NTA2204. Tax Planning Opportunities for Real Estate and Partnerships

This session will cover the latest developments in tax planning opportunities and risks for real estate owners, developers and managers focusing on partnership structures that are the principal choice of entity. We will include a refresher on basic and intermediate transaction planning considerations and advanced creative planning concepts. Included will be a discussion of tweaks in the new Infrastructure law, and the risk of tax law changes, including on the shelf proposals yet to be enacted.

Learning Objectives:

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