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PRODID:San Antonio CPA Society Calendar
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SUMMARY:Commercial Real Estate Defaults and Bankruptcy Planning
LOCATION:CPA Center
DESCRIPTION;ENCODING=QUOTED-PRINTABLE:With commercial real estate on shaky footing, the prospect for defaults of commercial debtors has increased.  Some owners may turn to Chapter 11 bankruptcy for an opportunity to buy time or restructure their secured debt; however, the 2005 amendments to the Bankruptcy Code have expanded some of the more restrictive single-asset real estate (“SARE”) provisions to reach more debtors.  As a result, bankruptcy will require earlier and more sophisticated planning.   =0D=0A=
Objectives:=0D=0A=
•	To learn the definition of a SARE and the impact of this designation.=0D=0A=
•	To become familiar with some of the issues a SARE debtor should consider before a Chapter 11 filing.=0D=0A=
•	To learn how an entity might make decisions now to avoid the SARE designation altogether.=0D=0A=
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The method of presentation is group-live instruction and the program level is intermediate.  There are no prerequisites for this course nor is there any advanced preparation required.=0D=0A=
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Lunch Served
DTSTART:20101008T113000
DTEND:20101008T133000
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