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Date / Time / Location

Monday, December 16, 2019
8:30 AM - 4:30 PM
Registration: 8:00 AM

DoubleTree Suites by Hilton515 Fellowship Road North
Mount Laurel, NJ 08054-3404
856-778-8999

CPE Credits

  • 8.00 CPE Credits in TX

Pricing

  • $279.00 - Member
  • $379.00 - Non Member
Taxation specific to the real estate industry is replete with special tax laws that are complex and associated with the real estate industry. The seminar explores how partnership taxation applies in many areas of the real estate industry.

Designed For

CPAs in public practice or industry that practice in the real estate industry.

Benefits

  • Plan and comply with taxation provisions affecting partnerships,LLCs, & corporations
  • Recognize opportunities to mitigate tax burdens
  • Work with clients and associates to structure real estate deals providing a favorable tax status
  • To effectuate a successful Section 1031 Tax Deferred Exchange
  • The tax treatment of cancellation of indebtedness issues
  • Strategies for exiting partners

Highlights

  • Disposition of real property, including Section 1031 exchanges, contributions of real property and involuntary conversions
  • The tax implications of abandonment of a partnership interest and deduction for a worthless partnership interest
  • Recourse and nonrecourse debt allocations
  • Cancellation of indebtedness tax issues, covering Section 108, including insolvency and bankruptcy relief provisions
  • Computing amount of qualified property to compute limits for any qualified business income deduction added by the Tax Cuts and Jobs Act
  • Determine if rentals rise to the level of a trade or business to determine if the qualified business income deduction added by the Tax Cuts and Jobs Act is available
  • Dealer versus investor substance issues and tax effects
  • Valuation of real estate partnership interests for estate planning and gains on disposition of a partnership interest
  • Tax treatment of lease acquisition and cancellation costs
  • Complexities of Section 467 lease arrangements
  • Passive activity, tax basis and at-risk basis limitations
  • Planning techniques to reduce taxes upon disposition of real property

Course Level

Intermediate

Prerequisites

General tax knowledge.

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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Don Cochran

Don Paul Cochran, CPA, J.D., CFP, CRC
Nichols Patrick CPE, Inc.

Don Paul Cochran, JD, CPA, is a solo practitioner in Apple Valley, Minnesota. His 36 years of practice has been focused primarily in the areas of small business legal and tax consulting, and individual tax, estate, and financial planning. Don has practiced law in both Iowa and Minnesota. He is a member of the Minnesota and Iowa State Bar Associations and the Minnesota Society of CPAs. As a program instructor with Nichols Patrick CPE, Inc., Don is much sought after as a presenter of CPE seminars sponsored by state societies of CPAs, CPA firms, and associations of CPAs. Don is also a featured speaker at several national tax conferences.

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