TERENCE F. CUFF, Loeb & Loeb LLP, Los Angeles, CA — Moderator
Mr. Cuff’s principal clients include real estate investment trusts, real estate investors, large energy companies, large corporations with transactional tax problems and financial institutions. His practice centers on solving partnership and real estate tax problems. Mr. Cuff speaks frequently on taxation at tax seminars all over the country. He is the author of several hundred articles in tax-related publications principally in the areas of partnership taxation, real estate taxation, like-kind exchanges and drafting partnership and LLC agreements.

PROF. HOWARD E. ABRAMS, Emory Law School, Atlanta, GA
Professor Abrams is a corporate and partnership tax specialist, receiving a B.A. from the University of California - Irvine and a J.D. from Harvard University. He has written four books and many articles on taxation and is a frequent speaker at tax seminars and institutes. Prof. Abrams has been a professor of law at Emory University since 1983 and spent the 1999-2000 academic year with the national office of Deloitte & Touche, LLP, as the Director of Real Estate Tax Knowledge. From January of 2002 through August of 2004, Prof. Abrams was Of Counsel to Steptoe & Johnson, LLP, and head of its real estate and partnership tax group. He teaches regularly at the University of Georgia and Leiden University in the Netherlands and is a member of the American Law Institute and the DC Bar. Prior to joining the Emory faculty, Prof. Abrams was a law clerk to Chief Judge Theodore Tannenwald, Jr., of the United States Tax Court and practiced in Los Angeles with the firm of Brobeck, Phleger & Harrison.

SUSAN KALUS, Sutherland, Asbill & Brennan LLP, Atlanta, GA
Ms. Kalus concentrates her practice on the acquisition, development, financing and disposition of commercial real estate and the tax planning for the entities involved in those transactions.  She principally represents developers, REIT’s and institutional investors, including insurance companies, venture capital firms, investment banks and private and public pension funds.  Ms. Kalus has also developed a particular expertise in real estate and partnership taxation.  A significant portion of her time is devoted to equity financing of real estate projects through the formation of partnership, joint ventures and limited liability companies.  She also has extensive experience in the areas of partnership and debt restructuring and tax-free exchanges.