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 [...]
According to CoStar News, sales of commercial real estate in the United States reached $64 billion last year, which is the highest since 2004 and increased 22 percent from 2011. The price gains [...]
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, [...]
If it’s one thing that markets hate, especially commercial real estate, that’s uncertainty. Also, election really matter and this one made the situation more uncertain. In fact, [...]
We all know that the single tenant, triple net, national credit, retail supply has been tight all year with cap rates falling to the 5 to 6% range. I expect to see the supply side loosen up a [...]
Single tenant, net leased retail has continued to gain strength as an asset class. With an economy barely growing, one could wonder why is triple net and absolute net retail as strong as it is? [...]
The recovery is spreading west, which had been a deeply affect region of the country by the residential housing collapsed combined with the deep recession. There has been a few technology and/or [...]
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 [...]
There are big differences on expansion plans for 2012 as we come out of this giant downturn and Obama Care goes into to full effect in 2014. To summarize: Rite Aid hopes to return to limited [...]
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 [...]
An Atlanta Developer has signed on to build a $50 million apartment complex with groundbreaking scheduled for late this summer and completion for late winter 2014. The complex will consist of [...]
The Puzzuti Company expects to break ground shortly for an 11 story hotel with office and parking garage. The hotel will be on the east, Italian Village, side of the street with a six story [...]
CoStar’s monthly National Composite Index of Commercial Real Estate posted gains in eight of the last nine months for January 2012. True, it’s March 15, 2012, but it takes them around 45 days to [...]
Commercial real estate lenders are expecting to build on a very good 2011 with a stronger 2012. Barring international shocks such as a war with Iran or disruption in oil supplies, 2012 should [...]
For the first time in five years, a majority of banks are considering growing their loan portfolio due to improving conditions in just about all sectors of the economy. There’s neither an [...]
This came up twice this morning while talking with clients so I thought maybe I should try to bring a little clarity to this again since it’s about 50 posts back. Under IRS Section 1031, cash or [...]
America’s largest retail trade organization forecasts a healthy 3.4% growth for 2012. That’s below the 4.7% of 2011, but the rate of growth for 2012 is sustainable at least until the next bust [...]
I think 2012 will be a considerably better year for commercial real estate and an improved year for single family residential. I’m working with out of state retail buyers looking for out of [...]
This is old news that this was coming given what the banking industry has been through over the last 3 ½ years. However, since I have several clients looking at buying bank branches with some of [...]