Real Estate Rules for Sole Proprietors After Tax Reform: IRC 199A, New Deduction and Depreciation Provisions
Changes to Cost Recovery, Business Interest Deductions, Excess Business Losses
This program is postponed. New date TBD.
A live 110-minute CPE webinar with interactive Q&A
This webinar will provide tax advisers and compliance professionals with a practical guide to the impact of the tax reform law on sole proprietorships holding rental real estate. The panel will outline how the Section 199A deduction applies to rental real estate held by individuals, as well as discuss changes to depreciation, loss limitation and carryforward rules, and deductibility of business interest.
- Section 199A applied to sole proprietorships holding investment real estate
- Additional cost recovery provisions
- Changes in depreciable life for certain real property assets
- Bonus depreciation expanded with a five-year phaseout
- Section 179 expanded to include other assets
- Real estate elections to avoid business interest limitation
- Changes to net operating loss treatment
- New 1031 like-kind exchange rules
The panel will discuss these and other important topics:
- What elections are available for real estate investors and professionals to avoid the business interest deduction limitation?
- Potential differences between treatment of real estate professionals and investors under the TCJA
- What changes to depreciation and cost recovery expensing does the TCJA make?
Jeffrey N. Bilsky
Partner, National Tax Office
Mr. Bilsky has more than 20 years’ experience providing tax services to private equity investment funds, capital... | Read More
Mr. Bilsky has more than 20 years’ experience providing tax services to private equity investment funds, capital management investors, complex operating partnership and corporate ventures, REITs, and commercial real estate companies. He has expertise in structuring partnership fund groups and modeling complex partnership calculations such as Section 752 liability allocations, Section 704(c) allocations, and maintenance of Section 704(b) capital accounts.Close
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