Investments

Reflecting On Syndicated Conservation Easements

In late June, IRS announced it would be mailing out a time-limited settlement offer that would allow taxpayers who are haunted by an investment in a syndicated conservation easement to settle. As I write this, the terms of the settlement have leaked. They strike me as overly generous. It does seem that the syndicated easement campaign of the IRS is coming to a close.

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CURRENT EDITION

The Think Outside the Tax Box OBBBA Quick Reference Guide

Staff Writer

The One Big Beautiful Bill Act (OBBBA) marks the most sweeping overhaul of the tax code since 2017, reshaping rules across personal and business income, education, healthcare, and credits. To help you stay ahead of the curve, Think Outside the Tax Box is proud to share our Quick Reference Guide, designed to keep you and your clients informed, prepared, and proactive.

5 Keys to Maximizing the SALT Changes

Dominique Molina, CPA MST CTS

The Senate just passed the most significant SALT deduction changes since 2017, and most tax professionals are missing the real opportunity. While everyone’s celebrating the increase from $10,000 to $40,000, there’s a hidden tax trap that creates effective marginal rates exceeding 45% — and that’s your biggest planning goldmine.

460(e) – Leveling the Playing Field for Construction

Roger Ledbetter, CPA

Buried in the middle of the One Big Beautiful Bill Act (OBBBA) is a small section with huge tax savings for multifamily developers – expansion of the 460(e) revenue recognition method exceptions. Previously only available to smaller construction contractors, the new law opens up a potential windfall for larger scale developers.