Real Estate Group Newsletter – Winter 2020
ORBA's Real Estate Group's winter newsletter offers insight into IRR waterfalls and provides information on commercial gross-up provisions.
Real Estate Group Newsletter – Fall 2019
Our Real Estate Group's fall newsletter highlights a new tax deduction for qualified business income under the Tax Cuts and Jobs Act and also offers the latest Tax Tips for Real Estate.
Real Estate Group Newsletter – Summer 2019
Our Real Estate Group's summer newsletter highlights a recent case involving a real estate developer that illustrates how the IRS — and the U.S. Tax Court — generally see through business tactics that have stretched the definition of “marketing” to claim some questionable federal income tax deductions related to their boating hobby. This newsletter also offers a Qualified Opportunity Zones (QOZs) update and touches on the IRS's proposed regulations.
Real Estate Group Newsletter – Spring 2019
Our Real Estate Group's Spring 2019 Newsletter provides an update on the IRS's “compliance campaign” against large land developers of residential communities for improper use of the more taxpayer-friendly completed contract method (CCM) of accounting, as well as advice on what not to do in like-kind exchanges.
Real Estate Group Newsletter – Winter 2019
Our Real Estate Group's Winter 2019 Newsletter discusses seller financing and if it's a viable option for investors, as well as insight on the Opportunity Zone tax incentive.
Real Estate Group Newsletter – Fall 2018
Our Real Estate Group's Fall 2018 Newsletter offers insight on the new lease accounting standards, and well as the adjustments to like-kind exchanges under the new tax law.
Real Estate Group Newsletter – Summer 2018
How to opt out of the new partnership audit rules Anita Wescott, CPA Many real estate businesses are formed as partnerships. Beginning this year, the IRS is applying new procedures to its partnership audits. Under the procedures, any adjustments and penalties after an audit generally will be assessed against the partnership itself, rather than against […]
Real Estate Group Newsletter – Spring 2018
Is a General Partner Fund Right for Your Deal? Justin Sylvan, CPA The process to launch a private real estate fund involves navigating a variety of structural complexities and business challenges. As the real estate boom reaches new heights, real estate private equity sponsors are becoming increasingly constrained and looking for new ways to fund […]
Real Estate Group Newsletter – Winter 2018
Sitting Pretty – Real Estate Industry Among the Big Winners on New Tax Law Jeffrey Newman, CPA, JD By passing the Tax Cuts and Jobs Act (TCJA) in late December 2017, Congress granted the holiday wishes of many involved in real estate. While the TCJA brought good cheer for the business community in general, the […]
Real Estate Group Newsletter – Fall 2017
Is it Time to Revisit Captive Insurance? Jeff Newman, CPA, JD Many businesses use captive insurance companies to meet their risk management needs, control costs and reduce taxes. Recent developments have created new opportunities to take advantage of captives. At the same time, new restrictions designed to curb perceived abuses of micro-captives may require some […]