Ideas & Insights

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.

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