Financing Focus

Under Internal Revenue Code Section 1031, real property held for productive use in a trade or business or for investment may be exchanged and capital gain taxes deferred through a d

In response to the growing focus on energy conservation, Congress passed the Energy Policy Act of 2005 or EPAct, which created tax incentives to encourage the construction and retrofitting of en

The only thing worse than incurring a loss on investment property is incurring a loss that cannot be deducted for tax purposes.

There are many factors to consider when entering into a fixed-rate commercial real estate loan; what’s often forgotten is how to get out.

Commercial real estate finance remains in a state of flux. Lenders are re-entering the market with new policies and underwriting criteria.

In today’s real estate climate, making your property more marketable requires creativity and an open mind. Owners need to expand the benefits their properties offer.

In February the White House published a report to Congress mandated by the Dodd-Frank Financial Reform Bill.

In today’s competitive leasing market, build-outs or other capital improvements are good ways for property owners to retain current tenants or attract new ones.

As markets conditions continue to squeeze both landlords and their tenants, renegotiating loan terms can be an effective strategy for property owners to reduce overhead.

GAAP is widely used.