Tax Tips For Landlords: From The Tax Cuts And Jobs Act To Today

Eddie Lorin is managing member and co-founder of Strategic Realty Holdings. He is a real estate owner, developer and acting principal. Through the course of his career, Eddie has successfully acquired more than 200 properties; 40,000 units contained in over $4.2 billion in real estate. Eddie is one of the original “mission-oriented investors” before impact investments focused on delivering a triple bottom line…financial, environmental and social returns to its investors, residents and its stakeholders. Eddie is a member of the EIG and the Novogradac coalitions for Opportunity Zones. Eddie is also co‐founder of the 501c3 HAPI Foundation with his wife Jane which was developed to promote health and wellness in low-income apartment communities. Earning his bachelor's degree from the University of California, Los Angeles and has been a licensed California real estate broker since 1988. He has two college-age daughters and lives in Westlake Village, CA with his wife.

Kay Properties & Investments’ President, Chay Lapin is an integral part of the firm’s success in participating in over $15 Billion dollars worth of real estate offerings. As part of Kay Properties, which is considered by many to be the largest DST investment firm in the United States, Chay is a leader and specialist within the 1031 DST and real estate offerings market. He provides insight to clients nationwide concerning multifamily and commercial real estate, DST, TIC, and fractional NNN Properties. Additionally, Chay has sponsored and co-sponsored the syndication of over two million square feet of DST properties in the multifamily, net lease, industrial and office sectors as well as invested in and operated multiple net lease assets and residential properties throughout the United States. Chay is regularly featured in industry publications including BizNow, The Commercial Observer, Yahoo Finance, among others. A graduate of the University of California at Los Angeles, Chay was a four-time Academic All-American water polo athlete and recipient of the prestigious UCLA Athletic Department Most Courageous and Character Award. Chay was a top-ranked United States performer and represented the USA in the 2012 London Olympic Games on the U.S. Men’s National Water Polo Team.

Reagan Maechling is a vice president on the Acquisitions team at Enterprise Housing Credit Investments, LLC, Enterprise’s Low-Income Housing Tax Credit syndication business. She is responsible for originating and overseeing the underwriting of affordable Housing Credits in Southern California, Texas, Louisiana, Oklahoma and Arkansas. In this role, she also manages developer relationships and supports the promotion of Enterprise’s broad range of affordable housing and community development tools, including Bellwether Enterprise mortgage financing, the Enterprise Community Loan Fund, New Markets Tax Credits, local policy efforts, grants and technical assistance. Reagan has over 15 years of experience in affordable housing and real estate development. During her tenure at Enterprise, Reagan has underwritten or secured approximately $885 million of Low-Income Housing Tax Credit equity investments in about 80 projects. Prior to joining the organization in 2007, Reagan held project management positions for affordable and market rate housing developers in Northern and Southern California. She holds a master’s degree in urban planning and bachelor’s degrees in political science and international development studies from UCLA.

Michael Wiener is a partner in Greenberg Glusker’s corporate and tax department. He specializes in providing corporate and tax advice to real estate investors and developers, and has extensive experience structuring Section 1031 exchanges, opportunity zone investments, and joint ventures. Michael’s practice is national in scope. He has structured hundreds of transactions and routinely deals with issues such as tenancies-in-common and partnership restructuring in connection with forward and reverse 1031 exchanges. Michael also represents clients in federal and state audits and is admitted to practice in front of the United States Tax Court. Michael is a frequent speaker on the topics of 1031 exchanges and opportunity zones and holds both a J.D. and an LL.M. in Taxation from NYU School of Law.

ScoƩ R. Saunders is Senior Vice President with Asset PreservaƟon, Inc. (API), a subsidiary of Stewart InformaƟon Services CorporaƟon (NYSE: STC). ScoƩ has an extensive background in IRC §1031 tax deferred exchanges, having been involved in structuring thousands and thousands of §1031 exchanges during his thirty four years in the exchange industry. He holds a Business Economics degree from the University of California at Santa Barbara. Mr. Saunders dedicates a significant porƟon of his Ɵme presenƟng classes and podcasts on intermediate and advanced §1031 exchange strategies to accountants, aƩorneys, financial advisors, real estate brokers and principals naƟonwide. He has spoken at the annual NaƟonal Bar AssociaƟon Conference, NaƟonal Society of Accountants (NSA) Annual Conference, NaƟonal AssociaƟon of Realtors® Annual Conference, GMAC Real Estate’s Annual ConvenƟon, Annual Conference for the American Society of Cost SegregaƟon Professionals, Building Owners and Management AssociaƟon InternaƟonal (BOMA) Annual Conference, American Land Title AssociaƟon (ALTA), InsƟtute of Real Estate Management (IREM), Colorado Society of CerƟfied Public Accountants Annual ConvenƟon, Colorado AssociaƟon of Realtors Annual State ConvenƟon, Ohio Bar AssociaƟon, the Real Estate Tax Summit, the CerƟfied Commercial Investment Member (CCIM) and InsƟtute of Real Estate Management (IREM) Success Series, American Academy of AƩorney-CPAs, Tenant-in-Common AssociaƟon (TICA), the University of Denver and Washington D.C. Bar AssociaƟon and many other state and local financial, real estate and legal associaƟons. In addiƟon, he has been a regular presenter of 8-hour C.L.E./C.P.E. approved classes on advanced §1031 exchange issues to accountants, aƩorneys, developers and CFO’s arranged by Lorman EducaƟon and NaƟonal Business InsƟtute. ScoƩ provides webinars for conƟnuing educaƟon credit on §1031 exchanges for many organizaƟons including CPAAcademy.org, the CPA Leadership InsƟtute and my-CPE.com. In addiƟon to being an accredited speaker in numerous states, Mr. Saunders was a contribuƟng author to the books Real Estate Exchanges: Using the Tax Deferred Exchange in Real Estate Investment Management and Do You Speak Purchase? Finding and NegoƟaƟng Your Own Commercial Building. He has been featured in The Wall Street Journal, CNBC, Forbes Real Estate Investor and U.S. News and World Report. He has wriƩen over 200 arƟcles on §1031 exchanges, capital gain taxaƟon and investment real estate. His arƟcles have been featured in the New York Real Estate Journal, Mid AtlanƟc Real Estate Journal, Inman News, REBusiness Online, Heartland Real Estate Business, Western Real Estate Business, REALTORS® Land InsƟtute Terra Firma, ALTA’s Title News, HousingWire and many other real estate and other financial publicaƟons. Mr. Saunders was also is a Board Member and was President of the FederaƟon of Exchange Accommodators (www.1031.org), the naƟonal IRC §1031 exchange industry trade associaƟon. He is acƟve on the FEA Government Affairs CommiƩee and the Real Estate Roundtable

Heidi is the Executive Vice President of Engineered Tax Services (ETS) and operates the Ogden, Utah office. ETS is headquartered in West Palm Beach, FL and has 16 offices Nationally. ETS is a licensed Engineering firm focused on specialty tax services relating to federal tax incentives and strategies for Real Estate owners. Heidi is a Real Estate Professional with over 25 years of tax and accounting experience in the Real Estate Finance, Development, Construction, and Commercial Property Areas. She is a consultant to business owners and investors to ensure tax efficiency, and optimization of federal, state and local incentives throughout the US. Her experience includes industry specific federal lobbying efforts in D.C., technical guidance on varying tax topics, and overseeing the marketing and sales efforts nationally. Her projects range from small office buildings, restaurants, self-storage and rental homes to multi-million-dollar projects including the W Hotel in Manhattan, the Sea-Tac Marriott. She has published numerous articles in AccountingToday among other CPA and Real Estate publications, and has spoken to audiences ranging from AIA, USGBC, Energy Symposiums, Tech Symposiums, AICPA, varying International CPA Associations, and AccountingToday’s national conference, qualifying for Continuing Professional and Legal Education. Topics range between energy efficient options for Real Estate owners, depreciation, tax methodologies, and over tax efficiency. Heidi holds a Master’s of Science in Accounting, an Undergraduate degree in Business and Accounting and personally invests in Real Estate in her home state of Utah where she resides with her husband, three children, and a multitude of furry friends.