{"id":3320,"date":"2022-05-18T12:02:29","date_gmt":"2022-05-18T16:02:29","guid":{"rendered":"https:\/\/www2.law.temple.edu\/10q\/?p=3320"},"modified":"2022-05-18T12:02:29","modified_gmt":"2022-05-18T16:02:29","slug":"pope-talbot-and-a-slippery-slope-distributions-of-partnership-equity","status":"publish","type":"post","link":"https:\/\/law.temple.edu\/10q\/pope-talbot-and-a-slippery-slope-distributions-of-partnership-equity\/","title":{"rendered":"Pope & Talbot<\/i> and a Slippery Slope: Distributions of Partnership Equity"},"content":{"rendered":"

Generally, section 311(b) provides for the taxability of a corporation on a distribution of appreciated property. A tax adviser performing a cursory reading of section 311 of the Internal Revenue Code might conclude that the section 311(b) gain on a distribution of partnership equity is calculated based on the fair market value of the partnership equity and the corporation\u2019s basis in the partnership equity. However, rulings issued by the IRS applying the Pope & Talbot<\/em> case have reached a different conclusion.<\/p>\n

I.\u00a0 Pope & Talbot<\/em><\/p>\n

In Pope & Talbot<\/em>, Parent, a publicly traded corporation, contributed certain assets to a newly formed partnership.\u00a0 The partnership paid no consideration to Parent, and Parent never became a partner in the partnership.\u00a0 Instead, the partnership issued units to another entity, which distributed such units to the Parent\u2019s shareholders on that date.<\/p>\n

Parent calculated its recognized gain on the distribution using the aggregate fair market value of the distributed units. \u00a0The IRS disagreed and determined that Parent\u2019s section 311(b) gain should be based on the fair market value of the properties contributed to the partnership.<\/p>\n

The Tax Court held, and the Ninth Circuit affirmed, that Parent\u2019s gain was determined as if it had sold its interest in the properties at their fair market value on the date of distribution.<\/p>\n

II.\u00a0 IRS Rulings<\/p>\n

In TAM 200443032[1]<\/a> an S corporation formed limited partnerships and contributed its manufacturing operations to them, receiving limited and general partner interests in the exchange.\u00a0 Shareholders contributed cash to the limited partnerships in exchange for limited partner interests. The S corporation distributed its limited partner interests to its shareholders while retaining the general partner interests.<\/p>\n

The IRS concluded that the S corporation\u2019s gain under section 311(b) should be determined based on the fair market value of the assets contributed to the limited partnerships, despite the fact that the S corporation actually distributed partnership interests, rather than assets, to its shareholders.<\/p>\n

LTR 200934013[2]<\/a> involved an S corporation that owned all the membership interests of a limited liability company that was treated as a disregarded entity for federal income tax purposes. A shareholder of the S corporation contributed cash to the LLC in exchange for preferred interests in the entity. The IRS ruled that the admission of the shareholder to the LLC converted the LLC into a partnership for tax purposes.<\/p>\n

The IRS ruled that the S corporation\u2019s distribution of the LLC interests to its shareholders caused the S corporation to recognize gain under section 311(b). The S corporation cited Pope & Talbot<\/em> and represented that the distributed LLC interests would be valued as a percentage of the value of the assets held by the LLC.<\/p>\n

III.\u00a0 A Slippery Slope<\/p>\n

Pope & Talbot<\/em> was rightly decided. However, the IRS inappropriately applied Pope & Talbot<\/em> in TAM 200443032 and LTR 200934013.\u00a0 The Tax Court and Ninth Circuit opinions in Pope & Talbot<\/em> were informed by the fact that the corporation did not distribute partnership equity to its shareholders.\u00a0 Thus, the IRS\u2019s reliance on that case to support its position in TAM 200443032 and LTR 200934013, where the S corporations did in fact distribute partnership equity, is misplaced.<\/p>\n

Additionally, in TAM 200443032 and LTR 200934013 the IRS disregarded the fact that the corporations retained economic and control rights in the distributed partnerships. In contrast, the corporation in Pope & Talbot<\/em> did not retain any rights or interests in the partnership. The IRS should not have disregarded the economic and control rights retained by the corporations in TAM 200443032 and LTR 200934013 in determining the amount of section 311(b) gain.<\/p>\n

IV.\u00a0 Conclusion<\/p>\n

Pope & Talbot<\/em> does not stand for the proposition that a corporation that distributes partnership equity must determine its section 311(b) gain based on the fair market value of the partnership\u2019s assets. \u00a0On the contrary, Pope & Talbot<\/em> likely stands for the proposition that a corporation cannot discount the value of property it distributes under section 311(b) when it ultimately distributes all of its rights and interests in such property.<\/p>\n

The IRS incorrectly relied on Pope & Talbot<\/em> in TAM 200443032 and LTR 200934013. If the IRS wants a rule that in all instances of a distribution of partnership equity the gain under section 311(b) is to be determined based on the fair market value of the partnership\u2019s assets, that rule should be addressed by Congress through a change in the Internal Revenue Code.<\/p>\n

The full article in its original form can be found here<\/a>.<\/p>\n

Robert M. Kane, Jr. (LAW \u201911) is an associate in the tax & benefits department at Ropes & Gray LLP. He focuses his practice on the tax aspects of domestic and cross-border mergers and acquisitions. He also advises fund sponsors on tax issues in connection with the formation and operation of private investment funds. <\/em><\/p>\n

[1]<\/a> TAM indicates a technical advice memorandum, guidance by the Office of Chief Counsel given upon the request of an IRS director or an area director in response to questions that develop during a proceeding.<\/p>\n

[2]<\/a> LTR indicates a private letter ruling, a written decision by the IRS sent in response to a taxpayer\u2019s request for guidance on a specific question or tax situation.<\/p>\n","protected":false},"excerpt":{"rendered":"

Robert M. Kane, Jr. examines Pope & Talbot and argues that the IRS inappropriately relied on that case in two rulings addressing the calculation of section 311 gain on distributions of partnership equity.<\/p>\n","protected":false},"author":33,"featured_media":3322,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12,13,14,19,9],"tags":[316,2451,319,1270,2452,2453,2454,1004],"coauthors":[2008],"class_list":["post-3320","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-alumni-authored","category-business-law-practice","category-corporate-governance","category-finance","category-tax","tag-corporations","tag-distributions","tag-internal-revenue-code","tag-internal-revenue-service","tag-partnership-equity","tag-pope-talbot","tag-section-311","tag-taxation","masonry-post","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-33"],"yoast_head":"\nPope & Talbot and a Slippery Slope: Distributions of Partnership Equity - The Temple 10-Q<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/law.temple.edu\/10q\/pope-talbot-and-a-slippery-slope-distributions-of-partnership-equity\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pope & Talbot and a Slippery Slope: Distributions of Partnership Equity - The Temple 10-Q\" \/>\n<meta property=\"og:description\" content=\"Robert M. 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