Real Estate Taxation Full Circle 2024
Overview
We’re all impacted directly or indirectly by the laws of real estate taxation, possibly as an owner, investor, landlord, developer, or real estate professional. This course explores the key principles of real estate taxation from all these perspectives. We’ll discuss personal residences, vacation homes, depreciation, credits, passive losses, qualified business income, installment sales, involuntary conversions, like-kind exchanges, and real estate investment trusts (REITs).
Highlights
- Personal residence and vacation home advantages and traps
- Depreciation, credits, passive losses, qualified business income (QBI)
- Installment sales
- Involuntary conversions
- Like-kind exchanges
- Real estate investment trusts (REITs)
Prerequisites
None
Designed For
CPAs, CFPs, financial advisers, landlords, property managers and real estate professionals.
Objectives
- Determine the key issues in real estate taxation and the impact of recent developments
- Recognize the tax benefits of owning personal residences, engaging in like-kind exchanges, and investing in rental properties
- Identify the opportunities in real estate taxation from the perspective of the owner, investor, landlord, developer, and real estate professional
Preparation
None
Notice
This course is offered by a 3rd party vendor. Login instructions will not be accessible in the My CPE Tracker section of the ISCPA website. Login instructions will be emailed directly to you by California Education Foundation (CalCPA).
Leader(s):
Leader Bios
J. Randy Gardner
Randy Gardner, JD, LLM, MBA, CPA, CFP ® is a professor of Tax and Financial Planning and director of the Certificate in Financial Planning program at the University of Missouri - Kansas City. He is a coauthor of several books on tax issues and is also a highly rated discussion leader. In addition to teaching, Mr. Gardner works as a tax and financial planning consultant for several accounting firms and over 200 individual clients. He also serves on the Editorial Board of The Journal of Financial Planning and on the Board of Examiners of the Certified Financial Planner Board of Standards, and he is a member of the Missouri Society of CPAs. Mr. Gardner earned a Bachelor of Arts degree, cum laude, from Harvard University, his JD and MBA degrees from the University of Kansas, and a Master of Law in Taxation from the University of Missouri - Kansas City 4/06
Non-Member Price $399.00
Member Price $299.00