TAX TREATMENT OF REAL ESTATE PROFESSIONALS FOR PURPOSES OF SECTIONS 469/1411/199A is a 4-hour video conference led by Lucien Gauthier, Esq., LL.M., CPA.
Topics include an analysis of S 469(c)(7), Reg. 1.469-9, and cases involving the requirements which must be met in order to qualify as a real estate professional including a discussion of the election under Reg. 1.469-9(g) to aggregate rental real estate activities and Rev. Proc. 2011-34 that allows this election to be made on an amended return for a prior taxable year and its effect on PAL carryovers and subsequent dispositions of property; the consequences of REP status for purposes of S 1411 and Reg. 1.1411-4(g)(7); the interrelationship with Section 199A; 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!