More and more investors are looking to real estate trades and business as good investment opportunities in the current environment. Under the current Internal Revenue Code, there are many special rules that impact the tax treatment real estate investment and the opportunities for reinvestment of gains from the sale of real property.

This topic will help guide you when looking to invest in real estate. The material will explain the passive activity rules and their application to real estate investment and will explore when a real estate loss may be available to offset other income.

The information will also look at recent tax legislation and its impact on the tax treatment of real estate investments, as well as explore opportunities for tax deferral when real estate investments are sold.What You'll Learn:Dealer vs. Investor

• Ordinary Income vs. Capital Gain
  
• Impact of Dealer Property Sales on Different Entities
  
• Important Considerations in Determining Type of Property

Active vs. Passive (Including Real Estate Professional

• Real Estate as a Per Se Passive Activity
  
• Tests for Material Participation
  
• Qualification as a Real Estate Professional

Interest Expense Limitation and QBI

• Implications of Sec. 163(j) After TCJA
  
• Election Available to Real Property Trades or Businesses
  
• Impact of the 199A Deduction on Real Estate Activities

Tax Deferral Opportunities

• Current Issues Involving Sec. 1031 Like Kind Exchange
  
• Investing in Qualified Opportunity Zones

New Rules on Carried Interests

• Issuance of Profits Interest for Services
  
• New Sec. 1061 and Recharacterization of Gain
  
• Possible Legislative Changes