| Blog

It’s Time to End the Blacklisting of SSTBs from Section 199A

Tax policy changes, such as the Section 199A provision, would help remove barriers for small businesses operating during the COVID-19 crisis.  READ MORE +

Can You Speak Lender?

Matthew Hausman, Manager in our Real Estate Group, explains why understanding the disconnect between ITBA and GAAP is crucial to successfully structuring loan agreements and negotiating with lenders and financial institutions.  READ MORE +

New Draft Form 8997 and Qualified Opportunity Zone Regulatory Reform

On September 25, 2019, the IRS released another form in draft status: federal Form 8997 “Initial and Annual Statement of Qualified Opportunity Fund Investments.” It requires even more information to be reported concerning these investments by eligible taxpayers.  READ MORE +

New Draft Form 8996 and Qualified Opportunity Zone Regulatory Reform

This blog examines the newly released draft form 8996, which increases reporting requirements pertaining to Qualified Opportunity Zones.  READ MORE +

Qualified Opportunity Zones vs. 1031 Exchanges: A Comparison for Active Real Estate Investors

This blog will compare two income tax deferral strategies available to real estate investors: 1031 exchanges and Opportunity Zone investing.  READ MORE +

Deal Quality Has to Shine Through: Some Quick Thoughts on Opportunity Zone Investing

While much of the talk surrounding Opportunity Zones is about "getting ready to get going," Co-Partner-in-Charge of Real Estate Abe Schlisselfeld examines what investors should focus on when it's dealmaking time.  READ MORE +

Four TCJA Provisions Affecting Exempt Organizations: A Quick Update

Director Magdalena Czerniawski offers a brief update on the TCJA provisions affecting exempt organizations.  READ MORE +

A Quick Look at the Impact of the New Excess Business Losses Rule

Sherry Fan Grand, Director in the Real Estate Group at Marks Paneth, examines a new concept introduced by the Tax Cuts and Jobs Act: Excess Business Losses.  READ MORE +

Two New Rules from the TCJA That Can Actually Help Small Business Owners

Much has been written lamenting the tax impact that certain provisions of the Tax Cut and Jobs Act have had on small business owners. In this blog, Tax Partner Mordecai Lerer outlines two ways that small business owners can benefit under the TCJA.  READ MORE +

The Opportunity of Opportunity Zones

Qualified Opportunity Zones have been a hot topic in the real estate industry since the program was introduced in the Tax Cuts and Jobs Act of 2017. Abe Schlisselfeld, Co-Partner-in-Charge of the Real Estate Group, blogged about the complex opportunities of this tax-savings vehicle from the DC Finance Real Estate and Family Office special meeting on Opportunity Zones.  READ MORE +

New Tax on Excess Nonprofit Executive Compensation

The Tax Cuts and Jobs Act introduces a new excise tax on excessive compensation at applicable tax-exempt organizations. Learn which employees could be impacted and the actions nonprofit Boards should take now to identify potential tax liabilities.  READ MORE +

Understanding the New Tax Code: Changes to the Federal Estate Tax

Principal Robert Hughes addresses one of the most common questions coming out of the new federal tax reform bill: “Should I continue to itemize my deductions?”  READ MORE +

Understanding the New Tax Code: Changes to the Alternative Minimum Tax

The 2017 tax reform bill made changes to the Alternative Minimum Tax (AMT), including new exemption and phaseout amounts that will significantly alter the number of taxpayers affected.  READ MORE +

Understanding the New Tax Code: To Itemize or Not to Itemize?

Principal Robert Hughes addresses one of the most common questions coming out of the new federal tax reform bill: “Should I continue to itemize my deductions?”  READ MORE +

Will U.S. Tax Reform Affect Your Real Estate Investments?

Real Estate Partner Abe Schlisselfeld blogs about which provisions are expected to affect real estate investors in the proposed tax reform bill.  READ MORE +