Program Chair and Presenter

Lucas N. Roe
Reinhart Boerner Van Deuren, S.C.
Madison

Presenters

Matthew E. Lund
Walker & Dunlop
Madison

Laura S. Peck
Axley Brynelson LLP
Madison

Richard E. Petershack
Axley Brynelson LLP
Madison

Steven A. Pullara, CPA
Smith & Gesteland
Madison

8:00 a.m. : Registration

8:30 a.m. : A Critical Look at Offers to Purchase Commercial Real Estate

• The WB-15 commercial offer to purchase says what? A comprehensive analysis
• Reviewing riders and addenda to the WB-15
• Common contingencies and acquisition diligence.
• Analyzing enforceability and contingency savings provisions
• There was a default…now what?

Lucas N. Roe

9:20 a.m. : Tax Planning Opportunities and Pitfalls for Commercial Real Estate Acquisition

• Cost segregation, bonus depreciation, and Section 179 deductions
• Lease acquisition costs and related issues
• Treatment of tenant finish payments and costs
• Developments with section 1031 tax deferred exchanges
• Structuring development of appreciated land to minimize taxes via capital gain versus ordinary income character

Steven A. Pullara, CPA

10:10 a.m. : Break

10:25 a.m. : Hot Real Estate Topics for Lenders: What you Need to Know

• What is HVCRE and why should I care?
• What is the current status of carve-outs in guarantees, and how does this impact swap transactions?
• Why does the lender want comfort Letters or agreements regarding franchisors or liquor licenses?
• What are the important issues in negotiating a landlord waiver?

Laura S. Peck, Richard E. Petershack

11:15 a.m. : Capital Markets Update

• Interest rates – short and long term options
• Active lenders for commercial real estate
• How lenders are structuring and pricing
• Financing new developments

Matthew E. Lund

12:15 p.m. : Question and Answer

• Hear finance, tax, and lender perspectives on the current commercial real estate landscape
• Discover tips for making your purchase agreements more effective and efficient
• Explore ways real estate deals can affect tax liability
• Learn how to work with lenders who are unwilling to negotiate
• Know what to expect in capital markets in the next year

• Commercial real estate lawyers
• Business law attorneys
• Government lawyers
• Accountants
• Title insurers