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Income, Estate, and Gift Tax Planning for Real Estate in these Ever Changing Times

Total Credits: 2.2 including 2.2 Taxes - Technical

Average Rating:
ACPEN Industry Institute |  ACPEN Tax Institute |  Tax |  IRS Approved
Arthur Werner |  Jordon Rosen, CPA, MST, AEP®
Course Levels:
2.2 Hours
Access for 30 day(s) after program date.

Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


In times of economic and tax uncertainty, real estate ownership can create frustrations and concerns for your client. The purpose of this course is to assist the practitioner in understanding the complexities that a client faces with regard to real estate ownership, prospective real estate ownership, and the tax issues surrounding their real estate holding and prospective holdings.

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to

Basic Course Information

Learning Objectives
  • To discuss with the practitioner an understanding of the income, estate, and gift tax issues of various circumstances that a client classifies as bad situations in this COVID-19 environment revolving around a client's real estate (and prospective real estate) holding

Major Subjects
  • Real estate as a part of a client's divinified portfolio of investments
  • Understanding the differences revolving around personal real estate vs. investment real estate
  • Understanding valuation issues
  • Understanding titling issues
  • Individual deduction issues, including the interest limitation
  • Business deduction issues
  • At-risk limitations
  • Passive activity rules update
  • How the IRC Section 199A deduction applies to real estate investments
  • Depreciation issues
  • Estate and Gift planning techniques for real estate
  • Proper use of trusts in real estate holdings

Course Materials


Arthur Werner's Profile

Arthur Werner Related seminars and products

Werner-Rocca Seminars, Ltd.

Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner’s lecture topic specialties include business, tax, financial and estate planning for high net worth individuals.  In addition, Mr. Werner is an adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University.  Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.

Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners, and has presented well in excess of 2500 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.

Jordon Rosen, CPA, MST, AEP®'s Profile

Jordon Rosen, CPA, MST, AEP® Related seminars and products

With over 43 years of accounting experience, Jordon N. Rosen, CPA, MST, AEP® (Distinguished) is a former Director and shareholder at the Wilmington, Delaware CPA firm of Belfint, Lyons & Shuman, where he headed the firm’s estate and trust practice and provided estate, trust and income tax consulting and compliance services to the firm’s higher net worth clients and business owners.  He also served as Director of Tax Practice Quality Control for the firm, providing oversight of the firm’s adherence to its risk management policies.  

Mr. Rosen is a past President of the National Association of Estate Planners and Councils (NAEPC), which in 2020 inducted him into the Estate Planning Hall of Fame.   He has also served as president of the Delaware Estate Planning Council and the Chester County, PA Estate Planning Council.  Mr. Rosen is also the past Chair of the Tax Committee of the Delaware State Chamber of Commerce, is a past member of the AICPA Trust, Estate and Gift Technical Resource Panel and Tax Reform Resource Task Force, as well as a member of the editorial board of Thomson Reuters Focus publication and has served as chairperson of the Nemours Planned Giving Committee.  

Jordon is a licensed CPA in Delaware and Pennsylvania and is a member of the Pennsylvania Institute of CPAs, Delaware Society of CPAs and the AICPA Tax Section.  He also holds the designation of Accredited Estate Planner and has been recognized as a 5-Star Wealth Manager by Philadelphia Magazine and Delaware Today.   

Mr. Rosen is a frequently sought out speaker both locally and nationally on income, estate and trust tax planning and related issues and has published more than 100 articles.  He has been a frequent television and radio guest and a past host of Money Talk on 1450-WILM.  He received his undergraduate degree in Accounting from Temple University and his Masters degree in Taxation from Widener University.


Thu, Apr 06, 2023 - 10:00am to 12:00pm CDT
Tue, Apr 18, 2023 - 08:30am to 10:30am CDT
Sat, Apr 29, 2023 - 09:00am to 11:00am CDT
Thu, May 04, 2023 - 10:00am to 12:00pm CDT
Tue, May 16, 2023 - 08:30am to 10:30am CDT
Thu, Jun 01, 2023 - 10:00am to 12:00pm CDT
Tue, Jun 20, 2023 - 08:30am to 10:30am CDT
Sat, Jun 24, 2023 - 09:00am to 11:00am CDT
Thu, Jul 06, 2023 - 10:00am to 12:00pm CDT
Tue, Jul 18, 2023 - 08:30am to 10:30am CDT
Thu, Aug 03, 2023 - 10:00am to 12:00pm CDT
Tue, Aug 15, 2023 - 08:30am to 10:30am CDT
Sat, Aug 26, 2023 - 09:00am to 11:00am CDT
Thu, Sep 07, 2023 - 10:00am to 12:00pm CDT
Tue, Sep 19, 2023 - 08:30am to 10:30am CDT
Thu, Oct 05, 2023 - 10:00am to 12:00pm CDT
Tue, Oct 17, 2023 - 08:30am to 10:30am CDT
Sat, Oct 28, 2023 - 09:00am to 11:00am CDT
Thu, Nov 02, 2023 - 10:00am to 12:00pm CDT
Tue, Nov 21, 2023 - 08:30am to 10:30am CST
Thu, Dec 07, 2023 - 10:00am to 12:00pm CST
Tue, Dec 19, 2023 - 08:30am to 10:30am CST
Sat, Dec 30, 2023 - 09:00am to 11:00am CST

Additional Info

Basic Course Information



Advanced Preparation


Designed For

CPAs and EAs, and other tax and financial professionals

Original Recording Date


Course Developer
Arthur Werner

Date Added to Catalog


Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints., (972-377-8199). 

Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Instructional Delivery Method

Group Internet Based

Course Registration Requirements

Online Registration

Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. 

Promo Video



Overall:      4.8

Total Reviews: 5

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