Structuring Ownership in Commercial Real Estate

<body topmargin=0 leftmargin=0 marginheight=0 marginwidth=0> <table cellpadding=0 cellspacing=0 border=0><tr> <td valign="top" rowspan="3" width=199 style="border-right: 1px solid #FF0000;" BGCOLOR="#FFFFFF" TEXT="#080000" bgproperties="fixed" background="07fc8c00egerdp.jpg"> <bR> <div> <A HREF="id41.htm" TARGET="_top" TITLE="Enrolled Students"><B>Enrolled</B></A></div> <div> <A HREF="id41.htm" TARGET="_top" TITLE="Enrolled Students"><B>Students</B></A></div> <div> <A HREF="id41.htm" TARGET="_top" TITLE="Enrolled Students"><B>(click here)</B></A></div> <bR> <bR> <div> <A HREF="id71.htm" TARGET="_top" TITLE="Student Affidavit Florida"><B>Student</B></A></div> <div> <A HREF="id71.htm" TARGET="_top" TITLE="Student Affidavit Florida"><B>Affidavit</B></A></div> <bR> <bR> <div> <A HREF="id4_technical_support.htm" TARGET="_top" TITLE="CompuTaught"><B>Technical Support</B></A></div> <div> <A HREF="id4_technical_support.htm" TARGET="_top" TITLE="CompuTaught"><B>for all Courses</B></A></div> <bR> <bR> <div> <B><IMG SRC="06f97970.gif" border=0 width="151" height="151" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></div> <bR> </td> <td valign="top" colspan=2 height=75 style=" border-bottom: 1px solid #FF0000;" BGCOLOR="#FFFFFF" TEXT="#080000"> <div> <FONT SIZE="6" COLOR="#FFFFCC" FACE="Arial" > </FONT>Structuring Ownership in Commercial Real Estate</div> <div> </div> </td> </tr><tr> <td valign="top" height=375 width="100%" BGCOLOR="#FFFFFF" TEXT="#080000"> <div> <B>STRUCTURING OWNERSHIP IN COMMERCIAL REAL ESTATE</B></div> <div> (7 hours, Real Estate Legal Issues)</div> <bR> <div> <TABLE BORDER="0" CELLPADDING="2" CELLSPACING="1" WIDTH="402" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 66 WIDTH="396"><div> The many different types of ownership available in commercial real estate and their implications are covered in this course.  Issues addressed include liability, taxes, regulations, set up and management, as well as the benefits and drawbacks to each.</div> </tD> </tR> </TABLE></div> <div> <TABLE BORDER="0" CELLPADDING="2" CELLSPACING="1" WIDTH="542" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 35 WIDTH="47"><div> <B>TIME</B></div> </tD> <tD VALIGN=TOP WIDTH="187"><div> <B>CONTENT</B></div> </tD> <tD VALIGN=TOP WIDTH="7"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="35" ALIGN="bottom" WIDTH="7" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP><NOBR><div> <B>LEARNING OBJECTIVES</B></div> <div> After this segment, the student will be able to:</div> </NOBR></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 82 WIDTH="47"><div> 40 min</div> </tD> <tD VALIGN=TOP WIDTH="187"><div> Partnerships and limited liability partnerships (LLP's)</div> </tD> <tD VALIGN=TOP WIDTH="7"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="82" ALIGN="bottom" WIDTH="7" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="280"><div> Examine the liability issues (unlimited liability) and the tax issues (pass through taxation) as they pertain to partnerships and differentiate between partnerships and limited liability partnerships (LLP's).</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 66 WIDTH="47"><div> 30 min</div> </tD> <tD VALIGN=TOP WIDTH="187"><div> Limited partnerships</div> </tD> <tD VALIGN=TOP WIDTH="7"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="66" ALIGN="bottom" WIDTH="7" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="280"><div> Examine the liability issues (unlimited for general partners, limited for limited partners) and the tax issues (pass through taxation) as they pertain to limited partnerships.</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 49 WIDTH="47"><div> 30 min</div> </tD> <tD VALIGN=TOP><NOBR><div> Formation of limited partnerships</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="7"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="49" ALIGN="bottom" WIDTH="7" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="280"><div> Outline the articles of the Uniform Limited Partnership Act and summarize how they affect the formation of limited partnerships.</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 33 WIDTH="47"><div> 40 min</div> </tD> <tD VALIGN=TOP><NOBR><div> Formation of corporations</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="7"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="33" ALIGN="bottom" WIDTH="7" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="280"><div> Analyze the steps that must be followed when forming a corporation.</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 33 WIDTH="47"><div> 20 min</div> </tD> <tD VALIGN=TOP><NOBR><div> Regular or "C" corporations</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="7"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="33" ALIGN="bottom" WIDTH="7" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="280"><div> Define double taxation and explain how it applies to "C" corporations.</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 66 WIDTH="47"><div> 20 min</div> </tD> <tD VALIGN=TOP><NOBR><div> Subchapter "S" corporations</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="7"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="66" ALIGN="bottom" WIDTH="7" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="280"><div> Distinguish between "S" corporations and "C" corporations and summarize the restrictions "S" corporations must meet to qualify for pass through taxation.</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 49 WIDTH="47"><div> 20 min</div> </tD> <tD VALIGN=TOP WIDTH="187"><div> Characteristics of limited liability companies (LLC's)</div> </tD> <tD VALIGN=TOP WIDTH="7"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="49" ALIGN="bottom" WIDTH="7" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="280"><div> Compare limited liability companies to other entities in terms of liability, tax angles and terminology.</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 33 WIDTH="47"><div> 30 min</div> </tD> <tD VALIGN=TOP WIDTH="187"><div> Real Estate Investment Trusts (REIT's)</div> </tD> <tD VALIGN=TOP WIDTH="7"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="33" ALIGN="bottom" WIDTH="7" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="280"><div> Explain the criteria that REIT's must meet to qualify for pass through taxation.</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 49 WIDTH="47"><div> 30 min</div> </tD> <tD VALIGN=TOP WIDTH="187"><div> 1986 Tax Reform Act</div> </tD> <tD VALIGN=TOP WIDTH="7"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="49" ALIGN="bottom" WIDTH="7" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="280"><div> Evaluate the changes that occurred with the 1986 Tax Reform Act and how they impacted tax shelters in the real estate market.</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 33 WIDTH="47"><div> 30 min</div> </tD> <tD VALIGN=TOP><NOBR><div> Securities issues in real estate</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="7"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="33" ALIGN="bottom" WIDTH="7" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="280"><div> Review some securities issues in the real estate market and illustrate with examples.</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 66 WIDTH="47"><div> 30 min</div> </tD> <tD VALIGN=TOP WIDTH="187"><div> Public offerings of securities and exemptions from registering for public sale</div> </tD> <tD VALIGN=TOP WIDTH="7"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="66" ALIGN="bottom" WIDTH="7" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="280"><div> Determine the preparations and ramifications of "going public" and examine the exemptions from registering for public sale (SEC Regulation D sections 506, 505, and 504).</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 33 WIDTH="47"><div> 20 min</div> </tD> <tD VALIGN=TOP WIDTH="187"><div> Foreign business entities in United States real estate</div> </tD> <tD VALIGN=TOP WIDTH="7"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="33" ALIGN="bottom" WIDTH="7" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="280"><div> Examine the issues related to foreign involvement in real estate in the Unites States.</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 33 WIDTH="47"><div> 20 min</div> </tD> <tD VALIGN=TOP WIDTH="187"><div> Foreign Investment in Real Property Tax Act (FIRPTA)</div> </tD> <tD VALIGN=TOP WIDTH="7"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="33" ALIGN="bottom" WIDTH="7" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="280"><div> Analyze how the IRS captures taxes when dealing with a foreign investor.</div> </tD> </tR> </TABLE></div> <bR> </td> <td valign="top" rowspan="2" width=119 style=" border-left: 1px solid #FF0000;" BGCOLOR="#FFFFFF" TEXT="#080000"> <bR> <bR> <div> <A HREF="id90.htm" TARGET="_top" TITLE="Free Course Demonstration Florida"><B>FREE</B></A></div> <div> <A HREF="id90.htm" TARGET="_top" TITLE="Free Course Demonstration Florida"><B>DEMO</B></A></div> <bR> <bR> <div> <A HREF="id67.htm" TARGET="_top" TITLE="About the School Florida"><B>About the School</B></A></div> <bR> <bR> <div> <A HREF="mailto:CEO@a24hour.com" TARGET="_top" TITLE="mailto:CEO@a24hour.com"><B>Send 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