Prepared for distribution at the program of the same name held June 2004. "Ord #3106"--Spine.
Contents:
Taxation of partner rep by partnership options / Blake D. Rubin, Andrea Macintos Partnership joint ventures of operating business / George B. Javaras, Donald E. Rocap, William R. Welke, Gregory W. Gallagher -- Final section 197 regulations: application to partnership transactions / Barksdale Hortenstine, Gary R. Huffman, Gregory J. Marich -- Adding a new cash partner to an operating partnership / Howard E. Abrams -- dealing with the contribution of property to a 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 -- Joint venture topics / Joel Scharfstein -- Structuring joint ventures / Nancy A. Lieberman -- Recent developments in partnership taxation / Blake D. Rubin, Jon G. Finkelstein -- Opening pandora's box: who is (or should be) a partner? / Eric Sloan, Christine Kraft -- Alliances not in partnership or corporate form / James M. Boyle, Sheri L. Everson -- When is a partner not a partner? / richard M. Lipton -- "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 -- 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 -- Compensating employees: partnerships, corporations, and going public / Jeffrey I. Rosenberg, Samuel P. Starr, Craig A. Gerson -- Taxation of partner rep by partnership options / Blake D. Rubin, Andrea Macintos
Series:
Tax law and estate planning series Tax law and practice course handbook series. nos. J-604-J-614
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