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Program Details
2025-06-12 08:25:00
Over 1,000+ webinars
Course Overview
2025-06-12 08:25:00
14.25h CLE Credits
Intermediate
14.25
This session addresses the complexity of current year shifts in appreciation of partnership assets that occurred in prior years. Topics include capital shift taxation, the varying interest rule under Section 706, and the crystallization of promote interests into capital accounts with liquidation value.
This presentation focuses on minimizing estate and gift taxes for real estate entrepreneurs through entity restructuring and gifting techniques. Key topics include grantor trust planning, valuation discounts, spousal lifetime access trusts, and sale-leaseback transactions for personal residences.
This session examines federal income tax ramifications of landlord-tenant lease negotiations in tenant-favorable markets. Topics include Section 467 rental agreements, tenant improvement allowances, leasehold inducement payments, and the critical determination of tax ownership for improvements.
This interactive session provides an outstanding opportunity for the audience to raise tax questions with a panel of leading experts. Panelists draw from their extensive experience in partnership taxation, real estate transactions, and complex deal structuring.
This panel discusses top negotiation items between joint venture parties and common drafting mistakes in partnership agreements. Topics include layer cake versus targeted allocations, Section 704(c) elections, debt allocation language, tax distributions, and partnership representative provisions.
This panel covers recent developments and trends involving like-kind exchanges of real property. Key issues include DST considerations, dealer property characterization, construction exchanges, tenants-in-common structures, and parking arrangements within and outside safe harbors.
This presentation covers issues associated with troubled businesses and debt restructuring with a focus on partnerships and real estate. Topics include foreclosure tax treatment, Section 108 exclusions, qualified real property business indebtedness, and A/B note structures in workouts.
This session covers creative real estate deal structures related to joint venture entry and exit transactions. Topics include recapitalizations, revaluations, preserving negative capital accounts, debt and equity planning, and REIT planning strategies.
This panel discusses hot topic accounting method opportunities to optimize cash flow for real estate businesses. Strategic considerations and planning actions are examined in advance of potential tax reform legislation in 2025.
This presentation discusses navigating BBA partnership audits, which are among the lengthiest and most complicated IRS administrative proceedings. Guidance is provided on efficiently managing audits amid IRS staffing uncertainty and changing agency priorities.
This presentation focuses on current key national public policy issues and legislative actions under consideration affecting the real estate industry. The discussion covers potential regulatory changes and their impact on the overall economy.
This presentation discusses structures to own US real estate in a tax-efficient manner for non-US investors. Special concerns are addressed when non-US persons become partners in partnerships or investment funds owning US real estate or mortgage debt.
This presentation focuses on how partnership debt allocation rules operate in entities structured as partnerships and LLCs. Discussion includes the recent final related party debt allocation regulations and their practical implications for real estate transactions.
Grossberg Company LLP
Venable LLP
Ernst & Young LLP
BDO USA, LLP
Stroock & Stroock & Lavan LLP
Ernst & Young LLP
KPMG LLP
PricewaterhouseCoopers
The Real Estate Roundtable
Deloitte Tax LLP
Williams Mullen
PricewaterhouseCoopers LLP
Latham & Watkins
Latham & Watkins
Grossberg Company LLP
Venable LLP
Ernst & Young LLP
Glenn M. Johnson is a Principal in Ernst & Young LLP’s U.S. National Tax Department in Washington, DC, where he leads the U.S. PPP Infrastructure Tax Practice and serves as Director of Leasing Tax Services. He focuses on leasing, asset-based structured transactions, infrastructure finance, deferred like-kind exchanges, and captive leasing company structures, advising both developers and investors on a wide range of tax issues. He joined Ernst & Young in 1998 and has spent his entire career in the EY National Tax Department, becoming one of the firm’s leading authorities on leasing and infrastructure taxation. He is the former ABA Tax Section Chair of the Capital Recovery and Leasing subcommittee, a member of EY’s Federal Income Tax Committee, and leads EY’s Infrastructure Tax Committee. He has been a longtime member of the Equipment Leasing and Finance Association Federal Tax Committee for more than 13 years. He 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.
BDO USA, LLP
Over 40 years’ experience advising clients on federal income tax aspects of real estate, including REIT, partnership, LLC and S corporation formations, acquisitions, like kind exchanges, development, leases, financings, workouts, dispositions and liquidations.
Stroock & Stroock & Lavan LLP
Nationally recognized tax lawyer focusing on transactional, controversy and tax policy matters with significant experience in mergers & acquisitions, private equity and real estate funds, qualified opportunity zone funds, bioscience, cross-border tax, partnerships, real estate, REITs, international investors, and S corporations.
Ernst & Young LLP
Andrea M. Whiteway is a Principal in the National Tax Department of Ernst & Young LLP, based in Washington, DC, where she focuses on sophisticated tax planning for partnerships, REITs, and real estate transactions. She has substantial experience in the dispositions and acquisitions of real estate and operating businesses, complex partnership transactions, REIT tax status and structured dispositions involving REITs, corporate acquisitions and mergers, structuring private REITs, and forward and reverse like-kind exchanges. She co-chairs the NYU School of Professional Studies Federal Real Estate and Partnerships Tax Conference alongside Paul Wilner, an annual gathering she has co-led for many years. She was the first woman to serve as Chair of the Real Estate Committee of the ABA Section of Taxation and has served as Chair of the Federal Taxation of Real Estate Committee of the ABA Section of Real Property, Trusts and Estates. She is an ACTC Fellow and a Legal 500 and Chambers USA-ranked leader. Prior to EY, she was a principal at McDermott Will & Emery, a partner at Arnold & Porter, and held tax roles at Steptoe & Johnson, Miles & Stockbridge, and Arthur Andersen.
KPMG LLP
Former chairman of the Real Estate Committee of the American Bar Association Tax Section and former vice chairman of the Tax Policy Advisory Committee of the Real Estate Roundtable, active in NAREIT Government Relations Committee.
PricewaterhouseCoopers
National Real Estate Tax Technical Leader at PricewaterhouseCoopers helping clients navigate complicated tax matters, assisting sponsors and investors in real estate funds on formation and investment matters, and advising public and private REIT clients through their life cycle.
The Real Estate Roundtable
Ryan P. McCormick is Senior Vice President and Counsel at The Real Estate Roundtable in Washington, DC, where he is responsible for managing the organization’s tax policy activities. He coordinates the Roundtable’s Tax Policy Advisory Committee — a group of 150 leading real estate tax experts including in-house tax directors, general counsel, CFOs of major real estate companies, and senior partners from national law and accounting firms — and created and directs the Real Estate Research Consortium, which commissions and supports academic and economic research on real estate taxation. Ryan joined the Roundtable in May 2013 following nearly 11 years in the U.S. Senate as a tax and economic policy advisor to Senators Daniel Patrick Moynihan, John Kerry, Joe Lieberman, Bob Graham, and Bill Nelson. In the 112th Congress, he served as Staff Director of the Senate Finance Subcommittee on Fiscal Responsibility and Economic Growth. Prior to the Senate, he practiced tax law at Miller & Chevalier Chartered and was editor-in-chief of the University of Texas International Law Journal. He was a Fulbright Scholar. He holds a J.D. from the University of Texas School of Law and previously served as a tax associate at Miller & Chevalier.
Deloitte Tax LLP
Partner in New York office and leader of Global Funds Tax Advisory Services Group and Homebuilding Industry Group with over 30 years of real estate, private equity, and infrastructure industry experience serving closed and open-end funds, public REITs, and home builders.
Williams Mullen
Richmond Managing Partner at Williams Mullen focusing on wealth transfer tax planning, business succession planning, income tax planning for individuals and businesses, and fiduciary litigation, counseling high net worth individuals, families, middle market business owners, institutional fiduciaries, family offices and charitable entities.
PricewaterhouseCoopers LLP
Partner in Federal Tax Services group of Washington National Tax Services practice specializing in tax accounting including accounting methods, timing of income and deductions, depreciation and amortization, capitalization issues, merger and acquisition transaction costs, and tangible property repair costs.
Latham & Watkins
Global Co-Chair of Tax Controversy Practice at Latham & Watkins focusing on federal and state tax controversy and litigation, representing domestic and multi-national businesses, non-profits, and high global wealth individuals in sophisticated tax matters.
Latham & Watkins
Jason B. Grover is Counsel in the Tax practice at Latham & Watkins LLP, based in the firm’s Chicago office. Jason resolves high-stakes disputes with the IRS on behalf of clients facing intractable tax controversies across a wide range of substantive issues. He pursues strategic solutions for taxpayers—including the world’s largest corporations, emerging companies, and high-net-worth individuals—in all stages of federal tax controversies, navigating complex audits (including those involving potential criminal exposure), contentious IRS Independent Office of Appeals conferences, and litigation before the U.S. Tax Court, the U.S. Court of Federal Claims, and U.S. district courts. He helps clients secure the optimal outcome of a dispute, whether through creative IRS settlement or dogged litigation, and leverages particular knowledge of the procedural and substantive aspects of partnership audits—both under the legacy TEFRA regime and under the new BBA rules—to guide clients in this evolving landscape.
Grossberg Company LLP
Venable LLP
Ernst & Young LLP
Glenn M. Johnson is a Principal in Ernst & Young LLP’s U.S. National Tax Department in Washington, DC, where he leads the U.S. PPP Infrastructure Tax Practice and serves as Director of Leasing Tax Services. He focuses on leasing, asset-based structured transactions, infrastructure finance, deferred like-kind exchanges, and captive leasing company structures, advising both developers and investors on a wide range of tax issues. He joined Ernst & Young in 1998 and has spent his entire career in the EY National Tax Department, becoming one of the firm’s leading authorities on leasing and infrastructure taxation. He is the former ABA Tax Section Chair of the Capital Recovery and Leasing subcommittee, a member of EY’s Federal Income Tax Committee, and leads EY’s Infrastructure Tax Committee. He has been a longtime member of the Equipment Leasing and Finance Association Federal Tax Committee for more than 13 years. He 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.
BDO USA, LLP
Over 40 years’ experience advising clients on federal income tax aspects of real estate, including REIT, partnership, LLC and S corporation formations, acquisitions, like kind exchanges, development, leases, financings, workouts, dispositions and liquidations.
Stroock & Stroock & Lavan LLP
Nationally recognized tax lawyer focusing on transactional, controversy and tax policy matters with significant experience in mergers & acquisitions, private equity and real estate funds, qualified opportunity zone funds, bioscience, cross-border tax, partnerships, real estate, REITs, international investors, and S corporations.
Ernst & Young LLP
Andrea M. Whiteway is a Principal in the National Tax Department of Ernst & Young LLP, based in Washington, DC, where she focuses on sophisticated tax planning for partnerships, REITs, and real estate transactions. She has substantial experience in the dispositions and acquisitions of real estate and operating businesses, complex partnership transactions, REIT tax status and structured dispositions involving REITs, corporate acquisitions and mergers, structuring private REITs, and forward and reverse like-kind exchanges. She co-chairs the NYU School of Professional Studies Federal Real Estate and Partnerships Tax Conference alongside Paul Wilner, an annual gathering she has co-led for many years. She was the first woman to serve as Chair of the Real Estate Committee of the ABA Section of Taxation and has served as Chair of the Federal Taxation of Real Estate Committee of the ABA Section of Real Property, Trusts and Estates. She is an ACTC Fellow and a Legal 500 and Chambers USA-ranked leader. Prior to EY, she was a principal at McDermott Will & Emery, a partner at Arnold & Porter, and held tax roles at Steptoe & Johnson, Miles & Stockbridge, and Arthur Andersen.
KPMG LLP
Former chairman of the Real Estate Committee of the American Bar Association Tax Section and former vice chairman of the Tax Policy Advisory Committee of the Real Estate Roundtable, active in NAREIT Government Relations Committee.
PricewaterhouseCoopers
National Real Estate Tax Technical Leader at PricewaterhouseCoopers helping clients navigate complicated tax matters, assisting sponsors and investors in real estate funds on formation and investment matters, and advising public and private REIT clients through their life cycle.
The Real Estate Roundtable
Ryan P. McCormick is Senior Vice President and Counsel at The Real Estate Roundtable in Washington, DC, where he is responsible for managing the organization’s tax policy activities. He coordinates the Roundtable’s Tax Policy Advisory Committee — a group of 150 leading real estate tax experts including in-house tax directors, general counsel, CFOs of major real estate companies, and senior partners from national law and accounting firms — and created and directs the Real Estate Research Consortium, which commissions and supports academic and economic research on real estate taxation. Ryan joined the Roundtable in May 2013 following nearly 11 years in the U.S. Senate as a tax and economic policy advisor to Senators Daniel Patrick Moynihan, John Kerry, Joe Lieberman, Bob Graham, and Bill Nelson. In the 112th Congress, he served as Staff Director of the Senate Finance Subcommittee on Fiscal Responsibility and Economic Growth. Prior to the Senate, he practiced tax law at Miller & Chevalier Chartered and was editor-in-chief of the University of Texas International Law Journal. He was a Fulbright Scholar. He holds a J.D. from the University of Texas School of Law and previously served as a tax associate at Miller & Chevalier.
Deloitte Tax LLP
Partner in New York office and leader of Global Funds Tax Advisory Services Group and Homebuilding Industry Group with over 30 years of real estate, private equity, and infrastructure industry experience serving closed and open-end funds, public REITs, and home builders.
Williams Mullen
Richmond Managing Partner at Williams Mullen focusing on wealth transfer tax planning, business succession planning, income tax planning for individuals and businesses, and fiduciary litigation, counseling high net worth individuals, families, middle market business owners, institutional fiduciaries, family offices and charitable entities.
PricewaterhouseCoopers LLP
Partner in Federal Tax Services group of Washington National Tax Services practice specializing in tax accounting including accounting methods, timing of income and deductions, depreciation and amortization, capitalization issues, merger and acquisition transaction costs, and tangible property repair costs.
Latham & Watkins
Global Co-Chair of Tax Controversy Practice at Latham & Watkins focusing on federal and state tax controversy and litigation, representing domestic and multi-national businesses, non-profits, and high global wealth individuals in sophisticated tax matters.
Latham & Watkins
Jason B. Grover is Counsel in the Tax practice at Latham & Watkins LLP, based in the firm’s Chicago office. Jason resolves high-stakes disputes with the IRS on behalf of clients facing intractable tax controversies across a wide range of substantive issues. He pursues strategic solutions for taxpayers—including the world’s largest corporations, emerging companies, and high-net-worth individuals—in all stages of federal tax controversies, navigating complex audits (including those involving potential criminal exposure), contentious IRS Independent Office of Appeals conferences, and litigation before the U.S. Tax Court, the U.S. Court of Federal Claims, and U.S. district courts. He helps clients secure the optimal outcome of a dispute, whether through creative IRS settlement or dogged litigation, and leverages particular knowledge of the procedural and substantive aspects of partnership audits—both under the legacy TEFRA regime and under the new BBA rules—to guide clients in this evolving landscape.
Requirements
The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.
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