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Date / Time / Location

Friday, August 30, 2019
8:30 AM - 4:30 PM
Registration: 8:00 AM

NJCPA Learning Center
105 Eisenhower Parkway, Suite 300
Roseland, NJ 07068
973-226-4494

CPE Credits

  • 8.00 CPE Credits in TX

Pricing

  • $279.00 - Member
  • $379.00 - Non Member

Course Developer

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. Learn how to navigate critical issues associated with the relevant returns and plan strategically for your company or clients. Then, discuss in detail how the impact of the Tax Cuts and Jobs Act has had on the real estate industry.

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 and the rules of real estate development
  • Discover how the IRC taxes rental operations and how to calculate gain or loss on the sale of real estate
  • Learn the complex rules of depreciation, bonus depreciation, and Section 179
  • Understand the at-risk rules, passive activity rules and 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

Additional Notes

Course materials are distributed electronically and we’ve passed the savings along to you - registrants save $20 on all 8-hour seminar pricing. To access the materials visit My Events. Download to your laptop or tablet prior to the seminar, handouts are added as received.
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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.

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Pre-Registration Closed

Online pre-registration for this event is now closed.