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Notice 2019-07: Safe Harbor Election for Rental Real Estate Enterprises

Insight Susan F. Klein Susan F. Klein · May 02, 2019

The Internal Revenue Service recently issued a Notice providing a safe harbor election under which a rental real estate enterprise will be treated as satisfying the Section 199A deduction trade or business requirement.

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Susan F. Klein focuses her practice on tax matters relating to private international transactions, including mergers, acquisitions and dispositions of businesses, entity formations, venture capital, financial services taxation, tax controversies, and counseling with respect to complex real estate transactions. She has extensive experience advising individuals and companies with respect to their investments and business operations in Canada, Western Europe, and Israel. Read more.