Real Estate Taxation

This Group program provides practicing CPAs and other tax professionals with an advanced review of real estate taxation and planning considerations. The program examines cost segregation study methodology and quality standards; the interaction between cost segregation and bonus depreciation; Tangible Property Regulations for real estate; the §469 passive activity framework and grouping elections; Real Estate Professional Status; strategies for releasing suspended passive losses; §1245 and §1250 recapture considerations; and disposition planning using §1031 exchanges, DST interests, deliberate sales, and basis step-up at death. A case study applies these concepts to a physician couple’s real estate portfolio.

Learning Objectives:

• Evaluate cost segregation study quality and apply look-back studies through Form 3115.
• Apply the §469 passive activity framework, grouping elections, and the real estate professional tests.
• Quantify §1250 recapture exposure when advising on accelerated depreciation.
• Sequence disposition alternatives—exchange, hold, or step-up—against the client’s horizon.

Attendance Requirement
To receive the full CPE credit, participants must attend the entire program and complete all required participant engagement and completion-verification activities.
Refund & Cancellation Policy:
Noble Wealth Solutions' CPE programs are provided free of charge. Therefore, no refund policy applies. If Noble Wealth Solutions must cancel or reschedule a CPE program, registered participants will be notified by email as soon as possible, and whenever practical, at least 48 hours prior to the scheduled program. Participants will receive information regarding rescheduling or alternative program options, if available.
Complaint Resolution Policy:
Participants may submit complaints to Ben Levine via email at Ben@NobleWealthSolutions.com, or via phone at (818) 456-4754. Complaints will be acknowledged promptly, and a response will be provided within five (5) business days. All complaints will be reviewed and, when appropriate, corrective action will be taken to improve future programs.