The ABA Tax Section offers a teleconference and webcast today on Preserving Capital Gains: Dealer/Developer Issues from 1:00 – 2:30 p.m. EST:
Your clients may want to lock-in existing appreciation as capital gains on real estate they would like to develop by transferring it to a related entity. But what type of transfer is best? If the entity is a partnership or LLC, there are a number of issues to consider, including those under §§ 704 and 707 and dealer versus investor status. If the entity receiving the transfer is a corporation, then capitalization issues may arise. This panel will address the issues that must be confronted in connection with the transfer of real estate to a related entity. The speakers will also explore the planning opportunities that may be available.
Faculty:
- Brian S. Masterson (Venable, Washington, D.C.) (moderator)
- Jon Finkelstein (Arnold & Porter, Washington, D.C.)
- Bahar A. Schippel (Snell & Wilmer, Phoenix)



