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Learn about critical issues and current developments in real estate accounting, development, financing, and taxation.
CPE: 8 hours
CLE-OR: 7 hours
Businesses — save when 6+ attendees are registered. Attendees will still stay safe and socially distanced. Read more about group livestreams.
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Conference developed by the OSCPA Real Estate Project Committee.
- Tax Treatment of Tenant Lease Modifications
Trent Baeckle, CPA, Perkins & Co.
This session will provide a discussion of the tax implications of lease modifications for the landlord and the tenant.
- 1031 Exchanges – A Look at Recent Developments & Tax Deferral Alternatives
Larry Brant, Attorney, LLM (Taxation), Foster Garvey PC
This session will explore recent developments in the world of Code Section 1031 exchanges as well as tax deferral alternatives.
- The CARES Act and More – A Federal Income Tax Update for the Real Estate Industry
Troy Banker, CPA, & Rachel Henrichs, CPA, Geffen Mesher & Company PC
This session will provide an overview on the tax impacts of the CARES Act on the real estate industry.
- Commercial Insurance in the Hard Market – The Impacts on Clients and Best Practices for Dealing with Rising Premiums
Patrick Goodman, Parker Smith & Feek
The property and casualty insurance marketplace as a whole is currently in the midst of transition. Underwriters are spending more time reviewing submissions, increasing rates, reducing capacity and putting forward more restrictive policy terms and conditions. All these factors combined have insurance professionals referring to the market as “hardening.” The continued recent loss activity and natural disaster forecasting points to a market that will continue to be difficult with premiums on the rise. For Commercial Real Estate owners, what was a fairly simplified underwriting process now requires much more comprehensive data that is highly scrutinized by underwriters, and now with more stringent risk control requirements. Now, more than ever, it’s critical to understand insurance best practices and partner with experts that possess a deep understanding of the commercial real estate vertical with specialized insurance expertise and resources that will assist in navigating this difficult market cycle.
- Oregon CAT Update for Real Estate
Dan Eller, Attorney, MSFA, LLM (Taxation), Schwabe Williamson & Wyatt PC
The speaker will discuss the implementation of the Oregon Corporate Activity Tax ("CAT"). This session will focus on issues specific to the real estate industry. Expect to receive an up-to-date presentation on CAT issues coming through the 2021 Legislative Session
- Economic Consequences of Covid-19 and the Hereafter - Adverb, Not the Noun
Tom Potiowsky, PhD, Northwest Economic Research Center Portland State University
Most recessions start with one sector of the economy failing which then spreads to other parts, such as the real estate collapse and the Great Recession of 2008-09. The virus induced recession in 2020 is a unique post WWII event and we will look at how the economy is impacted as well as the role of government relief efforts. Does such an event change parts of the economy temporarily or permanently. In addition to an overview of all sectors, we will review how housing and commercial real estate markets were impacted and how they may change in the future.
- Section 199A – Planning, Strategies, and Considerations
Karen Koch, CPA, Bedford Cost Segregation LLC & Stephen Lukinovich, CPA, CVA, PFS, MCM CPAs & Advisors
Real estate advisors! Learn about planning considerations surrounding this deduction: elections, including interplay with other real estate incentives and elections. This session will provide you with the knowledge you need to boost your business.
If you would like to register for this event, please contact OSCPA at 800-255-1470, 503-641-7200, or email firstname.lastname@example.org.
Trent Baeckl is a shareholder at Perkins & Co. Since joining the firm in 2007, he has primarily specialized within the firm’s real estate practice group. Trent’s professional background in public accounting includes experience in tax for a variety of clients and entities focusing on pass-through taxation compliance and planning for pass-through entities and corporations. He serves a wide range of real estate clients including investment funds, real estate developers, construction companies, architects and single family home builders. In addition to his work in the real estate industry, Trent serves professional and creative service firms, manufacturing and distribution companies, and retail businesses. He also works with the owners of these closely held businesses to ensure that planning is comprehensive in nature. Trent holds a Bachelor of Science of General Studies from the University of Michigan and a Master of Accounting degree from Washington State University. He is a member of the American Institute of CPAs and Oregon Society of CPAs, where he has served on the real estate education committee, and currently he serves on the board of St. Andrews Legal Clinic and Portland Alternative Investment Association.
As numbers have always made sense to Troy Banker, becoming an accountant was a natural career choice. He is known for his excellent responsiveness, as well as his aptitude for helping clients understand their complete financial picture.
Troy began his accounting career managing the business entity and high-net-worth individual side of a small CPA firm in Portland, and he then joined Geffen Mesher in 2013.
Troy understands the importance of efficiency, both in his client work and his role within the firm. Ever an advocate for improvement projects, he recently earned his Lean Six Sigma Green Belt.
Larry Brant is a Shareholder at Foster Garvey PC in Portland, Oregon. He focuses his practice on assisting public and private companies, partnerships, and high-net-worth individuals with tax planning and advice, tax controversy, and business transactions. Larry regularly advises clients in entity selection and formation, structuring mergers and acquisitions, joint ventures and other business transactions.
Larry represents a number of professional services clients in accounting, law, healthcare, behavioral health, dentistry, engineering and architecture. Additionally, he represents a large array of clients straddling several industries, including farming and agriculture, logistics, manufacturing, high tech, recycling, construction, real estate, and maritime.
Larry is a past Chair of the Oregon State Bar Taxation Section. He was the long-term Chair of the Oregon Tax Institute and is currently a member of the Board of Directors of the Portland Tax Forum. Larry is an Expert Contributor to Thomson Reuters Checkpoint Catalyst. He is a Fellow in the American College of Tax Counsel.
Larry publishes articles on numerous income tax issues, including Taxation of S Corporations, Reasonable Compensation, Circular 230, Worker Classification, § 1031 Exchanges, Choice of Entity, Entity Tax Classification, and State and Local Taxation. In addition, he regularly speaks at national, regional and local tax institutes, including the NYU Tax Institute, the Florida Tax Institute, the NYU Tax Conferences in July, the Portland Tax Forum, the OSCPA Annual State and Local Tax Conference, the OSCPA Annual Real Estate Conference, the OSCPA Annual Forest Products Conference, the IRS Tax Practitioners Forum, the Northwest Federal Tax Conference and the Oregon Tax Institute.
Larry was the 2015 Recipient of the Oregon State Bar Tax Section Award of Merit, recognizing him for professionalism, reputation, leadership, and service to the tax community and the community at large.
He is the Editor and an author for Larry’s Tax Law, a nationally recognized tax blog dedicated to providing technical support to tax and accounting professionals. Larry was named a “Top Author” for Tax by JD Supra in its Readers' Choice Awards, 2019-2021.
Dan Eller assists clients with tax and business law issues in both transactions and controversies. His transactional practice emphasizes choice of entity and formation, mergers and acquisitions, real property development, foreign bank account and asset reporting, and tax-exempt entity formation, qualification and operation. On the controversy side, Dan has handled a wide variety of tax collection and controversy matters, both federally and at the state level in Oregon and Washington. He has litigated cases before both the United States Tax Court and the Oregon Tax Court, where he formerly clerked for the Hon. Henry C. Breithaupt.
Since the enactment of Oregon’s Corporate Activity Tax (“CAT”) in 2019, Dan has been at the forefront of the implementation of this new tax. Dan is a frequent speaker on the CAT. Additionally, with Alee Soleimanpour Dan has co-authored a number of articles on CAT developments, both from the Oregon Department of Revenue and the Oregon Legislature.
Dan is an adjunct professor at Lewis and Clark Law School and an adjunct instructor in the School of Business Administration at Portland State University.
Patrick Goodman is an Account Executive in Parker Smith & Feek’s Commercial Department, developing customized and comprehensive insurance programs in partnership with PS&F client service teams and technical experts. Based out of the Portland office, Patrick primarily focuses on serving and collaborating with clients in the commercial real estate and manufacturing sectors, but has a diverse amount of experience working in a variety of business verticals such as timberland investment, not-for-profits, and construction. With a background in business and marketing, Patrick seeks to protect a business’ balance sheet, assets and future growth in the most creative and efficient manner possible. This is accomplished through his ability to gain an in-depth understanding of each of his client’s unique exposures, and building strong relationships with commercial underwriters to provide customized risk transfer solutions that meet a client’s specific needs.
Patrick is a born and raised Portlander and graduated from Linfield College in 2002 with a Bachelor of Arts degree in marketing and communications. After college, Patrick returned to Portland and began his professional career working in marketing and national account sales for a large Pacific Northwest-based food processing operation. Patrick started his insurance brokerage career in 2008, and prior to joining Parker, Smith, & Feek in early 2020, he worked for a Portland-based independent insurance brokerage serving clients throughout the Pacific Northwest for just over nine years.
Rachel Henrichs, after graduating from Gonzaga University in 2007 she began her career in the retirement plan consulting industry. While working closely with accountants over the course of five years, she came to realize that the accounting industry could provide her with ample opportunities to grow and thrive as a professional. Fueled by a lifelong passion of learning and enthusiastic about her new professional trajectory, Rachel returned to school to obtain her accounting certificate. She credits this as the best career decision she’s ever made. Since the transition, Rachel has been focused on partnership taxation and high net-worth individuals, particularly within the real estate and long-term care industries. With her unique professional background and breadth of honed analytical skills, Rachel enjoys finding creative and savvy solutions for her clients.
Karen Koch is a CPA and Partner with Bedford located in Bedford’s Louisville, Kentucky office. Karen is a recognized professional in tax treatment of fixed assets for commercial real estate, tax incentives for energy efficient buildings, and research and development tax credits. Leading the energy efficient focus at Bedford, she has helped many companies benefit from tax and energy incentives and secure energy efficient building certifications. Combining her many years of experience in public accounting and her many years with Bedford, Karen has worked with local, national, and international clients providing them with unique planning strategies using an array of Bedford’s service offerings to produce immediate and recurring financial benefits.
Stephen Lukinovich serves as Director of the firm’s Real Estate Services Team and Transportation-Logistic Services Team and is a member of the Tax Services Department. He is also the Partner-in-Charge of the Jeffersonville office. His practice emphasis is providing tax advisory services to real estate businesses, company transition services to small- to middle-market companies, and valuation services in estate and succession planning. Stephen is an active speaker and lecturer on topics related to the real estate industry.
Tom Potiowsky is Senior Advisor and former Director of the Northwest Economic Research Center (NERC) https://www.pdx.edu/nerc/home . Dr. Potiowsky retired September 2017 as Professor and Chair of the Portland State University Department of Economics, and formerly served as the State Economist for Oregon. He received a Ph.D. in Economics from the University of Colorado in 1981. The Northwest Economic Research Center located at Portland State University focuses on economic research activities to support public policy and private objectives in the Greater Portland Metropolitan area and the Pacific Northwest.
Tom has been active in publishing and presenting at academic conferences in the areas of macroeconomics and forecasting. In addition to academic pursuits, he has consulted with numerous companies and state and local government agencies and given presentations to local organizations.
Dr. Potiowsky is a member of the American Economic Association. He also served on the Boards of the Federal Home Loan Banks of Seattle and Des Moines and presently on the Board for the Oregon Council on Economic Education. Tom received the Governance Fellow Certificate from the National Association of Corporate Directors.