Article On Tax Planning Strategies For Real Estate Investments

Zachery A. Cohen (Bank of America Private Wealth Management) recently published an article entitled,‘‘All’s Well That Ends Dwell’’ — Tax Planning Strategies to Divest, Diversify or Monetize Investment Real Estate, 56 Tax Management Memorandum 465 (2015). Provided below is an abstract of the article:

There are myriad reasons why your clients own investment real estate. Examples include a sophisticated investor who possesses a large and diversified real estate portfolio or an individual who has acquired real estate through isolated purchase, gift or inheritance. When your client ultimately decides to divest, diversify or monetize a real estate holding, there are a number of factors to consider and planning strategies to implement. This article is intended to describe some of the strategies that are used to divest, diversify or monetize investment real estate.