Construction & Real Estate
Showing 1–16 of 1043 results
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Have you looked online for skilled labor?
Spring 2020
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 440
Abstract: The construction industry continues to grapple with a serious skilled labor shortage. To cope, contractors need to take advantage of all recruiting options available — including those on the Internet. This article explains why the labor shortage is dragging on and provides examples of some construction-specific online job sites.
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Opportunity zones may increase demand but present risks
Spring 2020
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: The federal government created qualified opportunity zones to attract investment in economically distressed areas by offering tax benefits to those who invest in them through qualified opportunity funds. As this article explains, the program may boost demand for construction services, but contractors should familiarize themselves with the requirements and potential risks.
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Keeping an eye on taxes: the CARES Act and construction
Spring 2020
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 682
Abstract: The federal government’s response to the novel coronavirus (COVID-19) has included many tax law changes. This article looks at three issues that construction company owners should keep an eye on in light of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act): payroll, net operating losses and the end of the “retail glitch.”
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Classify carefully – IRS continues to scrutinize independent contractors
Spring 2020
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 931
Abstract: The classification of workers as independent contractors or employees has significant implications for businesses, but especially for construction companies given the widespread use of subcontractors. This article reviews the differences between independent contractors and employees, and how the IRS evaluates the distinction. A sidebar looks at how the qualified business income deduction relates to independent contractors.
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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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7 red flags of an impending jobsite accident
May / June 2020
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: An unfortunate fact of life is that accidents can happen — especially in construction. As the summer construction season heats up, it’s critical to keep workers safe. This article raises seven red flags that can warn you an accident is becoming more likely, including new faces on the jobsite and harmful noise levels.
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Playing the name game with a DBA
May / June 2020
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 554
Abstract: For a variety of reasons, contractors often need to retool their branding to better represent their services or reach new customers. Sometimes the best way to do this is to operate all or part of your business under a new name. This article explores the purposes and legal requirements of a “doing business as” filing.
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Don’t let accounts receivable fraud take what you’ve earned
May / June 2020
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 678
Abstract: Revenue coming into a business is an obvious temptation to a dishonest person. And, indeed, accounts receivable fraud is among the most common crimes committed internally against business owners — and contractors are hardly immune. This article describes common schemes, offers prevention tips and explains how to investigate.
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The best defense is a good account balance – Cope with delayed jobs through sound financial management
May / June 2020
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 960
Abstract: When a severe delay hits a project, a construction business’s financial risk tends to skyrocket. Even if the contractor isn’t at fault, the owner may withhold payments while the situation is sorted out. This article explains that the best defense is to strengthen the company’s financial position to the point where it can absorb the risk of a slowed-down job. A sidebar points out the importance of confidentiality when it comes to maintaining a cash reserve.
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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)