Surgent's Real Estate Taxation: Critical Considerations (RET4)

Course Details

Date

Monday, September 16, 2019

7:30am – 11:00am

Field of Study

Taxation

Course Number

SU0203

CPE Credit

4.0 hours CPE credit

Level of Knowledge

Intermediate

Vendor

Surgent McCoy CPE, LLC

Prerequisites

Some experience preparing tax returns involving real estate holdings

Description

In this course, we will address critical considerations that a mid-level practitioner needs to understand when moving into the complex area of advising clients and preparing returns related to the acquiring, holding, managing, constructing, and disposing of real estate. You will leave the course able to navigate many of the key issues associated with the relevant returns and plan strategically for your company or clients. We will also discuss the significant impact the Tax Cuts and Jobs Act has had on the real estate industry.

Highlights

  • Depreciation and recapture
  • Passive activity losses
  • Determination of basis
  • Determination of gain or loss on sale of real estate
  • Taxation of rental operations
  • Installment sales

Objectives

  • Understand the most commonly used forms of ownership for real estate holdings and the scenario-based advantages and disadvantages of each
  • Know and be able to apply the key considerations in determinations surrounding depreciation and recapture, determination of basis, installment sales, rental operations and the determination of passive activity losses

Designed For

CPAs who advise clients or their company on issues related to the acquisition, holding, management, and disposition of real estate

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

$139.00
Non-Member Fee

Applicable if you are not a HSCPA member.

$169.00
Your Price $169.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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