Gain a better understanding of the tax advantages, consequences, and current issues associated with the real estate industry.
More and more investors are looking to real estate trades and business as good investment opportunities in the current environment. Under the current Internal Revenue Code, there are many special rules that impact the tax treatment real estate investment and the opportunities for reinvestment of gain from the sale of real property. This topic will help guide you when looking to invest in real estate. The material will explain the passive activity rules and their application to real estate investment and will explore when a real estate loss may be available to offset other income. The information will also look at recent tax legislation and its impact on the tax treatment of real estate investments, as well as explore opportunities for tax deferral when real estate investments are sold.
Add to Wishlist
Credit
More Program Information
Why Lorman?
Over 38 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
Dealer vs. Investor
- Ordinary Income vs. Capital Gain
- Impact of Dealer Property Sales on Different Entities
- Important Considerations in Determining Type of Property
Active vs. Passive (Including Real Estate Professional
- Real Estate as a Per Se Passive Activity
- Tests for Material Participation
- Qualification as a Real Estate Professional
Interest Expense Limitation and QBI
- Implications of Sec. 163(j) After TCJA
- Election Available to Real Property Trades or Businesses
- Impact of the 199A Deduction on Real Estate Activities
Tax Deferral Opportunities
- Current Issues Involving Sec. 1031 Like Kind Exchange
- Investing in Qualified Opportunity Zones
New Rules on Carried Interests
- Issuance of Profits Interest for Services
- New Sec. 1061 and Recharacterization of Gain
- Possible Legislative Changes
Add to Wishlist
Credit
More Program Information
Why Lorman?
Over 38 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on October 27, 2021.
Call 1-866-352-9540 for further credit information.
- CA MCLE 1.5
- Lorman Education Services is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hours of participatory credit.
To earn each credit Lorman offers through the OnDemand learning platform, you need to watch 100% of the program. Also, for certain credits you will need to fulfill additional requirements which will be displayed on the "credits" tab when viewing the course.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
Add to Wishlist
Credit
More Program Information
Why Lorman?
Over 38 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Brian T. Lovett, CPA, CGMA, J.D.
WithumSmith+Brown, PC
- Partner in the East Brunswick, NJ office of WithumSmith+Brown, PC
- Practice emphasizes all aspects of real estate
- Conducts regular seminars and workshops on numerous tax issues impacting the real estate industry
- Author of several publications related to various real estate matters
- J.D. Degree, Rutgers Law School- Camden; B.S. Degree in accountancy, The College of New Jersey
- Can be contacted at 732-964-9343, [email protected] or on Twitter @briantlovett
Add to Wishlist
Credit
More Program Information
Why Lorman?
Over 38 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
All of your training, right here at Lorman.
Pay once and get a full year of unlimited training in any format, any time!
- OnDemand Courses
- Live Webinars
- MP3 Downloads
- Course Manuals
- Executive Reports
- White Papers and Articles
Additional benefits include:
- State Specific Credit Tracker
- All-Access Pass Course Concierge
Questions? Call 877-296-2169 to speak with a real person.
Access to all training products for one year
$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.
