Equity Investments

12 Months Ended

Dec. 31, 2018

Equity Method Investments and Joint Ventures [Abstract]

Equity Investments

8. Equity Investments

Under liquidation accounting, equity investments are carried at net realizable value. The Liquidating Trust’s nominal ownership percentages in its equity investments consist of the following at December 31, 2018 and December 31, 2017:

Venture Partner	Equity Investment	Nominal % Ownership at December 31, 2018	Nominal % Ownership at December 31, 2017
Marc Realty	Atrium Mall LLC	50.0%	50.0%
New Valley/Witkoff (1)	701 Seventh WRT Investor LLC	79.7%	79.7%
Serure/C&B High Line	446 High Line LLC	80.0%	83.8%
Inland	Concord Debt Holdings LLC	N/A	66.6%
Inland	CDH CDO LLC	N/A	49.6%

(1) The investment in this venture provides the Liquidating Trust with a 0% and 60.08% effective economic ownership interest in the underlying property at December 31, 2018 and 2017, respectively.

See Note 6 – “Investment and Disposition Activities” for information relating to 2018 and 2017 activity with respect to equity investments.