Sandi Buttram, CPA   

Partnerships and real estate | Providing tax savings ideas and thought leadership


Architect looking over blueprints at home construction site.

Who I work with

As a Partner in Aprio’s Real Estate and Construction Practice, I work closely with real estate developers, property managers, homebuilders, real estate funds and real estate investment trusts. I advise owners and CFOs on complex tax strategies and innovative ways to minimize their tax liabilities.

My specialty

I have extensive experience working with partnerships, including navigating complex waterfall provisions, assisting with domestic and foreign tax withholding requirements and providing services for multi-state apportionment and state filing requirements. I am results-driven and here just a few of the positive outcomes I have helped clients achieve:

  • Provided advice resulting in $1.5M additional tax savings by reclassifying the short-term and long-term allocation of construction costs upon sale of a recently completed apartment complex.
  • Restructured installment sales producing IRC Section 453(a) interest expense on deferred gain and saved $300K of interest expense annually.
  • Advised client on Qualified Opportunity Fund benefits, which resulted in the QOF investment and the deferral of $1.5M of gain.

Unique things about me

I received both my BBA degree in Accounting and a Masters of Accounting with a concentration in Tax from the University of Georgia.

Athens, United States: April 11, 2020: UGA Arch From Side
Young woman with a backpack hiking in the mountains. Exploring in the nature, enjoying the view.

When I am not at work

When I’m not working, I’m also an avid hiker and backpacker. I am a member of the Georgia Society of CPAs, a member and past chair of Real Estate Conference Taskforce and a member of AICPA.