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Real Estate & Construction

Real Estate & Construction Insights

July 23, 2026 Nick Antonopoulos, Gino Scipione

Private REITs Going Public: Accounting and Financial Reporting for Public Markets

Private REITs going public need robust accounting, enhanced transparency and improved investor communications. Learn what’s ahead as you move into public reporting.

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July 08, 2026 Angel Rice

Now is the Time to Nominate New Opportunity Zone Census Tracts for 2.0 Program

On July 1, 2026, the Qualified Opportunity Zones (QOZs) 2.0 nomination process formally kicked off. The process requires governors of each state and U.S. territory to nominate low-income census tracts to be certified as QOZs. These new 10-year tracts will take effect January 1, 2027, and last...

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June 29, 2026 Nick Antonopoulos, Angela Bacarella-Wood

Private REITs Going Public: Internal Controls and Governance

Read Part 1 in our series offering REIT executives, and accounting and compliance officers a framework for navigating going public, mitigating risks, and positioning for long-term credibility and public trust.

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June 23, 2026 Patrick Walsh

A Partnership’s Guide to Recording State and Local Tax Payments

Read our comprehensive guide for partnerships looking to more efficiently and effectively record the three most common types of state and local tax payments.

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June 15, 2026 Angel Rice, Dave Sobochan

Opportunity Zone Deferred Gains Ending: How Fair Market Value Can Help

Investors in QOFs may be able to reduce their tax liability when deferred gains become taxable on December 31, 2026, by pursuing the fair market value option.

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May 28, 2026 Angel Rice, Dave Sobochan

What to Know About Qualified Opportunity Zones 2.0

As the QOZ program evolves and the permanent 2.0 program is implemented, it’s important to understand the changes and how they could impact your business.

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May 27, 2026 Dave Sobochan, Adam Hill

Q1 2026 National Real Estate & Construction Market & Legislative Update

– CRE owners and developers continue operating in a changing market. Learn about trends driving performance and policies influencing investment and development decisions.

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May 19, 2026 Gerard Sablich

Construction Draws: How to Move from Monthly Paperwork to Strategic Capital Protection

Learn how to turn this monthly task into a strategic financial control point.

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April 23, 2026 Susanne Wolfe

UBTI and Real Estate Investments: What Tax-Exempt Investors Should Know

Understand how UBTI impacts tax-exempt real estate investors and why structuring investments properly is key to minimizing unexpected tax exposure.

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April 14, 2026 Nick Antonopoulos

Commercial Real Estate 101: A Quick-Start Guide for Investors, Owners and Professionals

This high-level guides help investors, business owners and professionals bridge the gap between technical accounting concepts and practical investment reality.

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March 18, 2026 Asha Shettigar, Pargat Singh

9 Things Fund Managers Should Know About U.S. Data Centers, Foreign Investment, and REIT Structuring and Taxation

Learn nine things fund managers should know about data centers, tax ramifications of investing in them and other considerations to talk through with your advisers.

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March 17, 2026 Asha Shettigar, Agata Orzechowska

Understanding REITs: A Complete Guide for Real Estate Investors

Learn the basics of REITs, from types of REITs and organizational requirements, to asset and income tests, to additional perspectives investors should consider.

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March 06, 2026 Krista Zuchowski, Harrison Higgins

IRS Notice 2026-16 Gives Roadmap to Claim New Bonus Depreciation on U.S. Manufacturing Facilities

IRS Notice 2026‑16 gives taxpayers the interim guidance to understand how to claim a special depreciation allowance for certain production related real property.

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March 06, 2026 Dave Sobochan, Adam Hill

Q4 2025 National Real Estate & Construction Market & Legislative Update

As we closed out Q4 2025, one theme stood out across the national real estate and construction markets: resilience. Read an overview of what we’re seeing and what’s in store.

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March 04, 2026 Asha Shettigar, Pargat Singh

IRS Issues PLR Clarifying Hedge Treatment for mREIT Gross Income Tests

Public and private REITs, particularly mortgage REITs, can now more likely manage financial risk without being concerned of accidentally jeopardizing their REIT status.

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February 25, 2026 David Charles, Samantha Kite

The Written Binding Contract Rule’s Impact on Bonus Depreciation in Real Estate

Recent IRS guidance on eligibility of 100% bonus depreciation under the OBBBA proves eligibility for full expensing in 2025 and even 2026 is subject to critical timing requirements.

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February 24, 2026 Nick Antonopoulos

Capitalization, Impairment and Foresight for Real Estate Development Projects

Capitalization of costs, interest capitalization and impairment testing are important in real estate accounting, but so are broader issues that can elevate financial reporting to a strategic asset.

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February 10, 2026 Karen Raghanti

New York Enacts and Refines Beneficial Ownership Information Reporting for LLCs

New York recently issued guidance removing the reporting requirement for LLCs formed in New York. Learn about the changes and new requirements.

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February 04, 2026 Asha Shettigar, Agata Orzechowska

Proposed Regulations Remove Look-Through Rule for Domestically Controlled REITs

In October 2025, the U.S. Treasury and IRS published proposed regulations that could encourage foreign investment in the real estate market. REITs should assess the impact.

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January 20, 2026 Jon Marshall

The Importance of Real Estate Appraisals in Estate and Gift Tax Returns

Accurate real estate appraisals play a crucial role in estate planning, particularly when it comes to navigating the complexities of estate and gift tax returns.

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