In this live zoom video conference students will learn about S 469(c)(7), Reg. 1.469-9, and cases involving the requirements which must be met in order to qualify as a real estate professional including a discussion of the election under Reg. 1.469-9(g) to aggregate rental real estate activities. After completing this program, you will be able to will be able to determine who is a REP and who should elect to aggregate their rental real estate activities. This program is group discussion friendly, and questions are expected and encouraged during the presentation. Ideal for CPAs, EAs, CFPs, and Attorneys.