Ideas & Insights

If your company owns or leases energy-efficient commercial buildings, you may be eligible for a deduction for associated property costs.

QOZ funds, operating businesses and private investors should understand the practical application of the final QOZ regulations.

The final Qualified Opportunity Zone regulations include several taxpayer favorable improvements over the proposed regulations.

In the rush to take advantage of the qualified opportunity zones program, taxpayers may overlook the benefits of state and local tax credits

An update on the tax and accounting developments, macroeconomic outlook, trends and policies affecting the real estate industry.

Puerto Rico has enacted new legislation to provide additional tax benefits for investing in projects in PR opportunity zones.

Canadian firms need to be aware of significant Canadian tax pitfalls that may arise when considering investments into opportunity zones.

The second round of Qualified Opportunity Zone regulations may spur taxpayer confidence and financial implications will drive investment.

Exploring ways to incorporate qualified opportunity fund investments into your overall estate and gift tax plan.

Varied taxable income can lead to fluctuations in the real estate life cycle. Minimize exposure to phantom income with these considerations.

Specially designated districts designed to fuel economic growth where development has been stagnant offer investors tax-saving options.

The new revenue guidance has cleared the way for businesses and investors to invest in opportunity zones and drive economic growth.

The new Qualified Opportunity Zone regulations answer many questions that favor taxpayers, though some questions remain.

To make opportunity zone projects as financially viable, developers need to consider state and local tax credits beyond QOZ incentives.

RSM partner Troy Merkel discusses qualified opportunity zones and their tax benefits with RealCrowd’s CEO Adam Hooper.

Join RSM for an update on the tax and accounting developments, trends and policies affecting the real estate industry.

Companies may be able to realize additional tax savings through state tax credits and other incentive programs.

The proposed regulations address many concerns around qualified opportunity zones but questions remain to be addressed in further guidance.

Learn more about how a taxable REIT subsidiary was created to perform activities that cannot be performed directly by the REIT.

The Tax Cuts and Jobs Act of 2017 established opportunity zones to encourage long-term investments in low-income communities nationwide.

For real estate investors and businesses, the final tax reform bill makes several significant changes compared to prior law.

Real Estate Roundtable’s Tax Policy Advisory Committee suggests liberalizations and clarifications to proposed regulations.

This article highlights the difference between maintaining accounting records on tax rather than a GAAP basis.

Global investors in U.S. real estate need to consider how their investment structure can affect income taxes and reporting requirements.

As REITs continue to grow in popularity, so does the need for an advisor who understands REIT tax due diligence.

Lead tax professionals from RSM US LLP break down what the new U.S. tax plan will mean for your bottom line and how it will affect investors

Tax highlights for the real estate industry as you prepare for year-end filing and a look ahead to prepare for 2018.

Join RSM on Dec. 12. for an update on the tax and accounting developments, trends and policies affecting the real estate industry.

Income testing is a vital aspect of compliance for real estate investment trusts. Learn more about the two types of income tests.

In this Privcap video, specialists discuss the challenges of structuring investment deals with offshore investors.

In this Privcap video, specialists discuss what the future holds in store for outlook of the global and U.S. real estate market.

In this Privcap video, specialists discuss the current state of global capital flows and how they affect real estate investment.

Although not appropriate for every construction company, an ESOP carries several inherent advantages and is growing in popularity.

With the enactment of the Bipartisan Budget Act of 2015, the private capital industry should expect major changes to the way the IRS audits.

Fully-depreciated fixed assets can haunt your property taxes for years. Identify and fully dispense ghost assets to avoid excess taxation.

When entering the U.S. tax system through investment or relocation, a nonresident faces unique tax reporting and filing obligations.

Final regs update some categories of subpart F income, treatment of foreign-held U.S. property in transactions that involve partnerships.

IRS issued Notice 2017-10, designating syndicated conservation easements as a listed transaction requiring disclosure.

Taxpayers should not assume that simply working in real estate satisfies the tests to qualify as a real estate professional.

Real estate investment trusts (REITs) must adhere to both quarterly asset tests and annual income tests, amongst a host of other administrative ...

These final regulations defining real property for REITs are effective for tax years beginning after Aug. 31, 2016.

The Protecting Americans from Tax Hikes Act of 2015 codifies some significant provisions affecting REITs and foreign investments.

The IRS concluded in a recent ruling that certain loan terms, so-called ‘bad boy’ provisions, may impact partners’ ability to deduct losses.

Reforms of U.S. partnership audit laws will transform the audit landscape for private equity and real estate partners.

This article from the Journal of Passthrough Entities explains recently proposed IRS regulations intended to limit the extent to which partnerships...

Income derived from certain hedges is excluded from the REITs income tests while income derived from others is included as bad REIT income.

The U.S. Tax Court’s decision highlights the importance of diligence and care in dealing with the complex rental accrual rules under section 467.

Check processes and systems now to avoid these nondeductible costs.

This article examines several accounting and tax issues related to commercial condominium management associations.

The California Franchise Tax Board recently introduced a new annual filing requirement to track deferred section 1031 gain from California property.

Proper classification of holding real estate as a dealer versus as an investor has important tax ramifications for taxpayers.

A detailed analysis is required to identify the often-overlooked research credit opportunities in the engineering and construction industries.

The IRS ruled bonuses were not deductible until the year paid where a taxpayer had the ability to modify or rescind the bonuses until payment.

Under the facts of CCA 201123001, the taxpayer operated three business segments. One provided full-service leasing and contract maintenance.

To receive the maximum tax benefit from investment in qualified opportunity zones, real estate investors must understand the options.

Federal, state and local tax credits may be available to help finance your real estate developments and renovations.

REITs are becoming increasingly popular, but along with many valuable benefits come strict compliance rules that must be considered.

In recent years, the IRS has significantly increased efforts to enforce international tax reporting and withholding obligations.

The final tangible property regulations offer clarity, yet compliance can be complicated. They may be beneficial for some taxpayers, but not for all.

It’s been a busy year for the real estate industry. Here are highlights of the year and a look ahead for real estate tax policy.

From acquisition to divestiture, effective tax planning and compliance contribute to the value of your real estate holdings.

There are certain opportunities for favorable capital gain treatment in phased real estate development projects.