The California real estate market is navigating a whirlwind of change, driven by evolving economic conditions, interest rate fluctuations, and strategic considerations like foreclosure alternatives and asset sales. This session dives into market trends, property valuation challenges, and key factors influencing real estate investments, including geography, asset classes, and regulatory developments. Gain actionable insights to help your clients thrive amid these complex dynamics. 

This session covers tax strategies and updates for 179D, 45L, and other energy-related tax credits. It explores updates introduced by the Inflation Reduction Act (IRA) and provides insights into maximizing benefits for businesses and tax-exempt organizations. 

President Trump is expected to focus on tax changes during 2025, with his incoming administration. Since certain of the Tax Cuts and Jobs Act provisions, passed during his prior administration, are expiring at the end of 2025, the President will need to focus on getting an extension during 2025 should he wish for them to continue uninterrupted. Despite having other areas of focus, the timetable for addressing the extension and other promised reforms such as no tax on tips and an expiration of the SALT limitation, is expected to be brisk. Given the narrow lead he has at both the House and Senate, none of the proposals is guaranteed to pass. Also at issue is how to pay for the proposed extensions, cuts and incentives. In this discussion, we will focus on expected tax policy and reforms in 2025 and thereafter during the President’s second term. 

In this session we’ll explore alternatives 1031 replacement property strategies for taxpayers simply tired of the headaches of managing investment properties ("tenants and toilets"). 

Explore the complexities of foreign ownership of U.S. real estate, including vacation homes, and the tax implications throughout their life cycle—from purchase to sale. This session covers ownership structures, succession planning, tax reporting requirements, and insights into international considerations such as Mexico and Golden Visa programs, equipping professionals to navigate these intricate matters with confidence. 

This session will explore the current state of A.I. in real estate and introduce participants to the importance of data in A.I. and model building, a non-technical overview of designing and structuring A.I. projects, considerations in building a data strategy for A.I., designing A.I. strategies, and vetting A.I. opportunities. 

Explore the critical tax issues impacting real estate, from the implications of the Corporate Transparency Act to navigating Section 754 elections and federal and California tax basis rules. This session will also delve into loss limitations and emerging tax controversies, equipping you with the knowledge to effectively advise clients in this dynamic sector.