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 […]

Real Estate Group Newsletter – Summer 2017
ORBA’s Real Estate Group Newsletter is a quarterly publication focused on effective real estate practice management. The Summer 2017 issue includes two articles: “Exercise Caution with Joint Venture Financing” and “Is a Prospective Commercial Tenant creditworthy?”

Real Estate Group Newsletter – Spring 2017
ORBA’s Real Estate Group Newsletter is a quarterly publication focused on effective real estate practice management. The Spring 2017 issue includes two articles: “IRS Updates Tangible Property Regulations for Small Taxpayers for 2016 Tax Year” and “New Tax Law Offers PATH to Savings.”

Real Estate Group Newsletter – Winter 2017
ORBA’s Real Estate Group Newsletter is a quarterly publication focused on effective real estate practice management. The Winter 2017 issue includes two articles: “Passive Activity Self-Rental Rule Applies to S Corporations ” and “The Tax Court Weighs In: Lessee's "Project Costs" Payment is Rental Income for Lessor.”

Real Estate Group Newsletter – Fall 2016
ORBA’s Real Estate Group Newsletter is a quarterly publication focused on effective real estate practice management. The Fall 2016 issue includes two articles: “Limited Liability Companies May Have Some Liability Limitations” and “IRC Section 1231: It's the Best of Both Worlds ”

Real Estate Group Newsletter — Summer 2016
ORBA’s Real Estate Group Newsletter is a quarterly publication focused on effective real estate practice management. The Summer 2016 issue includes two articles: “Ask the Advisor: How Can I Maximize Escalation Income?” and “FHA Developments Could Affect Your Profitability.”

Real Estate Group Newsletter — Winter 2016
ORBA’s Real Estate Group Newsletter is a quarterly publication focused on effective real estate practice management. The Winter 2016 issue includes two articles: “Triple Net Leases: Advantages and Disadvantages for Landlords” and “The IRS is Watching Real Estate Donated to Charity.”