1031

1031 tax deferred exchanges under IRS section 1031 of the Internal Revenue Code allow real estate investors to defer taxes that would be due if the property was sold instead of exchanged. If the [...]

I haven’t written much about 1031s over the last year or so, but given the 50% increase in capital gains taxes in many circumstances and the 3.8% Net Investment Tax, there’s been a [...]

It’s that time of the year again when everyone and their mother posts their yearend review for 2013 and/or forecast for next year, 2014.  I’m not going to do that, but instead linked [...]

As interest rates climb just a bit and cap rates are at what’s likely to be a cycle low, I’m seeing more new or newer developer owned, single tenant, triple net retail or absolute [...]

A U.S. Tax Court decision from earlier this year, Adams v. Commissioner, T.C. Memo 2013-7, illustrates the importance of the investor / tax payer receiving a fair market rent for their investment [...]

This is review and reminder to a post earlier in the year. A 1031 exchanger must complete the acquisition of a replacement property in a 1031 exchange before midnight on the earlier of the 180th [...]

The IRS has issued Proposed Regulations, REG-130507-11, regarding the new 3.8% Medicare tax on net investment income imposed by IRS Section 1411. The proposed regulations affect individuals, [...]

The National Association of Realtors sums it up pretty well in the attached August 2012 Commercial Real Estate Outlook when they opine that the economy has gone on vacation.  That’s pretty [...]

I’m not saying that we’re quite back to pre crash levels of pricing but we’re getting there.  Given the general malaise in the American economy with job growth, GDP growth and most other [...]

7I’ve been writing about this topic for most of the last 18 months.   There is very little supply out there of the triple net or absolute net, single tenant, national credit retail opportunities, [...]

There’s a relatively new U. S. Tax Court case Reesink v. Commissioner, (April 23, 2012) T.C. Memo 2012-118, that could be of interest regarding a 1031 exchange. The Reesinks, husband and wife, [...]

Today, I’m going to take a look at the preferred type of product for most of my buyers, and frankly for most buyers on the market these days, and that is triple net or absolute net, single [...]

This is part four in my series on 1031 exchanges.  Keep in mind that I’m using the current capital gains rate of 15%.  Depending what happens on November 6th, these number may change … [...]

Unfortunately, we may have a much better reason in a few months to do a 1031 exchange when and if the Bush tax cuts expire.  However, there will likely be folks who decide to cash out and sell [...]

This allows investors to use all of the sale proceeds to leverage into more valuable real estate, increase cash flow, diversify into other properties, reduce management or consolidate holdings.  [...]

I’m going to create a series of posts on 1031 exchanges over the next couple of month from the basics, starting with this post to the more complex. First of course is the disclaimer:  always seek [...]

Given that election time is but six months away, I’m hearing a bunch of ‘what if’ discussion from clients, friends and other commercial brokers regarding potential tax ramifications with the [...]

Many folks are aware that Starwood Capital Group agreed to acquire $1 billion in seven shopping centers from Westfield and KKR.   As Starwood is starting to acquire retail commercial real estate [...]

As many of us are aware, unless congress takes action, the top tax rate of dividends will increase from the current 15% to 43.4% next year.   That’s a top ordinary income rate of 39.5% plus the [...]

I read an update from the 1031 exchange specialist, Steve Rosansky, regarding increased inflation in the near future and using commercial investment real estate as a hedge. We’re starting to see [...]