Real Estate Advisor

Showing 209–224 of 291 results

  • Ask the Advisor — How can I build a better loan request package?

    March / April 2012
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 492

    Abstract: With financing difficult to obtain, a borrower might have only one shot with a lender. But loan request packages that lack information or are difficult to sort through will likely end up behind the more complete and organized ones. So the most effective way of increasing the odds is to submit a solid package. This article provides a list of documents that a lender is likely to request.

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  • SMLLCs: The good, the bad and the ugly

    March / April 2012
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 976

    Abstract: Real estate investors are increasingly forming single-member limited liability companies (SMLLCs) to hold properties — or interests in partnerships that hold properties — and protect themselves from certain liabilities. Part of the attraction lies in the fact that SMLLCs can be classified by the IRS as “disregarded entities,” meaning they’re ignored for income tax purposes. But investors should bear in mind that these entities can produce undesirable tax consequences if they hold partnership interests. This article examines the federal tax implications, while a sidebar looks at other taxes that may be involved.

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  • A loan primer — It pays to know the rules

    March / April 2012
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 720

    Abstract: To help secure a construction loan, it pays to understand the lender’s mindset. This article offers a primer on how to get the job done. It explains the loan process and discusses four ratios that lenders use to scrutinize a loan request: loan-to-value (LTV), loan-to-cost (LTC), debt-service-coverage, and net-worth-to-loan-size.

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  • Protecting your income with business interruption insurance

    March / April 2012
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 628

    Abstract: Business interruption (BI) insurance can help commercial real estate owners augment their income stream for the period that tenants can’t fully use their space or business can’t be fully conducted. This type of coverage typically isn’t sold as a standalone policy, but is instead added on to one’s property or comprehensive business insurance policy. It’s especially important for those who count on rental income to service their debts. This article explains how BI insurance works and how lost income is computed.

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  • Ask the Advisor – My commercial tenant just filed for bankruptcy — now what?

    January / February 2012
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 501

    Abstract: The uncertain economy is teaching landlords a hard lesson: Even reliable, long-time tenants can tread water for only so long, and bankruptcy is an inevitable reality for some. A tenant’s bankruptcy filing has repercussions for its lease obligations, so it’s important to know what to expect and how to protect oneself. This article explains the rights and responsibilities of landlords and tenants under a Chapter 7 liquidation or Chapter 11 reorganization.

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  • How to leverage loss deductions when transferring FLP or LLC interests

    January / February 2012
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 613

    Abstract: Real estate investors who hold properties in a family limited partnership (FLP) or limited liability company (LLC) are likely making transfers of ownership interests to family members in an effort to “shift” income to those in a lower tax bracket or to tax efficiently transfer wealth to the next generation. But, in the current economy, some properties held by an FLP or LLC may be generating operating losses. This article shows how one can still make a gift of an FLP or LLC interest and maximize the benefit of loss deductions.

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  • Decisions, decisions — Options for minimizing exit costs from a CMBS loan

    January / February 2012
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 873

    Abstract: Commercial mortgage-backed securities (CMBS) loans provide real estate investors access to a larger pool of financing at lower rates than they could qualify for on their own. But when buying a property that’s being financed with a CMBS loan, it’s important to consider the consequences of exiting the loan. This article explains the concepts of yield maintenance vs. defeasance and their role in CMBS loans, and shows how to craft the loan document. Careful forethought will be rewarded with greater flexibility and lower costs if the property is later sold or refinanced.

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  • Know the tax consequences of an installment sale

    January / February 2012
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 717

    Abstract: In a slow real estate market where financing can be tough to obtain, some investors are finding they have a better chance of disposing of real property in an installment sale. This type of transaction provides some financial benefits to both buyer and seller. But it’s important to understand the ins and outs before jumping in. This article discusses the potential pros and cons, and explains how to report an installment sale under the “installment method.” A sidebar notes that a wraparound mortgage can avoid the negative tax treatment that occurs when a buyer assumes an existing mortgage that’s more than their installment sale basis in the property.

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  • Ask the Advisor – Should I use specialty leasing to increase ancillary revenue?

    November / December 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 418

    Abstract: As the economy continues to wobble along, many property owners are looking for creative alternative sources of revenue. Specialty leasing programs can provide a welcome revenue boost. But it’s important to know what taking this route involves. This article discusses what specialty leasing is and the issues to be aware of.

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  • The master lease: An umbrella of protection

    November / December 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 542

    Abstract: In a sluggish economy, one must fortify his or her interests and properties so as to come out on top once the economy rebounds. A master lease not only can help protect properties, but also can lessen the possibility of rent defaults. This article discusses what a master lease has to offer for master tenants, owners and lenders. But it’s critical to pick the right lease structure.

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  • IRS makes it easier to deduct real estate activity losses

    November / December 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 790

    Abstract: Under recently released IRS Revenue Procedure 2011-34, real estate professionals can now more easily make late elections to treat all interests in rental real estate as a single rental real estate activity. This election can help them retroactively meet material participation requirements and deduct losses, potentially generating an income tax refund. This article discusses the various requirements involved.

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  • When it’s time to re-evaluate investments, get a valuation

    November / December 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 862

    Abstract: Commercial property values are down for many reasons. But choosing the right path forward — with possibilities ranging from staying the course to teardowns to surrendering to the bank — may require more than just a general sense of decreased value. A formal valuation can help chart the best course of action. This article discusses the critical factors involved in a valuation. And, as a sidebar explains, even a decreased value can offer a silver lining: reduced expenses for property insurance and taxes.

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  • Ask the Advisor – What type of due diligence is necessary in today’s market?

    September / October 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 423

    Abstract: The commercial real estate market remains rocky. Historical assumptions about rent growth, lease renewals, and similar issues are less reliable than in the past. That means due diligence for new transactions will require more intensive effort and a broader, more conservative focus. This article describes three kinds of information that must be reviewed, and steps that go beyond traditional due diligence.

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  • Year end is fast approaching: Tax strategies to consider

    September / October 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 589

    Abstract: This article looks at a number of year end strategies that take advantage of enhanced bonus depreciation; shorter time periods for depreciation under the Modified Accelerated Cost Recovery System (MACRS); and deferring taxable income to next year and accelerating deductions to this year. It also discusses the tax implications of retirement planning, charitable giving, and hiring one’s children to work in the family business.

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  • Sec. 179 expensing – You may qualify for extra expense deductions

    September / October 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 455

    Abstract: Tax law changes passed last year opened the doors for some major tax savings on 2011 business purchases. Under the temporary modifications to Section 179 expensing rules, one might be able to deduct — rather than depreciate over a number of years — costs related to qualified leasehold-improvement, restaurant and retail-improvement property. The article explains what’s included in these three forms of property, along with the deduction amounts that apply.

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  • A GRAT can be a great way to transfer a business

    September / October 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 979

    Abstract: A grantor retained annuity trust (GRAT) can help a business owner minimize gift and estate tax liability associated with transferring ownership interests while retaining an income stream for a specified period of time. And it may be particularly powerful in the current economic environment, where the lifetime gift tax exemption is high and the value of a business may be lower than it was a few years ago. This article describes the nuts and bolts of this irrevocable trust, along with IRS rules on the trust instrument used to create a GRAT. A sidebar compares a GRAT with a grantor retained unitrust (GRUT) and grantor retained income trust (GRIT).

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