transcript   Transcript

Key Provisions of the Tax Cuts and Jobs Act Affecting Commercial Real Estate

Recorded on: Jan. 31, 2018
Running Time: 02:02:10

Full Transcript:



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Taken from the Web Program 20th Annual Real Estate Tax Forum Recorded January 2018 in New York

Key Provisions of the Tax Cuts and Jobs Act Affecting Commercial Real Estate [02:02:10]

  • Business interest deductibility/real estate exception
  • Cost recovery and expensing
  • 20% deduction for qualifying business income
  • Like-kind exchanges
  • Carried interest
  • Rehabilitation, historic and low-income tax credits
  • Repeal of partnership technical termination rule
  • Mandatory Section 743(b) basis step-downs
  • Other provisions

Sanford C. Presant, Blake D. Rubin, Robert D. Schachat, Stefan F. Tucker, Andrea M. Whiteway, Lary S. Wolf

The purchase price of this Web Program segment includes the following article from the Course Handbook available online:

  • Recent Developments Affecting Real Estate and Pass Through Entities (September 27, 2017)
    Tammara F. Langlieb, Stefan F. Tucker
  • Developments in Partnership and Real Estate Taxation in 2016 (September 1, 2016)
    Gale E. Chan, Andrea Macintosh Whiteway, Blake D. Rubin
  • Developments in Partnership and Real Estate Taxation in 2015 (October 1, 2015)
    Gale E. Chan, Blake D. Rubin, Jon G. Finkelstein
  • Developments in Partnership and Real Estate Taxation in 2014 (September 1, 2014)
    Gale E. Chan, Blake D. Rubin, Jon G. Finkelstein
  • Developments in Partnership and Real Estate Taxation in 2013 (September 15, 2013)
    Gale E. Chan, Blake D. Rubin, Jon G. Finkelstein

Presentation Materials

  • Key Provisions of the Tax Cuts and Jobs Act Affecting Commercial Real Estate
    Lary S. Wolf
  • New Carried Interest Provision: Section 1061
    Blake D. Rubin
  • Tax Cuts and Jobs Act Real Estate Issues
    Robert D. Schachat
(s)
Sanford C. Presant ~ Greenberg Traurig, LLP
Stefan F. Tucker ~ Venable LLP
Lary S. Wolf ~ Roberts & Holland LLP
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