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§199A Final Regs and Rental Real Estate - Oh, What a Tangled Web


Total Credits: 2 including 2 Taxes - Technical

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Category:
ACPEN Industry Institute |  Tax
Faculty:
Bradley Burnett, J.D., LL.M.
Course Levels:
Intermediate
Duration:
2 Hours
License:
Access for 30 day(s) after program date.

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Description

Does rental real estate (RRE) qualify for the §199A deduction? The §199A Final Regs tell us to go look at case law under §162. Case law under §162 tells us it depends on the facts and circumstances. 

 

When is a rental property a business? Is a triple net lease rental a business? Raw land? The answers might surprise you. This course drills down on rules and analysis needed to get you to the answers. You’ll walk away knowing what your choices are and how to reason through them.

What is the impact of being a business (or not) if the rental has net income? A loss?

Basic Course Information

Learning Objectives
  • To learn the rules and develop the ability to capably analyze whether rental real estate, triple net leases, land leases and self rentals are qualifying businesses for the §199A deduction

Major Subjects
  • Clear analysis of cases and rulings as to whether a rental property a business
  • Candid view of Final Reg (Revenue Procedure) safe harbor for RRE
  • How to argue RRE is (or not) a qualifying business
  • When do you want (or not want) RRE to be a qualifying business
  • When the self rental rules work for (or against) you
  • Triple net leases – The naked truth 
  • Land leases – The naked truth
  • May RRE be aggregated with other properties or businesses? If so, how?
  • De-constructing the mystery and putting you in control
  • Recommended strategies to bolster your odds of success

Course Materials

Faculty

Bradley Burnett, J.D., LL.M. Related seminars and products: 19


Bradley Burnett, J.D., LL.M. (Taxation), is a practicing Colorado tax attorney with 33 years of tax practice experience. His practice emphasis is on tax planning and tax controversy resolution. He also prepares a handful of tax returns.

Prior to establishing his own law firm in 1990, he practiced tax accounting with national and local CPA firms, worked as trust officer for a Denver bank and managed the tax department as partner in a medium-sized Denver law firm. After receiving his undergraduate degree in accounting and law degree (J.D.), he earned a Master of Laws (LL.M.) in Taxation from the University of Denver School of Law Graduate Tax Program.

Mr. Burnett has delivered more than 3,000 presentations on U.S. tax law throughout all fifty U.S. states, Washington, D.C., the Bahamas, Italy, Greece, Turkey and Canada. He has authored texts of 35 CPE courses.

Bradley served as adjunct professor at the University of Denver School of Law Graduate Tax Program, where he pioneered an Employment Tax course and occasionally pinch hit teaching the IRS Practice and Procedure topic.  He has appeared on television answering tax questions for call-in viewers of Denver NBC affiliate KUSA Channel 9.  Brad received the Illinois Society of CPAs Instructor Excellence Award for teaching in Chicago and five times has been the top rated, most requested instructor for CPA Society annual tax conferences.

Burnett’s seminar style is to deliver the subject matter in briskly paced, enthusiastic and witty fashion. His forte’ is the candid communication of practical ideas relating to tax law.


Dates

Thu, Aug 29, 2019 - 04:00p to 06:00p EDT
Wed, Sep 11, 2019 - 11:00a to 01:00p EDT
Fri, Sep 27, 2019 - 01:00p to 03:00p EDT
Wed, Oct 02, 2019 - 03:00p to 05:00p EDT
Tue, Oct 22, 2019 - 06:00p to 08:00p EDT
Wed, Nov 06, 2019 - 09:00a to 11:00a EST
Mon, Nov 18, 2019 - 11:00a to 01:00p EST
Sat, Dec 07, 2019 - 01:00p to 03:00p EST
Thu, Dec 19, 2019 - 03:00p to 05:00p EST

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For Anyone who desires to understand how rental real estate, triple net leases, land leases and self rentals interact with and qualify for the §199A deduction
Original Recording Date 07/18/2019
Yellow Book No
Course Developer Bradley Burnett Tax Seminars, Ltd.
Date Added to Catalog 07/03/2019

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org


Instructional Delivery Method Group Internet Based

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