Alphabet Soup: MLPs, upREITs and up-Cs

05/20/2014 08:30 a.m. - 10:00 a.m.

Corporate Finance | Capital Markets, Corporate, Federal Tax, IPOs, Partnership Taxation, Public Companies Counseling + Compliance, and REITs

The Michelangelo Hotel
152 West 51st Street
New York, NY 10019

Seminar

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Tax developments in recent years have given corporate planners a wide range of new tools to structure a public company.  For example, tax pass-through MLP and REIT structures are spreading into new asset classes.  Also, traditional double taxed “C” corporations are using tax pass-through entities, including REITs and partnerships, to reduce or eliminate entity-level taxes as well as optimize their internal structures with tax “disregarded entities.”  These new tools lead to a variety of tax choices in deciding how to structure a public company.

This seminar is designed for a general audience and will explain the structures, the restrictions and pitfalls in this evolving hybrid world of “C” corporations mixed with tax pass-throughs.

During the session, we will discuss:

  • Master limited partnerships;
  • REITs and alternative assets that may qualify as “real estate” as well as using REITs to unlock real estate currently held in corporate form;
  • Consolidated groups of corporations and disregarded entities; and
  • Up-C structures.

Breakfast will be served.

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