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PRODID://NDCP//518112
BEGIN:VEVENT
DTSTAMP:20260429T131601
VTIMEZONE:America/Chicago
DTSTART:20270429T130000Z
DTEND:20270429T163000Z
UID:518112
SUMMARY:Surgent's Tax Planning for Rental Real Estate (RRE4)
LOCATION:Webinar
DESCRIPTION:Surgent's Tax Planning for Rental Real Estate (RRE4)\n\n04/29/27 08:00 AM CST\n - 04/29/27 11:30 AM CST\Description:\nThe taxation of real estate is tricky. Taxpayers can own real estate in a number of different ways, including direct and indirect investments. There are numerous exceptions to being classified as a rental activity. How do you know if someone is a real estate professional? In this course, we will explore all these issues and many more. Through real-world examples and discussion, this course will delve into exceptions to rental status, qualifications for material participation, and requirements for active status. Additionally, we will cover the QBI and Section 1237 safe harbors and touch on some planning ideas related to depreciation recapture. Objectives:
 Understand exceptions to rental status
 Identify the different types of depreciation recapture that apply to rental properties
 Recognize tax planning opportunities for personal and vacation properties
 Identify how the Section 1237 safe harbor may be used to avoid ordinary income tax treatment on divided land parcel sales
 Presenters:Dave Peters, CPA, CFP, CLU, CPCU, MST, MBAField of Study:Taxes (4)Major Topics:
 Rental activities and passive activities
 Material participation
 Real estate professional status
 Active participation status
 Depreciation recapture – Sections 1245, 1250, and 291
 Vacation homes rented out
 QBI deduction and rental properties
 Section 1237 safe harbor for divided parcel sales
 Practitioner considerations
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Surgent's Tax Planning for Rental Real Estate (RRE4)<br /><br />04/29/27 08:00 AM CST - 04/29/27 11:30 AM CST<br />Description:<br />The taxation of real estate is tricky. Taxpayers can own real estate in a number of different ways, including direct and indirect investments. There are numerous exceptions to being classified as a rental activity. How do you know if someone is a real estate professional? In this course, we will explore all these issues and many more. Through real-world examples and discussion, this course will delve into exceptions to rental status, qualifications for material participation, and requirements for active status. Additionally, we will cover the QBI and Section 1237 safe harbors and touch on some planning ideas related to depreciation recapture. <br><br><b>Objectives:</b><br><ul>
    <li>Understand exceptions to rental status </li>
    <li>Identify the different types of depreciation recapture that apply to rental properties </li>
    <li>Recognize tax planning opportunities for personal and vacation properties </li>
    <li>Identify how the Section 1237 safe harbor may be used to avoid ordinary income tax treatment on divided land parcel sales </li>
</ul><br><b>Presenters:</b><br>Dave Peters, CPA, CFP, CLU, CPCU, MST, MBA<br><br><b>Field of Study:</b><br>Taxes (4)<br><br><b>Major Topics:</b><br><ul>
    <li>Rental activities and passive activities</li>
    <li>Material participation</li>
    <li>Real estate professional status</li>
    <li>Active participation status</li>
    <li>Depreciation recapture &ndash; Sections 1245, 1250, and 291</li>
    <li>Vacation homes rented out</li>
    <li>QBI deduction and rental properties</li>
    <li>Section 1237 safe harbor for divided parcel sales</li>
    <li>Practitioner considerations</li>
</ul><br />Location:<br />Webinar<br /><br />,  
PRIORITY:3
TRANSP:TRANSPARENT
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DESCRIPTION:Reminder
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