Real Estate Tax Update

Instructor

Doug
Van Der Aa

This program addresses the recent changes imposed by recent tax legislation that real estate owners and investors need to know, including Section 199A, the new Section 163(j) interest expense limits and the opportunity to elect out. An introduction to opportunity zones and other important issues will also be addressed.

**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.

Learning Objectives

Apply recent tax legislation affecting real estate tax owners and investors
Identify planning opportunities and potential pitfalls

Major Topics

Recent tax legislation, rules and developments impacting real estate owners and investors
Section 179 for qualified real property
Section 179 for non-residential roofs, HVAC fire protection and security systems
Section 163(j) interest expense limitation, including electing out and ADS depreciation
Introduction to opportunity zones

CPE Credits Available

4 CPE Credits

4: Taxes

Things to Know About This Course

Course Level

Intermediate

Professional Area of Focus

Taxes

Advanced Preparation

None

Intended Audience

CPAs in public practice and industry seeking an update on the latest tax developments impacting the real estate owners and investors

Provider

ACPEN