Passive Activity Losses in Real Estate

Passive_Activity_Losses
Understand how to properly capture passive activity income in order to utilize available passive losses.Due to multiple new 2019 rules, this program will present topics that are essential for tax season. We saw the initial introduction of the TCJA mandated rules in the 2018 tax filing season including; Section 199A deductions, interest expense limitations, and limitations on the use of excess business losses. Losses will now require new ordering priorities and computations. The topic will present examples of the relationship between these various new rules. We will also discuss the computations essential for the calculations of net operating losses and how they are utilized after the TCJA. An additional highlight of the program will be a discussion of how to properly capture passive activity income in order to utilize available passive losses.
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Spotlight

This paper will cover several important issues that should be considered throughout the loan origination and documentation process, including issues associated with the preparation and usage of commitment letters, issues relating to the selection and preparation of loan documents, specific provisions with which lenders should be particularly familiar, and common problematic transactions and issues of which lenders should be aware.

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Spotlight

This paper will cover several important issues that should be considered throughout the loan origination and documentation process, including issues associated with the preparation and usage of commitment letters, issues relating to the selection and preparation of loan documents, specific provisions with which lenders should be particularly familiar, and common problematic transactions and issues of which lenders should be aware.

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