Foreign Income Tax, REITs, Real Estate and More in August Issue of AICPA Tax Adviser

Honoring our firm’s decades-long tradition, I was fortunate to serve as editor of the 2025 August Tax Clinic edition of the AICPA’s Tax Adviser. Each year we author articles that focus on high-complexity, high-impact areas of the tax code to help clarify these technical topics for the profession and better serve clients around the globe.

This year we focused on a variety of topics, from foreign matters, including income tax and REITs; to partnerships and procedures; to real estate, state and local tax, and employee benefit plans.

• Proposed Regulations Issued on Retirement Catch-Up Contributions – Michael Boncher
• IC-DISC Commission Payment Provisions – Ray Polantz
• The Role of REITs for Foreign Investors in U.S. Real Estate – Asha Shettigar
• Signing Partnerships’ Returns and Other Tax Documents – Robert Venables
• Practical Considerations for Taxpayers and Advisers Following Loper Bright and Corner Post – James Kaptur
• Tax Strategies for Highly Appreciated Undeveloped Land – Dave Charles
• State Compliance for Multitiered Partnerships: Planning, Communication, and Execution Can Avoid Common Mistakes – Patrick Walsh

Contact Robert Venables or a member of your service team to discuss this topic further.

In this blog Cohen & Co is not rendering legal, accounting, investment, tax or other professional advice. Rather, the information contained in this blog is for general informational purposes only. Any decisions or actions based on the general information contained in this blog should be made or taken only after a detailed review of the specific facts, circumstances and current law with your professional advisers.