Dr. Hughlene Burton,  Ph. D. , CPA, Associate Professor of Accounting, University of North Carolina

This session will explore any changes in the tax law regarding partners and partnerships as well as look at regulations, rulings and court cases that have been issued in the past year.

Steve Schneider, Partner, Strook & Strook & Lavan

Brian O’Connor, Partner, Venable

Ryan P. McCormick, Senior Vice President and Counsel, The Real Estate Roundtable

This session will review recent legislative developments related to real estate and partnership taxation and discuss the outlook for tax legislation in the year ahead.  Taking place just one day after the mid-term elections, the session will consider how the shifting political landscape in Washington, DC and around the country is likely to affect real estate and partnership tax policy.

Paul Wilner, CPA, Managing Partner, Grossberg Company, LLP

The presenter discusses the mechanics of Section 704(c) and reverse Section 704(c) allocations: the traditional method, ceiling limitation principles, traditional method with curative allocations, remedial allocation method, various operating rules in the Section 704(c) regulations, Section 704(c)(1)(C); anti-abuse provisions, mandatory adjustments, tax distribution considerations, and planning concepts.

Walter Calvert, Partner, Venable