Loss Allocations When All Capital Accounts Are Zero: What Happens Next
Losses don't stop when capital accounts hit zero. They flow based on who bears the economic risk of loss for the debt. Here's how.
Practical insights on operating agreement tax provisions, partnership allocations, and strategies for real estate sponsors and investors.
Losses don't stop when capital accounts hit zero. They flow based on who bears the economic risk of loss for the debt. Here's how.
A practical framework for matching your deal structure to the right operating agreement tax provisions.
A section-by-section checklist to audit your operating agreement for tax-critical provisions. Built for sponsors, investors, and CPAs.
The ten most common tax problems in operating agreements. Missing these provisions can cost you on audit.
A comprehensive look at how operating agreement language drives your tax return. Covers allocation methods, preferred returns, profits interests, minimum gain, and more.
TICs are a workaround for 1031 exchanges when partners disagree. Here's what you need to know about the tax implications.
Most operating agreements are drafted for legal liability, not tax economics. Here are the tax provisions your attorney likely skipped.