Real Estate Taxation: Critical Considerations [RET4]
Time: 12:30pm-4:00pm
Subject:
TaxationCredit Hours:
4.00Price:
Member: $180.00
Non-member: $250.00
Discussion Leader:
Susan Smith, CPA
more info
Susan Smith manages her own firm specializing in tax planning for individuals and business owners and is also a frequent speaker at tax conferences. Smith was a Senior Manager in the tax departments of Price Waterhouse and Peat Marwick (the predecessor of KPMG). While at Price Waterhouse, she also held the national specialist designation for the real estate and partnership tax practices. During her time at Peat Marwick, Smith led the real estate and tax practices locally. She was an associate adjunct professor at Widener University in the master’s taxation program. Her ratings have consistently exceeded 4.8 on a scale of 5.0. Smith is a four-time recipient of the James L. McCoy Discussion Leader of the Year Award for excellence in teaching. And in 2015, 2016, and 2018, she received the Surgent Outstanding Discussion Leader Award because of her consistently high evaluations for knowledge and presentation skills. Smith earned her Bachelor of Business Administration degree with an accounting concentration, from the University of Toledo.
closeWebsite registration for this course closes on August 19, 2025. To register after this date please contact the society at akcpa@ak.net or 907-562-4334.
Full Description
Real Estate Taxation: Critical Considerations (RET4)August 20th, 2025 / 12:30 pm 4:00 pm
Elgee Rehfeld, LLC
9309 Glacier Highway, Suite B-200
Juneau, AK
This course is a 'deep dive' into many aspects involving the taxation of real estate for the mid-level practitioner moving into this complex area. You will deepen your understanding of the complex considerations and strategies that individuals must navigate in acquiring, operating, and selling real estate. You will leave the course able to navigate critical issues associated with the relevant returns and plan strategically for your company or clients. We will discuss in detail the impact that recent tax changes have had on the real estate industry, as well as new credits that are available after the Inflation Reduction Act of 2022.
Major Topics:
- The impact of recent tax legislation on the real estate industry
- Depreciation and recapture
- Determining the basis when acquiring real estate
- Passive activity losses
- Calculation of gain or loss on sale of real estate
- Rental operations
- Installment sales
Learning Objectives:
- Understand the most commonly used forms of ownership for real estate holdings and the scenario-based advantages and disadvantages of each
- Know and be able to apply the key considerations in determinations surrounding depreciation and recapture, like-kind exchanges, and the determination of passive activity losses
- Recognize how recent tax legislation impacts commercial real estate
- Recognize how recent tax legislation impacts homeowners
- Identify components for determining a property's tax basis
Designed For: Accounting and Finance Professionals who advise clients or their company on issues related to the acquisition, operating, and selling of real estate
CPE Credits: 4, Taxation
Level of Knowledge: Intermediate
Prerequisite: Some experience preparing tax returns involving real estate holdings and transactions
Acronym: RET4
Discussion Leader: Susan Smith, CPA
