Esq., Principal, KPMG, Washington, DC | 4:30pm – 5:30pm

This presentation covers the issues associated with troubled businesses and debt restructuring/workouts with a focus on partnerships and real estate.



WORKING WITH THE SECTION 752 PARTNERSHIP LIABILITY ALLOCATION RULES – Andrea M. Whiteway, Esq., Principal, EY, Washington, DC | 8:45am – 10:00am

The Section 752 partnership liability allocation rules present planning opportunities; this presentation explores the regulations and transactions, and cases in which the Section 752 regulations apply.

UPDATE ON RECENT AND PENDING DEVELOPMENTS FROM THE GOVERNMENT PERSPECTIVE – Adrienne M. Mikolashek, Esq., Deputy Associate Chief Counsel (Passthroughs and Special Industries), Internal Revenue Service, Washington, DC, Sarah Haradon, Esq., Attorney-Advisor, Office of Tax Policy, US Department of the Treasury, Washington, DC | 10:00am – 10:45am

An overview of recent and pending developments in partnership and real estate taxation from the government perspective. This is an opportunity to hear firsthand the views of key government officials about what’s important, why it’s important, and what the government is doing about it.

REFRESHMENT BREAK | 10:45am – 11:00am

THE INFLATION REDUCTION ACT OF 2022: INCENTIVIZING A GREEN REVOLUTION IN THE REAL ESTATE INDUSTRY – Jeffrey G. Davis, Esq., Partner, White & Case, Washington, DC, Adam S. Feuerstein, Esq., Principal, PricewaterhouseCoopers, Washington, DC | 11:00am – 12:00pm

The Inflation Reduction Act of 2022 has numerous tax incentives for clean energy and energy efficiency. This presentation focuses on some of the incentives that may benefit the real estate industry, including investment and production tax credits (and bonus credits for certain locations) and the energy efficient commercial property deduction, as well as new transferability provisions.

LUNCH BREAK | 12:00pm – 1:00pm

POST-LUNCHEON ADDRESS: LEGISLATIVE OUTLOOK FOR REAL ESTATE – Ryan P. McCormick, Esq., Senior Vice President and Counsel, The Real Estate Roundtable, Washington, DC | 1:00pm – 2:00pm

This presentation focuses on current key national public policy issues and legislative actions under consideration as they affect the real estate industry as well as the overall economy.

CREATIVE PLANNING FOR CROSS-BORDER REAL ESTATE INVESTMENT – David L. Friedline, Esq., Partner Deloitte Tax, New York, NY, Michael Hirschfeld, Esq., Managing Director, Andersen Tax, New York, NY | 2:00pm – 3:15pm

This presentation discusses how to structure foreign investment in US real estate, joint ventures with offshore investors, debt versus equity structures and withholding requirements and traps.

REFRESHMENT BREAK | 3:15pm – 3:30pm

SALE-LEASEBACKS AND OTHER REAL ESTATE LEASE STRUCTURES – David L. Friedline, Esq., Partner Deloitte Tax, New York, NY, Glenn M. Johnson, Esq., Principal, EY, Washington, DC, Robert D. Schachat, Esq., Managing Director, BDO USA, Washington, DC | 3:30pm – 4:45pm

This panel focuses on when a lease is treated as a sale or financing for income tax purposes, including a discussion of sale-leasebacks involving ground leases and leases for a term that equals or exceeds the economic useful life of the leased property. In addition, this panel covers the timing of income and deductions under section 467 when implementing such structures.