Dara Bernstein

Dara Bernstein
Dara Bernstein

Dara Bernstein is Nareit’s senior vice president & tax counsel.

  • Nareit Developments blog
    5/13/2019

    Nareit Comments on Revised Section 337(d) Proposed “Built-in Gain” Regulations

    Comments recommend narrowing of IRS proposal to impose immediate tax on “built-in gains” upon mergers of non-REIT C corporations that have engaged in tax-free spin-offs into existing REITs.
  • Nareit Developments blog
    5/10/2019

    Nareit and other Trade Associations Ask the Heads of the Tax-Writing Committees to Depreciate Energy Efficiency Costs Over 10 Years

    Proposal would encourage energy efficiency upgrades in both non-residential and residential properties.
  • Nareit Developments blog
    4/29/2019

    Nareit Urges Congress to Co-Sponsor Legislation Restoring Depreciation Recovery Period for QIP

    Coalition calls for restoration of 15-year depreciation recovery period for Qualified Improvement Property. Bipartisan, bicameral legislation also would apply a 20-year recovery period if taxpayers elect out of the new interest deduction limitation.
  • Nareit Developments blog
    2/11/2019

    Hawaii Senate Ways and Means Committee Passes Anti-REIT Bill

    Nareit continues to vigorously oppose Hawaii REIT legislation.
  • Nareit Developments blog
    1/4/2019

    Nareit Submits Comments on Proposed Qualified Opportunity Zone Regulations

    The comments recommend clarifications regarding deferral of certain real estate gains and REIT capital gain dividends.
  • Nareit Developments blog
    12/13/2018

    Nareit Submits Comments to IRS on Forms 1120-REIT and 8875

    Suggestions meant to improve “the quality, utility, and clarity” of the information collected by the forms.
  • Nareit Developments blog
    3/24/2015

    Amended Bill to Examine Effect of REITs in Hawaii Approved by Hawaii Legislative Committees

    NAREIT submitted testimony in April 2015 to the Hawaii House of Representatives' Committees on Consumer Protection and Commerce and Judiciary in conjunction with a joint hearing on a proposal related to the dividends paid deduction (DPD). The bill that was the subject of the hearing (S.B. 118, S.D. 1) originally proposed to eliminate the DPD for all real estate investment trusts in the state. It was changed to provide for a study on the impact of REITs operating in Hawaii.