COURSE DESCRIPTION
Avoiding adverse tax consequences is often one of the most important aspects of structuring real estate transactions, whether it?s defer gain, ensure it?s characterized as capital gain rather than ordinary income, or to preserve valuable tax attributes. The program will cover choice of entity, major tax issues in drafting tax allocations in real estate agreements, conversion of ordinary income into capital gains, the new 3.8% tax on net investment income and like-kind exchanges.