Ideas & Insights

The final regulations broaden the definition of real property compared to the more restrictive definition in the proposed regulations.

The new proposed regulations clarify what constitutes ‘real property’ for purposes of section 1031 to help implement changes in TCJA.

Procedures provide guidance for the retroactive expensing of qualified improvement property and reconsidering of elections.

Provides more time to elect out of 163(j) interest deduction limitation for taxpayers with certain real property or farming businesses.

Immediate and retroactive expensing of qualified improvement property creates tax saving opportunities for taxpayers.

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

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

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.

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

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.

The following is a list of frequently asked questions and answers about how the new tax law will impact real estate investors.

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

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