NTA2123. Tax Planning Opportunities for Real Estate and Partnerships

Presentation will focus on current regulatory and judicial developments, as well as any new legislation enacted intended to pay for social infrastructure programs, as they affect real estate and partnerships. In addition, the presentation will focus on current issues for investments in Opportunity Zones, gain recharacterization transactions under the final Section 1061 regulations, and new entity level tax deductions for state income taxes paid related to real estate trade or business income.

Learning Objectives:

• Obtain advanced knowledge regarding current changes in the tax laws as they affect real estate and partnership taxation.
• Learn about tax planning opportunities, and pitfalls, for real estate trades or businesses, with a focus on the impact on those operating as partnerships.