Tax
Opportunity Fund Zones: Three Ticking Clocks?
On November 7, 2018, I published a blog entitled: “Opportunity Zones: Tax Deferral and Exclusion Beyond Like-Kind Exchanges”. Since then, the Treasury Department has issued over 500 pages of Final Reg...
Continue ReadingOpportunity Zones: Tax Deferral and Exclusion Beyond Like-Kind Exchanges
In December 2017, the federal government enacted new legislation regarding investments in opportunity zones.
Continue ReadingUnderstanding and Maximizing the “Pass-Thru” Deduction
The 2017 Tax Act introduced the “pass-thru” deduction, which has been understandably misinterpreted.
Continue ReadingUsing Virginia Historic Tax Credits to Offset the Virginia Bank Franchise Tax
The Federal and Virginia governments subsidize rehabilitations of historically significant buildings.
Continue ReadingResisting the Lure of S Corporations
An LLC taxable as a partnership is the superior choice of entity when the entity will own Appreciating Assets.
Continue ReadingAvoiding Dealer Taint for Real Estate
Legitimate reasons compel a real estate holder to isolate his properties in separate LLCs.
Continue ReadingHistoric Rehabilitation Tax Credit Transactions After The Safe Harbor
Lenders, Developers and Borrowers were all frustrated by the effect that revenue rulings and court cases had on Historic Rehabilitation loans in 2013.
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