Description

This session will cover various topics under Tax Reform related to new Cost Recovery Deduction rules, Opportunity Zone investments, Carried Interests, New Interest Limitations under Section 163(j), New Loss Limitations under Section 461(l), and various other tax law changes including modifications to like kind exchange rules, contributions to corporations under Section 118, and Mandatory Basis Adjustments for partnership built-in-losses.

Learning Objectives:

• Understand the Tax Reform changes as they apply to Real Estate and Partnerships.
• Learn to navigate the various planning concepts available achieve the most favorable tax results for taxpayers.

Speaker(s):

• Brian O'Connor, J.D., LL.M. (Taxation), Partner, Venable LLP
• Paul H. Wilner, CPA, Managing Partner, Grossberg Company LLP