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Federal Law Update: Ancillary Joint Ventures After ... - Honigman

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Other Structuring Options<br />

• Taxable subsidiary<br />

– Moline Properties: respect separate corp. identity<br />

– JCT would require disclosure of returns<br />

• Investment<br />

– No management role, truly passive<br />

– Comparable returns for the risk<br />

• Charitable donation<br />

– Requires specific control over use of contributions<br />

– Unlikely to apply in traditional joint ventures

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