OasisLMS

The Taxation on Real Estate Conference delivers a comprehensive, forward-looking examination of the tax, legal, and strategic issues shaping real estate investment and ownership in today’s rapidly evolving environment. Gain critical insight into how recent and proposed changes in tax law, regulatory guidance, and political dynamics impact real estate transactions, structures, and long-term planning.

This conference is a valuable tool for CPAs, accountants, tax professionals, and advisors specializing in real estate, partnerships, and transactional planning, as well as real estate attorneys and in-house tax and finance professionals at real estate companies.

8:25am – 8:30am 
Welcome Remarks and Administrative Duties  

8:30am-9:30am 
Tax Update
Hear an overview of recent tax law changes impacting real estate. Discuss recent court cases and controversy surrounding real estate. Explore general planning strategies for real estate taxation in the current environment.   

9:40am -10:40am
A Federal Tax Legislative Update
Examine the current legislative state of play in Washington, D.C., as well as the outlook for U.S. tax policy heading into the 2026 midterm elections and beyond.  Delve into how different political outcomes and budget pressures could shape fiscal policy going forward, including provisions enacted as part of the One Big Beautiful Bill Act. 

10:50am -11:50am 
Opportunity Zones: Updates
Take a deep dive into Opportunity Zones, including a brief refresher and an analysis of the changes from the OBBBA. Explore example issues, hear relevant takeaways, and address potential outstanding questions.  

 11:50am-12:30pm 
Networking Lunch 

12:30 pm-1:30pm 
Tax Deferral – Delaware Statutory Trust
The use of a Delaware Statutory Trust (DST) in a like-kind exchange has become more common since the issuance of Revenue Ruling 2004-86.  However, the tax issues go beyond the guidance in the Revenue Ruling.  They become especially complex when there is acquisition financing and when the sponsor uses bridge financing to acquire the property.  Discuss both the requirements of Revenue Ruling 2004-86 and the collateral tax issues to be considered in the DST structure. Examine how a self-created DST can be used to address "drop and swap" situations. 

1:40 pm-2:40pm  
Partnership Taxation with Focus on Real Estate

2:50pm – 3:40pm
AI – Tax Real Estate Focused
Receive an overview of the current state of artificial intelligence (AI) and machine learning. Walk through the application of both in real estate use cases, sample demonstrations, best practices and considerations, and exploration of industry-specific challenges.  

3:50-4:50 pm 
SALT Ethics

 4:50 pm  
Conference Adjourns

Special thanks to Christopher Rim, CPA, Miller Cooper, & Co. Ltd.,  and Lyle Prempas, CPA, Lauterbach & Amen LLP for planning this year’s Taxation on Real Estate Conference.