Certified Public Accountant (New York, New Jersey, Michigan); Partner, Deloitte Tax LLP; member, American Institute of Certified Public Accountants, Michigan Society of Certified Public Accountants, American Bar Association, Michigan Bar Association, and National Association of Real Estate Investment Trusts. Scott, United States Tax Court (1980-1982); co-author, Collier on Bankruptcy Taxation (Matthew Bender 2001), part of the nationally recognized Collier on Bankruptcy 15th Ed.; Principal, Deloitte Tax LLP and National Director (retired), Real Estate Tax Services, Deloitte Tax LLP, Phoenix, Arizona; member, American Bar Association Section of Taxation (Chair, Real Estate Committee, 1996-98), State Bar of Arizona. Real Estate Assets (1) In General (2) Real Property (a) Inherently Permanent Structures (b) Structural Components (c) Specific Examples of Real Property (3) Mortgage Assets (a) Mortgages (b) Mortgage Participation Interests (c) Mortgage-Backed Securities (d) REMIC Tiered Provisions (e) Credit Enhancements (f) Mortgage Loan Defaults (g) Hypothecation Loans d.
Earnings and Profits (1) In General (2) Ordering Rules c. will the bankruptcy trustee Alan Jacobs have to claw back distributions?Tax Management Portfolio, Real Estate Investment Trusts, No. Mount, Esq., of Squire Sanders (US) LLP, Columbus, Ohio. D., University of Nebraska College of Law (1979); LL. Issuance of Stock to Satisfy Distribution Requirement 4.