What are the top five mistakes property owners and representatives make in eminent domain situations? How do they affect a property’s marketability? Three members of the Appraisal Institute discuss what happens when private property is taken for public use through eminent domain. Learn the most significant impact on marketability, construction and tax implications, logistical considerations, and much more.

1. Outlook for Federal Tax Legislation
Affecting Commercial Real Estate
October 26, 2013
Presented by Evan M. Liddiard, CPA
Senior Policy Representative – Federal Taxation
National Association of REALTORS®

27. Tax Reform’s Major Players

28. Obstacles to Tax Reform

29. Is a “Grand Bargain” a Way
Through the Maze?

30. Why is Tax Reform So Difficult?

31. What’s at Stake for
Commercial Real Estate?

32. Carried Interest

33. Like-kind Exchanges

34. Capital Gains Tax Rate

35. Depreciation

36. Interest Expense Deductibility

37. FIRPTA Reform?

38. Leasehold Improvements

39. Expiring Provisions