Tax Reform Has Created HUGE Opportunities
for Clients with Real Estate!
(But, there are also some traps for the unwary you better watch out for!)
Whether you’re a financial advisor, CPA, or tax or estate planning attorney, be sure to listen in on one of the nation’s leading CPAs and tax experts - - Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA, presentation entitled, “Tax Planning for Real Estate Under the Tax Reform Bill”.
In this content-filled, 90-minute presentation, Bob will cover the following:
- Understanding the 20% small business deduction including testing on an entity-by-entity basis
- Developing estate plans for real estate investors while protecting the income tax benefits
- Learning why deleveraging certain entities and increasing debt on other may increase your 20% deduction and reduce your effective tax rate
- Understanding the 30% interest limitation and understand the adverse impact of entity-by-entity basis
- Learn the adverse impact of electing out of the interest limitation and being forced to use ADS depreciation and lose bonus depreciation
- Learn why Section 754 takes an increased importance
- Develop an understanding of cost segregation studies the many benefits and the potential adverse impact under the tax reform bill
- Understand the impact on the NIIT
- Learn about the loss limitations under Sections 461, 465 and 469
- Learn how to compute the 2.5% of assets test including the adverse impact of Section 179 Deductions
- Understand “unadjusted” basis including the trap under the 10 year rule
- Over a dozen easy to understand examples of the 20% and 30% tests, along with bonus depreciation and Section 179 Deductions
- Review of the statutory construction of the 20% small business deduction with an emphasis on real estate
- Traps for lawyers, CPAs and planners doing asset protection and estate planning with multiple entities
- Leading estate and income tax planning strategies for real estate developers and investors
- Learn how to freeze values and retain the opportunity for a step-up
- Treatment of Trusts owns real estate and the potential use of NINGs and other non-grantor trusts
- And much, much more!