Tavolier Speaks at 54th Annual Cleveland Tax Institute

David R. Tavolier was the panel chair for the session titled, “Real Estate and Pass-Throughs.”  Among the topics he and the panel addressed at the seminar were:

• General Rules
• Rebuttable Presumptions
• Guaranteed Payments
• Guaranteed Payments & Preferred Returns
• Operating Cash Flow
• Reimbursement of Pre-Formation Expenditures
• Qualifying Preformation Expenditures

Mr. Tavolier also spoke and prepared an outline on the topic "Working With (and Around) the Disguised Sales Rules of Section 707(a)(2)(B)."