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Real Estate & Construction

Real Estate & Construction Insights

December 19, 2016

Passive Activity Self-Rental Rule Applies to S Corporations

If you own property and a business, there’s an obvious temptation to lease that property to the business. But be careful — you risk triggering the self-rental rule and catching the eye of the IRS. One creative couple tried to get around this by using an S corporation to lease their...

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July 13, 2016 Kim Palmer

Targeted Capital Accounts: The New Standard in Partnership Operating Agreements

Targeted capital allocations are becoming standard in new LLC or partnership operating agreements. Historically, operating agreements typically provided for income/loss allocations to the partners based on the safe harbor provided under IRC Regulation 1.704-1(b)(2). This was more of a “cash...

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January 28, 2014 Kim Palmer

When is a Property Sale Really a Sale?

(And why does it matter?

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September 13, 2012 Kim Palmer

Partnerships: Be Wary of Disguised Sale Rules

Oftenin the establishment of a new partnership, one partner (the contributing partner) contributes an asset such as land or a building and other partners contribute cash. This is especially common in the real estate industry and is a nontaxable transaction under Internal Revenue Code (IRC...

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