From demographic shifts to the changing face of the American office, the real estate industry will have much to address in 2020.
From demographic shifts to the changing face of the American office, the real estate industry will have much to address in 2020.
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.
As the end of the current business cycle approaches, real estate investors face increasing risks. Here are year-end resolutions for 2019.
What companies should be doing to prepare for 2020 with accounting, leasing and tax changes and preparing for a potential work slow down.
Puerto Rico has enacted new legislation to provide additional tax benefits for investing in projects in PR opportunity zones.
RSM asks Shilpa Dulani, director of foreign operations and financial reporting at real estate firm, A&E, about the firm’s use of technology.
The opportunity zone program has opened the door for real estate funds to invest in impact investment and passion projects
Many contractors are not adequately preparing for yet another accounting change coming their way, known as ASC 842.
Investors are starting to make noise around opportunity zone businesses that offer many of the same tax savings as real estate.
From big data to AI, a wave of emerging technological innovations is reimagining operations throughout the real estate industry.
Real estate funds considering setting up a real estate investment trust should also consider the impact of a REIT on taxable investors.
Real estate investment trusts can provide numerous benefits to a variety of investors looking to invest in real estate, but there rules.
Canadian firms need to be aware of significant Canadian tax pitfalls that may arise when considering investments into opportunity zones.
Laura Dietzel discusses the remarkable rise of innovations in automation that are affecting real estate data management with Privcap.
In this video segment, RSM discusses how asset flexibility is crucial when investing in the real estate of changing cities.
In this video segment, RSM explores how next generation physical retail real estate is here to stay in US rising cities.
In this video segment, RSM discusses how the stability of secondary cities is under-appreciated by real estate institutional investors.
Discover the real estate investment opportunity beyond America's gateway cities, featuring video and insights from Privcap and RSM.
In this video segment, RSM discusses how institutional real estate investors are looking for opportunities in rising cities.
Real estate businesses across the US economy are looking to technological innovation to stay ahead of the competition.
As the construction industry continues to see labor shortages, strategies for attracting and retaining employees become paramount.
As real estate private equity faces headwinds in major markets, mid-market shops look elsewhere, including the Midwest.
RSM and Preqin cover the key sectors in real estate right now, Opportunity Zones and attractive opportunities for US investors.
Real estate professionals continue to face confusion over the consolidation of real estate project entities and joint ventures.
The second round of Qualified Opportunity Zone regulations may spur taxpayer confidence and financial implications will drive investment.
Automation is quickly making its way into the construction industry, but the use of robot process automation extends beyond work sites.
Learn how applying data analytics to retail restructurings can provide insights to aid in making critical operating decisions.
Exploring ways to incorporate qualified opportunity fund investments into your overall estate and gift tax plan.
Skepticism regarding artificial intelligence is understandable, but it’s often based on a misunderstanding of what AI really is.
Varied taxable income can lead to fluctuations in the real estate life cycle. Minimize exposure to phantom income with these considerations.
Cyberthreats are shifting toward real estate firms; many firms have already taken steps to protect transactions, data and privacy.
The economy shown strength, bringing the construction industry on a profitable ride, but there are signs that the growth could be slowing.
For middle market real estate private equity firms, there are still opportunities to be found, if they know where to look for them.
Explore the prohibited transaction tax safe harbor rules and identify several disposition options that could help a REIT avoid such tax.
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.
The field of environmental, social and corporate governance is aiming to help companies use capital more responsibly.
The rule’s impact reveals widespread consequences not only for lessees, but for landlords and real estate investors as well.
In a tight labor market, robotic process automation can boost the efficiency of the commercial real estate workforce.
Learn how to avoid or correct the five common mistakes contractors make when managing their construction budgets.
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.
For 2019, real estate market fundamentals will be strong; however, demographics and policy will continue to influence and drive investment.
Join RSM for an update on the tax and accounting developments, trends and policies affecting the real estate industry.
Industry insights for institutional real estate investors on regulatory, macroeconomic and risk environment trends.
Opportunity zones could be beneficial for both commercial real estate professionals and the communities they invest in.
Highlights summarizing why contractors that have entered into primarily operating leases will be most affected by the new lease guidance.
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.
The right business valuation can assist in facilitating a variety of business decisions for the construction industry.
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.
New trade tariffs are expected to affect a number of industries, with commercial real estate taking a substantial hit.
Numerous innovations have benefitted the construction industry, yet nothing has had as profound an effect as information technology.
The real estate regional impact reports feature insights from top-level investment experts focused on the different real estate markets.
Opportunity zones incentivize real estate developers to build in low-income communities to spur economic development and job growth.
RSM and Artemis Real Estate Partners discuss the benefits and challenges that technology brings to real estate industry.
Top-level real estate investment experts focus on the New York market and provide in-depth data highlighting current trends.
Top-level real estate investment experts focus on the Philadelphia market and provide in-depth data highlighting current trends.
Join RSM on Sept. 11 as we share our insights on how the new revenue recognition standard (ASC 606) affects the real estate industry.
Global investors in U.S. real estate need to consider how their investment structure can affect income taxes and reporting requirements.
Learn how blockchain has become an attractive alternative to traditional real estate investment within the commercial real estate industry.
It's no secret that cybercrime is costly. RSM discusses how middle market companies, such as construction contractors, are most vulnerable.
Top-level real estate investment experts focus on the Boston market and provide in-depth data highlighting current trends.
RSM offers insights on third party risk in real estate and how institutional investors can monitor the risks of separate accounts.
RSM and real estate industry experts cover the risks that real estate investors need to know in a constantly changing market.
In this video segment, RSM discusses how a firm with a disciplined, repeatable approach to underwriting is less exposed to risk.
In this video segment, RSM discusses how an institutional-quality back-office demonstrates a broad commitment to risk management.
What’s the early impact of tariffs? Commentary on economic conditions reveals evidence of rising input costs and general trade anxiety.
The following is a list of frequently asked questions and answers about how the new tax law will impact real estate investors.
As tenant preferences change, office space is evolving. Here are five ways tenant preferences are shaping the modern office.
RSM’s national construction industry leader, Brandon Maves, discusses how builders have adapted—and how they can plan for the months ahead.
At a crossroads, a construction company needed help finding strategic advantages in technology that would lead to enhanced operations.
The number of data breaches has grown in the last few years, but many executives remain unduly confident in their data security measures.
A comprehensive white paper about how construction contractors are affected by the new revenue recognition guidance in ASC 606.
A portfolio management strategy can unlock the value of government real estate holdings, providing growth focus, analytics and more.
Uncertainty around tariffs will impact middle market businesses looking at narrower profit margins. Will costs get passed to customers?
HR in construction companies is highly transactional and the volume of these transactions can open the door for mistakes or oversights.
According to recent data, the construction industry’s investment in capital equipment is going to steadily increase.
Apprenticeship programs are gaining popularity among employers and potential employees. Read about developing the workforce of the future.
As REITs continue to grow in popularity, so does the need for an advisor who understands REIT tax due diligence.
Housing demand in the United States remains brisk even as issues with supply and affordability mount, particularly in the West.
When construction companies benchmark their performance against other organizations, they can make more informed business decisions.
To solve the affordable housing crisis, cities will need more than just federal tax credits. RSM's Jim Beal and Justin Heberling weigh in.
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
The construction industry could face a labor shortage in a few years. What can contractors do to attract more workers to the industry?
Local training and vocational programs could be the solution to the construction industry's labor shortage. RSM experts weigh in.
Real estate contractors should be proactive when it comes to understanding and planning for tax reform changes.
Laying out projections before year’s end engenders confidence in financial partners and simplifies future financial negotiations.
A further look into two ownership tests that present issues for any investor considering a REIT for their real estate investments.
As retail real estate evolves and adapts to a new competitive landscape, so do the criteria used for assessing property values.
As American businesses continue digging out from devastating hurricanes, many company owners are exploring business interruption insurance.
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.
Although financial statements are important to any type of business, for contractors they are especially crucial.
Income testing is a vital aspect of compliance for real estate investment trusts. Learn more about the two types of income tests.
Read more for insights on how the new revenue recognition standard (ASC 606) will affect the construction industry.
Recovery efforts have contractors and construction managers under pressure, as prices rise and qualified personnel are hard to find.
Some construction companies are offering phantom stock options instead of ESOP in order to retain their top talent.
E-commerce’s explosive growth has diverted revenue from physical retailers, causing retail property valuations and tenant mixes to adjust.
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.
While all leases will need to be considered under the new lease guidance, there are signiﬁcant ramiﬁcations to leases involving real estate.
Investors are bold on industrial, driving down cap rates and vacancies while stimulating new, large, sophisticated warehouse construction.
Multifamily housing finance has had a robust start this year and, by some industry estimates, it may match or surpass 2016 business volumes.
A cyberattack is not a matter of if, but when. Contractors must take aggressive steps to protect themselves against a data breach.
Join RSM’s Cyndi Mergele for a discussion on HR mistakes that can potentially cost construction companies thousands of dollars.
Cyber thieves have a name for a firm that mistakes prevention for comprehensive threat planning – a “hacker snack.” Learn more.
In addition to displacing people and claiming lives, Hurricane Harvey has caused significant economic damage to the region.
A real estate venture was profitable for years. But when one partner looked closely, the project seemed less successful than it appeared.
Although not appropriate for every construction company, an ESOP carries several inherent advantages and is growing in popularity.
Unprecedented enrollment and demand for luxe accommodations have stimulated the student housing asset class. RSM weighs in.
Employers are in a tough position, yet a long-term view of compliance with immigration policies should outweigh any short-term solutions.
With the enactment of the Bipartisan Budget Act of 2015, the private capital industry should expect major changes to the way the IRS audits.
With a strong economy at their disposal, baby boomers who own construction companies are increasingly looking for ways to either sell their
What’s truly happening with the transforming American mall? Industry insiders share their insights on what’s working and why.
Digital transformation in the commercial real estate industry is immediately necessary, temporarily challenging and ultimately rewarding
Fully-depreciated fixed assets can haunt your property taxes for years. Identify and fully dispense ghost assets to avoid excess taxation.
The fundamental outlook for the housing sector remains strong even as gathering policy and cost headwinds imply rising risk.
The way that companies recognize revenue will soon change and it is time for construction companies to start planning to be in compliance.
With so much uncertainty, the time has arrived once again to begin building up reserves and reducing unnecessary overhead.
Understanding the unique terms of each lease can result in realizing the full profit potential of the property.
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.
There are a number of steps construction companies can take to help avoid unintended losses resulting from error or outright fraud.
A persistent low-yield environment continues to spur Asian real estate investors to shed their home country bias.
Thin profit margins demand that management take steps to prevent occupational fraud. To ignore the issue can be expensive.
Benchmarking operations against industry averages allows contractors to assess where they are—and where they may need to go.
RSM industry leaders share insights on how the evolving retail landscape is affecting the real estate industry.
The form simply provides assurance to the appropriate agencies that newly hired workers hold citizenship or work-authorization documents.
IRS issued Notice 2017-10, designating syndicated conservation easements as a listed transaction requiring disclosure.
Benchmarking operations against industry averages allows contractors to assess where they are—and where they may need to go.
Taxpayers should not assume that simply working in real estate satisfies the tests to qualify as a real estate professional.
Effective benchmarking enables construction companies to keep pace with the rest of the industry and remain competitive.
The SEC is turning its attention to the real estate sector, looking at the reporting of investment-level and fund-level fees and expenses.
Fractions rule compliant structures may be more appealing to real estate fund managers and qualified tax-exempt investors.
Cybersecurity is a must for private equity firms, but the best approach to staying a step ahead of the latest threat is not always clear.
Real estate investment trusts (REITs) must adhere to both quarterly asset tests and annual income tests, amongst a host of other administrative ...
USDA Rural Development report states $5.6 billion in additional investment needed to preserve rural multi-family housing.
These final regulations defining real property for REITs are effective for tax years beginning after Aug. 31, 2016.
RSM’s resolution of a $5 million dispute led to a lasting relationship across one of the world’s largest real estate company’s portfolio.
If your company owns or leases energy-efficient commercial buildings, you may be eligible for a deduction for associated property costs.
Construction companies can use technology to improve collaboration and reap the rewards of a more connected and mobile project environment.
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.
It’s critical that joint venture partners evaluate drivers of economic and financial performance at each project stage.
This article from the Journal of Passthrough Entities explains recently proposed IRS regulations intended to limit the extent to which partnerships...
This webcast will walk through the latest technologies, their impact and considerations to optimize your job site performance.
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.
RSM client servers assist a large private equity industrial real estate company in their preparation to go public.
Owners need to be aware of the various ways this insurance can be used as a hidden source of revenue. Learn more here.
The California Franchise Tax Board recently introduced a new annual filing requirement to track deferred section 1031 gain from California property.
RSM provides responsive internal audit services for a REIT, with greater visibility into risks and the control environment.
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.
RSM implements cloud-based NetSuite solution for Lakeside Capital, enhancing flexibility, access and reporting speed
Firm to provide real property sales and support services to the GSA Public Buildings Service Office of Real Property Utilization & Disposal.
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.
It recently has come to our attention that some financing entities have entered into various residential mortgage loan purchase programs, which ...
Under the facts of CCA 201123001, the taxpayer operated three business segments. One provided full-service leasing and contract maintenance.
...McGladrey and The Corvus Group Complete Due Diligence on Commercial Real Estate Securitization Portfolio June 15, 2011 CHICAGO, IL — RSM...
A strategic alliance or joint venture must be a win-win situation. To prevent internal dissension, the business structure, operations, risks and ...
The financial reporting resource center - leases, provides insightful knowledge on matters related to leasing.
Losses due to fraud in the construction industry are significant. But there are practices that can help with prevention and early detection.
To receive the maximum tax benefit from investment in qualified opportunity zones, real estate investors must understand the options.
This financial reporting resource center contains articles and related insights on accounting topics relevant to the real estate industry.
Federal, state and local tax credits may be available to help finance your real estate developments and renovations.
AMC Delancey Group, a private real estate investor, has a portfolio of multi-family, office, retail, industrial, hospitality and land.
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.
Competition in real estate can mean ramifications during the due diligence process. Investors must work quickly for investment success.
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.
When verifying revenue and expense, it’s important to perform proper due diligence. Keep these in mind when reviewing income statements.
From financial statement audits, reviews and compilations to statutory audits/filings, our services meet the needs of real estate entities.
Preferences of young workers for urban and creative office space is driving a reconsideration and renovation of offices
From accounting and tax to technology and risk, this bi-monthly publication delivers the latest news shaping the construction industry.
Construction firms should consider how the creation of a distinctive employer-of-choice brand can help retain a strong workforce.
In this video series, experts discuss how millennials are impacting the urban real estate market and changing the way America does business.
Insights for institutional real estate investing: Learn how real estate experts ensure investment excellence from all of their partners.
The hospitality sector is going to extraordinary lengths to target and attract millennials, but will those efforts succeed in the long term?
In this video series leading professionals discuss how sourcing and underwriting real estate deals has changed in the wake of the crisis.
This three-part video discussion highlights the realities of undertaking real estate repositioning strategies.
The most successful joint ventures plan their divorce early, according to a panel on real estate transformation and value-added investing.
The traditional, 10-year commercial real estate (CRE) lease could be a thing of the past, as the industry undergoes a WeWork phenomenon.
Cross-border capital flows into the U.S. require GPs to be even more nimble than before. But it comes with major structural challenges.
RSM industry leaders share insights on how retailers must re-envision the traditional store to meet customer needs, and stay profitable too.
From accounting and tax to technology and risk, this bi-monthly publication delivers the latest news shaping institutional real estate.
From cyber-crimes to operational due diligence, investors must be aware of emerging risks in a market that grows more uncertain by the day.
In this video series, leading professionals discuss the five key factors driving today's hospitality sector and fundamentals to look for.
Operating fundamentals are key to profits in the hospitality sector, but recapitalizations may provide more transaction activity.
With disruptors like Airbnb cutting into market share, hospitality firms are becoming more creative when it comes to attracting customers.
In this video series, experts discuss how millennial work habits are reshaping today’s office landscape and the risks of a WeWork tenant.
A real estate client receives ideal balance of industry knowledge and multidisciplined valuation expertise. Learn more in this case study.
In this video series, experts discuss how millennial shopping habits are changing retail real estate and logistics.
While every real estate deal is different, one commonality in the hospitality sector is that the window for due diligence is shrinking.
International investors are showing increasing interest in U.S. real estate, creating opportunities and challenges for fund managers.
Millennials are the largest generation and with their spending power, they are changing the way America does business.
Demographics and the changing nature of work have already led to a transformation in real estate investment in the office sector.
Demographics and changing preferences could spell a different residential and commercial real estate recovery than past cycles.
Landlords eyeing a renovation of their building need a clear understanding of their future tenant to avoid overthinking and overpaying.
Hear insights on the new QOZ guidelines with significant considerations for real estate firms, operating companies and individual investors.
Read our case studies to learn how RSM has helped various real estate focused organizations navigate the complex real estate industry.
Manage the soft costs as well as the hard costs to develop an accurate project forecast and cash flow projections.
Scrutinize contracts and scope documents to ensure accurate cost accounting and avoid over payments.
There have been profound behavioral shifts in consumer spending recently, especially within the real estate industry.
Real estate property and portfolio valuation Real estate property and portfolio valuation Real estate property and portfolio valuation
In this video series, experts discuss how co-working office providers are becoming today’s biggest lessees in the U.S.
Rising competition means GPs need to do their due diligence work ahead of bidding, and go deeper and wider than ever before.