January 5, 2026


Vendor Webinar


8 CPE

ACPEN Signature 2025: Critical Real Estate Taxation Issues

January 5, 2026
Vendor Webinar
8 CPE

ACPEN Signature 2025: Critical Real Estate Taxation Issues

Learning Objectives

  • Focus on providing practical ideas and advice to practitioners so that they can properly advise their real estate client and spot planning opportunities
  • Review major areas of real estate taxation and IRS guidance
  • Understand the latest legislation and any IRS initiatives affecting real estate taxation.

Major Topics

  • The importance of correctly classifying property as capital gains property, inventory real estate, development real estate and real estate used in trade or business and applicable cost recovery recapture rules
  • Preserving capital gains treatment for pre-development appreciation with a related party lot developer
  • Cost Segregation Studies for Real Estate and their Tax Consequences
  • Qualified Nonrecourse Debt under the At-Risk Rules
  • Distinguishing repairs from improvements and the tax consequences of the difference
  • Tax consequences of renting real estate
  • Common issues in Ground Leases, Percentage Leases and Net Leases
  • Classification as a Real Estate Professional under the PAL Rules and Interaction with the Rental Real Estate Rules and the Aggregation Election for rental real estate
  • Review of current actions by Congress and the IRS affecting real estate.

CPE Credits Available

8 CPE
8
Taxation

Things to Know About This Course

Course Level

  • Update

Prerequisites

None

Advanced Preparation

None

Intended Audience

Industry and Public Accountants

Provider

ACPEN

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  • MSCPA Non-Member

    $ 300 300
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