Suspended Passive Loss Handling

[John McAuley]

As a high income earner, I have suspended passive losses accumulated from previous years.  As we buy more and more long term rentals (we have purchased 4 in the past 6 months), my wife will be able to claim the Real Estate Professional for tax status purposes as she is handling all of the management of our real estate investments.  My question is this.  Let's say I have accumuldated $100K in suspended passive activity losses and next year, my wife qualifies as a Real Estate Professional.  Will I be able to then take those suspended losses against my active income for that year?  I realize for that particular year, I would be able to take the losses against my income.  I'm just not sure if that would also trigger the ability to use those suspended losses in the same year as well.  Thanks.