Real Estate Advisor
Showing 145–160 of 303 results
-
Ask the Advisor – How can I benefit from carbon credits?
May / June 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: As more building owners have begun to explore the advantages of pursuing energy-efficient or “green” initiatives in their properties, some might wonder how carbon credits come into play. Although these credits have received a lot of attention over the past decade or so, many business owners don’t understand how they work and how they can benefit owners. This article explains the process.
-
Investor vs. dealer – Understanding the difference is key
May / June 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: Knowing whether you’re an investor or a dealer in the world of real estate is critical. Why? Because the way the IRS treats you could have a significant impact on your tax liability. This article shows why there’s a fine distinction between the two.
-
Tax Court disallows property owner’s bad debt deduction
May / June 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 598
Abstract: A long-time real estate investor who also made occasional loans learned the hard way about what does — and doesn’t — qualify as deductible business bad debt. He claimed he was entitled to a deduction for a “business bad debt” because he had made the loan for the sole purpose of obtaining interest income. But this article explains why the Tax Court rejected his reasoning. Langert v. Commissioner (Tax Ct. 2014)
-
Property tax assessments – Court of appeals weighs in on tax assessment
May / June 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 797
Abstract: Property taxes often represent a significant chunk of an owner’s annual expenses. Yet many taxpayers simply accept the billed amounts calculated by their assessors. But that might not be wise, as a recent case in California illustrates. This article explains how the California Court of Appeals, applying property tax laws similar to those in some other jurisdictions, found that a county’s assessment improperly inflated a hotel’s value, thus improperly inflating the hotel’s property taxes. A sidebar explains that it’s important to scrutinize and perhaps challenge a tax appraisal. SHC Half Moon Bay, Inc. v. County of San Mateo (Cal. App. 2014)
-
Ask the Advisor – Should I improve energy efficiency in my industrial properties?
March / April 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 414
Abstract: Energy costs associated with industrial properties — such as warehouse, distribution or storage facilities — can add up fast, making a significant dent in one’s bottom line. So, many industrial property owners are taking a new look at energy efficiency measures. This article notes the benefits that energy efficiency can provide and lists one industry association’s top five measures for improving industrial property energy efficiency.
-
Tenants in trouble – Business interruption insurance can help cover operating losses
March / April 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 568
Abstract: A natural disaster could inflict massive damage on a company’s facilities. Or civil unrest, such as a terrorist attack or violent protests, could leave a business owner with nothing very quickly. In such cases, business interruption (BI) insurance can help cover losses. This article discusses what BI insurance can cover and what to do to provide evidence of losses.
-
Exploring IRA investments in commercial real estate
March / April 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 612
Abstract: Investors have used self-directed IRAs to invest in residential real estate for some time now. But savvy investors can also direct those funds toward commercial real estate, which typically provides higher returns and attractive tax benefits. But a real estate purchase made through an IRA has some important differences from a regular real estate transaction. This article explores both the advantages and the risks of these investments.
-
Tax Court considers house flipper’s expense deductions
March / April 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 870
Abstract: With many real estate markets on the rebound, real estate investors are resuming house-flipping strategies to reap profits by, among other benefits, deducting large amounts of related expenses. But those expenses are deductible only if incurred in connection with a “trade or business.” This article describes how a taxpayer in one recent case learned the hard way that a trade or business requires more than just vague intentions to sell at some point. And a sidebar notes that his use of a tax preparer didn’t provide him an escape from penalties. Ohana v. Commissioner, Nos. 16014-11, 25896-11, May 8, 2014 (U.S. Tax Court)
-
Ask the Advisor – Is a credit tenant lease right for me?
January / February 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: Credit tenant lease (CTL) financing is gaining popularity as a way for owners and developers to leverage the rental stream from a single-tenant property. But, like most forms of financing, these arrangements have their risks as well as some potential advantages. This article explains how CTL financing works and its many appealing features, but notes one possible downside.
-
IRS tackles interaction of gain exclusion and PAL treatment
January / February 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: It’s not unusual for someone to convert a personal home into a rental property. But such conversions can raise some thorny tax questions when the home is subsequently sold. Passive losses are generally deductible only to the extent of passive income. Rental real estate activities typically are deemed passive activities. This article looks at a recent Chief Counsel Advice memo that makes it clear that the gain excluded under Internal Revenue Code Section 121 isn’t treated as passive gain. It also confirms that the suspended passive activity losses are “freed up” in the year of disposition.
-
Real fixer-uppers: ETFs drive infrastructure improvements
January / February 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 547
Abstract: Exchange-traded funds have continued to grow in popularity and have gathered assets at a rapid pace. They trade like stocks and have the diversity of mutual funds. As this article explains, ETFs may offer a safer, more dependable income stream than some other types of real estate investment options, as many governments are ready to spend trillions of dollars on infrastructure projects. Infrastructure ETFs may warrant attention from investors interested in defensive, high-yielding securities. But rates of return vary vastly from project to project and, even though infrastructure is somewhat insulated, it isn’t immune to the ebb and flow of economic tides.
-
New accounting rule for revenue recognition – Real estate companies must exercise more judgment
January / February 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 850
Abstract: FASB has recently issued new guidance that standardizes when and how every type of company must recognize revenue. The guidance makes significant changes to the rules for accounting for real estate sales and makes it likely that revenue will be recognized sooner than it has been under the existing guidance. This article describes five steps that, going forward, a business must follow to determine when to properly recognize revenue on its financial statements. However, as a sidebar explains, the current accounting rules for most sale-leaseback transactions involving real property were retained.
-
Ask the Advisor – Is a bridge loan right for me?
November / December 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 402
Abstract: As the real estate market rebounds, bridge loans can provide an interim financing option for investors and developers until they’re able to secure long-term financing. While such loans provide several benefits, they also come with some disadvantages worth weighing before jumping into the loan. This article discusses the ins and outs of bridge loans.
-
Smart investors look beyond NOI
November / December 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: Seasoned real estate moguls understand the need to get the best deal. Many investors start with a simple calculation of a property’s net operating income (NOI). NOI is simply the rental income of a property after operating expenses. The problem: This valuation tool isn’t always what it’s cracked up to be. This article takes a look at the ins and outs of NOI.
-
Ordinary income vs. capital gain – How to treat real estate sale proceeds
November / December 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: When the owner of real estate sells a property, he or she typically prefers that the proceeds be treated as a capital gain rather than ordinary income for tax purposes, thus meaning the real estate was investment property. But what if the owner originally purchased the property for development and subsequently treated it as investment property? This article discusses a recent ruling from a federal district court in California that illustrates the undesirable tax consequences an owner can face when he or she changes plans.
-
How a trust qualified for an exception to PAL rules
November / December 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 843
Abstract: In a favorable decision for trusts that hold real estate assets, the U.S. Tax Court has held that such a trust qualified for the real estate professional exception and was therefore exempt from the limitations on passive activity losses (PALs). The court’s holding also means the trust can avoid the new 3.8% net investment income tax (NIIT) that applies to passive activity income. This article discusses how the Tax Court held that the activities of the trustee employees should be considered, noting that trustees aren’t relieved of their duties of loyalty to beneficiaries just because they conduct activities through a corporation wholly owned by the trust. A sidebar explains why two trustees’ minority interests didn’t undermine the trust’s material participation in the real estate operations.