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OnDemand Webinar

Passive Activity Losses in Real Estate

The Passive Activity Rules have been around for almost 25 years, but there are questions abound regarding some of the latest changes and update rules and regulations as they relate to real estate and the "Real Estate Professional". This OnDemand Webinar will cover the Passive Activity Rules. What it takes to meet the material participation tests, who is a Real Estate Professional, why and how would you group your activities, and should you be aggregating your rental real estate activities? This program will cover the most recent issued Rev. Proc. regarding the grouping requirements and a brief discussion regarding the impact of the 3.8% Medicare contribution tax on passive activity income.


Runtime: 96 minutes
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Why Lorman?

Over 32 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

Code Section 469 Basics

Material Participation Requirements and Alternatives

Qualified Real Estate Professional and Material Participation in Real Estate Rental Activities

Grouping, Aggregation, and Candelaria 469 Disclosures and Elections

2011 Disclosure Requirements Under Revenue Procedure 2010-13

Action Plans Steps the 2011 Tax Year and Before 2010 Filing Season Ends

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Why Lorman?

Over 32 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 Webinar

This course was last revised on July 27, 2011.

Call 1-866-352-9540 for further credit information.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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Why Lorman?

Over 32 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

Michael Kane

Baker Tilly Virchow Krause, LLP

Michael J. Kane

  • Senior tax manager in Baker Tilly Virchow Krause, LLP’s Madison Construction Real Estate Group
  • Practice emphasizes all income tax aspect of real estate (including water parks and hotels), flow through entities, real estate syndications, like-kind exchanges and passive activity loss rules
  • Presented “Passive Activity Loss Grouping and Elections” at the Illinois CPA Society Taxation on Real Estate Conference
  • Develops and delivers internal training on passive activity loss and partnership areas
  • Participated in numerous IRS audits on passive activities from 1990 to present in offices throughout the firm
  • B.B.A. and M.B.A. degrees, University of Wisconsin – Madison
  • Can be contacted at [email protected] or 608.240.2504

Wayne Schiferl

Baker Tilly Virchow Krause, LLP

Wayne T. Schiferl

  • Lead tax partner in Baker Tilly Virchow Krause, LLP Minneapolis Construction Real Estate Group
  • Practice emphasizes all aspects of real estate, flow through entities and the passive activity rules including extensive experience in working with real estate professionals in structuring, planning and exit strategies related to project development and management
  • Develops and delivers internal and external training on real estate and flow through entity tax issues
  • B.S. degree, University of Wisconsin - Eau Claire
  • Can be contacted at [email protected] or 612.876.4800
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More Program Information

Why Lorman?

Over 32 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!

  • Live Webinars
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  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
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* For audio recordings you only pay shipping

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

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Product ID: 386159
Published 2011
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