Real Estate Advisor
Showing 241–256 of 303 results
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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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Ask the Advisor – How are reportable income and deductions determined?
November / December 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 414
Abstract: Determining rental income and deductions for federal tax purposes isn’t always as straightforward as it might seem. Sources of taxable rental income can be overlooked and deductions can be overstated. If such mistakes are uncovered in an IRS audit, they could prove costly. This article looks at the variety of sources that can constitute rental income, along with deductions that will and will not be allowed.
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Minimizing the bite of property taxes
November / December 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 644
Abstract: With many states and municipalities coming up against budget shortfalls, real estate owners and investors will likely see property tax hikes in the near future. But this article explains that there are three ways to minimize the pain: Watch out for double dipping, understand how cap rates affect property tax assessments, and take available tax credits.
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Be prepared: New accounting standards are fast approaching
November / December 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 549
Abstract: Since 2008, the United States has been slowly moving closer to adopting International Financial Reporting Standards (IFRS). Transitioning to IFRS from U.S. Generally Accepted Accounting Principles (GAAP), seen by most experts as inevitable, could have significant consequences. This article discusses the differences between GAAP and IFRS and explains how they pertain to real estate companies.
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Need financing for a new project? Let tax credits come to the rescue
November / December 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 994
Abstract: When launching a new project, it might be difficult for a developer with high loan-to-value ratios to secure financing from lenders. But on the right project, some tax credits may generate the equity needed to bridge the gap. This article looks at low-income housing tax credits, rehabilitation tax credits, and the new markets tax credit. A sidebar discusses a new grant program under which the Treasury Department makes payments for “specified energy property” in lieu of certain tax credits.