Joyce Welch

Managing Director | Deloitte Tax LLP

Joyce focuses on tax planning for the acquisition/disposition of highly appreciated assets. Joyce has practiced accounting and tax services for many years and consults on various complex leasing matters, such as the income tax consequences of sale-leasebacks and other lease transactions, including the related “true-lease” analyses and the tax consequences of leases that are subject to IRC Section 467. Additionally, Joyce structures and implements complex deferred and reverse like-kind exchanges, advises on tax consequences of involuntary conversions and other capital gain preservation strategies for real estate investment trusts, private equity funds, and other public and private owners of real estate and other tangible property.

Joyce is often a featured speaker at real estate industry conferences such as the AICPA Construction/Real Estate Conference and Jeremiah Long National Conference on Like-Kind Exchanges and has published articles in the Journal of Taxation, Real Estate Tax Digest, and Tax Management Memorandum. Joyce also was a contributing author of the treatise, Real Property Exchanges, 3rd edition, published by the Continuing Education of the Bar of California.

She holds a B.S. in Accounting from Arizona State University.


Sessions

Section 199A creates a new deduction for up to 20% for Qualifying Business Income (QBI) from qualifying trades or businesses. This session will explore what constitutes a trade or business More