Thought leadership for real estate: Additional
For over 90 years, the Mazars Real Estate Services Group has offered solutions and top-level advice to the real estate sector. Our experience enables us to offer special insight into today’s ever-changing real estate markets - our latest thought leadership can help you make sense of this new reality so you can improve your strategy, optimize your performance and get the best return on your investments.
There’s increasing demand from investors in real estate companies for fair value reporting, particularly in times of market turbulence. Investors want to be sure to understand what their investments are worth and how they’re performing. Fair value reporting can be challenging for real estate firms to jump into if its unfamiliar to them, as it requires technical expertise beyond the typical historical...
For nearly three decades, the manner in which earnings of a limited liability company (LLC) are reported for self-employment tax purposes has been in dispute.
Commercial real estate companies are confronting a number of challenges in the current economic climate. Months of high inflation and rising interest rates marked 2022.
A real estate investment trust (REIT) is a type of investment entity taxed as a corporation. If an entity is primarily in the business of owning or financing real estate as a long-term investment, there are considerable tax advantages to being classified as a REIT.
Issued on Jan. 27, 2023, Revenue Procedure (Rev. Proc.) 2023-9 updates the more than 30-year-old Rev.Proc. 92-29 and provides changes to reduce administrative requirements and clarify the accounting for common improvements for contracts governed under Internal Revenue Code (Code) Section 460.
On Nov. 9, 2022, the IRS ruled in Private Letter Ruling (PLR) 202305009 that the right of a real estate investment trust (REIT) to receive Brownfield Redevelopment Tax Credits (Brownfield Credits) treated as a receivable on its balance sheet in accordance with generally accepted accounting principles (GAAP), will be considered a qualifying receivable for purposes of the 75% asset test.
On Dec. 29, 2022, the IRS and Treasury Department issued a proposed regulation for determining whether a REIT qualifies as a domestic controlled REIT (DCR). Whether a REIT is domestically controlled or not is critical for foreigners as sale of domestically controlled REIT’s stock isn’t subject to FIRPTA. However, the sale of the stock of a foreign controlled REIT is taxable to foreigners other than...
Many veteran real estate investors believe they understand cost segregation studies and dismiss the value that such studies can provide for their business. Real estate investors generally are familiar with the concept of a cost segregation study: At its core, a study identifies and reclassifies the cost of personal and real property to maximize depreciation deductions, which have the potential to...
Real estate investors who own several investment properties, each within individual partnerships, may seek to diversify their holdings to spread risk, maximize returns and secure their long-term financial stability.
Hoteliers operating under a flag are likely familiar with a property improvement plan (PIP), which is designed to bring a property into compliance with the latest brand standards. It generally will be required upon acquisition/change of flag and then periodically thereafter (e.g., every 5-10 years).
Senior Manager Katelyn Kogan shares three improvements to help real estate companies achieve a seamless accounting close. Watch now!
In Private Letter Ruling 202402002 the IRS confronted the issue of whether amounts received attributable to the receipt of carbon emission offsets constitute qualifying gross income for purposes of the REIT qualification tests.
In Private Letter Ruling 202402002 the IRS confronted the issue of whether amounts received attributable to the receipt of carbon emission offsets constitute qualifying gross income for purposes of the REIT qualification tests.
Senior Manager Katelyn Kogan shares three improvements to help real estate companies achieve a seamless accounting close. Watch now!
Hoteliers operating under a flag are likely familiar with a property improvement plan (PIP), which is designed to bring a property into compliance with the latest brand standards. It generally will be required upon acquisition/change of flag and then periodically thereafter (e.g., every 5-10 years).
Real estate investors who own several investment properties, each within individual partnerships, may seek to diversify their holdings to spread risk, maximize returns and secure their long-term financial stability.
Many veteran real estate investors believe they understand cost segregation studies and dismiss the value that such studies can provide for their business. Real estate investors generally are familiar with the concept of a cost segregation study: At its core, a study identifies and reclassifies the cost of personal and real property to maximize depreciation deductions, which have the potential to...
On Dec. 29, 2022, the IRS and Treasury Department issued a proposed regulation for determining whether a REIT qualifies as a domestic controlled REIT (DCR). Whether a REIT is domestically controlled or not is critical for foreigners as sale of domestically controlled REIT’s stock isn’t subject to FIRPTA. However, the sale of the stock of a foreign controlled REIT is taxable to foreigners other than...
On Nov. 9, 2022, the IRS ruled in Private Letter Ruling (PLR) 202305009 that the right of a real estate investment trust (REIT) to receive Brownfield Redevelopment Tax Credits (Brownfield Credits) treated as a receivable on its balance sheet in accordance with generally accepted accounting principles (GAAP), will be considered a qualifying receivable for purposes of the 75% asset test.
Issued on Jan. 27, 2023, Revenue Procedure (Rev. Proc.) 2023-9 updates the more than 30-year-old Rev.Proc. 92-29 and provides changes to reduce administrative requirements and clarify the accounting for common improvements for contracts governed under Internal Revenue Code (Code) Section 460.
A real estate investment trust (REIT) is a type of investment entity taxed as a corporation. If an entity is primarily in the business of owning or financing real estate as a long-term investment, there are considerable tax advantages to being classified as a REIT.
Commercial real estate companies are confronting a number of challenges in the current economic climate. Months of high inflation and rising interest rates marked 2022.
For nearly three decades, the manner in which earnings of a limited liability company (LLC) are reported for self-employment tax purposes has been in dispute.
There’s increasing demand from investors in real estate companies for fair value reporting, particularly in times of market turbulence. Investors want to be sure to understand what their investments are worth and how they’re performing. Fair value reporting can be challenging for real estate firms to jump into if its unfamiliar to them, as it requires technical expertise beyond the typical historical...
There’s increasing demand from investors in real estate companies for fair value reporting, particularly in times of market turbulence. Investors want to be sure to understand what their investments are worth and how they’re performing. Fair value reporting can be challenging for real estate firms to jump into if its unfamiliar to them, as it requires technical expertise beyond the typical historical...
For nearly three decades, the manner in which earnings of a limited liability company (LLC) are reported for self-employment tax purposes has been in dispute.
Commercial real estate companies are confronting a number of challenges in the current economic climate. Months of high inflation and rising interest rates marked 2022.
A real estate investment trust (REIT) is a type of investment entity taxed as a corporation. If an entity is primarily in the business of owning or financing real estate as a long-term investment, there are considerable tax advantages to being classified as a REIT.
Issued on Jan. 27, 2023, Revenue Procedure (Rev. Proc.) 2023-9 updates the more than 30-year-old Rev.Proc. 92-29 and provides changes to reduce administrative requirements and clarify the accounting for common improvements for contracts governed under Internal Revenue Code (Code) Section 460.
On Nov. 9, 2022, the IRS ruled in Private Letter Ruling (PLR) 202305009 that the right of a real estate investment trust (REIT) to receive Brownfield Redevelopment Tax Credits (Brownfield Credits) treated as a receivable on its balance sheet in accordance with generally accepted accounting principles (GAAP), will be considered a qualifying receivable for purposes of the 75% asset test.
On Dec. 29, 2022, the IRS and Treasury Department issued a proposed regulation for determining whether a REIT qualifies as a domestic controlled REIT (DCR). Whether a REIT is domestically controlled or not is critical for foreigners as sale of domestically controlled REIT’s stock isn’t subject to FIRPTA. However, the sale of the stock of a foreign controlled REIT is taxable to foreigners other than...
Many veteran real estate investors believe they understand cost segregation studies and dismiss the value that such studies can provide for their business. Real estate investors generally are familiar with the concept of a cost segregation study: At its core, a study identifies and reclassifies the cost of personal and real property to maximize depreciation deductions, which have the potential to...
Real estate investors who own several investment properties, each within individual partnerships, may seek to diversify their holdings to spread risk, maximize returns and secure their long-term financial stability.
Hoteliers operating under a flag are likely familiar with a property improvement plan (PIP), which is designed to bring a property into compliance with the latest brand standards. It generally will be required upon acquisition/change of flag and then periodically thereafter (e.g., every 5-10 years).
Senior Manager Katelyn Kogan shares three improvements to help real estate companies achieve a seamless accounting close. Watch now!
In Private Letter Ruling 202402002 the IRS confronted the issue of whether amounts received attributable to the receipt of carbon emission offsets constitute qualifying gross income for purposes of the REIT qualification tests.
Case study: Lifestyle hospitality company
Case study: Hotel management company
Case study: Hotel management company PIP review
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Technological change is creating new business models and disrupting the real estate sector – from the rise of ecommerce to new office technologies and smart buildings, technology is revolutionizing the industry.
Regulations around data security and privacy are increasing in the real estate sector, so business leaders are heavily focused on cyber risks now more than ever.
The real estate industry is uniquely positioned to raise awareness of sustainability across the local and global economy.
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