1031 EXCHANGES

• Reverse exchanges.
  
• Built to suit.
  
• Tenants-in-common interest.
  
• Partnership.
  
• Multiple exchanges.
  
• Qualified intermediary.
  
• Accommodation title holder.
  
• Mixed-use property.
  

1033 INVOLUNTARY CONVERSIONS

• Condemnation.
  
• Casualty loss.
  

CONSTRUCTION CONTRACTORS

• Industry accounting software.
  
• Income tax elections/requirements.
  
• Construction management consulting.
  
• Audits and reviews.
  

FOREIGN OWNERSHIP

• Withholding rules on sale.
  
• Withholding rules on rental.
  
• 1031 Exchanges.
  
• Income tax filing requirements.
  
• Estate tax planning.

INVESTMENT REAL ESTATE

• Feasibility studies and projections.
  
• Entity selection.
  
• Cost segregation studies (depreciation enhancements).
  
• Special allocations.
  
• Contractual agreement structure.

MORTGAGE FINANCING ANALYSIS

PERSONAL RESIDENCE

• Principal residence.
  
• Second home.
  
• Other personal real estate.
  

REAL ESTATE DEVELOPERS

• Audits and reviews.
  
• Entity selection.
  
• Cost accounting methods.
  
• Feasibility studies.
  
• Industry accounting software.

TAX IMPACT ANALYSIS

TAXATION ISSUES

• Passive versus active.
  
• Real estate professionals.
  
• Estate tax planning.
  
• Property taxes.