Real Estate Advisor

REA

Showing 1–16 of 291 results

  • Boost tenant satisfaction with data analytics

    November / December 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 407

    Abstract: In today’s digital world, businesses and individuals are constantly generating massive amounts of data, providing valuable opportunities to those who understand it. Commercial real estate businesses, for example, can tap a wide variety of data to increase tenant satisfaction and, in turn, improve lease renewals, occupancy rates and profits. This article reviews how business can use data analytics to their advantage.

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  • Guidance grants COVID-19 QOZ relief

    November / December 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 540

    Abstract: The COVID-19 pandemic has led the IRS to loosen a range of tax laws and regulations, including many deadlines. In June, the IRS issued guidance that provides relief from some qualified opportunity zone (QOZ) requirements — good news for investors with capital gains. This article summarizes the guidance.

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  • How to make your property as profitable as possible

    November / December 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 669

    Abstract: 2020 has been unlike any other year. Commercial real estate investors have struggled with decreased market values — or the threat of declining values. In these uncertain times, this article presents three questions real estate investors should ask themselves to help maintain profits and preserve market value.

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  • IRS takes on like-kind exchanges – Proposed regulations clarify definition of real property

    November / December 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 861

    Abstract: The IRS has released highly anticipated proposed regulations that provide critical guidance on Section 1031, or like-kind, exchanges in the wake of changes made by the Tax Cuts and Jobs Act (TCJA). Most importantly, the proposed regs define the term “real property” for purposes of determining whether property qualifies for a Sec. 1031 exchange. This article reviews the definition under the regs and a short sidebar looks at how “incidental” personal property is treated.

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  • Property valuations in uncertain times

    September / October 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 442

    Abstract: Valuation plays a critical role in real estate, from appraisals for residential mortgages to the sales of commercial real estate. But the COVID-19 crisis and resulting economic uncertainty pose challenges for valuation experts across the country. This short article covers how limited physical access, the lack of comparable sales, and economic uncertainty have made valuations tough.

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  • Is your pandemic or civil unrest business interruption covered by insurance?

    September / October 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 586

    Abstract: Like almost every other industry, real estate has suffered some losses due to COVID-19 and social-unrest-related closures. The good news is that businesses may have coverage under the business interruption (BI) provision in their property insurance policy. The bad news is that insurers are likely to put up a fight. This article examines coverage basics, how state legislatures have responded and how a CPA can help gather information needed to make a claim.

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  • Leasing basics – Tips to help landlords maximize lease revenue

    September / October 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 681

    Abstract: With the COVID-19 pandemic throwing a wrench into both the commercial and residential real estate markets, many real estate investors feel out of control. Many states and municipalities have enacted lease-eviction moratoriums, some lasting through the summer. As the real estate market reaches a new equilibrium, this article covers why now is the time to review outstanding leases.

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  • 4 ways the coronavirus is changing commercial real estate

    September / October 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 808

    Abstract: COVID-19 has upended the world, and commercial real estate hasn’t been immune from the effects. As offices, hotels, restaurants and many retail stores and malls sat empty — and activity in warehouses escalated in response to the surge in e-commerce — COVID-19 has radically altered the industry’s long-term expectations. This article highlights some significant effects that are likely to linger and how they could transform commercial real estate. A short sidebar discusses whether force majeure clauses provide protection from costly breach of contract claims.

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  • The lowdown on the low-income housing credit

    July / August 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 363

    Abstract: While investments in Qualified Opportunity Zones (QOZs) are all the rage, the value of such investments can be further enhanced when combined with the low-income housing tax credit (LIHTC). And, with the economy suffering due to the novel coronavirus (COVID-19) pandemic, it’s possible the demand for affordable housing may soon be on the upswing. This short article highlights the benefits of the LIHTC and what real estate investors need to know.

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  • IRS finalizes QOZ regulations

    July / August 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 770

    Abstract: After issuing two earlier sets of proposed regulations for qualified opportunity zones (QOZs), the IRS has released final regulations. Taxpayers interested in deferring, reducing and even permanently excluding capital gains on their investments in QOZs will be particularly interested in certain changes the final regs make to the proposed regs. This article discusses the connection between QOZs and qualified opportunity funds (QOFs), and why understanding the final regulations is especially important for taxpayers who have already invested in QOFs.

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  • Ashkouri v. Commissioner – Developer’s marketing materials aren’t immediately deductible

    July / August 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 795

    Abstract: The proper timing of income tax deductions for expenses incurred by developers while researching projects can prove tricky. One developer recently learned the hard way that the costs of marketing materials aren’t necessarily immediately deductible — and may not be deductible at all if the outcome of the bidding process for a project isn’t sufficiently documented. This article reviews the case about what not to do when claiming tax deductions for researching projects. A short sidebar covers that taxpayer’s failure to adequately substantiate the related expenses. Ashkouri v. Comm’r, T.C. Memo. 2019-95 (Tax Ct. July 30, 2019)

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  • What you need to know about the CARES Act and QIPs

    July / August 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 656

    Abstract: Earlier this year, the Coronavirus Aid, Relief, and Economic Security (CARES) Act corrected a drafting error related to real estate qualified improvement property (QIP). The retroactive correction allows real property owners to depreciate QIP faster. This tax benefit may be especially welcome in light of the economic impact of the novel coronavirus (COVID-19) pandemic. This article covers what real estate professionals need to know.

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  • Congress resurrects energy-efficient tax breaks

    May / June 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 428

    Abstract: The massive federal spending bill enacted in late 2019 renews a potentially valuable energy-efficiency tax credit and a deduction that had expired at the end of 2017. The renewal is retroactive to 2018, so, for real estate professionals who qualified for the credit or deduction for that year, this article looks at whether it’s worthwhile to file an amended tax return.

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  • Is adaptive reuse right for you?

    May / June 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: Mark Twain once advised, “Buy land — they’re not making it anymore.” That’s not true about buildings, but owners, developers and investors nonetheless can see impressive profits by buying existing buildings for repurposing instead of starting from scratch. Such “adaptive reuse” is rapidly gaining ground, and this article examines what factors real estate professionals should consider before taking the leap.

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  • Staying on top of preventive maintenance

    May / June 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 625

    Abstract: Performing routine building inspections and maintenance on a regular basis can help avoid unnecessary headaches. Setting a consistent, ongoing schedule is the first step. This article covers the importance of tracking inventory, scheduling inspections and repairs, and estimating costs of maintenance.

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  • Cost segregation studies post-TCJA – Make the most of bonus depreciation

    May / June 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 858

    Abstract: For years, larger businesses have relied on cost segregation studies to accelerate their depreciation deductions and, as a result, reduce taxes and boost cash flows. Others may have thought the studies not worth the expense, especially for properties with a smaller tax basis. The Tax Cuts and Jobs Act (TCJA) changed the landscape dramatically when it comes to the cost-benefit analysis. This article discusses why all owners, developers and investors building or acquiring new or used commercial or residential real estate should consider cost segregation studies. But a sidebar discusses the “retail glitch.”

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