Real Estate Blog

Blogs January 15, 2021 Be on the Alert for IRS Inquiries Regarding QOF Investment

The IRS is strictly enforcing the above reporting requirements for qualified opportunity zones and qualified opportunity funds, including the proper filing of Forms 8996, 8997 and 8949.

Blogs January 13, 2021 The Potential for Increased Depreciation Expense for Residential Real Estate Owners

The 2020 Consolidated Appropriations Act could help the real estate sector by allowing certain assets that were previously depreciated over 40 years to be depreciated over 30 years.

Blogs January 06, 2021 Issues Impacting Local Real Estate

A recent roundtable of Bay Area real estate principals yielded an insightful discussion of current topics of focus. This article features coverage of discussion centered on the current tax environment and general business concerns.

Blogs October 05, 2020 GAAP vs. Tax: Considerations for Loan Reporting of Real Estate Entities

The pros and cons of GAAP versus the tax basis of accounting when entering into a loan agreement. For example, one key factor is the impact of net operating income on loan reporting.

Blogs August 07, 2020 Syndicated Conservation Easements Still a Priority for IRS

A discussion of the IRS treatment of syndicated conservation easements, including Oakbrook Land Holdings LLC v. Commissioner.

Blogs July 15, 2020 Webinar: An Investment, Development, and Financing Outlook for Key National Markets Featuring CRE LGBTQ Leaders

A recap of the recent EisnerAmper/CRE event focused on challenges within the real estate business including current market conditions, how the speakers’ own sub-industries are being affected, how different cities plan to reopen business, investing an…

Blogs June 22, 2020 Understanding the GAAP and Tax Differences Between Syndication and Organization Costs for Private Equity and Real Estate Private Equity Funds

An overview of the treatment of organizational costs and syndication costs for private equity or real estate private equity funds under U.S. GAAP versus the Internal Revenue Code.

Blogs March 11, 2020 New Jersey Enacts Pass-Through Entity Tax Election to Combat $10,000 SALT Cap

NJ Governor Phil Murphy signed into law SB3246 in January 2020, the “Pass-Through Business Alternative Income Tax Act,” that enacts some type of entity-level tax on pass-through entities (PTEs).

Blogs March 11, 2020 What the Fed Report on U.S. Household Debt Means for Housing

The Q4 2019 Fed report on household debt shows a record high. Will this make it more difficult for home buyers to get mortgages, or will historically low unemployment along with recent growth in wages offset that?