Prepared for distribution at the program of the same name held June 2006.
Contents:
Partnership basis issues including allocating liabilities among partners / William F. Nelson, Cornelia Schnyder Partnership joint ventures of operating business / Donald E. Rocap, William R. Welke, Gregory W. Gallagher -- Final section 197 regulations: application to partnership transactions / Barkesdale Hortenstine, Gregory J. Marich, Gary R. Huffman -- Section 197 and partnership transactions / Mark J. Silverman, Aaron P. Nocjar -- Adding a new cash partner to an operating partnership / Howard E. Abrams -- Dealing with the contribution of property to a partnership / Howard E. Abrams -- Cash and carried interests: protecting the investor and the developer in a real estate partnership / Howard E. Abrams -- Tax aspects of the initial partnership or LLC negotiation / Sanford C. Presant, Leslie H. Loffman -- A personal perspective on drafting partnership and LLC agreements / Terence Floyd Cuff -- Acquisitions of partnership interests: drafting the acquisition agreement and due diligence issues / Richard D. Iannelli -- Some basic issues in drafting real estate partnership and LLC agreements / Terence Floyd Cuff -- Joint venture topics -- Recent developments in partnership taxation / Blake D. Rubin, Jon G. Finkelstein, Josh Scala -- Recent developments in partnership taxation / Blake D. Rubin, Jon G. Finkelstein, Ossie Borosh -- Selected partnership case studies / Michael G. Frankel -- Selected partnership case studies (slides) / Michael G. Frankel -- Opening Pandora's box: who is (or should be) a partner? / Eric Sloan -- Alliances not in partnership or corporate form / Gary C. Karch -- When is a partner not a partner? / Richard M. Lipton -- A history and analysis of the co-ownership- partnership question / Bradley T. Borden, Sandra Favelukes O'Neill, Todd E. Molz -- Debt vs. equity in the partnership context / J. William Dantzler Jr -- "Square peg. meet round hole - II": we still don't know whether to classify LLC members as "general partners" or "Limited partners" for federal tax purposes / Steven G. Frost -- Rev. proc. 2001-43, section 83(b), and unvested profits interests - the final facet of diamond / Glenn E. Mincey, Eric B. Sloan, Sheldon I. Banoff -- Compensating the service partner with partnership equity: code 83 and other issues / William R. Welke, Olga A. Loy -- Partnership interests for services / Alan J. Tarr -- A layman's guide to LLC incentive compensation / Linda Z. Swartz -- Proposed regulations on partnership interests issued for services: Practical problems and opportunities / Blake D. Rubin, Andrea MacIntosh Whiteway -- Prop. regs. on partnership equity for services: the collision of section 83 and subchapter K / Sheldon I. Banoff, Paul Carman, John R. Maxfield -- Proposed partnership equity compensation regulations: "Little or no chance" of satisfying everyone / Eric B. Sloan -- Proposed regulations on partnership equity for services illustrative examples / Bahar A. Schippel -- First irs ruling on unvested partnership profits interests: no income recognized but questions remain / Sheldon I. Banoff -- Cover letter dated January 23, 2004 from Andrew N. Berg to the Honorable Pamela F. Olson and the Honorable Mark W. Everson enclosing New York state bar association tax section's report no. 1049 on the taxation of partnership interests received for services and compensatory partnership options -- Recent developments in compensating employees: partnerships, corporations, and going public / Jeffrey I. Rosenberg, Samuel P. Starr, Craig A. Gerson -- Taxation of partner compensation: FICA, SECA or nothing / James B. Sowell -- Selected tax issues in equity-based compensation for partnerships and LLCs / Roger J. Baneman -- Employee co-investment plans federal income tax and securities law considerations / Andrew N. Berg, Elizabeth Pagel Serebransky -- Partnership use of corporate partner stock and options as compensation easier under the 1032 regs. / Sheldon I. Banoff -- Section 83(b), section 409A and subchapter K / Linda Z. Swartz -- Recent developments in partnership compensation: the interplay between section 409A and subchapter K / Janet B. Korins -- Employee benefits considerations in joint ventures / Susan P. Serota, Peter J. Hunt -- Tax issues raised by partnership options / Blake D. Rubin, Andrea MacIntosh Whiteway -- Options and convertible preferred interests for LLCs taxed as partnerships / William P. Bowers, Bryan W. Lee, George W. Coleman -- Noncompensatory partnership options: the proposed regulations / Matthew P. Larvick -- Cover letter dated January 23, 2004 from Andrew N. Berg to the Honorable Pamela F. Olson and the Honorable Mark W. Everson enclosing New York State Bar Association tax section's relating to partnership options and convertible securities -- Partnership basis issues including allocating liabilities among partners / William F. Nelson, Cornelia Schnyder
Series:
Tax law and estate planning series Tax law and practice course handbook series. nos. J-695-J-708
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.