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Friday, August 30, 2019 Live

Real Estate Tax Boot Camp (E1908061)

8:30 AM - 4:30 PM EDT

Registration: 8:00 AM EDT

NJCPA Learning Center

105 Eisenhower Parkway, Suite 300
Roseland , NJ 07068

8 CPE Credits in TX

OVERVIEW

This course is a ‘deep dive’ into all things real estate tax-related for the mid-level practitioner moving into this complex area. You will deepen your understanding of the complex considerations and strategies that individuals must navigate in acquiring, holding, managing, constructing, and disposing of real estate. You will leave the course able to navigate critical issues associated with the relevant returns and plan strategically for your company or clients. We will discuss in detail the impact the Tax Cuts and Jobs Act continues to have on the real estate industry, as well as the impact of COVID-19.

DESIGNED FOR

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

BENEFITS

  • Learn how to determine the taxpayer’s basis in the property
  • Learn the rules of real estate development
  • Learn how the IRC taxes rental operations
  • Learn how to calculate gain or loss on the sale of real estate
  • Understand the complex rules of depreciation, bonus depreciation, and Section 179
  • Understand when a taxpayer can take advantage of the QBI deduction under Section199A related to rental real estate
  • Understand the at-risk rules
  • Understand the passive activity rules
  • Understand the like-kind exchange rules

HIGHLIGHTS

  • Installment sales
  • Rental operations
  • Depreciation and recapture
  • Determination of basis
  • Passive activity losses
  • At-risk rules
  • Like-kind exchanges
  • Calculation of gain or loss on sale of real estate

COURSE LEVEL

Intermediate

PREREQUISITES

Some experience preparing tax returns involving real estate holdings and transactions

ADVANCE PREPARATION

None

INSTRUCTOR

Susan Smith

Susan Smith, CPA

Surgent Professional Education

Susan Smith manages her own firm specializing in tax planning for individuals and business owners and is also a frequent speaker at tax conferences. Smith was a Senior Manager in the tax departments of Price Waterhouse and Peat Marwick (the predecessor of KPMG). While at Price Waterhouse, she also held the national specialist designation for the real estate and partnership tax practices. During her time at Peat Marwick, Smith led the real estate and tax practices locally. She was an associate adjunct professor at Widener University in the master's taxation program. Her ratings have consistently exceeded 4.7 on a scale of 5.0. Smith is a two-time recipient of the James L. McCoy Discussion Leader of the Year Award for excellence in teaching. And in 2015 and 2016, she received the Surgent Outstanding Discussion Leader Award because of her consistently high evaluations for knowledge and presentation skills. Smith earned her Bachelor of Business Administration degree with an accounting concentration, from the University of Toledo.

PRICING

$279.00 - Member

$379.00 - Nonmember

Pre-Registration Closed

Online pre-registration for this event is now closed.

ADDITIONAL OPTIONS

Print a registration form

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COURSE DEVELOPER

Surgent

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