About the Course
Introduction
This CLE/CPE webinar will provide tax counsel and advisers with a thorough and practical guide to key tax considerations and planning strategies specifically for commercial real estate transactions. The panel will outline best practices for determining the purchasing entity and review tax planning opportunities to structure the deal and other key tax planning items.
Description
Commercial real estate remains one of the top portfolio items for investors, with thousands of real estate transactions taking place daily. This webinar will provide tax and investment advisers representing persons in commercial real estate transactions with a comprehensive examination of optimal structures for the ownership vehicle and the mechanics of the purchase or sale transaction.
For income and transfer tax purposes, counsel for buyers and sellers should be prepared to address the tax consequences of various transactions and entity structures, plus the related tax compliance requirements. Tax counsel and advisers must be well-versed in the allocation of taxes to buyers and sellers, tax issues for entity versus asset purchases, tax elections under the IRC, and the use of 1031 exchanges and qualified opportunity funds (QOFs).
In addition, counsel must recognize the tax implications and potential opportunities stemming from the One Big Beautiful Bill Act, such as expanding low-income housing tax credits, enhanced opportunity zone incentives, restoration of 100% bonus depreciation, and other key items that must be considered.
Listen as our panel of tax practitioners goes beyond the basics to provide a comprehensive and practical guide to structuring commercial real estate transactions for tax planning, from ownership profile through finalizing the deal.
Presented By
Mr. Bertonaschi specializes in advising clients in key areas, including entity formation and structuring, real estate asset acquisitions and dispositions, merger and acquisition tax advisory, real estate investment trust (“REIT”) due diligence and compliance matters. He has 20 years of experience, including deep expertise in institutional-owned real estate and private equity matters. Mr. Bertonaschi has broad experience with real estate merger and acquisition transactions, partnership roll-ups, buy- and sell-side due diligence, tax accounting matters, like-kind exchanges, disguised sales, RIDEA tax structures and financial statement income tax provisions. Additionally, he has extensive experience providing a broad array of tax advisory services to companies in a wide range of markets and industries.
Mr. Lovett has extensive experience serving the tax needs of both public companies and closely held businesses, including all aspects of tax compliance for partnerships and corporations. He advises clients with regard to the structure and tax consequences of new business ventures and assists with restructuring existing businesses for increased tax efficiency. Prior to joining his firm, Mr. Lovett was with a “Big 4” accounting firm, working closely with large, multinational real estate investment companies.
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This 90-minute webinar is eligible in most states for 1.5 CLE credits.
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CPE credit is not available on recordings.
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BARBRI is a NASBA CPE sponsor and this 90-minute webinar is accredited for 1.5 CPE credits.
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Date + Time
- event
Tuesday, December 2, 2025
- schedule
1:00 p.m. ET./10:00 a.m. PT
I. Tax implications of buying and selling commercial real estate
II. Determining the purchasing entity structure
III. Entity vs. asset purchases
IV. Tax allocations for buyer and seller
V. Key provisions to consider under OBBBA
VI. 1031 exchanges and QOFs
The panel will review these and other key issues:
- What are the tax implications for buyers and sellers in commercial real estate transactions?
- What are the key considerations for determining the appropriate entity structure for purchasing commercial real estate?
- What are the differences and key issues of entity purchases versus asset purchases?
- How do you handle tax allocations for the buyer and seller?
- What tax planning opportunities are available under OBBBA?
- How can you utilize 1031 exchanges and QOFs, and what are the current tax rules to consider?
Learning Objectives
After completing this course, you will be able to:
- Identify ownership structures and related tax consequences for investments and structures for real estate transactions
- Determine the optimal purchasing entity for domestic and foreign investors in U.S. real estate
- Ascertain tax planning opportunities in structuring real estate transactions
- Field of Study: Taxes
- Level of Knowledge: Intermediate
- Advance Preparation: None
- Teaching Method: Seminar/Lecture
- Delivery Method: Group-Internet (via computer)
- Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
- Prerequisite:
Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of pass-through taxation, including taxation of partnerships, S corporations and their respective partners and shareholders.
BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.
BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .
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