By Steve Moskowitz ( June 22, 2018, 2:21 PM EDT) -- Tax reform has created several new planning opportunities for real estate investors and brokers. Most importantly, real estate investors may now deduct up to 20 percent of their net real estate income as a result of the new Internal Revenue Code Section 199A. The new pass-through deduction will benefit real estate owners holding title through partnerships, limited liability companies and S corporations generating qualified business income. Rental properties with net income after amortization and depreciation will receive a 20 percent deduction on net income or a 2.5 percent deduction on your property's unadjusted basis. The pass-through provision is quite complex, but there are huge potential savings available to commercial real estate investors, who carefully plan for these opportunities....