The Resource Structuring real estate joint ventures with private REITs, Scott L. Semer, Torys, New York, NY, Michele J. Alexander, Bracewell LLP, New York, NY

Structuring real estate joint ventures with private REITs, Scott L. Semer, Torys, New York, NY, Michele J. Alexander, Bracewell LLP, New York, NY

Label
Structuring real estate joint ventures with private REITs
Title
Structuring real estate joint ventures with private REITs
Statement of responsibility
Scott L. Semer, Torys, New York, NY, Michele J. Alexander, Bracewell LLP, New York, NY
Title variation
Structuring real estate joint ventures with private real estate investment trusts
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
"Tax Management Portfolio, Structuring Real Estate Joint Ventures with Private REITs, No. 743-2nd, addresses how the goals of these investors are achieved by entering into joint ventures using non-publicly traded or "private" REITs. The purpose of this portfolio is to provide a source of guidance to tax practitioners advising clients investing in U.S. real estate through or with a private REIT. It includes a discussion of the unique issues that a private REIT confronts in complying with the qualification requirements under the Code, including issues relating to joint venture structures designed to ensure that the REIT earns qualifying income while also serving the business objectives of the joint venture participants (often including management of the property by a significant participant in the joint venture). It also addresses issues unique to UPREITs and DownREITs, issues that arise in taking a public REIT or UPREIT private, and issues presented in selling or otherwise exiting from a private REIT. In addition, it addresses the particular concerns that arise for foreign investors, including withholding, the branch profits tax, issues under U.S. tax treaties, and issues unique to "qualified foreign pension funds" and foreign governmental investors who benefit from [section] 892 and [section] 897(l) of the Code, respectively."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Semer, Scott L
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 743-2nd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Alexander, Michele J.
  • Tax Management Inc
Series statement
U.S. income portfolios
Series volume
743-2nd
http://library.link/vocab/subjectName
Real estate investment trusts
Label
Structuring real estate joint ventures with private REITs, Scott L. Semer, Torys, New York, NY, Michele J. Alexander, Bracewell LLP, New York, NY
Instantiates
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • Venture structures with REITs
  • V.
  • International issues
  • Working papers
  • Detailed analysis.
  • I.
  • Introduction
  • II.
  • Summary of REIT requirements
  • III.
  • Issues with private REITs
  • IV.
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)316854350
System details
Mode of access: World Wide Web
Label
Structuring real estate joint ventures with private REITs, Scott L. Semer, Torys, New York, NY, Michele J. Alexander, Bracewell LLP, New York, NY
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • Venture structures with REITs
  • V.
  • International issues
  • Working papers
  • Detailed analysis.
  • I.
  • Introduction
  • II.
  • Summary of REIT requirements
  • III.
  • Issues with private REITs
  • IV.
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)316854350
System details
Mode of access: World Wide Web

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