Structuring a Real Estate Installment Sale: Tax Benefits and Pitfalls, Depreciation Recapture

The Booming US and World Economies, Jobs, Inflation, Unemployment, Consumer Confidence Can they support more growth? What to expect in 2019, and beyond. The Looming Impact of Rising Rates including how many interest rate hikes are likely in 2019 and when the shockwaves will hit real estate the hardest. This is an important consideration for making buy, hold, and sell decisions. The Story of Apartment Trends in 10 Dynamic Charts Why does workforce housing rent growth continue to be far above both the 10 year and the 30 year trend lines, this late in the cycle? Best Cities in the US for Real Estate in 2019 Single Family, Multifamily and New Development. Top picks from Forbes, Realtor.com and Yardi.

Lease defaults are at a record high and vacancies are mounting, providing significant leverage to tenants in lease negotiations. Tenants seeking to benefit from current market conditions are pressing for restructured lease terms, including reduced rent and other midterm concessions. Moreover, tenants concerned about their landlords financial stability are insisting upon subordination, non-disturbance and attornment agreements to protect themselves. At the same time, tenants with failing businesses are pursuing lease workouts to avoid eviction.

Luke Dixon and Claire Talbot share their insights on residential vs commercial real estate, the difference between the two, when is the best time to invest in each and how investors can access commercial real estate.

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.