Real Estate Advisor
Showing 129–144 of 303 results
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How can I maximize escalation income?
January / February 2016
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 426
Abstract: Escalation income usually represents a significant portion of an office building’s revenue. That means owners should take time to ensure that they’re collecting as much of the income as possible. This article covers how to reduce billing errors, review and restructure leases, and keep an eye on capital amortizations.
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FHA developments could hit your bottom line
January / February 2016
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 531
Abstract: Recently, the U.S. Supreme Court issued a landmark decision in a case addressing the liability of housing providers under the Fair Housing Act. This article shows that, combined with some news out of HUD, the Court’s ruling has put real estate owners, developers and property management companies at greater risk of litigation over housing discrimination.
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The ins and outs of donating historic preservation easements
January / February 2016
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 580
Abstract: The term “preservation easement” is commonly used to describe a type of conservation easement that is a private, legal arrangement between a property owner and a qualified nonprofit organization or governmental agency for the protection of a historic property. But the IRS often challenges such donations, seeking how a charitable deduction is justified, or how to assign value on the underlying property. This article offers some answers.
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Eminent domain: Understanding the “larger parcel”
January / February 2016
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 811
Abstract: When the federal, state or local government acquires a portion of privately owned property under eminent domain, the property owner is typically entitled to “severance damages” for loss in the value of the larger parcel of property that wasn’t acquired, in addition to the value of the portion taken. This article covers the concept of the “larger parcel” and how that parcel is determined. A sidebar notes the distinction between a “larger parcel” and an “assemblage.”
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Ask the Advisor – Can capitalization rate issues affect my property valuation?
November / December 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 419
Abstract: Capitalization rates are a critical component when real estate investors are comparing different investment opportunities. Unfortunately, cap rates are often misunderstood and improperly derived, which can affect the accuracy of a property valuation. As this article explains, there’s no single approach for calculating cap rates — income and expense projections are treated differently by different parties and for different purposes.
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How to avoid getting buried by your debt
November / December 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 696
Abstract: Leverage, which is simply using borrowed money to make an investment, allows real estate investors to afford more expensive properties than they could with just their own equity. And, unlike dividends, interest payments are tax-deductible, further reducing the cost of debt. This article shows that leveraging can be a balancing act — you don’t want to overleverage and put yourself at undue risk, but you also don’t want to underleverage and miss out on strategic investment advantages.
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Get smart with “smart buildings”
November / December 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: Smart buildings are bringing dramatic changes to the real estate industry. As owners and investors begin exploring how these technologies can help them and their bottom lines, they’ll likely continue to jump on the proverbial bandwagon sooner rather than later. This article explains that, while smart buildings typically provide some green benefits (that is, benefits related to energy and sustainability), they also go beyond energy efficiency to address operational issues — such as building and equipment performance and maintenance — that, in turn, allow better capital planning.
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The Tax Court weighs in – Lessee’s “project costs” payment is rental income for lessor
November / December 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 821
Abstract: Monthly rental payments made by a lessee constitutes taxable rental income. But rental income can encompass other types of payments, as well. This article discusses a taxpayer case which shows that, if lessors aren’t careful, they could find more tax liability than expected, resulting in significant IRS penalties. A sidebar notes how this case also indicates that proper reporting of rental income to the IRS isn’t always as straightforward as it may seem. Stough v. Commissioner, No. 8256-11, June 2, 2015 (U.S. Tax Court)
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Ask the Advisor – How should rent escalation clauses address CPI?
September / October 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 430
Abstract: Rent escalation clauses are a common part of commercial property leases. One particularly popular method for calculating the escalation amount bases the rent increase on changes in the consumer price index (CPI). The CPI approach isn’t as straightforward as it might seem, though. This article explains some of the different types of CPIs.
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Swap agreements – Mitigating the risk of rising interest rates
September / October 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 698
Abstract: For owners and investors, rising interest rates present a very real risk. Interest rate swap agreements can help mitigate this risk. One key benefit of swaps is flexibility — they come in unlimited forms. Many swaps are based on standardized forms, but they can be custom-made to fit the parties’ specific financing needs. If handled properly, such arrangements can benefit all parties. This article covers the ins and outs of swap agreements, such as the “plain vanilla” swap. This is when a party (usually the lender) with fixed-rate liabilities agrees to “swap” interest payments with a party (the borrower) with variable-rate liabilities, such as a mortgage. The article also addresses coverage against losses.
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Triple net lease investments – Due diligence is key
September / October 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Properties with triple net leases offer investors several advantages, the primary one being the opportunity to receive a steady stream of income with minimal management responsibilities for the property. However, this article discusses why every triple net property is different. For example, before investing, readers must have up-to-date information on the property’s condition, age and improvements.
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The IRS is watching real estate donated to charity
September / October 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 844
Abstract: Donating real property to a charity can both further a taxpayer’s philanthropic goals and provide valuable tax deductions. But the IRS imposes strict rules on charitable deductions that must be followed in order to reap the expected tax savings. This article explains how to stay on the right side of the IRS when it comes to donating real estate to charity by ensuring that appraisals abide by the IRS’s requirements regarding qualified appraisals and valuation methods. A sidebar notes the criteria one must meet to be a “qualified appraiser.”
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Ask the Advisor – Is defeasance right for me?
July / August 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 429
Abstract: As the real estate market has improved in many parts of the United States, and interest rates are poised to climb in the near future, many property owners are considering pursuing defeasance to exit their loans. Many, however, don’t really understand what’s involved. This article provides input on how defeasance works and when it’s best to use it.
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The tax implications of C corporation acquisitions
July / August 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: A taxpayer who is in the market to acquire a C corporation should be wary. There’s much to know about the tax ramifications of holding such real estate. This article offers some key concepts to keep in mind.
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It’s a new dawn – Key considerations of going solar
July / August 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 569
Abstract: With interest in solar power soaring in recent years, some savvy commercial property owners with vast swaths of rooftop or other open space are determining whether to use some of that space for solar panels. Solar installations can cut operating costs, reduce taxes and even create an additional revenue stream. This article explains how solar power can also come with complex issues that require careful consideration.
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Placed in service – When tax breaks may apply to retail properties
July / August 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 801
Abstract: The date that property is “placed in service” comes into play in several potentially beneficial federal income tax provisions, including those related to certain deductions and types of depreciation. This article takes a look at one case in which a taxpayer believed that a building could be “placed in service” before it actually opened its doors for business. The IRS disagreed, but the federal district court sided with the taxpayer. A sidebar notes that the IRS has extended the construction deadline for two important tax credits. Stine LLC v. U.S., No. 2:2013cv03224, Jan. 27, 2015 (W.D. La.)