This includes sessions from the conference: 2022 AICPA & CIMA Construction & Real Estate Conference
Preview Available
This presentation will supply in-depth analysis of the major factors shaping economic outcomes, including elevated inflation, lingering pandemic, worker shortages, war in Europe, rising interest rates, and stepped up infrastructure spending. It will then turn toward a forecast for the year to come: Is there more growth in our future, or is another recession on the way?
Speaker(s):
Preview Available
This session will review and analyze recent developments related to real estate and partnership tax legislation, including pending proposals and their likelihood of enactment. The discussion will evaluate the potential impact of recent and proposed tax legislation on real estate ownership, investment, and development. In addition, the session will consider the outlook and prospects for major changes in tax policy going forward that could impact real estate in the years ahead. Topics will include: new, energy-related tax incentives; potential tax incentives for property conversions; the pending expiration of provisions in the Tax Cuts and Jobs Act, such as the section 199A pass-through business income deduction; and proposed changes related to capital gains, like-kind exchanges, and carried interest.
Speaker(s):
Preview Available
With explosive inflation, talent shortages, turnover, and escalating labor costs this year, attracting and retaining top talent has never been more difficult. By studying what we’ve been through, and trends on the horizon, we may have the chance to “reset” hiring and compensation strategies for years to come, and improve results. This session will explore both successful, and not so successful, hiring processes and compensation programs that impact your success in attracting and retaining talent. We’ll also explore pay practice research, trends, and strategies, as well as hiring processes, that can make a positive impact in attracting and retaining top performers.
Speaker(s):
Preview Available
This session will explore the various methods of accounting available to both large and small construction contractors.
Speaker(s):
Preview Available
During this session, financial executives representing construction contractors of varied sizes and industries will be focused on:
1. What CFO’s are doing right now to deal with current risks and opportunities,
2. Disruption in construction end markets such as those related to oil production and transportation,
3. The continuing skilled labor shortage, and technology steps that are being deployed to real benefit.
Preview Available
This session will focus on the following:
State of the CRE Industry from the CFO Perspective:
* How do the upcoming changes in tax policy, inflationary concerns,
interest rates, health policy, climate change, and other regulatory
developments impact your priorities and strategy for your firm?
* A recent study indicated 2/3's of all CRE investment firms are
hiring and challenged with labor shortages - are you seeing this same
trend and how are you attracting and retaining talent within your
departments or the firm in general?
* Is the industry focus on climate change impacting your firm,
reporting, investment strategy, financing strategy or other aspects of
your firm?
* Discuss your firms capital sources and whether there are concerns
with respect to recent investment trends from foreign investors into
US CRE?
* Comment on which asset classes will face the biggest headwinds in
2022 and which sectors, and markets are primed for growth?
How has the current environment, inflation and rising interest rates changed the way you think about
the following:
* Risk – diversification geographically & by property type, tenant
concentration, etc.
* Innovation and Technology
* Next year’s forecast
ESG – how do we measure value / progress and how / does it make a
difference for your company? How is it changing?
* Sustainability
* D&I
* Governance
* Other
Standardizing Transparency & Efficiency in Investor Reporting
* What reporting challenges are you facing as your firm grows and/or
evolves its business strategy?
* What are the latest trends in reporting standards?
* Are investors demanding enhanced reporting capabilities and
transparency?
* Does this vary based on investment strategy, risk profile
(value-add, development, core)?
* How have you been utilizing technology to optimize reporting and/or
organizational capabilities?
* What opportunities exist to improve budgeting and reforecasting?
Which systems, processes, teams and best practices do you have in
place now, and how do you expect those will change?
Preview Available
How design needs to support the future of work.
Speaker(s):
Preview Available
This presentation will supply in-depth analysis of the major factors shaping economic outcomes, including elevated inflation, lingering pandemic, worker shortages, war in Europe, rising interest rates, and stepped up infrastructure spending. It will then turn toward a forecast for the year to come: Is there more growth in our future, or is another recession on the way?
Speaker(s):
Preview Available
This session is intended to provide guidance related to requirements and best practices for reviews, compilations, and financial statement preparation engagements. In addition, we will cover areas where there is diversity in practice and confusion. We will also address current ARSC activities.
Speaker(s):
Preview Available
A major component of the 2017 _Tax Cuts and Jobs Act_ (TCJA) was the $10,000 limit on the state tax deduction (SALT Cap) for individual income tax return purposes. Since the TCJA’s passing, states have been looking for workarounds to provide income tax relief for individuals. The IRS disallowed many of the state workarounds that have been proposed but approved the pass-through entity-level tax election with the release of Notice 2020-75. The state PTE is effective because the SALT Cap is applicable for only individual income tax purposes. With the state PTE election, pass-through entity taxpayers, such as partnerships and S corporations, can elect to pay state income taxes at the entity-level return rather than on the personal income tax returns of the individual partners and owners. This treatment can circumvent the SALT Cap. This session will provide an overview of states that have implemented a PTE election and desribe the various nuances of the election from state to state. Further, it will describe when the PTE election can be a tax savings opportunity as well as considerations of when PTEs should be cautious with regards to the election.
Speaker(s):