Lessor accounting under ASC 842
Our whitepaper explains contracts within the scope of Topic 842, as well as a lessor’s accounting under ASC 842 for its contracts that are (or include) leases.
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The dilemma of dealer or investor classifications for real estate
The actions taken throughout the life cycle of a real estate investment determine whether specific real estate is held for investment or held as dealer property.
House Bill limits losses of real estate pro’s and other active losses
Proposed Excess Business Loss limits could hurt real estate pro’s, others with active losses, including cash losses.
New IRS guidance on ADS recovery period of residential rental property
Guidance provides procedures to implement the retroactive 30-year ADS recovery period for residential rental property.
Surfacing real estate tax insights
RSM US LLP real estate professionals discuss the future of tax and technology automation, and how it can help real estate firms.
The American Families Plan & its impact on the real estate industry
Summary of the American Families Plan and the potential impact that it could have on the real estate industry.
Pitfalls and opportunities in distressed real estate investing
Investors need to slow down enough to get their arms around the potential tax ramifications of any real estate acquisition.
Valuing a distressed real estate asset
Real estate investors must ensure they can create something out of a distressed real estate asset once they own it.
Tax incentives for distressed real estate investment
While sponsors may rightfully be focused on sourcing deals and raising capital, they should not overlook the impact of tax incentives.
Real estate debt raising
Middle market funds can bring in more equity by offering more favorable terms to LPs, but may be better off with investors who trust them.
Real estate equity raising
Middle market funds can bring in more equity by offering more favorable terms to LPs, but may be better off with investors they trust.
IRS and PPP Expense Ruling – The Saga Continues
On March 27, 2020, Congress passed the Coronavirus Aid, Relief, and Economic Security (CARES) Act which was then signed into law by the President. Learn about updates to the program.
Technology, taxation and representation
RSM and PERE magazine discuss how technology is transforming real estate investors’ abilities to scenario plan and evaluate tax obligations.
IRS releases final regulations on like-kind exchanges
The final regulations broaden the definition of real property compared to the more restrictive definition in the proposed regulations.
2020 Election preview: Real estate
With the election approaching, RSM is looking at the economic stakes and the key issues for various industries.
IRS extends time to make 163(j) real property business elections
Provides more time to elect out of 163(j) interest deduction limitation for taxpayers with certain real property or farming businesses.