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Real Estate & Construction

Real Estate & Construction Insights

June 16, 2025 Christie Stravino

3 Key Areas to Watch in Industrial Real Estate’s Shifting Landscape

The 2025 NAIOP I.CON East, held in Jersey City, is a premier event focused on industrial real estate trends, challenges and opportunities. With 1,200 attendees and a sold-out crowd for the third consecutive year, the conference reinforced its status as a must-attend event for real estate industry...

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May 21, 2025 Robert Venables

House Bill Takes Next Step: Stand Out Tax Areas to Watch (for Now)

The House of Representatives’ reconciliation bill — The One, Big, Beautiful Bill (TOBBB) — took another step forward this past week when the House Budget Committee advanced the bill by a vote of 17-16. TOBBB will now go to the House Rules Committee, where changes are expected...

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May 14, 2025 Nick Antonopoulos

Should You Account for Your Real Estate Purchase as an Asset or Business Acquisition?

Congratulations on the purchase of your new property! Whether this is your first time in the commercial real estate market or your team’s 100th acquisition, the fun really begins the day after the purchase, at least for your accounting team.As your asset management team moves on to the next...

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April 14, 2025

Trusts & Taxes 101: Irrevocable Life Insurance Trusts and Qualified Subchapter S Trusts

Posted by Amber DiulusThere are many different trusts available as a part of estate planning, each constructed in different ways to be the most tax advantageous depending on you and your family’s situations and assets. Two types of trusts, Irrevocable Life Insurance Trusts (ILITs) and...

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March 18, 2025 Stephenie Truong, John Reich III

Trusts & Taxes 101: Electing Small Business Trusts

Our Trust & Taxes 101 series explains how Electing Small Business Trusts can be useful to business owners in passing their S Corporation onto beneficiaries.

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March 13, 2025 Adam Hill, Dave Sobochan

U.S. Commercial Real Estate Update: Trends & Forecasts

The U.S. commercial real estate industry continues to experience significant shifts that are reshaping various sectors. However, as the market navigates this period of transition, key trends and forecasts indicate an overall trend toward more balanced and stable conditions.Below we look at what...

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March 11, 2025 Asha Shettigar

Cohen & Co Welcomes REIT Practice Lead Asha Shettigar

Cohen & Co is proud to announce Asha Shettigar has joined the firm’s New York City office as a tax partner and lead of the firm’s REIT Practice. With nearly 25 years experience, including Big 4 accounting firm and global consulting backgrounds, Asha has worked with some of the...

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February 24, 2025 Anna Ward, Chad Shields

Trusts & Taxes 101: Intentionally Defective Grantor Trusts

The estate tax exemption is set to drop significantly after the Tax Cuts and Jobs Act (TCJA) provisions expire at the end of 2025. And while the results of the November 2024 election mean it’s possible those tax provisions could be extended with 2025 legislation, it’s also possible...

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February 12, 2025 Kevin Sexton

AI Beyond the Hype: A Six-Step Guide to Demystify the AI Journey for Companies

Imagine a world where Artificial Intelligence (AI) drives your business to new heights. This isn't a distant dream — it's happening now as AI is revolutionizing industries across the globe. Yet, many companies are still on the sidelines, unsure how to begin their AI journey. In this...

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February 03, 2025

Cohen & Co’s Best of the Blogs 2024

This past year certainly kept business and individual taxpayers on their toes. Beneficial ownership information (BOI) reporting topics overwhelmingly took precedence for our blog readers. Grant audits — a specialized financial audit many organizations find themselves facing after receiving...

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January 15, 2025 Nick Antonopoulos

What is an SEC S-X 3-14 Real Estate Operations Acquisition Audit?

If your real estate investment business has decided to conduct an initial public offering (IPO) using a Real Estate Investment Trust (REIT), it’s important to consider the impact of SEC Rule 3-14 of Regulation S-X, known as S-X 3-14. This set of regulations provides special instructions for...

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December 20, 2024 Angel Rice, Michael McGivney, Samantha Kite

4 Tax Planning Areas Impacting Real Estate Developers in 2024 and Beyond

As we near the end of 2024 and look ahead to 2025 and the years to come, it is more important than ever to be thinking strategically about tax planning, particularly as we are still uncertain about the fate of the many provisions of the Tax Cuts and Jobs Act (TCJA) of 2017.Below are important...

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December 11, 2024 Ariel Chester, Jonathan Williamson

Key Year-End Tax Areas for Real Estate and Private Equity Funds

Posted by Jen Baker, Ariel Chester and Jonathan WilliamsonWith 2024 coming to a close, it is time to shift gears to focus on wrapping up 2024 tax items and planning for 2025. Now is a perfect time for your real estate or private equity fund to complete any necessary maintenance, as well as a bit...

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December 03, 2024 Jeffrey McMichael, Ashley Altizer

7 Year-End Business Tax Planning Areas to Be Strategic About This Year

Despite the recently concluded political elections, taxpayers continue to have uncertainty regarding potential future tax changes. The impact of these elections, the potential sunset of many individual provisions of the Tax Cuts and Jobs Act of 2017 (TCJA) and a more aggressive tax enforcement...

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November 26, 2024 Ryan Hochberg

First Financial Statement Audit? Here’s What Your Company Can Expect

Going through a financial statement audit can sound like a daunting task, especially if your company has never been audited before. Why are we being audited? What does the process entail? What do we do once the audit is complete?These are all valid and common questions asked by first-time audited...

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November 25, 2024 Joe Falbo

5 Year-End Tax Planning Focus Areas for Individuals in 2024 (and Beyond)

An underlying theme in year-end tax planning for high-net-worth individuals last year was planning around the impending sunset of the 2017 Tax Cuts and Jobs Act (TCJA). That theme continues this year, albeit with even more uncertainty. The election of former President Donald Trump along with a...

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November 13, 2024 Kevin Sexton

AI Beyond the Hype: 8 Key Risks to Protect Against

Artificial Intelligence (AI) is like that shiny new gadget we can't wait to get our hands on. It's exciting, it's transformative — a true game-changer. However, much like any powerful tool, behind AI’s luster there are challenges. And for responsible companies, being aware...

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November 11, 2024 Beth Reho

Why an RIA May Need an Audit for Private and Venture Capital Funds (and What to Consider)

As a registered investment adviser (RIA) managing a private fund, it’s crucial to navigate regulatory requirements effectively, including the question of whether or not you need a financial statement audit. While audits can be a valuable tool for transparency and accountability, they also...

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October 18, 2024 Kevin Sexton

AI Beyond the Hype: What Does It All Mean?

Artificial Intelligence — are there any two words that evoke more excitement and fear in today’s business environment? Experts predict Artificial Intelligence (AI) will either be the most transformative technology in the history of mankind or will lead to our demise. Ultimately, the...

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October 11, 2024 Nick Antonopoulos

How Your Private Real Estate Fund Can Use Fair Value Reporting to Value Investments

Whether this is your first fund, or this is your first private fund exclusively invested in real estate, your investors will want relevant information when it comes to the fund’s value. However, historical reporting methods, such as accounting principles generally accepted in the United...

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