Advanced Tax Strategies in Structuring Private Equity and Real Estate Investment Funds: Balancing Competing Interests
Recording of a 90-minute premium CLE/CPE video webinar with Q&A
This CLE/CPE course will provide tax counsel and advisers with advanced guidance on structuring private equity and real estate investment funds. The panel will discuss critical considerations in light of proposed new tax laws and address fund manager and fund investor issues.
Outline
- The impact of tax reform
- Tax objectives of taxable U.S. investors
- Tax objectives of non-taxable U.S. investors (pension plans, endowments, other tax-exempt investors, and governmental entities)
- Tax objectives on non-U.S. investors
- Tax objectives of sovereign investors
- Tax objectives of fund managers
- Fund structuring issues and options
Benefits
The panel will review these and other vital questions:
- What are the competing tax preferences of major private fund investors that practitioners must juggle when structuring investment funds?
- How can the use of blockers, subsidiary REITs and feeder funds accommodate the needs of particular investors?
- What challenges do sovereign investors face in retaining their status as Section 892 investors?
- How do new tax rules impact tax planning when structuring private investment funds?
Faculty
Shiukay Hung
Partner
DLA Piper
Shiukay Hung is a Partner and the Co-Chair of DLA Piper’s National REIT Tax Practice. He is recognized as a... | Read More
Shiukay Hung is a Partner and the Co-Chair of DLA Piper’s National REIT Tax Practice. He is recognized as a leading tax lawyer by both Chambers USA and Legal 500. Shiukay’s tax practice primarily focuses on REITs and real estate private equity, including real assets credit and mortgage REITs. His clients include Canadian pension funds, sovereign wealth funds (SWFs), US sponsors, US-listed REITs, and non-traded REITs.
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Sharon Kim
Partner
Ashurst
Ms. Kim advises the firm's leading financial institution and investment fund clients and investors on the U.S. tax... | Read More
Ms. Kim advises the firm's leading financial institution and investment fund clients and investors on the U.S. tax aspects of financing, capital markets, and investments transactions, with an emphasis on U.S. tax matters relevant to cross-border transactions such as FATCA, general U.S. withholding tax, section 871(m), FIRPTA, and U.S. trade or business issues. She has extensive experience representing issuers of structured products and debt and equity securities, and advising lenders, borrowers, sponsors, managers and investors on U.S. tax matters in connection with credit facilities, private equity and debt funds, structured and derivative products, and securitization transactions, including CLOs and MBS.
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JoonBeom Pae
Partner
Mayer Brown
Mr. Pae's practice focuses on the tax aspects of the formation, financing and investment activities of domestic and... | Read More
Mr. Pae's practice focuses on the tax aspects of the formation, financing and investment activities of domestic and international private funds. He regularly advises both sponsors and investors in connection with structuring and operation of various types of funds, including buyout, infrastructure, real estate and debt funds. Mr. Pae is also experienced in secondary sale of fund interests and M&A transactions involving partnerships.
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