interesting topic, I have no idea,,,not a tax professional..

来源: jy101 2012-03-30 20:40:54 [] [博客] [旧帖] [给我悄悄话] 本文已被阅读: 次 (934 bytes)
回答: 也问一个LLC holding Real Estate 的问题borisg2012-03-30 19:42:00

interesting topic, I have no idea....not a tax professional..I would think..

1. capital gain will base on per share value? for example, LLC has 100 shars(or should call units), you have 1mil in depreciatable assets, with accumulated depreciation of 200k, per share value is 8000/unit. after new investment, LLC now has 130 shares, with new depreciatable asset value at 300k, so your net asset value at 1.3mil-200k depreciation, or $8464/share. 3 years later, your book value will be 1.3 mil depreciattable assets, with accumulated depreciation of, lets say $250k, or 8076/share.  now your partner wants out, you estimated the market value of LLC is 1.5mil or 11538/share, so your parnter will have a capital gain of (11538-8076) ??? the reason is, depreciation is already pass thru into K1 on the 3 years....

2. no effect on depreciation?

anyone else? any CPA here?? I would like to find out too...

所有跟帖: 

you are quick and do numbers good. I am inclined to agree with y -borisg- 给 borisg 发送悄悄话 borisg 的博客首页 (291 bytes) () 03/30/2012 postreply 21:15:59

I would keep the rental LLC simple as possible -jy101- 给 jy101 发送悄悄话 jy101 的博客首页 (100 bytes) () 03/30/2012 postreply 21:30:56

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