Slide Deck

75 Slides available anytime
  • 75 Slides

Understanding Current Limitations on the Generation, Deductibility and Use of Real Estate Losses

 

Understand the major tax areas of operating and capital losses affecting real estate trade.

The recent enactment of the CARES Act on the heels of the implementation of TCJA in 2018 has caused a great deal of chaos and confusion in the operation of investment and trade or business real estate operations. This topic will help practitioners and businesspersons identify tax and compliance issues within their own organizations. In addition, topic will help practitioners and industry professionals to begin to develop new compliance tools for tracking and reporting tax information.

Agenda

Faculty

Kevin Carmichael, M.S., J.D., LL.M., CPA

Kevin Carmichael, M.S., J.D., LL.M., CPA

Quarles & Brady LLP

  • Tax partner with the Naples office of Wood, Buckel and Carmichael, PLLC
  • Certified Public Accountant and a member of the Florida Institute of Certified Public Accountants
  • Practice focuses primarily on matters concerning business entity law and taxation, federal and state taxation, international tax and tax controversy, not-for-profit entities and taxation, estate planning, and business succession planning
  • Admitted to practice before the U.S. District Court for the Middle and Southern Districts of Florida, the U.S. Claims Court, and the U.S. Tax Court
  • Taught business law and cost accounting as an adjunct professor at Florida Gulf Coast University for 6 years
  • Teaching income, partnership, corporation, and not-for-profit tax law at Ave Maria Law School
  • Can be contacted at 239-552-4100 or [email protected]
Dana M. Fragakis, J.D., LL.M.

Dana M. Fragakis, J.D., LL.M.

Wood, Buckel and Carmichael, PLLC

  • Attorney with the Naples office of Wood, Buckel and Carmichael, PLLC
  • Admitted to practice law in Florida, New York, Colorado and the District of Columbia, as well as before the U.S. Tax Court
  • Practice focuses in legal matters affecting families, including estate planning, family wealth planning, business succession planning, income taxation, real estate, and probate and trust administration
  • Served on the Board of Directors of the Center for Family Services and currently serves on the Board of Trustees of the West Palm Beach Police Pension Fund which administers a $400,000,000 pension fund
  • Can be contacted at 239-552-4100 or [email protected]

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

Sign Up Today

Access to all training products $699/year

Unlimited Lorman Training

With the All-Access Pass there is no guessing what you will need for your yearly training budget. $699 will cover all of your training needs for an entire year!

Easy Registrations

Once you purchase your All-Access Pass you will never be any further than one-click away from attending any Lorman training course.

Invest in Yourself

You haven't gotten to where you are professionally by luck alone; it's taken a lot of hard work and training. Invest in yourself with the All-Access Pass.