Moving away from the C-corporation: understanding REITs, MLPs, and PTPs

PLI Webinar

02/17/2015 01:00 p.m. - 02:00 p.m. EST

Capital Markets, Banking + Financial Services, and Federal Tax

Thomas A. Humphreys and Remmelt A. Reigersman

Remmelt A. Reigersman and Thomas A. Humphreys

Webinar

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Harrison Lawrence
hlawrence@mofo.com
(212) 336-4004

Traditionally, most public companies in the US were organized as C-corporations. However, 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.

During this briefing, which is intended for a general audience, the speakers will explain the structures, restrictions and pitfalls in this evolving hybrid world of C-corporations mixed with tax pass-throughs. Specifically, they will discuss:

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

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