Real Estate 199A Aggregation and 469 Grouping Rules: Real Estate Professionals and Safe Harbor Election
Recording of a 110-minute CPE webinar with Q&A
This webinar will discuss strategies for real estate professionals, agents and investors after tax reform. The release of final Section 199A regulations provided guidelines for the 20% QBI deduction and Notice 2019-07 provided a welcomed 250-hour safe harbor that qualifies rental real estate to be treated as a trade or business. The panel will explain 199A and the final regulations, depreciation, grouping under Section 469, aggregating properties under 199A, deductible expenses, and planning techniques for real estate owners after tax reform.
Outline
- 199A and the new safe harbor
- Aggregation and 199A
- Grouping under Section 469
- 163(j) interest limitation
- Depreciation after tax reform
- Meals and entertainment after tax reform
- Best practices for real estate enterprises
Benefits
The panel will review these critical issues:
- Meeting the new trade or business safe harbor
- Aggregating real estate properties under 199A
- Grouping properties to materially participate
- Maximizing the higher depreciation thresholds
- Maximizing the 20% QBI deduction
Faculty

Brian T. Lovett, CPA, JD
Partner
Withum Smith+Brown
Mr. Lovett has extensive experience serving the tax needs of both public companies and closely-held businesses,... | Read More
Mr. Lovett has extensive experience serving the tax needs of both public companies and closely-held businesses, including all aspects of tax compliance for partnerships and corporations. He advises clients with regard to the structure and tax consequences of new business ventures, and assists with restructuring existing businesses for increased tax efficiency. Prior to joining his firm, he was with a “Big 4” accounting firm, working closely with large, multinational real estate investment companies.
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Guinevere M. Moore
Shareholder
Moore Tax Law Group
Ms. Moore serves as an attorney and a professional partnership representative to her clients. She has over a decade of... | Read More
Ms. Moore serves as an attorney and a professional partnership representative to her clients. She has over a decade of experience representing taxpayers in high stakes disputes with the IRS. She represents taxpayers before the IRS and in litigation before the United States Tax Court, United States District Courts, Courts of Appeals, and the United States Supreme Court. She particularly enjoys her client counseling role and advising clients on how to navigate a dispute with the IRS. Ms. Moore also serves as Executive Director at US Partnership Representative, Inc.
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Kira Wheat
Senior Tax Manager
DHJJ
Ms. Wheat has over 14 years of experience serving a diverse client base, including high net worth individuals and... | Read More
Ms. Wheat has over 14 years of experience serving a diverse client base, including high net worth individuals and closely held businesses. She has expertise in the real estate, family office, service and investment fund industries. Ms. Wheat’s skills include a deep knowledge of individual, trust and partnership tax. She works extensively with real estate developers and operators as well as wealthy families. Her standard services include tax compliance as well as tax planning and consulting on the best paths for her clients.
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