8:30 – 9:20 am
The Economic Outlook for the U.S. and Colorado: Headwinds or Tailwinds?
Leeds School of Business University of Colorado at Boulder
• What will be the effect of changing federal reserve policies?
• Long term growth prospects: will labor shortages and demographic change impact our future?
• How will the Colorado economy and real estate industry fare in this environment?
9:20 – 10:10 am
Hot Market? Don’t Forget 1031 Exchanges!
Linda Garrett Levy
1031 Solutions LLC
• What property qualifies for a 1031 exchange? Explore the definition of “investment” property
• Reporting failed exchanges-tax benefits of using installment reporting for failed exchanges that span two tax years
• Update-the latest 1031 exchange rulings
10:10 – 10:25 am
10:25 – 11:15 am
Accounting and Auditing Update
Sean McDonald Tim Stueven
Anton Collins Mitchell LLP
• Accounting and auditing update
• Revenue recognition
11:15 am – 12:05 pm
Key Concepts for IRA-Owned Real Estate
New Direction IRA Inc.
• Financial dynamics of a self-directed IRA real estate purchase
• Review of UBIT for IRAs generated by UDFI and UBIT
• Core information about self-directed IRAs for your clients
12:05 – 1:00 pm Lunch
1:00 – 1:50 pm
Creative Deal Structures
• Discuss structural finance for commercial real estate investment
• Explore Financier “Tool Box” which will include tips & tricks of structuring equity, preferred equity, and mezzanine debt
• Understand how these structures allow the financier to be very profitable but protect the principal at the same time
1:50 – 2:25 pm Networking Break
2:25 – 3:40 pm
Tax Update – Dealer Property vs. Investment Property and Installment Sales
Justin Dodge Clay Sparks EKS&H LLLP
• Factors to consider: Real estate investments, historic rehab credits, and the changing laws in Colorado
• Helpful case law
• Creative structures to maximize capital gain
• Real estate transactions for capital gains and ordinary losses – dealer vs. investor
3:40 – 4:30 pm
Colorado’s Housing Crisis
Richmond Sprouse LLC
• Legislative history and update
• Construction defects role
• Miniscule inventory of condos and multi-family housing