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Securities Partnership Interests

Williams Mullen

[Webinar] M&A Series: Partnership Interests as Tax-Advantaged Currency in REIT Portfolio Transactions - November 30th, 11:00 am -...

Williams Mullen on

Equity REITs seeking to grow assets face a challenging interest rate environment and tepid equity capital markets for funding portfolio acquisitions. However, REITs can often remain active buyers in an opportunistic real...more

Rivkin Radler LLP

Sale of Partnership Interests . . . In the Ordinary Course of Business?

Rivkin Radler LLP on

What Is It? Where one stands on an issue of tax law may depend upon context and perspective, including the facts and circumstances one finds relevant, and whom one is counseling or representing. Tax advisers often find...more

Morrison & Foerster LLP

FAQs About UPREITs and OP Unit Transactions

What is an UPREIT? - A common operating structure for publicly traded equity REITs is the umbrella partnership real estate investment trust (“UPREIT”) structure. In a typical UPREIT structure, the REIT holds substantially...more

Ervin Cohen & Jessup LLP

Converting a Profits (or Carried) Interest Into a Capital Interest Tax-Free, Even if it is a Marketable Security

In CCA 201517006 (dated 10/9/14 and released 4/24/15), the general partner of a publicly traded partnership (PTP) had, in addition to its capital interest, a profits interest in the PTP called “incentive distribution rights”...more

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