Real Estate Advisor

Showing 225–240 of 291 results

  • Ask the Advisor – How can lease options help me in this slow economy?

    July / August 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 403

    Abstract: Property owners who’ve had trouble locking down sales are offering potential buyers a gradual approach to purchasing their property — lease options. Although a lease option may not be the ideal structure for a sales transaction, it offers some attractive benefits, especially in today’s down market. This article explains how lease options work and their potential benefits and drawbacks.

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  • Before surrendering property, consider the tax consequences

    July / August 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 611

    Abstract: With the real estate market still sluggish, some property owners are wondering: Would they be better off surrendering their property, rather than continuing to struggle with the loan obligations? Although the answer may seem obvious, discharging debt in this way can have significant tax consequences that should be considered. This article looks at the tax consequences of defaulting on recourse vs. nonrecourse loans.

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  • Foreclosure investing: It’s not for the fainthearted

    July / August 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 540

    Abstract: Flipping foreclosures may seem like a tempting investment opportunity, but it isn’t for the fainthearted. It often requires a lot of work, research and money — it may take thousands of dollars to repair perhaps years of neglect and to make the property salable. And the property may come with hidden surprises, such as federal tax liens, partial interests, leased land, and other liabilities. This article describes some of the considerations involved and the options available, including bank-owned foreclosed properties and preforeclosures.

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  • Determining material participation – Tax Court addresses property owner’s “on-call” hours

    July / August 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1059

    Abstract: Real estate professionals enjoy some tax benefits that aren’t available to other taxpayers, but the professional must meet strict rules to qualify as one. For example, it’s necessary to perform more than 750 hours of real estate–related services. But does being “on-call” qualify for hours worked? This article looks at one case in which the Tax Court disallowed the claims of a couple that they met the requirement because the husband had been on-call to perform activities related to the rental properties. A sidebar explains why they additionally had to pay a penalty. James F. Moss v. Commissioner, 135 T.C. No. 18 (2010).

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  • Ask the Advisor – Should I use an FLP to transfer real estate to my heirs?

    May / June 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 431

    Abstract: Recent tax law changes have prompted many owners to reassess their plans for transferring real estate and other assets to their heirs. One vehicle worth considering is the family limited partnership (FLP). It can help owners limit gift and estate taxes related to asset transfers, while still retaining some control over the property. This article examines the advantages and pitfalls of an FLP.

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  • Tax Court finds street lights qualify for 7-year depreciation

    May / June 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 587

    Abstract: The U.S. Tax Court recently ruled against the IRS in a dispute over the proper period of depreciation for street lights. The IRS had claimed that the lights were subject to a 20-year period, but the court held that they’re subject to a period of only seven years. This article shows that, as a result of this ruling, owners of property with a significant number of street lights could recover the costs of the lights much more quickly. But, as the IRS continues its initiative against faster property depreciation rates, this case underscores the importance of applying common sense and revisiting the plain language of the law when battling the IRS.

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  • Noncorporate business structures can provide ease and flexibility

    May / June 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 692

    Abstract: Choosing the right business structure for a real estate venture requires serious thought. A corporation is one possible structure that can provide many benefits, but this article takes a closer look at noncorporate options, which generally are subject to fewer rules and regulations and may offer more flexibility. Specifically, it discusses general partnerships, limited liability companies (LLCs), and limited liability partnerships (LLPs).

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  • Maintenance vs. capital improvement – The difference can mean more money in your pocket

    May / June 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 828

    Abstract: Property owners often wrestle with how to classify their repair and upkeep costs — are they routine maintenance costs, which are immediately deductible against current income? Or are they capital expenditures that must be recovered over time through depreciation? This article discusses proposed IRS regulations that would help clarify how such costs should be treated for tax purposes. As a sidebar explains, the regulations also provide that “inherently facilitative” transaction costs must be capitalized.

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  • Ask the Advisor – Is a deed in lieu of foreclosure right for me?

    March / April 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 439

    Abstract: The rocky landscape for commercial real estate has pushed many owners to the brink of foreclosure. For those who’ve fallen behind on their mortgage payments, though, a deed in lieu of foreclosure (DILF) may be a less cumbersome process. This article looks at the advantages and explains what to expect from lenders.

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  • Real estate securities and your retirement plan – They go hand in hand

    March / April 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 579

    Abstract: A real estate professional is uniquely qualified to invest in real estate as part of their personal retirement savings plan. They have great expertise, and real estate tends to be less volatile than stocks. But viewing properties as long-term investments for retirement rather than current income-producers can involve a shift in thinking. This article discusses types of real estate investments that are well suited for a retirement plan.

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  • Dealer vs. investor: It’s a taxing situation

    March / April 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 704

    Abstract: Professionals who juggle the daily ins and outs of the commercial real estate business might not give much thought to whether they’re a dealer or an investor. But the distinction can have a significant impact on their bottom line because of the different tax treatments associated with each category. This article discusses how the IRS distinguishes between dealers and investors, and the tax advantages/disadvantages associated with each category.

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  • FHA loans to the rescue

    March / April 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 905

    Abstract: Those who are having trouble securing traditional financing for new projects might want to consider the Federal Housing Administration (FHA) mortgage loan insurance programs. The programs facilitate long-term nonrecourse mortgages originated by FHA-approved lenders for certain multifamily housing projects. This article discusses these loan programs, while a sidebar offers a suggestion regarding how to expedite the loan process.

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  • Ask the Advisor – How can I reduce insurance premiums on my properties?

    January / February 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 433

    Abstract: A higher deductible is one way to reduce premiums, but this issue’s “Ask the Advisor” offers four additional strategies that can be employed: Know the property’s fair market value; purchase insurance on the entire portfolio; time the market; and be cautious when seeking premium savings.

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  • A new twist on Sec. 1031 exchanges

    January / February 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 698

    Abstract: Section 1031 exchanges can offer real benefits, but they also come with strict rules — such as time limits for completing the exchanges. Fortunately, a new twist on Sec. 1031 (or “like-kind”) exchanges may be available that could essentially double the length of one critical time limit. This article explains how this can help developers take advantage of the weak commercial real estate market and obtain valuable properties at reduced prices.

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  • A star is born: Measure and manage your energy performance

    January / February 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 710

    Abstract: “Portfolio Manager,” a free, online, interactive energy management tool from the Environmental Protection Agency (EPA), can help real estate professionals manage water and energy consumption, benchmark energy performance, set investment priorities and earn EPA recognition that can increase the value of their properties. This article examines the details, while a sidebar describes the EPA’s expansion of Portfolio Manager to rate the energy performance of data centers housing high density computing equipment.

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  • Financing your next project – Why a public REIT may be the right way to go

    January / February 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 673

    Abstract: Traditional bank financing is scarce for commercial real estate properties, driving some real estate professionals to pursue public real estate investment trusts (REITs) as a form of financing to repay maturing debt or to grow their portfolios while property values are low. This article describes some of the pros and cons of public REITs and explains requirements they must meet to maintain tax-favored status.

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