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Real Estate Portfolio
Nov/Dec 2000
Roth & Adler |
REIT Joint Ventures with Tax-Exempt Investors In this capital restricted environment, joint venture structures, enhanced via Tax Code Section 704(c) tax strategies, are providing significant incentives for REITs and tax-exempt entities to create joint ventures to fuel growth...   |
Commercial Investment Real Estate
Sep/Oct 2006
Alexandra Aiken |
15 Guidelines for Tenant-In-Common Properties and Sponsors Proper structuring is a critical step in tenancy-in-common transactions. Pursuant to Revenue Procedure 2002-22, the IRS will consider issuing a private-letter ruling to an interested party if the following 15 conditions are met and/or are present in a proposed TIC transaction. |
Commercial Investment Real Estate
Nov/Dec 2003
Scott Farb |
Sale-Leasebacks Provide Capital for Core Business Investment Sale-leasebacks allow companies to unlock their real estate assets' equity, raise capital to reduce debt or invest in their core business, and strengthen their balance sheets. |
Commercial Investment Real Estate
Nov/Dec 2005
Chuck Wise |
End-Game Strategies Most commercial real estate investors are clear on the benefits of owning income property, but many underestimate the importance of creating an end-game strategy for the timely and favorable disposition of their assets. Here's how commercial real estate professionals can help. |
CIO
December 1, 2002
Lafe Low |
A Lesson on Leasing Leasing IT equipment can be an attractive (and cost-effective) alternative to buying it -- if you study these lessons. |
National Real Estate Investor
May 1, 2007
Todd Davis |
Leasing Changes Afoot Spurred on by the SEC, the FASB is evaluating lease accounting standards with the intent to revise them. The key issue lies in the distinction between capital leases and operating leases. |
National Real Estate Investor
November 1, 2002
Beth Mattson-Teig |
A Closer Look Corporate chicanery, missed earnings and a slow, painful economic recovery have forced net lease professionals to question the creditworthiness of potential clients like never before. |
AFP eWire
June 19, 2013
Dennis Walsh |
Guidelines to Ensure Your Nonprofit Isn't Next on the IRS's List It is important for those charged with governance of exempt organizations to consider stakeholder perspectives in determining executive pay levels and the peril that may result when oversight doesn't meet public expectations. |
National Real Estate Investor
May 1, 2005
Todd R. Pajonas |
Five Misconceptions of 1031 Exchanges The five biggest misconceptions that cause real estate investors to miss out on the advantages and the tax savings afforded by structuring their transactions as an exchange. |
Commercial Investment Real Estate
May/Jun 2015
Donald J. Valachi |
Lease Option or Sale? What is the economic reality of your transaction? |
Commercial Investment Real Estate
May/Jun 2007 |
Tax Issues Resource Guide Tax Watch: Trust-Worthy Tips... Leveraging LIHTCs... Inbound Investments... etc. |
Commercial Investment Real Estate
May/Jun 2006
Phillip F. HImovitz |
Ground Control Owners and commercial real estate developers unearth opportunities through creative land leases. |
Commercial Investment Real Estate
Sep/Oct 2006
Douglas P. Snyder |
Master Plans Financing a commercial real estate project based on its rental stream presents many challenges for property owners. Use these lease structures to build a property's revenue stream. |
Commercial Investment Real Estate
Mar/Apr 2005
Ronald L. Raitz |
Tax Watch: Disappearing Lease Detour Changes to IRS guidelines may require a new route for 1031 construction exchanges. |
CFO
January 1, 2002
Ronald Fink |
Double Whammy As real estate markets sag, companies that used synthetic leases to move real estate liabilities off the balance sheet could face a costly dilemma. They may find banks unwilling to roll the loan over during tough economic times, forcing them to sell property in a depressed market. |
PHONE+
May 4, 2009
William Bosco |
Lease Accounting: Changes the IT Industry Should Know The FASB and its sister organization, the International Accounting Standards Board (IASB), are working jointly to develop a new model for the recognition of assets and liabilities arising under lease contracts. |
Commercial Investment Real Estate
Mar/Apr 2012
Philip F. Himovitz |
Ground Control Owners and developers unearth opportunities through creative land leases. |
Commercial Investment Real Estate
Jul/Aug 2007
Ricky B. Novak |
Navigating the Maze Commercial real estate developers can use these strategies to benefit from Internal Revenue Code Section 1031 exchanges. |
Commercial Investment Real Estate
Sep/Oct 2011
Crystal Lofing |
Lease Logic Property acquisitions require a comprehensive approach to existing-lease due diligence. |
CFO
July 1, 2006
Linda Corman |
(Don't) Look Deep into My Lease Terms can be mesmerizing, but companies get a rude awakening when leasing's real cost is revealed. |
CFO
August 1, 2005
Tim Reason |
Hidden in Plain Sight The Securities and Exchange Commission doesn't like lease accounting, and it's not going to take it any more. Leasing may soon have to be justified on economic terms alone. |
CFO
December 1, 2010
Marie Leone |
Taking the "Ease" Out of "Lease"? By doing away with operating leases, new accounting rules could bring billions of dollars back onto company balance sheets. |
Commercial Investment Real Estate
Nov/Dec 2010
Tom Muller |
Counting Leases Before They Hatch A proposed accounting change will dramatically affect how landlords and tenants treat leases. |
Commercial Investment Real Estate
May/Jun 2007
Robert J. Donohue |
Triple-Net Effects A prime advantage of commercial real estate ownership is the inflation hedge it creates. Investing in NNN tenancy-in-common properties requires careful planning. |
AFP eWire
August 25, 2004 |
IRS to Crack Down on Section 527 Organizations Section 527 political groups, which have become very controversial during the current Presidential campaign, will now have to be more accountable to the Internal Revenue Service. Charities have not been unaffected by the controversies |
National Real Estate Investor
September 1, 2008
Joe Gose |
Enron Effect Lingers Over Synthetic Leases Once a formidable competitor to sale-leaseback transactions, synthetic leases have all but vanished from the playing field years after the Enron scandal highlighted the structure's lack of transparency. |
Commercial Investment Real Estate
Jul/Aug 2005
Mark T. Samples |
The Perfect Storm Today's economy creates favorable conditions for sale-leaseback sellers. |
Investment Advisor
May 2007
Les Witmer |
For Tax Exempts, Big Tax Changes As filing season winds down this month, tax practitioners (and financial advisors who work with practitioners on behalf of their clients) can breathe easier, but only for a moment. The Pension Protection Act prompts new IRS filing requirements. |
Commercial Investment Real Estate
Jul/Aug 2006
Guglielmo & Trowbridge |
Leasing Lessons Analyzing commercial real estate leases in today's rapidly changing marketplace is a daunting task. But if performed properly, this process can have a very important economic impact on landlords, owners, and investors. |
Entrepreneur
February 2008
Rosalind Resnick |
Building Blocks Leasing may be the solution to grow your business quickly. |
National Real Estate Investor
February 1, 2005
David Cunningham |
Avoid Traps In Government Leases Due to the unique terms and conditions contained in government leases, buyers of office buildings where the government is already a tenant often face a steep learning curve. |
National Real Estate Investor
December 1, 2004
Jim Popp |
Don't Let Assessors Box You In Stand-alone retail boxes are among the least complex types of real estate. However, these boxes are often misunderstood and, as a result, overvalued by property tax authorities. |
CFO
December 1, 2008
Robert Hertzberg |
Month In, Month Out Capital deprivation may make more companies turn to leasing for their IT equipment needs. |
Commercial Investment Real Estate
Mar/Apr 2011
Rowe & Vandaveer |
Before the Build-Out Assess tax consequences prior to leasehold improvements. |
Commercial Investment Real Estate
Mar/Apr 2011
Johnson & Mahoney |
The GSA Way Government leases can be lucrative -- if you know the rules. |
Commercial Investment Real Estate
Jan/Feb 2013
Michael Zaverton |
Bankruptcy for Landlords Do you know what to do when your tenant files? |
Commercial Investment Real Estate
Sep/Oct 2006
Nicholas A. Franke |
Designation Rights When retail tenants are unable to honor rent payments due to bankruptcy, selling the property's designation rights may provide an alternative option for realizing the leases' value. |
The Motley Fool
September 24, 2004
Roy Lewis |
Taxes on Your IRA? Certain investments could produce income that is subject to tax. |
Commercial Investment Real Estate
Nov/Dec 2003
Mike C. Buckley |
Landlords Should Know Bankruptcy Rights to Avoid Lost Rent Your tenant files for bankruptcy -- should you give up hope of collecting any rent? No. |
Commercial Investment Real Estate
Jan/Feb 2011
Kris Hebert |
Lease Resistance How will new accounting rules affect tenants and landlords? |
Commercial Investment Real Estate
Jan/Feb 2009
Michael Rodgers & Brian Gannon |
Financing Fusion The lease-own hybrid model provides fuel for property transactions. |
National Real Estate Investor
June 1, 2006
Beth Mattson-Teig |
Bulging Sale-Leaseback Pipeline The sale-leaseback industry has enjoyed robust deal flow in recent years, thanks in large part to cash-hungry companies and strong investor appetite for real estate. |
National Real Estate Investor
June 18, 2003 |
Morgan Stanley Buys Lend Lease's U.S Real Estate Assets After weeks of speculation, Morgan Stanley has agreed to buy most of Lend Lease's U.S real estate investment arm. The purchase will bring Morgan Stanley's real estate assets to $30 billion once the deal is finalized. |
Commercial Investment Real Estate
Jul/Aug 2014
Robert Hand |
Lease Buyout Decisions This case study shows how to quantify and visualize risk. |
Commercial Investment Real Estate
Mar/Apr 2011
Renee Shprecher |
Risk vs. Reward Find the right balance for sale-leaseback transactions. |
National Real Estate Investor
May 29, 2003 |
Lend Lease to Exit Real Estate Investments Operations Lend Lease Corp. today announced that it plans to exit its real estate investment operations in the United States and some European-based groups. |
National Real Estate Investor
December 1, 2002
Tony Wilbert |
Lend Lease Fields Offers from Buyers Lend Lease Corp. of Australia has confirmed speculation in the press that it has been evaluating alternatives to maximize shareholder value, which could include unloading its Atlanta-based real estate investment arm. |
Commercial Investment Real Estate
Nov/Dec 2014
George L. Renz et al. |
Net-Leased Single-Tenant Risks Thorough due diligence and market intelligence helps to quantify triple net lease investment potential and other aspects of the net lease market. Also, a look at the 2014 net lease market. |
Commercial Investment Real Estate
Jan/Feb 2015
James Kennedy |
Cell Tower Leases Several factors determine the value of these investments. |
CFO
July 1, 2007
Alan Rappeport |
This Land Is Your Land Changes afoot in lease accounting will have dramatic effects on retail and REIT balance sheets. |
