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Tax Planning for Real Estate Investors: Acquisition, Ownership and Disposition Structures

Recording of a 90-minute premium CLE/CPE video webinar with Q&A

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Conducted on Wednesday, October 16, 2024

Recorded event now available

or call 1-800-926-7926

This CLE/CPE webinar will provide tax counsel and advisers an in-depth analysis of key tax planning techniques and challenges for real estate investors. The panel will discuss strategies for key tax planning considerations for the acquisition, ownership and ultimate disposition of real estate.

Description

Real estate remains one of the top portfolio items for investors, with thousands of real estate transactions taking place daily. Tax counsel and advisers representing persons in real estate transactions must have a comprehensive understanding of optimal tax planning and structures for the ownership vehicle and the mechanics of the purchase or sale transaction.

For income tax purposes, counsel for buyers and sellers should be prepared to address the tax consequences of various transactions and entity structures, plus the related tax compliance requirements. Tax counsel and advisers must be well versed in the allocation of the purchase price to buyers and sellers, tax considerations for entity versus asset purchases, tax elections under IRC Sections 338 and 754, and the use of 1031 exchanges and qualified opportunity funds (QOFs).

For foreign investors, balancing a variety of tax issues to determine the appropriate ownership vehicle for U.S. property is essential to optimum tax planning. Various ownership structures--whether direct ownership by a non-U.S. person or use of a foreign or domestic corporation, trust, or partnership--each have particular tax consequences for the foreign owner. In addition to entity selection, there are various opportunities and pitfalls in structuring the purchase transaction.

Listen as our panel of tax practitioners goes beyond the basics to provide a comprehensive and practical guide to structuring real estate transactions for tax planning, strategies for maximizing favorable capital gains tax treatment, aggregating rental properties, grouping strategies, and other key tax planning considerations.

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Outline

  1. Tax implications of buying and selling real estate
  2. Tax consequences of various acquisition and ownership structures
  3. Purchase price allocation considerations
  4. Tax strategies for structuring the deal including 1031s and QOFs
  5. Tax issues and opportunities for foreign investors

Benefits

The panel will review these and other key issues:

  • What are the tax implications for buyers and sellers in real estate transactions?
  • What are the key considerations for determining the appropriate entity structure for purchasing real estate?
  • How do you handle purchase price allocations for the buyer and seller?
  • What are the various tax consequences of a foreign person owning U.S. real estate in an individual capacity?
  • What is the impact of blocker corporations and other intermediary entities on the tax treatment of foreign investment in U.S. real estate?
  • How can you utilize 1031 exchanges and QOFs, and what are the current tax rules to consider?

Faculty

McCormick, Patrick
Patrick J. McCormick, J.D., LL.M.

Founder/Managing Partner
McCormick Tax

Mr. McCormick specializes in the areas of international taxation, tax compliance, and offshore reporting...  |  Read More

Rosenfeld, Jeffrey
Jeffrey M. Rosenfeld, Esq.

Partner
Blank Rome

Mr. Rosenfeld concentrates his practice in the area of business tax law. He counsels clients in a broad array of tax...  |  Read More

Sanders, Michael
Michael I. Sanders

Partner
Blank Rome

Mr. Sanders focuses his practice in the area of taxation, particularly in matters affecting partnerships, limited...  |  Read More

Access Anytime, Anywhere

Strafford will process CLE credit for one person on each recording. CPE credit is not available on recordings. All formats include course handouts.

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