Examine significant real estate tax issues and concepts, including planning and compliance topics that emphasize tax elimination or deferral. Discuss the qualified business income deduction (Sec. 199A) as it relates to real estate investments; limited discussion of opportunity zones (Sec. 1400Z-2) relating to real estate; 1031 exchanges; home sale exclusion (IRC Sec. 121); passive activities loss rules; estate planning and gifting with real estate; and California property tax issues, updated for passage of Prop 19 affecting parent-child transfers and transfer of assessments to a new principal residence.
California property taxation - updated in light of Prop 19 passage. Qualified business income deductions [IRC Sec. 199A]. Opportunity zone deferral, related to real estate [IRC Sec. 1400Z-2]. Passive activities loss rules [IRC Sec. 469]. Real estate professional rules [IRC Sec. 469(c)(7)]. Interest expense deduction rules [IRC Sec. 163]. Home sale exclusion [IRC Sec. 121]. 1031 exchanges. Estate planning and gifting with real estate.
Basic knowledge of real estate or tax preparation.
CPAs, CFPs, enrolled agents and attorneys.
Identify important real estate tax and nontax issues. Determine important techniques for deferral, reduction or elimination of taxes related to real estate acquisition, operations or disposition. Identify key tax return disclosures, concepts and procedures.
G. Scott Haislet
G. Scott Haislet, Esq. practices law in the areas of taxation, real estate, and 1031 exchanges. He is president of the Lafayette Exchange Corporation, qualified intermediary for 1031 exchanges. He is a California attorney, CPA, Certified Specialist in Taxation Law, California State Bar Board of Legal Specialization.
Mr. Haislet writes and lectures frequently about tax, real estate, finance and estate planning and legal issues, and has authored continuing education courses for real estate and tax professionals. He also speaks periodically on San Francisco radio regarding real estate (KNBR-680 AM). He is a member of the State Bar of California (Tax Section), the United States Tax Court Bar, the Contra Costa County Bar Association (past Tax Section Chairman), CalCPA and the AICPA. He chaired the CalCPA Education Foundation’s Real Estate Conference in 2004, 2005, and 2006.
Mr. Haislet holds degrees from The University of Michigan School of Business and from Taft University School of Law. He formerly practiced with Price Waterhouse, and was an investment executive with Merrill Lynch.
Non-Member Price $389.00
Member Price $289.00