Table Of Content

This index includes all the mate Quarter 2009) Working with Target Allocations— rial published in Real Estate 7 ries LLCs—Current Questions, Drafting in Wonderland, by ation, Volumes 35 and 36, Future Promise, by William L. Terence Floyd Cuff, 35 JRET 162 Quarter 2007 —3d Quarter 20( Horton, Jr., 36 JRET 4 (4th Quar- (3d Quarter 2008) r 2008) CAPITAL EXPENSES lax and Other Advantages of PERSONAL RESIDENCES ‘Reproposed’ Regulations on LLCs for Ownership of Real An After-Tax Analysis of Negative gible Property Expenditures Estate Investments, by Robert Mortgage Points, by Richard Susan M. Gratis, 36 JRET 22 Demmett and Gerald Marsden, Newmark, Chris De La Torre, and Quarter 2008) Matthew A. Stallings, 35 JRET > JRET 26 (4th Quarter 2007) 154 (3d Quarter 2008) CONSERVATION ESTATE PLANNING Clear As Mud—Taxation of Wet x Court Approves Formula Dis- REAL ESTATE INVESTMENT IIXJANOLNNWSI Mitigation Banks, by Andre claimer, by James John Jurinski, TRUSTS Dana, 36 JRET 14 (4th Quar 35 JRET 187 (3d Quarter 2008) Like-Kind Exchange Update— 2008) REITs, Related Parties, and An Updated Look at Conservat GAINS AND LOSSES Realignments, by Kelly E. Alton Easements, by Robert W. Wox serving Investor-Level Capital and Louis S. Weller, 35 JRET 14 35 JRET 141 (2d Quarter 20( Gain in Condominium Con- (4th Quarter 2007) versions, by EdwardJ . Roche, Jr., Guidance May Help REITs Conserve DEDUCTIBLE EXPENSES 35 JRET 105 (2d Quarter 2008) Cash by D. Brock Griffiths, 36 Bonus Depreciation Strikes Bac JRET 93 (1st Quarter 2009) D. Brock Griffiths and Jonath INTERNATIONAL New Guidance Addresses New Issues L. Funk, 36 JRET 44 (4th Qu DEVELOPMENTS of REIT Operations Abroad, by ter 2008) v Guidance Addresses New Issues D. Brock Griffiths, 35 JRET 44 Complex Issues In the Section REIT Operations Abroad, by (4th Quarter 2007) Construction Incentive, D. Brock Griffiths, 35 JRET 44 REIT Assets and Income—The Robert Feinschreiber and M {th Quarter 2007) Good, The Bad, and The Ugly? garet Kent, 36 JRET 34 by D. Brock Griffiths and Bryan Quarter 2008) INTERFAMILY TRANSFERS L. Ward, 35 JRET 86 (1st Quar- More Complex Issues In the Sec P Discount Settlement Guide- ter 2008) 199 Construction Incentive ines— New Answers, New Ques- Techniques and Issues in UPREITs Robert Feinschreiber and Ma tions, by James John Jurinski, 35 and DownREITs, by Blake D. garet Kent, 36 JRET 86 JRET 90 (1st Quarter 2008) Rubin, Andrea M. Whiteway, and Quarter 2009) Jon G. Finkelstein, 35 JRET 31 Section 199 Domestic Producti INTERNATIONAL MATTERS (4th Quarter 2007) Final Regulations, by Rob 5th Protocol—Structuring Using REITs for Infrastructure Feinschreiber and Margaret Ket Canadian Investments in U.S. Revitalization and Develop- 35 JRET 73 (1st Quarter 20 Real Estate, by Paul D. Carman, ment—Part 1, by Roger D. 36 JRET 65 (1st Quarter 2009) Aksamit, 36 JRET 100 (2d Quar- DEVELOPERS w Guidance Addresses New Issues ter 2009) The Abandonment of Real Est of REIT Operations Abroad, by Using REITs for Infrastructure Projects, by Michael T: Dono\ D. Brock Griffiths, 35 JRET 44 Revitalization and Develop- 36 JRET 148 (3d Quarter 2009 1th Quarter 2007) ment—Part 2, by Roger D. Debt-for-Equity Exchanges Aksamit, 36 JRET 171 (3d Quar- Restructuring LLCs, by Van LEGISLATION ter 2009) Holkeboer, 36 JRET 166 fale of Two Tax Policies, by D. Quarter 2009) Brock Griftithansd Lorin S. Bent- TAX-EXEMPT ORGANIZATIONS Tax Credit for Proposed Real Estat ley, 36 JRET 186 (3d Quarter Charitable Contributions of Real Projects, by Alan L. Kennard, 2009) Estate Interests, by Suzanne Ross JRET 126 (2d Quarter 2009 he Real Estate Tax Stimulus McDowell, 35 JRET 4 (4th Quar- Tax Ramifications of Debt Rest1 Awards, by D. Brock Griffiths ter 2007) turing for Homebuilders and Jonathan L. Funk, 36 JRET Most Partnerships with Exempt Developers, by Gregory S. Mat 145 (2d Quarter 2009) Partners Now Exempted from 35 JRET 148 (3d Quarter 200 Loss Deferral Rules, by D. Brock PARTNERSHIPS Griffiths, 35 JRET 136 (2d Quar- ENTITY CLASSIFICATION How Proposed Regulations Would ter 2008) Choice of Entity and the Potent Aftect Partnership Assets-Over Tax-Exempt Organizations and Taxation of Carried Interests Mergers, by James M. Gergurich, Low-Income Housing Tax Credit Paul D. Carman, 35 JRET 52 35 JRET 100 (2d Quarter 2008) Partnerships, by Carolee Kvoriak Quarter 2008) Most Partnerships with Exempt Cameron, 36 JRET 79 (1st Quar- Commercial Real Estate and t Partners Now Exempted from ter 2009) Converted S Corporation Less: Loss Deferral Rules, by D. Brock by John A. Sikora, 35 JRET 129 Griffiths, 35 JRET 136 (2d Quar- TAX-FREE TRANSACTIONS (2d Quarter 2008) ter 2008) Chief Counsel Advice on Like- Debt-for-Equity Exchanges Working with Target Allocations, by Kind Exchanges Includes a Few Restructuring LLCs, by Van |} ference Floyd Cuff, 35 JRET 116 Surprises, by John A. Sikora, 36 Holkeboer, 36 JRET 166 (3d (2d Quarter 2008) JRET 139 (2d Quarter 2009) 3°° QUARTER 2009 REAL ESTATE TAXATION Like-Kind Exchange Update— 468B—Part 1, by Terence Floyd Projects, by Michael T. Donovan, REITs, Related Parties, and Cuff, 36 JRET 52 (1st Quarter 36 JRET 148 (3d Quarter 2009) Realignments, by Kelly E. Alton 2009) and Louis S. Weller, 35 JRET 14 Treasury Publishes Exchange Escrow Debt-for-Equity Exchanges in (4th Quarter 2007) Restructuring LLCs, by Van E. Oil: and Gaé s Wo: rkin; g Interests as tAi: cocno u4nt6 8BRe—gPualratti on2s, bUyn deTre reSnecce- Holkeboer, 36 JRET 166 (3d SSeecet ion 10321 Replaacs ement P-r op- F:l oyd CuSfife, 36ee JRETBe e 109 cae (2d Quarter 2009) ; erty, by Daniel F. Cullen, 35 JRET Quarter 2009) Tax Ramifications of Debt Restruc- 64 (1st Quarter 2008) turing for Homebuilders and Treasury Publishes Exchange Escrow WORKOUTS Developers, by Gregory S. Marso, Account Regs. Under Section The Abandonment of Real Estate 35 JRET 148 (3d Quarter 2008) AUTHOR INDEX . Brock Griffiths 2d Quarter 2008 35JRET 136 Mark A. Banks-Golub 3d Quarter 2006 33JRET15 . Brock Griffiths 4th Quarter 2008 36JRET 44 Roger D. Aksamit 2d Quarter 2009 36JRE’ . Brock Griffiths Ist Quarter 2009 36 JRET 93 Roger D. Aksamit 3d Quarter 2009 36 JRET . Brock Griffiths 2d Quarter 2009 36 JRET 145 Kelly E. Alton 4th Quarter 2007. 35 JRET . Brock Griffiths 3d Quarter 2009 36JRET 186 Lorin S. Bentley 3d Quarter 2009 36JRE’ Susan M. Grais 4th Quarter 2008 36 JRET 22 Carolee Kvoriak Cameron Ist Quarter 2009 36 JRET Van E. Holkeboer 3d Quarter 2009 36JRET 166 Paul D. Carman Ist Quarter 2008 35JRETS William L. Horton Jr. 4th Quarter 2008 36JRET4 Paul D. Carman lst Quarter 2009 36JRET65 James John Jurinski Ist Quarter 2008 35 JRET 90 Terence Floyd Cuff 2d Quarter 2008 35JRET James John Jurinski 3d Quarter 2008 35JRET Terence Floyd Cuff 3d Quarter 2008 35JRE’ 2 Alan L. Kennard 2d Quarter 2009 36JRET Terence Floyd Cuff Ist Quarter 2009 36JRET: Margaret Kent Ist Quarter 2008 35JRET Terence Floyd Cuff 2d Quarter 2009 36JRET1 Margaret Kent 4th Quarter 2008 36 JRET 3¢ Daniel E. Cullen Ist Quarter 2008 35JRET Margaret Kent Ist Quarter 2009 36JRET Andrew F. Dana 4th Quarter 2008 36JRE’ Suzanne Ross McDowell 4th Quarter 2007. 35 JRET Chris De La Torre 3d Quarter 2008 35 JRET 154 Gerald Marsden 4th Quarter 2007 35 JRET Robert Demmett 4th Quarter 2007 35 JRET 26 Gregory S. Marso 3d Quarter 2008 35JRET Michael T. Donovan 3d Quarter 2009 36JRET 148 Richard Newmark 3d Quarter 2008 35JRET Robert Feinschreiber Ist Quarter 2008 35 JRET 73 Edward J. Roche Jr. 2d Quarter 2008 35JRET Robert Feinschreiber 4th Quarter 2008 36 JRET 3- Blake D. Rubin 4th Quarter 2007. 35 JRET: Robert Feinschreiber Ist Quarter 2009 36JRE’ John A. Sikora 2d Quarter 2008 35JRET 129 Jon G. Finkelstein 4th Quarter 2007. 35 JRET: John A. Sikora 2d Quarter 2009 36JRET 139 Jonathan L. Funk 4th Quarter 2008 36 JRET 4: Matthew A. Stallings 3d Quarter 2008 35JRET 154 Jonathan L. Funk 2d Quarter 2009 36JRET Bryan L. Ward Ist Quarter 2008 35 JRET 86 James M. Gergurich 2d Quarter 2008 35 JRET Louis S. Weller 4th Quarter 2007 35 JRET 14 D. Brock Griffiths 4th Quarter 2007 35 JRET 44 Andrea M. Whiteway 4th Quarter 2007 35 JRET 31 D. Brock Griffiths Ist Quarter 2008 35 JRET 86 Robert W. Wood 2d Quarter 2008 35JRET 141 192 > REAL ESTATE TAXATION y ee —— : . i g % ; 3 7 3 : oe J ae eee Wet ao, w —_* e. “ + ui * ; . od “-* . : ; . wed bs ’ . = ‘ 2 i - + 2 * * . ‘ .. < : " rari ; Z ¥ * ? ‘ ; S 7 ae “é _ ee bee . o be a f Aas . 6 Aa : : 8 : ; Pade * : by : s ; f : « : « hae : : : ; * 8 5