Practising Law Institute: Real Estate M&A and REIT Transactions 2026

Hogan Lovells partners David Bonser and Cristina Arumi will be participating as panel leaders at the Practising Law Institute (PLI) program Real Estate M&A and REIT Transactions 2026 on 13 January 2026 from 9:00 am to 5:00 pm EST in New York.

This year’s program will take an in-depth look at industry trends while reviewing current practice strategies to help REITs navigate the complex structures and legal framework for successful transaction and REIT governance.

Details of David and Cristina’s panel sessions are as follows:

9:15 am EST REIT M&A and Strategic Transactions

  • Recent innovations in deal implementation – Mergers, Tender Offers and other mechanics
  • The key drives for strategic M&A and UPREIT combinations
  • Controlling shareholder complications
  • How to manage conflict transactions in REIT M&A, including a special committee process
  • Evolutions in deal protection provisions

1:30 pm EST REIT Tax: Cutting Through the Issues in a Changing Tax Landscape

  • The continuing impact of the Inflation Reduction Act on real estate
  • Tax Trends in REIT Transactions
    • Mergers
    • Joint Ventures
    • Preferred Equity
  • How to manage the REIT distribution requirement
    • Loss Utilization
    • Taxable Stock Distributions
    • Gain Harvesting
  • Taxable and tax-free spin-offs by REITs
    • Gain and basis consequences
    • REIT considerations
    • Related Operating Partnership divisions
  • The 2024 Guidance and What to Expect in 2025
For more information, please click here.


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