Ideas & Insights

Disaster relief may provide liquidity for individuals and businesses located in areas affected by presidentially declared disasters.

Revenue procedure allows treatment of qualified residential living facility operations as a section 163(j) real property trade or business.

Real estate investors are ready to close the books on 2020. Here are 10 smart moves for real estate investors to consider at year’s end.

RSM and PERE magazine discuss how technology is transforming real estate investors’ abilities to scenario plan and evaluate tax obligations.

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

Final section 864(c)(8) regulations clarify rules for foreign partners with ECI from transfers of partnership interests.

The Eleventh Circuit determined that reserved rights for homesites did not violate section 170(h)(2) charitable contribution rules.

RSM is pleased to offer a three-part webcast series exploring how family offices can take a holistic approach to technology ecosystems.

IRS releases a statement announcing that the application period for the CAP program is now open to qualifying corporations for 2021.

This webcast will discuss carried interest regulations and what the proposed rules mean for investment fund managers.

This Alert summarizes impacts of the recently-issued interest deduction limitation guidance on the real estate industry.

Taxpayers often struggle to quantify participation for the passive activity rules. A recent court decision may affect those calculations.

Notice 2020-59 proposes a revenue procedure clarifying real property trade or business elections for residential living facilities.

RSM is pleased to provide a series of webcast discussions that will drill into the operational planning perspective family offices now face.

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

The recent IRS Notice provides relief in the form of flexibility for investment timing and testing periods for QOFs and their investors.

The IRS released proposed regulations that clarify five-year rehabilitation credit period created by the Tax Cuts and Jobs Act.

A recent IRS private letter ruling granted an extension of time for the required certification of a Qualified Opportunity Fund.

Employers should use the updated Form 941 to properly report new CARES Act and FFCRA credits beginning in the second quarter of 2020.

Notice 2020-32 disallows deductions for expenses paid with loan proceeds from the PPP when loan forgiveness occurs.