Concurrent Session 1: State and Local Taxes: Salt (Liz Wright) at REITWise 2016

  • Optimal structures for state investment
  • State apportionment/market sourcing
  • Unitary/combined reporting issues, particularly for UPREITs
  • Indirect taxes: sales/use tax; Hawaii GET; TRS services; gross receipts, LLC fees; business fees; transfer taxes; LA gross receipts
  • Ongoing federal/state nonconformity issues (NOLs; CODI; depreciation)
  • Audit update

Moderator:

  • William DeKlerk, Sr. Director-Tax, Essex Property Trust

Panelists:

  • Darren Chesser, Director-Tax, RLJ Lodging Trust
  • Sam Melehani, Partner, PwC
  • Michele Randall, Partner-Tax, EY

NAREIT®, the National Association of Real Estate Investment Trusts®, is the worldwide representative voice for REITs and publicly traded real estate companies with an interest in U.S. real estate and capital markets. NAREIT’s members are REITs and other businesses throughout the world that own, operate, and finance income-producing real estate, as well as those firms and individuals who advise, study, and service those businesses.

http://www.reit.com