Real Estate Partnership Taxation​

Date: 11/19/2026
Time: 12:00 PM - 4:00 PM EST
CPE Credit: 4 hours

This 4-hour webcast will discuss Real Estate Partnership Taxation.

Topics Covered

• ●What constitutes a partnership
  ●Identify various types of partnerships
  ●Advantages & disadvantages of partnership
  ●Review partnership legal & tax terminology
  ●Tax reporting of partnership (Form 1065)
  ●The funding of partnership
  ●Partnership basis
  ●Review the handling of partnership allocations
  ●Basic discussion of partnership termination
  ●Contents & value of partnership agreement
  ●Husband-wife business partnerships
  ●Real estate limited partnerships (RELP)
  ●Post-2017 partnership audit rules including impact of recent developments on
    partners & partnerships
  ●IRC §199A qualified business income deductions
  ●Dispositions of real property, including installment sales & IRC §1031 exchanges
  ●Disguised Sale Disclosure Reg. §1.707-8
  ●Real estate partnerships with service & capital partners

Learning Objectives:

• Understand a partnership for tax purposes and its standing as  legal entity
  ●Understand  “flow-through” or “pass-through” approach to reporting partnership profits, losses, etc.
  ●Emphasize when partnership may be more advantageous than other types of entities
  ●Learn about partnership structuring
  ●Understand the basics of preparing the Federal Form 1065
  ●Compare and contrast a general partnership with various
    other types
  ●Be knowledgeable about relative code, regulations and elections