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AICPA Construction and Real Estate Conference 2020

COR2046 - Tax Consequences of Debt Modifications

Dec 9, 2020 1:50pm ‐ Dec 9, 2020 2:40pm

Standard: $49.00


During this session, participants will explore potential tax implications resulting from various debt modification transactions including (1) significant loan modifications, (2) transfers of property in satisfaction of debt, (3) partnership debt-for-equity exchange transactions, and (4) potential planning opportunities

Upon completion of this program, participants will:

(1) have a greater understanding of the tax consequences that can result in connection with various forms of loan modification transactions,

(2) understand the importance of evaluating whether debt is recourse of nonrecourse for purposes of transfers of property in satisfaction of debt, and

(3) understand potential tax planning opportunities that may be available in connection with loan workout transactions.


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