Real Estate Advisor

Showing 17–32 of 291 results

  • Are you ready for the workplace of the future?

    March / April 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 435

    Abstract: The way people work has evolved in dramatic ways over the past decade, and Millennials — who now represent the largest segment of the workforce — are driving even more change. Savvy investors, developers and owners are taking these shifts into account when conceiving, designing and developing projects. This article looks at why sticking with the old way of doing things comes with a significant risk of ending up with unmarketable properties that don’t appeal to employers.

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  • Why gross-up provisions are a smart bet

    March / April 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 669

    Abstract: Both commercial landlords and their tenants are always on the lookout for ways to save money and limit their financial exposure. Gross-up provisions ensure that tenants pay their share of operating expenses regardless of the property’s occupancy rate. Plus, they also protect tenants from unexpected cost increases, and provide landlords with an increased income to cover expenses when occupancy is low. This article discusses how both landlords and tenants benefit from these provisions.

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  • The importance of profit motive – U.S. Tax Court rules renovation activities weren’t a business

    March / April 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 640

    Abstract: Individuals with real estate businesses understandably expect to deduct their business-related expenses. But those deductions might not be a slam dunk. Some married taxpayers recently learned that the hard way when their business deductions landed in the U.S. Tax Court. This article reviews the court’s valuable overview of how they and the IRS determine if expenses qualify as deductible business-related expenses — specifically, the factors they consider when assessing whether an activity was engaged in for profit. Sarkin v. Comm’r, T.C. Memo. 2019-131

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  • Pine Mountain Preserve v. Commissioner – Charitable deductions for easements don’t pass muster

    March / April 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 765

    Abstract: The donation of a conservation easement is a long-standing way for property owners to help satisfy their philanthropic urges while securing a valuable tax deduction. Those deductions, though, may be under threat after a recent ruling from the U.S. Tax Court. Conservation easements often reserve to the property donors future rights to construct structures and additions to those structures, such as single-family homes with sheds, garages or pools. Such easements usually don’t specify the precise location of that construction. This article reviews the new ruling, under which this common practice disqualified the donor from claiming a charitable contribution deduction for the easement. A short sidebar covers how the court valued the easement. Pine Mountain Preserve v. Comm’r, 151 T.C. No. 14 (2018); Pine Mountain Preserve v. Comm’r, T.C. Memo. 2018-214 (2018)

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  • Is bridge financing right for you?

    January / February 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 444

    Abstract: Bridge loans can supply short-term financing before developers and investors cement long-term financing. Their popularity surged during and in the wake of the Great Recession — and that popularity has yet to retreat. For those considering obtaining a bridge loan as part of a new deal or a refinancing, or for on-site improvements, this article discusses the potential pros and cons.

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  • Greening your projects can bring in more green

    January / February 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 562

    Abstract: Whether developing commercial or residential projects, tenants and future owners are increasingly prioritizing environmentally friendly features. To avoid falling behind the competition, it’s important to stay on top of the latest sustainable features. This article provides four current trends to consider for current and future building projects.

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  • Don’t get taken – What you need to know about parcels in eminent domain

    January / February 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 707

    Abstract: Eminent domain — when a government pays “just compensation” to take property from a private landowner for public use — is unpleasant enough without ending up being shortchanged in the bargain. Often, the government takes a small portion of a larger property. In these situations, the owner may receive the value of the acquired parcel, as well as economic damages on the property that wasn’t acquired by the government. This article reviews how quantifying the effects of eminent domain on the property’s unacquired portion can help maximize compensation.

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  • Making the most of ADUs

    January / February 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 835

    Abstract: Accessory dwelling units (ADUs) are all the rage in urban areas, such as Los Angeles, Denver, Washington, D.C., San Francisco and Portland. The demand is expected to climb as the population ages and younger would-be homeowners are priced out of traditional houses. Not surprisingly, an ADU can boost a property’s value, depending on certain factors that appraisers consider. This article summarizes the basics of ADUs and reviews valuation basics, while a short sidebar covers the differences between ADUs and two-unit properties.

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  • Valuation matters – Appraisers apply 4 tests to determine highest and best use

    November / December 2019
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 438

    Abstract: An important factor for an appraiser to consider when valuing real property is its “highest and best use.” This may not necessarily be its current use, though. The Appraisal Institute defines highest and best use as “the reasonably probable and legal use of vacant land or an improved property that is physically possible, appropriately supported, financially feasible and that results in the highest value.” This article reviews the four tests appraisers typically apply to determine that use.

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  • Multifamily developers may want to consider short-term rentals

    November / December 2019
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 557

    Abstract: Developers of multifamily projects are always looking for innovative ways to reduce vacancies and improve cash flow. This article examines how savvy developers in urban markets with an oversupply of multifamily housing and/or an undersupply of hotel rooms can benefit from a nontraditional tool to accomplish these goals: short-term rentals.

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  • LLCs: How limited is your liability?

    November / December 2019
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 672

    Abstract: Many real estate investors hold title to their investment properties through a limited liability company (LLC). While LLC rules vary by state, this structure protects real estate investors from personal liability beyond the member’s equity investment. An LLC’s administration is fairly uncomplicated, and it offers potential tax benefits. However, this article reminds readers that liability protection under an LLC isn’t unlimited, and the Tax Cuts and Jobs Act (TCJA) made both positive and negative changes to the tax rules that affect LLCs.

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  • Related parties’ property exchange doesn’t qualify as like-kind

    November / December 2019
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 793

    Abstract: Like-kind exchanges under Internal Revenue Code Section 1031 provide a valuable tool for taxpayers to defer taxes on capital gains. The exchanges are subject to some strict rules that are intended to prevent tax avoidance scams. This article discusses a recent U.S. Tax Court case in which the parties to a like-kind exchange ran into one of those restrictions — the related-party limitation — and ended up with a higher-than-expected tax bill. A short sidebar reviews how the Tax Cuts and Jobs Act (TCJA) affected like-kind exchanges. The Malulani Group, Limited, and Subsidiary v. Commissioner, No. 16-73959, Ninth Cir., Oct. 9, 2018

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  • Developer’s yacht deductions run aground

    September / October 2019
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 446

    Abstract: Many businesses have stretched the definition of “marketing” to claim some questionable federal income tax deductions. This article reviews a recent case involving a real estate developer that illustrates how the IRS — and the U.S. Tax Court — generally see through these tactics. Becnel v. Commissioner, T.C. Memo. 2018-120, Aug. 2, 2018

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  • Will you be ready? Now’s the time to prepare for the next recession

    September / October 2019
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 579

    Abstract: Markets tend to be cyclical. It’s likely that the U.S. economy will see another recession at some point in the coming years, and real estate will probably take a hit. Investors who take steps now can help insulate themselves from major losses in the event of an economic slowdown or recession. This article looks at what real estate investors can do now and how they might even end up positioned to seize the opportunities that downturns can produce.

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  • Finding the optimal balance between debt and equity financing

    September / October 2019
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 718

    Abstract: Virtually all real estate investors use leverage, or borrowed money, in their business. It allows them to reach for higher priced property than they’d be able to afford by using just equity. But can real estate investors have too much of a good thing? What happens if investors can’t cover the principal and interest payments? This article looks at what investors should consider when searching for the right amount of leverage.

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  • QOZ update – IRS issues additional proposed regulations

    September / October 2019
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 828

    Abstract: The IRS has released a second set of proposed regulations on the new tax incentives for investments in Qualified Opportunity Zones (QOZs). The incentives, created by the Tax Cuts and Jobs Act, permit taxpayers to defer, reduce and even permanently exclude capital gains on their investments. This article highlights the proposed regulations — most of which real estate investors can rely on until final regulations are published — including several provisions that are favorable for real estate investors. A short sidebar covers several transactions that can result in the loss of the QOZ tax deferral.

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