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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.

The impact of tax reform on the real estate sector that includes bonus depreciation, acquisitions, new construction, business interest expense limitations, Section 179 expensing, cost segregation, tax strategies and more.

Using a failed 1031 exchange in order to both achieve tax objectives as well as avoid any unintended tax consequences, such as this installment sale provision. Further, this approach has risks, such as the inability to locate replacement property.

An examination of the issues to consider and steps to take for real estate investment managers focusing on building a fully integrated institutional investment platform covering all functions.

International real estate investment trusts (REITs) and private equity funds account for the majority of worldwide real estate investment. Financial reporting is a key ingredient in managing risk of overseas investing. This article features a comparison of U.S. GAAP and IFRS reporting.

A look at the financial reporting framework for small and medium-sized entities and their applicability to the real estate sector. Includes qualifications, how to apply the principles and how it differs from other accepted accounting frameworks.

Managers should analyze the tax impacts of real estate dispositions and the income generated from such properties as well as the potential impact of the IRC Sec. 199A deduction for real estate fund investors.

The TCJA has been in force for more than a year, but not all of its provisions have been fully clarified. For insight into these and others changes to the middle-market landscape, Crain’s turned to experts in the accounting and advisory world.

The UBIA provisions of IRC Sec. 199A will allow real estate developers and investors to achieve significant tax savings as compared to the rules in place for 2017. However, it does create added complexity in making the annual calculations.

When Amazon announced that its second headquarter location would be partially located in Long Island City many speculated that its selection of Long Island City might have been related to the site’s designation as a Qualified Opportunity Zone.

Financial Reporting Update: Implementation guidance in FASB Accounting Standards Codification Topic 805 resulted in many real estate transactions being accounted for as an acquisition of a business including intangible assets such as a lease.

The IRS issued proposed regulations on the new business interest expense deduction limitation under IRC Sec. 163(j), as modified by the Tax Cuts and Jobs Act (the “TCJA”). This alert focuses specifically as they relate to real estate entities.

Section 1031 of the Internal Revenue Code now allows for the deferral of tax arising from gains solely on the sale of real property. This limitation to real property was a significant change from rules that applied prior to 2018.

The tax implications of a real estate private equity fund are commonly analyzed in the planning and formation phase of a new fund. Fund managers need to understand what type of income a fund will generate to ensure proper reporting to investors.

Todd Hankin, Partner-in-Charge of the Audit and Assurance Practice in California at EisnerAmper, sits down with Julia Boyd Corso, Co-President of Interstate Equities Corporation (IEC), to discuss her outlook for real estate investing.

In light of US tax reform, some private equity and venture capital firms are revisiting their LPAs to change the way carry is paid out. Private Funds Management interviews David Helprin of our financial services group about the rethinking of carried interest.

Lisa Knee, a tax partner and National Leader of the firm’s Real Estate Private Equity Group, discusses how the Tax Cuts and Jobs Act created opportunities for investments in the private equity real estate market, the overall impact of the new tax law on real estate and more.

A commonly used strategy in real estate private equity funds is the use of a line of credit to finance acquisitions. It is important for fund sponsors and investors to consider the possibility of tax implications resulting from this practice.

Under the Tax Cuts and Jobs Act, significant changes were made to bonus depreciation under Section 168(k) of the Internal Revenue Code. A detailed listing of the significant changes under the Tax Act are presented.