Morris L. Kramer has concentrated on corporate and real estate taxation since 1960. He works with REITs and advises clients on their formation and structuring to achieve the most tax-efficient methods of property transfers and ownership, including the use of umbrella partnerships, and has dealt with management and services issues, as well as the other complex qualification requirements. A former member of the Executive Committee of the Board of Governors of NAREIT, he has crafted tax legislation important to the REIT industry. He has advised clients on the formation of corporations, mergers and acquisitions, liquidations, tax-free and bankruptcy reorganizations and has dealt extensively with net operating loss carryovers and complex corporate tax problems that arise in bankruptcy proceedings. He has also counseled on employee benefits matters, including the development of compensation and benefit packages for both public and private companies. His experience ranges from creating qualified retirement to non-qualified deferred compensation plans and Rabbi Trusts. He is on the Advisory Board of Tax Management, the Corporate Tax Committee of the ABA, the NY State Bar Tax Committee on Bankruptcy, and is President of the NY Committee of Realty Trust Lawyers and former Chairman of the Subcommittee on REITs of the ABA.

He received his B.A. and J.D. from Columbia, where he was a Kent scholar and an editor of the Law Review.

by Morris L. Kramer
Published: Real Estate Taxation, September 01, 2003
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