reducing your tax burden

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Outlook for Federal Tax Legislation Affecting Commercial Real Estate October 26, 2013 Presented by Evan M. Liddiard, CPA Senior Policy Representative – Federal Taxation National Association of REALTORS®

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What are the top five mistakes property owners and representatives make in eminent domain situations? How do they affect a property’s marketability? Three members of the Appraisal Institute discuss what happens when private property is taken for public use through eminent domain. Learn the most significant impact on marketability, construction and tax implications, logistical considerations, and much more.

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Page 1: Reducing Your Tax Burden

Outlook for Federal Tax Legislation Affecting Commercial Real Estate

October 26, 2013

Presented by Evan M. Liddiard, CPASenior Policy Representative – Federal Taxation

National Association of REALTORS®

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Tax Reform’s Major Players

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Obstacles to Tax Reform

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Is a “Grand Bargain” a Way Through the Maze?

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Why is Tax Reform So Difficult?

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What’s at Stake for Commercial Real Estate?

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Carried Interest

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Like-kind Exchanges

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Capital Gains Tax Rate

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Depreciation

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Interest Expense Deductibility

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FIRPTA Reform?

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Leasehold Improvements

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Expiring Provisions

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