Jonathan Louie, CPA, MST

SENIOR MANAGER - TAX

Jonathan is a Senior Tax Manager at KROST, with over 14 years of experience in public accounting. He is a licensed CPA and has a Master of Science in Taxation from Golden Gate University.

Jonathan’s expertise includes federal and multi-state tax compliance and consulting for high net worth individuals, partnerships, and corporations. He services clients in various industries, including but not limited to the real estate, restaurant, medical, and entertainment industries.

He is a member of the Real Estate Industry Group at KROST. He specializes in providing tax compliance and consulting services for clients in the real estate industry, including real estate brokers, developers, property managers, landlords, lawyers, and investors.

Jonathan is an expert in dealing with 1031 exchanges and cost segregation and has consulted many clients and CPAs. He has written articles, spoken at conferences, and given webinars on the complexities of the interaction between 1031 exchanges and cost segregation. Jonathan was also an author and contributor of comments that were submitted to the IRS in response to its proposed 1031 exchange regulations in June 2020. The comments were instrumental in getting the IRS to change several key provisions of its proposed regulations in favor of taxpayers prior to issuing the final 1031 exchange regulations in November 2020.

Professional Experience

• KROST, Senior Tax Manager (2014 – Present)
• Haber Corporation CPAs, Tax Senior

Education

• Bachelor of Science, Business Administration, emphasis in Accounting from the University of California, Riverside
• Master of Science in Taxation, Golden Gate University

Professional Affiliations

• American Institute of Certified Public Accountants (AICPA)
• California Society of Certified Public Accountants (CalCPA)

Speaking Engagements

• June 2018 - Sacramento CalCPA Real Estate Conference – Interaction of 1031 Exchanges and Cost Segregation Under the TCJA
• October 2018 - CCH Webinar - Interaction of 1031 Exchanges and Cost Segregation Under the TCJA
• October 2019 - CCH Webinar - Interaction of 1031 Exchanges and Cost Segregation Under the TCJA

Articles

• February 2018 - Loan Out Corporations – To be or not to be?
• December 2018 – Investor Alert: If you have not heard of DSTs, time to take a look - KROST Quarterly Magazine – The Real Estate Issue – Volume 2, Issue 1
• August 2020 – KBKG Comments to IRS on 2020 Proposed Regulations 1.1031(a)-3 (REG-117589-18)
• October 2020 - A Deeper Dive into Unintended Consequences of the Proposed Section 1031 Regulations – KROST Quarterly Magazine - The Real Estate Issue Vol 3, Issue 3