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CLE: Tax Cuts and Jobs Act – Real Estate

The Tax Cuts and Jobs Act would have a wide impact on various aspects of U.S. federal real estate taxation. This program provides a summary of Tax Cuts and Jobs Act and what it means to your business.  Our team will address:
•   The 20% deduction for income from pass-through entities
•   Impact on Homebuilding Industry
•   New Qualified Opportunity Zones (Capital Gains Deferral and Basis Step-up)
•   Affordable Housing and Low-Income Housing Tax Credits
•   New Markets Tax Credits
•   Historic Rehabilitation Tax Credit
•   Deduction of  property taxes for rental real estate
•   Business interest deduction for commercial real property
•   Required carryforward of excess business losses
•   Carried interest limitations on capital gains
•   Like-Kind Exchanges