Concurrent Session Onsite and Online

COR2203. Real Estate Tax Legislation: Update and Outlook

This session will review and analyze recent developments related to real estate and partnership tax legislation, including pending proposals and their likelihood of enactment. The discussion will evaluate the potential impact of recent and proposed tax legislation on real estate ownership, investment, and development. In addition, the session will consider the outlook and prospects for major changes in tax policy going forward that could impact real estate in the years ahead. Topics will include: new, energy-related tax incentives; potential tax incentives for property conversions; the pending expiration of provisions in the Tax Cuts and Jobs Act, such as the section 199A pass-through business income deduction; and proposed changes related to capital gains, like-kind exchanges, and carried interest.


Learning Objectives:

  • Analyze recent and proposed real estate-related tax legislation, including prospects for enactment
  • Compare the potential economic and other consequences of the pending tax policy proposals
Date/Time
–
CPE Credits
1.5
NASBA Field of Study
Specialized Knowledge
Level
Intermediate
Prerequisites
3-4 Years in the Profession
Advanced Preparation
None
Session Tags
Real Estate
Speakers
Image of Ryan McCormick

Ryan McCormick

JD
Senior Vice President & Counsel
The Real Estate Roundtable