The benefits and pitfalls of using a REIT structure, and more

Key takeaways:

• REIT qualification essentials and how to avoid common compliance pitfalls
• Where the REIT structure can add value – and when it may not
• A concise update on OBBBA law changes and what they could mean for REITs and real estate transactions

Keynote Speaker:

Kurt Koegl, Managing Director at CBIZ.

 This session will discuss the benefits and pitfalls of using a REIT structure, the general requirements a REIT must meet, and a concise update on OBBBA law changes that may impact real estate and REITs.  They will cover REIT formation and setup, key tax advantages, compensation and related‑party considerations, and other structuring issues.  And weigh the advantages and tradeoffs – access to capital and potential tax efficiency versus compliance burdens, distribution and testing requirements, prohibited transactions exposure, and state and local tax considerations so attendees leave with practical planning ideas and a clear checklist of do’s and don’ts.

Kurt

Koegl

MANAGING DIRECTOR

TAX & BUSINESS SERVICES

212.485.5692

[email protected]

Kurt Koegl is a Managing Director in our New York City office. He specializes in the real estate industry. He has

served clients with a broad mix of operations, including residential, commercial, hospitality, mixed use,

infrastructure, real estate backed financial instruments, and construction. Kurt has experience with public and

private REITs, traditional real estate funds, private equity, fund of funds, venture capital, Fortune 500 public

companies, inbound and outbound foreign investments, domestic, international, state and local tax

compliance, reporting, planning, and structuring.

He works closely with his clients to manage tax compliance and analyze, research, discuss, plan, and

memorialize tax policy and positions. He assists clients in planning or reviewing existing client structures for

foreign, federal, and state tax expense, exposure, efficiency, and filing requirements.

Prior to joining the Company, Kurt was a senior manager at a Big Four accounting firm in the New York real

estate tax practice, where he served public and private clients with a specialization in real estate funds and

REITs.

Professional Affiliations

• American Institute of Certified Public Accountants (AICPA)

• New York State Society of Certified Public Accountants (NYSSCPA)