Identification: COR2221
An interactive discussion on new SEC rules impacting private funds. The first topic is the SEC’s proposed rules over private funds released in February of 2022. We will cover the six main impacts to private fund advisers along with providing common themes observed in the over 200 comment letters the SEC received. The second rule we will cover is the Investment Adviser Marketing rule, which became effective on May 4, 2021 and has a compliance deadline of November 4, 2022. The discussion will be private fund focused, with a primary focus on the performance matters (simultaneous gross versus net IRR presentation requirements). We will also cover some SEC examination focus areas for private fund advisers.
Identification: COR2226
Interest rates have increased significantly in 2022 impacting the mark to market of debt investments and liabilities. This session will focus on the current interest rate environment, the principles of fair value outlined in ASC 820, debt valuation concepts and methodologies, and examples of market-based applications for real estate lenders and borrowers.
Identification: COR22SS01
This innovative case-based presentation reviews current tax strategies by taking attendees on a tour of different segments of the market. Land allocation and Purchase Price Allocations will also be discussed. The session will begin with a brief overview of Cost Segregation, highlighting its utility throughout the real estate life cycle, and its crucial role as the vehicle for savings. The presenter will then pivot to discussing Bonus Depreciation, the Tangible Property Regulations, and Partial Asset Disposition using real examples from the manufacturing sector. Commercial rental property will then serve as the basis of a discussion of Qualified Improvement Property and the CARES Act. After additional residential real estate examples, the presenter will close with a discussion of Section 179 Expensing and how it can be employed most strategically.
Identification: COR22SS02
Join us to explore ways to expand your services past tax season and offer more value to your clients. We'll discuss how to create tech stacks for clients in different phases of their business journeys, as well as ways that you can use Xero to drive efficiencies in your practice.
Identification: COR22SS03
As the use of the §179D Tax Deduction has expanded drastically, so has the audit risk that has come along with taking the deduction. This course will debunk the myths regarding the §179D Tax Deduction based on the recently released (2022) IRS Practice unit audit guidelines.
Identification: COR22SS04
This presentation describes energy efficiency studies for commercial and residential developers including recent changes by the Inflation Reduction Act.
Identification: COR2229
Trends in Digital Real Estate will examine and question what is happening in Web3, Metaverse, Blockchain, and VR/AR, to be prepared for what's next.
Identification: COR2234
The COVID pandemic significantly influenced the demand drivers across the entire spectrum of commercial real estate. For certain niche property types, there has been an acceleration of trends that were building momentum prior to the pandemic related impact. We will hear from industry experts that invest in some of the most exciting emerging property sectors, such as data centers and life science real estate.. The panel will discuss the fundamentals of these specialized property types, how the pandemic influenced the demand from users and capital flows from investors, as well as an outlook for these sectors going forward.
Identification: COR2231
This session will cover accounting and audit topics, including advanced accounting topics, and other key issues impacting the construction industry and the financial statement of construction contractors.
Identification: COR2235
Session will provide an overview of waterfalls in a closed end fund structure. It will include an outline of the basic components, framework and structure of various types of waterfalls. It will include detailed examples and sample calculations and the impact of recent litigation and regulations.