Program Details
2025-05-21 14:00:00
Over 1,000+ webinars
Course Overview
2025-05-21 14:00:00
2h CLE Credits
Intermediate
2
2:00 pm - 2:30 pm ESTThis session examines the critical tax implications for buyers and sellers, including capital gains rates, depreciation recapture under Sections 1245 and 1250, and the mechanics of 1031 exchanges. Participants will also explore state and local tax considerations such as transfer taxes and property tax reassessment strategies, along with recent developments in real estate tax law.
Matthew E. Rappaport. 2:30 pm - 3:00 pm ESTExplore the tax treatment of rental income and deductible expenses under Sections 162 and 212, including the distinction between capitalization and current deductions. This session covers Section 467 rules governing lease payment timing, lease versus sale characterization, and strategies for managing at-risk rules in real estate investments.
Matthew E. Rappaport. 3:10 pm - 3:40 pm ESTLearn powerful strategies for tax deferral and reduction including Section 1031 exchanges, Section 1033 involuntary conversions, and Qualified Opportunity Zones. This session also addresses utilizing tax credits such as LIHTCs and historic preservation credits, estate planning considerations including stepped-up basis, and structuring transactions for optimal tax outcomes.
Matthew E. Rappaport. 3:40 pm - 4:10 pm ESTUnderstand the three primary appraisal approaches—cost, income, and sales comparison—and when each is most appropriate for real estate valuation. Participants will learn to identify key components of appraisal reports, recognize common red flags indicating potential errors, and effectively utilize appraisals in financing, related-party transactions, and tax matters.
Matthew E. Rappaport.Matthew chairs FRB’s Taxation and Private Client Groups. He concentrates his practice in Taxation as it relates to Real Estate, Closely Held Businesses, Private Equity Funds, Family Offices and Trusts & Estates. He advises clients regarding tax planning, structuring, and compliance for commercial real estate projects, all stages of the business life cycle, generational wealth transfer, family business succession, and executive compensation. He also collaborates with other attorneys, accountants, financial advisors, bankers, and insurance professionals when they encounter matters requiring a threshold level of tax law expertise.
Matthew chairs FRB’s Taxation and Private Client Groups. He concentrates his practice in Taxation as it relates to Real Estate, Closely Held Businesses, Private Equity Funds, Family Offices and Trusts & Estates. He advises clients regarding tax planning, structuring, and compliance for commercial real estate projects, all stages of the business life cycle, generational wealth transfer, family business succession, and executive compensation. He also collaborates with other attorneys, accountants, financial advisors, bankers, and insurance professionals when they encounter matters requiring a threshold level of tax law expertise.
Requirements
The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.
Formats
