Tax Treatment of Real Estate Dealers, Investors, and Professionals
Capital Gains vs. Ordinary Income Treatment, Opportunity Zones and 199A
Recording of a 110-minute CPE webinar with Q&A
This course will cover the differences between real estate dealers, investors, and professionals, as well as the tax consequences of each classification. The panel will cover the current IRS challenges, the 199A deduction, and investing in opportunity zones for real estate ventures.
Outline
- Dealers
- Investors
- Professionals
- 199A and real estate classifications
- Opportunity zones and real estate classifications
- Challenges to classifications
Benefits
The panel will review these and other important issues:
- The tax consequences of the classification of real estate sales
- Primary factors the IRS considers when classifying real estate deals
- Steps to take to obtain the desired classification
- The current state of IRS challenges to dealer and investor status
- When a real estate professional can benefit from 199A
Faculty
Cliff A. Capdevielle
Shareholder
Saltzman Mugan Dushoff
Mr. Capdevielle Capdevielle is a highly experienced probate, trust, and tax attorney with more than 30 years of... | Read More
Mr. Capdevielle Capdevielle is a highly experienced probate, trust, and tax attorney with more than 30 years of success representing trustees, beneficiaries, fiduciaries, and high-net-worth individuals in complex tax, estate, and trust, matters. Licensed in Nevada, California, and Texas, Cliff brings a unique cross-jurisdictional perspective to high-stakes disputes and sensitive family matters involving wealth transfer, inheritance, and fiduciary obligations. Before joining Saltzman Mugan Dushoff LLP, he served as Managing Attorney at Moskowitz LLP, a nationally recognized tax law firm, where he oversaw high dollar tax controversy matters. Earlier in his career, Mr. Capdevielle worked in the Tax Department at Deloitte, gaining deep experience at the intersection of tax law, finance, and business planning—expertise that now powers his sophisticated approach to estate, trust, and tax matters.
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Brian T. Lovett, CPA, JD
Partner
Withum Smith+Brown
Mr. Lovett has extensive experience serving the tax needs of both public companies and closely-held businesses,... | Read More
Mr. Lovett has extensive experience serving the tax needs of both public companies and closely-held businesses, including all aspects of tax compliance for partnerships and corporations. He advises clients with regard to the structure and tax consequences of new business ventures, and assists with restructuring existing businesses for increased tax efficiency. Prior to joining his firm, he was with a “Big 4” accounting firm, working closely with large, multinational real estate investment companies.
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