The § 465 At-Risk Provision and the § 469 Passive

question 20

True/False

The § 465 at-risk provision and the § 469 passive activity loss provision have decreased the tax attractiveness of investments in real estate for partnerships and for limited liability companies.

---

Definitions:

Workforce Planning

The process of analyzing an organization's future workforce needs and determining the necessary actions to meet those needs, including hiring, training, and restructuring.

Human Capital

Refers to the economic value of a worker's experience and skills, including factors like education, training, intelligence, skills, health, and other things employers value such as loyalty and punctuality.

Designated Group

Specific categories of individuals identified for preferential treatment or consideration based on various criteria such as race, gender, or disability.

University Graduates

Individuals who have completed a course of study at a university and received a degree or diploma.