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This article features a look at some of the technical aspects of IFRS as they relate to accounting for real estate properties.

EisnerAmper’s Real Estate Services Group created an e-book to address some of the most advantageous tax-saving opportunities available to local and national real estate developers and investors, including those changed by the TCJA.

Self-directed individual retirement accounts (“SDIRAs”) can be an effective investment vehicle. But when using an SDIRA to invest in real estate, there are certain nuances you need to understand in order to maximize investment potential.

A discussion of how, under Rev. Proc. 2021-29, eligible partnerships have until October 15, 2021 to again file an amended partnership return and amended Schedule K-1s to more quickly account for certain changes enacted by the Consolidated Appropriations Act.

A discussion of how owners of residential rental property that was placed into service before January 1, 2018 may be affected positively by new guidance from the IRS and should evaluate the required implementation of such guidance.

This article examines research and reports concerning IRC Sec. 1031 exchanges and potential tax changes.

The top three considerations for a real estate company that is targeted in a de-SPAC transaction, which is the process of a SPAC merger with a target company.

A look at the major trends in and key economic impacts on commercial real estate for 2021, including industrial, multifamily, retail, hospitality and office.

This articles shines a light on how the pandemic has forced investors to further refine their hunt for new deals, shifting property type and market preferences while continuing their search for relative yield.

While there are similarities, there are certain discrete differences between the SPAC model and the traditional real estate private equity fund model, and it is critical that investors as well as real estate sponsors and managers consider how SPACs may impact and play a role in the real estate industry.

Tax and non-tax considerations in owning or investing in foreign real estate in a foreign country, tax credits and reporting requirements.

This article contains considerations for real estate professionals to help them lower their tax burden.

The FASB has issued Accounting Standards Update (“ASU”) 2020-04, Reference Rate Reform (Topic 848), addressing the effects of reference rate reform on financial reporting.

This article examines the issue of debt boot on relinquished and replacement properties, which can create a ‘tax trap’ for taxpayers using IRC Sec. 1031 exchanges.

This article takes a look at the treatment of expenses -- referred to as operating escalations or common area maintenance (“CAM”) – as they are defined in the leases of retail, office, and industrial tenants.

The IRS released proposed regulations that amend the existing regulations to add a definition of real property that reflects statutory changes limiting IRC Sec. 1031 to exchanges of real property.

Private Letter Ruling 202012003 discusses a fact pattern involving storage warehouses and the many nuances surrounding them and focuses on four questions of particular relevance to REITs.

REITs are allowed a deduction for dividends paid to shareholders, which most often wipes out federal income, and therefore no federal income tax is paid by a REIT. As is typical under the Internal Revenue Code (“IRC”), however, something beneficial comes at a cost (i.e., complexity).

Recent REIT tax law changes have made ownership subject to a variety of organizational, income, asset and distribution requirements.

A discussion of the state of the real estate industry and its sustained growth, including lowering interest rates; sectors including office, multifamily, industrial, retail and lodging; and investment considerations for 2020.