Taxation of Real Estate After Tax Reform
Friday March 16
3:00 PM EDT - 4:30 PM EDT
Tax reform has produced great opportunities for clients with real estate, but, there are also traps to watch out for. Estate or tax planning attorneys, CPAs and financial advisors will benefit by joining us for “Tax Planning for Real Estate Under the Tax Reform Bill” a presentation by Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA.
Bob will be covering the following:
• Discover how to freeze values and retain the opportunity for a step-up
• Acquire an understanding of cost segregation studies the many benefits and the potential adverse impact under the tax reform bill
• Important estate and income tax planning strategies for investors and real estate developers
• Understand the impact on the NIIT
• Treatment of Trusts owns real estate and the potential use of NINGs and other non-grantor trusts
• Understand the 20% small business deduction including testing on an entity-by-entity basis
• Understand the 30% interest limitation and the adverse impact of entity-by-entity basis
• Review of the statutory construction of the 20% small business deduction with an emphasis on real estate
• Understand the adverse impact of electing out of the interest limitation and being forced to use ADS depreciation and lose bonus depreciation
• Discover why deleveraging certain entities and increasing debt on others may increase your 20% deduction and reduce your effective tax rate
• Many easy to understand examples of the 20% and 30% tests, along with bonus depreciation and Section 179 Deductions
• Traps for lawyers, CPAs and planners doing asset protection and estate planning with multiple entities
• Create estate plans for real estate investors while protecting the income tax benefits
• Learn about the loss limitations under Sections 461, 465 and 469
• Understand “unadjusted” basis including the trap under the 10 year rule
• Discover why Section 754 takes an increased importance
• Discover how to compute the 2.5% of assets test including the adverse impact of Section 179 Deductions
• Plus a great deal more!
There will be no CE for this webinar
For those who have a conflict with the date/time, The session will be recorded. Simply register and you will have unlimited access to the recording.
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