Learn potential tax strategies to achieve more favorable capital gain treatment in dispositions of appreciated land.
Of paramount importance to any real estate owner or developer is the structuring of their ownership and sale of their properties to minimize taxes, thereby increasing their after-tax investment returns. For those owners, it is critical to obtain favorable capital gain tax treatment upon their dispositions of their properties. The planning for favorable tax treatment begins prior to the purchase of the property when the ownership entity is established and continues throughout the ownership of the property and upon eventual disposition. Accordingly, taxpayers and their advisers must be aware of the nuances in the characterization of the gains as capital gain or ordinary income upon the sale of highly appreciated real estate. With the top ordinary-income rate being nearly double the capital gains rate, the impact can be substantial. There are also plenty of tax traps for the unwary that could be inadvertently triggered, resulting in large unintended tax consequences. Moreover, tax strategies to preserve capital gains need to be fully explored to reduce the overall tax burden. Finally, tax deferral or charitable alternatives can provide many tax planning opportunities outside of the traditional sale or disposition.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
Capital Gain vs. Ordinary Income
- Real Estate Dealer/Investor
- Section 1237 Exception
- Utilizing a Land Banking Strategy to Preserve Capital Gains
Other Tax Considerations
- Application of Passive Activity Loss Rules
- Maximizing Depreciation Through Land Improvements
- Tax Aspects of Debt Financing
Leveraging Partnerships as Vehicles to Develop and Sell Appreciated Property
- Common Issues in Real Estate Transactions
- Avoiding Anti-Mixing Bowl and Disguised Sale Rules
- Carried Interests
Other Tax Planning Opportunities
- Section 1031 Exchanges
- Opportunity Zones
- Charitable Donations Including Conservation Easements
- Land Sales in Conjunction With the Sale of a Primary Residence
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on June 30, 2022.
Call 1-866-352-9540 for further credit information.
- CT CLE 0.5
- Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 0.5 CLE credit(s).
- NH MCLE 0.9
- NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this Ondemand course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 56 Minutes.
- NV CLE 0.5
- This program has been approved by the Nevada Board of Continuing Legal Education for 0.5 CLE hours.
- RI CLE 1.0
- This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 1.0 hours of CLE credit.
To earn each credit Lorman offers through the OnDemand learning platform, you need to watch 100% of the program. Also, for certain credits you will need to fulfill additional requirements which will be displayed on the "credits" tab when viewing the course.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Marc Armstrong
Gerber Kawasaki
- Tax Director
- Focus on working with high-net-worth individuals and small businesses
- Speaker on various topics, including Tax Options for Developing and Selling Appreciated Land
- Author of The Evolution of the California Filing Requirements for Foreign Partnerships, Sept. 1, 2015, California CPA/California Society of Certified Public Accountants and Uncertain Certainty, Dec. 1, 2020, California CPA/California Society of Certified Public Accountants
- CPA, CFP, and CFA charter holder
- Master’s degree in business taxation, University of Southern California; B.S. degree in accounting and business with an emphasis in information systems
- Can be contacted at [email protected] or 310-432-7442
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
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