Last updated on June 5th, 2026What Is a Real Estate Holding Company? A real estate holding company is a legal entity, typically an LLC or partnership, created to own and manage real estate investments. In many cases, the holding company owns separate LLCs that each hold individual properties. This structure

Last updated on March 10th, 2026Clients often come to us with questions regarding sales tax on short-term rentals—we’re here to answer those questions for you. In brief, short-term rental units in New York are subject to the same sales tax requirements as hotels. Owners and operators who do not use

Since the passage of the One Big Beautiful Bill Act (OBBBA) in July of 2025, RBT has been covering its impacts on the real estate industry. Among the most notable provisions of the new tax law is the restoration of 100% bonus depreciation—a change that benefits businesses across various industries.

Following the passage of the One Big Beautiful Bill Act (OBBBA) in July, many federal clean energy tax credits and deductions face accelerated expiration timelines or newly imposed restrictions. Below are some of the expiring clean energy incentives and expanded restrictions that could impact builders, landlords, commercial property owners, and

When it comes to building wealth through real estate, tax efficiency is often just as important as strong investment selection. When a taxpayer sells an investment property, they are typically required to pay taxes on the gain at the time of the sale. However, under Section 1031 of the Internal

Donating a conservation easement is a form of charitable giving that offers significant tax benefits for the donor while also preserving land for conservation purposes. Let’s talk about what a conservation easement is, the process of donating one, and the corresponding tax benefits. What is a conservation easement? A conservation

The Qualified Opportunity Zone (QOZ) program, established in 2017 as part of the Tax Cuts and Jobs Act (TCJA), is a federal tax incentive designed to encourage investment in distressed areas of the United States. The designation of “Opportunity Zone” is given to low-income communities nominated by state governors and

The choice of entity structure for commercial real estate brokers is an important one, as it determines factors such as the business’s taxability, liability protection, administrative complexity, and level of flexibility. In this article, we’ll highlight three entity structure options we recommend for commercial real estate brokers, along with the