Concurrent Session 1: Fixing a Hole Where the REIT Fell In: Fixing a Hole (The Beatles)

  • Relief provisions in the real world
  • Re-electing REIT status after termination
  • Deficiency dividends
  • Closing agreements
  • Working through successor entity diligence, opinion, and liability issues


  • Craig Stern, EVP-Tax & Compliance, Vornado Realty Trust


  • Peter Genz, Partner-Tax, King & Spalding
  • Leslie Honig, Sr. Program Specialist, IRS
  • David Silber, Deputy Associate Chief Counsel, Financial Institutions & Products , Internal Revenue Service
  • Dianne Umberger, Principal, EY

Nareit®, the Nareit®, 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.