Real Estate | Marcum LLP | Accountants and Advisors

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src="/wp-content/uploads/2025-TaxPlanningGuide-nav.jpg" />  </a> </div> <div class="card__body"> <div class="card__overview"> <p>Practical insights and detailed strategies for businesses and individuals to maximize tax efficiency in 2025.</p> </div> <div class="mt4"> <a class="button tiny" href="/tax-guide">READ NOW</a> </div> </div> </article> </div> <div class="column"> <h3 class="mega-menu__title">Thoughts of the Week</h3> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/thoughts-of-the-week/the-marcum-retrospective-part-6"> <div class="card__image"> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/totw-10182024-600x375.jpg" width="600" height="375" alt="The Marcum Retrospective – Part 6" title="The Marcum Retrospective – Part 6" /> </div> </div> <div class="card__body"> <div class="card__meta"> <span>October 18, 2024</span> </div> <h2 class="card__title">The Marcum Retrospective – Part 6</h2> <div class="card__overview"> <p>Thank you for allowing me to show up in your inbox every Friday morning and...</p> </div> </div> </a> </article> <a class="button tiny" href="/thoughts-of-the-week">View All</a> </div> </div> </div> </div> </div> </div>  </div> </div> </li> <li class="mega-drop"><a href="https://www.marcumllp.com/news-press-releases">News</a> <ul> <li><a href="https://www.marcumllp.com/news">As Seen In</a> </li> <li><a href="https://www.marcumllp.com/press-releases">Press Releases</a> </li> </ul> <div class="mega-menu"> <div class="row column">  <div class="mega-menu__row"> <div class="mega-menu__news"> <div class="mega-menu__news-left"> <h3 class="mega-menu__title">As Seen In</h3> <div class="news-grid"> <div class="news-grid__featured"> <article class="card card--no-box card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/news/sean-saari-money-matters-tv-gift-tax"> <div class="card__image"> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/Sean-Saari-1-600x375.jpg" width="600" height="375" alt="" /> </div> </div> <div class="card__body"> <div class="card__meta"> <span>September 13, 2024</span> </div> <h2 class="card__title">Advisory Partner Sean Saari joins Marcum Wealth’s Jim Butler to discuss gift tax for Money Matters TV</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> <div class="news-grid__addl"> <article class="card card--no-box card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/news/louis-biscotti-forbes-deals-and-discounts-as-depriceflation-hits-retailers"> <div class="card__body"> <div class="card__meta"> <span>September 10, 2024</span> </div> <h2 class="card__title">Food & Beverage Leader Louis Biscotti details deals and discounts as depriceflation hits retailers for 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href="https://www.marcumllp.com/press-releases/marcums-latest-manufacturing-survey-reveals-resilience-amidst-challenges-and-highlights-strategic-shifts"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">Industrial Products</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/pressrelease-2024-manufacturing-survey-600x375.jpg" width="600" height="375" alt="" /> </div> </div> <div class="card__body"> <div class="card__meta"> <span>October 18, 2024</span> </div> <h2 class="card__title">Marcum’s Latest Manufacturing Survey Reveals Resilience Amidst Challenges and Highlights Strategic Shifts</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> <div class="mt4"> <a class="button tiny" href="/press-releases">View All</a> </div> 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href="/ask-marcum" rel="nofollow">Contact Us</a> </div>   <button class="drawer-toggle reset" aria-label="Mobile Navigation"><span></span></button>  </div> </header> <div class="header-spacer"></div>   <div class="wrapper">  <main id="main" class="main" role="main" tabindex="-1">     <style media="screen"> .page-header__bg:not(.overlay--off)::before { opacity: 0.1;} .page-header__bg:not(.overlay--off)::after { background: linear-gradient(to right, rgba(33,41,54,1) 0%,rgba(33,41,54,0) 100%); } </style> <div class="page-header page-header--default page-header--tall page-header--light"> <div class="page-header__bg overlay--on" style="background-image:url('https://www.marcumllp.com/wp-content/uploads/banner-feature-137.jpg')"></div> <div class="page-header__wrapper"> <div class="row row-site column"> <div class="page-header__body"> <div class="page-header__caption"> <span class="page-header__label label">Industries</span> <h1 class="page-header__headline">Real Estate</h1> <h2 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itemtype="https://schema.org/Thing" itemprop="item" href="https://www.marcumllp.com/industries/real-estate"><span class="breadcrumbs__label" itemprop="name">Real Estate</span></a><meta itemprop="position" content="3" /></li></ol></div></div>    <section class="section"> <div class="row row-site column"> <div class="page-body"> <div class="page-body__left"> <aside class="sidebar" data-aos="fade-in">   <div class="sidebar__module sidebar__module--contact"> <aside class="card card--cta"> <div class="card__body"> <div class="sidebar-bio"> <h5 class="sidebar-bio__title">NATIONAL LEADER</h5> <h6 class="sidebar-bio__name">Daniel Vitulli</h6> <div class="sidebar-bio__image"><a href="https://www.marcumllp.com/people/daniel-vitulli"><img src="https://www.marcumllp.com/wp-content/uploads/Daniel-Vitulli-220x264.jpg" width="220" height="264" alt="Daniel Vitulli" title="Daniel Vitulli" /></a></div> <div class="sidebar-bio__body"> <span class="sidebar-bio__subtitle">Partner-in-Charge, Real Estate Group</span> <ul class="sidebar-bio__meta"> <li>Real Estate Group</li> <li> New York, NY</li> </ul> <div class="sidebar-bio__links"> <ul> <li><a href="tel:18885807745"><span class="icon-phone"></span> 1.888.580.7745</a></li> <li><a href="https://www.marcumllp.com/wp-content/uploads/Daniel-Vitulli.vcf" download="https://www.marcumllp.com/wp-content/uploads/Daniel-Vitulli.vcf"><span class="icon-contact-card"></span> Download vCard</a></li> <li><a href="/cdn-cgi/l/email-protection#0266636c6b676e2c746b76776e6e6b2d63762d6f637061776f6e6e722c616d6f3d717760686761763f53776771766b6d6c222f224f637061776f224e4e5222556760716b7667" target="_blank"><span class="icon-mail"></span> Email Daniel</a></li> <li><a href="https://www.linkedin.com/pub/dan-vitulli/15/257/659" target="_blank"><span class="icon-linkedin"></span> Connect on LinkedIn</a></li> </ul> </div> <div class="sidebar-bio__actions"><a class="button" href="https://www.marcumllp.com/people/daniel-vitulli">View Profile</a></div> </div> </div> </div> </aside> </div>   </aside> </div> <div class="page-body__right" data-aos="fade-in"> <h3 class="h1">STRENGTHEN YOUR BUSINESS’ FINANCIAL FOUNDATION</h3> <p class="t3">As a developer, operator, or investor, you’re no stranger to fluctuating markets and unexpected problems that eat into margins. Risks come in many forms and can impact your portfolio in surprising and unexpected ways – changes to tax laws, supply and demand issues, or macroeconomic trends. We recognize the fast pace of change in the industry, the potential pitfalls, and the need for a solid foundation to mitigate these risks.</p> <p class="t3">Marcum’s Real Estate practice delivers comprehensive financial, tax, and accounting solutions that resonate with owners, developers, managers, REITs, funds, hotel owners/operators, and institutional investors’ unique needs. Our professionals are deeply immersed in the sector, guiding the nation’s leading real estate brands toward transformative business strategies. From financial statement and tax return preparation to reporting, system optimization, cash flow modeling, and transactional services, our team builds the business foundation, freeing you to build real ones.</p> <p class="t3">Our clientele spans entities of all sizes, from individual owners to large global investors. Beyond offering financial, tax, and accounting services tailored to meet their needs, we leverage extensive industry knowledge to maximize the value of their holdings by embracing advanced technology – particularly efficiency-enhancing software – to drive value.</p> </div> </div> </section>   <section class="section section--white"> <div class="banner-card "> <div class="banner-card__inner"> <div class="banner-card__bg" style="background-image:url('https://www.marcumllp.com/wp-content/uploads/industry-real-estate.jpg')"> </div> <div class="banner-card__container"> <div class="row row-site column"> <div class="banner-card__body body-bullets"> <h3 class="h1">MARCUM’S REAL ESTATE ADVANTAGE</h3> <p class="t3">Choosing Marcum means gaining immediate access to top-tier experience from our seasoned partners. Our real estate team has built a strong reputation for delivering exceptional performance and results. Our background includes:</p> <div class="row xsmall-up-1 small-up-1 medium-up-2 large-up-2"> <div class="column"> <ul class="bullets"> <li class="t3">Private and public REIT’s.</li> <li class="t3">Office buildings.</li> <li class="t3">Condo conversions.</li> <li class="t3">Hotels.</li> <li class="t3">Shopping centers.</li> </ul> </div> <div class="column"> <ul class="bullets"> <li class="t3">Industrial buildings.</li> <li class="t3">Storage centers.</li> <li class="t3">Golf courses.</li> <li class="t3">Land.</li> </ul> </div> </div> </div> </div> </div> </div> </div> </section>   <section class="section section--off-white pt10 pb8" > <div class="row row-site column"> <div class="split-panel split-panel--left "> <div class="split-panel__left"> <div class="split-panel__content body-bullets"> <h2 class="h1" data-aos="fade-up-xsmall" data-aos-delay="100">A REAL ESTATE EDGE: OUR TEAM, YOUR VISION</h2> <div data-aos="fade-up-xsmall" data-aos-delay="200"> <ul class="checkmarks"> <li class="t3"><strong>A Dedicated Team:</strong> Our Real Estate Group ranks among the nation’s largest, with a remarkable track record in staff retention. This ensures a stable, familiar team dedicated to your projects.</li> <li class="t3"><strong>Personalized Attention:</strong> Receive focused care from senior-level partners who are integral to your team, providing hands-on support and personal attention to your needs.</li> <li class="t3"><strong>Transactional Experience:</strong> Regardless of the size of the deal, Marcum structures highly complex transactions across the nation and around the globe to help you accomplish your financial goals.</li> <li class="t3"><strong>Benefits beyond real estate accounting:</strong> Our professionals keep their finger on the pulse of the industry, keeping you updated on issues that impact your business through our webinars and industry events.</li> </ul> </div> </div> </div> <div class="split-panel__right"> <div class="horizontal-featured-list">  <a class="horizontal-featured zoom-trigger" href="#" data-aos="fade-up-xsmall" data-aos-delay="100"> <div class="horizontal-featured__bg zoom-img" style="background-image:url('https://www.marcumllp.com/wp-content/uploads/inside-feature-07.jpg')"></div> <div class="horizontal-featured__inner"> <div class="horizontal-featured__icon"><span class="icon-checkbox-checked-circle"></span></div> <div class="horizontal-featured__body"> <h3 class="horizontal-featured__title">Gain operational efficiency and improve profitability</h3> </div> </div> </a>   <a class="horizontal-featured zoom-trigger" href="#" data-aos="fade-up-xsmall" data-aos-delay="200"> <div class="horizontal-featured__bg zoom-img" style="background-image:url('https://www.marcumllp.com/wp-content/uploads/inside-feature-46.jpg')"></div> <div class="horizontal-featured__inner"> <div class="horizontal-featured__icon"><span class="icon-Tax-Business"></span></div> <div class="horizontal-featured__body"> <h3 class="horizontal-featured__title">Structure complex transaction for the best ROI</h3> </div> </div> </a>   <a class="horizontal-featured zoom-trigger" href="#" data-aos="fade-up-xsmall" data-aos-delay="300"> <div class="horizontal-featured__bg zoom-img" style="background-image:url('https://www.marcumllp.com/wp-content/uploads/inside-feature-44.jpg')"></div> <div class="horizontal-featured__inner"> <div class="horizontal-featured__icon"><span class="icon-usd-fill"></span></div> <div class="horizontal-featured__body"> <h3 class="horizontal-featured__title">Take advantage of tax incentives</h3> </div> </div> </a>  </div> </div> </div> </div> </section>  <section class="section section--white pt10 pb10"> <div class="row column"> <div class="small-12 medium-12 large-12 column"> <h3 class="h1">EXPLORE OUR SOLUTIONS</h3> <p class="t3">Marcum has been immersed in real estate for nearly a century, guiding many of the nation’s most prominent developers, operators, and investors on strategies to overcome challenges and reap rewards at every stage.</p> <p class="t3">The Real Estate Group provides a full range of assurance, tax, and consulting services, catering to a range of clients such as private equity funds, investment funds, REITs, pension advisors, and private companies.</p> <div class="row"> <div class="small-12 medium-12 large-4 column"> <dl class="accordion"> <dt>Assurance Services</dt> <dd> <ul class="bullets"><li>Financial statement audits.</li><li>Real estate investment company audits.</li><li>Due diligence and operational agreed-upon procedures reports.</li><li>Regulated real estate projects audit.</li><li>Reviews and compilation.</li><li>Special-purpose audits including operating and certiorari.</li><li>Rule 3-14 and Rule 3-05 of SEC resolutions S-X audits.</li></ul> </dd> <dt>Outsourced Accounting</dt> <dd> <ul class="bullets"><li>General ledger maintenance, invoice processing and bank reconciliations.</li><li>Establish chart of accounts.</li><li>Accounting department development.</li><li>Training and oversight of accounting personnel.</li><li>Interim staffing requirements through CFO.</li><li>Operating expense billing and analysis.</li></ul> </dd> <dt>Waterfall/Promote Calculations</dt> <dd> <ul class="bullets"><li>Review operating agreement.</li><li>Create and maintain waterfall/promote model based on parameters in operating agreement.</li><li>Track partner contributions and distributions.</li><li>Calculate allocation of projected capital proceeds to partners.</li></ul> </dd> <dt>External Audit Coordination</dt> <dd> <ul class="bullets"><li>Manage external audit process.</li><li>Complete confirmations.</li><li>Prepare audit work papers.</li><li>Respond to auditor inquiries.</li></ul> </dd> </dl> </div> <div class="small-12 medium-12 large-4 column"> <dl class="accordion"> <dt>Tax Services</dt> <dd> <ul class="bullets"> <li>Federal and state tax return preparation.</li> <li>Consultation regarding acquisition and sale, 1031 exchanges, cost segregation, debt financed distributions.</li> </ul> </dd> <dt>Transactional Services</dt> <dd> <ul class="bullets"> <li>Acquisition due diligence disposition and financing.</li> <li>Strategic investment analysis.</li> <li>Lease consulting and abstracting.</li> <li>Cash flow modeling (Argus).</li> <li>Property and portfolio purchase and sale closings.</li> <li>Customized spreadsheets and databases.</li> </ul> </dd> <dt>Joint Venture and Individual Property Audits</dt> <dd>Audits for office buildings, apartment buildings, condo conversions, hotels, shopping centers, industrial buildings, land and more. We operate in all fifty (50) states and, our ability to perform joint venture audit engagements primarily offsite provides significant savings to the owners. We also perform reviews and compilations.</dd> <dt>Real Estate Investment Fund Audits</dt> <dd>Audits of real estate investment funds at fair value accounting in accordance with Investment Company guidance. </dd> </dl> </div> <div class="small-12 medium-12 large-4 column"> <dl class="accordion"> <dt>Agreed Upon Procedures</dt> <dd>Assisting owners and investors in monitoring their investments through implementing procedures to evaluate performance and compliance by their property manager or joint venture partners. Procedures can be tailored to focus on the high risk and key areas of concern or importance.</dd> <dt>Rule 3-14 and Rule 3-05 of SEC Regulation S-X</dt> <dd>Providing audits for new acquisitions in accordance with Rule 3-14 and Rule 3-05 of Regulation S-X governing the financial statement requirements for acquired properties.</dd> <dt>Acquisition Due Diligence</dt> <dd>Comprehensive due diligence including evaluation of projects, testing and review of purchase price models including Argus and NOI reviews.</dd> <dt>Cost Segregation</dt> <dd>Preparation of cost segregation studies and coordination with tax group.</dd> </dl> </div> </div> </div> </div> </section>  <section class="section section--off-white pt10 pb10" > <div class="row row-site column"> <div class="split-panel split-panel--left split-panel--image"> <div class="split-panel__left"> <div class="split-panel__content body-bullets"> <h2 class="h1" data-aos="fade-up-xsmall" data-aos-delay="100">Case Studies</h2> <div data-aos="fade-up-xsmall" data-aos-delay="200"> <p class="t3 bold">Marcum Outshines One of the Nation’s Largest Providers of Historic Tax Credit Work</p> <p><a class="button" href="https://www.marcumllp.com/case-studies/marcum-outshines-one-of-the-nations-largest-providers-of-historic-tax-credit-work">Read Case Study</a></p> <p class="t3 bold">Marcum Helps Company Recover 2013 Taxes, Increasing Liquidity for Upcoming Projects</p> <p><a class="button" href="https://www.marcumllp.com/case-studies/marcum-helps-company-recover-2013-taxes-increasing-liquidity-for-upcoming-projects">Read Case Study</a></p> </div> </div> </div> <div class="split-panel__right"> <div class="split-panel__double-images"> <div class="split-panel__double-image-one" data-aos="fade-up-left" data-aos-delay="300"> <img src="https://www.marcumllp.com/wp-content/uploads/double-feature-50.jpg" width="350" height="400" alt="paperwork with charts" /> </div> <div class="split-panel__double-image-two" data-aos="fade-up-left" data-aos-delay="200"> <img src="https://www.marcumllp.com/wp-content/uploads/double-feature-10.jpg" width="350" height="400" alt="man standing in front of windows" /> </div> </div> </div> </div> </div> </section>   <section class="section section--white pt10 pb10"> <div class="card-carousel show-arrows"> <div class="card-carousel__header" data-aos="fade-in"> <div class="row row-site column"> <h3 class="h1" data-aos="fade-right" data-aos-delay="200">Insights & News</h3> <div class="js-carousel-arows card-carousel__arows"> <button class="slick-prev slick-arrow" aria-label="Previous" type="button"><span class="icon-arrow-left-long"></span></button> <button class="slick-next slick-arrow" aria-label="Next" type="button"><span class="icon-arrow-right-long"></span></button> </div> </div> </div> <div class="card-carousel__slider" data-aos="fade-in" data-aos-delay="200"> <div class="js-card-carousel">  <div class="card-carousel__slides"> <div class="card-carousel__slides-block "> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/news/michael-balter-miami-herald-economic-growth-of-the-fort-lauderdale-market"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">News</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/Michael-Balter-1-600x375.jpg" width="600" height="375" alt="Southeast Regional Managing Partner Michael Balter shares his perspective on the economic growth of the Fort Lauderdale market for the Miami Herald" title="Southeast Regional Managing Partner Michael Balter shares his perspective on the economic growth of the Fort Lauderdale market for the Miami Herald" /> </div> </div> <div class="card__body matchme"> <div class="card__meta"> <span>August 9, 2024</span> </div> <h2 class="card__title">Southeast Regional Managing Partner Michael Balter shares his perspective on the economic growth of the Fort Lauderdale market for the Miami Herald</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> </div>   <div class="card-carousel__slides"> <div class="card-carousel__slides-block "> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/news/raffaele-di-censo-mann-report-first-time-financial-statement-audits"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">News</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/Raffaele-DiCenso-1-600x375.jpg" width="600" height="375" alt="Assurance Partner Raffaele Di Censo talks through first time financial statement audits for The Mann Report" title="Assurance Partner Raffaele Di Censo talks through first time financial statement audits for The Mann Report" /> </div> </div> <div class="card__body matchme"> <div class="card__meta"> <span>August 1, 2024</span> </div> <h2 class="card__title">Assurance Partner Raffaele Di Censo talks through first time financial statement audits for The Mann Report</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> </div>   <div class="card-carousel__slides"> <div class="card-carousel__slides-block "> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/insights/new-jersey-emerging-developers-grant-program-a-financial-boost-for-new-jerseys-real-estate-developers"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">Insights</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/insights-new-jersey-emerging-developers-grant-program-600x375.jpg" width="600" height="375" alt="New Jersey Emerging Developers Grant Program: A Financial Boost for New Jersey’s Real Estate Developers" title="New Jersey Emerging Developers Grant Program: A Financial Boost for New Jersey’s Real Estate Developers" /> </div> </div> <div class="card__body matchme"> <div class="card__meta"> <span>June 26, 2024</span> </div> <h2 class="card__title">New Jersey Emerging Developers Grant Program: A Financial Boost for New Jersey’s Real Estate Developers</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> </div>   <div class="card-carousel__slides"> <div class="card-carousel__slides-block "> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/news/peter-scavuzzo-daniel-vitulli-the-real-deal-leveraging-ai-in-real-estate"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">News</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/AsSeenIn-AskMarcumAI-600x375.jpg" width="600" height="375" alt="Marcum Technology CEO Peter Scavuzzo and National Real Estate Partner-in-Charge Daniel Vitulli discuss leveraging AI in real estate for The Real Deal" title="Marcum Technology CEO Peter Scavuzzo and National Real Estate Partner-in-Charge Daniel Vitulli discuss leveraging AI in real estate for The Real Deal" /> </div> </div> <div class="card__body matchme"> <div class="card__meta"> <span>May 16, 2024</span> </div> <h2 class="card__title">Marcum Technology CEO Peter Scavuzzo and National Real Estate Partner-in-Charge Daniel Vitulli discuss leveraging AI in real estate for The Real Deal</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> </div>   <div class="card-carousel__slides"> <div class="card-carousel__slides-block "> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/news/james-philbin-the-mann-report-examines-seca-compliance"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">News</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/James-Philbin-1-600x375.jpg" width="600" height="375" alt="Tax Partner James Philbin examines SECA compliance for The Mann Report" title="Tax Partner James Philbin examines SECA compliance for The Mann Report" /> </div> </div> <div class="card__body matchme"> <div class="card__meta"> <span>April 30, 2024</span> </div> <h2 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