Content Provider
Smithgambrellrussell
Handout Materials
Presentation Slides
Additional Materials
Webinar Technical FAQs
Realestatetaxreform smithgambrell

REAL ESTATE AFTER TAX REFORM: WHAT OWNERS, DEVELOPERS AND INVESTORS NEED TO KNOW

Cost Free
Presentation Length 1.0 hour

Recorded DateJanuary 14, 2019
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

This webinar will provide short and simple explanations of the most important changes affecting real estate under the Tax Cuts and Jobs Act of 2017, including:


  • Like-kind exchanges.

  • Expensing new and used assets.

  • Application of the 20% pass-through deduction for real estate activities.

  • Choice of entity for real estate: c corporations vs. Pass-throughs.

  • New carried interest rules.

  • Foreign investment in U.S. real estate.

  • The interest expense cap.

  • The state and local tax deduction cap.

  • The new nol limitation.

  • Reit changes.

  • Estate and gift tax changes.

Not logged
PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
Linkedin
Smithgambrellrussell

Joe’s practice focuses on corporate, tax and finance. He is involved with a wide variety of businesses and transactions, and has extensive experience in - Structuring M&A transactions, from both the buyer and seller sides; - Negotiating executive compensation arrangements (qualified and non-qualified); workouts, restructurings and bankruptcy; corporate transactions; partnerships and LLCs; financial products; - Tax aspects of real estate development, property finance, and like-kind exchanges; international transactions (both inbound and outbound); and - Tax-exempt organizations (including healthcare, advocacy and religious organizations). In addition to transactional work, Joe represents clients in tax controversy work, including audits, appeals, National Office submissions, and regulatory hearings, as well as Tax Court and District Court litigation Joe is a frequent writer and speaker on a variety of business, tax and finance topics. He has published almost 100 articles in journals or in-house newsletters, and has participated in over 60 presentations or seminars. His articles have appeared in the National Law Journal, Mergers & Acquisitions magazine, Tax Notes Today, the Journal of Real Estate Taxation, the Journal of S Corporation Taxation, the Journal of Multistate Taxation, Tax & Finance Newsletter, and the NYU Institute on Federal Taxation. In addition, he has spoken at meetings and seminars organized by numerous organizations, including the American Bar Association, the White House Conference on Small Business, the U.S. Small Business Administration, the Georgia Electronic Commerce Association, the Federation of Exchange Accomodators, the International Reinsurance Conference, the Service Corps of Retired Executives, the American Health Lawyers Association, the Southeastern Health Law and Policy Forum, and the United Way, as well as several panel-type TV discussion programs. Joe is admitted to practice in Georgia, the District of Columbia and Louisiana.

About Our Presenter

Smithgambrellrussell
Since Smith, Gambrell & Russell, LLP began practicing law in 1893, we have pursued a vision of building one of the country’s premier full-service business firms. Today we serve corporate counsel and corporations across the globe from offices in Atlanta, Georgia; Frankfurt, Germany; Jacksonville, Florida; New York, New York and Washington, D.C. Our attorneys are focused in primary disciplines featuring more than 45 specialized practice areas. Our clients welcome guidance in specific areas of law and value attorneys who can deliver specialized levels of legal service within those areas. Our goal is to provide swift, expert and cost-effective legal support to our clients. With 120 years of experience practicing law across the globe, we have developed a practice designed to get your business done quickly and efficiently while assigning the right talent to give you the help you need.