Vermont Society of Certified Public Accountants
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SECTION 199A & RENTAL REAL ESTATE - LIVE ZOOM VIDEO CONFERENCE

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Member Price: $195.00
Non-Member Price: $255.00

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Date/Time:
Aug 26, 2020, 8:30am–12:15pm
Developer:
Boston Tax Institute
CPE Credits:
Taxes: 4.00
Fields of Study:
Taxes
Level:
Update
Instructors
Lucien Gauthier
Lucien P. Gauthier, Esq., LL.M., CPA; Boston University School of Law (J.D. and LL.M. in Taxation); Tax Attorney in Private Practice, Milton, MA. Founder of Boston Tax Institute, Ltd.

SECTION 199A & RENTAL REAL ESTATE is a 4-hour video conference led by Lucien Gauthier, Esq., LL.M., CPA.

Topics include a detailed discussion of whether residential rental property (rented pursuant to a gross lease) such as a single family home and non-residential real property (rented pursuant to a triple net lease) rise to the level of a section 162 trade or business for purposes of Section 199A, the preamble/-1(b)(13) of the proposed regulations and/or the preamble/-1(b)(14) of the final regulations, and the case law such as Higgins, Groetzinger, Fackler, Hazard, Grier, Lagreide, Gilford, The Union National Bank of Troy, and Curphey; the treatment of self-rented property rented to a commonly controlled S corporation or C corporation business; the rental of property to a 50% or more commonly owned SSTB; revenue procedure 2019-38 which contains a 250 or more hour safe harbor for a "rental real estate enterprise" involving residential and non-residential rental property beginning in 2019, the prohibition against combining both types of property together, and the consequences of not meeting the requirements of this safe harbor; the possibility of aggregating residential rental property and aggregating non-residential rental property, and the prohibition against aggregating both types of property together; the use of Form 8275 to disclose uncertain tax positions for which there is a reasonable basis; and much more.

This is a live, interactive Zoom video conference with Q & A throughout the seminar.

BONUS: 30-minute pre-game warm-up to jump on early to ask questions about any topic!

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