Tax Talks

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Leslie Loffman

Leslie Loffman is a partner in the Tax Department and a member of the Real Estate Capital Markets Group. Les has more than 30 years of experience providing all aspects of tax structuring and business risk advice to REITs and real estate funds and their partners in the United States, Europe, and Asia, as well as to private equity funds, partnerships, corporations, and limited liability companies.

Les is the co-author of the two-volume treatise Tax Aspects of Real Estate Investments(Thomson Reuters Westlaw 1992) and was a regular columnist for the Journal of Passthrough Entities. He also has served on the board of contributing editors for theJournal of Real Estate Taxation.

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Real Estate Investments by Qualified Foreign Pension Funds After the PATH Act

The Protecting Americans from Tax Hikes Act of 2015 (“PATH Act”) included a number of significant changes to the U.S. federal income tax rules related to real estate investment trusts (“REITs”) and investments by non-U.S. investors in U.S. real estate (commonly referred to as “FIRPTA”). For a detailed overview of these PATH Act changes, please … Continue Reading
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