Roll-up transactions: the current picture
Article Abstract:
The SEC files reveal 65 roll-ups from January 1, 1985 up to February 22, 1991. Roll-up transactions usually include the combination of at least two limited partnerships into a publicly offered entity such as a real estate investment trust or corporation. Some of the traditional roll-ups deal with oil and gas programs and those holding mortgage interests or having real properties. Some other roll-ups include medical services, computer software, cable television and other similar programs.
Publication Name: Real Estate Accounting & Taxation
Subject: Real estate industry
ISSN: 0897-0262
Year: 1992
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Current value accounting for real estate tax-exempt entities
Article Abstract:
Current value accounting is commonly accepted as the basis of reporting for pension plans and investment institutions. However, there is no existent definitive guidance with the implementation of current value accounting for accounting topics peculiar to the real estate industry. Current value issues have been controversial in the real estate investment advisory industry such as the National Council of Real Estate Investment Fiduciaries (NCREIF) for a nuber of years already.
Publication Name: Real Estate Accounting & Taxation
Subject: Real estate industry
ISSN: 0897-0262
Year: 1992
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Income tax consequences of real estate loan workouts: cancellation of debt
Article Abstract:
The various changes in the real estate industry gave the real estate developers the opportunity to develop riskier plans and strategies. However, these real estate developers are the same ones who are now trying to restructure their existing real estate loans due to the original real estate transactions done before. Appropriate tax planning in relation with workouts and real estate loan restructuring remain indispensable.
Publication Name: Real Estate Accounting & Taxation
Subject: Real estate industry
ISSN: 0897-0262
Year: 1992
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- Abstracts: Dimensions of the restructuring in real estate capital markets. Capital access: that was then, this is now
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