§199A, Real Estate and Rev. Proc. 2019-38
What We Thought We Knew Blown Out of the Water

2 Self-Study (QAS) CPE

Program Description:

Just after we thought §199A for real estate was settling in, WHAM. IRS launches Rev. Proc. 2019-38 from its mighty launching pad, blowing what we thought we knew out of the water. Prior to the Rev. Proc., the so called real estate rental safe harbor in most cases probably wasn't worth the paper it was written on. Then, IRS loosened up the purse strings on it. Tune in for our comprehensive 2 hour program and we'll get you completely and comprehensively caught up.

  • How the real estate safe harbor looks almost nothing like it did at first
  • How it's worth the paper it's written on now more than before
  • How the court cases have your back a good amount of the time
  • (Some) triple nets, in all candor, are more defensible than you might think


  • Recorded Video (originally recorded November 20, 2019)
  • Presentation Handout - Power Point Slides (PDF)
  • 10 Question (Multiple Choice) Exam

Presenter: Bradley Burnett

Bradley Burnett, J.D., LL.M., is a practicing Colorado tax attorney with 33 years of tax practice experience.  His practice emphasis is on tax planning and tax controversy resolution.  He also prepares a handful of tax returns.

Mr. Burnett has delivered more than 3,000 presentations on U.S. tax law throughout all fifty U.S. states, Washington, D.C., the Bahamas, Italy, Greece, Turkey, and Canada. He has authored texts of 35 CPE courses.  He has appeared on television answering tax questions for call-in viewers of Denver NBC affiliate KUSA Channel 9.  Brad received the Illinois Society of CPAs Instructor Excellence Award for teaching in Chicago and five times has been the top-rated, most requested instructor for CPA Society annual tax conferences.

Burnett’s seminar style is to deliver the subject matter in briskly paced, enthusiastic and witty fashion.  His forte’ is the candid communication of practical ideas relating to tax law.

Register Now for $129

CPE Details

Prerequisites: None

Advanced Preparation: None

Program Level: Update

Delivery Method: Self-Study (QAS)

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 www.nasbaregistry.org. Our NASBA sponsor number is 112525.

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