Live 2-hour Webinar:
§199A Final Regs and Rental Real Estate
Oh, What a Tangled Web
Making Sense of It All




    July 31, 2019
    9AM PT, 11AM CT, 12PM ET

    2 hour, 2 CPE

    Register Now for $129

    Program Description:

    “Oh, what a tangled web we weave” [Sir Walter Scott]

    Does rental real estate (RRE) qualify for the §199A deduction? The §199A Final Regs tell us to go look at case law under §162. Case law under §162 tells us it depends on the facts and circumstances. We've knocked down these cases (and rulings) for you and will clearly explain.

    When is a commercial rental property a business? A residential rental property? Is a triple net lease rental a business? Raw land? The answers might surprise you. This course drills down on rules and analysis needed to get you to the answers. You’ll walk away knowing what your choices are and how to reason through them.

    What is the impact of being a business (or not) if the rental has net income? A loss?


    • Clear analysis of cases and rulings as to whether a rental property a business
    • Candid view of Final Reg (Revenue Procedure) safe harbor for RRE
    • Is the safe harbor all it’s cracked up to be?
    • How to argue RRE is (or not) a qualifying business
    • When you want (or not want) RRE to be a qualifying business
    • When the self rental rules work for (or against) you
    • Triple net leases – The naked truth
    • Land leases – The naked truth
    • May RRE be aggregated with other properties or businesses? If so, how?
    • De-constructing the mystery and putting you in control
    • Recommended strategies to bolster your odds of success

    Objectives: To capably analyze whether rental real estate, triple net leases, land leases and self rentals are qualifying businesses for the §199A deduction

    Designed for: Anyone who desires to understand how rental real estate, triple net leases, land leases and self rentals interact with and qualify for the §199A deduction

    Host: Rick Telberg

    • Founder and CEO CPA Trendlines, Bay Street Group
    • Accounting Today Top 100
    • CPA Practice Advisor Top 25

    Host: Sandi Leyva

    • Founder and President Accountant's Accelerator, Sandra L Leyva, Inc.
    • CPA Practice Advisor Top 25
    • Most Powerful Women in Accounting

    CPE Details

    Prerequisites: None

    Advanced Preparation: None

    Program Level: Update

    Delivery Method: Group Internet Based

    Field of Study: Tax

    CPE Hours: 2


    Sandra L. Leyva, Inc. is registered with the National Association of the State Boards of Accountancy (NASBA) as a sponsor of continuing education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website Our NASBA sponsor number is 112525.

    Seating is limited, so register now.  This webinar is packed with high quality content and will fill up fast!

    Register Now for $129