TOPICS
FOR REAL ESTATE PROFESSIONAL

All seminars are 2.5 hours
See calendar for dates, times and locations

1. Tax issues related to investment in real estate - Understanding the tax benefits, limitation on losses and special tax issues related to real estate.

2. How to choose the right type of entity for your business and real estate investments?
     a. Sole proprietorships
     b. Corporations
          i. “C” Corporation
          ii. “S”  Corporation
     c. Partnerships
     d. Limited liability Companies
     e. Joint ownership of real estate by individuals

3.  How to choose the right loan for your property?

4. Sales and exchanges of real estate:  Tax issues including; 
     a. Capital gain treatment
     b. Tax deferred exchanges (IRC Section 1031)
     c. Dealer vs. investor status
     d. Installment sales
     e. Real estate foreclosures and
     f.  Other tax issues.

5. Purchase of Personal Residence
     a. Qualified Residence interest expenses
     b. Sale of a personal residence
     c. Conversion of residence to rental or business
     d. Property rented to a relative
     e. Income and deductions from vacation homes
     f.  Electing out of treatment as debt secured by qualified residence

6. Real Estate ownership – Analyzing the risks, benefits and choices of investing

7. Real Estate Acquisitions - Successful Negotiating Strategies

8.  Real Estate Partnerships – How to structure a deal among partners.  Topics include:
      a. Business aspects of a well structure deal
      b. Tax issues:
          1. Special allocation of losses
          2. Guaranteed payments
          3. Passive losses
          4. Basis in partnership interest
          5. At risk limitations