SEC Info℠ | Home | Search | My Interests | Help | Sign In | Please Sign In | ||||||||||||||||||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 9/21/21 Vici Properties Inc. S-4/A 11:4.4M Donnelley … Solutions/FA |
Document/Exhibit Description Pages Size 1: S-4/A Pre-Effective Amendment to Registration Statement HTML 3.00M - Securities for a Merger 2: EX-8.1 Opinion of Counsel re: Tax Matters HTML 21K 3: EX-8.2 Opinion of Counsel re: Tax Matters HTML 25K 4: EX-8.3 Opinion of Counsel re: Tax Matters HTML 13K 5: EX-23.5 Consent of Expert or Counsel HTML 6K 6: EX-23.6 Consent of Expert or Counsel HTML 6K 7: EX-23.7 Consent of Expert or Counsel HTML 6K 8: EX-23.8 Consent of Expert or Counsel HTML 6K 9: EX-99.1 Miscellaneous Exhibit HTML 8K 10: EX-99.2 Miscellaneous Exhibit HTML 9K 11: EX-99.3 Miscellaneous Exhibit HTML 10K
EX-8.3 |
Exhibit 8.3
767 Fifth Avenue New York, NY 10153-0119 +1 212 310 8000 tel +1 212 310 8007 fax | ||
MGM Growth Properties LLC
1980 Festival Plaza Drive, Suite #750
Ladies and Gentlemen:
We have acted as counsel to MGM Growth Properties LLC, a Delaware limited liability company (the “Company”), in connection with the preparation and filing with the Securities and Exchange Commission (the “Commission”) of the Registration Statement on Form S-4, initially filed with the Commission on September 8, 2021 (as amended through the date hereof, the “Registration Statement”) under the Securities Act of 1933, as amended (the “Securities Act”), relating to the Master Transaction Agreement, dated as of August 4, 2021 (the “MTA”), by and among the Company, MGM Growth Properties Operating Partnership LP, a Delaware limited partnership, VICI Properties Inc., a Maryland corporation (“Parent”), Venus Sub LLC, a Delaware limited liability company (“REIT Merger Sub”), VICI Properties OP LLC, a Delaware limited liability company, VICI Properties OP LLC, a Delaware limited liability company, and MGM Resorts International, a Delaware corporation. Any capitalized terms used but not defined herein unless otherwise stated have the meaning given to such terms in the MTA.
In providing our opinion, we have examined and with your consent are relying upon (i) the MTA, (ii) the Registration Statement, and (iii) such other documents as we have deemed necessary or appropriate for purposes of this opinion. In addition, we have assumed with your consent that (i) the transaction will be consummated in accordance with the provisions of the MTA and as described in the Registration Statement (and no transaction or condition described therein will be waived by any party), (ii) the statements concerning the transaction and the parties thereto set forth in the MTA and in the Registration Statement are true, complete and correct and will remain true, complete and correct at all times up to and including the REIT Merger Effective Time, (iii) the statements and representations made by Parent and the Company in their respective officer’s certificates dated as of the date hereof and delivered to us for purposes of this opinion (the “Officer’s Certificates”) are true, complete and correct and will remain true, complete and correct at all times up to and including the REIT Merger Effective Time, (iv) any such statement or representation set forth in the MTA, the Registration Statement or the Officer’s Certificates that is qualified by belief, knowledge, intention, materiality or any comparable or similar qualification, is and will be true, complete and correct as if made without such qualification, (v) the parties to the MTA and their respective subsidiaries will treat the REIT Merger for U.S. federal and applicable state and local income tax purposes in a manner consistent with our opinion, (vi) such parties have complied and will continue to comply with the obligations, covenants and agreements contained in the MTA, (vii) each of Parent and the Company either qualifies as a “real estate investment trust” under
Page 2 |
Subchapter M of the Code or is not otherwise an “investment company” within the meaning of Section 368(a)(2)(F) of the Code and (viii) there will be no change in applicable U.S. federal income tax law from the date hereof through the REIT Merger Effective Time. If any of the above described assumptions is untrue for any reason or if the transaction is consummated in a manner that is different from the manner described in the MTA, the Registration Statement, or the Officer’s Certificates, this opinion may be adversely affected. We have not undertaken any independent investigation of any factual matter set forth in any of the foregoing.
Based upon and subject to the foregoing, and our consideration of such other matters of fact and law as we have considered necessary or appropriate, we hereby confirm that, subject to the assumptions, exceptions, limitations and qualifications set forth herein and in the Registration Statement under the caption “MATERIAL U.S. FEDERAL INCOME TAX CONSEQUENCES,” it is our opinion that, for U.S. federal income tax purposes, the REIT Merger will qualify as a “reorganization” within the meaning of Section 368(a) of the Code.
We express no opinion on any issue relating to the tax consequences of the transactions contemplated by the MTA or the Registration Statement other than the opinion set forth above. Our opinion set forth above is based on the Code, Treasury Regulations promulgated thereunder, published pronouncements of the Internal Revenue Service and judicial precedents, all as of the date hereof. The foregoing authorities may be repealed, revoked or modified, and any such change may have retroactive effect. Any change in applicable laws or facts and circumstances surrounding the REIT Merger, or any inaccuracy in the statements, facts, assumptions and representations on which we have relied may affect the validity of the opinion set forth herein. We assume no responsibility to inform the Company of any such change or inaccuracy that may occur or come to our attention. In addition, our opinion is being delivered prior to the consummation of the REIT Merger and therefore is prospective and dependent on future events.
This opinion is furnished to you solely in connection with the Registration Statement and this opinion is not to be relied upon for any other purpose without our prior written consent. We hereby consent to the filing of this opinion with the Commission as an exhibit to the Registration Statement, and to the references therein to us. In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act.
Very truly yours,
This ‘S-4/A’ Filing | Date | Other Filings | ||
---|---|---|---|---|
Filed on: | 9/21/21 | CORRESP | ||
9/8/21 | 424B5, 425, 8-K, S-3ASR, S-4 | |||
8/4/21 | 425, 8-K | |||
List all Filings |