{"product_id":"connors-members-taxation-of-real-estate-investments-p-em-including-an-update-on-all-obbba-implications-br-full-day-or-2-half-days-br-em-p","title":"\u003c!--Connors Members--\u003e2026-27 Taxation of Real Estate Investments \u003cp\u003e \u003cem\u003e Including An Update on All OBBBA Implications \u003cbr\u003e (Full-Day or 2 Half-Days) \u003c\/br\u003e\u003c\/em\u003e\u003c\/p\u003e","description":"\u003cp\u003eCombining the real-life experience of working with numerous CPA firms and tax professionals around the country with comprehensive easy-to-read materials containing pertinent examples and illustrations, this powerful course will provide you with the most recent and up-to-date tax changes. You'll receive answers to all your tax questions in an accessible PDF manual covering all of the latest federal legislative issues with hyperlinks to all of the source documents cited in the text should you desire additional detailed information on any particular item. Written by renowned tax expert, John J. Connors, JD, CPA, LLM, this course covers all the bases: recent OBBBA changes, impact of passive loss rules and 3.8% Medicare surtax on rental properties, interest expense incurred to acquire real estate and the Sec. 163(j) election, best type of entity to hold real estate, as well as a myriad of common consulting issues taxpayers encounter with regard to real estate investments. \u003cspan style=\"text-decoration: underline;\"\u003e\u003cstrong\u003eThis course includes a detailed 500 page manual for all attendees!\u003c\/strong\u003e\u003c\/span\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eClick \u003c\/strong\u003e\u003ca href=\"https:\/\/cdn.shopify.com\/s\/files\/1\/2242\/3459\/files\/Real_Estate_Taxation_Guide_-_TOC.pdf?v=1776646496\" target=\"_blank\" rel=\"noopener\"\u003e\u003cspan style=\"text-decoration: underline;\"\u003ehere\u003c\/span\u003e\u003c\/a\u003e\u003cstrong\u003e to view a detailed table of contents of the 500 page manual.\u003c\/strong\u003e\u003c\/p\u003e\n\u003ch2 style=\"text-align: left;\"\u003e\u003cstrong\u003e\u003cspan style=\"text-align: left !important; font-family: Montserrat !important; text-transform: uppercase; font-size: 15pt;\"\u003eTopics \u0026amp; Learning Objectives Include:\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cul style=\"text-align: left; text-indent: -12px; margin-left: 10px;\"\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eNew OBBBA write-off for “qualified production facilities”\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003e“Electing real estate trades or businesses” \u0026amp; avoiding Sec. 163(j) limit on mortgage interest expense - Is it worth it?\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eComplete coverage of the technical correction on “qualified improvement property” (QIP)\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eWhen does rental income count as QBI?\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eWhen are rents reclassified as additional SSTB income?\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eWhen should “aggregation election” be made for Sec. 199A purposes?\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eWhen should “grouping election” be made for Sec. 469 purposes?\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eShould investors hold real estate in REITs v. outright for Sec. 199A purposes?\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003e Taking Sec. 179 on “qualified improvement property” and other real estate assets\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eUnder what circumstances can Sec. 179 be taken on HVAC units?\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eWhat seven types of real estate qualify for bonus depreciation?\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eHave these rapid write-offs resurrected the Sec. 1250 depreciation recapture rules on commercial real estate?\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eUsing Form 3115 to catch up on missed depreciation deductions\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eHandling repair expenses for rental properties, including the use of the increased “de minimis” exception\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eImpact of PAL Rules \u0026amp; 3.8% Medicare Surtax on real estate investments\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eWhen grouping elections should be made to avoid the PAL rules, as well as the 3.8% Medicare surtax\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eCommon misunderstandings persist with the passive loss rules and rental properties\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eExceptions for “real estate professionals” and grouping of “self-rental activities”\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eTaking K-1 rental losses - impact of at-risk rules and “qualified nonrecourse real property indebtedness”\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eHow death, divorce or second marriages can result in restrictions on suspended PAL loss carryovers\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eForm 982 and COD income from forgiveness of mortgage debt\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eIncreasing values of real estate holdings making LKEs and cost seg studies more popular\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eImpact of “non-qualified use rules” on conversion of rental\/vacation homes to principal residences \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eUsing Sec. 754 election to step up inside basis of real estate held by LLCs; impact on QBIA for Sec. 199A\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eInterest expense tracing rules and real estate mortgages\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eSpecial rules for qualified second residences and home offices\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan style=\"font-size: 15px;\"\u003eDistinguishing real estate developers v. mere investors - inventory v. capital assets\u003c\/span\u003e\u003cspan style=\"font-size: 15px;\"\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"font-size: 15px;\"\u003eAll of these issues will be examined, along with numerous client examples and planning tips.\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cem\u003eProf. John Connors is one of the most knowledgeable tax lecturers in the nation. He has the ability to simplify the most complex tax rules. Bring in all your tax questions and get a CORRECT answer.\u003cbr\u003e\u003c\/em\u003e\u003c\/p\u003e\n\u003cdiv class=\"primary-box\"\u003eProgram Level: Overview\u003c\/div\u003e\n\u003cdiv class=\"primary-box\"\u003e\n\u003cspan\u003ePrerequisites\u003c\/span\u003e: Basic Knowledge of Federal Taxation\u003c\/div\u003e\n\u003cdiv class=\"primary-box\"\u003eAdvance Preparation: None Required\u003c\/div\u003e","brand":"aceseminars","offers":[{"title":"All New Pre-Recorded Webinar Full-Day \/ 5-12-26 9AM-5PM EST \/ \u003cp style=\"background-color: #f50707; color: #ffffff;\"\u003e NOTE: The webinar option is available as a pre-recorded webinar only. 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